Presentation of the 2025 results.

OTHER RELEVANT INFORMATION

PLÁSTICOS COMPUESTOS, S.A.

30 March 2026

Pursuant to the provisions of Article 17 of Regulation (EU) No 596/2014 on Market Abuse and Article 227 of Law 6/2023 of 17 March on Securities Markets and Investment Services, and related provisions, as well as Circular 3/2020 of 30 July 2020 on information to be provided by companies listed on BME Growth, Plásticos Compuestos, S.A. (the "Company") hereby provides the following information:

- Presentation of the Annual Results Report for the 2025 financial year.

In accordance with the provisions of Circular 3/2020 of BME MTF Equity, it is hereby expressly stated that the information provided herein has been prepared under the sole responsibility of the Company and its directors.

We remain at your disposal for any clarifications you may require. At Palau-Solità i Plegamans (Barcelona), on 30 March 2026.

Corporation Chimique International S.P.R.L. On behalf of Mr Ignacio Duch Tuesta Chairman of the Board of Directors

RESULTS

MARCH 2026

1

KEY FIGURES FOR THE

PERIOD

1. Executive summary

   2

   OPERATING RESULTS FOR THE PERIOD

   APPENDICES

   5

   1. About Kompuestos

   2. Corporate Governance

   3. Traditional business: Fillers and masterbatches

   4. Bio Solutions

   5. Raw materials and recycling technologies

   6. The circular economy of plastics

      1. Operating and financial results

      2. Capital management

      3. Debt trends

      4. Cash flow statement and free cash flow

   7. The global plastics industry

   8. Glossary

   9. Contact

      CONTENTS

      3

      PERFORMANCE BY BUSINESS

      SEGMENT

      4 HIGHLIGHTS

2. Results January-December 2025

https://www.kompuestos.com

KEY FIGURES FOR THE PERIOD

Results January-December 2025 https://www.kompuestos.com

Financial results for 2025 and key figures for the period

Financial Results Highlights (values in '000 euros)

January - December

% Variation

Executive summary

The company has recorded a 7% increase in net turnover, reaching €47.3 million, driven by a favourable performance of operations.

Gross margin stands at €16.1 million, representing a 5% increase on the previous financial year, although the gross profit margin has fallen slightly to 34% (-2 p.p.), reflecting some cost pressure.

Normalised EBITDA amounted to €3.5 million, compared with €3.9 million in the 2024 financial year.

The net result, although negative, improved significantly to -€87,000 compared with

-€160,000 in 2024 (an improvement of 46%), reflecting a reduction in losses.

Net financial debt stands at €10.3 million, 8% lower than in the previous financial year (€11.8 million).

With regard to the qualification included in the Company's annual accounts as at 31 December 2025 concerning deferred tax assets, the Company has no doubts as to the recoverability of these assets. The Company considers that no action is necessary to address the aforementioned qualification, as it is anticipated that these items can be offset in future financial years, once the Company generates profits.

(*) Normalised EBITDA: EBITDA excluding expenses and income related to extraordinary items.

4. Results January-December 2025

FINANCIAL RESULTS FOR THE PERIOD

Results January-December 2025

Operating and non-financial results for the period

Operating and financial results

During the 2025 financial year, the Company recorded net turnover of €47.3 million, representing a 7% increase on the previous financial year.

Purchases, including changes in inventories of finished goods and work in progress, rose by 8% compared with 2024, standing at €31.2 million, in line with the growth in business activity. Similarly, staff costs (+7%) and other operating expenses (+14%) showed an upward trend, putting pressure on operating margins. Conversely, grants fell by 15%, whilst other income improved significantly (-51%), reducing its negative impact.

Depreciation and amortisation also fell by 11% to €2.2 million.

As a result of the above, operating profit stands at €1.2 million, representing a slight

decrease of 4% compared to 2024.

The financial result improved by 10% to stand at -€1.3 million.

