Slide 1: Presentation of Financial Results for H1 2026
BEST GROUP PRESENTATION OF FINANCIAL RESULTS FOR H1 2026 Gdynia, 8 September 2026
Slide 2: Agenda
AGENDA 1. BEST Group in H1 2026 2. Operating and financial results of BEST CAPITAL GROUP 3. Non-performing loan (NPL) markets in the region 4. BEST 3.0
Slide 3: BEST Group in H1 2026 – Key Information
01 BEST GROUP IN H1 2026 KEY INFORMATION
Slide 4: Key events at BEST Capital Group
OVERVIEW OF H1 2026 Key events at BEST CAPITAL GROUP ▪ Strong increase in collections from owned portfolios and cash EBITDA ▪ Acquisition of new NPL portfolios for PLN 276 million ▪ Public offering of AF1 and AF2 series bonds with a total value of PLN 257 million ▪ Early redemption of bonds with a v
Slide 5: Operating and Financial Results of BEST Capital Group
02 OPERATING AND FINANCIAL RESULTS OF BEST CAPITAL GROUP
Slide 6: BEST's NPL Portfolio Investments
BEST'S NPL PORTFOLIO INVESTMENTS 700 90% 590 80% 600 70% 500 60% 400 385 50% 301 311 316 300 40% 258 132 157 137 30% 152 276 28% 29% 200 25% 174 22% 22% 20% 31 276 100 81 13% 15% 205 11% 11% 24 85 178 10% 9% 148 85 149 6% 10 57 18 46 35 0 0% 9 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 H1 202
Slide 7: ERC Distribution Over Time
ERC DISTRIBUTION OVER TIME Distribution of estimated collections from NPL portfolios (ERC) by servicing year at the end of the period (PLN billio n) 0,90 0,84 0,85 0,79 0,81 ERC Q1 2026 (180M): PLN 5.98 billion 0,80 ERC Q2 2026 (180M): PLN 6.23 billion 0,72 0,70 0,68 0,60 0,58 0,60 0,51 0,53 0,50 0,
Slide 8: Overview of H1 2026
OVERVIEW OF H1 2026 Debt collection Operating revenues (PLN Cash EBITDA Net profit attributable to (PLN million) million) (PLN million) BEST Shareholders 500 500 350 100 (PLN million) 400 400 349 300 80 17 250 6 300 300 245 38 200 60 471 181 42 150 84 200 200 292 40 351 28 287 100 194 100 236 100 21
Slide 9: Operating Efficiency
OPERATING EFFICIENCY Operating expenses Operating profit Equity capital Net debt (PLN million) (PLN million) (PLN million) (PLN million) 250 200 1 500 1 443 1 469 1 500 203 1 239 146 1 151 200 165 150 53 1 000 898 1 000 150 41 742 114 100 80 100 24 67 48% 1,25 1,19 500 40% 42% 500 150 50 0,83 50 123
Slide 10: Operating Expenses
OPERATING EXPENSES Segmentation of operating expenses (PLN million) court and enforcement costs (PLN million) 250 250 203 200 200 165 150 64 150 11,7% 11,3% 114 50 10,2% 100 43 100 32 34 24 50 50 70 84 1,0 50 41 53 24 0 0 H1 2024 H1 2025 H1 2026 H1 2024 H1 2025 H1 2026 labour costs third-party servi
Slide 11: Asset Structure
ASSET STRUCTURE Carrying value of portfolios ERC – nominal value of estimated future repayments (PLN million) (PLN million) 6 000 6 000 3 000 3 000 5 954 6 234 3 027 3 523 2 648 2 790 1 342 1 590 0 0 31.12.2023 31.12.2024 31.12.2025 30.06.2026 31.12.2023 31.12.2024 31.12.2025 30.06.2026 7% 3% 6% 11%
