Interim report
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DIAGNOSTYKA GROUP CONSOLIDATED HALF-YEAR REPORT FOR THE SIX MONTHS ENDED 30 JUNE 2026 Kraków, 9 September 2026
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DIAGNOSTYKA GROUP Consolidated half-year report for H1 2026 (all amounts in PLN thousand, unless stated otherwise) DIAGNOSTYKA GROUP – FINANCIAL HIGHLIGHTS PLN EUR 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) Revenue from contracts with customers 1,353,932 1,179,855 319,098 278,721 Operating expenses (1,148,264) (971,166) (270,626) (229,422) Operating profit (loss) 218,147 215,030 51,413 50,797 Profit (loss) before tax 187,275 183,671 44,137 43,389 Net profit (loss) 146,378 141,866 34,499 33,514 Net profit attributable to owners of the Parent 139,947 136,668 32,983 32,286 Net cash flows from operating activities 262,918 295,103 61,965 69,713 Net cash flows from investing activities (115,144) (116,407) (27,137) (27,499) Net cash flows from financing activities (148,634) (178,024) (35,030) (42,055) EPS* 4.15 4.05 0.98 0.96 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Non-current assets 1,776,105 1,700,850 413,403 402,406 Current assets 455,776 368,688 106,086 87,228 Equity 527,321 547,192 122,738 129,461 Liabilities and provisions for liabilities 1,704,560 1,522,346 396,751 360,174 Items in the statement of financial position have been translated at the mid exchange rates quoted by the National Bank of Poland as at 30 June 2026 (EUR 1 = PLN 4.2963) and 31 December 2025 (EUR 1 = PLN 4.2267). Items in the statement of comprehensive income and statement of cash flows have been translated at the weighted average exchange rates published by the National Bank of Poland for the period from 1 January 2026 to 30 June 2026 (EUR 1 = PLN 4.2430) and from 1 January 2025 to 30 June 2025 (EUR 1 = PLN 4.2331). * EPS – Earnings Per Share, calculated by dividing net profit attributable to owners of the Parent by the total number of Company shares (33,756,500 shares).
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DIAGNOSTYKA GROUP Consolidated half-year report for H1 2026 (all amounts in PLN thousand, unless stated otherwise) DIAGNOSTYKA S.A. – FINANCIAL HIGHLIGHTS PLN EUR 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) Revenue from contracts with customers 1,101,196 980,661 259,532 231,665 Operating expenses (933,362) (804,208) (219,977) (189,981) Operating profit (loss) 171,786 179,505 40,487 42,405 Profit (loss) before tax 176,810 173,766 41,671 41,049 Net profit (loss) 145,362 138,797 34,259 32,789 Net cash flows from operating activities 223,795 261,961 52,745 61,884 Net cash flows from investing activities (81,573) (105,799) (19,225) (24,993) Net cash flows from financing activities (140,762) (156,591) (33,175) (36,992) 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Non-current assets 1,694,299 1,627,973 394,362 385,164 Current assets 357,060 267,401 83,109 63,265 Equity 531,574 527,029 123,728 124,690 Liabilities and provisions for liabilities 1,519,785 1,368,345 353,743 323,738 Items in the statement of financial position have been translated at the mid exchange rates quoted by the National Bank of Poland as at 30 June 2026 (EUR 1 = PLN 4.2963) and 31 December 2025 (EUR 1 = PLN 4.2267). Items in the statement of comprehensive income and statement of cash flows have been translated at the weighted average exchange rates published by the National Bank of Poland for the period from 1 January 2026 to 30 June 2026 (EUR 1 = PLN 4.2430) and from 1 January 2025 to 30 June 2025 (EUR 1 = PLN 4.2331). * EPS – Earnings Per Share, calculated by dividing net profit attributable to owners of the Parent by the total number of Company shares (33,756,500 shares).
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Table of contents INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS ....................................... 6 Interim condensed consolidated statement of comprehensive income .................................................... 7 Interim condensed consolidated statement of financial position ............................................................ 9 Interim condensed consolidated statement of cash flows .................................................................... 11 Interim condensed consolidated statement of changes in equity .......................................................... 12 Notes to the financial statements ...................................................................................................... 14 1. General information ................................................................................................................. 14 1.1. The Parent ..................................................................................................................... 14 1.2. The Group ..................................................................................................................... 14 1.3. Changes in the composition of the Group ......................................................................... 16 1.4. Functional and reporting currency ................................................................................... 16 2. Basis of preparation of the interim condensed consolidated financial statements ............................ 16 3. Material accounting policy information ...................................................................................... 17 4. Changes in accounting estimates and correction of errors ............................................................ 18 5. Seasonality of operations .......................................................................................................... 18 6. Revenue from contracts with customers ..................................................................................... 19 7. Segmental information ............................................................................................................. 19 8. Dividends paid and proposed .................................................................................................... 20 9. Finance costs ........................................................................................................................... 20 10. Income tax .............................................................................................................................. 21 11. Property, plant and equipment and intangible assets .................................................................... 21 12. Right-of-use assets ................................................................................................................... 22 13. Goodwill ................................................................................................................................. 22 14. Investments in associates and jointly controlled entities ............................................................... 22 15. Loans granted .......................................................................................................................... 23 16. Equity ..................................................................................................................................... 24 17. Share-based incentive plans ...................................................................................................... 24 18. Significant changes in accruals, provisions and other liabilities .................................................... 25 19. Debt ........................................................................................................................................ 25 20. Other material changes ............................................................................................................. 26 20.1. Equity securities ............................................................................................................ 26 20.2. Litigation ...................................................................................................................... 26 20.3. Contingent assets and liabilities ...................................................................................... 26 20.4. Capital and other commitments ....................................................................................... 26 20.5. Capital management....................................................................................................... 27 20.6. Cash and cash equivalents and notes to the statement of cash flows.................................... 27 21. Business combinations and acquisitions of non-controlling interests ............................................. 29 21.1. Business acquisitions and business combinations of entities under common control ............ 29 21.2. Disposal of subsidiaries .................................................................................................. 33 21.3. Disposal and acquisition of non-controlling interests ........................................................ 33 22. Fair value of financial instruments ............................................................................................. 34 23. Related-party transactions ......................................................................................................... 36 24. Remuneration of key management personnel .............................................................................. 37 25. Events after the reporting date ................................................................................................... 38
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) INTERIM CONDENSED FINANCIAL STATEMENTS OF DIAGNOSTYKA S.A. .......................... 39 Statement of comprehensive income ................................................................................................ 40 Statement of financial position ........................................................................................................ 41 Statement of changes in equity ........................................................................................................ 43 Statement of cash flows .................................................................................................................. 45 Notes to the financial statements ...................................................................................................... 46 1. General information ................................................................................................................. 46 1.1. The Company ................................................................................................................ 46 1.2. Functional and reporting currency ................................................................................... 46 2. Basis of preparation of the interim condensed financial statements ............................................... 47 3. Material accounting policy information ...................................................................................... 47 4. Changes in accounting estimates and correction of errors ............................................................ 49 5. Seasonality of operations .......................................................................................................... 49 6. Revenue from contracts with customers ..................................................................................... 49 7. Dividends paid and proposed .................................................................................................... 50 8. Finance costs ........................................................................................................................... 51 9. Income tax .............................................................................................................................. 51 10. Property, plant and equipment and intangible assets .................................................................... 52 11. Right-of-use assets ................................................................................................................... 52 12. Goodwill ................................................................................................................................. 53 13. Investments in subsidiaries, associates and jointly controlled entities ............................................ 53 14. Loans granted .......................................................................................................................... 55 15. Equity ..................................................................................................................................... 55 16. Share-based incentive plans ...................................................................................................... 55 17. Significant changes in accruals, provisions and other liabilities .................................................... 56 18. Debt ........................................................................................................................................ 57 19. Other material changes ............................................................................................................. 58 19.1. Equity securities ............................................................................................................ 58 19.2. Litigation ...................................................................................................................... 58 19.3. Contingent assets and liabilities ...................................................................................... 58 19.4. Capital and other commitments ....................................................................................... 58 19.5. Capital management....................................................................................................... 58 19.6. Cash and cash equivalents and notes to the statement of cash flows.................................... 58 20. Business combinations ............................................................................................................. 59 20.1. Acquisitions .................................................................................................................. 59 20.2. Disposal of subsidiaries .................................................................................................. 62 21. Fair value of financial instruments ............................................................................................. 63 22. Related-party transactions ......................................................................................................... 64 23. Remuneration of key management personnel .............................................................................. 68 24. Events after the reporting date ................................................................................................... 68 Authorisation of interim condensed consolidated and interim condensed separate financial statements .. 69
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DIAGNOSTYKA GROUP INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 30 June 2026 Kraków, 9 September 2026
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 7 INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Note 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue 1,367,798 1,188,224 686,240 593,374 Revenue from contracts with customers 6 1,353,932 1,179,855 683,016 588,303 Other operating income 13,866 8,369 3,224 5,071 Operating expenses (1,149,651) (973,194) (591,158) (490,574) Depreciation and amortisation 11, 12 (115,858) (97,204) (59,294) (50,121) Raw materials and consumables used (288,549) (241,074) (151,092) (119,441) Services (204,835) (166,809) (108,196) (85,815) Employee benefits expense (506,406) (440,228) (254,082) (220,835) Taxes and charges (17,856) (14,556) (8,732) (7,365) Other expenses by nature (11,630) (8,769) (7,788) (5,079) Cost of goods for resale and materials sold (2,227) (2,528) (1,095) (1,243) Impairment losses (including reversals of impairment losses) on trade receivables and other financial assets (903) 2 (177) 394 Other operating expenses (1,387) (2,028) (702) (1,069) Operating profit (loss) 218,147 215,030 95,082 102,800 Finance income 2,457 1,432 798 706 Finance costs 9 (33,454) (32,996) (16,248) (16,797) Share of profit or loss of associates and jointly controlled entities 14 125 205 (444) (182) Profit (loss) before tax 187,275 183,671 79,188 86,527 Income tax 10 (40,897) (41,805) (18,735) (19,772) NET PROFIT (LOSS) 146,378 141,866 60,453 66,755 Net profit attributable to: Owners of the Parent 139,947 136,668 57,393 63,809 Non-controlling interests 6,431 5,198 3,060 2,946 Earnings per share attributable to owners of the Parent: Basic earnings per share 4.15 4.05 1.70 1.89 Diluted earnings per share 4.15 4.05 1.70 1.89 Other comprehensive income
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 8 Note 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Total other comprehensive income - - - - Total comprehensive income attributable to: 146,378 141,866 60,453 66,755 Owners of the Parent 139,946 136,668 57,392 63,809 Non-controlling interests 6,432 5,198 3,061 2,946
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 9 INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION ASSETS Note As at 30 Jun 2026 (unaudited) As at 31 Dec 2025 Non-current assets 1,776,105 1,700,850 Property, plant and equipment 11 515,891 514,095 Right-of-use assets 12 490,452 459,489 Goodwill 13, 21.1 496,604 478,091 Other intangible assets 11 187,076 174,574 Loans granted 15 36,643 29,199 Investments in associates and jointly controlled entities 14 39,034 36,321 Deferred tax assets 1,815 2,309 Non-current receivables 6,994 5,526 Non-current prepayments and accrued income 1,596 1,246 Current assets 455,776 368,688 Inventories 57,986 68,737 Trade receivables 345,842 258,281 Current tax assets 588 437 Loans granted 15 6,475 4,052 Public charges receivable 192 551 Other current receivables 9,074 7,812 Derivative instruments 22 - 1,765 Current prepayments and accrued income and other assets 18 18,055 8,629 Cash and cash equivalents 20.6 17,564 18,424 TOTAL ASSETS 2,231,881 2,069,538
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 10 EQUITY AND LIABILITIES Note As at 30 Jun 2026 (unaudited) As at 31 Dec 2025 Equity 527,321 547,192 Share capital 16 33,757 33,757 Share premium 41,617 41,617 Capital reserve 305,845 207,762 Retained earnings 243,093 349,758 Other reserves (114,414) (104,497) Equity attributable to owners of the Parent 509,898 528,397 Equity attributable to non-controlling interests 21.3 17,423 18,795 Non-current liabilities 1,145,239 1,015,583 Borrowings 19 735,417 627,714 Lease liabilities 19 344,810 305,243 Other financial liabilities 22 39,081 50,226 Employee benefit obligations 3,830 3,830 Deferred tax liabilities 17,576 24,024 Other liabilities and government grants 4,525 4,546 Current liabilities 559,321 506,763 Trade payables 160,356 134,960 Borrowings 19 7,311 6,085 Lease liabilities 19 133,971 141,602 Other financial liabilities 22 64,642 58,875 Current tax liabilities 21,678 7,431 Employee benefit obligations 18 93,070 83,158 Public charges payable 53,522 49,583 Other liabilities and government grants 24,771 25,069 TOTAL EQUITY AND LIABILITIES 2,231,881 2,069,538
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 11 INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS Note 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) Profit (loss) before tax 187,275 183,671 Adjustments to profit before tax: 147,691 129,416 Share of profit or loss of associates and jointly controlled entities 14 (125) (205) Depreciation and amortisation 11, 12 115,858 97,204 (Gain)/loss on investing activities (4,463) (4,154) Net finance income/(costs) 9 31,653 32,035 Share-based payment plan 17 4,768 4,536 Adjustments due to changes in net working capital: (38,398) 148 (Increase)/decrease in trade and other receivables 20.6 (85,784) (19,028) (Increase)/decrease in inventories 10,985 (3,969) Increase/(decrease) in liabilities, excluding borrowings 20.6 46,029 32,062 Change in accruals and deferrals 20.6 (9,628) (8,917) Income tax paid (33,650) (18,132) Net cash flows from operating activities 262,918 295,103 Cash flows from investing activities Proceeds from sale of property, plant and equipment and intangible assets 1,163 6,883 Payments to acquire property, plant and equipment and intangible assets 20.6 (67,007) (70,049) Proceeds from sale of investments in associates - 35 Payments to acquire subsidiary and businesses, net of cash acquired 21.1 (36,342) (34,713) Payments to acquire shares of jointly controlled entities and associates 14 (4,733) (1,627) Dividends received 350 319 Interest received 15 33 1 Repayments of loans 15 2,036 - Disbursements of loans 15 (10,644) (17,256) Net cash flows from investing activities (115,144) (116,407) Cash flows from financing activities Non-controlling interest in capital increase at subsidiaries 21.3 30 4,925 Acquisition of non-controlling interests 21.3 - (2,220) Cash flows from derivative instruments (IRS) 1,900 3,854 Repayments of the principal portion of lease liabilities 19 (71,177) (64,043) Proceeds from borrowings 19 121,454 52,100 Repayments of borrowings 19 (14,209) (24,404) Interest on lease liabilities and borrowings 19 (32,149) (31,251) Dividends paid to owners of the Parent 8 (148,529) (111,734) Dividends paid to non-controlling interests 21.3 (5,954) (5,251) Net cash flows from financing activities (148,634) (178,024) Net increase (decrease) in cash and cash equivalents (860) 672 Cash at the beginning of the period 20.6 18,424 40,518 Cash at the end of the period 20.6 17,564 41,190
