Interim report
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Interim Financial Report For the Second Quarter and first half of 2026 30 JULY 2026
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2 Interim Financial Report for the Second Quarter and first half of 2026 Content 01 Interim performance report for the period January – June 2026 02 Financial Statements 03 Principal risks of the Group and the Company 04 Corporate Governance Report 05 Management Board’s Responsibility Statement 06 Appendix 1 Financial Statements (unaudited)
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3 Interim Financial Report for the Second Quarter and first half of 2026 01 INTERIM PERFORMANCE REPORT FOR THE PERIOD JANUARY – JUNE 2026 Overview We are hereby presenting our results for the first six months of 2026. The report presents the consolidated performance of Arena Hospitality Group d.d (‘AHG’ or the ‘Company’) and its subsidiaries (the ‘Group’) in all countries of operation including Croatia, Ge rmany, Hungary, Serbia and Austria, and separate performance in Croatia. We are pleased to report total revenue reached EUR 50.8 million, representing an increase of 2.2% compared with the same period of the previous year, on like-for-like basis (excluding performance of Park Plaza Wallstreet Berlin Mitte, Germany from results for 2025). Total reported revenue decreased 3.2% year-on-year. On a reported basis, EBITDA for H1 amounted to EUR 2.6 million, compared to EUR 3.6 million in H1 2025 (EUR 1.0 million less). The decline was partly attributable to the closure of Park Plaza Wallstre et Berlin Mitte, Germany in H2 2025. Park Plaza Wallst reet Berlin Mitte, Germany contributed positive EBITDA of EUR 0,5 million in H1 2025 and therefore adversely affects the year-on-year EBITDA comparison. On a like-for-like basis, EBITDA for H1 amounted to EUR 2.6 million compared to EUR 3.1 million last year. Our Croatian properties were significantly affected by differences in the holiday calendar, particularly in May and June. The shift in public holidays, combine d with changes in school holiday schedules, was especially evident in the German market. In June, AHG's Croatian properties recorded a lower number of German guests compared to the prior year, largely offset by a corresponding increase in May. This trend was consistent with the overall performance of Istr ia, where overnight stays from the German market declined during June, with the decrease broadly in line with the levels experienced by AHG's Croatian properties. While the total number of guests from Germany, our key source market, remained broadly in line with H1 2025, the different timing of holidays compared to the prior year had an adverse impact on ADR and, consequently, on the Group's total revenue. Total revenue in Croatia amounted to EUR 32.5 million, compared to EUR 32.1 million previous year. In Germany, total revenue of EUR 10.1 million remained in line with the prior year on a like-for-like bas is, while the CEE region recorded an 8.6% increase in total revenue (EUR 7.6 million compared to EUR 7.0 million in last year). Despite largely stable revenue performance across t he Group, operating expenses increased in all regions, primarily driven by higher payroll costs linked to growth in national minimum wages, inflationary pressures on goods and services, and increased ener gy costs resulting from ongoing supply chain disruptions and commodities markets’ outlook. The Group maintained stable profitability at the pre-tax level, reporting a loss before tax of EUR 7.8 million, in line with the previous year. Looking ahead, our management team remains focused on maximizing occupancy during the peak summer months, enhancing revenue management initiatives, and maintaining cost discipline. The Group benefits from a solid liquidity position, with its cash and deposits position on 30 th June 2026 at EUR 21.3 million and with no increases in interest associated with debt and no new refinancing activities, the Group’s cashflow remains consistent with its cu rrent expectations considering changes in working capital requirements due to the seasonal nature of part of its business.
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4 Interim Financial Report for the Second Quarter and first half of 2026 Highlights - Total consolidated revenue to date of EUR 50.8 mi llion, representing increase of 2.2% like-for-like, indicating a continuation of gradual improvement de spite a progressively more challenging macroeconomic environment. RevPAR of EUR 40.2 (5.3% decrease like-for-like). - Loss before tax remained stable year-on-year at E UR 7.8 million. - In Croatia, a different holiday calendar in main two months of the second quarter significantly contributed to the flat performance, resulting in lower occupancy and ADR levels. - The absence of major sporting and trade fair even ts in Germany led to a decline in total revenue, driven by a decrease in occupancy, despite ADR levels remaining stable. - Encouraging improvement in CEE region, as a resul t of newly renovated properties delivering 8.6% growth in revenues and 6.9% growth in occupancy. Co nsequently, RevPAR experienced growth to EUR 92.3 from EUR 85.2 in the same period last year. Development The Company's development pipeline in Croatia inclu des the redevelopment of Park Plaza Verudela Resort, with an estimated investment of EUR 18 million, the modernisation of Arena Medulin Campsite, with anticipated capital expenditure of EUR 15 million, and the development of Arena Tašalera Campsite, representing an investment of approximately EUR 7–8 million. Given the seasonal nature of the Croatian portfolio and our commitment to minimising operational disruption, these projects are expected to be imple mented in phases over the coming years, with the programme scheduled to commence in Q4 2026. It should be noted that the timing of the campsite developments remains subject to the receipt of the necessary regulatory, planning and building approva ls, which may impact the anticipated project schedule. CURRENT TRADING AND OUTLOOK Trading since 30 June 2026 is in line with our expectations across our three operating regions. In Croatia, we are currently in the peak summer period and anticipate that the gradual momentum from the first half of the year will continue. Although current demand levels and booking trends support an optimistic outlook for the season, we are still obs erving a tendency among consumers to make last- minute booking decisions, which limits our visibility for the remainder of the season. The outlook for the 2026 summer season in Istria re mains broadly stable, underpinned by cautious optimism, even as geopolitical tensions, particular ly in the Middle East, continue to influence overal l market sentiment. Croatia is expected to maintain i ts strong appeal among key European source markets, supported by its reputation as a safe, hig h-quality, and easily accessible destination. This positioning is especially advantageous for Istria, given its strong drive-to demand from nearby countries such as Germany, Austria, Italy, and Slovenia. Our city centre hotels are expected to deliver a st able performance, supported by demand from major events, domestic and intra-European travel. Given the prevailing uncertainty, we continue to cl osely monitor market conditions particularly trends in in ternational inbound travel to key cities, which may impact overall demand. We remain vigilant and ready to implement targeted tactical measures to support stable performance.
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5 Interim Financial Report for the Second Quarter and first half of 2026 Given these circumstances, our priority for the coming year is to safeguard liquidity and maintain strong bottom-line results, while still pursuing selective investments within our current portfolio. RELI SLONIM , PRESIDENT OF THE MANAGEMENT BOARD
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6 Interim Financial Report for the Second Quarter and first half of 2026 OPERATING REVIEW OF THE COMPANY AND ITS SUBSIDIARIES (THE “GROUP”) The following table sets out the Group’s consolidated results of operations for the first six months of 2026: Consolidated Key performance indicators Reported Like -for -like 1 Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Total revenue (EUR million) 50.8 52.5 (3.2) 50.8 49.7 2.2 Accommodation revenue (EUR million) 39.0 41.4 (5.8) 39.0 39.0 0.0 EBITDAR (EUR million) 3.8 4.9 (22.4) 3.8 4.4 (13.6) EBITDA (EUR million) 2.6 3.6 (27.8) 2.6 3.1 (16.1) Loss before tax (EUR million) (7.8) (7.8) 0.0 (7.8) (7.4) (5.4) Rooms available 2 969,735 932,349 4.0 969,735 917,319 5.7 Occupancy %2 39.0 42.0 (297.1) 4 39.0 41.8 (278.5)4 Average daily rate (EUR) 3 103.2 105.7 (2.4) 103.2 101.8 1.3 RevPAR (EUR) 40.2 44.4 (9.3) 40.2 42.5 (5.3) 1 Like-for-like comparison figures for 2025 exclude performance of Park Plaza Wallstreet Berlin Mitte, Germany. 2 Rooms available and the occupancy calculation are based on operating days. 3 Average daily rate represents total room revenues divided by the total number of paid units occupied by guests. 4 In Basis Points (bps). Total reported revenue decreased compared to prior year and amounted to EUR 50.8 million (2025: EUR 52.5 million). On like-for-like basis (excluding Park Plaza Wallstreet Berlin Mitte’s 2025 results), total revenue increased for 2.2%. Accommodation revenue decreased by 5.8% to EUR 39.0 million (2025: EUR 41.4 million), whereby occupancy decreased by 297.1 bps to 39.0% and the average daily rate decreased by 2.4% to EUR 103.2 (2025: EUR 105.7). The reported EBITDA profit decreased compared to the previous year and amounted to EUR 2.6 million (2025: EUR 3.6 million). Moreover, the Group is focussed on preserving its s ustainability by further optimising its costs. The Group’s cash and deposits position amounted EUR 21.3 million.
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7 Interim Financial Report for the Second Quarter and first half of 2026 Croatian portfolio performance The following table sets out the results for the Gr oup’s operations in Croatia for the first six month s of 2026: Key performance indicators Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Total revenue (EUR million) 32.5 32.1 1.2 Accommodation revenue (EUR million) 24.7 25.1 (1.6) EBITDAR (EUR million) 1.9 2.4 (20.8) EBITDA (EUR million) 0.7 1.1 (36.4) Rooms available 1 808,375 739,898 9.3 Occupancy %1 33.8 36.2 (241.5)3 Average daily rate (EUR) 2 90.6 93.8 (3.4) RevPAR (EUR) 30.6 33.9 (9.9) FTE 4 670.8 656.4 2.2 1 Rooms available and the occupancy calculation are based on operating days. 2 Average daily rate represents total room revenues divided by the total number of paid units occupied by guests. 3 In Basis Points (bps). 4The FTE number is an estimate based on the total hours paid for all employees divided by the hours paid for an average full-time employee to arrive at a total for Full Time Equivalent Employees. In Croatia, our largest operating region, total revenues increased by 1.2% to EUR 32.5 million (2025: EUR 32.1 million) and accommodation revenue decreased by 1.6%. The main drivers for the decrease were 3.4% decrease in average daily rate to EUR 90.6 (2025: EUR 93.8) combined with a 241.5 bps decrease in occupancy to 33.8%. The primary driver of increased revenue was significant growth over main KPIs observed in the campsites segment, particularly in the renovated properties - Arena Stupice Campsite and Arena Indije Campsite, which achieved 31% and 22% increase in total revenues year-on-year, respectively. Another notable contributor was art’otel Zagreb, which achieved a 6% year-over-year revenue increase during the reporting period. Labor costs continue to face strong upward pressure driven by minimum wage increases, with the statutory minimum wage rising by 8.25% in 2026, following a substantial 15.48% increase in 2025. Additionally, recruitment costs exceeded both budget and prior-year levels, primarily due to higher reliance on employment agency services and increased travel costs for foreign workers, driven by rising flight prices. Furthermore, electricity prices and other energy-related costs have started to increase again, driven by the recent geopolitical developments in the Middle East. Consequently, the reported EBITDA profit decreased compared to the last year and amounted to EUR 0.7 million (2025: EUR 1.1 million), as a result of a rise in both operating and payroll expenses.
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8 Interim Financial Report for the Second Quarter and first half of 2026 German portfolio performance The following table sets out the Group’s results of operations in Germany for the first six months of 2026: Key performance indicators Reported Like -for -like 1 Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Total revenue (EUR million) 10.1 12.9 (21.7) 10.1 10.1 (0.0) Accommodation revenue (EUR million) 8.6 10.9 (21.1) 8.6 8.5 1.2 EBITDAR (EUR million) 2.2 2.8 (21.4) 2.2 2.3 (4.3) EBITDA (EUR million) 2.2 2.8 (21.4) 2.2 2.3 (4.3) Rooms available 2 99,007 129,234 (23.4) 99,007 114,204 (13.3) Occupancy %2 65.7 66.2 (43.7) 4 65.7 67.4 (166.8) 4 Average daily rate (EUR) 3 131.4 127.1 3.4 131.4 110.3 19.1 RevPAR (EUR) 86.4 84.1 2.7 86.4 74.4 16.1 FTE 5 89.5 116.2 (23.0) 89.5 88.2 1.5 1 Like-for-like comparison figures for 2025 exclude performance of Park Plaza Wallstreet Berlin Mitte, Germany. 2 Rooms available and the occupancy calculation are based on operating days. 3 Average daily rate represents total room revenues divided by the total number of paid units occupied by guests. 4 In Basis Points (bps). 5 The FTE number is an estimate based on the total hours paid for all employees divided by the hours paid for an average full-time employee to arrive at a total for Full Time Equivalent Employees. With a reduced number of events and trade fairs compared to the previous year, in the cities in which we operate in Germany, we are pleased to report an increase in ADR for the first six months of 2026. On like-for-like basis, occupancy was 65.7%, compared to 67.4% in 2025. ADR increased by 19.1% to EUR 131.4 (2025: EUR 110.3).Consequently, RevPAR in creased by 16.1% to EUR 86.4 (2025: EUR 74.4). Total reported revenue during the period decreased compared to last year and amounted to EUR 10.1 million (2025: EUR 12.9 million). On a like-for-lik e basis, total revenue was in line with the previou s year. Although we maintained disciplined cost control, th e decline in revenue led to a decrease in reported EBITDA, which amounted to EUR 2.2 million, compared to EUR 2.8 million in 2025.
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9 Interim Financial Report for the Second Quarter and first half of 2026 Other (CEE) portfolio performance The following table sets out the Group’s results of operations in Hungary, Serbia and Austria for the first six months of 2026: Key performance indicators Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Total revenue (EUR million) 7.6 7.0 8.6 Accommodation revenue (EUR million) 5.8 5.4 7.4 EBITDAR (EUR million) 1.5 1.3 15.4 EBITDA (EUR million) 1.4 1.3 7.7 Rooms available 1 62,353 63,217 (1.4) Occupancy %1 64.8 60.6 417.32 Average daily rate (EUR) 3 142.5 140.4 1.4 RevPAR (EUR) 92.3 85.2 8.4 FTE 4 118.8 123.7 (4.0) 1 Rooms available and occupancy are based on operating days. 2 In Basis Points (bps) 3 Average daily rate represents total accommodation revenues divided by the total number of paid units occupied by guests. 4 The FTE number is an estimate based on the total hours paid for all employees divided by the hours paid for an average full-time employee to arrive at a total for Full Time Equivalent Employees. The CEE operating region, comprising Hungary, Serbi a, and Austria, reported a notable increase in business activity during the first six months. Our hotel in Budapest (Hungary) continued to gradua ly improve, with a solid year-on-year increase in occupancy and ADR. Our hotel in Nassfeld (Austria) delivered a record result during the winter season, with a 9% year-on-year increase in revenues, which is the result of growth in both ADR and occupancy. Consequently, EBITDA improved significantly by 15%. Looking ahead, while market conditions in Serbia re main uncertain, our Radisson RED Belgrade hotel team remains focused on mitigating the impact of th e ongoing political situation. With continued commercial agility and strong sales efforts, we aim to further improve our performance during the year. The hotel managed to finish the first six months of 2026 with an improved revenue and EBITDA compared to last year. Overall, total revenue for the CEE region rose by 8.6% to EUR 7.6 million (2025: EUR 7.0 million). The average daily rate reached EUR 142.5, while occupancy increased to 64.8%. EBITDA increased to EUR 1.4 million, up from EUR 1.3 million in 2025.