Slide 12: Group's Equity and Liabilities
GROUP’S EQUITY AND LIABILITIES Equity (PLN million) Net debt (PLN million) 1 443 1 469 1 500 1 500 43,21 1 250 39,63 40,43 1 250 1 000 33,05 1 000 742 750 750 622 1,25 1 239 1,19 500 1 151 500 898 0,83 0,83 750 250 250 0 0 31.12.2023 31.12.2024 31.12.2025 30.06.2026 31.12.2023 31.12.2024 31.12.2025
Slide 13: Balance Sheet Structure and Financing
BALANCE SHEET STRUCTURE AND FINANCING Balance sheet structure and sources of financing (PLN million) 30.06.2026 3 500 Debt structure (30.06.2026) 2 950 2 950 3 000 Other assets 87 ▪ Loans: PLN 671 million – WIBOR 1M + bank 2 500 margin 1 239 Equity capital ▪ Bonds: PLN 854 million, including: 2 000
Slide 14: BEST Group in the Bond Market
BEST GROUP IN THE BOND MARKET Historical bond issues (PLN million) Current bond repayment schedule (PLN million) 2024 2025 2026 2027 2028 2029 2030 2031 30 134 122 41 102 83 100 100 50 65 20 21 (1) (10) (1) (10) (11) (16) (22) (18) (30) (50) (41) (42) (58) (61) (65) (60) (94) (100) (99) (100) (105)
Slide 15: BEST Group – Credit Financing
BEST GROUP – CREDIT FINANCING Historical loan disbursements and repayments (PLN million) Future principal amount repayments (PLN million) 2024 2025 2026 2027 2028 2029 2030 2031 2032 839 844 847 848 849 850 806 824 788 738 715 691 666 629 602 545 575 516 485 available credit limit 452 418 386 405 32
Slide 16: Non-Performing Loan Markets in the Region
03 NON-PERFORMING LOAN MARKETS IN THE REGION
Slide 17: Poland – Non-Performing Loan Market
POLAND – NON-PERFORMING LOAN MARKET [PLN billion] GDP growth (quarterly Y/Y readings) Non-performing loan ratio Loan growth (monthly Y/Y readings) Non-performing retail and corporate loans Total non-performing loans Non-performing retail loans Value of NPL portfolio supply in the banking sector Prel
Slide 18: Non-Performing Loan Market
NON-PERFORMING LOAN MARKET Non-financial sector loans – households (PLN billion) 766 809 847 3,192 2,979 800 748 736 2,915 2,854 2,890 84 3000 86 651 477 96 93 542 494 474 223 238 600 206 539 580 182 190 527 539 554 2000 400 5.1% 2002 1846 1862 1923 4.9% 1821 4.0% 3.4% 1000 200 3.3% 470 453 2,3% 2,1
Slide 19: Non-Performing Loan Market
NON-PERFORMING LOAN MARKET Supply of retail bank portfolios (PLN billion) 15 150 11.5 10.0 1042 10 9.3 9.4 3,8 100 12,9 1,9 1,3 1,8 4.1 91,3 60.1 58.8 60.1 7,7 8,1 8,2 5 7,4 50 30.0 33,7 27,3 29,5 27% 31% 0,5 23% 27% 25% 24% 23% 15,6 23% 18% 18% 3,6 26,4 31,4 30,7 14,4 0 0 2022 2023 2024 2025 H1 202
Slide 20: Poland – Operating and Financial Results
POLAND – OPERATING AND FINANCIAL RESULTS Q1 Q2 Q3 Q4 Q1 Q2 Change (PLN million) 2025 2025 2025 2025 2026 2026 2Q/2Q ▪ Portfolio purchases 5 147 10 324 50 131 -11% ▪ Carrying value of portfolios 1,270 1,866 1,823 2,134 2,130 2,210 18% ▪ Collections 107 192 172 167 179 198 3% ▪ Operating revenues 75 1
Slide 21: Italy – Operating and Financial Results