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 12 INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the six months ended 30 June 2026 Note Share capital Share premium Capital reserve Retained earnings Other reserves Attributable to owners of the Parent Attributable to non-controlling interests Total As at 1 January 2026 33,757 41,617 207,762 349,758 (104,497) 528,397 18,795 547,192 Net profit for the year - - - 139,947 - 139,947 6,431 146,378 Total comprehensive income - - - 139,947 - 139,947 6,431 146,378 Allocation of profit to capital reserve 8 - - 98,083 (98,083) - - - - Acquisition of non-controlling interests 21.3 - - - - 80 80 (80) - Put option on non-controlling interests 21.3, 22 - - - - (14,764) (14,764) 864 (13,900) Dividend payment 8, 21.3 - - - (148,529) - (148,529) (8,769) (157,298) Acquisition of subsidiaries 21.1 - - - - - - 182 182 Share-based payment plan 17 - - - - 4,767 4,767 - 4,767 Total changes in equity - - 98,083 (106,665) (9,917) (18,499) (1,372) (19,871) As at 30 June 2026 (unaudited) 33,757 41,617 305,845 243,093 (114,414) 509,898 17,423 527,321
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 13 INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the six months ended 30 June 2025 Note Share capital Share premium Capital reserve Retained earnings Other reserves Attributable to owners of the Parent Attributable to non-controlling interests Total As at 1 January 2025 33,757 41,617 107,841 309,810 (74,390) 418,635 14,864 433,499 Net profit for the year - - - 136,668 - 136,668 5,198 141,866 Total comprehensive income - - - 136,668 - 136,668 5,198 141,866 Allocation of profit to capital reserve 8 - - 99,921 (99,921) - - - - Acquisition of non-controlling interests 21.3 - - - - (1,775) (1,775) (445) (2,220) Put option on non-controlling interests 21.3, 22 - - - - (25,353) (25,353) (7,648) (33,001) Dividend payment 8, 21.3 - - - (111,734) - (111,734) (6,211) (117,945) Acquisition of subsidiaries - - - - - - 3,236 3,236 Share-based payment plan 17 - - - - 4,536 4,536 - 4,536 Non-controlling interest in capital increase at subsidiaries 21.3 - - - - - - 4,925 4,925 Total changes in equity - - 99,921 (74,987) (22,592) 2,342 (945) 1,397 As at 30 June 2025 (unaudited) 33,757 41,617 207,762 234,823 (96,982) 420,977 13,919 434,896
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 14 NOTES TO THE FINANCIAL STATEMENTS 1. General information 1.1. The Parent The ultimate parent of the Diagnostyka Group (the “Group”) is Diagnostyka S.A. (the “Company”, the “Parent”). The Company is entered in the National Court Register under No. 0000918455. Its registered office is located in Kraków, at ul. prof. Michała Życzkowskiego 16. As at the date of these interim condensed consolidated financial statements, the composition of the Parent’s Management Board and Supervisory Board was as follows: Management Board: Jakub Swadźba – President of the Management Board Dariusz Zowczak – Vice President of the Management Board Marta Rogalska-Kupiec – Vice President of the Management Board Jaromir Pelczarski – Vice President of the Management Board Jakub Tatak – Vice President of the Management Board Supervisory Board: Artur Olender – Chair of the Supervisory Board Jacek Prusek – Member of the Supervisory Board Grzegorz Głownia – Member of the Supervisory Board Marcin Fryda – Member of the Supervisory Board Patrycja Swadźba – Member of the Supervisory Board Paweł Leżański – Member of the Supervisory Board Piotr Solorz – Member of the Supervisory Board Aniela Hejnowska – Member of the Supervisory Board The Supervisory Board has established an Audit Committee (the “Audit Committee”), comprising the following members: Aniela Hejnowska – Chair of the Audit Committee Grzegorz Głownia – Member of the Audit Committee Artur Olender – Member of the Audit Committee In the period to the date on which these interim condensed consolidated financial statements were authorised for issue, the composition of the Management Board changed as follows: • Jakub Tatak was appointed to the Management Board as Vice President with effect from 1 September 2026. The Company shares have been listed on the main market of the Warsaw Stock Exchange (“WSE”), in the continuous trading system, since 7 February 2025. 1.2. The Group The duration of each Group entity is indefinite. The financial year of the Parent and the Group companies is the calendar year. The principal business of the Group is medical laboratory testing services. As at the reporting date, the Diagnostyka Group consisted of: Diagnostyka S.A. as the Parent, and 30 subsidiaries, of which 6 are under the Parent’s indirect control. The Group subsidiaries as at 30 June 2026 and 31 December 2025 are set out in the table below.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 15 Item Percentage ownership and voting interests held Cost of shares Subsidiary Principal business Principal place of business 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Diagnostyka Consilio Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 31,613 31,613 Dr. N. Med. Teresa Fryda Laboratorium Medyczne Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 485 485 Diagnostyka Oncogene Sp. z o.o. medical laboratory testing services Poland 66.67% 66.67% 2,782 2,782 Diagnostyka - Tarnów Medyczne Centrum Laboratoryjne Sp. z o.o. medical laboratory testing services Poland 50.61% 50.61% 4,394 4,394 Diagnostyka Genesis Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 14,848 14,848 Longevity Plus Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 2,506 2,506 Diagnostyka Consilio Poznań Sp. z o.o.* medical laboratory testing services Poland 70.26% 70.26% 3,298 3,298 Diag Invest Sp. z o.o. property development Poland 100.00% 100.00% 194,117 194,117 Histamed DC Sp. z o.o.* medical laboratory testing services Poland 74.00% 73.00% 3,033 3,032 Diagnostyka Digital Hub Sp. z o.o. IT activities Poland 100.00% 100.00% 3,378 3,378 Badania.pl Sp. z o.o. medical laboratory testing services Poland 90.00% 90.00% 4,337 4,337 Laboratoria Medyczne NOVALAB Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 16,055 16,055 Niepubliczny Zakład Opieki Zdrowotnej Diagno-Med Sp. z o.o.* medical laboratory testing services Poland 74.00% 73.00% 5,901 5,901 Livmed Sp. z o.o. diagnostic imaging services Poland 89.95% 89.95% 47,520 47,520 Diagnostyka - Teleradiologia24 Sp. z o.o. diagnostic imaging services Poland 50.65% 50.65% 21,244 21,244 Zakład Rentgena i USG - Wyrobek Sp. z o.o. diagnostic imaging services Poland 53.75% 53.75% 18,375 17,975 Diagnostyka Plus Obrazowa Sp. z o.o. diagnostic imaging services Poland 100.00% 100.00% 100 100 Diagnostyka Wyrobek Sp. z o.o.* diagnostic imaging services Poland 78.66% 78.66% 44,927 44,927 Diagnostyka Obrazowa Bielsko-Biała Sp. z o.o.* diagnostic imaging services Poland 70.79% 70.79% 1,800 1,800 Eurodiagnostic Sp. z o.o. lease of medical equipment Poland 51.02% 51.02% 27,850 27,850 Diagnostyka Sp. z o.o. diagnostic imaging services Poland 100.00% 100.00% 11,762 11,762 Diagnostyka Obrazowa Bydgoszcz Sp. z o.o. diagnostic imaging services Poland 80.00% 80.00% 5,701 5,701 Niepubliczny Zakład Opieki Zdrowotnej Pracownia Genetyki Nowotworów Sp. z o.o. medical laboratory testing services Poland 100.00% 100.00% 9,775 9,775 Vita-Skan Sp. z o.o. diagnostic imaging services Poland 51.00% 51.00% 3,785 3,785 Centrum Medyczne Medix Sp. z o.o. diagnostic imaging services Poland 100.00% 100.00% 15,466 15,466 Diagnostyka Skamed Rezonans Sp. z o.o. diagnostic imaging services Poland 61.00% 0.00% 2,115 - Instytut Mikroekologii Sp. z o.o.** medical laboratory testing services Poland 100.00% 50.50% 5,941 971 LAB-AD Sp. z o.o. medical laboratory testing services Poland 100.00% 0.00% 455 - Wałowamed Sp. z o.o.* diagnostic imaging services Poland 55.06% 0.00% 1,265 - Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o. o. medical laboratory testing services Poland 100.00% 0.00% 3,168 - (*) Subsidiaries in which the Group holds equity interests indirectly or over which it has indirect control. (**) As at 31 December 2025, the company was classified in the category of jointly controlled entities and associates.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 16 1.3. Changes in the composition of the Group The following changes occurred in the composition of the Group during the period covered by these interim condensed consolidated financial statements: • On 19 January 2026, the Parent, acting as the purchaser, entered into share purchase agreements under which it acquired a combined 61% interest in the share capital of Diagnostyka Skamed Rezonans Sp. z o.o. of Myślęcinek for a total consideration of PLN 2, 094 thousand, thereby obtaining control of that company. The Group has determined that, due to the nature of its involvement with Diagnostyka Skamed Rezonans Sp. z o.o., it has: (i) power over the company; (ii) exposure to variable financial returns; and (iii) the ability to exercise its power to influence the level of those financial returns. These factors collectively confer control over Diagnostyka Skamed Rezonans Sp. z o.o. • On 30 January 2026, the Parent signed an agreement to acquire all shares in LAB -AD Sp. z o.o. of Szczawno-Zdrój for a consideration of PLN 450 thousand. As a result of the transaction, Diagnostyka S.A. obtained control of the acquiree. • On 26 February 2026, the Company entered into an agreement to acquire a further 49.5% interest in Instytut Mikroekologii Sp. z o.o. of Poznań for a consideration of PLN 4,910 thousand, thereby increasing its total interest to 100% and obtaining control of that company. Prior to the transaction, the investment in Instytut Mikroekologii Sp. z o.o. was presented under investments in associates and jointly controlled entities in the statement of financial position. • On 30 April 2026, the Parent entered into an agreement to acquire all shares in Podkarpackie Centrum Genetyczne ONCOGENLAB Sp. z o.o. of Rzeszów for a consideration of PLN 3,100 thousand. As a result of the transaction, Diagnostyka S.A. obtained control of the acquiree. The agreement provides for a potential future consideration adjustment subject to certain conditions specified in the agreement. • On 12 May 2026, the subsidiary Diagnostyka Wyrobek Sp. z o.o. acquired a 70% interest in the share capital of Wałowamed Sp. z o.o. of Kraków for PLN 1,025 thousand. As a result of the transaction, Diagnostyka S.A. indirectly obtained control of the acquiree. Changes in the composition of the Group that occurred after the reporting date are described in Note 25 Events after the reporting date. 1.4. Functional and reporting currency These interim condensed consolidated financial statements are presented in the Polish złoty (PLN) and, unless stated otherwise, all amounts are given in thousands of PLN. The Polish złoty is the functional and reporting currency of the Parent and its subsidiaries. 2. Basis of preparation of the interim condensed consolidated financial statements These interim condensed consolidated financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting, as adopted by the European Union, and the Regulation of the Minister of Finance on current and periodic information to be published by issuers of securities and conditions for recognition as equivalent of information whose disclosure is required under the laws of a non-member state, dated 6 June 2025 (Dz.U. of 2025 item 755). Some of the Group companies keep their accounts in accordance with the accounting standards defined in the Polish Accounting Act of 29 September 1994, as amended (the “Act”), and secondary legislation issued thereunder (the “Polish Accounting Standards”). These interim condensed consolidated financial statements include adjustments that are not present in the accounting records of the Group entities but were made to align their financial statements with EU IFRS. These interim condensed consolidated financial statements do not include all the information and disclosures required to be given or made in annual financial statements and should be read in conjunction with the Group’s annual consolidated financial statements for the 12 months ended 31 December 2025, issued on 20 April 2026. Going concern As at 30 June 2026, the Group's current liabilities exceeded its current assets. However, the Management Board does not consider this position to be indicative of liquidity risk. As a significant portion of the Group's sales is
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 17 generated through retail transactions settled in cash, current liabilities may exceed current assets. As a result, due to a short cash conversion cycle, the Group is able to service its liabilities on an ongoing basis. In the opinion of the Management Board, the financial condition of the Group is stable. Every year, the Group generates a profit from its operations, and it is in a positive equity position. Additionally, the Group’s obligations arising from credit covenan ts are duly met, its liabilities are settled in a timely manner, and financing for its operations has been secured through a revolving credit facility. The Group also generates positive operating cash flows. The financial results presented in these interim condensed consolidated financial statements support the above assessment. In view of the foregoing, these interim condensed consolidated financial statements have been prepared on the assumption that the Company and the Group will continue as going concerns for the foreseeable future. The Group regularly evaluates the impact of the war in Ukraine on the current economic climate in Poland. It monitors the macroeconomic environment on an ongoing basis, particularly in relation to potential U.S. tariffs on the European Union and their possible effects on the Group. The Group has also noted the escalation of geopolitical tensions relating to the situation in Iran. These developments have no material impact on the amounts recognised in these interim condensed consolidated financial statements; however, they may give rise to increased uncertainty in fuel markets and affect the Group’s operations in future periods. The Management Board continues to monitor the situation and its potential implications for the Group’s operating activities. As the Group operates primarily in the domestic market, the Management Board believes that, at present, these factors do not have a material impact on its ability to continue as a going concern or on its financial statements as a whole. 3. Material accounting policy information The accounting policies applied to prepare these interim condensed consolidated financial statements are consistent with the policies applied in preparing the Group's annual consolidated financial statements for the 12 months ended 31 December 2025, except for the application of new or amended standards and interpretations effective for annual periods beginning on or after 1 January 2026. The amended standards and interpretations that are effective for the first time in 2026 have no effect on these interim condensed consolidated financial statements of the Group. The amendments are described below. 1. Changes to the classification and measurement of financial instruments – amendments to IFRS 9 and IFRS 7 On 30 May 2024, the International Accounting Standards Board issued amendments to IFRS 9 and IFRS 7 intended to: (a) clarify the date of recognition and derecognition of certain financial assets and liabilities, with an exemption for certain financial liabilities settled through electronic payment systems; (b) clarify and add further guidance on assessing whether a financial asset meets the SPPI criterion; (c) add new disclosures for certain instruments whose contractual terms may alter cash flows; and (d) update disclosures on equity instruments measured at fair value through other comprehensive income (FVOCI). 2. Annual Improvements to IFRS Accounting Standards – Volume 11 Annual Improvements to IFRS Accounting Standards – Volume 11 include amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards , IFRS 7 Financial Instruments: Disclosures , IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements and IAS 7 Statement of Cash Flows. The amendments explain and clarify the guidance on recognition and measurement. 3. Amendments to IFRS 9 and IFRS 7: Contracts Referencing Nature -Dependent Electricity In December 2024, the IASB published amendments to help companies better report the financial effects of nature- dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Current accounting requirements may not adequat ely capture how these contracts affect a company’s performance. To allow companies to better reflect these contracts in the financial statements, the IASB has made amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. During the reporting periods covered by these interim condensed consolidated financial statements, no transactions occurred to which the amendments described above apply.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 18 The Group has not elected to early adopt any of the standards, interpretations or amendments that have been issued but are not yet effective under European Union regulations. IFRS 18 Presentation and Disclosure in Financial Statements IFRS 18 Presentation and Disclosure in Financial Statements will replace IAS 1 Presentation of Financial Statements and will apply to annual reporting periods beginning on or after 1 January 2027. The new standard introduces the following key requirements: • All income and expenses are required to be classified into one of five categories in the statement of profit or loss: operating, investing, financing, discontinued operations and income taxes. Furthermore, entities are required to present a new defined sub total in the statement of profit or loss: operating profit. These changes will not affect entities’ net profit. • Management-defined performance measures (MPMs) are to be disclosed in a single note to the financial statements. • Enhanced guidance has been provided on how information is aggregated and disaggregated in the financial statements. In addition, all entities are required to use the operating profit subtotal as the starting point for presenting cash flows from operating activities using the indirect method. The Group did not apply the new standard early in preparing these interim condensed consolidated financial statements. As at the date of issue of these interim condensed consolidated financial statements, the Group’s assessment of the impact of the initial application of the standard on its consolidated financial statements had not been completed and therefore the Group does not provide detailed disclosures in this respect. 4. Changes in accounting estimates and correction of errors Changes in accounting estimates The key changes in accounting estimates are described in the relevant notes to these interim condensed consolidated financial statements: • estimates of provisions for employee benefits are presented in Note 18; • estimates relating to the measurement of liabilities from a put option on non -controlling interests are presented in Note 22. Other than the above, in the reporting period there were no significant changes to key accounting estimates described in the Group's annual consolidated financial statements. Climate risks The Management Board maintains its position, as presented in the annual consolidated financial statements for the 12 months ended 31 December 2025, that due to the nature of the Group's business and the industry in which it operates, climate risks do not currently have a significant impact on the financial statements of the Group, including the valuation of individual assets and liabilities. Correction of errors There were no corrections of errors in the reporting period covered by these interim condensed consolidated financial statements. 5. Seasonality of operations The Group's operations are not subject to any seasonal fluctuations.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 19 6. Revenue from contracts with customers The primary source of revenue for the Group is the provision of medical laboratory testing services. Additionally, the Group generates revenue from the sale of goods for resale (mainly reagents). Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue from provision of medical diagnostic services 1,351,592 1,177,036 681,830 586,927 Revenue from sale of goods for resale 2,340 2,819 1,186 1,376 Revenue from contracts with customers 1,353,932 1,179,855 683,016 588,303 Revenue growth was supported by higher test volumes and an increase in unit test prices. As at 30 June 2026, the Group had no contract assets. All of the Group's revenue is recognised at a point in time. Geographical information The Group primarily operates within a single geographic region – Poland, where the Parent is headquartered. The main source of the Group's revenue is domestic sales. All material non-current assets of the Group are located in Poland. Revenue breakdown The Group classifies revenue based on the type of customer, which determines the nature, amounts, and timing of payments. Accordingly, the Group distinguishes the following revenue categories: • revenue from services provided to individual customers, • revenue from services provided to institutional customers, • revenue from the sale of goods for resale, which are sold to a single buyer and therefore are not further disaggregated. Revenue disaggregated by the identified categories for the periods presented is as follows: Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue – individual customers 491,372 444,938 243,182 217,913 Revenue – institutional customers 860,220 732,098 438,448 369,014 Revenue – sale of goods for resale 2,340 2,819 1,186 1,376 Revenue from contracts with customers 1,353,932 1,179,855 683,016 588,303 7. Segmental information Operating segments The Group identifies two operating segments: medical laboratory testing services (MLT), and diagnostic imaging services (DI). During the current reporting period, there were no changes either to the Group’s identified operating segments or to the methodology used to assess their performance, as set out in the consolidated financial statements for the 12 months ended 31 December 2025. Reportable segments Although two operating segments have been identified, a decision has been made to aggregate them into a single reportable segment given their significant similarities described above (customers, distribution channels, regulatory environment). Currently, th e size of the diagnostic imaging services segment does not meet the quantitative criteria to qualify as a separate reportable segment in accordance with IFRS 8.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 20 Entity-wide disclosures Note 6. Revenue from contracts with customers presents: • details on the revenue generated from each group of similar products and services, • geographical information on revenue and assets. 8. Dividends paid and proposed On 20 April 2026, the Management Board of Diagnostyka S.A. resolved to recommend to the Supervisory Board and the General Meeting the following allocation of the Company’s 2025 profit of PLN 233,112 thousand: • PLN 148,529 thousand to be distributed as dividend, equivalent to PLN 4.40 per share; • the balance of PLN 84,583 thousand to be transferred to the Company’s capital reserve. On 20 April 2026, the Supervisory Board endorsed the Management Board’s recommendation regarding the allocation of the Parent’s 2025 profit. The General Meeting held on 25 May 2026 resolved to allocate the profit in accordance with the Management Board’s r ecommendation. On 16 June 2026, the Parent paid dividend of PLN 4.40 per share. In the comparative period, by 30 June 2025, the General Meeting had adopted a profit -distribution resolution for 2024. The General Meeting held on 28 May 2025 resolved to allocate the Company’s 2024 profit of PLN 198,208 thousand as follows: • PLN 111,734 thousand to be distributed as dividend, equivalent to PLN 3.31 per share; • the balance of PLN 86,474 thousand to be transferred to the Company’s capital reserve. On 16 June 2025, the Parent paid dividend of PLN 3.31 per share. During the six-month periods ended 30 June 2026 and 30 June 2025, no interim dividends were declared or paid for 2026 and 2025. 9. Finance costs Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Interest expense on financial liabilities (32,894) (32,559) (16,255) (16,414) Interest on credit facilities (including overdrafts) (17,046) (20,448) (8,414) (9,997) Interest on lease liabilities (15,726) (11,868) (7,774) (6,364) Other interest expense (122) (243) (67) (53) Other finance costs (560) (437) 7 (382) Exchange differences (385) (29) (97) (16) Remeasurement of liabilities from contingent consideration for shares (75) - (75) - Other (100) (36) (62) (18) Fees - (37) 241 (13) Costs related to derivative instruments - (335) - (335) TOTAL (33,454) (32,996) (16,248) (16,797) Lower interest expense on borrowings reflected further interest rate cuts in 2026. The growth of interest expense on lease liabilities was attributable to a higher amount of lease liabilities.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 21 10. Income tax Item 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) Income tax – current portion recognised in profit or loss (47,746) (39,190) Income tax – deferred portion recognised in profit or loss 6,849 (2,615) Total tax expense recognised in the current year (40,897) (41,805) Current tax expense is calculated in accordance with the applicable tax regulations. Pursuant to those regulations, taxable profit (tax loss) differs from accounting profit (loss) in that it does not include non -taxable income and non-deductible expenses, or income or expense items that will never be taxable or deductible. Global minimum tax – BEPS In early 2025, legislation implementing the global minimum top-up tax in Poland came into force. The Parent and the Group are not subject to these regulations, as they do not meet the criteria for application under the BEPS framework. 11. Property, plant and equipment and intangible assets During the six months ended 30 June 2026, the Group’s most significant capital expenditure on property, plant and equipment (assets under construction) was incurred by the Parent and related primarily to the refurbishment, fit-out and adaptation of specime n collection points, together with the installation of electric -vehicle charging stations. Capital expenditure was also incurred at Diag Invest sp. z o.o. in connection with property investments, as described in more detail in Note 20.4. Additions to property, plant and equipment resulting from asset purchases in the six months ended 30 June 2026 totalled PLN 33,521 thousand. During the six months ended 30 June 2025, the Group’s most significant capital expenditure on property, plant and equipment (assets under construction) was incurred by the Parent and related primarily to the refurbishment, fit-out and adaptation of specime n collection points, together with the installation of electric -vehicle charging stations. Aggregate expenditure on these projects in the six months ended 30 June 2025 amounted to PLN 21,753 thousand. During the six months ended 30 June 2026, additions to intangible assets principally comprised capitalised development expenditure on the xLab software project, totalling PLN 11,132 thousand (comparative period: PLN 12,760 thousand). For additional information on the project, see the Group’s consolidated financial statements for the year ended 31 December 2025. Business combinations finalised during the period resulted in the recognition of customer -relationship intangible assets totalling PLN 4,709 thousand, and increased the amount of the Group’s property, plant and equipment and licences (see Note 21.1). In the reporting period, borrowing costs of PLN 158 thousand were capitalised to property, plant and equipment (six-month period ended 30 June 2025: none), and borrowing costs of PLN 899 thousand were capitalised to intangible assets (six -month period ended 30 June 2025: PLN 693 thousand). Depreciation and amortisation expense totalled PLN 46,892 thousand for the six months to 30 June 2026 (comparative period: PLN 37,314 thousand). A review of property, plant and equipment and intangible assets for indicators of impairment identified no requirement to recognise impairment losses.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 22 12. Right-of-use assets During the six months ended 30 June 2026, new lease contracts executed by the Group increased right -of-use assets by PLN 84,896 thousand, of which PLN 61,401 thousand related to additional premises for diagnostic laboratories and associated specimen-collection points, PLN 6,828 thousand to newly leased diagnostic equipment, and PLN 10,400 thousand to newly leased vehicles. Lease modifications and lease-term reassessments carried out during the period added a further PLN 34,548 thousand to right -of-use assets, of which PLN 29,345 thousand related to property leases. The depreciation period for the SAP implementation expenditures will begin in July 2026. During the six months ended 30 June 2025, new lease contracts executed by the Group increased right -of-use assets by PLN 72,414 thousand, of which PLN 24,804 thousand related to additional premises for diagnostic laboratories and associated specimen-collection points, PLN 6,013 thousand to newly leased diagnostic equipment, and PLN 22,053 thousand to newly leased vehicles. In addition, right -of-use assets rose by PLN 19,544 thousand in the period following the recognition of the contract with SAP. During th e six months ended 30 June 2025, the Parent incurred implementation costs of PLN 4,326 thousand in connection with the SAP cloud-services contract; these costs were capitalised to right -of-use assets. Lease modifications and lease -term reassessments carrie d out during the comparative period added a further PLN 13,360 thousand to right -of-use assets, of which PLN 8,224 thousand related to property leases. The lease modifications recognised for the periods ended 30 June 2026 and 30 June 2025 primarily involved the indexation of rent rates and changes to the estimated lease terms for contracts entered into on an open-ended basis. Depreciation of right -of-use assets amounted to PLN 68,966 thousand in the six months ended 30 June 2026 (comparative period: PLN 59,890 thousand). No impairment losses were recognised on right-of-use assets, as the Group identified no indicators of impairment. 13. Goodwill Changes in goodwill that occurred in the reporting period are presented in Note 21.1 Business acquisitions and business combinations of entities under common control. As at the end of each reporting year (or more frequently if impairment indicators are present), the Management Board of the Parent conducts impairment tests for cash -generating units (or groups of cash -generating units) to which goodwill is allocated. Im pairment tests are based on the calculation of value in use. For key assumptions used by the Group to determine the recoverable amount for cash -generating units (CGUs), see the consolidated financial statements for 2025. The Management Board assessed whether there were any indicators of CGU impairment at the end of the current reporting period. No such indications were identified for the majority of the CGUs. However, certain material CGUs in the diagnostic imaging segmen t showed adverse variances from the short -term financial plans that had been used in the impairment tests performed at the end of 2025. As a result, the Group updated the impairment tests for these CGUs as at the end of June 2026 using a nominal discount r ate of 9.18%. No impairment losses were recognised on goodwill in the six months ended 30 June 2026 (including as a result of the updated impairment tests described above) or in the six months ended 30 June 2025. As at 30 June 2026, cumulative impairment losses recognised on goodwill amounted to PLN 5,743 thousand, unchanged from 31 December 2025. 14. Investments in associates and jointly controlled entities The table below sets out the movements in the investments in associates and jointly controlled entities during the period covered by these interim condensed consolidated financial statements.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 23 Item Investments in associates and jointly controlled entities Opening balance as at 1 January 2026 36,321 Additions 4,858 Purchase 4,733 Share of profit or loss of associates and jointly controlled entities 125 Decreases (2,145) Dividends received (989) Change of status of an associate or jointly controlled entity to subsidiary (1,156) Closing balance as at 30 June 2026 39,034 On 16 February 2026, the Parent entered into an investment agreement to acquire a 75% interest in PP Diagnostyka Sp. z o.o. for a consideration of PLN 4,651 thousand. The Parent’s Management Board considers this investment to confer joint control, as the c ompany’s articles of association require an 80% majority for general meeting resolutions on matters key to the operation of PP Diagnostyka Sp. z o.o., which in practice requires the shareholders to act jointly. The investment agreement also provides the Co mpany with an option to acquire a further 25% interest at a price determined based on a formula set out in the agreement and linked to the future performance of PP Diagnostyka Sp. z o.o. Following the acquisition of additional shares in Instytut Mikroekologii sp. z o.o., as described in more detail in Note 1.3, and obtaining control over that company, its classification in the statement of financial position changed in the period covered by these interim consolidated financial statements. During the six months ended 30 June 2026, the carrying amount of investments in associates and jointly controlled entities was adjusted to reflect the Group’s share of their profits/(losses), amounting to PLN 125 thousand. In the comparative period, the Group’s share of the profits/(losses) of associates and jointly controlled entities was PLN 205 thousand. In the six months ended 30 June 2026, the Group recognised dividends from associates and jointly controlled entities totalling PLN 989 thousand (PLN 1,072 thousand in the comparative period). During the current reporting period, and in the corresponding period of the prior year, the impairment loss previously recognised on the Group’s investment in GenXone S.A. remained unchanged. 15. Loans granted Item Non-current loans granted Current loans granted As at 1 January 2026 29,199 4,052 Additions 7,780 4,492 loans granted 7,780 2,864 interest accrued on loans - 1,292 reclassification between non-current and current portions - 336 Decreases (336) (2,069) principal repayments - (2,036) reclassification between non-current and current portions (336) - interest payments - (33) As at 30 June 2026 (unaudited) 36,643 6,475 In the six months ended 30 June 2026, Diagnostyka S.A. granted a loan of PLN 10,144 thousand to PP Diagnostyka Sp. z o.o. and a loan of PLN 500 thousand to Livmed Diagnostyka Jarocin Sp. z o.o.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 24 16. Equity The shareholding structure and ownership interests in the Company's share capital as at the date of these interim condensed consolidated financial statements are presented in the table below. Shareholding structure as at the date of these consolidated financial statements Shareholders Nominal value (PLN) Series of shares % ownership interest % voting interest Grzegorz Głownia (holding shares directly and indirectly through ACER Capital Partners SCSp) 6,372,379 A 18.88% 25.65% Jacek Prusek (holding shares directly and indirectly through ACACIA Capital Partners SCSp) 6,372,379 B 18.88% 25.65% Jakub Swadźba 3,187,189 C, F 9.44% 12.83% Other 17,824,553 D, E, F 52.80% 35.87% Total 33,756,500 100% 100% 17. Share-based incentive plans For information on a long -term incentive plan for 2025 –2027 addressed to selected employees of the Company and other Group companies (“LTIP-P”) and a long-term incentive plan for 2025–2027 for the Parent's Management Board (“LTIP-Z”), see Note 23.2 to the consolidated financial statements for 2025. On 16 January 2026, LTIP -P participants were notified of their awards for 2026, which means that for those participants the grant date has occurred. 120 participation units were allocated under the LTIP -P plan for 2026. On 15 December 2025, the Supervisory Board resolved to allocate 50 out of 60 participation units available for 2026 under LTIP-Z to members of the Management Board other than its President. The grant date was set as 15 January 2026, on which date Management Board members were notified of their awards. Significant judgements regarding the accounting treatment of the incentive plan: • LTIP-Z The Group has measured this plan using the same valuation methodology as that applied to the plans described in the consolidated financial statements for 2025, based on the parameters set out below. Assumptions used in the measurement: Value at the grant date Expected volatility (%) 33.4% Historical volatility (%) 33.4% Risk-free interest rate (%) 3.88% Expected life of the options (years) 2 Volatility was calculated using historical price data (up to the grant date) for the Parent and for companies in the broader medical sector listed on the Warsaw Stock Exchange (WSE). Out of the various industry sectors, two were considered most comparable to Diagnostyka S.A. in terms of business profile: ‘Medical equipment and supplies’ and ‘Hospitals and clinics’. Weightings of 50%, 12.5% and 37.5% were assigned, respectively, to the historical share-price volatility of the Parent and of the selected sectors. The arithmetic averages of the historical share-price volatility of the Parent and of each company assigned to the relevant sector were then weighted using these weights. The risk-free rate used for each period in the binomial option pricing model was derived from the yield on treasury bond futures. • LTIP-P The baseline value – against which the Group’s projected value growth is measured – was derived from the EBITDA and net-debt figures reported in the Group’s 2025 consolidated financial statements. The Group’s future value was calculated using the Group’ s medium-term financial plans concerning consolidated EBITDA for 2027 and projected net debt as at 31 December 2027. The increase in the Parent’s value was estimated as the difference
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 25 between this future value and the baseline value. Both valuations were determined using an EBITDA multiple of 7.63. Measurement As at the grant date, the value of the LTIP -Z plan was measured at PLN 4.5 million for the President of the Management Board over the life of the plan, and at PLN 3.1 million for the other Management Board members in respect of the tranche granted in 2026. The value of the 2026 tranche of the LTIP-P plan was measured at PLN 5.2 million. During the six months ended 30 June 2026, a share-based payment expense of PLN 4,768 thousand was recognised in relation to the LTIP-Z and LTIP-P plans in the consolidated statement of comprehensive income, representing the fair value of services received (i.e. the employee services rendered by eligible participants). The corresponding amount recognised for the LTIP -Z and LTIP -P plans in the six months ended 30 June 2025 was PLN 2,460 thousand. Furthermore, expense on the A and B plans, totalling PLN 2,076 thousand, was also recognised in the comparative period. 18. Significant changes in accruals, provisions and other liabilities During the six months ended 30 June 2026, accrued holiday entitlements increased by PLN 9,045 thousand. In these interim condensed consolidated financial statements, the entitlements are presented in the statement of financial position under current liabilities within ‘Employee benefit obligations.’ During the six months ended 30 June 2026, prepayments relating to the Company’s Social Benefits Fund, presented in the statement of financial position under ‘Current prepayments and accrued income and other assets’, were up by PLN 7,032 thousand; they will be fully recognised in profit or loss in 2026. 19. Debt The Group’s principal sources of external finance are credit facility agreements and lease agreements. The Group did not breach any if its debt covenants in the period covered by these interim condensed consolidated financial statements. The tables below set out the movements in the utilisation of the funding sources. Item 30 Jun 2026 (unaudited) 31 Dec 2025 At amortised cost 742,728 633,799 Overdraft facilities 315,088 295,917 Credit facilities 400,809 318,347 Non-bank borrowings 26,831 19,535 Lease liabilities 478,781 446,845 Lease liabilities 478,781 446,845 Borrowings and lease liabilities 1,221,509 1,080,644 Current liabilities under borrowings and leases 141,282 147,687 Non-current liabilities under borrowings and leases 1,080,227 932,957 As at 30 June 2026, the Parent and 25 subsidiaries of the Diagnostyka Group participated in a cash pooling arrangement. Amounts receivable and payable under the arrangement are presented on a net basis as the requirements of paragraph 42 of IAS 32 are met: (i) there is a legally enforceable right to set off; (ii) there is an intention to settle on a net basis, or to realise the asset and settle the liability simultaneously. The table below presents changes in liabilities under borrowings and leases in the six months ended 30 June 2026 and in the corresponding period of the previous year. Item Borrowings Leases TOTAL Debt as at 1 Jan 2026 633,799 446,845 1,080,644 Conclusion of new/ modification of existing lease contracts - 76,498 76,498
