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Quarterly report – Financial highlights of the interim condensed consolidated financial statements 1 FINANCIAL HIGHLIGHTS of the interim condensed consolidated financial statements for the period from 1 January to 30 September 2026

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Quarterly report – Financial highlights of the interim condensed consolidated financial statements 2 Financial highlights Financial highlights PLN ‘000 EUR ‘000 For the period 1 Jan–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jan–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited Revenue 2,299,211 2,403,047 537,199 567,225 Operating profit 1,110,689 1,218,959 259,507 287,728 Profit before tax 794,419 891,035 185,612 210,323 Net profit attributable to owners of the Parent 752,869 876,620 175,904 206,921 Net cash from (used in) operating activities 648,528 427,693 151,525 100,954 Purchase of debt portfolios at prices determined under the agreement 1,211,633 1,426,964 283,092 336,826 Cash recoveries 2,970,651 2,920,909 694,077 689,463 Net cash from (used in) investing activities (100,294) (56,349) (23,433) (13,301) Net cash from (used in) financing activities (495,463) (271,908) (115,762) (64,182) Net change in cash 52,771 99,436 12,330 23,471 Diluted earnings per share (PLN/EUR) 36.44 42.94 8.51 10.14 Average number of shares (‘000) 19,522 19,396 19,522 19,396 Earnings per share (PLN/EUR) 38.57 45.20 9.01 10.67 As at 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2026 unaudited 31 Dec 2025 Total assets 13,791,718 13,032,173 3,158,023 3,083,297 Non-current liabilities 6,972,173 7,075,799 1,596,486 1,674,072 Current liabilities 1,015,690 629,910 232,572 149,031 Equity 5,803,855 5,326,464 1,328,965 1,260,194 Share capital 19,543 19,492 4,475 4,612 Book value per ordinary share 296.98 273.26 68.00 64.65 The financial highlights have been translated into the euro as follows: Items in the statement of profit or loss and the statement of cash flows have been translated at the arithmetic mean of the National Bank of Poland’s mid exchange rates for the last day of each month in the period. The resulting rate was: for the reporting period 4.2800 for the comparative period 4.2365 Items in the statement of financial position have been translated at the National Bank of Poland’s mid exchange rate at the end of the reporting period. The rate was: at the end of the reporting period 4.3672 at the end of the comparative period 4.2267

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Interim condensed consolidated financial statements for the period from 1 January to 30 September 2026

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Quarterly report – Interim condensed consolidated financial statements 4 Contents I. INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION ....................... 5 II. INTERIM CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS .............................. 6 III. INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME ............... 7 IV. INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ........................ 8 V. INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS ................................. 11 VI. NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS ................. 12 1. Organisation of the KRUK Group .......................................................................................................................12 2. Reporting period ...............................................................................................................................................18 3. Statement of compliance...................................................................................................................................18 4. Accounting policies ............................................................................................................................................19 5. Accounting estimates and judgements ..............................................................................................................24 6. Financial risk management ................................................................................................................................25 7. Operating segments and geographical information ...........................................................................................25 8. Seasonality or cyclicality of business .................................................................................................................31 9. Nature and amounts of changes in estimates reported in previous financial years that materially affect the current period ...................................................................................................................................................31 10. Nature and amounts of items that affect the assets, equity and liabilities, capital, profit or loss or cash flows and are material because of their nature, size or effect.....................................................................................39 11. Related-party transactions ................................................................................................................................65 12. Management of risk arising from financial instruments ....................................................................................66 13. Fair value ...........................................................................................................................................................72 14. Factors and events materially affecting the Group’s financial results ................................................................75 15. Issue, redemption and repayment of non-equity and equity securities .............................................................76 16. Dividends paid (or declared) ..............................................................................................................................76 17. Changes in contingent liabilities or contingent assets after the end of the previous financial year ...................77 18. Glossary of terms ..............................................................................................................................................81 19. Events after the reporting date not recognised in these financial statements but potentially material to the Group’s future performance ..............................................................................................................................83

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Quarterly report – Interim condensed consolidated financial statements 5 I. Interim condensed consolidated statement of financial position PLN ‘000 Note 30 Sep 2026 unaudited 30 Jun 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited restated Assets Cash and cash equivalents 10.18 265,400 254,595 212,629 314,226 Hedging instruments 10.11 88,235 78,305 137,354 109,547 Trade receivables 10.17 14,628 19,178 14,600 13,798 Other receivables 10.17 72,757 61,171 60,367 60,055 Current tax assets 72 583 9,946 22,939 Inventories 10.16 6,157 6,058 9,355 9,733 Investments in debt portfolios measured at amortised cost 9 12,212,169 12,043,458 11,632,709 11,186,354 Loans 9 710,259 679,695 612,315 588,488 Deferred tax assets 10.9 66,465 63,838 56,107 53,506 Property, plant and equipment 10.15 120,071 118,290 116,041 123,775 Goodwill 10.14 8,064 7,940 7,823 7,906 Other intangible assets 10.15 209,153 183,858 143,580 122,031 Other assets 18,288 18,176 19,347 17,368 Total assets 13,791,718 13,535,145 13,032,173 12,629,726 Equity and liabilities Liabilities Trade and other payables 10.20 249,684 226,904 213,018 202,412 Derivatives - - 58 - Hedging instruments 10.11 7 11,405 23,145 38,229 Employee benefit liabilities 10.19 81,789 88,670 77,669 73,699 Current tax liabilities 28,023 26,497 21,347 6,988 Borrowings 10.10 3,601,464 3,590,558 3,662,722 3,505,989 Debt securities 10.10 3,764,271 3,815,036 3,460,890 3,467,530 Lease liabilities 10.10 108,991 103,653 103,398 109,357 Provisions 10.21 20,990 20,543 20,265 28,230 Deferred tax liabilities 10.9 132,644 126,682 123,197 113,434 Total liabilities 7,987,863 8,009,948 7,705,709 7,545,868 Equity Share capital 19,543 19,543 19,492 19,403 Share premium 414,198 414,198 401,539 379,365 Hedge reserve 94,671 76,769 110,764 73,593 Remeasurement reserve for defined benefit plans 5,142 5,142 5,142 3,500 Reserve of exchange differences on translation (61,878) (120,906) (168,676) (137,592) Other reserves 224,246 220,823 212,689 208,555 Retained earnings 5,107,191 4,908,938 4,745,190 4,536,802 Equity attributable to owners of the Parent 5,803,113 5,524,507 5,326,140 5,083,626 Non-controlling interests 742 690 324 232 Total equity 5,803,855 5,525,197 5,326,464 5,083,858 Total equity and liabilities 13,791,718 13,535,145 13,032,173 12,629,726 The interim condensed consolidated statement of financial position should be read in conjunction with the notes to the interim condensed consolidated financial statements, which form an integral part of these financial statements.

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Quarterly report – Interim condensed consolidated financial statements 6 II. Interim condensed consolidated statement of profit or loss PLN ‘000 Note 1 Jan–30 Sep 2026 unaudited 1 Jul –30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Interest income on debt portfolios and loans measured at amortised cost 10.1 2,015,249 685,674 1,821,421 631,838 Interest income on loans measured at fair value 10.1 441 116 907 202 Revenue from sale of debts and loans 10.1 3,141 462 13,539 (3,972) Other income/(expenses) from purchased debt portfolios 10.1 (78,531) (16,752) (42,049) (3,196) Revenue from rendering services 10.1 41,574 14,521 43,350 13,915 Other operating income 10.1 7,321 2,508 9,182 4,982 Gains/(losses) on investments measured at fair value 10.1 (184) (102) 73 688 Gain/(loss) on expected credit losses 10.1 310,200 40,479 556,624 158,894 Operating income including gain/(loss) on expected credit losses, fair value measurement, and other income/expenses from purchased debt portfolios 2,299,211 726,906 2,403,047 803,351 Employee benefits expense 10.3 (462,311) (150,403) (459,420) (151,328) Depreciation and amortisation (58,126) (20,153) (47,774) (16,606) Court fees 10.4 (349,436) (118,791) (343,118) (105,212) Service expense 10.2 (246,896) (85,333) (267,744) (98,199) Other expenses 10.5 (71,753) (26,750) (66,032) (17,106) (1,188,522) (401,430) (1,184,088) (388,451) Operating profit 1,110,689 325,476 1,218,959 414,900 Finance income 10.6 1,562 391 838 317 Finance costs 10.7 (317,832) (121,681) (328,762) (109,547) including interest expense on lease liabilities (3,863) (1,271) (3,060) (1,266) Net finance costs (316,270) (121,290) (327,924) (109,230) Profit before tax 794,419 204,186 891,035 305,670 Income tax 10.9 (41,159) (5,888) (13,880) (12,669) Net profit for period 753,260 198,298 877,155 293,001 Net profit attributable to: Owners of the Parent 752,869 198,253 876,620 292,602 Non-controlling interests 391 45 535 399 Net profit for period 753,260 198,298 877,155 293,001 Earnings per share Basic (PLN) 10.12 38.57 10.14 45.20 15.08 Diluted (PLN) 10.12 36.44 9.70 42.94 14.23 The interim condensed consolidated statement of profit or loss should be read in conjunction with the notes to the interim condensed consolidated financial statements, which form an integral part of these financial statements.