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10 Interim Financial Report for the Second Quarter and first half of 2026 Management and central service performance The following table sets out the Group’s results of management and central services operations for the first six months of 2026: Key performance indicators Six months ended 30 June 2026 Six months ended 30 June 2025 Variance % Total revenue before elimination (EUR million) 8.1 8.0 1.3 Elimination of intra group revenue (EUR million) (7.5) (7.5) 0.0 Total reported revenue (EUR million) 0.6 0.5 20.0 EBITDA (EUR million) (1.8) (1.6) (12.5) FTE 1 300.5 294.2 2.1 1 The FTE number is an estimate based on the total hours paid for all employees divided by the hours paid for an average full-time employee to arrive at a total for Full Time Equivalent Employees. In line with our operations in Croatia and internationally, total reported revenue increased by 1.3% to EUR 8.1 million (2025: EUR 8.0 million). External reven ues increased by 20% compared to last year and amounted to EUR 0.6 million. EBITDA loss increased and amounted to EUR 1.8 million (2025: loss EUR 1.6 million).
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11 Interim Financial Report for the Second Quarter and first half of 2026 ESG and Sustainability Report During the first six months of 2026, Arena Hospital ity Group continued to implement its sustainability strategy through a range of activities focused on employee wellbeing and environmental protection. PPHE Hotel Group and Arena Hospitality Group Achieve SBTi Validation In Q2 2026, PPHE Hotel Group, including Arena Hospitality Group, achieved a significant sustainability milestone with the formal validation of its greenho use gas emissions reduction targets by the Science Based Targets initiative (SBTi). Arena Hospitality Group actively contributed to the development and validation process, working closely with PPHE teams and external experts to establish c limate targets aligned with the latest climate science and the objectives of the Paris Agreement. The validated targets cover the Group’s direct oper ations and wider value chain emissions (Scopes 1, 2 and 3) and include near-term emissions reduction targets for 2035, as well as long-term and net-zero targets for 2050. The Science Based Targets initiative (SBTi) is a globally recognised framework that enables companies to set emissions reduction targets consistent with climate science and the goal of limiting global warming. The validation of these targets represents an impor tant step in the Group’s decarbonisation strategy and further strengthens its commitment to responsib le and sustainable business practices. It also provides a clear framework for reducing emissions a cross operations and the wider value chain in the years ahead. Donation to Pula General Hospital In Q2 2026, Arena Hospitality Group participated in the official handover of therapeutic chairs and infusion pumps to the Day Hospital of the Departmen t of Internal Oncology and Hematology at Pula General Hospital. As reported in Q3 2025, Arena Hospitality Group, to gether with its employees, contributed funds to support the improvement of conditions at the hospit al’s chemotherapy department. The donation was formally presented on 2 April 2026 and forms part of the Company’s ongoing commitment to supporting healthcare initiatives within the local community. Arena Hospitality Group participated in the donatio n alongside the Pula Cancer League (Liga protiv raka Pula), with funds raised through the charitable campaign Bradata aukcija (“Bearded Auction”). The jointly raised funds were used to procure therapeut ic chairs, while the remaining funds financed the purchase of infusion pumps, directly enhancing the quality, comfort and safety of treatment for oncology patients. Arena Hospitality Group is proud to have contribute d to this initiative and to continue its long-stand ing cooperation with Pula General Hospital, supporting improvements in healthcare services and quality of life within the local community. Arena Hospitality Group Representatives Participate in MISSION4WATER Education In Q2 2026, representatives of Arena Hospitality Gr oup participated in an educational event organised by the Istrian Development Agency (IDA) as part of the MISSION4WATER initiative. The event was held on 26 May 2026 at the Ru đer Boškovi ć Institute’s Center for Marine Research in Rovinj a nd focused on the growing challenge of microplastic pollution in the Adriatic Sea. The programme brought together stakeholders from different sectors with the aim of raising awareness of microplastic pollution and its environmental imp lications, while encouraging cross-sector collaboration on sustainable solutions. Participant s were introduced to current research activities an d
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12 Interim Financial Report for the Second Quarter and first half of 2026 findings presented by experts from the Center for Marine Research, providing valuable insights into the sources, impacts and prevalence of microplastics in the marine environment. The event also served as a platform for networking and knowledge exchange, highlighting the importance of collective action in addressing envir onmental challenges that affect both local communities and economic sectors dependent on healthy marine ecosystems. Arena Hospitality Group’s participation reflects its ongoing commitment to environmental responsibility and supports the Company’s efforts to better unders tand and contribute to initiatives focused on the protection of natural resources and sustainable development. Green Key Certification and Recertification of the Group’s Properties In Q2 2026, hotel Park Plaza Budapest was successfu lly certified with the internationally recognised sustainability certification Green Key, further inc reasing the number of certified properties within t he Group. During the same period, the Radisson RED Belgrade a nd Arena Franz Ferdinand Nassfeld hotels successfully completed the recertification process, confirming their continued compliance with Green Key standards. Recertification of properties in the Croatian part of the portfolio is planned for the third quarter of 2026. All Group properties currently hold the Green Key c ertification, demonstrating a systematic approach to sustainable operations and environmental impact management across the entire portfolio. Green Key is one of the leading international susta inability certificates in tourism, focusing on effi cient resource management, reduction of environmental imp act, and the implementation of sustainable operational practices.
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13 Interim Financial Report for the Second Quarter and first half of 2026 SIGNIFICANT EVENTS DURING SIX MONTHS OF 2026 Dividend payout In line with the Company’s dividend policy and based on an approval at the Company’s Annual General Assembly in June 2026, the dividend in the amount o f EUR 1,25 per share in respect of 2025 financial year was paid to shareholders. EVENTS AFTER THE BALANCE SHEET DATE There were no significant events after the Balance sheet date.
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14 Interim Financial Report for the Second Quarter and first half of 2026 02 Financial statements
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15 Interim Financial Report for the Second Quarter and first half of 2026 Interim condensed statement of financial position (unaudited) Group Company 30 June 202 6 31 December 202 5 30 June 202 6 31 December 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Assets Non-current assets: Intangible fixed assets 785 1,014 500 705 Property, plant and equipment 345,158 349,020 225,551 227,822 Right-of-use assets 32,837 30,834 - - Inventories 1,226 1,036 1,120 868 Interest in joint ventures 9,397 9,248 - - Other non-current financial assets 791 661 125,498 125,498 Deferred tax asset 5,261 5,261 5,176 5,176 Restricted deposits and cash 3,517 5,258 3,041 4,245 398,972 402,332 360,886 364,314 Current assets: Inventories 1,475 1,211 1,140 789 Trade receivables 8,706 2,272 7,783 1,170 Other receivables and prepayments 2,363 1,420 7,704 5,110 Income tax receivable 196 - - - Short-term deposits 1,744 1,744 1,744 1,744 Cash and cash equivalents 15,999 23,952 10,277 18,676 30,483 30,599 28,648 27,489 Total assets 429,455 432,931 389,534 391,803 Equity and liabilities Equity: Issued capital 13,614 13,614 13,614 13,614 Share premium 151,224 151,322 151,224 151,322 Hedging reserve 39 13 - - Other reserves 38,774 38,717 70,593 70,310 Accumulated earnings/(losses) 4,365 18,647 29,780 43,969 Total equity 208,016 222,313 265,211 279,215 Non-current liabilities: Bank borrowings 103,585 109,786 75,496 80,545 Lease liability 32,938 32,287 146 162 Provisions 6,020 6,020 6,020 6,020 Other liabilities 1,828 1,828 1,805 1,805 144,371 149,921 83,467 88,532 Current liabilities: Trade payables 6,675 3,708 4,153 1,360 Current lease liability 1,924 1,741 73 71 Other payables and accruals 27,200 13,671 24,287 10,564 Income tax liability - 26 - - Liabilities towards related parties 1,871 1,484 1,639 1,322 Bank borrowings 39,398 40,067 10,704 10,739 77,068 60,697 40,856 24,056 Total liabilities 221,439 210,618 124,323 112,588 Total equity and liabilities 429,455 432,931 389,534 391,803
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16 Interim Financial Report for the Second Quarter and first half of 2026 Interim condensed income statement (unaudited) Group Company 30 June 2026 30 June 202 5 30 June 2026 30 June 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Revenues 50,750 52,525 30,819 30,629 Operating expenses (46,954) (47,592) (30,635) (29,638) EBITDAR 3,796 4,933 184 991 Rental expenses and concession fees: land (1,241) (1,359) (1,123) (1,270) EBITDA 2,555 3,574 (939) (279) Depreciation, amortisation and impairment (9,754) (10,062) (6,790) (6,278) EBIT (7,199) (6,488) (7,729) (6,557) Financial expenses (2,302) (2,472) (1,214) (1,232) Financial income 2,032 1,119 976 1,512 Other expense (13) (81) (10) (73) Other revenue 15 296 2 291 Share in result of joint ventures (371) (182) - - Profit/(loss) before tax (7,838) (7,808) (7,975) (6,059) Income tax benefit/(expense) (230) (219) - - Profit/(loss) after tax (8,068) (8,027) (7,975) (6,059) EPS (1.60) (1.59) (1.58) (1.20) Interim condensed statements of other comprehensive income (unaudited) Group Company 30 June 2026 30 June 202 5 30 June 2026 30 June 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Profit/(loss) after tax (8,068) (8,027) (7,975) (6,059) Other comprehensive income (loss) to be recycled through profit and loss in subsequent periods: - - - - Profit (loss) from cash flow hedges 26 (62) - - Foreign currency translation adjustments of foreign operations (226) (121) - - Other comprehensive income /(loss) (200) (183) - - Total comprehensive income /(loss) (8,268) (8,210) (7,975) (6,059)
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17 Interim Financial Report for the Second Quarter and first half of 2026 Interim consolidated condensed statement of changes in equity (unaudited) Group Issued capital Share premium Hedging reserves Other reserve Accumulated profit/ (loss) Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Balance as at 31 December 2024 13,614 151,550 (37) 40,087 8,476 213,690 Profit/(loss) for the year - - - - 15,657 15,657 Other comprehensive income - - 50 (238) - (188) Total comprehensive income - - 50 (238) 15,657 15,469 Dividend payment - - - - (5,486) (5,486) Purchase of treasury shares - - - (1,873) - (1,873) Share based payments - (228) - 741 - 513 Balance as at 31 December 2025 13,614 151,322 13 38,717 18,647 222,313 Profit/(loss) for the year - - - - (8,068) (8,068) Other comprehensive income - - 26 (226) - (200) Total comprehensive income - - 26 (226) (8,068) (8,268) Dividend payment - - - - (6,214) (6,214) Purchase of treasury shares - - - (471) - (471) Share based payment - (98) - 754 - 656 Balance as at 30 June 2026 13,614 151,224 39 38,774 4,365 208,016
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18 Interim Financial Report for the Second Quarter and first half of 2026 Interim standalone condensed statement of changes in equity (unaudited) Company Issued capital Share premium Other reserve Accumulated profit/ (loss) Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Balance as at 31 December 2024 13,614 151,550 71,442 37,598 274,204 Profit/(loss) for the year - - - 11,857 11,857 Other comprehensive income - - - - - Total comprehensive income - - - 11,857 11,857 Dividend payment - - - (5,486) (5,486) Purchase of treasury shares - - (1,873) - (1,873) Share based payments - (228) 741 - 513 Balance as at 31 December 2025 13,614 151,322 70,310 43,969 279,215 Profit/(loss) for the year - - - (7,975) (7,975) Other comprehensive income - - - - - Total comprehensive income - - - (7,975) (7,975) Dividend payment - - - (6,214) (6,214) Purchase of treasury shares - - (471) - (471) Share based payments - (98) 754 - 656 Balance as at 30 June 2026 13,614 151,224 70,593 29,780 265,211
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19 Interim Financial Report for the Second Quarter and first half of 2026 Interim condensed statement of cash flows (unaudited) Group Company Q2 202 6 Q2 202 5 Q2 202 6 Q2 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Cash flows from operating activities: Profit for the year (8,068) (8,027) (7,975) (6,059) Adjustment to reconcile profit to cash provided by operating activities: Interest expenses 2,302 2,472 1,214 1,232 Interest revenue (393) (549) (976) (1,512) Unrealised foreign exchange (gains)/losses (1,445) (427) - - Income tax charge 230 219 - - Share in results of joint ventures 371 182 - - Depreciation, amortisation and impairment 9,754 10,062 6,790 6,278 Disposal of property, plant and equipment 92 54 63 53 Share-based payments 657 513 657 513 11,568 12,526 7,748 6,564 Changes in operating assets and liabilities: Decrease/(increase) in inventories (450) (618) (602) (888) Decrease/(increase) in trade and other receivables (7,371) (6,406) (8,627) (8,144) Increase/(decrease) in trade and other payables 16,731 13,717 16,937 13,821 8,910 6,693 7,708 4,789 Cash paid and received during the period for: Interest paid (2,304) (2,484) (1,233) (1,265) Interest received 132 696 314 748 Taxes paid (452) (556) - - (2,624) (2,344) (919) (517) Net cash provided by operating activities 9,786 8,848 6,562 4,777 Cash flows from investing activities: Investments in property, plant and equipment (4,727) (11,011) (4,402) (10,432) Loans to joint ventures (225) - - - Given loans (538) - (538) - Proceeds from repayment of loans given to joint ventures - 328 - - Decrease/(Increase) in restricted and rent deposits 2,147 1,880 1,743 2,031 Net cash used in investing activities (3,343) (8,803) (3,197) (8,401) Cash flows from financing activities: Proceeds from bank borrowings - 3,000 - 3,000 Proceeds from finance lease 23 97 23 97 Payment of principal portion and other lease liabilities (833) (1,928) (37) (23) Dividend payment (6,214) (5,486) (6,214) (5,486) Repayment of bank borrowings (6,979) (11,653) (5,065) (9,275) Purchase of treasury shares (471) (1,159) (471) (1,159) Net cash provided by financing activities (14,474) (17,129) (11,764) (12,846) (Decrease)/increase in cash and cash equivalents (8,031) (17,084) (8,399) (16,470) Net foreign exchange differences 78 (12) - - Cash and cash equivalents at beginning of year 23,952 29,876 18,676 23,572 Cash and cash equivalents at end of year 15,999 12,780 10,277 7,102
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20 Interim Financial Report for the Second Quarter and first half of 2026 Note 1 General The interim financial statements of Arena Hospitali ty Group d.d. (the Company) and its subsidiaries (together the Group) for the period ended 30 June 2 026 were established by a decision of the Management Board dated 29 July 2026. The Company is a subsidiary of PPHE Hotel Group Lim ited, a Guernsey incorporated company listed on the FTSE Market of the London Stock Exchange (PP HE Hotel Group) which (indirectly) owns 66.40% (excluding treasury shares) of the registered share capital in the Company. Description of business and formation of the Compan y: The Company is a joint stock company listed on the Prime Market of the Zagreb Stock Exchange with its registered office in Pula, Republic of Croatia. In accordance with the laws of the Republic of Croatia and with the approval of the Croatian Privatisation Fund, the Company was transformed from a state-owne d company into a joint stock company in 1994 and registered with the Commercial Court in Rijeka. The business of the Group is owning, co-owning, leasing and operating full–service upscale, upper u pscale and lifestyle hotels in major gateway cities and regional centres, such as Berlin, Cologne and N uremberg in Germany, Budapest in Hungary, Belgrade in Serbia, Zagreb in Croatia, as well as h otels self-catering apartment complexes and campsites in destinations such as in the city of Pula, the largest city in Croatia’s Istria region or Medulin, and a ski resort in Nassfeld in Austria. These financial statements have been prepared in a condensed format as at 30 June 2026 and for the six months then ended ("interim financial statement s"). These financial statements should be read in conjunction with the Company’s annual financial statements as at 31 December 2025 and for the year then ended and the accompanying notes ("annual financial statements"). Going concern: The Management Board continues to monitor the Group ’s cash flow forecasts for a period of at least 12 months from the date of approval of the financia l statements, including compliance with loan covenants and liquidity risks arising from the matu rities of the Group’s loans. The Board believes tha t the Group has adequate resources and will generate sufficient funds in the future to serve its financi al obligations and continue its operations as a going concern in the foreseeable future. Note 2 Basis of Preparation and Changes in Accounting Treatment Basis of preparation: The interim financial statements have been prepared in accordance with IAS 34 "Interim Financial Reporting” as adopted in the European Union. The ac counting policies adopted in the preparation of the interim condensed financial statements are cons istent with those followed in the preparation of th e Group’s annual financial statements as of 31 December 2025. There are no new accounting pronouncements that wer e issued after the issuance of annual report, and no new standards were applied in preparation of these interim condensed consolidated financial statements. Critical accounting estimates: There were no changes in critical accounting estima tes used for preparation of condensed financial statements for the period ended 30 June 2026 compar ing to those used for the preparation of the Group’s annual financial statements for the year ended 31 December 2025.