Profit before tax stands at -€116,000, an improvement of 44% compared to the previous financial year. After recording income tax (€29,000), the net profit for the financial year amounts to -€87,000, representing an improvement of 46% compared to 2024.

Income Statement

Operating and non-financial results for the period

Capital management

At the end of the 2025 financial year, the Company's total assets amounted to €31,926 thousand, representing a slight decrease of 2% compared with 2024, reflecting a policy of containing and optimising the asset base.

Non-current assets remained virtually stable (-1%), standing at €22,170 thousand. Of particular note is the slight reduction in property, plant and equipment (-3%), in line with the depreciation policy and a slower pace of investment.

Current assets, meanwhile, fell by 5% to €9.8 million. This trend is mainly due to a reduction in inventories (-7%). Receivables, however, increased, in line with the rise in activity and reduced use of factoring.

3%.

Overall, the Company continues to pursue a deleveraging policy, with net financial debt standing at €10,255 thousand, 4% lower than in the previous financial year.

Balance sheet

Operating and non-financial results for the period

Trends in debt

Net financial debt and Net financial debt / Normalised EBITDA

The net financial debt balance as at 31 December 2025 amounted to €10,255 thousand (€11,627 thousand in 2024).

The net financial debt to normalised EBITDA ratio at the end of the 2025 financial

year is 2.9x and 2.7x in the two previous financial years.

8,0

7,0

6,0

5,0

4,0

3,0

2,0

16.000

14.000

12.000

10.000

8.000

6.000

4.000

The syndicated loan entered into by the Company on 7 March 2019 for a total amount of €10,000,000, comprising a long-term tranche (A) of €4 million and a

working capital tranche (B) of €6 million, matured on 7 March 2026. For the

1,0

0,0

2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

Net Financial Debt Net Financial Debt/Normalised EBITDA

2.000

0

working capital portion, the Company proceeded in the 2024 financial year to arrange new working capital facilities to replace Tranche (B), with an improved allocation of limits (optimisation of utilisation), and free of covenants.

Net financial debt / Equity

1,6

1,4

1,2

1,0

0,8

0,6

0,4

0,2

0,0

2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

Net Financial Debt/Equity

(*) Normalised EBITDA: EBITDA excluding expenses and income related to extraordinary transactions.

Operating and non-financial results for the period

Cash flow statement and free cash flow

(Values in '000 of euros)

2025 2024 2025/2024

Cash flows from investing activities

(Values in '000 of euros)

Cash flows from operating activities

2024

2025

2025/2024

Payments for investments

Income for sale of assets

Other assets 175 (138) (227)

Cash flows from investing activities (1.134) (1.220) (7)

Net Income (116) (207) (44)

Adjustments to the result

Changes in working capital 404 339 19

Other cash flows from operating activities

Interest payments (1.279) (1.433) (11)

(Values in '000 of euros)

Cash flows from financing activities

2025 2024 2025/2024

Income and payments for equity instruments (45) 68 (166) Income and payments from financial liability instruments

(Values in '000 of euros)

Free Cash Flow

2025 2024 2025/2024

9.

(*) Capex for the period: cash flows from intangible and tangible fixed assets from investing activities + cash flows from other income and expenses from operating activities.

Results January-December 2025

PERFORMANCE BY BUSINESS SEGMENT

Results January-December 2025

Trends by business and non-financial segments

Revenue trends by segment

During the 2025 financial year, turnover from the Company's mass-market products accounted for 72% of total sales (compared with 73% in 2024), whilst the speciality segment accounted for 27% of the total (remaining unchanged from 2024). The increase in the speciality segment's share of total turnover has reflected growth in the Company's higher value-added products over recent financial years.

The main countries in the geographical breakdown of Kompuestos' sales figures for the 2025 financial year have remained unchanged. The Company has a strong international presence, with exports accounting for over 60% of its turnover.

The Company's turnover from biodegradable products for the 2025 financial year was €2,386,000 (€2,079,000 in 2024). It should be noted that raw material costs and product prices for biodegradable products have fallen significantly over the past year.