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Quarterly report – Interim condensed consolidated financial statements 7 III. Interim condensed consolidated statement of comprehensive income PLN ‘000 Note 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Net profit for period 753,260 198,298 877,155 293,001 Other comprehensive income Items that may be reclassified subsequently to profit or loss Exchange differences on translating foreign operations 106,825 59,035 (6,832) 17,014 Instruments hedging cash flows and net investment in a foreign subsidiary (23,104) 20,823 10,259 882 Items that will not be reclassified subsequently to profit or loss Remeasurements of defined benefit plans - - 126 1 Other comprehensive income before tax 83,721 79,858 3,553 17,897 Items that may be reclassified subsequently to profit or loss Income tax on instruments hedging cash flows and net investment in a foreign subsidiary 7,011 (2,921) (1,445) 678 Other comprehensive income, net of tax 90,732 76,937 2,108 18,575 Total comprehensive income for period 843,992 275,235 879,263 311,576 Total comprehensive income attributable to: Owners of the Parent 843,574 275,183 878,702 311,177 Non-controlling interests 418 52 561 399 Total comprehensive income for period 843,992 275,235 879,263 311,576 The interim condensed consolidated statement of comprehensive income should be read in conjunction with the notes to the interim condensed consolidated financial statements, which form an integral part of these financial statements.

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Quarterly report – Interim condensed consolidated financial statements 8 IV. Interim condensed consolidated statement of changes in equity For the nine months ended 30 September 2026 PLN ‘000 Note Share capital Share premium Hedge reserve Remeasurement reserve for defined benefit plans Reserve of exchange differences on translation Other reserves Retained earnings Equity attributable to owners of the Parent Non-controlling interests Total equity Equity as at 1 January 2026 19,492 401,539 110,764 5,142 (168,676) 212,689 4,745,190 5,326,140 324 5,326,464 Comprehensive income for period Net profit for period - - - - - - 752,869 752,869 391 753,260 Other comprehensive income - Exchange differences on translating foreign operations - - - - 106,798 - - 106,798 27 106,825 - Remeasurement of hedging instruments 10.11 - - (16,093) - - - - (16,093) - (16,093) - Remeasurements of defined benefit plans - - - - - - - - - - Total other comprehensive income - - (16,093) - 106,798 - - 90,705 27 90,732 Total comprehensive income for period - - (16,093) - 106,798 - 752,869 843,574 418 843,992 Contributions from and distributions to owners - Dividends 16 - - - - - - (390,868) (390,868) - (390,868) - Issue of shares 10.12 51 12,659 - - - - - 12,710 - 12,710 - Share-based payments 10.3 - - - - - 11,557 - 11,557 - 11,557 Total contributions from and distributions to owners 51 12,659 - - - 11,557 (390,868) (366,601) - (366,601) Total equity as at 30 September 2026, unaudited 19,543 414,198 94,671 5,142 (61,878) 224,246 5,107,191 5,803,113 742 5,803,855 The interim condensed consolidated statement of changes in equity should be read in conjunction with the notes to the interim condensed consolidated financial statements, which form an integral part of these financial statements.

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Quarterly report – Interim condensed consolidated financial statements 9 For the reporting period ended 31 December 2025 PLN ‘000 Note Share capital Share premium Hedge reserve Remeasurement reserve for defined benefit plans Reserve of exchange differences on translation Other reserves Retained earnings Equity attributable to owners of the Parent Non-controlling interests Total equity Equity as at 1 January 2025 19,382 374,097 64,779 3,374 (130,734) 188,654 4,009,434 4,528,986 (329) 4,528,657 Comprehensive income for period Net profit for period - - - - - - 1,085,008 1,085,008 633 1,085,641 Other comprehensive income - Exchange differences on translating foreign operations - - - - (37,942) - - (37,942) 20 (37,922) - Remeasurement of hedging instruments 10.11 - - 45,985 - - - - 45,985 - 45,985 - Remeasurements of defined benefit plans - - - 1,768 - - - 1,768 - 1,768 Total other comprehensive income - - 45,985 1,768 (37,942) - - 9,811 20 9,831 Total comprehensive income for period - - 45,985 1,768 (37,942) - 1,085,008 1,094,819 653 1,095,472 Contributions from and distributions to owners - Dividends - - - - - - (349,252) (349,252) - (349,252) - Issue of shares 110 27,442 - - - - - 27,552 - 27,552 - Share-based payments - - - - - 24,035 - 24,035 - 24,035 Total contributions from and distributions to owners 110 27,442 - - - 24,035 (349,252) (297,665) - (297,665) Total equity as at 31 December 2025 19,492 401,539 110,764 5,142 (168,676) 212,689 4,745,190 5,326,140 324 5,326,464

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Quarterly report – Interim condensed consolidated financial statements 10 For the nine months ended 30 September 2025 PLN ‘000 Note Share capital Share premium Hedge reserve Remeasurement reserve for defined benefit plans Reserve of exchange differences on translation Other reserves Retained earnings Equity attributable to owners of the Parent Non-controlling interests Total equity Equity as at 1 January 2025 19,382 374,097 64,779 3,374 (130,734) 188,654 4,009,434 4,528,986 (329) 4,528,657 Comprehensive income for period Net profit for period - - - - - - 876,620 876,620 535 877,155 Other comprehensive income - Exchange differences on translating foreign operations - - - - (6,858) - - (6,858) 26 (6,832) - Remeasurement of hedging instruments 10.11 - - 8,814 - - - - 8,814 - 8,814 - Remeasurements of defined benefit plans - - - 126 - - - 126 - 126 Total other comprehensive income - - 8,814 126 (6,858) - - 2,082 26 2,108 Total comprehensive income for period - - 8,814 126 (6,858) - 876,620 878,702 561 879,263 Contributions from and distributions to owners - Dividends - - - - - - (349,252) (349,252) - (349,252) - Issue of shares 21 5,268 - - - - - 5,289 - 5,289 - Share-based payments 10.3 - - - - - 19,901 - 19,901 - 19,901 Total contributions from and distributions to owners 21 5,268 - - - 19,901 (349,252) (324,062) - (324,062) Total equity as at 30 September 2025, unaudited 19,403 379,365 73,593 3,500 (137,592) 208,555 4,536,802 5,083,626 232 5,083,858

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Quarterly report – Interim condensed consolidated financial statements 11 V. Interim condensed consolidated statement of cash flows PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited restated 1 Jul–30 Sep 2025 unaudited restated Cash flows from operating activities Net profit for period 753,260 198,298 877,155 293,001 Adjustments Depreciation of property, plant and equipment 31,039 11,187 27,461 9,285 Amortisation of intangible assets 27,087 8,966 20,313 7,321 Net finance costs 316,270 121,290 327,924 109,230 Write-off of development costs - - 618 - (Gain)/loss on sale of property, plant and equipment (353) 40 (684) (64) (Gain)/loss on sale of subsidiaries - - (2,337) (2,337) Equity-settled share-based payments 11,557 3,423 19,901 8,978 Interest income (2,015,690) (685,790) (1,822,328) (632,040) Income tax 41,159 5,888 13,880 12,669 Change in loans (97,944) (30,564) (85,583) (27,075) Change in investments in debt portfolios (447,997) (96,915) (695,841) (371,716) Change in inventories 3,198 (99) 2,823 2,008 Change in trade and other receivables (12,418) (7,036) (1,738) (8,076) Change in other assets 1,059 (112) (413) (243) Change in trade and other payables 36,666 22,780 (32,030) 12,780 Change in employee benefit liabilities 4,120 (6,881) (12,076) (4,362) Change in provisions 725 447 2,490 1,003 Share of profit attributable to non-controlling interests (391) (45) (535) (399) Interest received 2,015,690 685,790 1,822,328 632,040 Income tax paid (18,509) (3,438) (33,635) (12,792) Net cash from (used in) operating activities 648,528 227,229 427,693 29,211 Cash flows from investing activities Interest received 1,562 391 838 317 Proceeds from disposal of intangible assets and property, plant and equipment 643 108 981 502 Proceeds from sale of subsidiaries - - 5,238 5,238 Expenditure on intangible assets and property, plant and equipment (including assets under construction) (102,499) (35,481) (63,406) (21,557) Net cash from (used in) investing activities (100,294) (34,982) (56,349) (15,500) Cash flows from financing activities Proceeds from issue of shares 12,710 - 5,289 - Proceeds from issue of debt securities 600,000 - 600,000 100,000 Proceeds from borrowings 1,996,912 328,264 1,998,868 1,029,988 Interest received on hedging instruments 132,450 31,665 (92,446) (163,897) Repayment of borrowings (2,062,385) (318,218) (1,954,033) (608,699) Payment of lease liabilities (19,705) (6,486) (19,409) (5,506) Payment of dividends (390,868) - (349,252) (349,252) Redemption of debt securities (327,500) (65,000) (242,500) (25,000) Interest paid on hedging instruments (68,671) (24,434) 156,549 180,693 Interest paid (368,406) (127,233) (374,974) (123,942) Net cash from (used in) financing activities (495,463) (181,442) (271,908) 34,385 Net increase/(decrease) in cash and cash equivalents 52,771 10,805 99,436 48,096 Cash and cash equivalents at beginning of period 212,629 254,595 214,790 266,130 Cash and cash equivalents at end of period 265,400 265,400 314,226 314,226 of which: - effect of exchange rate fluctuations on cash held (1,179) (1,674) 8,083 3,812 The interim condensed consolidated statement of cash flows should be read in conjunction with the notes to the interim condensed consolidated financial statements, which form an integral part of these financial statements.