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 26 Borrowings or leases of subsidiaries as at the date of acquisition of control 920 3,224 4,144 Proceeds from borrowings – received financing 121,454 - 121,454 Contract termination and reduction in the scope of lease - (10,664) (10,664) Lease modifications and lease-term reassessments for open-ended lease contracts - 33,884 33,884 Interest accrued on borrowings 18,102 15,726 33,828 Exchange differences 8 303 311 Repayments of debt incurred – principal (14,209) (71,177) (85,386) Repayments of debt incurred – interest (17,346) (15,858) (33,204) Change in debt during the period 108,929 31,936 140,865 Debt as at 30 Jun 2026 742,728 478,781 1,221,509 Item Borrowings Leases TOTAL Debt as at 1 Jan 2025 594,349 375,074 969,423 Conclusion of new/ modification of existing lease contracts - 64,963 64,963 Borrowings or leases of subsidiaries as at the date of acquisition of control 4,606 2,956 7,562 Proceeds from borrowings – received financing 52,100 - 52,100 Contract termination and reduction in the scope of lease - (41) (41) Lease modifications and lease-term reassessments for open-ended lease contracts - 16,524 16,524 Interest accrued on borrowings 21,320 11,868 33,188 Exchange differences - (29) (29) Repayments of debt incurred – principal (24,404) (64,043) (88,447) Repayments of debt incurred – interest (20,802) (11,321) (32,123) Change in debt during the period 32,820 20,877 53,697 Debt as at 30 June 2025 627,169 395,951 1,023,120 20. Other material changes 20.1. Equity securities During the six months ended 30 June 2026, the Group did not issue, redeem, or repurchase any equity securities. 20.2. Litigation No material litigation developments occurred during the reporting period that would have an effect on the financial information presented in these interim condensed consolidated financial statements. 20.3. Contingent assets and liabilities As at 30 June 2026, the Group continued to use its bank -guarantee facility with BNP Paribas; utilisation rose by PLN 280 thousand versus 31 December 2025, to PLN 3,565 thousand. The amount of sureties issued by the Parent on behalf of subsidiaries in connection with their lease contracts decreased by PLN 1,333 thousand compared with year-end 2025, to PLN 1,148 thousand as at 30 June 2026. 20.4. Capital and other commitments As at 30 June 2026, the subsidiary Diag Invest Sp. z o.o. had a capital commitment under a general contractor agreement for a project in Gliwice, concluded with Przedsiębiorstwo Budowlano -Produkcyjne Łęgprzem Sp. z o.o., totalling PLN 19,262 thousand, net. The project involves the alteration, extension and conversion of a production building into a histopathology laboratory, installation of a gas system, and construction of a car park
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 27 and a transformer station. As at 30 June 2026, expenditure incurred by Diag Invest Sp. z o.o. in connection with the project was PLN 8,060 thousand. 20.5. Capital management In the six months ended 30 June 2026, there were no material changes to the objectives, policies and procedures of capital management. 20.6. Cash and cash equivalents and notes to the statement of cash flows For the purposes of the statement of cash flows, cash and cash equivalents comprise cash in hand and balances held in bank accounts with financial institutions with a high credit rating (BBB), net of outstanding overdrafts. Item 30 Jun 2026 (unaudited) 31 Dec 2025 Cash in hand and at banks 12,862 11,141 Short-term deposits - 4,559 Cash in transit 4,744 2,770 Restricted cash – VAT account (split payment) 7 3 Loss allowances (49) (49) Balances in the consolidated statement of cash flows 17,564 18,424
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 28 The following table provides a reconciliation of the differences between the changes in balances as presented in the consolidated interim statement of cash flows and those in the consolidated interim statement of financial position. Item 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) (Increase)/decrease in trade and other receivables (85,784) (19,028) Change in non-current receivables in the statement of financial position (1,468) (102) Change in trade receivables in the statement of financial position (87,562) (20,996) Change in public charges receivable in the statement of financial position 360 281 Change in other current receivables in the statement of financial position (1,263) (3,601) Acquisition of control 839 2,923 Dividends receivable 639 753 Receivables from sale of property, plant and equipment 104 1,714 Receivables from share capital contributions from non-controlling interests (30) - Lease receivables 2,597 - Payments to acquire property, plant and equipment and intangible assets (67,007) (70,049) Change in amounts disclosed in the statement of financial position (14,298) (42,935) Net carrying amount of retired or sold items of property, plant and equipment (647) (3,955) Acquisition of subsidiaries – additions to property, plant and equipment 729 11,885 Business acquisitions and acquisitions of an organised part of business – additions to property, plant and equipment 64 58 Business acquisitions and acquisitions of an organised part of business – additions to customer relationships 4,709 5,452 Subleases (1,151) - Reclassification to property, plant and equipment upon lease termination – additions to property, plant and equipment 5,111 1,871 Change in SAP implementation expenditure (1,799) (4,326) Depreciation and amortisation in current period (46,809) (37,286) Liabilities from purchase of property, plant and equipment and intangible assets (11,346) (813) Other (1,570) - (Increase)/decrease in inventories 10,985 (3,969) Change in amounts disclosed in the statement of financial position 10,752 (3,978) Acquisition of control 233 9 (Increase)/decrease in accruals and liabilities, excluding borrowings 36,401 23,145 Change in amounts disclosed in the statement of financial position: 23,775 63,078 Trade payables 25,396 19,945 Employee benefit obligations 9,912 11,470 Public charges payable 3,939 3,217 Other liabilities and government grants (318) 2,643 Accrued expenses and deferred income (9,776) (9,176) Other financial liabilities (5,378) 34,979 Acquisition of subsidiaries – increase in liabilities (1,144) (5,067) Change in investment liabilities 11,346 813 Change in liabilities from acquisition of shares 17,648 - Change in dividend liabilities – non-controlling interests (2,815) (959) Acquisition of subsidiaries – increase in accrued expenses 148 259
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 29 Liability related to additional consideration (price adjustment) for acquisition of shares 1,630 1,119 Change in other financial liabilities (measurement and recognition of put options on non-controlling interests) and recognition (13,900) (36,098) Other (287) - 21. Business combinations and acquisitions of non-controlling interests 21.1. Business acquisitions and business combinations of entities under common control In the six months ended 30 June 2026, the Group acquired shares in subsidiaries (acquisition of control) and organised parts of businesses (business acquisitions) providing laboratory testing services, as detailed in the table below. Based on the judgement of the Parent’s Management Board, as presented in the annual consolidated financial statements for the 12 months ended 31 December 2025, each acquired organised part of business represents a business as defined in IFRS 3. The purpose of the acquisitions was to increase the Group's market share in the sector and to expand its current operations in medical laboratory testing, diagnostic imaging services, and lease of medical equipment. The consideration was transferred in cash. In addition, the acquisitions involved contingent consideration. For details, see the table presenting information on business acquisitions in the current period. In the six months ended 30 June 2026, no legal mergers were completed at the Group. In the six months ended 30 June 2025, the Parent did not complete any legal mergers. On 23 April 2025, the subsidiary Diagnostyka Wyrobek Sp. z o.o. merged with another subsidiary Eurodent Sp. z o.o. Step acquisition In the six months ended 30 June 2026, the Parent accounted for the business combination involving Instytut Mikroekologii Sp. z o.o., which was achieved in stages. The item ‘Other operating income’ in the consolidated statement of comprehensive income prese nts the effect of fair -value measurement of previously held equity interests in associates and jointly controlled entities (PLN 4.3 million) as at the date of acquisition of control for step acquisitions. During the six months ended 30 June 2026, the Group carried out the following business acquisitions: Entities acquired in 2026 Allocation to CGUs Principal business Acquisition date % of shares acquired % of non- controlling interests Acquired businesses Laboratorium Hormonalno Analityczne Teresa Joanna Gago Pasłęk medical laboratory testing services 1 Feb 2026 100% 0% Prywatne Laboratorium Analiz i Usług Medycznych Kielce Lab Centralny medical laboratory testing services 1 Feb 2026 100% 0% Euroimmun Polska sp. z o.o. Wrocław Lab Centralny medical laboratory testing services 1 Mar 2026 100% 0% NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września Poznań Lab Centralny medical laboratory testing services 1 Mar 2026 100% 0% NZOZ Labomed Chorzów Katowice Lab Paderewskiego medical laboratory testing services 1 Jun 2026 100% 0% Acquisition of control
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 30 Diagnostyka Skamed Rezonans Sp. z o.o. Skamed diagnostic imaging services 19 Jan 2026 61% 39% LAB-AD Sp. z o.o. Lab-AD medical laboratory testing services 30 Jan 2026 100% 0% Instytut Mikroekologii Sp. z o.o. Instytut Mikrobiologii medical laboratory testing services 26 Feb 2026 100% 0% Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o.o. OncoGenLab diagnostic imaging services 30 Apr 2026 100% 0% Wałowamed Sp. z o.o. Wałowamed diagnostic imaging services 12 May 2026 70% 30% * The data in the columns are presented rounded to whole percentages.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 31 The table below presents detailed information on the business acquisitions, including the consideration paid, the value of ne t assets acquired and goodwill. Acquired entity Total consideration Acquired assets and liabilities (at fair value) Net assets Non-controlling interest Goodwill Property, plant and equipment Right-of-use assets Inventories Receivables Other assets, cash Provisions and liabilities Customer relationships As at 1 January 2026 483,834 Business acquisition 6,540 64 - 1 - 76 (399) 2,036 1,778 - 4,762 Laboratorium Hormonalno Analityczne Teresa Joanna Gago 940 - - - - 24 (68) 348 304 - 636 Prywatne Laboratorium Analiz i Usług Medycznych 1,000 3 - 1 - 12 (38) 196 174 - 826 Euroimmun Polska sp. z o.o. 500 55 - - - 11 (76) 370 360 - 140 NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września 600 5 - - - 15 (17) 78 81 - 519 NZOZ Labomed Chorzów 3,500 1 - - - 14 (200) 1,044 859 - 2,641 Acquisition of control 17,260 729 3,225 232 839 1,777 (5,784) 2,674 3,691 182 13,751 Diagnostyka Skamed Rezonans Sp. z o.o. 2,094 62 1,540 - 349 180 (1,988) 87 231 84 1,947 Lab-AD Sp. z o.o.* 450 - - - - - - - - - 450 Instytut Mikroekologii Sp. z o.o.** 10,329 142 1,068 221 237 1,397 (1,731) 327 1,660 - 8,669 Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o.o.*** 3,137 - 235 11 138 181 (677) 1,585 1,473 - 1,664 Wałowamed Sp. z o.o.*** 1,250 525 382 - 115 19 (1,388) 675 327 98 1,021 As at 30 June 2026 (unaudited) 4,710 502,346 * As at the date of these interim condensed consolidated financial statements, the initial accounting for the business combin ation had not yet been finalised, and therefore the accounting for the acquisition of the company was not completed. Goodwill on this acquisition was provisionally assumed to equal the purchase price specified in the investment agreement. The final amount of goodwill recognised in connection with the acquisition will differ from the provisional amount . ** The total consideration for shares in Instytut Mikroekologii Sp. z o.o. includes the fair value measurement of shares held as at the date of acquisition of control of PLN 4.3 million. *** The total consideration for the acquisition of Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o.o. and Wałowamed Sp. z o.o. includes liabilities related to estimated upward price adjustments of PLN 37 thousand and PLN 224 thousand, respectively.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 32 Effect of acquisitions on the Group's profit or loss These interim condensed consolidated financial statements include the effect of the acquisition of businesses described above for the period from the respective acquisition dates to 30 June 2026. Entities acquired in 2026 Number of months in the Group: Acquired company’s revenue from merger date** Estimated revenue for full year* Acquired company’s net profit or loss from merger date Estimated net profit or loss for full year Laboratorium Hormonalno Analityczne Teresa Joanna Gago 5 757 1,816 45 208 Prywatne Laboratorium Analiz i Usług Medycznych 5 318 762 43 185 Euroimmun Polska sp. z o.o. 4 566 1,699 64 192 NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września 4 231 692 19 115 NZOZ Labomed Chorzów 1 214 2,573 46 555 Diagnostyka Skamed Rezonans Sp. z o.o. 5 1,538 3,688 (22) 260 Instytut Mikroekologii Sp. z o.o. 4 1,992 5,791 (227) (746) Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o.o. 2 341 1,453 117 214 Wałowamed Sp. z o.o. 2 299 2,051 (32) (99) 6,256 20,525 53 884 * For acquired organised parts of business, the revenue estimate is based on the revenue amount generated by the acquired entities in the 12 months prior to the acquisition date. ** Proportional revenue estimated for the number of months in the Group. Acquired receivables As a result of the business acquisitions in the six months ended 30 June 2026 the Group acquired receivables of PLN 839 thousand. Goodwill As a result of acquisitions, the Group recognised goodwill of PLN 18,513 thousand. It reflects, among other things, expected synergies between the Company and the acquired businesses. The amount of goodwill expected to be treated as a deductible expense for tax purposes is PLN 6,411 thousand. Net cash outflows for acquisitions Item 30.06.2026 (unaudited) Total cash consideration – subsidiaries 38,048 Less: cash and cash equivalents acquired (1,706) Net cash outflows for acquisitions 36,342 Acquisition-related costs
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 33 In connection with the business acquisitions, the Group incurred only costs of notarial fees and tax on transactions under civil law (Polish transfer tax). The amount of these costs was immaterial. 21.2. Disposal of subsidiaries During the six months ended 30 June 2026, the Group did not dispose of any subsidiaries. 21.3. Disposal and acquisition of non-controlling interests The table below presents changes in non -controlling interests in the six months ended 30 June 2026 and in the previous year. Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) At the beginning of the reporting period 18,795 14,864 Share of profit during the year 6,432 5,198 Acquisition of non-controlling interests (80) (445) Acquisition of control 182 3,236 Dividend payment (8,769) (6,211) Non-controlling interest in capital increase at subsidiaries - 4,926 Put option on non-controlling interests 863 (7,649) At the end of the reporting period 17,423 13,919 In the six months ended 30 June 2026, shareholders of subsidiaries with non -controlling interests resolved on the payment of dividends to non -controlling interests totalling PLN 8,769 thousand. As at 30 June 2026, dividends payable to non-controlling interests (including possible dividend tax) amounted to PLN 2,815 thousand. Following the acquisition of Diagnostyka Skamed Rezonans Sp. z o.o. and Wałowamed Sp. z o.o., the value of non-controlling interests increased by PLN 182 thousand (see Note 21.1). On 25 February 2026, Diagnostyka Consilio Sp. z o.o., a subsidiary, entered into an agreement to purchase two shares in its subsidiary Histamed DC Sp. z o.o. from a non -controlling interest shareholder for a consideration of PLN 200. Following the transaction, the Group's interest in the company's share capital rose to 74%, and the value of non-controlling interests fell by PLN 80 thousand.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 34 22. Fair value of financial instruments The fair value of financial instruments is shown in the table below. Item Fair value as at 30 Jun 2026 (unaudited) Fair value as at 31 Dec 2025 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets measured at fair value through profit or loss - - - - 1,765 - Derivative instruments (IRS) - - - - 1,765 - Total material categories – assets - - - - 1,765 - Financial liabilities measured at fair value - - 103,723 - - 109,101 Liabilities from put options on non-controlling interests - - 100,306 - - 86,406 Liabilities from contingent consideration - - 313 - - 1,943 Share acquisition liabilities - - 3,104 - - 20,752 Total material categories – equity and liabilities - - 103,723 - - 109,101 In the six months ended 30 June 2026, the amount of liabilities from contingent consideration fell by PLN 1,854 thousand as a result of accounting for the contingent consideration payable to the shareholders of Diagnostyka-Teleradiologia24 Sp. z o.o. (PLN 1,750 thousand) and Centrum Medyczne Medix Sp. z o.o. (PLN 215 thousand). The differences between the estimated amount of the liabilities and their final amount were recognised in the statement of comprehensive inco me under finance costs. The PLN 17,648 thousand decrease in the liabilities from acquisition of shares in subsidiaries followed from the final paymen t of the liability related to Diagnostyka S.A.’s acquisition of shares in Zakład Rentgena i USG Wyrobek Sp. z o.o. In the six months ended 30 June 2026, the interest rate swap (IRS) was finally settled. In the six months ended 30 June 2026, there were no changes in the classification of financial instruments to the fair-value hierarchy levels or in the measurement techniques applied. For liabilities under borrowings, the fair value is determined by discounting the cash flows at a variable interest rate, updated at the end of each reporting period. The fluctuations in the variable interest rate accurately mirror market dynamics and faci litate the assessment of the fair value of financial liabilities. They are classified at Level 2 of the fair value hierarchy. The carrying amounts of the financial assets and liabilities other than those presented above do not differ materially from their fair values in all periods presented.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 35 Options classified as derivative instruments Company to which the put option applies Acquisition date % of shares under option Exercise period Measurement as at 30 Jun 2026 (unaudited) Measurement as at 31 Dec 2025 Price determination method Put options on non-controlling interests 100,306 86,406 Diagnostyka Wyrobek Sp. z o.o. 16 Dec 2024 21.34% from 1 Jan 2027 15,221 19,863 EBITDA multiple method Diagnostyka - Teleradiologia24 Sp. z o.o. 15 Oct 2024 49.35% from 15 Feb 2026 41,582 31,665 EBITDA multiple method Livmed Sp. z o.o. 24 Oct 2024 10.05% from 1 Oct 2025 4,646 4,515 EBITDA multiple method Eurodiagnostic Sp. z o.o. 1 Apr 2025 48.98% from 1 May 2028 32,899 25,145 EBITDA multiple method Vita-Skan Sp. z o.o. 8 Jul 2025 49.00% from 8 Aug 2028 5,508 5,218 EBITDA multiple method Wałowamed Sp. z o. o. 12 May 2026 30.00% from 31 Dec 2027 450 - EBITDA multiple method Options classified as derivative instruments - - Vitalabo Diag Invest Sp. z o.o. 19 Jul 2022 48.57% indefinite - - net asset value approach Telediagnostyka Spółka z o.o. 26 Apr 2024 49.00% from 26 Apr 2026 - - EBITDA multiple method Total 100,306 86,406 Following the acquisition by Diagnostyka S.A. of additional shares in its subsidiary Instytut Mikroekologii Sp. z o.o., the p ut option on the 49.5% interest held by the non - controlling interest shareholder as at the end of 2025 expired. As a result of the acquisition of Wałowamed Sp. z o.o. shares by Diagnostyka Wyrobek Sp. z o.o. in 2026, a put option was rec ognised under the investment agreement. Other changes in the carrying amount of liabilities arising from put options on non -controlling interests, as presented in the table above, reflect remeasurement to fair value. The valuation of these put options is tied to the future financial performance of the respective subsidiaries; in line with the Group’s accounting policy, re -measurements are recognised directly in equity and do not affect profit or loss.