ITALY – OPERATING AND FINANCIAL RESULTS Q1 Q2 Q3 Q4 Q1 Q2 Change (PLN million) 2025 2025 2025 2025 2026 2026 2Q/2Q ▪ Portfolio purchases 35.1 18.0 5.1 8.6 11.3 6.9 -62% ▪ Carrying value of portfolios 324.2 322.7 330.7 314.8 329.1 310.4 -4% ▪ Collections 12.2 14.7 14.6 18.8 17.0 21.2 44% ▪ Operating
Slide 22: Romania – Operating and Financial Results
ROMANIA – OPERATING AND FINANCIAL RESULTS Q1 Q2 Q3 Q4 Q1 Q2 Change (PLN million) 2025 2025 2025 2025 2026 2026 2Q/2Q ▪ Portfolio purchases - - - 25.1 7.6 40.6 +40.6 ▪ Carrying value of portfolios 144.0 136.2 133.2 151.0 157.0 195.4 43% ▪ Collections 17.4 19.0 20.1 19.6 19.7 23.1 22% ▪ Operating reve
Slide 23: Bulgaria – Operating and Financial Results
BULGARIA – OPERATING AND FINANCIAL RESULTS Q1 Q2 Q3 Q4 Q1 Q2 Change (PLN million) 2025 2025 2025 2025 2026 2026 2Q/2Q ▪ Portfolio purchases - - 0.6 11.9 17.7 10.8 +10.8 ▪ Carrying value of portfolios 41.4 41.3 39.1 48.4 65.0 73.5 78% ▪ Collections 6.1 6.0 5.3 5.8 5.6 6.9 15% ▪ Operating revenues 6.1
Slide 24: BEST 3.0
04 BEST 3.0
Slide 25: BEST Capital Group's Digital Transformation Pillars
BEST CAPITAL GROUP'S DIGITAL TRANSFORMATION PILLARS AI-Enabled Efficiency Digital and Scalable Operations ▪ We are accelerating the delivery of technology ▪ We are automating end-to-end processes to solutions increase operating efficiency ▪ We are increasing the efficiency of back-office ▪ We are de
Slide 26: Scale, Technology, Efficiency
SCALE, TECHNOLOGY, EFFICIENCY SCALE TECHNOLOGY EFFICIENCY Business scalability without a proportional increase in costs and complexity We are accelerating development through Increasing productivity and operating technology and AI efficiency ▪ Lower unit costs of management and technology ▪ We are s
Slide 27: Thank You for Your Attention
\ THANK YOU FOR YOUR ATTENTION SPOLKA AKCYJNA
Slide 28: Attachments
ATTACHMENTS
Slide 29: Cash EBITDA
CASH EBITDA (PLN million) Q2 2026 Q2 2025 y/y change H1 2026 H1 2025 y/y change 2025 BEST Capital Group debt collection 249.6 231.9 8% 470.8 350.8 34% 773.5 other revenues 16.0 0.8 1,976% 17.2 1.3 1,248% 10.2 OPEX (excluding depreciation and amortisation) 103.1 100.3 3% 195.9 158.3 24% 350.3 Cash EB
Slide 30: Statement of Financial Position
STATEMENT OF FINANCIAL POSITION (PLN million) 30.06.2026 31.12.2025 31.12.2024 31.12.2023 assets, including: 2,949.7 2,854.0 1,856.8 1,545.1 cash 73.0 80.5 82.4 648 acquired NPLs 2,789.7 2,648.0 1,590.0 1,342.4 equity investments - - 82.5 39.9 investment properties 21.2 51.5 41.7 40.2 equity and lia
Slide 31: Financial Performance
FINANCIAL PERFORMANCE (PLN million) Q2 2026 Q2 2025 y/y change H1 2026 H1 2025 y/y change 2025 operating revenues, including: 188.2 155.4 21% 348.8 245.0 42% 572.6 revenue from acquired NPLs: 172.1 154.6 11% 331.6 243.7 36% 562.4 interest calculated using the effective interest rate 143.9 131.9 9% 2