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Quarterly report – Interim condensed consolidated financial statements 12 VI. Notes to the interim condensed consolidated financial statements 1. Organisation of the KRUK Group Parent Name: KRUK Spółka Akcyjna (‘KRUK S.A.’ or the ‘Parent’) Registered office: ul. Bolkowska 3 53-612 Wrocław Poland Registration in the National Court Register: District Court for Wrocław-Fabryczna in Wrocław, 6th Commercial Division of the National Court Register, ul. Poznańska 16-17, 53-230 Wrocław, Poland Date of registration: 7 September 2005 Registration number: KRS NO. 0000240829 Principal business activities of the Parent and its subsidiaries The Parent and most of its subsidiaries restructure and recover debts purchased by Group entities and debts entrusted to them by financial institutions and other entities. Some subsidiaries also provide consumer loans. These interim condensed consolidated financial statements for the reporting period from 1 January 2026 to 30 September 2026 include the financial statements of the Parent and its subsidiaries (together, the ‘Group’ or the ‘KRUK Group’). KRUK S.A. is the ultimate parent of the Group. As at 30 September 2026, the Parent’s Management Board was composed of the following persons: Piotr Krupa President of the Management Board Piotr Kowalewski Member of the Management Board Adam Łodygowski Member of the Management Board Urszula Okarma Member of the Management Board Michał Zasępa Member of the Management Board The composition of the Management Board of KRUK S.A. remained unchanged throughout the third quarter of 2026 and up to the date of issue of this interim report.

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Quarterly report – Interim condensed consolidated financial statements 13 As at 1 January 2026, the Parent’s Supervisory Board comprised the following members: Ewa Radkowska-Świętoń Chair of the Supervisory Board Krzysztof Kawalec Deputy Chair of the Supervisory Board Dominika Bettman Member of the Supervisory Board Katarzyna Beuch Member of the Supervisory Board Izabela Felczak-Poturnicka Member of the Supervisory Board Piotr Stępniak Member of the Supervisory Board Piotr Szczepiórkowski Member of the Supervisory Board On 26 May 2026, the Annual General Meeting of Shareholders appointed the Supervisory Board for a new term of office. Following the end of the previous term of office, the mandates of Katarzyna Beuch and Izabela Felczak-Poturnicka expired. At the same time, Rafał Mikusiński and Jacek Poświata were appointed to the Supervisory Board. As at 30 September 2026, the Parent’s Supervisory Board comprised the following members: Ewa Radkowska-Świętoń Chair of the Supervisory Board Krzysztof Kawalec Deputy Chair of the Supervisory Board Dominika Bettman Member of the Supervisory Board Rafał Mikusiński Member of the Supervisory Board Jacek Poświata Member of the Supervisory Board Piotr Stępniak Member of the Supervisory Board Piotr Szczepiórkowski Member of the Supervisory Board There were no changes to the composition of the Supervisory Board during the third quarter of 2026 or up to the issue date of this interim report. KRUK Group As at the issue date of this report, the Group comprised KRUK S.A. of Wrocław, 22 subsidiaries, and two entities controlled through personal links: Subsidiary Registered office Principal business activity DEBT MANAGEMENT AgeCredit S.r.l. Cesena Credit management in Italy KRUK España S.L.U. Madrid Credit management services and collection of debt purchased by the KRUK Group in Spain and other European countries, investing in debt portfolios KRUK Italia S.r.l. Milan Credit management services and collection of debt purchased by the KRUK Group in Italy and other European countries KRUK Polska S.A. Wrocław Collection of debt purchased by KRUK Group entities, debt collection on behalf of third parties, and investment in debt portfolios KRUK Romania S.r.l. Bucharest Collection of debt purchased by KRUK Group entities, debt collection on behalf of third parties, and investment in debt portfolios

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Quarterly report – Interim condensed consolidated financial statements 14 Subsidiary Registered office Principal business activity INVESTMENTS IN DEBT KRUK Towarzystwo Funduszy Inwestycyjnych S.A. Wrocław Management of PROKURA NFW FIZ and Presco NFW FIZ funds Presco NFW FIZ (closed-end investment fund) Wrocław Non-standardised Debt Closed-End Investment Fund PROKURA NFW FIZ Wrocław Non-standardised Debt Closed-End Investment Fund InvestCapital Ltd Malta Investing in debt or debt-related assets ItaCapital S.r.l. Milan Investing in debt portfolios KRUK Investimenti S.r.l. Milan Investing in debt portfolios SeCapital S.a r.l. Luxembourg Investing in debt or debt-related assets Presco Investments S.a r.l. Luxembourg Investing in debt or debt-related assets CONSUMER LENDING Novum Finance Sp. z o.o. Wrocław Granting consumer loans Wonga.pl Sp. z o.o. Warsaw Granting consumer loans RoCapital IFN S.A. Bucharest Granting consumer loans DEBT MANAGEMENT SUPPORT ACTIVITIES Kancelaria Prawna Raven P. Krupa sp. k. Wrocław Comprehensive support for legal action and enforcement proceedings as part of debt collection processes carried out by the KRUK Group and its partners Zielony Areał Sp. z o.o. Wrocław Buying and selling own real estate; services supporting crop production KRUK TECH S.r.l. Bucharest Software development and provision of IT services KRUK Immobiliare S.r.l. Milan Buying and selling own real estate K-NEXT Alternatywna Spółka Inwestycyjna S.A. w organizacji (in formation) Wrocław Managing an alternative investment company, including marketing that company and raising assets from multiple investors to invest for their benefit KRUK Services Sp. z o.o. Wrocław Shared services centre, support activities for individual KRUK Group companies * Corbul S.r.l. and Gantoi, Furculita Si Asociatii S.p.a.r.l. are entities controlled through key personnel of KRUK S.A.’s subsidiaries. The Parent uses its power to affect the profit or loss attributable to it from its involvement with these entities (IFRS 10, paragraph 17). All the subsidiaries listed above are included in these condensed consolidated financial statements as at 30 September 2026 and for the period 1 January–30 September 2026. Entity controlled through personal links* Registered office Principal business activity Corbul S.r.l Bucharest Detective activities Gantoi, Furculita Si Asociatii S.p.a.r.l. Bucharest Law firm

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Quarterly report – Interim condensed consolidated financial statements 15 On 1 March 2026, the subsidiary KRUK Česká a Slovenská republika s.r.o. was placed in liquidation. With effect from 25 September 2026, the subsidiary was removed from the commercial register, which completed the company’s liquidation. On 4 March 2026, K-NEXT Alternatywna Spółka Inwestycyjna S.A. w organizacji (company in formation) was established, with 100% of its shares subscribed for by the Parent. The company’s principal activity will be the management of an alternative investment company, including marketing that company and raising assets from a number of investors to invest them for the investors’ benefit in accordance with a defined investment policy. On 19 May 2026, KRUK Polska S.A. w organizacji (company in formation) was established, with 100% of its shares subscribed for by the Parent. The company was established as part of the project to transform the KRUK Group’s organisational structure. The comp any’s principal activity will be to conduct the Group’s operations in the Polish market. On 27 August 2026, the company was entered in the National Court Register. On 19 May 2026, KRUK Services Sp. z o.o. w organizacji (company in formation) was established, with 100% of its shares subscribed for by the Parent. The company was established to provide shared services to KRUK Group entities and to support the Group’s op erating processes and the development of its business. On 15 July 2026, the company was entered in the National Court Register. On 4 September 2026, the Merger Plan and the Resolution of the Sole Shareholder approving in principle the merger of KRUK Romania S.r.l. and KRUK TECH S.r.l. were published in the Official Gazette of Romania (Monitorul Oficial al României). As at the issue date of this report, the merger remains under way, with completion planned for the end of October 2026. Otherwise, the Group’s structure did not change during the three months ended 30 September 2026.

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Quarterly report – Interim condensed consolidated financial statements 16 As at the issue date of this report, the KRUK Group’s structure is as follows: The Parent operates three local offices in Warsaw, Szczawno-Zdrój and Piła.