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21 Interim Financial Report for the Second Quarter and first half of 2026 Note 3 Property, plant and equipment Movements in Property, plant and equipment during the reported period are shown below: Group Land and buildings Furniture and equipment Property and assets under construction Total EUR’000 EUR’000 EUR’000 EUR’000 Cost: Balance as at 1 January 2026 494,015 72,953 7,998 574,966 Additions during the year 2,401 1,602 642 4,645 Transfer 437 308 (745) - Disposals during the year (80) (103) (29) (212) Foreign exchange translation (5) 472 5 472 Balance as at 30 June 2026 496,768 75,232 7,871 579,871 Accumulated depreciation: Balance as at 1 January 2026 179,370 46,576 - 225,946 Depreciation charge 6,120 2,528 - 8,648 Disposals during the year (18) (102) - (120) Foreign exchange translation (1) 240 - 239 Balance as at 30 June 2026 185,471 49,242 - 234,713 Net book value as at 30 June 2026 311,297 25,990 7,871 345,158 Company Land and buildings Furniture and equipment Property and assets under construction Total EUR’000 EUR’000 EUR’000 EUR’000 Cost: Balance as at 1 January 2026 365,702 49,300 7,889 422,891 Additions during the year 2,401 1,373 546 4,320 Transfer 437 308 (745) - Disposals during the year (80) (103) - (183) Balance as at 30 June 2026 368,460 50,878 7,690 427,028 Accumulated depreciation: Balance as at 1 January 2026 161,491 33,578 - 195,069 Depreciation charge 4,869 1,659 - 6,528 Disposals during the year (18) (102) - (120) Balance as at 30 June 2026 166,342 35,135 - 201,477 Net book value as at 30 June 2026 202,118 15,743 7,690 225,551
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22 Interim Financial Report for the Second Quarter and first half of 2026 Note 4 Segments For management purposes, the Group’s activities are divided into Hotel Operations, Self-catering holiday apartment complexes Operation, Campsite Operations and Central Services Operations. The operating results of each of the aforementioned segments are monitored separately for the purpose of resource allocations and performance assessment. Segment performance is evaluated based on EBITDA, which is measured on the same basis as for financial reporting purposes in the income statement. 30 June 2026 Group Hotels Self- catering apartment complexes Campsite Central Services Elimination Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Revenue Third party 38,035 3,629 8,460 626 - 50,750 Inter segment - - - 7,489 (7,489) - Total revenue 38,035 3,629 8,460 8,115 (7,489) 50,750 Segment EBITDA 4,689 (971) 635 (1,798) - 2,555 Depreciation and amortisation (5,621) (987) (2,537) (609) - (9,754) Financial expenses - - - - - (2,302) Financial income - - - - - 2,032 Other expenses - - - - - (13) Other income - - - - - 15 Share in result of joint venture - - - - - (371) Profit/(loss) before tax - - - - - (7,838) 30 June 2025 Group Hotels Self- catering apartment complexes Campsite Central Services Elimination Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Revenue Third party 40,257 3,788 7,953 527 - 52,525 Inter segment 8 14 - 7,522 (7,544) - Total revenue 40,265 3,802 7,953 8,049 (7,544) 52,525 Segment EBITDA 5,470 (942) 656 (1,610) - 3,574 Depreciation and amortisation (6,329) (1,019) (2,136) (578) - (10,062) Financial expenses - - - - - (2,472) Financial income - - - - - 1,119 Other expenses - - - - - (81) Other income - - - - - 296 Share in result of joint venture - - - - - (182) Profit/(loss) before tax - - - - - (7,808)
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23 Interim Financial Report for the Second Quarter and first half of 2026 30 June 2026 Company Hotels Self- catering apartment complexes Campsite Central Services Elimination Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Revenue Third party 17,782 3,629 8,460 948 - 30,819 Inter segment - - - 5,265 (5,265) - Total revenue 17,782 3,629 8,460 6,213 (5,265) 30,819 Segment EBITDA 1,050 (971) 635 (1,653) - (939) Depreciation and amortisation (2,773) (987) (2,537) (493) - (6,790) Financial expenses - - - - - (1,214) Financial income - - - - - 976 Other expenses - - - - - (10) Other income - - - - - 2 Profit/(loss) before tax - - - - - (7,975) 30 June 2025 Company Hotels Self- catering apartment complexes Campsite Central Services Elimination Total EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 EUR’000 Revenue Third party 17,925 3,802 7,953 949 - 30,629 Inter segment - - - 5,093 (5,093) - Total revenue 17,925 3,802 7,953 6,042 (5,093) 30,629 Segment EBITDA 1,607 (942) 656 (1,600) - (279) Depreciation and amortisation (2,679) (1,019) (2,136) (444) - (6,278) Financial expenses - - - - - (1,232) Financial income - - - - - 1,512 Other expenses - - - - - (73) Other income - - - - - 291 Profit/(loss) before tax - - - - - (6,059)
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24 Interim Financial Report for the Second Quarter and first half of 2026 Note 5 Earnings per share The following reflects the income and number of sha res data used in the basic earnings per share computations: Group Company 30 June 2026 30 June 2025 30 June 2026 30 June 2025 EUR’000 EUR’000 EUR’000 EUR’000 Profit/ (loss) for the year (8,068) (8,027) (7,975) (6,059) Weighted average number of ordinary shares outstanding 5,036,063 5,038,787 5,036,063 5,038,787 Basic and diluted earnings per share (1.60) (1.59) (1.58) (1.20) Note 6 Other Disclosures Seasonality The Company operates in Croatia in an industry with seasonal variations. Sales and profits vary by quarter and the second half of the year is generally the strongest trading period. Most of the Company’s revenues are realised in the second and third quarter of the year (during the summer period). In contrast to the above, the strongest period for our mountain resort in Nassfeld, Austria, which als o operates with seasonal variation, is the first quar ter. In our other (city) hotels, there is limited v ariation in operations during the year, and revenues are generated all year round.
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25 Interim Financial Report for the Second Quarter and first half of 2026 Note 7 Related parties Parties are considered to be related if one of the parties has the power to exercise control over the other party or if it has significant influence over the other party in making financial and/or operational decisions. The Company is controlled by Dvadeset Osam d.o.o., which owns 64.35% of the Company’s shares (66.40% excluding treasury shares) as at 30 June 2026. The Company’s ultimate parent is PPHE Hotel Group Limited which indirectly owns 100% of the shares of Dvadeset Osam d.o.o. All other subsidiaries of PPHE Hotel Group Limited are also treated as rel ated parties. For a detailed list of all subsidiari es included in the Group, please refer to page 272 of the Group’s 2025 annual report. a. Balances with related parties Group Company As at 30 June 2026 As at 31 December 202 5 As at 30 June 2026 As at 31 December 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Assets Short–term receivables: Park Plaza Hotels Europe B.V. 884 44 868 2 Joint ventures 115 115 - - PPHE (Germany) B.V. - - - - Park Plaza Hotels (UK) Services Ltd. 35 35 35 35 Park Plaza Germany Holdings GmbH - - 26 - Germany Real Estate B.V. - - - - Arena 88 rooms d.o.o. - - 24 24 Arena Franz Ferdinand GmbH - - 8 19 Sugarhill Investments B.V. - - 4,653 4,107 Arena Hospitality Management d.o.o. - - 1,092 - SW Szállodaüzemeltet ő Kft - - 1 4 art'otel Koln Betriebsgesellschaft mBH - - - 3 Ulika d.o.o. - - 1,768 1,442 Mažurana d.o.o. - - 4 57 Long–term loans: Joint ventures 11,505 11,019 - - Sugarhill Investments B.V. - - 34,979 34,979 Ulika d.o.o. - - 8,800 8,800 Germany Real Estate B.V. - - 15,383 15,383 Liabilities Trade payables: Joint ventures 16 - - - Arena Hospitality Management d.o.o. - - 937 870 Park Plaza Nuremberg Operator - - 3 - PPHE (Germany) B.V. 1,059 937 - - Park Plaza Hotels Europe B.V. 796 547 699 452
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26 Interim Financial Report for the Second Quarter and first half of 2026 b. Transactions with related parties Group Company As at 30 June 202 6 As at 30 June 202 5 As at 30 June 202 6 As at 30 June 202 5 EUR’000 EUR’000 EUR’000 EUR’000 Revenues: Management fee revenue from joint ventures 171 176 - - Reimbursement of employees’ expenses : – Arena Hospitality Management d.o.o. - - 534 534 – Ulika d.o.o. - - 26 25 Service charge revenue : – joint ventures 275 195 - - – Park Plaza Hotels Europe B.V. 24 23 - - – Park Plaza Germany Holdings GmbH - - - 40 – Park Plaza Hotels Berlin Wallstreet GmbH - - - 4 – art'otel berlin city center west GmbH. - - - 4 – art'otel Koln Betriebsgesellschaft mBH - - 5 5 – Park Plaza Nuremberg Operator - - - 4 – Arena 88 rooms Holding d.o.o. - - - 4 – SW Szállodaüzemeltet ő Kft - - - 4 – Ulika d.o.o. - - - 3 – Arena Hospitality Management d.o.o. - - 2 2 – Arena Franz Ferdinand GmbH - - 37 34 Mažurana d.o.o. – revenue from lease of equipment - - - 22 Laundry revenue - Arena Franz Ferdinand GmbH - - 105 90 Laundry revenue - Ulika d.o.o. - - 129 103 Laundry revenue - Mažurana d.o.o. - - 3 - Expenses: Management fees expense – Arena Hospitality Management d.o.o. - - 598 643 Sales and marketing fees – Park Plaza Hotels Europe B.V. 1,328 1,309 1,194 1,184 Sales and marketing fees – PPHE (Germany) B.V. 522 628 - - Interest income: Sugarhill Investments B.V. - - 546 707 Ulika d.o.o. - - 116 191 Germany Real Estate B.V. - - 202 356 Joint ventures 261 275 - -
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27 Interim Financial Report for the Second Quarter and first half of 2026 03 PRINCIPAL RISKS OF THE GROUP AND THE COMPANY Our principal risks and uncertainties are set out i n the Company’s financial statements for the year ended 31 December 2025. We continuously assess and monitor our evolving risk management environment. In addition to the risks previously disclosed, 2026 is characterised by heightened geopolitical uncertainty stemming from the escalation of conflict in the Middle East, which represents a new emerging risk factor. While the Group has no direct operational exposure to the region, the conflict has the potential to indirectly impact our business through disruptions to global travel patterns, higher energy and transportation costs, inflationary pressures, and r educed consumer confidence. These effects may influence travel demand, particularly from long-hau l markets, and increase cost volatility across the value chain. The situation remains fluid, and the Group continues to closely monitor developments and their potential implications. We are aware and closely monitoring the emerging ri sks associated with global geopolitical situation leading to economic fragmentation linked to trade p olicies and their potential impact. There is no new emerging risk associated with this, and more details are outlined in our Annual Report for 2025. New legislative changes on physical planning that came into force in January 2026 will limit new coastal developments, including mobile homes, affecting cam psites and resorts. As implementation details concerning changes on physical planning remain uncl ear, in particular with regards to the existing campsites and resorts, the exact impact cannot yet be assessed. Indirect effects could arise from restricted refurbishment options. Overall, uncertai nty around the new regulatory framework makes it premature to determine the full implications. The Group continues to align procurement and expend iture with the currency of income wherever possible, significantly reducing exposure to foreign exchange fluctuations. In addition, a portion of the Group’s 2026 gas and electricity requirements has been hedged at optimal levels, mitigating energy price volatility across most operating regions. The Group’s borrowings largely carry competitive fixed interest rates, and as such, no material adverse impact from interest rate movements has been experienced. The most significant of these risks at the moment relate to factors that are common to the hotel industry and beyond the Group’s control. Notwithstanding the limited control the Group has over these risks, continuous efforts are taken to ensure the Group can utilise resources and assets to act with agility and continue to attract revenue sources under strained market conditions. Additionally, the Group is well positioned to weather these risks in a socially res ponsible manner through cost rationalisation and prioritising commercial activities which benefit the long-term interests of the Group and its stakeholders. For a detailed discussion of the risks facing the G roup, please refer to pages from 166 to 171 of the 2025 Annual Report.
