Enagás S A : 2026 First Half Consolidated Financial Statements

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Enagâs, S.A. and Subsidiaries Report on Limited Review of Interim Condensed Consolidated Financial Statements and Interim Consolidated Management's Report for the six- month period ended 30 June 2026 Translation of a report originally issued in Spanish. In the event ofa discrepancy, the Spanish- language version prevails. Delo tte. Deloitte Auditores, S.L. Plaza Pablo Ruiz Picasso, 1 Torre Picasso 28020 Madrid Tel: +34 915 14 50 00 https://www.deloitte.es Translation of a report originally issued in Spanish. In the event of a discrepancy, the Spanish-language version prevails. REPORT ON LIPIITED REVIEW OF INTERIPI CONDENSED CONSOLIDATED FINANCIAL STATEMENTS To the Shareholders of Enagâs, S.A. at the request of the Board of Directors, Report on the Interim Condensed Consolidated Financial Statements Introduction We have performed a limited review of the accompanying interim condensed consolidated financial statements ("the interim financial statements") of Enagâs, S.A. ("the Parent") and Subsidiaries ("the Group"), which comprise the condensed consolidated balance sheet as at 30 June 2026, and the condensed consolidated income statement, condensed consolidated statement of comprehensive income, condensed consolidated of total changes in equity, condensed consolidated cash flow statement and explanatory notes thereto for the six-month period then ended. The Parent's directors are responsible for preparing the aforementioned interim financial statements in accordance with the requirements of International Accounting Standard (IAS) 34, "Interim Financial Reporting", as adopted by the European Union, for the preparation of interim condensed financial information, in conformity with Article 12 of Royal Decree 1362/2007. Our responsibility is to express a conclusion on these interim financial statements based on our limited review. Scope of the /teview We conducted our limited review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A limited review of interim financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A limited review is substantially less in scope than an audit conducted in accordance with the audit regulations in force in Spain and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion on the accompanying interim financial statements. Conclusion As a result of our limited review, which under no circumstances may be considered to be an audit of financial statements, nothing has come to our attention that causes us to believe that the accompanying interim financial statements for the six-month period ended 30 June 2026 have not been prepared, in all material respects, in accordance with the requirements of International Accounting Standard (IAS) 34, "Interim Financial Reporting", as adopted by the European Union, pursuant to Article 12 of Royal Decree 1362/2007, for the preparation of interim condensed financia[ statements. Oeioitte Auditores, S.L. lnscrita en el Registro Mercantil de Madrid, tomo 13.650, section 8°. folio J 88. hota M-54414, inscription 96°. C.LF.: B-79104469 Oomicilio social: Plaza Pablo Ruiz Picasso. 1. Torre Picasso. 28020. Madrid. Emphasis of Platter We draw attention to accompanying explanatory Note 1.2, which indicates that the aforementioned accompanying interim financial statements do not include all the information that would be required for a complete set of consolidated financial statements prepared in accordance with International Financial Reporting Standards as adopted by the European Union and, therefore, the accompanying interim financial statements should be read in conjunction with the Group's consolidated financial statements for the year ended 31 December 2025. Our conclusion is not modified in respect of this matter. Repon on Other Legal and Regulatory Requirements The accompanying interim consolidated management's report for the six-month period ended 30 June 2026 contains the explanations which the Parent's directors consider appropriate about the significant events that took place in that period and their effect on the interim financial statements presented, of which it does not form part, and about the information required under Article 15 of Royal Decree 1362/2007. We have checked that the accounting information in the interim consolidated management's report is consistent with that contained in the interim financial statements for the six-month period ended 30 June 2026. Our work was confined to checking the interim consolidated management's report with the aforementioned scope, and did not include a review of any information other than that drawn from the accounting records of Enagâs, S.A. and Subsidiaries. Other Matter This report was prepared at the request of the Board of Directors of Enagâs, S.A. in relation to the publication of the half-yearlyfinanciat report required by Article 100 of Spanish Securities Market and Investment Services Law 6/2023, of 17 July. DELOITTE AUDITORES, S.L. avier Nledrano Domf ez 21 July 20a -2- INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND INTERIM MANAGEMENT REPORT FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2026 Translation of financial statements originally issued in Spanish and prepared in accordance with International Financial Reporting Standards as adopted by the EU, in conformity with Regulation (EC) No. 1606/ 2002. In the event of a discrepancy, the Spanish-language version prevails. Interim Condensed Consolidated Financial Statements Enagás Group - Period ended June 30, 2026 CONSOLIDATED BALANCE SHEET AT JUNE 30, 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . 1 CONSOLIDATED INCOME STATEMENT AT JUNE 30, 2026 . . . . . . . . . . . . . . . . . . . . . . 2 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME AT JUNE 30, 2026 3 CONSOLIDATED STATEMENT OF TOTAL CHANGES IN EQUITY AT JUNE 30, 4 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CONSOLIDATED CASH FLOW STATEMENT AT JUNE 30, 2026 . . . . . . . . . . . . . . . . . . 5 Group activities and presentation bases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Group activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Basis of presentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Consolidation principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Estimates and accounting judgements made . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Changes in the consolidation scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Investments accounted for using the equity method . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Net earnings per share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Dividends distributed by the Parent Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Commitments and guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 New accounting standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Operational performance of the Group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Operating profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Trade and other non-current and current receivables . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Trade and other payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Property, plant, and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Non-current assets held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Provisions and contingent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Capital structure, financing and financial performance . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Result and variation in minority interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Financial assets and liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Financial debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Derivative financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Related party transactions and balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Remuneration for the Board of Directors and Senior Management . . . . . . . . . . . . . . 36 Information by segments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Subsequent events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Explanation added for translation to English . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Appendix I. Regulatory framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 MANAGEMENT REPORT OF THE ENAGÁS GROUP . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

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