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Quarterly report – Interim condensed consolidated financial statements 17 The Parent’s ownership interests in the share capital of the subsidiaries as at the date of preparation of this report are as follows: Ownership interest and share in total voting rights Country 30 Sep 2026 unaudited 31 Dec 2025 SeCapital S.a.r.l.1 Luxembourg 100% 100% Novum Finance Sp. z o.o.1 Poland 100% 100% KRUK Romania S.r.l. Romania 100% 100% Kancelaria Prawna Raven P. Krupa Sp.k. Poland 98% 98% KRUK Towarzystwo Funduszy Inwestycyjnych S.A. Poland 100% 100% KRUK Česká a Slovenská republika s.r.o. w likwidacji 4 Czech Republic - 100% PROKURA NFW FIZ1 Poland 100% 100% InvestCapital Ltd1 Malta 100% 100% RoCapital IFN S.A.1 Romania 100% 100% KRUK Deutschland GmbH3 Germany - - KRUK Italia S.r.l. Italy 100% 100% ItaCapital S.r.l. Italy 100% 100% KRUK España S.L.U. Spain 100% 100% Presco Investments S.a.r.l. Luxembourg 100% 100% Presco NFW FIZ1 Poland 100% 100% Corbul S.r.l 2 Romania n/a n/a Gantoi, Furculita Si Asociatii S.p.a.r.l. 2 Romania n/a n/a AgeCredit S.r.l. Italy 100% 100% Wonga.pl Sp. z o.o. Poland 100% 100% KRUK Investimenti S.r.l. Italy 100% 100% Zielony Areał Sp. z o.o. Poland 100% 100% KRUK Tech S.r.l.1 Romania 100% 100% KRUK Immobiliare S.r.l. Italy 100% 100% K-Next ASI S.A. w organizacji (in formation) Poland 100% - KRUK Polska S.A. Poland 100% - KRUK Services Sp. z o.o. Poland 100% - 1 Subsidiaries in which the Parent indirectly holds 100% of the share capital. 2 The Parent controls the company through a personal link. 3 Entity sold outside the Group on 30 September 2025. 4 Entity liquidated on 25 September 2026.

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Quarterly report – Interim condensed consolidated financial statements 18 2. Reporting period These interim condensed consolidated financial statements cover the period from 1 January to 30 September 2026. The comparative data is presented for the period from 1 January to 30 September 2025. The consolidated statement of profit or loss, the consolidated statement of comprehensive income and the consolidated statement of cash flows were prepared for the three - and nine -month periods ended 30 September 2026, together with comparative data for th e corresponding periods of 2025. The consolidated statement of financial position has been prepared as at 30 September 2026 and the comparative data is presented as at 30 June 2026, 31 December 2025, and 30 September 2025. The consolidated statement of changes in equity was prepared for the period from 1 January to 30 September 2026, with comparative periods from 1 January to 31 December 2025 and from 1 January to 30 September 2025. The quarterly financial data is presented for the periods from 1 July to 30 September 2026 and from 1 July to 30 September 2025. The presented data has not been audited. 3. Statement of compliance These interim condensed consolidated financial statements of the Group have been prepared in condensed form in accordance with IAS 34, which applies to interim financial statements. These financial statements do not contain all the information required for annual financial statements and should therefore be read in conjunction with the Group’s consolidated financial statements prepared as at and for the financial year ended 31 December 2025 (available on the web page: Interim reports | KRUK S.A.). In the opinion of the Management Board, there are no circumstances that could pose a significant threat to the Group companies’ ability to continue as going concerns. Therefore, these interim condensed consolidated financial statements have been prepared o n a going concern basis for the foreseeable future, that is for 12 months from the reporting date (except for companies in liquidation). These interim condensed financial statements were authorised for issue by the Parent’s Management Board (the ‘Management Board’) on 26 October 2026. All amounts in these interim condensed consolidated financial statements are presented in the Polish złoty, rounded to the nearest thousand. Rounding may therefore give rise to arithmetic discrepancies in totals or between individual notes. The Polish złoty is the functional currency of the Parent.

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Quarterly report – Interim condensed consolidated financial statements 19 4. Accounting policies These interim condensed consolidated financial statements have been prepared on the following measurement bases: • at amortised cost determined using the effective interest rate taking into account an impairment loss for credit-impaired assets, for financial assets held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and for other financial liabilities, • at fair value – for derivatives and loans for which the contractual cash flows are not solely payments of principal and interest on the principal amount outstanding, • at historical cost – for non-financial assets and liabilities. Changes in accounting policies The accounting policies used in preparing these interim condensed consolidated financial statements are the same as those used in the most recent annual consolidated financial statements as at and for the year ended 31 December 2025. The Group applied the following effective amendments to standards and interpretations adopted for use in the European Union from 1 January 2026: • Amendments to the classification and measurement of financial instruments (amendments to IFRS 9 and IFRS 7) The amendments included in particular: clarifying the date of recognition and derecognition of certain financial assets and financial liabilities, with an exemption for certain financial liabilities settled through an electronic cash transfer system, clarifying and providing additional guidance on the assessment of whether a financial asset meets the SPPI criteria, introducing new disclosures related to certain instruments whose contractual terms could modify cash flows, updating disclosures related to equity instruments measured at fair value through other comprehensive income (FVOCI). The amendments did not have an impact on the classification and measurement of the Group’s financial assets and financial liabilities, its profit or loss, or financial position for the reporting period ended 30 September 2026, nor on the scope of disclosur es presented in the Group’s financial statements for the third quarter of 2026. • Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7 The amendments had no effect on the Group’s consolidated financial statements.

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Quarterly report – Interim condensed consolidated financial statements 20 • Annual Improvements to IFRS Accounting Standards – Volume 11 These annual improvements introduce minor amendments to IFRS 1 First-time Adoption of IFRSs, IFRS 7 Financial Instruments – Disclosures, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows. The amendments provided clarification and did not affect the recognition and presentation of the Group’s financial information. These financial statements comply with the requirements of International Accounting Standards, International Financial Reporting Standards and related interpretations that have been issued, adopted by the EU and are effective for annual periods beginning on or after 1 January 2026. Restatement for comparability In order to better reflect the economic substance and enhance the usefulness of data presented in the consolidated statement of financial position, the Group changed the presentation of the line item Investments by separating it into distinct line items: Investments in debt portfolios measured at amortised cost and Loans. The Group also changed the presentation of the line item Borrowings, debt securities and leases by separating it into three distinct line items: Borrowings, Debt securities and Lease liabilities. In the consolidated statement of cash flows, the Group split the line item Interest received and paid on hedging instruments into the following separate line items: Interest received on hedging instruments and Interest paid on hedging instruments. The data originally reported in the published consolidated financial statements as at 30 September 2025 and for the period from 1 January to 30 September 2025 has been restated to ensure comparability. Effect of the change on the consolidated statement of financial position PLN ‘000 30 Sep 2025 Published data Change 30 Sep 2025 Data restated for comparability Investments 11,774,842 (11,774,842) - Investments in debt portfolios measured at amortised cost - 11,186,354 11,186,354 Loans - 588,488 588,488 PLN ‘000 30 Sep 2025 Published data Change 30 Sep 2025 Data restated for comparability Borrowings, debt securities and leases 7,082,876 (7,082,876) - Borrowings - 3,505,989 3,505,989 Debt securities - 3,467,530 3,467,530 Lease liabilities - 109,357 109,357

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Quarterly report – Interim condensed consolidated financial statements 21 Effect of the change on the consolidated statement of cash flows PLN ‘000 1 Jan–30 Sep 2025 Published data Change 1 Jan–30 Sep 2025 Data restated for comparability Interest paid and received on hedging instruments 47,307 (47,307) - Interest received on hedging instruments - (109,242) (109,242) Interest paid on hedging instruments - 156,549 156,549

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Quarterly report – Interim condensed consolidated financial statements 22 Amendments to existing standards and interpretations adopted by the EU but not yet effective and not yet applied by the Group Standards and interpretations adopted by the EU Type of expected change in accounting policies Possible effect on the financial statements Effective for periods beginning on or after IFRS 18 Presentation and Disclosure in Financial Statements The standard is to replace IAS 1 Presentation of Financial Statements . The new standard, issued in April 2024, will supersede IAS 1. Implementing the new guidelines is intended to enhance the comparability and transparency of entities’ financial statements. Based on the Group’s analysis, the application of the standard will affect the presentation and scope of disclosures in its consolidated financial statements. 1 January 2027

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Quarterly report – Interim condensed consolidated financial statements 23 Standards and interpretations issued but not yet adopted by the European Union Standards and interpretations not yet adopted by the EU Type of expected change in accounting policies Possible effect on the financial statements Effective for periods beginning on or after IFRS 19 Subsidiaries without Public Accountability: Disclosures and Amendments to IFRS 19 The new standard specifies reduced disclosure requirements that an eligible entity may apply instead of the disclosure requirements in other IFRSs. The amendments will have no effect on the Group’s consolidated financial statements. 1 January 2027 IAS 21 The Effects of Changes in Foreign Exchange Rates – Translation to a Hyperinflationary Presentation Currency The purpose of the amendments is to provide consistent rules for translating financial information into a hyperinflationary presentation currency. The amendments address situations in which an entity presents its financial statements in the currency of a h yperinflationary economy, while its functional currency or the functional currency of its foreign operation is that of a non-hyperinflationary economy. The amendments will have no effect on the Group’s consolidated financial statements. 1 January 2027 Amendments regarding the fair value measurement option in IAS 28 Investments in Associates and Joint Ventures The amendments clarify which entities are eligible to exercise the option to measure investments in associates and joint ventures at fair value through profit or loss rather than apply the equity method. The amendments will have no effect on the Group’s consolidated financial statements. 1 January 2027 IFRS 20 Regulatory Assets and Regulatory Liabilities The standard introduces requirements for the recognition, measurement, presentation and disclosure of regulatory assets, regulatory liabilities, regulatory income and regulatory expenses arising in entities operating under price regulation. The standard ai ms to provide users of financial statements with more complete information about the effect of tariff regulation on the entity’s financial position, financial performance and future cash flows. IFRS 20 replaces IFRS 14. The amendments will have no effect on the Group’s consolidated financial statements. 1 January 2029