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 36 23. Related-party transactions Transactions between the Parent and its subsidiaries, which are related parties of the Company, have been eliminated during consolidation and are not disclosed in this note. Detailed information on the Group’s other related-party transactions is presented below. Item Sale of goods for resale and services Purchase of goods for resale and services 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) Associates: 17 30 7,861 5,684 GENOMED S.A. 17 4 7,509 5,438 GenXone S.A. - 26 352 246 Joint ventures in which the Parent is a partner: 539 550 3,456 828 Laboratorium Medyczne OPTIMED Kuriata Wroński Sp. z o.o. 395 355 - - Instytut Mikroekologii Sp. z o.o. 4 75 54 580 Livmed Diagnostyka Jarocin Sp. z o.o. - - 49 14 Telediagnostyka Sp. z o.o. 80 119 468 234 PP Diagnostyka sp. z o.o. 39 - 75 - Vitalabo Diag Invest Sp. z o.o. 21 1 2,810 - Key management personnel (members of the Management Boards) of the Parent and subsidiaries - - 375 381 Teresa Fryda - - 311 304 Hanna Chodasewicz-Fryda - - 64 77 Supervisory Boards of the Parent and subsidiaries: 104 47 649 556 Varius s.c. Patrycja Swadźba, Agnieszka Swadźba 20 21 649 556 Vendozi Sp. z o.o. 84 25 - - Neoinsight Sp. z o.o. - 1 - - Other related parties: 8,758 5,364 23,481 19,162 Eclipse Sp. z o.o. Sp. k. 235 321 15,044 11,515 ABP Investments Sp. z o.o. - - 8,294 7,567 House-med S.A. 8,523 5,043 71 4 Jan Fryda - - 72 76 Total 9,418 5,991 35,822 26,611
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 37 Item Receivables from related parties Liabilities to related parties 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Associates: 1 10 1,402 1,029 GENOMED S.A. 1 10 1,311 976 GenXone S.A. - - 91 53 Joint ventures in which the Parent is a partner: 43,292 33,539 156 307 Laboratorium Medyczne OPTIMED Kuriata Wroński Sp. z o.o. 68 142 - - Instytut Mikroekologii Sp. z o.o. - 2 - 135 Livmed Diagnostyka Jarocin Sp. z o.o. 1,487 905 3 5 Livmed Diagnostyka Rawicz Sp. z o.o. 5,673 5,555 - - Telediagnostyka Sp. z o.o. 4 4 78 45 Vitalabo Diag Invest Sp. z o.o. 26,123 26,931 75 122 PP Diagnostyka sp. z o.o. 9,937 - - - Key management personnel (members of the Management Boards) of the Parent and subsidiaries - - - - Supervisory Boards of the Parent and subsidiaries: 17 10 59 23 Varius s.c. Patrycja Swadźba, Agnieszka Swadźba 2 10 59 23 Vendozi Sp. z o.o. 15 - - - Other related parties: 5,957 2,020 1,619 2,057 Eclipse Sp. z o.o. Sp. k. 199 148 1,570 1,165 ABP Investments Sp. z o.o. - 9 36 849 House-med S.A. (formerly House-med Sp. z o.o.) 5,758 1,863 13 43 Total 49,267 35,579 3,236 3,416 In the period covered by these interim condensed consolidated financial statements, all related -party transactions other than the loans described in Note 15, which are included in the balances presented above, arose in the ordinary course of business and were consistent with those disclosed in the Group’s most recent annual consolidated financial statements. All related-party transactions were conducted on an arm’s-length basis. 24. Remuneration of key management personnel The cost of compensation of Management Board members and other members of senior management during the six months ended 30 June 2026 comprised short -term employee benefits and the measurement of the share -based incentive plan, and was as follows: 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) Management Board of the Parent 6,299 8,196 Short-term benefits 4,120 5,162 Share-based payment plan 2,179 3,034 Supervisory Board of the Parent 741 535 Short-term benefits 741 535 Total compensation of members of the Parent’s Management and Supervisory Boards 7,040 8,731
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DIAGNOSTYKA GROUP Interim condensed consolidated financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed consolidated financial statements on pages 14 to 38 are an integral part of the financial statements 38 25. Events after the reporting date Business acquisitions On 14 August 2026, the Parent entered into an agreement to acquire a 63.7% equity interest in Aidport Sp. z o.o. of Skórzewo for PLN 23,202 thousand. The agreement provides for a price adjustment and additional consideration, subject to certain conditions. As a result of the agreement, the Parent acquired control of the company. Given the agreement execution date, the initial accounting for the business combination had not yet been finalised as at the date of these interim condensed consolidated financial statements, and therefore no disclosures were made for the acquisition. Acquisition of non-controlling interests On 30 July 2026, the Company acquired the residual 10.05% non-controlling interest in Livmed sp. z o.o. of Nowy Tomyśl for PLN 4,646 thousand. Following the transaction, the Company’s equity interest in the entity rose to 100%. On 10 August 2026, Diagnostyka Wyrobek Sp. z o.o. acquired a 10% non -controlling interest in Diagnostyka Obrazowa Bielsko-Biała Sp. z o.o. of Kraków for PLN 200 thousand. As a result of the transaction, Diagnostyka Wyrobek Sp. z o.o. became the sole share holder of the company (holding 100% of its shares), and the Group's equity interest in the company increased to 78.66% (the sum of shares controlled directly and indirectly). Legal merger On 1 July 2026, the merger of Diagnostyka S.A. (the acquirer) with its subsidiary Laboratoria Medyczne Novalab Sp. z o.o. (the acquiree) was registered. The merger was effected pursuant to Article 492.1.1 of the Commercial Companies Code in conjunction wit h Article 516.6 of the Commercial Companies Code, by transferring all the acquiree’s assets to the acquirer. As of the date of registration of the merger, the acquirer assumed all rights and obligations of the acquiree via universal succession. The merger had no effect on the consolidated financial statements of the Group. On 3 August 2026, the merger of Histamed DC Sp. z o.o. (the acquirer) with its subsidiary Niepubliczny Zakład Opieki Zdrowotnej Diagno -Med Sp. z o.o. (the acquiree) was registered. The merger was effected pursuant to Article 492.1.1 of the Commercial Comp anies Code in conjunction with Article 516.6 of the Commercial Companies Code, by transferring all the acquiree’s assets to the acquirer. As of the date of registration of the merger, the acquirer assumed all rights and obligations of the acquiree via univ ersal succession. The merger had no effect on the consolidated financial statements of the Group. On 31 August 2026, the Parent's Extraordinary General Meeting resolved on a merger of the Parent with its subsidiary Diagnostyka Digital Hub Sp. z o.o. of Kraków. The merger will take effect on the date on the date of its registration in the Business Register relevant for the acquirer's registered address. Appointment of a Management Board member For information on the appointment of a Management Board member after the reporting date, see Section 1.1 The Parent. As at the date of authorisation of these interim condensed consolidated financial statements, the Group did not identify any other events subsequent to the reporting date that would have a material bearing on these financial statements.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 39 INTERIM CONDENSED FINANCIAL STATEMENTS OF DIAGNOSTYKA S.A. for the six months ended 30 June 2026 Kraków, 9 September 2026
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 40 STATEMENT OF COMPREHENSIVE INCOME for the six months ended 30 June 2026 Note 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue 1,105,760 985,198 559,095 489,106 Revenue from contracts with customers 6 1,101,196 980,661 557,150 487,366 Other operating income 4,564 4,537 1,945 1,740 Operating expenses (933,974) (805,693) (482,035) (405,449) Depreciation and amortisation 10, 11 (92,621) (81,237) (47,433) (41,338) Raw materials and consumables used (242,809) (202,116) (127,548) (100,297) Services (134,490) (115,039) (72,098) (59,160) Employee benefits expense (436,228) (382,805) (219,349) (192,025) Taxes and charges (15,117) (12,178) (7,325) (5,988) Other expenses by nature (9,899) (7,765) (6,973) (4,498) Cost of goods for resale and materials sold (2,195) (2,515) (1,089) (1,244) Impairment losses (including reversals of impairment losses) on trade receivables and other financial assets (3) (553) 276 (221) Other operating expenses (612) (1,485) (496) (678) Operating profit (loss) 171,786 179,505 77,060 83,657 Finance income 38,840 27,376 37,382 26,273 Finance costs 8 (33,816) (33,115) (16,627) (17,488) Profit (loss) before tax 176,810 173,766 97,815 92,442 Income tax 9 (31,448) (34,969) (14,489) (16,319) NET PROFIT (LOSS) 145,362 138,797 83,326 76,123 Other comprehensive income - Change in fair value of equity financial instruments measured at fair value through other comprehensive income 21 2,944 107 (879) 799 Items that will not be reclassified to profit or loss in subsequent reporting periods 2,944 107 (879) 799 Total other comprehensive income 2,944 107 (879) 799 Total comprehensive income 148,306 138,904 82,447 76,922
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 41 STATEMENT OF FINANCIAL POSITION as at 30 June 2026 ASSETS Note As at 30 Jun 2026 (unaudited) As at 31 Dec 2025 Non-current assets 1,694,299 1,627,973 Property, plant and equipment 10 196,563 195,167 Right-of-use assets 11 483,647 459,890 Goodwill 12, 20.1 301,289 296,527 Other intangible assets 10 127,300 111,511 Loans granted 14 54,381 54,975 Investments in associates and jointly controlled entities measured at cost 13 30,145 26,394 Investments in subsidiaries 13 484,580 472,500 Investments in associates measured at fair value 13, 21 8,259 5,315 Non-current receivables 6,658 4,709 Non-current prepayments and accrued income and other assets 1,477 985 Current assets 357,060 267,401 Inventories 47,272 58,139 Trade receivables 233,417 167,130 Loans granted 14 25,147 24,361 Other current receivables 32,184 6,522 Derivative instruments 21 - 1,765 Current prepayments and accrued income and other assets 17 15,183 7,087 Cash and cash equivalents 19.6 3,857 2,397 TOTAL ASSETS 2,051,359 1,895,374
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 42 EQUITY AND LIABILITIES Note As at 30 Jun 2026 (unaudited) As at 31 Dec 2025 Equity 531,574 527,029 Share capital 15 33,757 33,757 Share premium 41,617 41,617 Capital reserve 259,170 174,587 Retained earnings 183,337 271,087 Other reserves 13,693 5,981 Non-current liabilities 1,050,428 919,145 Borrowings 18 680,125 579,166 Lease liabilities 18 358,301 322,211 Employee benefit obligations 3,132 3,132 Deferred tax liabilities 6,416 12,105 Other liabilities and government grants 2,454 2,531 Current liabilities 469,357 449,200 Trade payables 143,033 121,350 Borrowings 18 31,579 29,276 Lease liabilities 18 125,640 135,341 Other financial liabilities 21 4,638 22,695 Current tax liabilities 18,519 3,599 Employee benefit obligations 17 82,438 74,279 Public charges payable 46,282 43,498 Other liabilities and government grants 17,228 19,162 TOTAL EQUITY AND LIABILITIES 2,051,359 1,895,374
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 43 STATEMENT OF CHANGES IN EQUITY for the six months ended 30 June 2026 and 30 June 2025 Note Share capital Share premium Capital reserve Retained earnings Other reserves Total As at 1 January 2026 33,757 41,617 174,587 271,087 5,981 527,029 Net profit for the year - - - 145,362 - 145,362 Measurement of shares in GenXone 13, 21 - - - - 2,944 2,944 Total comprehensive income - - - 145,362 2,944 148,306 Allocation of profit to capital reserve 7 - - 84,583 (84,583) - - Dividend payment 7 - - - (148,529) - (148,529) Share-based payment plan 16 - - - - 4,768 4,768 Total changes in equity - - 84,583 (87,750) 7,712 4,545 As at 30 June 2026 (unaudited) 33,757 41,617 259,170 183,337 13,693 531,574
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 44 Note Share capital Share premium Capital reserve Retained earnings Other reserves Total As at 1 January 2025 33,757 41,617 88,113 236,183 1,673 401,343 Net profit for the year - - - 138,797 - 138,797 Measurement of shares in GenXone 21 - - - - 107 107 Total comprehensive income - - - 138,797 107 138,904 Allocation of profit to capital reserve - - 86,474 (86,474) - - Dividend payment - - - (111,734) - (111,734) Share-based payment plan 16 - - - - 4,535 4,535 Total changes in equity - - 86,474 (59,411) 4,642 31,705 As at 30 June 2025 (unaudited) 33,757 41,617 174,587 176,772 6,315 433,048
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 45 STATEMENT OF CASH FLOWS for the six months ended 30 June 2026 and 30 June 2025 Note 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) Profit (loss) before tax 176,810 173,766 Adjustments to profit before tax: 91,840 88,656 Depreciation and amortisation 10, 11 92,621 81,237 (Gain)/loss on investing activities (730) (1,731) Net finance income/(costs) (4,819) 4,615 Share-based payment plan 16 4,768 4,535 Adjustments due to changes in net working capital: (22,252) 9,834 (Increase)/decrease in trade and other receivables 19.6 (65,246) (11,800) (Increase)/decrease in inventories 19.6 10,868 (3,240) Increase/(decrease) in liabilities, excluding borrowings 19.6 40,714 33,893 Change in accruals and deferrals 19.6 (8,588) (9,019) Income tax paid (22,603) (10,295) Net cash flows from operating activities 223,795 261,961 Cash flows from investing activities Proceeds from sale of property, plant and equipment and intangible assets 866 1,793 Payments to acquire property, plant and equipment and intangible assets 19.6 (53,353) (56,280) Proceeds from sale of investments in associates - 35 Payments to acquire businesses, net of cash acquired 20.1 (6,540) (9,630) Payments to acquire shares in subsidiaries, associates and jointly controlled entities 13, 21 (35,408) (38,286) Dividends received 10,692 15,003 Interest received 14 957 925 Repayments of loans 14 11,857 5,344 Disbursements of loans 14 (10,644) (24,703) Net cash flows from investing activities (81,573) (105,799) Cash flows from financing activities Repayments of the principal portion of lease liabilities 18 (65,375) (59,463) Proceeds from borrowings 18 112,510 61,238 Repayments of borrowings 18 (9,984) (20,278) Cash flows from derivative instruments (IRS) 1,900 3,854 Interest on lease liabilities and borrowings 18 (31,284) (30,208) Dividends paid 7 (148,529) (111,734) Net cash flows from financing activities (140,762) (156,591) Net increase (decrease) in cash and cash equivalents 1,460 (429) Cash at the beginning of the period 2,397 2,867 Cash at the end of the period 19.6 3,857 2,438
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 46 NOTES TO THE FINANCIAL STATEMENTS 1. General information 1.1. The Company Diagnostyka S.A. (the “Company”) is entered in the National Court Register under No. 0000918455. Its registered office is located in Kraków, at ul. prof. Michała Życzkowskiego 16. As at the date of these interim condensed financial statements, the composition of the Parent’s Management Board and Supervisory Board is as follows: Management Board: Jakub Swadźba – President of the Management Board Dariusz Zowczak – Vice President of the Management Board Marta Rogalska-Kupiec – Vice President of the Management Board Jaromir Pelczarski – Vice President of the Management Board Jakub Tatak – Vice President of the Management Board Supervisory Board: Artur Olender – Chair of the Supervisory Board Jacek Prusek – Member of the Supervisory Board Grzegorz Głownia – Member of the Supervisory Board Marcin Fryda – Member of the Supervisory Board Patrycja Swadźba – Member of the Supervisory Board Paweł Leżański – Member of the Supervisory Board Piotr Solorz – Member of the Supervisory Board Aniela Hejnowska – Member of the Supervisory Board The Supervisory Board has established an Audit Committee (the “Audit Committee”), comprising the following members: Aniela Hejnowska – Chair of the Audit Committee Grzegorz Głownia – Member of the Audit Committee Artur Olender – Member of the Audit Committee In the period to the date on which these interim condensed financial statements were authorised for issue, the composition of the Management Board changed as follows: • Jakub Tatak was appointed to the Management Board as Vice President with effect from 1 September 2026. The Company shares have been listed on the main market of the Warsaw Stock Exchange (“WSE”), in the continuous trading system, since 7 February 2025. 1.2. Functional and reporting currency These interim condensed financial statements are presented in the Polish złoty (“PLN”) and, unless stated otherwise, all amounts are given in thousands of PLN. The Polish złoty is the functional and reporting currency of the Parent and its subsidiaries.