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28 Interim Financial Report for the Second Quarter and first half of 2026 04 CORPORATE GOVERNANCE REPORT Corporate Governance code The Company applies the Corporate Governance Code 2 025 (the new Code) as adopted by the Croatian Financial Services Supervisory Agency and The Zagreb Stock Exchange (the ZSE) in December 2024, the provisions of which apply from 1 January 2025. In addition to the Company's significant compliance to the previously applicable Code of Corporate Governance, the Company is dedicated to act in accordance with the provisions of the new Code with continuous efforts to further improve corporate governance practices. The Company continues to abide with the “comply or explain ” principle according to which, where relevant, the Company provides reasons for non-compliance with the recommendation of the new Code. The Company will publish its annual Corporate Governance Questionnaires (Compliance Questionnaire) for 2025 in which it will provide the details on its application of the new Code within the deadlines specified in t he relevant regulations. The Company also applies the Rules of the ZSE (the ZSE Rules) in its day-to- day business. General Assembly meeting The General Assembly of the Company took place on 2 nd June 2026. On that General Assembly: − the Company’s Annual Report for 2025 (consolidated and separate) together with the Sustainability Report and the annual financial statements of the Company for 2025, the Report of the Supervisory Board on supervision of the Comp any’s management and the results of examination of the Company’s Annual Report for 2025 , as well as the Report of the Management Board on acquisition of treasury shares were considered; − the decision on adoption of the Report on remunera tion of the Management Board and Supervisory Board members in 2025 was adopted; − the decision on distribution of profits realised i n 2025 was adopted; − the decision on granting discharge to the members of the Supervisory Board for their work in 2025 was adopted; − the decision on granting discharge to the members of the Management Board for their work in 2025 was adopted; − the decision of the dividend payout in the amount of 1,25 EUR (in words: one euro and twenty- five cents) per share was adopted; − the decision on election of Supervisory Board memb ers was adopted; − the decision on appointment of the Company’s audit or for 2027 was adopted. Supervisory Board Meetings As of the day of this report, the members of the Supervisory Board are: Boris Ernest Ivesha (Chairman), Yoav Arie Papouchado (Deputy-Chairman), Ivana Matov ina, Amra Pende, Lorena Škufli ć, Marcia Cornelia Bakker, and Goran Nikoli ć (employees’ representative). Marcia Cornelia Bakker was appointed a member of th e Supervisory Board by the decision of the General Assembly of 2 nd June 2026, from which day she participates in its work. The newly elected member thus replaced the long-time member of the Supervisory Board, Kevin Micheal McAuliffe, whose mandate ended with the discharge of the General Ass embly on 2 nd June 2026. The Company thanks him for his dedicated effort and work, and at the s ame time congratulates the newly elected member and wishes her a lot of success in her work in the Supervisory Board. The Supervisory Board of the Company held three meetings in the first six months of 2026:
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29 Interim Financial Report for the Second Quarter and first half of 2026 - on 25 February 2026, whereat, inter alia the Supervisory Board decided on adopting the Annual Report of the Company for the year 2025, together with the Sustainability Report and the annual financial statements of the Company for the year 20 25 (audited, consolidated and separate) and the proposal for the dividend payout in the amo unt of EUR 1,25 (in words: one euro and twenty five cents) per each share were adopted; - on 27 April 2026, whereat, inter alia, the Supervis ory Board discussed on unaudited consolidated and separate quarterly report of the C ompany for the first quarter of 2026, a proposal for the election of members of the Supervisory Board was approved, as well as other decisions related to the Annual General Assembly of the Company were adopted; - on 2 June 2026, when, inter alia, after the decision of the General Assembly on the appointment of members of the Supervisory Board, a new Supervisory Board of the Company was constituted, and the Chairman and Deputy Chairman of the Supervisory Board were elected, and members of the Audit Committee, the Nomination Committee, the Remuneration Committee and the Sustainability Committee were appointed. Supervisory Board Committees In the first six months of 2026 the following Supervisory Board Committees’ meetings were held: - the Audit Committee held a meeting on 24 February 2026, whereat, inter alia , it considered the Financial Statements of the Company for 2025 (audit ed, consolidated and non-consolidated) and the Sustainability Report for 2025, the Audit C ommittee Report for 2025 was adopted and the recommendation on the dividend payout to the Co mpany's shareholders was adopted. It also held a meeting on 23 April 2026, whereat, inte r alia, it adopted a recommendation for the appointment of the Company's auditor for 2027 and c onsidered the Company's unaudited, consolidated and separate quarterly report for the first quarter of 2026; - the Remuneration Committee held a meeting on 24 Fe bruary 2026, whereat, inter alia , the recommendation to the Supervisory Board in relation to adoption of the Report on remuneration of Management Board and Supervisory Board members for 2025 was adopted; - Sustainability Committee held a meeting on 24 Febr uary 2026, whereat, inter alia , the Sustainability Report for 2025 was considered; and - The Nomination Committee held a meeting on 23 Apri l 2026, whereat, inter alia, a recommendation to the Supervisory Board on the election of members of the Supervisory Board of the Company was adopted. Management Board meetings The Management Board primarily adopts its decisions in meetings and by correspondence in accordance with the applicable laws and the Company ’s Articles of Association. The Management Board has regular monthly (and more often, if neede d) meetings to review operational activities in the Group. The minutes from such meetings are kept for the purposes of future needs and analyses. The most important Management Board meetings in the first six months of 2026 were: - on 25 February 2026, whereat, inter alia , the interim report of the Company for the fourth quarter of 2025 (consolidated and separate) and the Annual Report, including the Sustainability Report, of the Company for 2025 (consolidated and separate) as well as the proposal on the dividend payout to the Company's shareholders were adopted; and
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30 Interim Financial Report for the Second Quarter and first half of 2026 - on 27 April 2026, whereat, inter alia, the unaudit ed consolidated and separate quarterly report of the Company for the first quarter of 2026 was adopted. Major shareholders The share capital of the Company is EUR 13,613,965.00 and is divided into 5,128,721 ordinary shares under the ticker ARNT-R-A, each without nominal value. As of 30 June 2026, 158,866 shares were held as treasury shares. Shareholders with holdings of 3 % or more of the Company’s registered capital are listed below: Percentage holding of Share Capital including treasury shares Percentage holding of Share Capital excluding treasury shares 1 ZAGREBA ČKA BANKA D.D./ DVADESET OSAM D.O.O. (1/1) (a member of the PPHE Hotel Group) 64.35% 66.40% 2 OTP BANKA D.D./ AZ OMF kategorije B 11.93% 12.31% 3 OTP BANKA D.D./ ERSTE PLAVI OMF kategorije B 7.17% 7.40% Valuation In EUR Twelve months ending 30 June 2026 High Low Last Share price 45.80 33.20 42.00 Market capitalisation 1 227,619,359 164,999,186 208,733,910 Net debt 2 156,584,651 156,584,651 156,584,651 EV 3 384,204,010 321,583,837 365,318,561 EV/EBITDA 4 11,15X 9,33X 10,60X Note: High and Low related to the price in the peri od for the twelve months ending 30 June 2026. Last refers to the share price as at 30 June 2026. 1Number of shares outstanding as of 30 June 2026 was 5,128,721 of which 158,866 were held as treasury shares. 2 Net debt calculated as current and non-current bank borrowings and other current and non-current loans less cash and cash equivalents, short-term deposits and restricted deposits and cash. Finance lease obligations are included. 3 EV represents the enterprise value calculated as the sum of market capitalisation and net debt. 4 EBITDA for the twelve months ended 30 June 2026.
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31 Interim Financial Report for the Second Quarter and first half of 2026 05 MANAGEMENT BOARD’S RESPONSIBILITY STATEMENT Pursuant to the provisions of Article 468. of the C apital Market Act (NN 65/18, 17/20, 83/21, 151/22, 85/24, 126/25, 45/26) the Company’s Management Board makes the following statement: To the best of our knowledge: - The interim financial statements have been prepare d in accordance with IAS 34 "Interim Financial Reporting” as adopted in the European Union. The accounting policies adopted in the preparation of the interim condensed financial statements are consistent with those followed in the preparation of the Group’s annual financial statements as of 31 December 2025. - The Financial Statements and Consolidated Financia l Statements have not been audited; and - The Management Board’s Interim Report for the peri od from 1 January to 30 June 2026 contains a true presentation of the business results and financial position and operations of the Company and the companies included in the consolida tion, with a description of the most significant risks and uncertainties to which the Co mpany and the companies included in the consolidation are exposed as a whole. Signed by the Management Board: Reuel Israel Gavrie l Slonim (President of the Management Board), Devansh Bakshi (Member of the Management Bo ard & Chief Financial Officer), Manuela Kraljevi ć (Member of the Management Board & Marketing and Sa les Director) and Edmond Pinto (Member of the Management Board & Chief Operation Officer). MANAGEMENT BOARD: President: Reuel Israel Gavriel Slonim Members: Devansh Bakshi Manuela Kraljevi ć Edmond Pinto
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32 Interim Financial Report for the Second Quarter and first half of 2026 06 APPENDIX 1 FINANCIAL STATEMENTS (UNAUDITED) Consolidated balance sheet Consolidated profit and loss statement Consolidated cash flow statement Consolidated statement of changes in equity Notes to the consolidated financial statement Company balance sheet Company profit and loss statement Company cash flow statement Company statement of changes in equity Notes to the financial statement for Company
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to Year: 2026 Quarter: 2 LEI: Institution code: 1628 KD KN KD RN RN RD MB: 80662589 80662845 320830051 67278027 Yes No Annex 1 ISSUER’S GENERAL DATA Reporting period: 1.1.2026 30.6.2026 Entity’s registration number (MBS): 040022901 Quarterly financial statements Registration number (MB): 03203263 Issuer’s home Member State code: HR 1665 Name of the issuer: Arena Hospitality Group d.d. Personal identification number (OIB): 47625429199 74780000Z0PH7TFW3I85 Street and house number: Smareglina ulica 3 Postcode and town: 52100 Pula Number of employees (end of the reporting E-mail address: uprava@arenahospitalitygroup.com Web address: www.arenahospitalitygroup.com Names of subsidiaries (according to IFRS): Registered off ice: Consolidated report: (KN-not consolidated/KD-co nsolidated) Audited: (RN-not audited/RD-audited) Sugarhill Investments B.V. Nizozemska, Amesterdam, Rada rweg 60 Germany Real Estate B.V. Nizozemska, Amesterdam, Radarw eg 60 Mažurana d.o.o. Pula, Smareglina ulica 3 Ulika d.o.o. Pula, Smareglina ulica 3 Contact person: Čale Neven (only name and surname of the contact person) Telephone: 052/223-811 Bookkeeping firm: No (Yes/No) (name of the bookkeeping firm) Audit firm: (name of the audit firm) Certified auditor: (name and surname) E-mail address: ncale@arenahospitalitygroup.com
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ADP code Last day of the preceding business year At the reporting date of the current period 2 3 4 001 0,00 0,00 002 402.331.549,00 398.972.779,30 003 1.014.059,00 784.821,85 004 0,00 0,00 005 1.014.059,00 784.821,85 006 0,00 0,00 007 0,00 0,00 008 0,00 0,00 009 0,00 0,00 010 380.889.297,00 379.221.645,96 011 49.963.034,00 50.011.672,67 012 264.681.460,00 261.282.625,60 013 25.825.663,00 25.481.191,76 014 552.046,00 512.555,01 015 0,00 0,00 016 754.309,00 613.021,81 017 7.243.333,00 7.257.305,13 018 31.869.452,00 34.063.273,98 019 0,00 0,00 020 15.166.774,00 13.704.892,84 021 0,00 0,00 022 0,00 0,00 023 0,00 0,00 024 0,00 0,00 025 0,00 0,00 026 9.248.234,00 9.396.594,00 027 0,00 0,00 028 5.674.859,00 3.533.478,90 029 0,00 0,00 030 243.681,00 774.819,94 031 0,00 0,00 032 0,00 0,00 033 0,00 0,00 034 0,00 0,00 035 0,00 0,00 036 5.261.419,00 5.261.418,65 037 30.598.432,00 30.482.480,88 038 1.210.727,00 1.475.032,58 039 1.177.639,00 1.440.101,67 040 0,00 0,00 041 0,00 0,00 042 33.088,00 34.930,91 043 0,00 0,00 044 0,00 0,00 045 0,00 0,00 046 3.691.450,00 11.264.369,87 047 79.152,00 1.034.182,16 048 0,00 0,00 049 2.271.810,00 8.705.545,40 II RECEIVABLES (ADP 047 to 052) 1 Receivables from undertakings within the group 2 Receivables from companies linked by virtue o f participating interests 3 Customer receivables 1 Research and development C) CURRENT ASSETS (ADP 038+046+053+063) I INVENTORIES (ADP 039 to 045) 1 Raw materials and consumables 6 Fixed assets held for sale 7 Biological assets 7 Investments in securities 8 Loans, deposits, etc. given 9 Other investments accounted for using the eq uity method 10 Other fixed financial assets 5 Advances for inventories 2 Production in progress IV RECEIVABLES (ADP 032 to 035) 1 Receivables from undertakings within the group 1 Investments in holdings (shares) of undertak ings within the group 2 Investments in other securities of undertaki ngs within the group 3 Loans, deposits, etc. to undertakings within the group 4Investments in holdings (shares) of companies linked by virtue of participating interests 1 Land 2 Buildings 3 Plant and equipment 4 Tools, working inventory and transportation a ssets 2 Receivables from companies linked by virtue of participating interests 3 Customer receivables BALANCE SHEET balance as at 30.06.2026. in EUR 8 Other tangible assets 9 Investment property III FIXED FINANCIAL ASSETS (ADP 021 to 030) 5 Investment in other securities of companies linked by virtue of participating interests 6 Loans, deposits etc. to companies linked by virtue of participating interests 2 Concessions, patents, licences, trademarks, s oftware and other rights 3 Goodwill 4 Advances for the purchase of intangible asset s 5 Intangible assets in preparation 5 Biological assets 6 Advances for the purchase of tangible assets 7 Tangible assets in preparation Submitter: Arena Hospitality Group d.d. 6 Other intangible assets II TANGIBLE ASSETS (ADP 011 to 019) 1 Item A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID B) FIXED ASSETS (ADP 003+010+020+031+036) I INTANGIBLE ASSETS (ADP 004 to 009) 4 Other receivables V DEFERRED TAX ASSETS 3 Finished goods 4 Merchandise