(*) Mass production includes white and black fillers and masterbatches,

(**) Specialities include additives, coloured masterbatches and BIO Solutions.

Spain Germany France Others Mass production Specialities - Raw materials

REVENUES BREAKDOWN

Massive production 34.146 72%

Specialities 12.906 27%

- Others 241 1%

11.

Results January-December 2025

KEY FACTS

Results January-December 2025

Key non-financial facts

Key events (I):

from 1 January to 31 December 2025

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June 2025: Annual General Meeting

The Company's Ordinary General Meeting of Shareholders was held on first call with attendance, in person and by proxy, of 90.27% of the Company's share capital and 91.43% of the Company's share capital with voting rights.

At that meeting, the resolutions on the agenda proposed by the Board of Directors and contained in the notice of meeting published on 16 May 2025 were put to the vote and approved, (i) unanimously by the capital present and represented, items 1, 2, 3, 4, 6, 7, 8 and 11 of the agenda, and (ii) by a majority of the capital present and represented, the remaining items on the agenda, in relation to the following resolutions:

1. Confirmation of the valid constitution of the ordinary general meeting of shareholders, the agenda and the appointments of the chairman and secretary.

2. Examination and approval, where applicable, of the annual accounts and the management report for the financial year ended 31 December 2024.

3. Approval of the proposed appropriation of profits for the financial year ended 31 December 2024.

4. Review and approval of the management and performance of the Board of Directors and its Audit Committee during the 2024 financial year.

5. Approval of the remuneration of the members of the Board of Directors for the financial year 2026.

6. Re-election of Mr Guillermo Ferrer Sistach as a member of the Board of Directors.

7. Re-election of Ms Núria Matellán Martín as a member of

   the Board of Directors.

8. Appointment of the Company's auditor for the financial years 2026, 2027 and 2028.

9. Authorisation for the Board of Directors, in accordance with the provisions of Article 297.1.b) of the Companies Act, to increase the share capital on one or more occasions and at any time, within a period of 5 years, by €3,646,710. Delegation of powers to exclude preemptive subscription rights, in accordance with the provisions of Article 506 of the Companies Act. Revocation of the aforementioned authorisations.

10. Authorisation for the Board of Directors to issue securities convertible into shares of the Company within a period of 5 years. Establishment of criteria for determining the terms and conditions of conversion and granting of powers to increase capital. Delegation of authority to exclude pre-emptive subscription rights, in accordance with the provisions of Article 506 of the Capital Companies Act. Revocation of previous authorisations.

    
    
    

    Key non-financial facts

    Key events (II):

    from 1 January to 31 December 2025

    -----------------------------------------------------------------------

11. Authorisation for the Company to acquire its own shares through derivative transactions. Revocation of previous authorisations.

12. Questions and comments.

13. Drafting, reading and, where applicable, approval of the minutes.

currently in circulation and represented by book entries, with pre-emptive subscription rights.

The increase will take place during the first half of the 2026 financial year.

------------------------------------------------------------------------

December 2025: Approval of Capital Increase

On 11 December 2025, the Company's Board of Directors, pursuant to the authorisation granted by the Company's General Meeting of Shareholders on 18 June 2022, has resolved to implement the resolution to increase the Company's capital by a total amount of up to one million seventy-four thousand five hundred and sixty euros and eighty cents (€1,074,560.80) (nominal value plus share premium) through cash contributions and the issue of up to 1,343,201 new ordinary shares with a nominal value of

€0.60 each and a share premium of €0.20 each, of the

same class and series as the shares

14.

Results January-December 2025

APPENDICES

Results January-December 2025

About Kompuestos

Kompuestos is an industrial company dedicated to the design, production and marketing of mineral filler concentrates and colour concentrates and additives (masterbatches) for the plastics processing industry. It operates two production facilities located in Palau-Solità and Plegamans (Barcelona).