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 47 2. Basis of preparation of the interim condensed financial statements These interim condensed financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting, as adopted by the European Union, and the Regulation of the Minister of Finance on current and periodic information to be published by issuers of securities and conditions for recognition as equivalent of information whose disclosure is required under the laws of a non-member state, dated 6 June 2025 (Dz.U. of 2025 item 755). These interim condensed financial statements do not include all the information and disclosures required to be given or made in annual financial statements and should be read in conjunction with the Company’s annual separate financial statements for the 12 months ended 31 December 2025, issued on 20 April 2026. Going concern As at 30 June 2026, the Company's current liabilities exceeded its current assets. However, the Management Board does not consider this position to be indicative of liquidity risk. As a significant portion of the Group's sales is generated through retail transactions settled in cash, current liabilities may exceed current assets. As a result, due to a short cash conversion cycle, the Company is able to service its liabilities on an ongoing basis. In the opinion of the Management Board, the financial condition of the Company is stable. Every year, the Company generates a profit from its operations, and it is in a positive equity position. Additionally, the Company’s obligations arising from credit covenants are duly met, its liabilities are settled in a timely manner, and financing for its operations has been secured through a revolving credit facility. The Company also generates positive operating cash flows. The financial results presented in these interim condensed financial statements support the above assessment. In view of the foregoing, these interim condensed financial statements have been prepared on the assumption that the Company will continue as a going concern in the foreseeable future. The Company regularly evaluates the impact of the war in Ukraine on the current economic climate in Poland. It monitors the macroeconomic environment on an ongoing basis, particularly in relation to potential U.S. tariffs on the European Union and their po ssible effects on the Company. The Company has also noted the escalation of geopolitical tensions relating to the situation in Iran. These developments have no material impact on the amounts recognised in these interim condensed financial statements; how ever, they may give rise to increased uncertainty in fuel markets and affect the Company’s operations in future periods. The Management Board continues to monitor the situation and its potential implications for the Company’s operating activities. As the C ompany operates primarily in the domestic market, the Management Board believes that, at present, these factors do not have a material impact on its ability to continue as a going concern or on its financial statements as a whole. 3. Material accounting policy information The accounting policies applied in preparing these interim condensed financial statements are consistent with the policies applied in preparing the Company's annual separate financial statements for the 12 months ended 31 December 2025, except for the appl ication of new or amended standards and interpretations effective for annual periods beginning on or after 1 January 2026. The amended standards and interpretations that are effective for the first time in 2026 have no effect on these interim condensed financial statements of the Company. The amendments are described below. 1. Changes to the classification and measurement of financial instruments – amendments to IFRS 9 and IFRS 7 On 30 May 2024, the International Accounting Standards Board issued amendments to IFRS 9 and IFRS 7 intended to: (a) clarify the date of recognition and derecognition of certain financial assets and liabilities, with an exemption for certain financial liabilities settled through electronic payment systems; (b) clarify and add further guidance on assessing whether a financial asset meets the SPPI criterion; (c) add new disclosures for certain instruments whose contractual terms may alter cash flows; and (d) update disclosures on equity instruments measured at fair value through other comprehensive income (FVOCI). 2. Annual Improvements to IFRS Accounting Standards – Volume 11
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 48 Annual Improvements to IFRS Accounting Standards – Volume 11 include amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards , IFRS 7 Financial Instruments: Disclosures , IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements and IAS 7 Statement of Cash Flows. The amendments explain and clarify the guidance on recognition and measurement. 3. Amendments to IFRS 9 and IFRS 7: Contracts Referencing Nature -Dependent Electricity In December 2024, the IASB published amendments to help companies better report the financial effects of nature- dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Current accounting requirements may not adequat ely capture how these contracts affect a company’s performance. To allow companies to better reflect these contracts in the financial statements, the IASB has made amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. During the reporting periods covered by these interim condensed financial statements, no transactions occurred to which the amendments described above apply. The Company has not elected to early adopt any of the standards, interpretations or amendments that have been issued but are not yet effective under European Union regulations. IFRS 18 Presentation and Disclosure in Financial Statements IFRS 18 Presentation and Disclosure in Financial Statements will replace IAS 1 Presentation of Financial Statements and will apply to annual reporting periods beginning on or after 1 January 2027. The new standard introduces the following key requirements: • All income and expenses are required to be classified into one of five categories in the statement of profit or loss: operating, investing, financing, discontinued operations and income taxes. Furthermore, entities are required to present a new defined sub total in the statement of profit or loss: operating profit. These changes will not affect entities’ net profit. • Management-defined performance measures (MPMs) are to be disclosed in a single note to the financial statements. • Enhanced guidance has been provided on how information is aggregated and disaggregated in the financial statements. In addition, all entities are required to use the operating profit subtotal as the starting point for presenting cash flows from operating activities using the indirect method. The Company did not apply the new standard early in preparing these interim condensed financial statements. As at the date of issue of these interim condensed financial statements, the Group’s assessment of the impact of the initial application of the standard on its financial statements had not been completed and therefore the Company does not provide detailed disclosures in this respect.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 49 4. Changes in accounting estimates and correction of errors Changes in accounting estimates The key changes in accounting estimates are described in the relevant notes to these interim condensed financial statements: • estimates of provisions for employee benefits are presented in Note 17. Other than the above, in the reporting period there were no significant changes to key accounting estimates described in the Company's annual financial statements. Climate risks The Management Board maintains its position, as presented in the Company’s annual separate financial statements for the 12 months ended 31 December 2025, that due to the nature of the Company's business and the industry in which it operates, climate risks do not currently have a significant impact on the financial statements of the Company, including the valuation of individual assets and liabilities. Correction of errors There were no corrections of errors in the reporting period covered by these interim condensed financial statements. 5. Seasonality of operations The Company's operations are not subject to any seasonal fluctuations. 6. Revenue from contracts with customers The primary source of revenue for the Company is the provision of laboratory testing services. Additionally, the Company generates revenue from the sale of goods for resale (mainly reagents). Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue from provision of medical diagnostic services 1,098,895 977,858 555,972 485,990 Revenue from sale of goods for resale 2,301 2,803 1,178 1,376 Revenue from contracts with customers 1,101,196 980,661 557,150 487,366 The revenue rose by 12.3% year on year, supported by higher test volumes and an increase in unit test prices. As at 30 June 2026, the Company had no contract assets. All of the Company's revenue is recognised at a point in time. Geographical information The Company operates within a single geographic region – Poland, where it is headquartered. The Company generates all of its revenue in Poland. All material non -current assets of the Company are located in Poland. Revenue breakdown The Company classifies revenue based on the type of customer, which determines the nature, amounts, and timing of payments. Accordingly, the Company distinguishes the following revenue categories: • revenue from services provided to individual customers, • revenue from services provided to institutional customers, • revenue from the sale of goods for resale, which are sold to a single buyer and therefore are not further disaggregated. Revenue disaggregated by the identified categories for the periods presented is as follows:
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 50 Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Revenue – individual customers 451,074 414,190 222,631 202,521 Revenue – institutional customers 647,820 563,668 333,341 283,469 Revenue – sale of goods for resale 2,302 2,803 1,178 1,376 Revenue from contracts with customers 1,101,196 980,661 557,150 487,366 7. Dividends paid and proposed On 20 April 2026, the Management Board of Diagnostyka S.A. resolved to recommend to the Supervisory Board and the General Meeting the following allocation of the Company’s 2025 profit of PLN 233,112 thousand: • PLN 148,529 thousand to be distributed as dividend, equivalent to PLN 4.40 per share; • the balance of PLN 84,583 thousand to be transferred to the Company’s capital reserve. On 20 April 2026, the Supervisory Board endorsed the Management Board’s recommendation regarding the allocation of the Company’s 2025 profit. The General Meeting held on 25 May 2026 resolved to allocate the profit in accordance with the Management Board’s recommendation. On 16 June 2026, the Company paid dividend of PLN 4.40 per share. In the comparative period, by 30 June 2025, the General Meeting had adopted a profit -distribution resolution for 2024. The General Meeting held on 28 May 2025 resolved to allocate the Company’s 2024 profit of PLN 198,208 thousand as follows: • PLN 111,734 thousand to be distributed as dividend, equivalent to PLN 3.31 per share; • the balance of PLN 86,474 thousand to be transferred to the Company’s capital reserve. On 16 June 2025, the Company paid dividend of PLN 3.31 per share. During the six-month periods ended 30 June 2026 and 30 June 2025, no interim dividends were declared or paid for 2026 and 2025.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 51 8. Finance costs Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Apr–30 Jun 2026 (unaudited) 1 Apr–30 Jun 2025 (unaudited) Interest expense on financial liabilities (31,939) (31,470) (15,770) (15,866) Interest on credit facilities (including overdrafts) (15,874) (18,849) (7,826) (9,205) Interest on lease liabilities (16,014) (12,430) (7,904) (6,628) Other interest expense (51) (191) (40) (33) Other finance costs (1,877) (1,645) (857) (1,622) Exchange differences (311) - (44) - Remeasurement of liabilities from contingent consideration for shares (75) - (75) - Surety fees (1,445) (1,310) (723) (1,287) Costs related to derivative instruments - (335) - - Other (46) - (15) (335) TOTAL (33,816) (33,115) (16,627) (17,488) The increase in interest expense was primarily attributable to lease liabilities, reflecting a higher volume of lease contracts. By contrast, interest expense on borrowings decreased year on year, driven by further interest rate cuts in 2026. 9. Income tax Item 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) Income tax – current portion recognised in profit or loss (37,524) (31,999) Income tax – deferred portion recognised in profit or loss 6,076 (2,970) Total tax expense recognised in the current year (31,448) (34,969) Current tax expense is calculated in accordance with the applicable tax regulations. Pursuant to those regulations, taxable profit (tax loss) differs from accounting profit (loss) in that it does not include non -taxable income and non-deductible expenses, or income or expense items that will never be taxable or deductible. Global minimum tax – BEPS In early 2025, legislation implementing the global minimum top-up tax in Poland came into force. The Company is not subject to these regulations, as it does not meet the criteria for application under the BEPS framework.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 52 10. Property, plant and equipment and intangible assets During the six months ended 30 June 2026, the Company’s capital expenditure on property, plant and equipment (assets under construction) related primarily to the refurbishment, fit -out and adaptation of specimen collection points, together with the installation of electric-vehicle charging stations. Aggregate expenditure on these projects in the six months ended 30 June 2026 amounted to PLN 23,432 thousand. During the six months ended 30 June 2025, the Company’s capital expenditure on property, plant and equipment (assets under construction) related primarily to the refurbishment, fit -out and adaptation of specimen collection points, together with the installation of electric-vehicle charging stations. Aggregate expenditure on these projects in the six months ended 30 June 2025 amounted to PLN 21,753 thousand. During the six months ended 30 June 2026, additions to intangible assets principally comprised capitalised development expenditure on the xLab software project, totalling PLN 11,132 thousand (comparative period: PLN 12,760 thousand). For additional informa tion on the project, see the Company’s financial statements for the year ended 31 December 2025. Business combinations finalised during the period resulted in the recognition of customer -relationship intangible assets totalling PLN 2,036 thousand (see Note 20.1). Borrowing costs of PLN 899 thousand were capitalised to intangible assets during the period (six -month period ended 30 June 2025: PLN 693 thousand). Depreciation and amortisation expense totalled PLN 27,881 thousand for the six months to 30 June 2026 (comparative period: PLN 23,955 thousand). A review of property, plant and equipment and intangible assets for indicators of impairment identified no requirement to recognise impairment losses. 11. Right-of-use assets During the six months ended 30 June 2026, new lease contracts executed by the Company increased right -of-use assets by PLN 75,831 thousand, of which PLN 56,969 thousand related to additional premises for diagnostic laboratories and associated specimen collection points, PLN 6,691 thousand to newly leased diagnostic equipment, and PLN 9,902 thousand to newly leased vehicles. Lease modifications and lease -term reassessments carried out during the six months to 30 June 2026 added PLN 30,385 thousand to right -of-use assets, of which PLN 25,305 thousand related to property leases. During the six months ended 30 June 2026, the Company incurred implementation costs of PLN 1,799 thousand in connection with the SAP cloud -services contract; these costs were capitalised to right -of-use assets. The depreciation period for the SAP implementation expenditures will begin in July 2026. During the six months ended 30 June 2025, new lease contracts executed by the Company increased right -of-use assets by PLN 60,405 thousand, of which PLN 19,092 thousand related to additional premises for diagnostic laboratories and associated specimen-collection points, PLN 5,740 thousand to newly leased diagnostic equipment, and PLN 16,029 thousand to newly leased vehicles. Lease modifications and lease-term reassessments carried out during the period added a further PLN 12,018 thousand to right-of-use assets, of which PLN 8,047 thousand related to property leases. Right-of-use assets also rose by PLN 19,544 thousand following the Company’s execution of a 12 -month cloud- services subscription with SAP Polska Sp. z o.o. During the six months ended 30 June 2025, the Company incurred implementation costs of PLN 4,326 thousand in connection with the SAP cloud-services contract; these costs were capitalised to right -of-use assets. As at 30 June 2025, the SAP implementation had not been completed, and accordingly the related right-of-use asset was not depreciated. The lease modifications recognised for the periods ended 30 June 2026 and 30 June 2025 primarily involved the indexation of rent rates and changes to the estimated lease terms for contracts entered into on an open-ended basis. Depreciation of right -of-use assets amounted to PLN 64,740 thousand in the six months ended 30 June 2026 (comparative period: PLN 57,282 thousand). No impairment losses were recognised on right -of-use assets, as the Company identified no indicators of impairment.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 53 12. Goodwill Changes in goodwill that occurred in the reporting period are presented in Note 20.1 Acquisitions. As at the end of each reporting year (or more frequently if impairment indicators are present), the Company’s Management Board conducts impairment tests for cash -generating units (or groups of cash -generating units) to which goodwill is allocated. Impair ment tests are based on the calculation of value in use. For key assumptions used by the Company to determine the recoverable amount for cash -generating units (CGUs), see the separate financial statements for 2025. The Company’s Management Board assessed whether there were any indicators of CGU impairment at the end of the current reporting period. As no such indicators were identified based on the analysis, the Company did not carry out impairment tests as at the end of June 2026. No impairment losses were recognised on goodwill in the six months ended 30 June 2026 or in the six months ended 30 June 2025. As at 30 June 2026, cumulative impairment losses recognised on goodwill amounted to PLN 2,196 thousand, unchanged from 31 December 2025. 13. Investments in subsidiaries, associates and jointly controlled entities The table below sets out the movements in the investments in subsidiaries, associates and jointly controlled entities during the period covered by these interim condensed financial statements. Item Investments in subsidiaries Investments in associates and jointly controlled entities measured at cost Investments in associates measured at fair value Opening balance as at 1 January 2026 472,500 26,394 5,315 Additions 12,080 4,733 2,944 Purchase 11,062 4,733 - Estimated price adjustment liability 36 - - Reclassification from associates and jointly controlled entities 982 - - Remeasurement - - 2,944 Decreases - (982) - Reclassification to subsidiaries - (982) - Closing balance as at 30 June 2026 484,580 30,145 8,259 On 19 January 2026, the Company, acting as the purchaser, entered into share purchase agreements under which it acquired a combined 61% interest in the share capital of Diagnostyka Skamed Rezonans Sp. z o.o. of Myślęcinek for a total consideration of PLN 2 ,094 thousand, thereby obtaining control of that company. The Company has determined that, due to the nature of its involvement with Diagnostyka Skamed Rezonans Sp. z o.o., it has: (i) power over the company; (ii) exposure to variable financial returns; an d (iii) the ability to exercise its power to influence the level of those financial returns. These factors collectively confer control over Diagnostyka Skamed Rezonans Sp. z o.o. On 30 January 2026, the Company signed an agreement to acquire all shares in LAB-AD Sp. z o.o. of Szczawno- Zdrój for a consideration of PLN 450 thousand. As a result of the transaction, Diagnostyka S.A. obtained control of the acquiree. On 16 February 2026, the Company entered into an investment agreement for the acquisition of a 75% interest in PP Diagnostyka Sp. z o.o. for a consideration of PLN 4,651 thousand. The Company’s Management Board considers this investment to confer joint control, as the company’s articles of association require an 80% majority for general meeting resolutions on matters key to the operation of PP Diagnostyka Sp. z o.o., which in practice