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050 0,00 0,00 051 531.798,00 333.224,29 052 808.690,00 1.191.418,02 053 1.743.853,00 1.743.853,00 054 0,00 0,00 055 0,00 0,00 056 0,00 0,00 057 0,00 0,00 058 0,00 0,00 059 0,00 0,00 060 0,00 0,00 061 1.743.853,00 1.743.853,00 062 0,00 0,00 063 23.952.402,00 15.999.225,43 064 0,00 0,00 065 432.929.981,00 429.455.260,18 066 0,00 0,00 067 222.313.454,00 208.016.675,72 068 13.613.965,00 13.613.965,00 069 151.322.143,00 151.224.561,79 070 38.436.294,00 38.719.504,61 071 680.698,00 680.698,00 072 5.717.492,00 5.434.281,39 073 -5.717.492,00 -5.434.281,39 074 0,00 0,00 075 37.755.596,00 38.038.806,61 076 0,00 0,00 077 292.838,00 92.856,35 078 0,00 0,00 079 0,00 0,00 080 13.582,00 39.296,72 081 0,00 0,00 082 279.256,00 53.559,63 083 0,00 0,00 084 2.991.285,00 12.433.932,75 085 2.991.285,00 12.433.932,75 086 0,00 0,00 087 15.656.929,00 -8.068.144,78 088 15.656.929,00 0,00 089 0,00 8.068.144,78 090 0,00 0,00 091 7.848.403,00 7.848.402,63 092 1.828.394,00 1.828.393,86 093 0,00 0,00 094 0,00 0,00 095 0,00 0,00 096 0,00 0,00 097 6.020.009,00 6.020.008,77 098 142.072.938,00 136.523.464,65 099 0,00 0,01 100 0,00 0,00 101 0,00 0,00 102 0,00 0,00 103 0,00 0,00 2 Loss brought forward 3 Hedge of a net investment in a foreign opera tion - effective portion A) CAPITAL AND RESERVES (ADP 068 to I INITIAL (SUBSCRIBED) CAPITAL II CAPITAL RESERVES 7 Investments in securities 8 Loans, deposits, etc. given 9 Other financial assets III CURRENT FINANCIAL ASSETS (ADP 054 to 062) 1 Investments in holdings (shares) of undertak ings within the group 2 Investments in other securities of undertaki ngs within the group 3 Loans, deposits, etc. to undertakings within the group 1 Financial assets at fair value through other comprehensive income (i.e. available for sale) 2 Cash flow hedge - effective portion 4 Receivables from employees and members of the undertaking 5 Receivables from government and other institu tions 6 Other receivables 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests 5 Liabilities for loans, deposits etc. B) PROVISIONS (ADP 092 to 097) 1 Provisions for pensions, termination benefit s and similar obligations 2 Loss for the business year VIII MINORITY (NON-CONTROLLING) INTEREST 2 Provisions for tax liabilities 3 Provisions for ongoing legal cases 4 Provisions for renewal of natural resources 5 Provisions for warranty obligations 1 Liabilities to undertakings within the group 2 Liabilities for loans, deposits, etc. of undertakings within the group 3 Liabilities to companies linked by virtue of participating interests VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 085 - 086) 1 Retained profit 4 Investments in holdings (shares) of companie s linked by virtue of participating interests 5 Investment in other securities of companies linked by virtue of participating interests 6 Loans, deposits etc. to companies linked by virtue of participating interests 4 Other fair value reserves 5 Exchange rate differences from translation o f foreign operations (consolidation) 6 Exchange rate differences from translation into the presentation currency 2 Reserves for treasury shares 3 Treasury shares and holdings (deductible ite m) IV CASH AT BANK AND IN HAND D ) PREPAID EXPENSES AND ACCRUED INCOME 4 Statutory reserves 5 Other reserves IV REVALUATION RESERVES V FAIR VALUE RESERVES AND OTHER (ADP 078 to 083) III RESERVES FROM PROFIT (ADP 071+072-073+074+075) 1 Legal reserves E) TOTAL ASSETS (ADP 001+002+037+064) OFF-BALANCE SHEET ITEMS LIABILITIES 6 Other provisions C) LONG-TERM LIABILITIES (ADP 099 to 109) VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 088-089) 1 Profit for the business year
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104 142.072.938,00 136.523.464,64 105 0,00 0,00 106 0,00 0,00 107 0,00 0,00 108 0,00 0,00 109 0,00 0,00 110 60.695.186,00 77.066.717,18 111 1.483.694,00 1.870.742,51 112 0,00 0,00 113 0,00 0,00 114 0,00 0,00 115 0,00 0,00 116 41.808.055,00 41.321.362,30 117 2.418.560,00 12.734.503,93 118 3.707.699,00 6.674.552,27 119 0,00 0,00 120 3.088.754,00 4.053.458,61 121 1.206.759,00 2.240.789,88 122 0,00 0,00 123 0,00 0,00 124 6.981.665,00 8.171.307,68 125 0,00 0,00 126 432.929.981,00 429.455.260,18 127 6 Liabilities to banks and other financial institutions 11 Taxes, contributions and similar liabilities 12 Liabilities arising from the share in the res ult 13 Liabilities arising from fixed assets held for sale 8 Liabilities to suppliers 9 Liabilities for securities 10 Other long-term liabilities 11 Deferred tax liability D) SHORT-TERM LIABILITIES (ADP 111 to 124) 1 Liabilities to undertakings within the group 10 Liabilities to employees 2 Liabilities for loans, deposits, etc. of undertakings within the group 3 Liabilities to companies linked by virtue of participating interests 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests 5 Liabilities for loans, deposits etc. 6 Liabilities to banks and other financial institutions 7 Liabilities for advance payments 14 Other short-term liabilities E) ACCRUALS AND DEFERRED INCOME F) TOTAL – LIABILITIES (ADP 067+091+098+110+125) G) OFF-BALANCE SHEET ITEMS 7 Liabilities for advance payments 8 Liabilities to suppliers 9 Liabilities for securities
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Cumulative Quarter Cumulative Quarter 2 3 4 5 6 001 52.820.748,00 37.167.466,00 50.765.577,80 36.066.551,3 5 002 0,00 0,00 0,00 0,00 003 51.925.174,00 36.727.380,00 50.232.638,97 35.680.339,5 3 004 0,00 0,00 0,00 0,00 005 0,00 0,00 0,00 0,00 006 895.574,00 440.086,00 532.938,83 386.211,82 007 59.093.163,00 33.943.073,00 57.963.230,98 33.297.934,9 5 008 0,00 0,00 0,00 0,00 009 21.248.629,00 13.288.393,00 20.031.742,01 12.324.046,6 0 010 11.628.747,00 7.075.501,00 11.425.387,29 6.897.094,48 011 0,00 0,00 0,00 0,00 012 9.619.882,00 6.212.892,00 8.606.354,72 5.426.952,12 013 23.244.082,00 13.262.603,00 23.570.268,92 13.690.614,5 6 014 16.577.009,00 9.445.123,00 16.941.031,14 9.781.547,40 015 4.320.741,00 2.435.562,00 4.253.087,00 2.511.026,78 016 2.346.332,00 1.381.918,00 2.376.150,78 1.398.040,38 017 10.062.293,00 5.044.525,00 9.754.161,89 4.867.925,53 018 0,00 0,00 0,00 0,00 019 0,00 0,00 106.270,35 106.270,35 020 0,00 0,00 0,00 0,00 021 0,00 0,00 106.270,35 106.270,35 022 0,00 0,00 0,00 0,00 023 0,00 0,00 0,00 0,00 024 0,00 0,00 0,00 0,00 025 0,00 0,00 0,00 0,00 026 0,00 0,00 0,00 0,00 027 0,00 0,00 0,00 0,00 028 0,00 0,00 0,00 0,00 029 4.538.159,00 2.347.552,00 4.500.787,81 2.309.077,91 030 1.118.582,00 474.273,00 2.031.803,11 1.830.735,86 031 0,00 0,00 0,00 0,00 032 0,00 0,00 0,00 0,00 033 0,00 0,00 0,00 0,00 034 0,00 0,00 0,00 0,00 035 0,00 0,00 0,00 0,00 036 0,00 0,00 0,00 0,00 037 549.497,00 213.949,00 392.862,22 191.794,97 038 569.085,00 260.324,00 1.638.940,89 1.638.940,89 039 0,00 0,00 0,00 0,00 040 0,00 0,00 0,00 0,00 041 2.471.583,00 1.231.249,00 2.301.670,54 1.173.118,04 042 0,00 0,00 0,00 0,00 043 0,00 0,00 0,00 0,00 044 2.386.694,00 1.188.469,00 2.167.846,01 1.082.886,79 045 0,00 0,00 0,00 -9.221,93 046 0,00 0,00 0,00 0,00 047 0,00 0,00 0,00 0,00 048 84.889,00 42.780,00 133.824,53 99.453,18 049 0,00 0,00 0,00 0,00 050 0,00 16.165,00 0,00 0,00 051 0,00 0,00 0,00 0,00 052 182.327,00 0,00 370.680,43 82.076,43 053 53.939.330,00 37.657.904,00 52.797.380,91 37.897.287,2 1 054 61.747.073,00 35.174.322,00 60.635.581,95 34.553.129,4 2 055 -7.807.743,00 2.483.582,00 -7.838.201,04 3.344.157,79 056 0,00 2.483.582,00 0,00 3.344.157,79 057 -7.807.743,00 0,00 -7.838.201,04 0,00 058 218.808,00 111.824,00 229.943,74 118.637,96 059 -8.026.551,00 2.371.758,00 -8.068.144,78 3.225.519,83 060 0,00 2.371.758,00 0,00 3.225.519,83 061 -8.026.551,00 0,00 -8.068.144,78 0,00 062 0,00 0,00 0,00 0,00 063 0,00 0,00 0,00 0,00 064 0,00 0,00 0,00 0,00 065 0,00 0,00 0,00 0,00 066 067 068 069 0,00 0,00 0,00 0,00 070 0,00 0,00 0,00 0,00 071 072 073 074 STATEMENT OF PROFIT OR LOSS for the period 01.01.2026. to 30.06.2026. in EUR Submitter: Arena Hospitality Group d.d. Item ADP code Same period of the previous year Current period 5 Other operating income (outside the group) II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) 1 Changes in inventories of work in progress and finished goods 2 Material costs (ADP 010 to 012) a) Costs of raw materials and consumables b) Costs of goods sold 1 I OPERATING INCOME (ADP 002 to 006) 1 Income from sales with undertakings within the group 2 Income from sales 3 Income from the use of own products, goods and services 4 Other operating income with undertakings within the group 5 Other costs 6 Value adjustments (ADP 020+021) a) fixed assets other than financial assets b) current assets other than financial assets 7 Provisions (ADP 023 to 028) a) Provisions for pensions, termination benefits and similar c) Other external costs 3 Staff costs (ADP 014 to 016) a) Net salaries and wages b) Tax and contributions from salary costs c) Contributions on salaries 4 Depreciation III FINANCIAL INCOME (ADP 031 to 040) 1 Income from investments in holdings (shares) of undertakings within 2 Income from investments in holdings (shares) of companies linked by virtue of participating interests 3 Income from other long-term financial investment and loans granted to undertakings within the group 4 Other interest income from operations with undertakings within the group 5 Exchange rate differences and other financial income from operations with undertakings within the group b) Provisions for tax liabilities c) Provisions for ongoing legal cases d) Provisions for renewal of natural resources e) Provisions for warranty obligations f) Other provisions 8 Other operating expenses 1 Interest expenses and similar expenses with undertakings within the group 2 Exchange rate differences and other expenses from operations with 3 Interest expenses and similar expenses 4 Exchange rate differences and other expenses 5 Unrealised losses (expenses) from financial assets 6 Value adjustments of financial assets (net) 6 Income from other long-term financial investments and loans 7 Other interest income 8 Exchange rate differences and other financial income 9 Unrealised gains (income) from financial assets 10 Other financial income IV FINANCIAL EXPENSES (ADP 042 to 048) X TOTAL EXPENDITURE (ADP 007+041+051 + 052) XI PRE-TAX PROFIT OR LOSS (ADP 053-054) 1 Pre-tax profit (ADP 053-054) 2 Pre-tax loss (ADP 054-053) XII INCOME TAX XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) 7 Other financial expenses V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF PARTICIPATING INTERESTS VI SHARE IN PROFIT FROM JOINT VENTURES VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST VIII SHARE IN LOSS OF JOINT VENTURES IX TOTAL INCOME (ADP 001+030+049 +050) XV INCOME TAX OF DISCONTINUED OPERATIONS 1 Discontinued operations profit for the period (ADP 062-065) 2 Discontinued operations loss for the period (ADP 065-062) TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) XVI PRE-TAX PROFIT OR LOSS (ADP 055+062) 1 Pre-tax profit (ADP 068) 1 Profit for the period (ADP 055-059) 2 Loss for the period (ADP 059-055) DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS (ADP 063-064) 1 Pre-tax profit from discontinued operations 2 Pre-tax loss on discontinued operations 2 Pre-tax loss (ADP 068) XVII INCOME TAX (ADP 058+065) XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) 1 Profit for the period (ADP 068-071) 2 Loss for the period (ADP 071-068)
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075 -8.026.551,00 2.371.758,00 -8.068.144,78 0,00 076 -8.026.551,00 2.371.758,00 -8.068.144,78 0,00 077 0,00 0,00 0,00 0,00 078 -8.026.551,00 2.371.758,00 -8.068.144,78 3.225.519,83 079 -182.779,00 -154.295,00 -199.981,65 -359.887,53 080 0,00 0,00 0,00 0,00 081 0,00 0,00 0,00 0,00 082 0,00 0,00 0,00 0,00 083 0,00 0,00 0,00 0,00 084 0,00 0,00 0,00 0,00 085 0,00 0,00 0,00 0,00 086 0,00 0,00 0,00 0,00 087 -182.779,00 -154.295,00 -199.981,65 -359.887,53 088 -120.776,00 -54.665,00 -225.696,37 -226.364,68 089 0,00 0,00 0,00 0,00 090 0,00 0,00 0,00 0,00 091 0,00 0,00 0,00 0,00 092 -62.003,00 -99.630,00 25.714,72 -133.522,85 093 0,00 0,00 0,00 0,00 094 0,00 0,00 0,00 0,00 095 0,00 0,00 0,00 0,00 096 0,00 0,00 0,00 0,00 097 0,00 0,00 0,00 0,00 098 -182.779,00 -154.295,00 -199.981,65 -359.887,53 099 -8.209.330,00 2.217.463,00 -8.268.126,43 2.865.632,30 100 -8.209.330,00 2.217.463,00 -8.268.126,43 2.865.632,30 101 -8.209.330,00 2.217.463,00 -8.268.126,43 2.865.632,30 102 0,00 0,00 0,00 0,00 XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) 1 Attributable to owners of the parent 2 Attributable to minority (non-controlling) interest STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) I PROFIT OR LOSS FOR THE PERIOD II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (ADP 80 + 87) APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) VII COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 1 Attributable to owners of the parent 2 Attributable to minority (non-controlling) interest III Items that will not be reclassified to profit or loss (ADP 081 to 085) 1 Exchange rate differences from translation of foreign operations 2 Profit or loss arising from subsequent measurement of equity securities at fair value through other comprehensive income 3 Changes in the fair value of the financial liability at fair value through statement of profit or loss that is attributable to changes in the credit risk of that liability 4 Actuarial gains/losses on the defined benefit obligation 5 Other items that will not be reclassified 6 Income tax relating to items that will not be reclassified 7 Changes in fair value of the time value of an option 8 Changes in fair value of the forward elements of forward contracts V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087 - 086 - 097) VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) 9 Other items that may be reclassified to profit or loss 10 Income tax relating to items that may be reclassified to profit or loss 1 Changes in revaluation reserves of fixed tangible and intangible assets 3 Profit or loss arising from subsequent measurement of debt securities at fair value through other comprehensive income 4 Profit or loss arising from effective cash flow hedging 5 Profit or loss arising from effective hedge of a net investment in a foreign operation 6 Share in other comprehensive income/loss of companies linked by virtue of participating interests IV Items that may be reclassified to profit or loss (ADP 088 to 095) 2 Exchange rate differences from translation into the presentation currency
