Unaudited Half Year Results 2026

2 October 2026

ATOME PLC

("ATOME", "the Company", or "the Group")

Unaudited Results for the Six Months Ended 30 June 2026

Business Update

Investor Presentation via Investor Meet Company

ATOME (AIM: ATOM), the world-leading low-carbon fertiliser developer and the UK's only dedicated international industrial scale low-carbon fertiliser company, announces the publication of its unaudited Half Year Report and Financial Statement for the six-month period ended 30 June 2026 which are set out below and at https://www.atomeplc.com/.

H1 2026 Financial Highlights:

·      Loss for the first 6 months 2026 US$12.2 million (H1 2025: US$3.1 million)

·      US$6.6 million of costs capitalised as at 30 June 2026 (H1 2025: US$6.6 million)

·      Cash balance at period end of US$8.0 million (H1 2025: US$361 thousand)

Post H1 2026 Events:

·      As referred to in the Company's announcement dated 17 September 2026, ATOME has served a Notice of Dispute and Intent to Submit a Claim to Arbitration under the UK-Paraguay Bilateral Investment Treaty 1981

·      As stated, the Company will keep the market informed

·      As to new business, attention is drawn to the announcement of the Company dated 16 September 2026

Statement by Peter Levine, Chairman:

"The Company is travelling through turbulence with regard to the Villeta Project. We have and will continue to keep the market informed as to developments in this regard and are continuing to focus on Villeta and discuss with relevant stakeholders with a view to trying to find an amicable solution.

"However, ATOME in the event of failure in its endeavour to arrive at a resolution with Paraguay has received strong positive advice as to the merits of a very substantial claim against Paraguay which it will not hesitate to vigorously pursue due to the actions of Paraguay in inter alia revoking the relevant Decree relating to the pertinent Power Purchase Agreement.

"Notwithstanding Villeta, ATOME is not a one trick pony. With its potential projects, valuable assets, experience, contacts and know how, the Company in any event fully intends to progress and expand its business and the Company remains optimistic that one way or another it will navigate through the issues and progress."

Investor Presentation via Investor Meet Company

ATOME is pleased to announce that Peter Levine, Chairman, and Olivier Mussat, CEO, will provide a live presentation relating to the Full Year and Half Year Results as well as a general business update via Investor Meet Company on 05 Oct 2026 at 11:00 BST.

The presentation is open to all existing and potential shareholders. Questions can be submitted pre-event via your Investor Meet Company dashboard up until 04 Oct 2026 at 09:00 BST, or at any time during the live presentation.

Investors can sign up to Investor Meet Company for free and add to meet ATOME PLC via:

https://www.investormeetcompany.com/atome-plc/register-investor

Investors who already follow ATOME on the Investor Meet Company platform will automatically be invited.

For further information on ATOME, please visit the Company's Curation Connect showcase at: https://ai.curationcorp.com/showcase/Atome-71605

For more information, please visit https://www.atomeplc.com or contact:

MAR

The information communicated within this announcement is deemed to constitute inside information as stipulated under the Market Abuse Regulations (EU) No 596/2014 which is part of UK law by virtue of the European Union (Withdrawal) Act 2018. Upon publication of this announcement, this inside information is now considered to be in the public domain. The person who arranged for the release of this announcement on behalf of the Company was Peter Levine, Chairman.

About ATOME

ATOME PLC is an AIM-listed company leading the international development of green fertiliser with a pipeline of projects across Latin America.

ATOME's projects are situated at the heart of one of the world's largest food export hubs - the Mercosur region in the Southern Cone of South America with the Argentinian and Brazilian markets next door. ATOME's production will disrupt the region's heavy dependence on imported fossil fuel generated fertiliser, contributing to regional food security goals.

In May 2026, ATOME declared unconditional Final Investment Decision on its flagship Villeta Project, Paraguay following the completion of US$665 million project finance backed by leading international development finance institutions and private infrastructure investors. The Villeta Project benefits from a minimum 10-year Definitive Offtake Agreement signed with Yara International, the leading international fertiliser company, for offtake of all of Villeta's green fertiliser production, as well as a US$465 million fixed-price EPC contract with leading ammonia and fertiliser engineering specialist Casale S.A.

Approximately a third of human caused GHG emissions is linked to food production according to UN data, and fertiliser use and production is the source of more emissions than the shipping and aviation industries combined. ATOME's green Calcium Ammonium Nitrate product will contribute to decarbonising the food sector from the bottom up, getting to the root of the food value chain's emissions. ATOME's renewably generated fertiliser is both low-carbon and provides a secure, stable alternative product not reliant on fossil fuels, unlike all nitrogen fertiliser production today.

The Company has a green-focused Board which is supported by major shareholders including Peter Levine, Schroders, a leading fund manager, Baker Hughes, a global energy technology company operating in the energy and industry sectors and Casale S.A, the Swiss-based ammonia and fertiliser specialist engineering firm and technology licensor.