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 54 requires the shareholders to act jointly. The investment agreement also provides the Company with an option to acquire a further 25% interest at a price determined based on a formula set out in the agreement and linked to the future performance of PP Diagnostyka Sp. z o.o. On 26 February 2026, the Company entered into an agreement to acquire a further 49.5% interest in Instytut Mikroekologii Sp. z o.o. of Poznań for a consideration of PLN 4,910 thousand, thereby increasing its total interest to 100% and obtaining control of that company. Prior to the transaction, the investment in Instytut Mikroekologii Sp. z o.o. was presented under investments in associates and jointly controlled entities in the statement of financial position. On 19 March 2026, the Company paid PLN 400 thousand as a price adjustment under the share purchase agreement concerning Zakład Rentgena i Usg – Wyrobek Sp. z o.o. On 30 April 2026, the Company entered into an agreement to acquire all shares in Podkarpackie Centrum Genetyczne ONCOGENLAB Sp. z o.o. of Rzeszów for a consideration of PLN 3,100 thousand. As a result of the transaction, Diagnostyka S.A. obtained control o f the acquiree. The agreement provides for a potential future consideration adjustment subject to certain conditions specified in the agreement. In the separate financial statements, the investment in associate GenXone S.A. is classified as an equity instrument measured at fair value through other comprehensive income. During the six months ended 30 June 2026, the net increase in fair value recogni sed in other comprehensive income was PLN 2,944 thousand. The investment’s carrying amount as at 30 June 2026 was PLN 8,259 thousand. Impairment testing of investments in selected subsidiaries The Company’s Management Board assessed whether there were any indicators of impairment of investments in subsidiaries at the end of the current reporting period. No such indications were identified for the majority of the subsidiaries. However, certain material subsidiaries in the diagnostic imaging segment showed adverse variances from the short-term financial plans that had been used in the impairment tests performed at the end of 2025. As a result, the Group updated the impairment tests for these subsi diaries as at the end of June 2026 using a nominal discount rate of 9.18%. No impairment losses were recognised on investments in subsidiaries in the six months ended 30 June 2026 (including as a result of the updated impairment tests described above) or in the six months ended 30 June 2025.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 55 14. Loans granted The table below presents movements in loans granted by the Company in the six months ended 30 June 2026. Item Non-current loans granted Current loans granted As at 1 January 2026 54,975 24,361 Additions 7,780 7,086 loans granted 7,780 2,864 interest accrued on loans - 2,363 reclassification - 1,859 Decreases (8,374) (6,300) principal repayments (6,515) (5,343) reclassification (1,859) - interest payments - (957) As at 30 June 2026 54,381 25,147 In the six months ended 30 June 2026, Diagnostyka S.A. capitalised interest on the loan to Vitalabo Diag Invest Sp. z o.o. in the amount of PLN 1,584 thousand, and granted loans to PP Diagnostyka Sp. z o.o. and Livmed Diagnostyka Jarocin of PLN 10,144 thou sand and PLN 500 thousand, respectively. During the reporting period, the subsidiaries Eurodiagnostic Sp. z o.o., PP Diagnostyka Sp. z o.o. and Diagnostyka Wyrobek Sp. z o.o. made loan repayments totalling PLN 11,857 thousand. Diagnostyka S.A. is the pool header under the cash pooling arrangement between the Group companies. As at 30 June 2026, the arrangement covered the Parent, 25 subsidiaries forming the Diagnostyka Group, and one associate. As at the reporting date, Diagnost yka S.A. had cash -pool receivables of PLN 13,803 thousand and cash -pool payables of PLN 31,154 thousand. 15. Equity The shareholding structure and ownership interests in the Company’s share capital as at the date of these interim condensed financial statements are presented in the table below. Shareholding structure as at the date of these interim condensed financial statements Shareholders Nominal value (PLN) Series of shares % ownership interest % voting interest Grzegorz Głownia (holding shares directly and indirectly through ACER Capital Partners SCSp) 6,372,379 A 18.88% 25.65% Jacek Prusek (holding shares directly and indirectly through ACACIA Capital Partners SCSp) 6,372,379 B 18.88% 25.65% Jakub Swadźba 3,187,189 C, F 9.44% 12.83% Other 17,824,553 D, E, F 52.80% 35.87% Total 33,756,500 100% 100% 16. Share-based incentive plans For information on a long -term incentive plan for 2025 –2027 addressed to selected employees of the Company and other Group companies (“LTIP -P”) and a long -term incentive plan for 2025 –2027 for the Company’s Management Board (“LTIP-Z”), see Note 20 to the Company’s separate financial statements for 2025.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 56 On 16 January 2026, LTIP -P participants were notified of their awards for 2026, which means that for those participants the grant date has occurred. 120 participation units were allocated under the LTIP -P plan for 2026. On 15 December 2025, the Supervisory Board resolved to allocate 50 out of 60 participation units available for 2026 under LTIP-Z to members of the Management Board other than its President. The grant date was set as 15 January 2026, on which date Management Board members were notified of their awards. Significant judgements regarding the accounting treatment of the incentive plan: • LTIP-Z The Company has measured this plan using the same valuation methodology as that applied to the plans described in the 2025 financial statements, based on the parameters set out below. Assumptions used in the measurement: Value at the grant date Expected volatility (%) 33.4% Historical volatility (%) 33.4% Risk-free interest rate (%) 3.88% Expected life of the options (years) 2 Volatility was calculated using historical price data (up to the grant date) for the Company and for companies in the broader medical sector listed on the Warsaw Stock Exchange (WSE). Out of the various industry sectors, two were considered most comparable to Diagnostyka S.A. in terms of business profile: ‘Medical equipment and supplies’ and ‘Hospitals and clinics’. Weightings of 50%, 12.5% and 37.5% were assigned, respectively, to the historical share-price volatility of the Parent and of the selected sec tors. The arithmetic averages of the historical share-price volatility of the Company and of each company assigned to the relevant sector were then weighted using these weights. The risk-free rate used for each period in the binomial option pricing model was derived from the yield on treasury bond futures. • LTIP-P The baseline value – against which the Group’s projected value growth is measured – was derived from the EBITDA and net-debt figures reported in the Group’s 2025 consolidated financial statements. The Group’s future value was calculated using the Group’ s medium-term financial plans concerning consolidated EBITDA for 2027 and projected net debt as at 31 December 2027. The increase in the Company’s value was estimated as the difference between this future value and the baseline value. Both valuations wer e determined using an EBITDA multiple of 7.63. Measurement As at the grant date, the value of the LTIP -Z plan was measured at PLN 4.5 million for the President of the Management Board over the life of the plan, and at PLN 3.1 million for the other Management Board members in respect of the tranche granted in 2026. The value of the 2026 tranche of the LTIP-P plan was measured at PLN 5.2 million. During the six months ended 30 June 2026, a share-based payment expense of PLN 4,768 thousand was recognised in relation to the LTIP -Z and LTIP -P plans in the consolidated statement of profit or loss, representing the fair value of services received (i.e. the employee services rendered by eligible participants). The corresponding amount recognised for the LTIP -Z and LTIP -P plans in the six months ended 30 June 2025 was PLN 2,460 thousand. Furthermore, expense on the A and B plans, totalling PLN 2,076 thousand, was also recognised in the comparative period. 17. Significant changes in accruals, provisions and other liabilities During the six months ended 30 June 2026, accrued holiday entitlements increased by PLN 7,924 thousand. In these interim condensed financial statements, the entitlements are presented in the statement of financial position under current liabilities within ‘Employee benefit obligations.’ During the six months ended 30 June 2026, prepayments relating to the Company’s Social Benefits Fund, presented in the statement of financial position under ‘Current prepayments and accrued income and other assets’, were up by PLN 6,956 thousand; they will be fully recognised in profit or loss in 2026.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 57 18. Debt The Company’s principal sources of external finance are credit facility agreements and lease agreements. The Company did not breach any if its debt covenants in the period covered by these interim condensed financial statements. The tables below set out the movements in the utilisation of these funding sources. Item 30 Jun 2026 (unaudited) 31 Dec 2025 At amortised cost – borrowings 711,704 608,442 Overdraft facilities 303,786 313,658 Credit facilities 376,765 266,140 Borrowings from related entities – cash pooling 31,154 28,644 Lease liabilities 483,941 457,552 Borrowings and lease liabilities 1,195,645 1,065,994 Current liabilities under borrowings and leases 157,219 164,617 Non-current liabilities under borrowings and leases 1,038,426 901,377 The table below presents changes in liabilities under borrowings and leases in the six months ended 30 June 2026 and in the corresponding period of the previous year. Item Borrowings Leases TOTAL Debt as at 1 Jan 2025 552,642 399,699 952,341 New lease contracts - 56,088 56,088 Proceeds from borrowings – received financing 50,000 - 50,000 Contract terminations/Liquidation - (41) (41) Lease modifications and lease-term reassessments for open-ended lease contracts - 14,398 14,398 Interest accrued on borrowings 19,720 12,429 32,149 Exchange differences - (27) (27) Repayments of debt incurred – principal (20,278) (59,463) (79,741) Repayments of debt incurred – interest (19,197) (11,883) (31,080) Cash pooling cash flows 11,238 - 11,238 Change in debt during the period 41,483 11,501 52,984 Debt as at 30 June 2025 594,125 411,200 1,005,325 Item Borrowings Leases TOTAL Debt as at 1 Jan 2026 608,442 457,552 1,065,994 New lease contracts - 74,032 74,032 Proceeds from borrowings – received financing 110,000 - 110,000 Contract terminations/Liquidation - (10,177) (10,177) Lease modifications and lease-term reassessments for open-ended lease contracts - 27,740 27,740 Interest accrued on borrowings 16,773 16,015 32,788 Exchange differences - 301 301 Repayments of debt incurred – principal (9,984) (65,375) (75,359) Repayments of debt incurred – interest (16,037) (16,146) (32,183) Cash pooling cash flows 2,510 - 2,510 Change in debt during the period 103,262 26,389 129,651 Debt as at 30 Jun 2026 711,704 483,941 1,195,645
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 58 19. Other material changes 19.1. Equity securities During the six months ended 30 June 2026, the Group did not issue, redeem, or repurchase any equity securities. 19.2. Litigation No material litigation developments occurred during the reporting period that would have an effect on the financial information presented in these interim condensed financial statements. 19.3. Contingent assets and liabilities As at 30 June 2026, the Company continued to use its bank -guarantee facility with BNP Paribas; utilisation rose by PLN 280 thousand versus 31 December 2025, to PLN 3,565 thousand. The amount of sureties issued by the Company on behalf of subsidiaries in connection with their lease contracts decreased by PLN 1,333 thousand compared with year-end 2025, to PLN 1,148 thousand as at 30 June 2026. 19.4. Capital and other commitments As at 30 June 2026, the Company had no material capital commitments. 19.5. Capital management In the six months ended 30 June 2026, there were no material changes to the objectives, policies and procedures of capital management. 19.6. Cash and cash equivalents and notes to the statement of cash flows For the purposes of the statement of cash flows, cash and cash equivalents comprise cash in hand and balances held in bank accounts with financial institutions with a high credit rating (BBB), net of outstanding overdrafts. Item 30 Jun 2026 (unaudited) 31 Dec 2025 Cash in hand and at banks 565 94 Cash in transit 3,296 2,306 Restricted cash – VAT account (split payment) 2 3 Loss allowances (6) (6) Balances in the statement of cash flows 3,857 2,397 The following table provides a reconciliation of the differences between the changes in balances as presented in the interim statement of cash flows and those in the interim statement of financial position. Item 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) (Increase)/decrease in trade and other receivables (61,794) (11,800) change in amounts disclosed in the statement of financial position (90,445) (22,287) dividends receivable 25,338 10,253 receivables from sale of property, plant and equipment 105 234 other (recognition of subleases) 3,208 - Payments to acquire property, plant and equipment and intangible assets (53,353) (56,280) change in amounts disclosed in the statement of financial position (17,184) (31,292) net carrying amount of retired or sold items of property, plant and equipment (319) (234) net carrying amount of retired or sold intangible assets (1,151) - business acquisitions and acquisitions of an organised part of business – additions to property, plant and equipment 140 53