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ADP code Same period of the previous year Current period 2 3 4 001 -7.807.743,00 -7.838.201,04 002 12.307.137,00 11.336.910,04 003 10.062.293,00 9.754.161,89 004 54.031,00 91.542,88 005 0,00 0,00 006 -549.497,00 -392.862,22 007 2.471.584,00 2.301.670,54 008 0,00 0,00 009 -426.601,00 -1.445.163,11 010 695.327,00 1.027.560,06 011 4.499.394,00 3.498.709,00 012 6.692.539,00 8.912.315,72 013 13.716.189,00 16.733.791,02 014 -6.406.049,00 -7.371.237,41 015 -617.601,00 -450.237,89 016 0,00 0,00 017 11.191.933,00 12.411.024,72 018 -2.483.645,00 -2.304.427,29 019 -556.393,00 -451.783,77 020 8.151.895,00 9.654.813,66 021 0,00 0,00 022 0,00 0,00 023 696.321,00 131.807,22 024 0,00 0,00 025 327.655,00 0,00 026 1.880.483,00 2.147.217,42 027 2.904.459,00 2.279.024,64 028 -11.010.722,00 -4.726.727,27 029 0,00 0,00 030 0,00 -763.410,14 031 0,00 0,00 032 0,00 0,00 033 -11.010.722,00 -5.490.137,41 034 -8.106.263,00 -3.211.112,77 035 0,00 0,00 036 0,00 0,00 037 3.000.000,00 0,00 038 96.600,00 22.759,00 039 3.096.600,00 22.759,00 040 -11.653.457,00 -6.978.553,79 041 -5.485.945,00 -6.214.281,25 042 -1.927.968,00 -833.371,00 043 -1.158.899,00 -471.250,60 044 0,00 0,00 045 -20.226.269,00 -14.497.456,64 046 -17.129.669,00 -14.474.697,64 047 -11.868,00 77.820,18 048 -17.095.905,00 -7.953.176,57 049 29.876.119,00 23.952.402,00 050 12.780.214,00 15.999.225,43 STATEMENT OF CASH FLOWS - indirect method for the period 01.01.2026. to 30.06.2026. 4 Interest paid Submitter: Arena Hospitality Group d.d. a) Increase or decrease in short-term liabilities b) Increase or decrease in short-term receivables in EUR c) Increase or decrease in inventories h) Other adjustments for non-cash transactions and unrealised gains and losses I Cash flow increase or decrease before changes in working capital (ADP 001+002) 3 Changes in the working capital (ADP 013 to 016) Item 1 d) Interest and dividend income e) Interest expenses f) Provisions g) Exchange rate differences (unrealised) c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets Cash flow from operating activities 1 Pre-tax profit 2 Adjustments (ADP 003 to 010): a) Depreciation b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets Cash flow from investment activities d) Other increase or decrease in working capital II Cash from operations (ADP 011+012) 2 Cash payments for the acquisition of financial instruments V Total cash receipts from financing activities (ADP 035 to 038) 4 Acquisition of a subsidiary, net of cash acquired 5 Other cash payments from investment activities III Total cash receipts from investment activities (ADP 021 to 026) 1 Cash payments for the purchase of fixed tangible and intangible assets 3 Cash payments for loans and deposits for the period 5 Income tax paid A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (ADP 048+049) 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments 2 Cash payments for dividends 1 Cash receipts from sales of fixed tangible and intangible assets 2 Cash receipts from sales of financial instruments 3 Interest received 4 Dividends received 5 Cash receipts from repayment of loans and deposits 6 Other cash receipts from investment activities C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039+045) 1 Unrealised exchange rate differences in respect of cash and cash equivalents D) NET INCREASE OR DECREASE IN CASH FLOW (ADP 020+034+046+047) E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE 3 Cash payments for finance lease 4 Cash payments for the redemption of own shares and decrease in initial (subscribed) capital 5 Other cash payments from financing activities VI Total cash payments from financing activities (ADP 040 to 044) IV Total cash payments from investment activities (ADP 028 to 032) B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027+033) Cash flow from financing activities 1 Cash receipts from the increase in initial (subscribed) capital 2 Cash receipts from the issue of equity financial instruments and debt financial instruments 3 Cash receipts from credit principals, loans and other borrowings 4 Other cash receipts from financing activities
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1.1.2026 to 30.6.2026 in EUR Initial (subscribed) capital Capital reserves Legal reserves Reserves for treasury shares Treasury shares and holdings (deductible item) Statutory reserves Other reserves Revaluation reserves Financial assets at fair value through other comprehensive income (available for sale) Cash flow hedge - effective portion Hedge of a net investment in a foreign operation - effective portion Other fair value reserves Exchange rate differences from translation of foreign operations Exchange rate differences from translation into the presentation currency Retained profit / loss brought forward Profit/loss for the business year Total attributable to owners of the parent 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 (3 to 6 - 7 + 8 to 18) 20 21 (19+20) 01 13.613.965,00 151.549.736,00 680.698,00 4.585.019,00 4. 585.019,00 0,00 38.888.069,00 0,00 0,00 0,00 -36.913,00 0, 00 516.873,00 0,00 2.531.826,00 5.945.404,00 213.689.658,00 0,00 213.689.658,00 02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 03 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 04 13.613.965,00 151.549.736,00 680.698,00 4.585.019,00 4. 585.019,00 0,00 38.888.069,00 0,00 0,00 0,00 -36.913,00 0, 00 516.873,00 0,00 2.531.826,00 5.945.404,00 213.689.658 ,00 0,00 213.689.658,00 05 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 15.656.929,00 15.656.929,00 0,00 15.656.929,00 06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -23 7.617,00 0,00 0,00 0,00 -237.617,00 0,00 -237.617,00 07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 09 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 10 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 50.495,00 0, 00 0,00 0,00 0,00 0,00 50.495,00 0,00 50.495,00 11 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 14 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 16 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 17 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 18 0,00 0,00 0,00 1.873.066,00 1.873.066,00 0,00 -1.873.066, 00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -1.873.066,00 0,00 -1.873.066,00 19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 20 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 -5.485.945,00 0,00 -5.485.945,00 0,00 -5.485.945,00 21 0,00 -227.593,00 0,00 -740.593,00 -740.593,00 0,00 740.59 3,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 513.000,00 0,00 513.000,00 22 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 5.945.404,00 -5.945.404,00 0,00 0,00 0,00 23 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 24 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 37.755.596,00 0,00 0,00 0,00 13.582,00 0,0 0 279.256,00 0,00 2.991.285,00 15.656.929,00 222.313.454 ,00 0,00 222.313.454,00 25 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 50.495,00 0, 00 -237.617,00 0,00 0,00 0,00 -187.122,00 0,00 -187.122,00 26 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 50.495,00 0, 00 -237.617,00 0,00 0,00 15.656.929,00 15.469.807,00 0,00 15.469.807,00 27 0,00 -227.593,00 0,00 1.132.473,00 1.132.473,00 0,00 -1.1 32.473,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 459.459,00 -5.9 45.404,00 -6.846.011,00 0,00 -6.846.011,00 28 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 37.755.596,00 0,00 0,00 0,00 13.582,00 0,0 0 279.256,00 0,00 2.991.285,00 15.656.929,00 222.313.454,00 0,00 222.313.454,00 29 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 30 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 31 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 37.755.596,00 0,00 0,00 0,00 13.582,00 0,0 0 279.256,00 0,00 2.991.285,00 15.656.929,00 222.313.454 ,00 0,00 222.313.454,00 32 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 -8.068.144,78 -8.068.144,78 0,00 -8.068.144,78 33 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -22 5.696,37 0,00 0,00 0,00 -225.696,37 0,00 -225.696,37 34 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 35 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 36 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 37 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 25.714,72 0, 00 0,00 0,00 0,00 0,00 25.714,72 0,00 25.714,72 38 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 39 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 40 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 41 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 42 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 44 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 45 0,00 0,00 0,00 471.250,60 471.250,60 0,00 -471.250,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -471.250,60 0,00 -471.250,60 46 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 -6.214.281,25 0,00 -6.214.281,25 0,00 -6.214.281,25 48 0,00 -97.581,21 0,00 -754.461,21 -754.461,21 0,00 754.461 ,21 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 656.880,00 0,00 656.880,00 49 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 15.656.929,00 -15.656.929,00 0,00 0,00 0,00 50 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 51 13.613.965,00 151.224.561,79 680.698,00 5.434.281,39 5. 434.281,39 0,00 38.038.806,61 0,00 0,00 0,00 39.296,72 0,0 0 53.559,63 0,00 12.433.932,75 -8.068.144,78 208.016.675 ,72 0,00 208.016.675,72 52 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 25.714,72 0, 00 -225.696,37 0,00 0,00 0,00 -199.981,65 0,00 -199.981,65 53 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 25.714,72 0, 00 -225.696,37 0,00 0,00 -8.068.144,78 -8.268.126,43 0,00 -8.268.126,43 54 0,00 -97.581,21 0,00 -283.210,61 -283.210,61 0,00 283.210 ,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 9.442.647,75 -15.656. 929,00 -6.028.651,85 0,00 -6.028.651,85 STATEMENT OF CHANGES IN EQUITY for the period from 3 Correction of errors 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) 2 Changes in accounting policies Item ADP code Attributable to owners of the parent 5 Profit/loss of the period 6 Exchange rate differences from translation of for eign operations 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit 7 Changes in revaluation reserves of fixed tangible and intangible assets 8 Profit or loss arising from subsequent measuremen t of financial assets at fair value through other comprehensive income (available for s ale) 9 Profit or loss arising from effective cash flow h edge 10 Profit or loss arising from effective hedge of a net investment in a foreign operation Minority (non- controlling) interest Total capital and reserves 1 Previous period 1 Balance on the first day of the previous business year 24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) 11 Share in other comprehensive income/loss of comp anies linked by virtue of participating interests 12 Actuarial gains/losses on the defined benefit ob ligation 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equit y 15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestm ent of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure 18 Redemption of treasury shares/holdings 20 Payment of share in profit/dividend 21 Other distributions and payments to members/shar eholders 22 Transfer to reserves according to the annual sch edule 23 Increase in reserves arising from the pre-bankru ptcy settlement procedure 19 Payments from members/shareholders 7 Changes in revaluation reserves of fixed tangible and intangible assets APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) Current period 1 Balance on the first day of the current business year 2 Changes in accounting policies 3 Correction of errors 4 Balance on the first day of the current business year (restated) (ADP 28 to 30) 5 Profit/loss of the period 6 Exchange rate differences from translation of for eign operations 20 Payment of share in profit/dividend 8 Profit or loss arising from subsequent measuremen t of financial assets at fair value through other comprehensive income (available for s ale) 9 Profit or loss arising from effective cash flow h edge 10 Profit or loss arising from effective hedge of a net investment in a foreign operation 11 Share in other comprehensive income/loss of comp anies linked by virtue of participating interests 12 Actuarial gains/losses on the defined benefit ob ligation 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equit y 15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestm ent of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 3252) III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 42 to 50) 21 Other distributions and payments to members/shar eholders 22 Carryforward per annual plan 23 Increase in reserves arising from the pre-bankru ptcy settlement procedure 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41)
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NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods) Name of the issuer: Arena Hospitality Group d.d. Personal identification number (OIB): 47625429199 Reporting period: 01.01.2026. to 30.06.2026. Notes to financial statements for quarterly periods include: a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting) b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting) d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting) e) other comments prescribed by IAS 34 - Interim financial reporting f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking’s name, registered office (address), legal form, country of establishment, entity’s registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration - see General data 2. adopted accounting policies (only an indication of whether there has been a change from the previous period) - no changes 3. the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately - no change from the data published in the Annual Report for 2025 published in Notes 12 and 13 4. the amount and nature of individual items of income or expenditure which are of exceptional size or incidence - see explanations in the text where the business results in the period are commented 5. amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security - no change from the data published in the Annual Report for 2025 published in Notes 12 and 13 6. average number of employees during the financial year - 1180 employees 7. where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries - N/D 8. where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year - N/D 9. the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking - data on entrepreneurs in which the Company holds a participating share in the capital are published in the Annual Report for 2025 on page 272. The results of operations of these companies are included in the consolidated report of the Company in accordance with the applied reporting framework. 10. the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital - N/D 11. the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer - N/D 12. the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability - N/D 13. the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member - The largest group of entrepreneus is Park Plaza Hotel Europe. In accordance with the legal framework, the company does not publish quarterly reports, but only semi-annual and annual ones, which can be found at https://www.pphe.com/investors 14. the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13 - same as point 13 15. the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available - N/D 16. the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking - N/D 17. the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet - N/D
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to Year: 2026 Quarter: 2 LEI: Institution code: 1265 KN KN KD RN RN RD MB: Yes No Audit firm: (name of the audit firm) Certified auditor: (name and surname) E-mail address: ncale@arenahospitalitygroup.com Contact person: Neven Čale (only name and surname of the contact person) Telephone: 052/223-811 Bookkeeping firm: No (Yes/No) (name of the bookkeeping firm) Names of subsidiaries (according to IFRS): Registered off ice: Consolidated report: (KN-not consolidated/KD-co nsolidated) Audited: (RN-not audited/RD-audited) Number of employees (end of the reporting E-mail address: uprava@arenahospitalitygroup.com Web address: www.arenahospitalitygroup.com Street and house number: Smareglina ulica 3 Postcode and town: 52100 Pula 1665 Name of the issuer: Arena Hospitality Group d.d. Personal identification number (OIB): 47625429199 74780000Z0PH7TFW3I85 Quarterly financial statements Registration number (MB): 03203263 Issuer’s home Member State code: HR Annex 1 ISSUER’S GENERAL DATA Reporting period: 1.1.2026 30.6.2026 Entity’s registration number (MBS): 040022901