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Quarterly report – Interim condensed consolidated financial statements 24 5. Accounting estimates and judgements To prepare interim condensed separate financial statements, the Management Board is required to make judgements, estimates and assumptions that affect the application of the accounting policies adopted and the reported amounts of assets, liabilities, reven ue and expenses. Actual amounts may differ from these estimates. The Group reviews its estimates and assumptions on an ongoing basis, drawing on past experience and other factors, including expectations of future events that appear reasonable in the circumstances. Changes in accounting estimates are recognised prospectively, starting from the period in which the estimate is revised. Information on estimates and judgements concerning the application of accounting policies that have the most significant effect on the amounts recognised in the financial statements: Item subject to estimation (PLN ‘000) 30 Sep 2026 31 Dec 2025 Note Investments in debt portfolios 12,212,169 11,632,709 9 Assumptions and estimation methods The carrying amount of purchased debt portfolios as at the measurement date is determined using a model based on estimates of discounted expected cash flows. Expected cash flows were estimated using analytical methods (portfolio analysis) or a legal and economic analysis of individual claims or indebted persons or entities (case -by-case analysis). The method used to estimate cash flows from a debt portfolio is selected based on available data on the portfolio, the characteristics of the claims and historical data collected while managing debt portfolios. The KRUK Group prepares projections for recoveries from debt portfolios separately for each market. Among other factors, the projections take account of historical debt recovery performance across portfolios, existing and planned legal regulations, the type and nature of the debt and collateral, the current collection strategy and macroeconomic conditions. The effective interest rate is determined from the initial projection of expected cash flows, taking the initial value into account. It equals the internal rate of return, includes a credit risk component and is used to discount estimated cash flows. It remains unchanged for as long as the portfolio is held. Item subject to estimation (PLN ‘000) 30 Sep 2026 31 Dec 2025 Note Loans measured at amortised cost 708,369 610,020 9 Assumptions and estimation methods The gross balance of loans is determined based on expected cash flows discounted at the effective interest rate. The expected cash flows are determined for homogeneous groups of loans, based on ‘life tables’ built on historical prepayment data. The prepayment probability varies depending, among other factors, on the time elapsed since the grant of a loan. The gross loan balance is reduced by the amount of expected credit losses. Expected credit losses are determined based, among other things, on the probabi lity of default, loss given default and the loan balance at default.

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Quarterly report – Interim condensed consolidated financial statements 25 Item involving judgement (PLN ‘000) 30 Sep 2026 31 Dec 2025 Note Deferred tax assets and liabilities 66,465 (Assets) 132,644 (Liabilities) 56,107 (Assets) 123,197 (Liabilities) 10.9 Assumptions underlying judgements The KRUK Group controls the timing of the reversal of temporary differences in its subsidiaries and therefore recognises deferred tax liabilities in an amount equal to the income tax expected to be paid in the future, based on plans and forecasts prepared for a three-year period. The amount of the deferred tax liability is affected by changes in expected cash flows from investment companies to KRUK S.A. in the foreseeable future. The cash flows depend on factors including: • KRUK S.A.’s liquidity needs and the amount of new debt financing raised and projected to be available to KRUK S.A., • new debt financing raised and projected to be available to the investment companies, • planned expenditure on purchased debt portfolios, which is one of the factors determining the investment companies’ projected liquidity position, • planned recoveries from purchased debt portfolios at the investment companies. Therefore, the amount of the deferred tax liability for expected future cash flows from subsidiaries may change materially in individual reporting periods. The KRUK Group assesses the recoverability of deferred tax assets based on an approved forecast of results for subsequent years. Item involving judgement (PLN '000) 30 Sep 2026 31 Dec 2025 Note Exchange differences on translating equity and profit of InvestCapital -39,112 -148,883 Assumptions underlying judgements InvestCapital carries out material transactions in three different currencies: EUR, PLN and RON. In accordance with IAS 21, the KRUK Group assesses quarterly whether the functional currency is appropriate for the transactions carried out, considering both historical and planned transactions. Given the volume of existing and planned investments in debt portfolios, InvestCapital’s functional currency is the euro. 6. Financial risk management The principles of financial risk management are set out in the most recent annual consolidated financial statements, as at and for the year ended 31 December 2025. In the period from 1 January to 30 September 2026, there were no material changes in the approach to financial risk management.

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Quarterly report – Interim condensed consolidated financial statements 26 7. Operating segments and geographical information Operating segments The Group identifies the principal operating segments presented below based on the materiality of revenue in the consolidated statement of profit or loss. The Management Board of the Parent reviews internal management reports relating to each business segment at least quarterly. The Group’s operating segments conduct the following activities: • purchased debt portfolios: collection of debts in purchased portfolios, • credit management services: fee-based collection of debt on behalf of clients, • other: provision of loans, financial intermediation. The Group revised its operating segment presentation to show data for its loan business in Poland and Romania in separate columns. This reflects structural changes that brought the Group’s loan business together. Comparative data have been restated to ensure comparability. The performance of each operating segment is discussed below. The key performance metrics for each operating segment are gross profit and EBITDA, which are reported in the internal management reports reviewed by the President of the Management Board of the Parent. A segment’s gross profit and EBITDA are used to measure its performance because management considers them the most appropriate metrics for comparing the segment’s results with those of other entities operating in the industry. During the reporting period, the Group’s operations were concentrated in several geographical areas: Poland, Romania, Italy, Spain, the Czech Republic and France. The Group’s operations are divided into the following geographical segments: • Poland, • Romania, • Italy, • Spain, • Other foreign markets. For geographical segment reporting, segment revenue is based on the location of debt collection offices. Revenue from credit management services and other products is derived from business partners. The Group did not record any revenue from inter-segment transactions.

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Quarterly report – Interim condensed consolidated financial statements 27 Reportable segments For the nine months ended 30 September 2026 Poland Romania Italy Spain Other foreign markets Unallocated income/expenses Head Office TOTAL Poland excluding the loan segment Loan segment Romania excluding the loan segment Loan segment Revenue 929,437 155,857 306,134 3,541 576,074 288,277 32,570 7,321 - 2,299,211 Purchased debt portfolios 911,536 - 305,978 - 568,319 272,669 32,435 - - 2,090,937 including revaluation of projected recoveries 202,569 - 48,427 - 37,467 (4,976) (5,072) - - 278,415 Credit management services 17,694 - 156 - 7,755 15,608 135 - - 41,348 Other products 207 155,857 - 3,541 - - - - - 159,605 Other operating income - - - - - - - 7,321 - 7,321 Direct and indirect costs (243,021) (70,245) (79,725) (8,826) (253,851) (143,863) (20,129) (2,499) - (822,159) Purchased debt portfolios (229,564) - (79,719) - (248,379) (135,349) (20,129) - - (713,140) Credit management services (13,443) - (6) - (5,472) (8,514) - - - (27,435) Other products (14) (70,245) - (8,826) - - - - - (79,085) Unallocated expenses - - - - - - - (2,499) - (2,499) Gross profit1 686,416 85,612 226,409 (5,285) 322,223 144,414 12,441 4,822 - 1,477,052 Purchased debt portfolios 681,972 - 226,259 - 319,940 137,320 12,306 - - 1,377,797 Credit management services 4,251 - 150 - 2,283 7,094 135 - - 13,913 Other products 193 85,612 - (5,285) - - - - - 80,520 Unallocated income/expenses - - - - - - - 4,822 - 4,822 - Administrative expenses (62,218) (6,018) (26,829) (725) (40,120) (26,313) (4,672) - (141,342) (308,237) EBITDA 2 624,198 79,594 199,580 (6,010) 282,103 118,101 7,769 4,822 (141,342) 1,168,815 Depreciation and amortisation (58,126) Finance income/(costs) (316,270) Profit before tax 794,419 Income tax (41,159) Net profit 753,260 Carrying amount of debt portfolios 4,546,676 - 2,065,777 - 3,512,157 1,865,428 222,131 - - 12,212,169 Carrying amount of loans - 674,839 - 35,420 - - - - - 710,259 Cash recoveries 1,169,734 - 551,160 - 766,920 431,045 51,792 - - 2,970,651 1 Gross profit = revenue – direct and indirect costs 2 EBITDA = gross profit – administrative expenses

