2026 First quarter IFRS Financial Statements

Summary Interim Consolidated Financial Statements (unaudited)

Three months ended March 31, 2026

Rosneft Oil Company

Summary interim consolidated financial statements (unaudited) Three months ended March 31, 2026

Report on Review of the Summary Interim Consolidated Financial Information 3

Summary interim consolidated financial statements (unaudited)

Summary interim consolidated balance sheet 5

Summary interim consolidated statement of profit or loss 6

Notes to the summary interim consolidated financial statements (unaudited)

1. Basis of preparation of the summary interim consolidated financial statements 7

2. Changes in accounting policies 8

3. Property, plant and equipment 9

2

NEW CHALLENGES NEW SOLUTIONS

OOO «61- AyQHT»

PoccHn, 115035, MOcxBa, CapoBi-ikiuecxao Ha6., q. 75 Tell.: 8 800 500 9700

@axc: B 800 SOO 9071

orpH: 1027739707203 L1HH: 77O93B3532 OKF1O: 59002827 KFIF1: 77O50IO01

Bl - Audit LLC

75 Sadovnicheskaya Embankment

Moscow, 115035, Russia

Tel: +7 495 705 9700

+7 495 755 9700

Fax: +7 495 755 9701

https://www.bl.ru

Report on Review of the Summary Interim Consolidated Financial Information

To the Shareholders and the Board of Directors of Rosneft Oil Company

Introduction

We have reviewed the summary interim consolidated financial statements of Rosneft Oil Company and its subsidiaries (hereinafter collectively referred to a "Company"), which comprise the summary interim consolidated balance sheet as at 31 March 2026, the summary interim consolidated statement of profit or loss for the three-month period then ended and notes to the summary interim consolidated financial statements (the "summary interim consolidated financial information" hereinafter).

The summary interim consolidated financial information is derived from the Company's interim condensed consolidated financial statements for the three-month period ended 31 March 2026, prepared in accordance with IAS 34 Interim Financial Reporting.

Management of Rosneft Oil Company is responsible for the preparation of this summary interim consolidated financial information in accordance with the accounting principles described in

Note 1, "Basis of preparation of the summary interim consolidated financial statements", thereto. Our responsibility is to express a conclusion on this summary interim consolidated financial information based on our review.

Scope of review

We conducted our review in accordance with International Standard on Review Engagements 2410

Review of Inter/m Financial Information Performed by the Independent Auditor of the Entity.

A review of summary interim consolidated financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that mig ht be identified in an audit. Accordingly, we do not express an audit opinion.

Based on our review, nothing has come to our attention that causes us to believe that the accompanying summary interim consolidated financial information is not prepared, in all material respects, in accordance with the accounting principles described in Note 1, "Basis of preparation of the summa ry interim consolidated financial statements", thereto.

NEW CHALLENGES NEW SOLUTIONS

Emphasis o/' rriatter - basis of accounting

We draw attention to Note 1, "Basis of preparation of the summary interim consolidated financial statements", to the summary interim consolidated financial statements, which describes the principles applied in the preparation of this summary interim consolidated financial information. The summary interim consolidated financial information does not include all information required to be presented and disclosed in accordance with IAS 34 Interim Financial Reporting. Our conclusion is not modified in respect of this matter.

Other matter

We have expressed an unmodified conclusion in respect of the Company's interim condensed consolidated financial statements for the three-month period ended 31 March 2026, prepared in accordance with IAS 34 interim Financial Reporting, in our review report dated 29 May 2026.

Starygina Nataliya Gennadievna,

acting on behalf of B1 - Audit Limited Liability Company on the basis of power of attorney dated 19 January 2026,

partner in charge of engagement resulting in this independent report (main registration number 21906108494)

29 day 2026

Details ol' the auditor

Name: B1 - Audit Limited Liability Company

Record made in the State Register of Legal Entities on 5 December 2002, State Registration Number 1027739707203. Address: 75 Sadovnicheskaya Embankment, Moscow, 115035, Russia.

B1 - Audit Limited Liability Company is a member of Self-regulatory Organization of Auditors Association "Sodruzhestvo" BI - Audit Limited Liability Company is included in the control copy of the register of auditors and audit organizations, main registration number 12006020327.

Details of the entity

Name: Rosneft Oil Company

Record made in the State Register of Legal Entities on 12 August 2002, State Registration Number 1027700043502. Address: 26/1 Sofiyskaya embankment, Moscow, 115035, Russia.