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ADP code Last day of the preceding business year At the reporting date of the current period 2 3 4 001 0,00 0,00 002 364.314.738,00 360.885.885,44 003 705.029,00 500.130,96 004 0,00 0,00 005 705.029,00 500.130,96 006 0,00 0,00 007 0,00 0,00 008 0,00 0,00 009 0,00 0,00 010 228.689.934,00 226.670.480,44 011 33.719.417,00 33.768.319,75 012 170.490.748,00 168.348.400,70 013 15.170.226,00 15.232.049,93 014 552.046,00 512.555,01 015 0,00 0,00 016 754.309,00 613.021,81 017 7.134.876,00 7.076.397,87 018 868.312,00 1.119.735,37 019 0,00 0,00 020 129.743.277,00 128.538.776,03 021 69.570.748,00 69.570.748,38 022 0,00 0,00 023 55.927.111,00 55.927.111,46 024 0,00 0,00 025 0,00 0,00 026 0,00 0,00 027 0,00 0,00 028 4.245.418,00 3.040.916,19 029 0,00 0,00 030 0,00 0,00 031 0,00 0,00 032 0,00 0,00 033 0,00 0,00 034 0,00 0,00 035 0,00 0,00 036 5.176.498,00 5.176.498,01 037 27.488.479,00 28.647.237,45 038 789.328,00 1.140.091,95 039 756.240,00 1.105.161,04 040 0,00 0,00 041 0,00 0,00 042 33.088,00 34.930,91 043 0,00 0,00 044 0,00 0,00 045 0,00 0,00 046 6.274.116,00 15.481.029,11 047 4.251.636,00 7.037.378,73 048 0,00 408,00 049 1.169.729,00 7.782.330,66 4 Other receivables V DEFERRED TAX ASSETS 3 Finished goods 4 Merchandise BALANCE SHEET balance as at 30.06.2026 in EUR 8 Other tangible assets 9 Investment property III FIXED FINANCIAL ASSETS (ADP 021 to 030) 5 Investment in other securities of companies linked by virtue of participating interests 6 Loans, deposits etc. to companies linked by virtue of participating interests 2 Concessions, patents, licences, trademarks, s oftware and other rights 3 Goodwill 4 Advances for the purchase of intangible asset s 5 Intangible assets in preparation 5 Biological assets 6 Advances for the purchase of tangible assets 7 Tangible assets in preparation Submitter: Arena Hospitality Group d.d. 6 Other intangible assets II TANGIBLE ASSETS (ADP 011 to 019) 1 Item A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID B) FIXED ASSETS (ADP 003+010+020+031+036) I INTANGIBLE ASSETS (ADP 004 to 009) 1 Research and development C) CURRENT ASSETS (ADP 038+046+053+063) I INVENTORIES (ADP 039 to 045) 1 Raw materials and consumables 6 Fixed assets held for sale 7 Biological assets 7 Investments in securities 8 Loans, deposits, etc. given 9 Other investments accounted for using the eq uity method 10 Other fixed financial assets 5 Advances for inventories 2 Production in progress IV RECEIVABLES (ADP 032 to 035) 1 Receivables from undertakings within the group 1 Investments in holdings (shares) of undertak ings within the group 2 Investments in other securities of undertaki ngs within the group 3 Loans, deposits, etc. to undertakings within the group 4Investments in holdings (shares) of companies linked by virtue of participating interests 1 Land 2 Buildings 3 Plant and equipment 4 Tools, working inventory and transportation a ssets 2 Receivables from companies linked by virtue of participating interests 3 Customer receivables II RECEIVABLES (ADP 047 to 052) 1 Receivables from undertakings within the group 2 Receivables from companies linked by virtue o f participating interests 3 Customer receivables
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050 3.074,00 1.279,35 051 599.236,00 151.927,60 052 250.441,00 507.704,77 053 1.749.162,00 1.749.161,91 054 0,00 0,00 055 0,00 0,00 056 0,00 0,00 057 0,00 0,00 058 0,00 0,00 059 0,00 0,00 060 5.309,00 5.308,91 061 1.743.853,00 1.743.853,00 062 0,00 0,00 063 18.675.873,00 10.276.954,48 064 0,00 0,00 065 391.803.217,00 389.533.122,89 066 0,00 0,00 067 279.213.962,00 265.210.437,91 068 13.613.965,00 13.613.965,00 069 151.322.143,00 151.224.561,79 070 70.308.870,00 70.592.080,61 071 680.698,00 680.698,00 072 5.717.492,00 5.434.281,39 073 -5.717.492,00 -5.434.281,39 074 0,00 0,00 075 69.628.172,00 69.911.382,61 076 0,00 0,00 077 0,00 0,00 078 0,00 0,00 079 0,00 0,00 080 0,00 0,00 081 0,00 0,00 082 0,00 0,00 083 0,00 0,00 084 32.112.361,00 37.754.702,75 085 32.112.361,00 37.754.702,75 086 0,00 0,00 087 11.856.623,00 -7.974.872,24 088 11.856.623,00 0,00 089 0,00 7.974.872,24 090 0,00 0,00 091 7.825.066,00 7.825.066,22 092 1.805.057,00 1.805.057,45 093 0,00 0,00 094 0,00 0,00 095 0,00 0,00 096 0,00 0,00 097 6.020.009,00 6.020.008,77 098 80.707.013,00 75.642.100,54 099 0,00 0,00 100 0,00 0,00 101 0,00 0,00 102 0,00 0,00 103 0,00 0,00 2 Reserves for treasury shares 3 Treasury shares and holdings (deductible ite m) IV CASH AT BANK AND IN HAND D ) PREPAID EXPENSES AND ACCRUED INCOME 4 Statutory reserves 5 Other reserves IV REVALUATION RESERVES V FAIR VALUE RESERVES AND OTHER (ADP 078 to 083) III RESERVES FROM PROFIT (ADP 071+072-073+074+075) 1 Legal reserves E) TOTAL ASSETS (ADP 001+002+037+064) OFF-BALANCE SHEET ITEMS LIABILITIES 6 Other provisions C) LONG-TERM LIABILITIES (ADP 099 to 109) VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 088-089) 1 Profit for the business year VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 085 - 086) 1 Retained profit 4 Investments in holdings (shares) of companie s linked by virtue of participating interests 5 Investment in other securities of companies linked by virtue of participating interests 6 Loans, deposits etc. to companies linked by virtue of participating interests 4 Other fair value reserves 5 Exchange rate differences from translation o f foreign operations (consolidation) 6 Exchange rate differences from translation into the presentation currency 2 Loss for the business year VIII MINORITY (NON-CONTROLLING) INTEREST 2 Provisions for tax liabilities 3 Provisions for ongoing legal cases 4 Provisions for renewal of natural resources 5 Provisions for warranty obligations 1 Liabilities to undertakings within the group 2 Liabilities for loans, deposits, etc. of undertakings within the group 3 Liabilities to companies linked by virtue of participating interests 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests 5 Liabilities for loans, deposits etc. B) PROVISIONS (ADP 092 to 097) 1 Provisions for pensions, termination benefit s and similar obligations 2 Loss brought forward 3 Hedge of a net investment in a foreign opera tion - effective portion A) CAPITAL AND RESERVES (ADP 068 to I INITIAL (SUBSCRIBED) CAPITAL II CAPITAL RESERVES 7 Investments in securities 8 Loans, deposits, etc. given 9 Other financial assets III CURRENT FINANCIAL ASSETS (ADP 054 to 062) 1 Investments in holdings (shares) of undertak ings within the group 2 Investments in other securities of undertaki ngs within the group 3 Loans, deposits, etc. to undertakings within the group 1 Financial assets at fair value through other comprehensive income (i.e. available for sale) 2 Cash flow hedge - effective portion 4 Receivables from employees and members of the undertaking 5 Receivables from government and other institu tions 6 Other receivables
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104 80.707.013,00 75.642.100,54 105 0,00 0,00 106 0,00 0,00 107 0,00 0,00 108 0,00 0,00 109 0,00 0,00 110 24.057.176,00 40.855.518,22 111 1.321.946,00 1.639.173,15 112 0,00 0,00 113 0,00 0,00 114 0,00 0,00 115 0,00 0,00 116 10.810.359,00 10.777.191,75 117 1.302.836,00 11.823.941,91 118 1.360.458,00 4.152.500,58 119 0,00 0,00 120 3.066.637,00 3.355.296,46 121 707.161,00 2.046.273,73 122 0,00 0,00 123 0,00 0,00 124 5.487.779,00 7.061.140,64 125 0,00 0,00 126 391.803.217,00 389.533.122,89 127 0,00 0,00 14 Other short-term liabilities E) ACCRUALS AND DEFERRED INCOME F) TOTAL – LIABILITIES (ADP 067+091+098+110+125) G) OFF-BALANCE SHEET ITEMS 7 Liabilities for advance payments 8 Liabilities to suppliers 9 Liabilities for securities 6 Liabilities to banks and other financial institutions 11 Taxes, contributions and similar liabilities 12 Liabilities arising from the share in the res ult 13 Liabilities arising from fixed assets held for sale 8 Liabilities to suppliers 9 Liabilities for securities 10 Other long-term liabilities 11 Deferred tax liability D) SHORT-TERM LIABILITIES (ADP 111 to 124) 1 Liabilities to undertakings within the group 10 Liabilities to employees 2 Liabilities for loans, deposits, etc. of undertakings within the group 3 Liabilities to companies linked by virtue of participating interests 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests 5 Liabilities for loans, deposits etc. 6 Liabilities to banks and other financial institutions 7 Liabilities for advance payments
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Cumulative Quarter Cumulative Quarter 2 3 4 5 6 001 30.920.041,00 26.277.675,00 30.820.996,03 26.629.909,7 1 002 876.601,00 422.522,00 840.497,12 381.001,95 003 29.626.158,00 25.790.079,00 29.879.479,27 26.196.876,4 6 004 0,00 0,00 0,00 0,00 005 0,00 0,00 0,00 0,00 006 417.282,00 65.074,00 101.019,64 52.031,30 007 37.258.349,00 23.630.958,00 38.557.738,49 24.469.649,9 4 008 0,00 0,00 0,00 0,00 009 14.302.367,00 10.395.081,00 14.049.828,32 10.137.537,9 0 010 6.847.081,00 4.932.373,00 7.024.157,62 5.099.347,96 011 14.048,00 11.520,00 11.127,02 9.456,19 012 7.441.238,00 5.451.188,00 7.014.543,68 5.028.733,75 013 13.280.677,00 7.917.016,00 13.942.247,42 8.453.776,57 014 8.853.622,00 5.247.191,00 9.331.274,35 5.549.758,52 015 2.911.258,00 1.711.552,00 2.971.907,30 1.873.934,30 016 1.515.797,00 958.273,00 1.639.065,77 1.030.083,75 017 6.277.670,00 3.170.387,00 6.789.866,85 3.379.207,29 018 0,00 0,00 0,00 0,00 019 0,00 0,00 106.270,35 106.270,35 020 0,00 0,00 0,00 0,00 021 0,00 0,00 106.270,35 106.270,35 022 0,00 0,00 0,00 0,00 023 0,00 0,00 0,00 0,00 024 0,00 0,00 0,00 0,00 025 0,00 0,00 0,00 0,00 026 0,00 0,00 0,00 0,00 027 0,00 0,00 0,00 0,00 028 0,00 0,00 0,00 0,00 029 3.397.635,00 2.148.474,00 3.669.525,55 2.392.857,83 030 1.511.680,00 697.537,00 976.781,53 484.827,57 031 0,00 0,00 0,00 0,00 032 0,00 0,00 0,00 0,00 033 0,00 0,00 0,00 0,00 034 1.253.962,00 630.445,00 863.668,29 434.219,95 035 0,00 0,00 0,00 0,00 036 0,00 0,00 0,00 0,00 037 257.709,00 67.083,00 112.339,31 49.833,69 038 9,00 9,00 773,93 773,93 039 0,00 0,00 0,00 0,00 040 0,00 0,00 0,00 0,00 041 1.231.958,00 616.914,00 1.214.911,31 637.691,90 042 0,00 0,00 0,00 0,00 043 0,00 0,00 0,00 0,00 044 1.175.714,00 588.268,00 1.102.796,89 550.593,69 045 0,00 0,00 2.416,20 1.425,87 046 0,00 0,00 0,00 0,00 047 0,00 0,00 61.589,86 61.589,86 048 56.244,00 28.646,00 48.108,36 24.082,48 049 0,00 0,00 0,00 0,00 050 0,00 0,00 0,00 0,00 051 0,00 0,00 0,00 0,00 052 0,00 0,00 0,00 0,00 053 32.431.721,00 26.975.212,00 31.797.777,56 27.114.737,2 8 054 38.490.307,00 24.247.872,00 39.772.649,80 25.107.341,8 4 055 -6.058.586,00 2.727.340,00 -7.974.872,24 2.007.395,44 056 0,00 2.727.340,00 0,00 2.007.395,44 057 -6.058.586,00 0,00 -7.974.872,24 0,00 058 0,00 0,00 0,00 0,00 059 -6.058.586,00 2.727.340,00 -7.974.872,24 2.007.395,44 060 0,00 2.727.340,00 0,00 2.007.395,44 061 -6.058.586,00 0,00 -7.974.872,24 0,00 062 0,00 0,00 0,00 0,00 063 0,00 0,00 0,00 0,00 064 0,00 0,00 0,00 0,00 065 0,00 0,00 0,00 0,00 066 0,00 0,00 0,00 0,00 067 0,00 0,00 0,00 0,00 068 0,00 0,00 0,00 0,00 069 0,00 0,00 0,00 0,00 070 0,00 0,00 0,00 0,00 071 0,00 0,00 0,00 0,00 072 0,00 0,00 0,00 0,00 073 0,00 0,00 0,00 0,00 074 0,00 0,00 0,00 0,00 2 Pre-tax loss (ADP 068) XVII INCOME TAX (ADP 058+065) XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) 1 Profit for the period (ADP 068-071) 2 Loss for the period (ADP 071-068) XV INCOME TAX OF DISCONTINUED OPERATIONS 1 Discontinued operations profit for the period (ADP 062-065) 2 Discontinued operations loss for the period (ADP 065-062) TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) XVI PRE-TAX PROFIT OR LOSS (ADP 055+062) 1 Pre-tax profit (ADP 068) 1 Profit for the period (ADP 055-059) 2 Loss for the period (ADP 059-055) DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS (ADP 063-064) 1 Pre-tax profit from discontinued operations 2 Pre-tax loss on discontinued operations X TOTAL EXPENDITURE (ADP 007+041+051 + 052) XI PRE-TAX PROFIT OR LOSS (ADP 053-054) 1 Pre-tax profit (ADP 053-054) 2 Pre-tax loss (ADP 054-053) XII INCOME TAX XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) 7 Other financial expenses V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF PARTICIPATING INTERESTS VI SHARE IN PROFIT FROM JOINT VENTURES VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST VIII SHARE IN LOSS OF JOINT VENTURES IX TOTAL INCOME (ADP 001+030+049 +050) 1 Interest expenses and similar expenses with undertakings within the group 2 Exchange rate differences and other expenses from operations with 3 Interest expenses and similar expenses 4 Exchange rate differences and other expenses 5 Unrealised losses (expenses) from financial assets 6 Value adjustments of financial assets (net) 6 Income from other long-term financial investments and loans 7 Other interest income 8 Exchange rate differences and other financial income 9 Unrealised gains (income) from financial assets 10 Other financial income IV FINANCIAL EXPENSES (ADP 042 to 048) III FINANCIAL INCOME (ADP 031 to 040) 1 Income from investments in holdings (shares) of undertakings within 2 Income from investments in holdings (shares) of companies linked by virtue of participating interests 3 Income from other long-term financial investment and loans granted to undertakings within the group 4 Other interest income from operations with undertakings within the group 5 Exchange rate differences and other financial income from operations with undertakings within the group b) Provisions for tax liabilities c) Provisions for ongoing legal cases d) Provisions for renewal of natural resources e) Provisions for warranty obligations f) Other provisions 8 Other operating expenses 5 Other costs 6 Value adjustments (ADP 020+021) a) fixed assets other than financial assets b) current assets other than financial assets 7 Provisions (ADP 023 to 028) a) Provisions for pensions, termination benefits and similar c) Other external costs 3 Staff costs (ADP 014 to 016) a) Net salaries and wages b) Tax and contributions from salary costs c) Contributions on salaries 4 Depreciation II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) 1 Changes in inventories of work in progress and finished goods 2 Material costs (ADP 010 to 012) a) Costs of raw materials and consumables b) Costs of goods sold 1 I OPERATING INCOME (ADP 002 to 006) 1 Income from sales with undertakings within the group 2 Income from sales 3 Income from the use of own products, goods and services 4 Other operating income with undertakings within the group STATEMENT OF PROFIT OR LOSS for the period 01.01.2026 to 30.06.2026 in EUR Submitter: Arena Hospitality Group d.d. Item ADP code Same period of the previous year Current period 5 Other operating income (outside the group)
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075 0,00 0,00 0,00 0,00 076 0,00 0,00 0,00 0,00 077 0,00 0,00 0,00 0,00 078 -6.058.586,00 2.727.340,00 -7.974.872,24 2.007.395,44 079 0,00 0,00 0,00 0,00 080 0,00 0,00 0,00 0,00 081 0,00 0,00 0,00 0,00 082 0,00 0,00 0,00 0,00 083 0,00 0,00 0,00 0,00 084 0,00 0,00 0,00 0,00 085 0,00 0,00 0,00 0,00 086 0,00 0,00 0,00 0,00 087 0,00 0,00 0,00 0,00 088 0,00 0,00 0,00 0,00 089 0,00 0,00 0,00 0,00 090 0,00 0,00 0,00 0,00 091 0,00 0,00 0,00 0,00 092 0,00 0,00 0,00 0,00 093 0,00 0,00 0,00 0,00 094 0,00 0,00 0,00 0,00 095 0,00 0,00 0,00 0,00 096 0,00 0,00 0,00 0,00 097 0,00 0,00 0,00 0,00 098 0,00 0,00 0,00 0,00 099 -6.058.586,00 2.727.340,00 -7.974.872,24 2.007.395,44 100 0,00 0,00 0,00 0,00 101 0,00 0,00 0,00 0,00 102 0,00 0,00 0,00 0,00 VII COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 1 Attributable to owners of the parent 2 Attributable to minority (non-controlling) interest III Items that will not be reclassified to profit or loss (ADP 081 to 085) 1 Exchange rate differences from translation of foreign operations 2 Profit or loss arising from subsequent measurement of equity securities at fair value through other comprehensive income 3 Changes in the fair value of the financial liability at fair value through statement of profit or loss that is attributable to changes in the credit risk of that liability 4 Actuarial gains/losses on the defined benefit obligation 5 Other items that will not be reclassified 6 Income tax relating to items that will not be reclassified 7 Changes in fair value of the time value of an option 8 Changes in fair value of the forward elements of forward contracts V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087 - 086 - 097) VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) 9 Other items that may be reclassified to profit or loss 10 Income tax relating to items that may be reclassified to profit or loss 1 Changes in revaluation reserves of fixed tangible and intangible assets 3 Profit or loss arising from subsequent measurement of debt securities at fair value through other comprehensive income 4 Profit or loss arising from effective cash flow hedging 5 Profit or loss arising from effective hedge of a net investment in a foreign operation 6 Share in other comprehensive income/loss of companies linked by virtue of participating interests IV Items that may be reclassified to profit or loss (ADP 088 to 095) 2 Exchange rate differences from translation into the presentation currency XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) 1 Attributable to owners of the parent 2 Attributable to minority (non-controlling) interest STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) I PROFIT OR LOSS FOR THE PERIOD II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (ADP 80 + 87) APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements)