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Quarterly report – Interim condensed consolidated financial statements 28 For the nine months ended 30 September 2025 Poland Romania Italy Spain Other foreign markets Unallocated income/expenses Head Office TOTAL Poland excluding the loan segment Loan segment Romania excluding the loan segment Loan segment Revenue 938,254 159,974 437,449 9,815 510,713 292,129 45,531 9,182 - 2,403,047 Purchased debt portfolios 921,169 - 437,288 - 500,485 279,095 42,697 - - 2,180,734 including revaluation of projected recoveries 202,928 - 145,131 - 50,727 (9,399) (3,568) - - 385,819 Credit management services 16,914 - 161 - 10,228 13,034 2,834 - - 43,171 Other products 171 159,974 - 9,815 - - - - - 169,960 Other operating income - - - - - - - 9,182 - 9,182 Direct and indirect costs (239,838) (69,002) (75,395) (4,741) (245,971) (164,488) (17,257) (5,253) - (821,945) Purchased debt portfolios (225,769) - (75,392) - (239,153) (155,807) (17,257) - - (713,378) Credit management services (14,042) - (3) - (6,818) (8,681) - - - (29,544) Other products (27) (69,002) - (4,741) - - - - - (73,770) Unallocated expenses - - - - - - - (5,253) - (5,253) Gross profit1 698,416 90,972 362,054 5,074 264,742 127,641 28,274 3,929 - 1,581,102 Purchased debt portfolios 695,400 - 361,896 - 261,332 123,288 25,440 - - 1,467,356 Credit management services 2,872 - 158 - 3,410 4,353 2,834 - - 13,627 Other products 144 90,972 - 5,074 - - - - - 96,190 Unallocated income/expenses - - - - - - - 3,929 - 3,929 Administrative expenses (75,124) (8,066) (27,006) (870) (37,443) (26,492) (7,956) - (131,412) (314,369) EBITDA 2 623,292 82,906 335,048 4,204 227,299 101,149 20,318 3,929 (131,412) 1,266,733 Depreciation and amortisation (47,774) Finance income/(costs) (327,924) Profit before tax 891,035 Income tax (13,880) Net profit 877,155 Carrying amount of debt portfolios 4,239,257 - 1,796,350 - 3,110,258 1,824,388 216,101 - - 11,186,354 Carrying amount of loans - 550,619 - 37,869 - - - - - 588,488 Cash recoveries 1,162,505 - 525,215 - 720,468 410,288 102,433 - - 2,920,909 * Starting with the consolidated financial statements for 2025, the entire loan segment in the relevant geographical area has been presented separately.

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Quarterly report – Interim condensed consolidated financial statements 29 For the three months ended 30 September 2026 Poland Romania Italy Spain Other foreign markets Unallocated income/expenses Head Office TOTAL Poland excluding the loan segment Loan segment Romania excluding the loan segment Loan segment Revenue 291,972 56,346 90,243 (1,464) 186,129 89,100 12,072 2,508 - 726,906 Purchased debt portfolios 285,582 - 90,194 - 183,485 83,670 12,071 - - 655,002 including revaluation of projected recoveries 52,796 - 713 - 3,740 (4,383) (591) - - 52,275 Credit management services 6,395 - 49 - 2,644 5,430 1 - - 14,519 Other products (5) 56,346 - (1,464) - - - - - 54,877 Other operating income - - - - - - - 2,508 - 2,508 Direct and indirect costs (83,318) (23,433) (25,148) (3,934) (87,181) (44,700) (6,180) (566) - (274,460) Purchased debt portfolios (79,362) - (25,144) - (85,447) (41,948) (6,180) - - (238,081) Credit management services (3,951) - (4) - (1,734) (2,752) - - - (8,441) Other products (5) (23,433) - (3,934) - - - - - (27,372) Unallocated expenses - - - - - - - (566) - (566) Gross profit1 208,654 32,913 65,095 (5,398) 98,948 44,400 5,892 1,942 - 452,446 Purchased debt portfolios 206,220 - 65,050 - 98,038 41,722 5,891 - - 416,921 Credit management services 2,444 - 45 - 910 2,678 1 - - 6,078 Other products (10) 32,913 - (5,398) - - - - - 27,505 Unallocated income/expenses - - - - - - - 1,942 - 1,942 Administrative expenses (22,650) (2,038) (9,582) (252) (14,081) (9,336) (317) - (48,561) (106,817) EBITDA 2 186,004 30,875 55,513 (5,650) 84,867 35,064 5,575 1,942 (48,561) 345,629 Depreciation and amortisation (20,153) Finance income/(costs) (121,290) Profit before tax 204,186 Income tax (5,888) Net profit 198,298 Cash recoveries 366,133 - 183,895 - 247,709 144,753 17,588 - - 960,078

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Quarterly report – Interim condensed consolidated financial statements 30 For the three months ended 30 September 2025 Poland Romania Italy Spain Other foreign markets Unallocated income/expenses Head Office TOTAL Poland excluding the loan segment Loan segment Romania excluding the loan segment Loan segment Revenue 320,798 45,891 149,217 3,515 165,888 103,751 9,309 4,982 - 803,351 Purchased debt portfolios 315,371 - 149,197 - 162,592 99,531 8,360 - - 735,051 including revaluation of projected recoveries 72,049 - 39,293 - 2,578 63 415 - - 114,398 Credit management services 5,384 - 20 - 3,296 4,220 949 - - 13,869 Other products 43 45,891 - 3,515 - - - - - 49,449 Other operating income - - - - - - - 4,982 - 4,982 Direct and indirect costs (80,596) (21,669) (25,659) (1,904) (83,164) (39,620) (4,673) (1,047) - (258,332) Purchased debt portfolios (76,147) - (25,659) - (81,017) (36,740) (4,673) - - (224,236) Credit management services (4,442) - - - (2,147) (2,880) - - - (9,469) Other products (7) (21,669) - (1,904) - - - - - (23,580) Unallocated expenses - - - - - - - (1,047) - (1,047) Gross profit1 240,202 24,222 123,558 1,611 82,724 64,131 4,636 3,935 - 545,019 Purchased debt portfolios 239,224 - 123,538 - 81,575 62,791 3,687 - - 510,815 Credit management services 942 - 20 - 1,149 1,340 949 - - 4,400 Other products 36 24,222 - 1,611 - - - - - 25,869 Unallocated income/expenses - - - - - - - 3,935 - 3,935 Administrative expenses (26,161) (2,406) (11,238) (310) (15,497) (10,769) (2,597) - (44,535) (113,513) EBITDA 2 214,041 21,816 112,320 1,301 67,227 53,362 2,039 3,935 (44,535) 431,506 Depreciation and amortisation (16,606) Finance income/(costs) (109,230) Profit before tax 305,670 Income tax (12,669) Net profit 293,001 Cash recoveries 386,308 - 180,416 - 275,086 136,997 31,797 - - 1,010,604

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Quarterly report – Interim condensed consolidated financial statements 31 8. Seasonality or cyclicality of business The Group’s operations are not subject to seasonal or cyclical fluctuations. 9. Nature and amounts of changes in estimates reported in previous financial years that materially affect the current period Investments PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Investments in debt portfolios 12,212,169 11,632,709 11,186,354 Loans measured at amortised cost 708,369 610,020 586,114 Loans measured at fair value 1,890 2,295 2,374 12,922,428 12,245,024 11,774,842 Investments measured at amortised cost PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Investments in debt portfolios 12,212,169 11,632,709 11,186,354 Loans measured at amortised cost 708,369 610,020 586,114 12,920,538 12,242,729 11,772,468 Investments in debt portfolios measured at amortised cost PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Carrying amount of purchased debt portfolios Unsecured portfolios 11,406,256 10,804,177 10,343,514 Secured portfolios 805,913 828,532 842,840 12,212,169 11,632,709 11,186,354 Where appropriate, at the end of each quarter the Group updates the following parameters used to estimate expected future cash flows from debt portfolios measured at amortised cost: a. the discount rate if expenditure on the purchased debt portfolio changes; b. the period for which cash flows were estimated; c. the expected future cash flows estimated using the current data and debt collection processes. The Group analyses the impact of macroeconomic factors on projected recoveries; historically, no correlation between recoveries from purchased debt portfolios and the macroeconomic situation has been found.

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Quarterly report – Interim condensed consolidated financial statements 32 Assumptions adopted in the measurement of debt portfolios 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Discount rate1 8.10%–147.10% 8.00%–147.10% 8.00% - 147.10% Cash flow estimation period October 2026– September 2046 January 2026– January 2046 October 2025– December 2045 PLN ‘000 Undiscounted value of future recoveries, including: 27,619,176 26,152,000 24,677,740 discount rate: < 25% 19,018,599 17,926,837 16,856,217 25%–50% 7,450,063 6,836,415 6,156,312 > 50% 1,150,514 1,388,748 1,665,211 1Interest rate range applicable to 99% of the carrying amount of debt portfolios Projected estimated schedule of recoveries from debt portfolios (undiscounted value) PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Time horizon Up to 12 months 3,754,268 3,602,609 3,545,198 1–2 years 3,457,918 3,340,971 3,250,578 2–3 years 3,055,100 2,904,080 2,809,589 3–4 years 2,596,844 2,484,149 2,387,925 4–5 years 2,194,329 2,110,633 1,996,096 5–6 years 1,900,452 1,791,436 1,653,078 6–7 years 1,663,343 1,548,854 1,411,051 7–8 years 1,468,299 1,357,042 1,223,489 8–9 years 1,311,069 1,190,125 1,080,271 9–10 years 1,171,715 1,060,937 963,206 10–11 years 1,023,837 940,096 854,953 11–12 years 890,378 812,430 739,728 12–13 years 786,321 705,894 635,522 13–14 years 657,191 618,375 550,932 14–15 years 520,174 506,852 468,121 15–20 years 1,167,938 1,177,506 1,108,003 Over 20 years - 11 - 27,619,176 26,152,000 24,677,740 The forecast schedule of collections from debt portfolios presented above for each discount rate range changes between comparative periods, reflecting: • acquisition of new debt portfolios, • actual collections on existing debt portfolios, • revaluation of estimated remaining collections.