Rosneft Oil Company

Summary interim consolidated balance sheet

(in billions of Russian rubles)

Rosneft Oil Company

Summary interim consolidated statement of profit or loss

(in billions of Russian rubles)

Rosneft Oil Company

Notes to the summary interim consolidated financial statements (unaudited)

Three months ended March 31, 2026

(all amounts in tables are in billions of Russian rubles, except as noted otherwise)

1. ‌Basis of preparation of the summary interim consolidated financial statements

   These summary interim consolidated financial statements were derived from unaudited interim condensed consolidated financial statements of the Company for the three months ended March 31, 2026, which were prepared in accordance with International Accounting Standard ("IAS") 34 Interim Financial Reporting. The summary interim consolidated financial statements were prepared with a purpose of presentation of consolidated financial position and consolidated financial results of the Company without causing damage to the Company and (or) its partners.

   These summary interim consolidated financial statements consist of:

   • summary interim consolidated balance sheet as of March 31, 2026;

   • summary interim consolidated statement of profit or loss for the three months ended March 31, 2026;

   • notes to the summary interim consolidated financial statements.

These summary interim consolidated financial statements for the three months ended March 31, 2026, contain information facilitating comprehension of the Company's activities by the users and do not disclose all the information presented in unaudited interim condensed consolidated financial statements of the Company for the three months ended March 31, 2026.

Decisions of the management on preparation of the summary interim consolidated financial statements as well as on the range of sensitive information not subject to disclosure were made with consideration of Presidential Decree #903 On the temporary procedure for disclosing and providing information by some Russian business entities and state corporations dated November 27, 2023.

Interim condensed consolidated financial statements of the Company for the three months ended March 31, 2026, are restricted for full public disclosure in accordance with the Presidential Decree #903 On the temporary procedure for disclosing and providing information by some Russian business entities and state corporations dated November 27, 2023.

These summary consolidated financial statements are intended to summarize and present aggregated information of the consolidated balance sheet, consolidated statement of profit or loss and do not include information on other comprehensive income, on changes in equity and cash flows.

"Current assets" of the summary interim consolidated balance sheet includes cash and cash equivalents, restricted cash, investments in equity and debt instruments, accounts receivable, bank loans granted, inventories, value added tax, excise and other taxes receivable, prepayments and other current assets.

"Other non-current assets" of the summary interim consolidated balance sheet includes right-of-use assets, intangible assets, investments in equity and debt instruments, investments in associates and joint ventures, bank loans granted, deferred tax assets, goodwill.

Rosneft Oil Company

Notes to the summary interim consolidated financial statements (unaudited) (continued)

1. Basis of preparation of the summary interim consolidated financial statements (continued) The basis of preparation and disclosure of these summary interim consolidated financial statements are as follows (continued)

   "Current liabilities" of the summary interim consolidated balance sheet includes accounts payable and accrued liabilities, loans and borrowings and other financial liabilities, income tax liabilities, other tax liabilities, provisions and other current liabilities.

   "Non-current liabilities" of the summary interim consolidated balance sheet includes loans and borrowings and other financial liabilities, deferred tax liabilities, provisions and other non-current liabilities.

   "Other equity components" of the summary interim consolidated balance sheet includes treasury shares, additional paid-in capital, reserve for foreign exchange differences on translation of foreign operations, and other funds and reserves.

   "Other costs and expenses" of the summary interim consolidated statement of profit or loss includes the cost of purchased oil, gas, petroleum products, goods for retail and refining costs, general and administrative expenses, transportation costs and other commercial expenses, exploration expenses.

   "Other (expenses)/income" of the summary interim consolidated statement of profit or loss includes finance income, finance expenses, other income, other expenses, and foreign exchange differences.

   The summary interim consolidated financial statements for the three months ended March 31, 2026 were approved and authorized for issue by management of the Company on May 29, 2026.

2. ‌Changes in accounting policies

   The accounting policies adopted are consistent with those of the previous financial year except for the adoption of amendments to existing standards effective as of January 1, 2026:

   • Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. Amendments include clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features; settlement of liabilities through electronic payment systems, as well as sets a series of additional disclosure requirements.

   • Targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures to help companies better report the financial effects of nature-dependent electricity contracts. The amendments clarify the application of the "own-use" requirements, permitting hedge-accounting, as well as they set additional disclosure requirements.

     The amendments mentioned above did not have a material impact on the consolidated financial statements.

     Rosneft Oil Company

     Notes to the summary interim consolidated financial statements (unaudited) (continued)

3. ‌Property, plant and equipment

PJSC Rosneft Oil Company Legal address:

Russian Federation, 115035, Moscow, Sofiyskaya embankment, 26/1

Mailing address:

Russian Federation, 117997, Moscow, Sofiyskaya embankment, 26/1

Phone:

+7 (499) 517-88-99

Fax:

+7 (499) 517-72-35

E-mail: postman@rosneft.ru

Corporate website: https://www.rosneft.ru (Russian) https://www.rosneft.com (English)