Kompuestos is characterised by its commitment to the environment, which is why it developed, at the time, fillers (which reduce polymer use and, therefore, the carbon footprint of the final products) and has, in recent years, been developing its own technology and know-how related to the circular economy of plastics, including biodegradable and compostable resins ("bioplastics") and processes for the recycling and reuse of plastics. Plastics have become a recurring problem for the environment, and regulation and growing public awareness are creating a significant market opportunity for products that provide solutions to the main challenges facing the plastics industry: biodegradability and recycling.

In the coming years, Kompuestos intends to continue growing significantly in its traditional business (fillers and masterbatches) and expects to experience strong growth due to the scale of the opportunity presented by the two new markets: biodegradable plastics and recycled plastics.

"We have a long track record of adding value to plastics and reducing the carbon footprint of plastics; we are leaders in biodegradable plastics and are working on plastic recycling processes"

16.

Results January-December 2025 https://www.kompuestos.com

Corporate Governance

Ignacio Duch

Member of the Board of Directors representing Corporation Chimique International S.P.R.L (Chairman of the Board of Directors)

Josep Maria Torner Member of the Board of Directors (Independent Director) Clara Duch

Member of the Board of Directors representing CCP Masterbatch, S.L.

(Proprietary Director)

Albert de la Riva

Member of the Board of Directors and Member of the Audit Committee

(Independent Director and Chair of the Audit Committee)

Guillermo Ferrer

Member of the Board of Directors and Member of the Audit Committee

(Independent Director)

Nuria Matellán

Member of the Board of Directors (Executive Director)

Sandra Duch

Member of the Board of Directors and Member of the

Audit Committee

(Non-Executive Director)

Juan Ramón Díaz

Member of the Board of Directors representing Gant Finance, S.A.

(Proprietary Director)

Lluis Clusella

Member of the Board of Directors representing Gestión y Administración Mobiliaria, S.A. (Proprietary Director)

José Luis Palao

Non-director Secretary to the Board of Directors

Shareholding structure

Free float (38.61%)

Corporation Chimique International S.P.R.L. (32.05%) CCP Masterbach, S.L. (29.34%)

17.

Results January-December 2025 https://www.kompuestos.com

Traditional Business

Exfill: Mineral filler concentrates Kroma: Colour masterbatches Additives

Exfill products are sustainable solutions that allow for reduced polymer usage in the final product whilst enhancing mechanical performance through the incorporation of natural components. By using Exfill products, significant differences can be achieved in the final product depending on the polymer with which it is blended and the compounding technique; furthermore, Exfill can be combined with additives to achieve the desired results. The most commonly used mineral is calcium carbonate, obtained from limestone, marble and chalk. Exfill products, which can be incorporated at up to 70% in the final product, offer numerous benefits such as: a reduced carbon footprint in the final product, lower greenhouse gas emissions, improved production efficiency and energy savings, thereby reducing production costs. They can be used in all types of applications and sectors. These products are 100% recyclable. The use of Exfill offers customers greater competitiveness whilst also providing ecological and sustainable value.

Kroma is Kompuestos' most traditional range, encompassing the custom production of colours. At Kompuestos, we utilise the most advanced technologies to offer our customers customised colours in a continuous and stable manner for all types of applications. Kompuestos has developed over 20,000 colour formulations covering the entire spectrum of technical requirements. This enables us to produce high-quality masterbatches for all sectors and types of application. The advantages of masterbatches over the use of powdered pigments or other techniques for adding colour to plastics include: easier storage, lower risk of cross-contamination between products, and better dispersion of the pigment or additive as it is dispersed in a carrier agent that facilitates its distribution. All of this translates into cost savings.

The possibility of using a carrier similar to the polymer with which the masterbatches are to be combined facilitates integration between the polymer and the colours. Their use ensures greater consistency between the colours of different batches of the final product, and the ability to combine colourants and additives in a single masterbatch simplifies the manufacturing process.