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Quarterly report – Interim condensed consolidated financial statements 33 Changes in the net carrying amount of investments in debt portfolios were as follows: PLN ‘000 Unsecured portfolios Secured portfolios Total Carrying amount of investments in debt portfolios at 1 January 2026 10,804,177 828,532 11,632,709 Purchase of debt portfolios* 1,165,385 46,248 1,211,633 Cash recoveries from indebted persons and from the sale of debt portfolios (2,739,245) (231,406) (2,970,651) Increase/(decrease) in liabilities to indebted persons due to overpayments** 6,077 - 6,077 Measurement of loyalty scheme** (523) - (523) Revenue from purchased debt portfolios 1,937,428 153,509 2,090,937 Translation differences on debt portfolios*** 232,957 9,436 242,393 Carrying amount of investments in debt portfolios at 30 September 2026 11,406,256 805,913 12,212,169 PLN ‘000 Unsecured portfolios Secured portfolios Total Carrying amount of investments in debt portfolios at 1 January 2025 9,674,563 825,715 10,500,278 Purchase of debt portfolios* 2,057,223 165,709 2,222,932 Disposal of debt portfolios resulting from sale of a subsidiary (2,402) - (2,402) Cash recoveries from indebted persons and from the sale of debt portfolios (3,562,795) (356,953) (3,919,748) Increase/(decrease) in liabilities to indebted persons due to overpayments** 5,921 - 5,921 Measurement of loyalty scheme** 1,778 - 1,778 Revenue from purchased debt portfolios 2,698,495 199,692 2,898,187 Carrying amount of property foreclosed - (1,793) (1,793) Translation differences on debt portfolios*** (68,606) (3,838) (72,444) Carrying amount of investments in debt portfolios at 31 December 2025 10,804,177 828,532 11,632,709 PLN ‘000 Unsecured portfolios Secured portfolios Total Carrying amount of investments in debt portfolios at 1 January 2025 9,674,563 825,715 10,500,278 Purchase of debt portfolios* 1,293,548 133,416 1,426,964 Cash recoveries from indebted persons and from the sale of debt portfolios (2,672,976) (247,933) (2,920,909) Increase/(decrease) in liabilities to indebted persons due to overpayments** 4,739 - 4,739 Measurement of loyalty scheme** 1,817 - 1,817 Revenue from purchased debt portfolios 2,046,381 134,353 2,180,734 Carrying amount of property foreclosed - (1,858) (1,858) Translation differences on debt portfolios*** (2,156) (853) (3,009) Carrying amount of investments in debt portfolios at 30 September 2025 10,343,514 842,840 11,186,354 * The item reflects an adjustment to the purchase price for the discount attributable to defective debt cases. ** The carrying amount of investments in debt portfolios is adjusted to account for the measurement of the loyalty scheme and the change in liabilities to indebted persons due to overpayments, reflecting the recognition of costs related to the bonus plan a nd a provision for refunds of overpayments under ‘Other income/expenses from purchased debt portfolios’.

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Quarterly report – Interim condensed consolidated financial statements 34 *** Relating to purchased debt portfolios in currencies other than PLN. The item results from exchange rate movements in the respective periods, mainly EUR/PLN fluctuations. Investing in purchased debt portfolios is the principal business activity of the Parent and most of its subsidiaries. Considering IAS 7.15, the Group regards investments in debt portfolios as its principal operating activity and presents expenditure on acquiring them under operating activities as Change in investments in debt portfolios in the statement of cash flows. As part of its collection operations for purchased debts, the Group occasionally sells individual cases from its debt portfolios to increase revenue from its principal operating activities. In 2025, the Group sold debt portfolios in the Czech and Slovak ma rkets while scaling down its operations in those markets. Given the above and IAS 7.14, the Group presents proceeds from the sale of debts under operating activities as Change in investments in debt portfolios in the statement of cash flows. During the reporting period, the Group spent PLN 1,211,633 thousand on purchasing debt portfolios (nine months to 30 September 2025: PLN 1,426,964 thousand, 2025: PLN 2,222,932 thousand), while recoveries from debt portfolios amounted to PLN 2,970,651 thou sand (nine months to 30 September 2025: PLN 2,920,909 thousand, 2025: PLN 3,919,748 thousand). Changes in expected credit losses on purchased debt portfolios were as follows: PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Cumulative expected credit losses on purchased debt portfolios at beginning of period 4,645,333 3,924,841 3,924,841 Revaluation of projected recoveries, of which: 278,415 496,902 385,819 unsecured portfolios 270,680 514,034 406,489 secured portfolios 7,734 (17,132) (20,670) Deviations from actual recoveries, decreases due to early collections in collateralised cases, of which: 86,364 223,590 189,606 unsecured portfolios 43,947 148,973 141,512 secured portfolios 42,417 74,616 48,095 Cumulative expected credit losses on purchased debt portfolios at end of period 5,010,112 4,645,333 4,500,266 Changes in expected credit losses are reflected in the carrying amount of the debt portfolio.

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Quarterly report – Interim condensed consolidated financial statements 35 Loans PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Loans measured at amortised cost 708,369 610,020 586,114 Loans measured at fair value 1,890 2,295 2,374 710,259 612,315 588,488 Loans measured at amortised cost The breakdown of loans measured at amortised cost at the end of each reporting period is as follows: IFRS 9 classification 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Gross carrying amount of loans measured at amortised cost Stage 1 438,260 379,905 383,516 Stage 2 179,155 147,686 132,144 Stage 3 590,638 497,637 464,354 Purchased or originated credit-impaired financial assets 1,116 1,437 1,654 1,209,169 1,026,665 981,668 Allowances for expected credit losses Stage 1 27,964 23,576 23,680 Stage 2 30,886 25,818 23,675 Stage 3 441,950 367,251 348,199 500,800 416,645 395,554 Net carrying amount Stage 1 410,296 356,329 359,836 Stage 2 148,269 121,868 108,469 Stage 3 148,688 130,386 116,155 Purchased or originated credit-impaired financial assets 1,116 1,437 1,654 708,369 610,020 586,114

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Quarterly report – Interim condensed consolidated financial statements 36 Changes in the net carrying amount of loans measured at amortised cost are presented below. PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Carrying amount of loans measured at amortised cost at beginning of period 610,020 499,604 499,604 Acquisition of loans as part of portfolio purchase 914,721 - - New disbursements 13,327 981,624 717,258 Repayments (loan principal and interest) (988,628) (1,093,687) (798,437) Interest income 214,107 257,646 189,460 Allowance for expected credit losses (54,985) (33,571) (20,659) Translation differences on loans (193) (1,596) (1,112) Carrying amount of loans measured at amortised cost at end of period 708,369 610,020 586,114 Changes in the loss allowance on loans measured at amortised cost: 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 PLN ‘000 Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Loss allowance at beginning of period 23,576 25,818 367,251 416,645 26,869 25,459 294,606 346,934 Loss allowance as at acquisition date 917 - - 917 - - - - Transfer from stage 1 to stage 2 (24,743) 24,743 - - (3,513) 3,513 - - Transfer from stage 1 to stage 3 (30,520) - 30,520 - (19,772) - 19,772 - Transfer from stage 2 to stage 1 470 (470) - - 417 (417) - - Transfer from stage 2 to stage 3 - (23,720) 23,720 - - (20,527) 20,527 - Transfer from stage 3 to stage 1 - - - - - - - - Transfer from stage 3 to stage 2 - - - - - - - - Allowance for expected credit losses recognised in the reporting period and changes reflecting newly granted loans and repayments 58,264 4,515 20,460 83,239 19,575 17,790 32,346 69,711 Loss allowance at end of period 27,964 30,886 441,950 500,800 23,576 25,818 367,251 416,645 For each expected credit loss stage, the allowance is determined using estimates that reflect the risk of loss and take account of how far the loans are past due. The loss allowance at the end of the reporting period covers 41.4% of the gross carrying amount of loans measured at amortised cost (at the end of 2025: 40.6%). The total amount of undiscounted expected credit losses on credit -impaired financial assets as at 30 September 2026 was PLN 27,462 thousand (31 December 2025: PLN 27,541 thousand).

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Quarterly report – Interim condensed consolidated financial statements 37 Impact of macroeconomic factors on the estimation of expected credit losses for the Wonga loan portfolio Expected credit losses for loans measured at amortised cost are determined based on the following parameters: PD (probability of default), PPS (prepayment probability), LGD (loss given default) and EAD (exposure at default). LGD depends on recoveries achieved after an event of default. Recoveries from impaired loan portfolios are obtained either by selling the receivables or through debt collection, initially by amicable means and then through court proceedings. Where recoveries are pursued through debt collection, projected recoveries used to determine LGD are based on a historical repayment curve for comparable receivables. They are reviewed periodically and updated if there are material changes. The Company analyses the impact of macroeconomic factors on projected recoveries and expected credit losses for loans measured at amortised cost. Macroeconomic variables analysed: • consumer bankruptcies, • unemployment levels (total registered unemployed individuals, newly registered individuals and re- registered individuals), • registered unemployment rate, • number of new job offers in the period. These macroeconomic variables are added to the expected credit loss estimation model if using them alongside the existing behavioural scoring model improves forecast accuracy. Impact of macroeconomic factors on the estimation of expected credit losses for the Novum loan portfolio Calculations of expected credit losses incorporate estimates relating to the anticipated macroeconomic environment. Macroeconomic factors are incorporated through the effect of forecast macroeconomic variables on the individual risk parameters, PD and LGD. Historical data is used to verify the correlation between changes in these parameters (or their components) and changes in macroeconomic variables. Macroeconomic variables analysed include changes in: • GDP growth rate, • consumer price index (CPI), • retail sales index, • average wages in the national economy, • unemployment rate. At the end of 2025, wage growth was the statistically significant macroeconomic variable and was correlated with historical repayments, which were components of the LGD estimates. The baseline macroeconomic scenario incorporated into the LGD estimates is b ased on available macroeconomic forecasts, in particular the inflation and GDP projections published by the National Bank of Poland.