Other information

Beaumont Cornish Limited ("Beaumont Cornish") is the Company's Nominated Adviser and is authorised and regulated by the FCA. Beaumont Cornish's responsibilities as the Company's Nominated Adviser, including a responsibility to advise and guide the Company on its responsibilities under the AIM Rules for Companies and AIM Rules for Nominated Advisers, are owed solely to the London Stock Exchange. Beaumont Cornish is not acting for and will not be responsible to any other persons for providing protections afforded to customers of Beaumont Cornish nor for advising them in relation to the proposed arrangements described in this announcement or any matter referred to in it.

Distribution

This announcement has been notified via a Regulatory Information Service and it is not authorised for distribution into North America or any other jurisdiction where to do so would constitute a violation of the relevant laws or regulations of that jurisdiction.

Financial Review to 30 June 2026

The condensed financial statements present the half-year results for the six months ended 30 June 2026 for ATOME PLC, a low carbon fertiliser project development company listed on AIM, with large-scale projects in South and Central America concentrating on energy and food security.

Operating loss attributable to the Group's equity holders was in line with expectations and totalled US$10.96 million (US$2.35 million and US$7.95 million for the six months ended 30 June 2025 and for the year ended 31 December 2025, respectively).

Net cash used by operating activities totalled US$2.7 million (US$1.4 million and US$2.3 million for the six months ended 30 June 2025 and for the year ended 31 December 2025, respectively), with cash used by investing activities totalling US$0.1 million (US$0.2 million and US$0.2 million for six months ended 30 June 2025 and for year ended 31 December 2025, respectively).

Operating deficit and cash outflows to investing activities were financed primarily by net proceeds from share placings with support available in the form of a shareholder facility ("the Facility") as previously announced to the market.

The results of the Group are presented in US Dollars as all its budgeting, cost management and future trading is or will be denominated in US Dollars. The foreign exchange gains and losses arising from translation from the Group entities functional currency to US Dollars are taken to the Translation reserve on the statement of financial position.

Notes to the Financial Statements

Six months ended 30 June 2026

1. Nature of operations and general information

ATOME PLC (the Company) is a public company limited by shares and incorporated in England in the United Kingdom under the Companies Act 2006. The address of the Company's registered office is Carrwood Park, Selby Road, Leeds, LS15 4LG. The Company's and its subsidiaries' (the Group) operations and principal activities include planning, development and execution of the projects to produce low carbon fertiliser using renewable energy. The Company is quoted on the AIM market of the London Stock Exchange (ticker: ATOM), and is headquartered in Leeds, UK, with offices in Asunción, Paraguay and Costa Rica.

These condensed consolidated interim financial statements (the interim financial statements) have been approved for issue by the Board of Directors on ● September 2026. The financial information for the six months ended 30 June 2026 and 30 June 2025 was neither audited nor reviewed by the auditor. The Group's audited statutory financial statements for the year ended 31 December 2025 have been filed with the Registrar of Companies. The auditor's report on those financial statements was unqualified, did not include a reference to matters to which the auditors drew attention by way of emphasis except for potential material uncertainty that may arise around the Company's ability to continue as a going concern, and did not contain a statement under section 498(2) or (3) of the Companies Act 2006.

2. Basis of preparation

The interim financial statements do not include all the information required for full annual financial statements and should be read in conjunction with the consolidated financial statements of the Group for the year ended 31 December 2025, which have been prepared in accordance with UK adopted International Accounting Standards.

These financial statements have been prepared under the historical cost convention, except for any derivative financial instruments which have been measured at fair value. The accounting policies adopted in the 2026 interim financial statements are the same as those adopted in the financial statements for the year ended 31 December 2025, as included in the 2025 Annual report, and which are expected to be adopted in the financial statements for the year ended 31 December 2026.

Other administrative expenses for the six months ended 30 June 2026 totalled US$9.3 million and include debt upfront fees, debt commitment fees, legal and other costs associated with the Villeta Project financing totalling US$8.4 million and payable from the first disbursement of the Project funds.

Notes to the Financial Statements

Six months ended 30 June 2026 - continued

Notes to the Financial Statements

Six months ended 30 June 2026 - continued

Notes to the Financial Statements

Six months ended 30 June 2026 - continued

Notes to the Financial Statements

Six months ended 30 June 2026 - continued

11. Capital commitments

The Group's outstanding capital commitments in relation to its projects totalled US$845 thousand as at 30 June 2026.

12. Share capital

In April 2026, the Company issued 44,986,378 new ordinary shares ("Subscription Shares") at a price of £0.60 per share being approximately a 0.8% discount to the middle market price of the shares of the company as at the close of business on 09 April 2026.  Gross proceeds totalled US$36.44 million, of which $17 million is to be subscribed by ATOME for preferred shares in Atome Paraguay, $1.3 million was offset against amounts payable to directors, employees and certain contractors and advisors, the balance of US$6.2m being added to share receivables which is being settled in cash and in kind.

-ends-