Kompuestos has a wide range of additives to suit any requirement expressed by the customer. Additives improve the performance of plastic products, protecting them against degradation caused by heat, ultraviolet rays, oxidation or other agents, or providing specific functions depending on the intended application of the final product (including, amongst others, desiccants, antistatic agents, UV stabilisers, fragrances, antioxidants, anti-blocking agents or anti-fogging agents). The production of additives enables Kompuestos to offer its customers differentiated solutions with innovative technology. The development of additives that promote the reuse of plastics and the replacement of traditional additives with new, more effective ones.

Bio Solutions

Biodegradable resins in soil Okean: Water-soluble biodegradable resins

BioExfill: Resins biodegradable in soil

Biodegradable resins are Kompuestos' most innovative range, manufactured from plant-based starch derived from maize, potatoes and cereals, and other biodegradable polymers. Biodegradable resins can be processed using the same machinery as that used for traditional polymers. The resins are 100% biodegradable and compostable in accordance with the UNE EN 13432 standard. It is mandatory to obtain certificates attesting to the advertised properties in order to market the products as biodegradable and compostable. The innovative formulations of these bioplastics aim to replace traditional single-use plastics and thus significantly reduce the environmental problem they represent.

Kompuestos is continuously working on the development of new formulations of biodegradable resins.

Kompuestos has also developed Okean, a resin designed to be completely biodegradable in water. Okean biodegrades within relatively short periods in both fresh and marine water, and contributes substantially to the reduction of plastic waste in rivers, seas, lakes or any natural water body. Similarly, as it is primarily based on renewable raw materials, Okean produces less carbon dioxide than polymers based on fossil fuels, thereby helping to prevent global warming. Given its characteristics, Okean offers an eco-friendly alternative to single-use plastics.

Bioexfill is a product that combines the know-how of traditional masterbatches, such as mineral fillers, with the know-how of biodegradable and compostable products. Our Bioexfill range is a compostable filler that offers the same advantages as Exfill, as well as being 100% biodegradable and compostable. Kompuestos has already obtained OK Compost INDUSTRIAL and OK Compost HOME certifications to market this product.

Raw materials and recycling solutions

The incorporation of the circular economy philosophy into the plastics industry has led Kompuestos to explore all possible options. From making plastics biodegradable and compostable to the possibility of improving the mechanical properties of recycled plastics.

Kompuestos is developing various R&D projects aimed at integrating its manufacturing activities in the traditional product range with the processing of recycled plastics, both for internal use and for sale to third parties. In addition, it is also developing new technologies to facilitate the recycling and reuse of plastics, notably reactive compounding, which facilitates the compatibility of different polymers and/or the reconstruction of damaged polymer chains in used plastics.

The raw materials business line comprises the marketing of polymers as raw materials for the plastics processing industry. Currently, Kompuestos operates on an ad hoc basis as a distributor of traditional polymers, with the intention of including more ranges of recycled polymers.

The circular economy of plastic

Despite its advantages, the increased use of traditional plastic for short-lived applications leads to problems arising from the use of fossil fuels in its manufacture, as well as environmental issues such as the degradation of natural ecosystems and the production of greenhouse gases.

This highlights the need to change the cycle of plastic production and consumption; consequently, a global transformation is underway in the industry, paving the way for the new circular economy of plastics, based on these three principles:

Recycling and reuse: An increase in the recycling and reuse of plastics would reduce the proportion of plastics ending up in the environment and enable a transition in plastics manufacturing based on the reuse of materials for industry.

Reducing plastic waste in natural ecosystems: Improving the collection and recovery of plastics to prevent the progressive degradation of the oceans and the ecosystem. The solution to this problem should involve investing in infrastructure for collection and recycling, and developing new types of plastics based on recycling and reuse rather than single-use and disposal.

Manufacturing plastics from renewable sources: Incorporating renewable

raw materials to replace fossil fuels, which will gradually be depleted.

The circular economy of plastic

Source: Ellen MacArthur Foundation

The global plastics industry and non-financial sectors

----------------------------------------------

- Employment:

Over 1.6 million people

The plastics sector provides direct employment for over

1.6 million people in Europe.