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ADP code Same period of the previous year Current period 2 3 4 001 -6.058.586,00 -7.974.872,24 002 6.564.183,00 7.747.617,63 003 6.277.670,00 6.789.866,85 004 53.225,00 62.741,00 005 0,00 0,00 006 -1.511.671,00 -976.007,60 007 1.231.959,00 1.214.137,38 008 0,00 0,00 009 0,00 0,00 010 513.000,00 656.880,00 011 505.597,00 -227.254,61 012 4.788.314,00 7.709.043,83 013 13.820.009,00 16.938.703,70 014 -8.143.900,00 -8.627.473,24 015 -887.795,00 -602.186,63 016 0,00 0,00 017 5.293.911,00 7.481.789,22 018 -1.264.513,00 -1.232.982,84 019 0,00 0,00 020 4.029.398,00 6.248.806,38 021 0,00 0,00 022 0,00 0,00 023 748.187,00 314.493,04 024 0,00 0,00 025 0,00 0,00 026 2.031.182,00 1.742.911,83 027 2.779.369,00 2.057.404,87 028 -10.432.196,00 -4.401.952,27 029 0,00 0,00 030 0,00 -538.410,14 031 0,00 0,00 032 0,00 0,00 033 -10.432.196,00 -4.940.362,41 034 -7.652.827,00 -2.882.957,54 035 0,00 0,00 036 0,00 0,00 037 3.000.000,00 0,00 038 96.600,00 22.759,17 039 3.096.600,00 22.759,17 040 -9.275.282,00 -5.065.474,02 041 -5.485.945,00 -6.214.281,25 042 0,00 0,00 043 -1.158.899,00 -471.250,60 044 -23.287,00 -36.520,16 045 -15.943.413,00 -11.787.526,03 046 -12.846.813,00 -11.764.766,86 047 0,00 0,00 048 -16.470.242,00 -8.398.918,02 049 23.571.925,00 18.675.872,50 050 7.101.683,00 10.276.954,48 VI Total cash payments from financing activities (ADP 040 to 044) IV Total cash payments from investment activities (ADP 028 to 032) B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027+033) Cash flow from financing activities 1 Cash receipts from the increase in initial (subscribed) capital 2 Cash receipts from the issue of equity financial instruments and debt financial instruments 3 Cash receipts from credit principals, loans and other borrowings 4 Other cash receipts from financing activities F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (ADP 048+049) 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments 2 Cash payments for dividends 1 Cash receipts from sales of fixed tangible and intangible assets 2 Cash receipts from sales of financial instruments 3 Interest received 4 Dividends received 5 Cash receipts from repayment of loans and deposits 6 Other cash receipts from investment activities C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039+045) 1 Unrealised exchange rate differences in respect of cash and cash equivalents D) NET INCREASE OR DECREASE IN CASH FLOW (ADP 020+034+046+047) E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE 3 Cash payments for finance lease 4 Cash payments for the redemption of own shares and decrease in initial (subscribed) capital 5 Other cash payments from financing activities Cash flow from investment activities d) Other increase or decrease in working capital II Cash from operations (ADP 011+012) 2 Cash payments for the acquisition of financial instruments V Total cash receipts from financing activities (ADP 035 to 038) 4 Acquisition of a subsidiary, net of cash acquired 5 Other cash payments from investment activities III Total cash receipts from investment activities (ADP 021 to 026) 1 Cash payments for the purchase of fixed tangible and intangible assets 3 Cash payments for loans and deposits for the period 5 Income tax paid A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) g) Exchange rate differences (unrealised) c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets Cash flow from operating activities 1 Pre-tax profit 2 Adjustments (ADP 003 to 010): a) Depreciation b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets STATEMENT OF CASH FLOWS - indirect method for the period 01.01.2026 to 30.06.2026 4 Interest paid Submitter: Arena Hospitality Group d.d. a) Increase or decrease in short-term liabilities b) Increase or decrease in short-term receivables in EUR c) Increase or decrease in inventories h) Other adjustments for non-cash transactions and unrealised gains and losses I Cash flow increase or decrease before changes in working capital (ADP 001+002) 3 Changes in the working capital (ADP 013 to 016) Item 1 d) Interest and dividend income e) Interest expenses f) Provisions
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1.1.2026 to 30.6.2026 in EUR Initial (subscribed) capital Capital reserves Legal reserves Reserves for treasury shares Treasury shares and holdings (deductible item) Statutory reserves Other reserves Revaluation reserves Financial assets at fair value through other comprehensive income (available for sale) Cash flow hedge - effective portion Hedge of a net investment in a foreign operation - effective portion Other fair value reserves Exchange rate differences from translation of foreign operations Exchange rate differences from translation into the presentation currency Retained profit / loss brought forward Profit/loss for the business year Total attributable to owners of the parent 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 (3 to 6 - 7 + 8 to 18) 20 21 (19+20) 01 13.613.965,00 151.549.736,00 680.698,00 4.585.019,00 4. 585.019,00 0,00 70.760.645,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 28.904.757,00 8.693.549,00 274.203.350,00 0,00 274.203.350,00 02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 03 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 04 13.613.965,00 151.549.736,00 680.698,00 4.585.019,00 4. 585.019,00 0,00 70.760.645,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 28.904.757,00 8.693.549,00 274.203.350,00 0,00 274. 203.350,00 05 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 11.856.623,00 11.856.623,00 0,00 11.856.623,00 06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 09 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 10 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 11 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 14 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 16 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 17 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 18 0,00 0,00 0,00 1.873.066,00 1.873.066,00 0,00 -1.873.066, 00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -1.873.066,00 0,00 -1.873.066,00 19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 20 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 -5.485.945,00 0,00 -5.485.945,00 0,00 -5.485.945,00 21 0,00 -227.593,00 0,00 -740.593,00 -740.593,00 0,00 740.59 3,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 513.000,00 0,00 513.000,00 22 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 8.693.549,00 -8.693.549,00 0,00 0,00 0,00 23 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 24 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 69.628.172,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 32.112.361,00 11.856.623,00 279.213.962,00 0,00 279 .213.962,00 25 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 26 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 11.856.623,00 11.856.623,00 0,00 11.856.623,0 0 27 0,00 -227.593,00 0,00 1.132.473,00 1.132.473,00 0,00 -1.1 32.473,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3.207.604,00 -8 .693.549,00 -6.846.011,00 0,00 -6.846.011,00 28 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 69.628.172,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 32.112.361,00 11.856.623,00 279.213.962,00 0,00 279.213.962,00 29 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 30 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 31 13.613.965,00 151.322.143,00 680.698,00 5.717.492,00 5. 717.492,00 0,00 69.628.172,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 32.112.361,00 11.856.623,00 279.213.962,00 0,00 279 .213.962,00 32 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 -7.974.872,24 -7.974.872,24 0,00 -7.974.872,24 33 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 34 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 35 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 36 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 37 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 38 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 39 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 40 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 41 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 42 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 44 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 45 0,00 0,00 0,00 471.250,60 471.250,60 0,00 -471.250,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 -471.250,60 0,00 -471.250,60 46 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 -6.214.281,25 0,00 -6.214.281,25 0,00 -6.214.281,25 48 0,00 -97.581,21 0,00 -754.461,21 -754.461,21 0,00 754.461 ,21 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 656.880,00 0,00 656.880,00 49 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 11.856.623,00 -11.856.623,00 0,00 0,00 0,00 50 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 51 13.613.965,00 151.224.561,79 680.698,00 5.434.281,39 5. 434.281,39 0,00 69.911.382,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 37.754.702,75 -7.974.872,24 265.210.437,91 0,00 265 .210.437,91 52 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 0,00 0,00 0,00 0,00 53 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0 0 0,00 0,00 -7.974.872,24 -7.974.872,24 0,00 -7.974.872,2 4 54 0,00 -97.581,21 0,00 -283.210,61 -283.210,61 0,00 283.210 ,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 5.642.341,75 -11.856. 623,00 -6.028.651,85 0,00 -6.028.651,85 II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 3252) III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 42 to 50) 21 Other distributions and payments to members/shar eholders 22 Carryforward per annual plan 23 Increase in reserves arising from the pre-bankru ptcy settlement procedure 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41) 20 Payment of share in profit/dividend 8 Profit or loss arising from subsequent measuremen t of financial assets at fair value through other comprehensive income (available for s ale) 9 Profit or loss arising from effective cash flow h edge 10 Profit or loss arising from effective hedge of a net investment in a foreign operation 11 Share in other comprehensive income/loss of comp anies linked by virtue of participating interests 12 Actuarial gains/losses on the defined benefit ob ligation 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equit y 15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestm ent of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders 7 Changes in revaluation reserves of fixed tangible and intangible assets APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) Current period 1 Balance on the first day of the current business year 2 Changes in accounting policies 3 Correction of errors 4 Balance on the first day of the current business year (restated) (ADP 28 to 30) 5 Profit/loss of the period 6 Exchange rate differences from translation of for eign operations 24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) 11 Share in other comprehensive income/loss of comp anies linked by virtue of participating interests 12 Actuarial gains/losses on the defined benefit ob ligation 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equit y 15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestm ent of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure 18 Redemption of treasury shares/holdings 20 Payment of share in profit/dividend 21 Other distributions and payments to members/shar eholders 22 Transfer to reserves according to the annual sch edule 23 Increase in reserves arising from the pre-bankru ptcy settlement procedure 19 Payments from members/shareholders Minority (non- controlling) interest Total capital and reserves 1 Previous period 1 Balance on the first day of the previous business year 5 Profit/loss of the period 6 Exchange rate differences from translation of for eign operations 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit 7 Changes in revaluation reserves of fixed tangible and intangible assets 8 Profit or loss arising from subsequent measuremen t of financial assets at fair value through other comprehensive income (available for s ale) 9 Profit or loss arising from effective cash flow h edge 10 Profit or loss arising from effective hedge of a net investment in a foreign operation STATEMENT OF CHANGES IN EQUITY for the period from 3 Correction of errors 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) 2 Changes in accounting policies Item ADP code Attributable to owners of the parent
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NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods) Name of the issuer: Arena Hospitality Group d.d. Personal identification number (OIB): 47625429199 Reporting period: 01.01.2026. to 30.06.2026. Notes to financial statements for quarterly periods include: a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting) b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting) d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting) e) other comments prescribed by IAS 34 - Interim financial reporting f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking’s name, registered office (address), legal form, country of establishment, entity’s registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration - see General data 2. adopted accounting policies (only an indication of whether there has been a change from the previous period) - no changes 3. the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately - no change from the data published in the Annual Report for 2025 published in Notes 12 and 13 4. the amount and nature of individual items of income or expenditure which are of exceptional size or incidence - see explanations in the text where the business results in the period are commented 5. amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security - no change from the data published in the Annual Report for 2025 published in Notes 12 and 13 6. average number of employees during the financial year - 858 employees 7. where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries - N/D 8. where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year - N/D 9. the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking - data on entrepreneurs in which the Company holds a participating share in the capital are published in the Annual Report for 2025 on page 272. The results of operations of these companies are included in the consolidated report of the Company in accordance with the applied reporting framework. 10. the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital - N/D 11. the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer - N/D 12. the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability - N/D 13. the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member - The largest group of entrepreneus is Park Plaza Hotel Europe. In accordance with the legal framework, the company does not publish quarterly reports, but only semi-annual and annual ones, which can be found at https://www.pphe.com/investors 14. the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13 - same as point 13 15. the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available - N/D 16. the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking - N/D 17. the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet - N/D