Slide 1: Semester 1 - 2025
SEMESTER 1 - 2025 - 1
Slide 2: H1 2025 Group Performance: Operational and Financial Overview
H1 2025 GROUP PERFORMANCE OPERATIONAL AND FINANCIAL OVERVIEW IFRS net assets Revenue recognised 198.9 thousand euros (mill euro) 0.5 1.1 Net Fair Value of Assets 13.0 260 thousand euro 20.7 Income Residential properties sales 35.3 thousand euros Construction and other services Rents Other services G
Slide 3: Phases completed by projects on June 30, 2025
Units sold Total units to be Units Stock as of Units under Units in SCB to be used in Projects on recovered in the completed 30.06.2025 construction preparation the future (sqm) 30.06.2025 future 630 614 16 - - 16 2.361 Luxuria Greenfield 3.418 3.051 427 435 2.632 3.494 308.452 Băneasa - - - - 865 8
Slide 4: Comparative Sales Analysis 2024/2025
COMPARATIVE SALES ANALYSIS 2024/2025 6L 2025 6L 2024 Sales Average Apt Sales Average Buildable value apt % share in price/sqm Buildable Value % share in price/sqm Project sqm thousand total sales built sqm thousand total sales built euros saleable euros saleable Luxuria Residence 2.187 4.331 24% 1.9
Slide 5: Sales (units, sqm, values)
SALES (units, sqm, values) Sales by project Sales by project Built sellable area (apartments, thousand euros) (apartments, units) (sqm) 20.443 12,302 732 153 444 3 1,867 2,548 24 2,187 5,182 12,175 23 6,710 1,042 506 68 2,642 4 2,134 103 26 7,804 11.982 4,070 8,491 38 - - - 6L 2025 6L 2024 SCD 6L 20
Slide 6: Pre-sales as of June 30, 2025 (units, value)
PRE-SALES AS OF JUNE 30, 2025 (units, value) Pre-sales balance of dwellings Pre-sales balance of dwellings (dwellings, units) (value, thousand euros) 332 38,215 314 35,052 1,899 4 7 39 2 11 45 1,499 4,925 311 1,264 6,735 Luxuria Greenfield Boreal Total Luxuria Greenfield Boreal Total Residence Banea
Slide 7: Ongoing and Upcoming Projects
ONGOING AND UPCOMING PROJECTS Total apartment Gross development value - thousand Name Total built area units euros Greenfield Băneasa Greenfield Baneasa UTR3 UTR3 - Phase 4 185 20.436 25.366 UTR3 - Phase 5 250 21.889 27.525 Total Greenfield Baneasa UTR3 435 42.325 52.891 Greenfield Băneasa UTR4 UTR4
Slide 8: Ongoing and Upcoming Projects - Grand Total
Total apartment Gross development value - thousand Name Total built area units euros Total other projects Greenfield 76 12.550 16.393 Băneasa Aria Verdi Aria Verdi - Phase 1 401 79.407 208.815 Aria Verdi - Phase 2 464 70.774 222.230 Total Aria Verdi 865 150.180 431.045 Greenfield West 4.202 416.050
Slide 9: Assets and Liabilities by Segment
ASSETS AND LIABILITIES BY SEGMENT Thousand euros REAL ESTATE CONSTRUCTION RENTS OTHER ACTIVITIES TOTAL DEVELOPMENT 30 Jun Dec 31, Var % 30 Jun Dec 31, 30 Jun Dec 31, Var 30 Jun Dec 31, 30 Jun Dec 31, Var % Var % Var % 2025 2024 and/y 2025 2024 2025 2024 % 2025 2024 2025 2024 Total assets 236.581 269
Slide 10: Revenue by Segments
REVENUE BY SEGMENTS Thousand euros REAL ESTATE CONSTRUCTION RENTAL INCOME OTHER INCOME TOTAL DEVELOPMENT 30 30 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun Var % Var % Jun Var % Jun Var % Var % 2025 2024 2025 2024 2024 2024 2025 2024 2025 2025 Income 20.734 12.192 71% 13.788 6.123 127% 79
Slide 11: Financial Results / June 30, 2025
FINANCIAL RESULTS / June 30, 2025 Profit and loss account Consolidated – thousand euros Individual – thousand euros thousand euros 6l 2025 6l 2024 Var % 6l 2025 6l 2024 Var % Income 35.302 19.695 79% 16.501 4.314 282% Gross profit 9.200 5.982 54% 4.570 1.505 204% Gross margin % 26% 30% 28% 35% Other
Slide 12: Statement of Financial Position
Statement of financial position Consolidated - thousand Individual - thousand euros euros thousand euros 30-Jun-2025 31-Dec-2024 Var % 30-Jun-2025 31-Dec-2024 Var % Fixed assets, of which 180.367 177.516 2% 194.281 191.446 1% Real estate investments 145.095 141.567 2% 155.575 151.700 3% Tangible fix
Slide 13: Net Assets at Market Value
NET ASSETS AT MARKET VALUE thousand euros thousand euros thousand euros 30-Jun-25 31-Dec-24 31-Dec-23 Net accounting assets 198.945 194.012 185.522 Include* - - - i) Revaluation of other fixed assets 4.540 4.038 3.896 ii) Revaluation of stocks 56.526 64.559 71.984 Net assets at market value 260.012
Slide 14: Evolution of Loans and Related Costs
EVOLUTION OF LOANS AND RELATED COSTS (for project companies within the IMPACT Group) Evolution of loans and bonds cost, June 2024- June 2025 100,000,000 8.00% 7.80% 80,000,000 7.60% 60,000,000 7.40% 40,000,000 7.20% 7.00% 20,000,000 6.80% - 6.60% Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-
Slide 15: Q&A
IMPACT Q&A
Slide 16: Contact: Claudiu Bistriceanu, CFO
CONTACT: Claudiu BISTRICEANU CFO ir@impactsa.ro 0729 100 144 16