Slide 1: Quarter 3 - 2025
QUARTER 3 - 2025 - 1
Slide 2: Q3 2025 Group Performance: Operational and Financial Overview
Q3 2025 GROUP PERFORMANCE OPERATIONAL AND FINANCIAL OVERVIEW IFRS net assets Revenue recognised (mil euro) 202.2 mill euros 2.8 21.5 Net Fair Value of Assets 260 mill euro 31.5 Income 55.8 mill euros Sale of residential property Construction and other services Other services Gross Profit In Q3 2025,
Slide 3: Financial Results / September 30, 2025: Profit and loss account
FINANCIAL RESULTS / September 30, 2025 Profit and loss account Consolidated – thousand At consolidated level, compared to the same period Individual – thousand euros euros last year, the Group recorded a 101% increase in thousand euros 9m 2025 9m2024 Var % 9m 2025 9m 2024 Var % turnover, to 55,824 t
Slide 4: Statement of financial position
Statement of financial position Consolidated - Individual - thousand euros thousand euros 30-Sep- 31-Dec- Var 30-Sep- 31-Dec- Bank loans decreased by 41% as at 30 of thousand euros Var % 2025 2024 % 2025 2024 September 2025 to a value of 37,675 thousand Fixed assets, of which 162,350 177,516 (9%) 19
Slide 5: Net assets at market value
NET ASSETS AT MARKET VALUE thousand euros thousand euros thousand euros 30-Sep-25 31-Dec-24 31-Dec-23 Net accounting assets 202,247 194,012 185,522 Include* - - - i) Revaluation of other fixed assets 4,538 4,038 3,896 ii) Revaluation of stocks 56,488 64,559 71,984 Net assets at market value 259,838
Slide 6: Phases completed by projects on September 30, 2025
Phases completed by projects on September 30, 2025 Total Value of available Project Sales & Pre-Sales Available Apartments units Properties Properties % Properties thousand euros Luxuria Residence 630 625 99% 5 4,151 Greenfield Băneasa - 732 381 52% 352 52,136 Teilor Boreal Plus 209 159 76% 50 6,525
Slide 7: Sales (units, sqm, values)
SALES (units, sqm, values) Sales by project Sales by project SCD sold by project (dwellings, units) (dwellings, value) 227 (dwellings, value) 31,489 3 18,386 444 732 36 2,587 3,803 4% % 2% 11 98 15 33 3,518 8,310 8,597 15,872 599 1,695 155 2,953 4,284 37 11,837 18,644 5,045 9,893 48 - - - 9M 2024 9M
Slide 8: Pre-sales as of September 30, 2025 (units, value)
PRE-SALES AS OF SEPTEMBER 30, 2025 (units, value) Pre-sales balance of dwellins Pre-sales balance of dwellins (units) (value, thousand euros) By comparison, as at 30 of September 2024, the balance of pre-sold 37,206 dwellings was significantly higher, 306 317 34,215 317 units with a package value of
Slide 9: Assets and liabilities by segment
ASSETS AND LIABILITIES BY SEGMENT Thousand euros REAL ESTATE CONSTRUCTION RENTS OTHER ACTIVITIES TOTAL DEVELOPMENT 30 Sep Dec 31, Var % 30 Sep Dec 31, 30 Sep Dec 31, 30 Sep Dec 31, 30 Sep Dec 31, Var % Var % Var % Var % 2025 2024 and/y 2025 2024 2025 2024 2025 2024 2025 2024 Total assets 268,402 269
Slide 10: Revenue by segments
REVENUE BY SEGMENTS Thousand euros REAL ESTATE CONSTRUCTION RENTAL INCOME OTHER INCOME TOTAL DEVELOPMENT 30 30 30 Sep 30 Sep 30 Sep 30 Sep 30 Sep 30 Sep 30 Sep 30 Sep Var % Var % Sep Var % Sep Var % Var % 2025 2024 2025 2024 2024 2024 2025 2024 2025 2025 Income 31,489 14.743 113% 23,133 9.952 135% 8
Slide 11: 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, Sep 2024 - Sep 2025 100,000,000 7.50% 7.40% 80,000,000 7.30% 60,000,000 7.20% 40,000,000 7.10% 7.00% 20,000,000 6.90% - 6.80% Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-2
Slide 12: Actual Q3 2025 vs Budgeted Q3 2025 and Budgeted 12 months 2025
Actual Q3 2025 vs Budgeted Q3 2025 and Budgeted 12 months 2025 9m 2025 9m 2025 12m 2025 Comparison a Comparison of thousand euro achieved budgeted budgeted vs b a vs c a b c As at 30 of September 2025, the Revenue 55,824 62,262 84,305 (10%) 66% Group achieved an operating profit Cost of sales (41,35
Slide 13: Ongoing projects and pipeline projects for 2026-2034 period
ONGOING PROJECTS AND PIPELINE PROJECTS FOR 2026-2034 PERIOD Total Gross development value - Name apartment Total built area As at 30 of September 2025, the thousand euros units Group has building permits for a Greenfield Băneasa total of 2,828 residential units, Greenfield Baneasa UTR3 with a total
Slide 14: Pipeline projects: grand total and 2026 construction plans
Total Gross development value - Name apartment Total built area thousand euros In 2026, the Group will begin units Total other projects Greenfield construction of 185 residential 76 12,550 16,393 Băneasa units in Greenfield Baneasa with Aria Verdi completion in 2027. Aria Verdi - Phase 1 401 79,407
Slide 15: Q&A
=~ ae IMPACT Q&A
Slide 16: Contact
CONTACT: Claudiu BISTRICEANU CFO ir@impactsa.ro 0729 100 144 16