----------------------------------------------

- Companies:

Almost 60,000 companies

A sector in which nearly 60,000 companies operate, the majority of which are SMEs.

----------------------------------------------

- Turnover:

Over €360 billion

In 2018, the European plastics sector generated a

turnover of over €360 billion.

----------------------------------------------

----------------------Added value

7th in Europe

The European plastics sector ranks seventh in terms of contribution to industrial value added in Europe. On a par with the pharmaceutical sector* and very close to the chemical industry.

*Measured on the basis of gross value added at current prices, 2013

----------------------------------------------

----------------------Public finances

Nearly €30 billion

In 2018, the European plastics sector contributed €28.8

billion to public finances and welfare.

-----------------------------------------------------

- Recycling

9.4 million tonnes

In 2018, 9.4 million tonnes of post-consumer plastic waste were collected in Europe for recycling (both within and outside the EU).

S-ource: Plas-tics -Europe-2019-f-igures

Glossary

Compost: compost is a mixture of various decomposing organic substances, such as dead leaves or manure.

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Bio-based: plastics manufactured from renewable raw materials.

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Biodegradable plastic: this is plastic that, at the end of its life cycle, biodegrades; its organic matter breaks down into CO2 , water and biomass through the action of bacteria in the environment. The conditions for this process can vary (depending on the environment in which it is found): soil, freshwater, seawater, etc.

-------------------------------------------------------------------

Biodegradation: the breakdown of materials into environmentally acceptable products such as water, carbon dioxide and biomass through the action of naturally occurring microorganisms under normal environmental conditions. The biodegradation process depends heavily on the conditions (e.g. location, temperature, humidity, presence of microorganisms, etc.) and on the material or end product.

Consequently, the process and its outcome may vary considerably.

Compostable plastic: this is plastic that biodegrades to become compost. Its biodegradation takes place in an industrial composting plant or in a domestic compost bin under controlled conditions of time, temperature, humidity, aeration and microorganisms.

--------------------------------------------------------------------

Extrusion or Compounding: this is an extrusion and pelletising process that allows the fusion blending of a polymer (thermoplastic resin) with one or more additives, minerals, pigments, etc., in order to obtain a plastic material in the form of a compound (mixture) or masterbatch (concentrated mixture) with its own physical or chemical characteristics.

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Reactive Compounding or Reactive Extrusion: this is an intensive mixing process of polymers in a molten state, during which a chemical reaction simultaneously takes place, resulting in the creation of a new product.

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Masterbatches: concentrates of colour, additives and other compounds for the plastics processing industry, including components for the creation of environmentally sustainable plastics.

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Mineral fillers: these are materials that are added to plastic polymers.

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24.

Results January-December 2025

Let's work together

We are here to help you; if you require further information, please do not hesitate to contact us.

Plásticos Compuestos S.A. Carrer Basters 15,

08184 Palau Solità i Plegamans Barcelona, Spain https://www.kompuestos.com inversores@kompuestos.com

Moving towards a sustainable future

This document is the property of Plásticos Compuestos, S.A. (Kompuestos) and has been prepared for information purposes only. This communication contains information and forward-looking statements regarding Kompuestos. Such information may include financial estimates, statements regarding plans, objectives and expectations in relation to future operations, investments or strategies. Please note that the information contained in the forward-looking statements is subject to risks and uncertainties that are difficult to predict and are beyond Kompuestos' control. Such risks and uncertainties include those identified in Kompuestos' Information Document for Admission to the Alternative Stock Market and its Supplement. Except to the extent required by applicable law, Kompuestos assumes no obligation, including where new information is disclosed or new events occur, to publicly update the statements and information, including estimates and/or projections of future events. This document does not constitute an offer or invitation to purchase or subscribe for shares. Furthermore, this document does not constitute an offer or solicitation of an offer to buy, sell or exchange securities in any other jurisdiction. The information and forecasts contained in this document have not been verified by any independent third party, and therefore their accuracy and completeness are not guaranteed.

2025 Plásticos Compuestos S.A. All rights reserved.

Results January-December 2025