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 59 business acquisitions and acquisitions of an organised part of business – additions to customer relationships 2,036 1,122 SAP implementation expenditures (1,799) (4,326) depreciation and amortisation in current period (27,865) (23,939) liabilities from purchase of property, plant and equipment and intangible assets (10,114) 840 reclassification to property, plant and equipment upon lease termination 2,903 1,496 (Increase)/decrease in inventories 10,868 (3,240) change in amounts disclosed in the statement of financial position 10,867 (3,249) business acquisitions 1 9 (Increase)/decrease in accruals and liabilities, excluding borrowings 32,126 24,873 change in trade payables in the statement of financial position 21,682 19,165 change in employee benefit obligations in the statement of financial position 8,159 10,339 change in public charges payable in the statement of financial position 2,783 2,476 change in other liabilities and government grants in the statement of financial position (2,011) 2,943 change in the accrued expenses in the statement of financial position (8,588) (9,020) change in other financial liabilities in the statement of financial position (18,057) 1,978 liabilities from purchase of property, plant and equipment and intangible assets 10,114 (840) liabilities from acquisition of shares in other companies 17,648 (3,097) business acquisitions (13) (190) change in measurement of liability related to additional consideration (price adjustment) for acquisition of shares 1,854 1,119 change in provision for surety provided to Diag Invest (1,445) - 20. Business combinations 20.1. Acquisitions In the six months ended 30 June 2026, the Company acquired organised parts of businesses (business acquisitions) providing laboratory testing services, as detailed in the table below. Based on the judgement of the Company’s Management Board, as presented i n the separate financial statements for 2025, each acquired organised part of business represents a business as defined in IFRS 3. The purpose of the acquisitions was to increase the Company's market share in the sector and to expand its current operations in medical laboratory diagnostics. Payments for these acquisitions were made entirely in cash, and the consideration did not include any contingent consideration. In the six months ended 30 June 2026 and in the comparative period, the Company did not complete any legal mergers. In the six months ended 30 June 2026, the Company completed the following business combinations: Entities acquired in 2026 Allocation to CGUs Principal business Acquisition date % of shares acquired Business acquisition Laboratorium Hormonalno Analityczne Teresa Joanna Gago Pasłęk medical laboratory testing services 1 Feb 2026 100.00% Prywatne Laboratorium Analiz i Usług Medyczne Kielce Lab Centralny medical laboratory testing services 1 Feb 2026 100.00%
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 60 Euroimmun Polska sp. z o.o. Wrocław Lab Centralny medical laboratory testing services 1 Mar 2026 100.00% NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września Poznań Lab Centralny medical laboratory testing services 1 Mar 2026 100.00% NZOZ Labomed Chorzów Katowice Lab Paderewskiego medical laboratory testing services 1 Jun 2026 100.00%
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 61 The table below presents detailed information on the business acquisitions, including the consideration paid, the value of net assets acquired and goodwill. Acquired entity Total consideration Acquired assets and liabilities (at fair value) Net assets Goodwill Property, plant and equipment Inventories Provisions and liabilities Customer relationships As at 1 January 2026 49,317 298,723 Business acquisition 6,540 140 1 (399) 2,036 1,778 4,762 Laboratorium Hormonalno Analityczne Teresa Joanna Gago 940 24 - (68) 348 304 636 Prywatne Laboratorium Analiz i Usług Medyczne 1,000 15 1 (38) 196 174 826 Euroimmun Polska sp. z o.o. 500 66 - (76) 370 360 140 NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września 600 20 - (17) 78 81 519 NZOZ Labomed Chorzów 3,500 15 - (200) 1,044 859 2,641 As at 30 June 2026 6,540 140 1 (399) 51,353 1,778 303,485 Effect of acquisitions on the Company's profit or loss These interim condensed financial statements include the effect of the acquisition of organised parts of business (business acquisitions) described above for the period from the respective acquisition dates to 30 June 2026. Entities acquired in 2026 Number of months following acquisition: Acquired company’s revenue from merger date** Estimated revenue for full year* Acquired company’s net profit or loss from merger date Estimated net profit or loss for full year Laboratorium Hormonalno Analityczne Teresa Joanna Gago 5 757 1,816 45 208 Prywatne Laboratorium Analiz i Usług Medyczne 5 318 762 43 185 Euroimmun Polska sp. z o.o. 4 566 1,699 64 192 NZOZ Laboratorium Analiz Lekarskich Grzegorz Pietrzak Września 4 231 692 19 115 NZOZ LABOMED 1 214 2,574 47 555 TOTAL 2,086 7,543 218 1,255 * For acquired organised parts of business, the revenue estimate is based on the revenue amount generated by the acquired entities in the 12 months prior to the acquisition date. ** Proportional revenue estimated for the number of months in the Group.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 62 Acquired receivables The acquisitions of organised parts of business completed in the six months ended 30 June 2026 did not involve the acquisition of any receivables. Goodwill As a result of acquisitions, the Company recognised goodwill of PLN 4,762 thousand. It reflects, among other things, expected synergies between the Company and the acquired businesses. The amount of goodwill expected to be treated as a deductible expense for tax purposes is PLN 6,411 thousand. Net cash outflows for acquisitions Item 30 Jun 2026 Total cash consideration 6,540 Net cash outflows for acquisitions 6,540 Acquisition-related costs For the acquisitions of organised parts of business, the Group incurred only costs of notarial fees and tax on transactions under civil law (Polish transfer tax). The amount of these costs was immaterial. 20.2. Disposal of subsidiaries During the six months ended 30 June 2026, the Company did not dispose of any subsidiaries.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 63 21. Fair value of financial instruments The fair value of financial instruments is shown in the table below. Item Fair value as at 30 Jun 2026 Fair value as at 31 Dec 2025 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets measured at fair value through other comprehensive income 8,259 - - 5,315 - - Listed securities (GenXone) 8,259 - - 5,315 - - Financial assets measured at fair value through profit or loss - - - - 1,765 - Derivative instruments (IRS) - - - - 1,765 - Total material categories – assets 8,259 - - 5,315 1,765 - Financial liabilities measured at fair value - - 4,638 - - 22,695 Liabilities from contingent consideration - - 89 - - 1,943 Liabilities from acquisition of shares in subsidiaries - - 3,104 - - 20,752 Liabilities under sureties - - 1,445 - - - Total material categories – equity and liabilities - - 4,638 - - 22,695 In the six months ended 30 June 2026, the amount of liabilities from contingent consideration fell by PLN 1,854 thousand as a result of accounting for the contingent consideration payable to the shareholders of Diagnostyka-Teleradiologia24 Sp. z o.o. (PLN 1,750 thousand) and Centrum Medyczne Medix Sp. z o.o. (PLN 215 thousand). The differences between the estimated amount of the liabilities and their final amount were recognised in the statement of comprehensive inco me under finance costs. The PLN 17,648 thousand decrease in the liabilities from acquisition of shares in subsidiaries followed from the final paymen t of the liability related to Diagnostyka S.A.’s acquisition of shares in Zakład Rentgena i USG Wyrobek Sp. z o.o. In the six months ended 30 June 2026, the interest rate swap (IRS) was finally settled. In the six months ended 30 June 2026, there were no changes in the classification of financial instruments to the fair-value hierarchy levels or in the measurement techniques applied. For liabilities under borrowings, the fair value is determined by discounting the cash flows at a variable interest rate, updated at the end of each reporting period. The fluctuations in the variable interest rate accurately mirror market dynamics and faci litate the assessment of the fair value of financial liabilities. They are classified at Level 2 of the fair value hierarchy. The carrying amounts of the financial assets and liabilities other than those presented above do not differ materially from their fair values in all periods presented.
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 64 22. Related-party transactions The Company did not enter into any related-party transactions on terms other than arm’s length. The following table sets out the aggregate amounts of related-party transactions as at 30 June 2026 as well as income and expenses for the six months ended 30 J une 2026: Entity Investments – loans, securities Receivables Financial liabilities – cash pooling Liabilities Revenue Other operating income Finance income Operating expenses Finance costs Dr n. med. Teresa Fryda Laboratorium Medyczne Sp. z o.o. - 6,531 3,047 (6) 1,619 19 - 301 20 Diagnostyka Consilio Sp. z o.o. 1,760 3,785 - 2,389 16 50 103 9,254 - Diagnostyka Oncogene Sp. z o.o. - 12 3,652 893 - 19 - 1,515 134 Diagnostyka - Tarnów Medyczne Centrum Laboratoryjne Sp. z o.o. - 341 99 321 1,844 20 - 1,430 1 Diagnostyka Genesis Sp. z o.o. - 7,005 1,969 430 78 36 - 1,738 20 Longevity Plus Sp. z o.o. 1,722 2,393 - - 681 74 12 - - Diagnostyka Consilio Poznań Sp. z o.o. - (9) 4,311 (901) - 9 - 3,416 49 Diag Invest Sp. z o.o. - 2,585 - 1,618 - 30 - 12,292 1,446 Diagnostyka Digital Hub Sp. z o.o. - 799 - - - 8 - 1,918 - Badania.pl Sp. z o.o. - 894 2,065 14 5,588 4 - 729 6 Histamed DC Sp. z o.o. 6,531 (2) 2,691 (401) 9 15 155 - 31 Laboratoria Medyczne NOVALAB Sp. z o.o. - 2,089 2,494 (7) 120 19 - 652 35 Diagnostyka Wyrobek Sp. z o.o. 9,673 35 3,978 - 39 247 274 13 43 NZOZ Diagno-Med Sp. z o.o. 1,769 (9) - - - 13 47 9 - NZOZ Livmed Sp. z o.o. 3,909 - - - - - 98 - -
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 65 Entity Investments – loans, securities Receivables Financial liabilities – cash pooling Liabilities Revenue Other operating income Finance income Operating expenses Finance costs Diagnostyka - Teleradiologia24 Sp. z o.o. - 2,389 5,115 - - 38 - - 62 Diagnostyka Obrazowa Bielsko-Biała Sp. z o.o. 7,348 5 62 - - 38 194 - 1 Diagnostyka Plus Obrazowa Sp. z o.o. - - 97 - - - - - 1 Diagnostyka Obrazowa Bydgoszcz Sp. z o.o. - 8 540 - - 77 - - 11 Eurodiagnostic Sp. z o.o. 2,161 10 - - - 8 103 - - Diagnostyka Sp. z o.o. (of Kutno) 1,261 1 - - - 30 21 - 2 Vita-Skan Sp. z o.o. 383 1 - - - 21 13 - - Centrum Medyczne Medix Sp. z o.o. 320 8 - - 13 28 1 - 1 NZOZ Pracownia Genetyki Nowotworów Sp. z o.o. - 6 1,034 - 146 - - 25 1 Instytut Mikroekologii Sp. z o.o. - 4 - 110 12 - - - - Diagnostyka Skamed Rezonans Sp. z o.o. 195 6 - - - 37 - 440 - Podkarpackie Centrum Genetyczne Oncogenlab Sp. z o.o. - - - - - - - 5 - LAB-AD Sp. z o.o. - 4 - - 5 - - - - 37,032 28,891 31,154 4,460 10,170 840 1,021 33,737 1,864
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 66 Entity Dividends receivable (based on resolution) Dividends received Diagnostyka - Tarnów Medyczne Centrum Laboratoryjne Sp. z o.o. 3,384 3,384 Diagnostyka Oncogene Sp. z o.o. 5,000 5,000 Dr n. med. Teresa Fryda Laboratorium Medyczne Sp. z o.o. 6,055 - Diagnostyka Genesis Sp. z o.o. 7,000 - Diagnostyka Consilio Sp. z o.o. 3,826 - Diagnostyka Digital Hub Sp. z o.o. 785 - Laboratoria Medyczne NOVALAB Sp. z o.o. 2,068 - Eurodiagnostic Sp. z o.o. 566 566 Diagnostyka - Teleradiologia24 Sp. z o.o. 2,382 - Diag Invest Sp. z o.o. 2,583 - Instytut Mikroekologii Sp. z o.o. 470 470 Badania.pl Sp. z o.o. 922 922 Dividends from related entities 35,041 10,342 Laboratoria Medyczne OPTIMED Kuriata, Wroński Sp. z o.o. 639 - Telediagnostyka Sp. z o.o. 350 350 Dividends from associates and jointly controlled entities 989 350 Total 36,030 10,692
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 67 The table below presents the aggregate amounts of related -party sales and purchases with associates and other related parties in the six months ended 30 June 2026 and the six months ended 30 June 2025. Item Sale of goods for resale and services Purchase of goods for resale and services 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) 30 Jun 2026 (unaudited) 30 Jun 2025 (unaudited) Associates: 5 3 6,383 4,483 Genomed S.A. 5 3 6,121 4,249 Genxone S.A. - - 262 234 Joint ventures in which the Parent is a partner: 297 283 2,674 575 Laboratorium Medyczne OPTIMED Kuriata Wroński Sp. z o.o. 193 189 - - Instytut Mikroekologii Sp. z o.o. 4 75 54 575 Telediagnostyka Sp. z o.o. 75 18 - - PP Diagnostyka Sp. z o.o. 4 - - - Vitalabo Diag Invest Sp. z o.o. 21 1 2,620 - Supervisory Board 8 3 638 548 Varius s.c. P. Swadźba, A. Swadźba 3 2 638 548 Vendozi Sp. z o.o. 5 1 - - Other related parties: 8,558 5,363 23,047 18,306 Eclipse Sp. z o.o. Sp. k. 35 321 14,552 10,654 ABP Investments Sp. z o.o. - - 8,083 7,300 Teresa Fryda - - 227 232 Hanna Chodasewicz-Fryda - - 44 43 House-med S.A. (formerly House- med Sp. z o.o.) 8,523 5,042 69 1 Jan Fryda - - 72 76 Total 8,868 5,652 32,742 23,912 The table below presents the balances of the Company’s receivables from and liabilities to associates and other related parties (including loans granted) as at 30 June 2026 and 31 December 2025. Item Receivables from related parties Liabilities to related parties 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Associates: 1 1 1,398 941 Genomed S.A. 1 1 1,307 891 Genxone S.A. - - 91 50 Joint ventures in which the Parent is a partner: 42,791 33,027 67 212 Laboratorium Medyczne OPTIMED Kuriata Wroński Sp. z o.o. 33 75 - - Instytut Mikroekologii Sp. z o.o. - 2 - 135 Livmed Diagnostyka Jarocin Sp. z o.o. 1,487 905 - - Livmed Diagnostyka Rawicz Sp. z o.o. 5,673 5,554 - - Telediagnostyka Sp. z o.o. 4 3 - - PP Diagnostyka sp. z o.o. 9,913 - - - Vitalabo Diag Invest Sp. z o.o. 25,681 26,488 67 77 Supervisory Board: 3 1 59 23
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DIAGNOSTYKA S.A. Interim condensed financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) Notes to the interim condensed financial statements on pages 46 to 69 are an integral part of the financial statements 68 Item Receivables from related parties Liabilities to related parties 30 Jun 2026 (unaudited) 31 Dec 2025 30 Jun 2026 (unaudited) 31 Dec 2025 Varius s.c. Patrycja Swadźba, Agnieszka Swadźba 1 1 59 23 Vendozi Sp. z o.o. 2 - - - Other related parties: 5,916 2,020 1,588 1,952 Eclipse Sp. z o.o. Sp. k. 159 148 1,556 1,060 ABP Investments Sp. z o.o. - 9 20 849 House-med S.A. (formerly House- med Sp. z o.o.) 5,757 1,863 12 43 Total 48,711 35,049 3,112 3,128 23. Remuneration of key management personnel The cost of compensation of Management Board members and other members of senior management during the six months ended 30 June 2026 comprised short -term employee benefits and the measurement of the share -based incentive plan, and was as follows: 30 Jun 2026 (unaudited) 30 Jun 2025 Management Board 6,299 8,196 Short-term benefits 4,120 5,162 Share-based payment plan 2,179 3,034 Supervisory Board 741 535 Short-term benefits 741 535 Total remuneration paid to members of the Management Board and Supervisory Board 7,040 8,731 24. Events after the reporting date Acquisitions of shares in subsidiaries On 14 August 2026, the Parent entered into an agreement to acquire a 63.7% equity interest in Aidport Sp. z o.o. of Skórzewo for PLN 23,202 thousand. The agreement provides for a price adjustment and additional consideration, subject to certain conditions. As a result of the agreement, the Parent acquired control of the company. Acquisition of additional equity interests in subsidiaries On 30 July 2026, the Company acquired the residual 10.05% non-controlling interest in Livmed Sp. z o.o. of Nowy Tomyśl for PLN 4,646 thousand. Following the transaction, the Company’s equity interest in the entity rose to 100%. Mergers On 1 July 2026, the merger of Diagnostyka S.A. (the acquirer) with its subsidiary Laboratoria Medyczne Novalab Sp. z o.o. (the acquiree) was registered. The merger was effected pursuant to Article 492.1.1 of the Commercial Companies Code in conjunction wit h Article 516.6 of the Commercial Companies Code, by transferring all the acquiree’s assets to the acquirer. As of the date of registration of the merger, the acquirer assumed all rights and obligations of the acquiree via universal succession. The merger had no effect on the consolidated financial statements of the Group. On 31 August 2026, the Parent's Extraordinary General Meeting resolved on a merger of the Parent with its subsidiary Diagnostyka Digital Hub Sp. z o.o. of Kraków. The merger will take effect on the date on the date of its registration in the Business Register relevant for the acquirer's registered address. Appointment of a Management Board member For information on the appointment of a Management Board member after the reporting date, see Section 1.1 The Company. As at the date of authorisation of these interim condensed financial statements, the Company did not identify any other events subsequent to the reporting date that would have a material bearing on these financial statements.
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DIAGNOSTYKA GROUP Interim condensed consolidated and interim condensed separate financial statements for the six months ended 30 June 2026 (all amounts in PLN thousand, unless stated otherwise) 69 Authorisation of interim condensed consolidated and interim condensed separate financial statements The interim condensed consolidated financial statements of the Group and the interim condensed financial statements of the Company for the six months ended 30 June 2026 were authorised for issue by the Management Board on 9 September 2026 and signed by all members of the Management Board and the person responsible for the bookkeeping function. Signatures of Members of the Management Board: Jakub Swadźba – President of the Management Board Dariusz Zowczak – Vice President of the Management Board Marta Rogalska-Kupiec – Vice President of the Management Board Jaromir Pelczarski – Vice President of the Management Board Jakub Tatak – Vice President of the Management Board Signature of the person responsible for the bookkeeping function: Zbigniew Polakowski – Chief Accountant