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Quarterly report – Interim condensed consolidated financial statements 38 Loans measured at fair value Changes in the carrying amount of loans measured at fair value: PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Carrying amount of loans measured at fair value at beginning of period 2,295 3,301 3,301 New disbursements - - - Repayments (662) (2,891) (1,907) Interest income 441 1,078 907 Remeasurement (184) 807 73 Carrying amount of loans measured at fair value at end of period 1,890 2,295 2,374

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Quarterly report – Interim condensed consolidated financial statements 39 10. Nature and amounts of items that affect the assets, equity and liabilities, capital, profit or loss or cash flows and are mat erial because of their nature, size or effect 10.1. Operating income including gain/(loss) on expected credit losses, change in the value of investments, and other income/expenses from purchased debt portfolios PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited Purchased debt portfolios Revenue from credit management services Revenue from other services Other operating income Total Purchased debt portfolios Revenue from credit management services Revenue from other services Other operating income Total Interest income on debt portfolios and loans measured at amortised cost 1,801,142 - 214,107 - 2,015,249 1,631,961 - 189,460 - 1,821,421 Interest income on loans measured at fair value - - 441 - 441 - - 907 - 907 Revenue from sale of debts and loans 3,141 - - - 3,141 13,539 - - - 13,539 Other income/expenses from purchased debt portfolios (78,531) - - - (78,531) (42,049) - - - (42,049) Revenue from rendering services - 41,348 226 - 41,574 - 43,171 179 - 43,350 Other operating income - - 7,321 7,321 - - - 9,182 9,182 Gains/(losses) on investments measured at fair value - - (184) - (184) - - 73 - 73 Gain/(loss) on expected credit losses 365,185 - (54,985) - 310,200 577,283 - (20,659) - 556,624 2,090,937 41,348 159,605 7,321 2,299,211 2,180,734 43,171 169,960 9,182 2,403,047

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Quarterly report – Interim condensed consolidated financial statements 40 PLN ‘000 1 Jul 2026–30 Sep 2026 unaudited 1 Jul–30 Sep 2025 unaudited Purchased debt portfolios Revenue from credit management services Revenue from other services Other operating income Total Purchased debt portfolios Revenue from credit management services Revenue from other services Other operating income Total Interest income on debt portfolios and loans measured at amortised cost 610,884 - 74,790 - 685,674 563,588 - 68,250 - 631,838 Interest income on loans measured at fair value - - 116 - 116 - - 202 - 202 Revenue from sale of debts and loans 462 - - - 462 (3,972) - - - (3,972) Other income/expenses from purchased debt portfolios (16,752) - - - (16,752) (3,196) - - - (3,196) Revenue from rendering services - 14,519 2 - 14,521 - 13,869 46 - 13,915 Other operating income - - - 2,508 2,508 - - - 4,982 4,982 Gains/(losses) on investments measured at fair value - - (102) - (102) - - 688 - 688 Gain/(loss) on expected credit losses 60,408 - (19,929) - 40,479 178,631 - (19,737) - 158,894 655,002 14,519 54,877 2,508 726,906 735,051 13,869 49,449 4,982 803,351

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Quarterly report – Interim condensed consolidated financial statements 41 Other income/expenses from purchased debt portfolios PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Foreign exchange gains/(losses) (72,977) (14,329) (35,493) (814) Loyalty scheme measurement costs 523 - (1,817) (506) Costs of provision for overpayments (6,077) (2,423) (4,739) (1,876) (78,531) (16,752) (42,049) (3,196) In the nine months ended 30 September 2026, foreign exchange losses were mainly attributable to the appreciation of EUR vs RON. Gain/(loss) on expected credit losses from purchased debt portfolios PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Revaluation of projected recoveries 278,415 52,275 385,819 114,398 Deviations from actual recoveries, decreases due to early collections in collateralised cases, and payments from the original creditor 86,770 8,133 191,464 64,233 365,185 60,408 577,283 178,631 Revenue from loans Revenue from loans measured at amortised cost PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Interest income 214,107 74,790 189,460 68,250 Allowance for expected credit losses (54,985) (19,929) (20,659) (19,737) 159,122 54,861 168,801 48,513 Revenue from loans measured at fair value PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Interest income 441 116 907 202 Remeasurement (184) (102) 73 688 257 14 980 890

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Quarterly report – Interim condensed consolidated financial statements 42 Revenue from rendering services PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Revenue from credit management services 41,348 14,519 43,171 13,869 Revenue from resale of materials, intermediation and other services 226 2 179 46 41,574 14,521 43,350 13,915 Other operating income PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Gain (loss) on sale of property 2,532 984 2,595 977 Recharged costs of services and court fees 1,460 545 2,157 1,015 Other cooperation 1,309 478 48 (219) Reimbursement of compensation for losses arising from road traffic incidents 623 268 763 683 Gain on sale of property, plant and equipment 353 (40) 684 64 Rental 39 12 81 17 Government grants 9 9 - - Sale of shares in subsidiaries* - - 2,337 2,337 Other 996 252 517 108 7,321 2,508 9,182 4,982 * On 8 September 2025, KRUK S.A. executed an agreement to sell its shareholding in KRUK Deutschland GmbH to an unrelated party, for EUR 1,336 thousand. Title to the shares was transferred on 30 September 2025. A gain of PLN 2,337 thousand was recognised on the sale of the subsidiary.

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Quarterly report – Interim condensed consolidated financial statements 43 10.2. Service expense PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited IT services (70,826) (26,822) (64,097) (22,060) Credit management services1 (62,227) (20,876) (57,105) (17,029) Postal and courier services (24,173) (9,950) (25,736) (11,525) Legal assistance services 2 (21,990) (6 085) (23,838) (8,228) Administrative and accounting support services (19,495) (6,591) (34,608) (19,360) Banking services (16,836) (5,259) (25,204) (7,837) Communications services (9,244) (2,399) (10,602) (3,742) Premises rental and operating costs (7,154) (2,311) (7,649) (2,290) Marketing and management services 3 (3,300) (1,317) (8,649) (3,111) Printing services (2,586) (827) (2,356) (801) Security services (2,540) (802) (2,235) (815) Repair and maintenance services (1,676) (628) (1,591) (613) Recruitment services (1,259) (512) (1,174) (272) Other rental (1,158) (353) (1,043) (284) Repair of vehicles (1,140) (331) (1,096) (313) Other auxiliary services (1,139) (215) (476) 162 Transport services (123) (41) (242) (74) Packing services (30) (14) (43) (7) (246,896) (85,333) (267,744) (98,199) 1 Costs of debt management services provided by external servicers. 2 Legal assistance mainly relates to debt portfolio management. 3 For the reporting period, costs of advertising services are presented in Other expenses. The significant level of IT service costs reflects the ongoing digital transformation of the Group. The higher administrative and accounting support costs incurred in 2025 compared with prior years and 2026 were attributable to a broader scope of advisory services provided as part of this process. Higher bank costs in the first three quarters of 2025 were due to the overall increase in investments in debt portfolios compared with earlier periods. 10.3. Employee benefits expense PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Salaries and wages (349,111) (114,657) (341,470) (110,761) Other social security contributions (67,485) (21,129) (67,412) (21,441) Old-age and disability pension contributions (32,208) (10,523) (28,751) (9,492) Cost of equity-settled stock option plan (11,557) (3,423) (19,901) (8,978) Contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) (1,950) (671) (1,886) (656) (462,311) (150,403) (459,420) (151,328)

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Quarterly report – Interim condensed consolidated financial statements 44 10.4. Court fees PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Legal expenses (246,454) (82,231) (248,081) (71,157) Bailiff fees (100,730) (35,926) (92,929) (33,360) Stamp duties (2,252) (634) (2,108) (695) (349,436) (118,791) (343,118) (105,212) 10.5. Other expenses PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Advertising (22,148) (11,254) (8,322) (2,120) Taxes and charges* (18,947) (6,214) (23,617) (5,959) Staff training (8,912) (2,128) (8,001) (2,563) Raw materials and consumables used (8,220) (2,799) (13,173) (2,949) Entertainment expenses (5,111) (2,000) (3,700) (1,166) Business travel (4,609) (1,312) (3,790) (1,290) Property insurance (881) (271) (954) (322) Losses arising from road traffic incidents (697) (273) (870) (260) Non-compete agreements (394) (156) (379) (91) Membership fees (331) (101) (254) (58) Costs of services and fees to be recharged (305) (57) (120) 735 Refund of litigation costs (180) (34) (672) (623) Motor insurance (138) (83) (634) (246) Write-off of development costs - - (618) - Allowances for expected credit losses on receivables - - (17) - Other (880) (68) (911) (194) (71,753) (26,750) (66,032) (17,106) *Starting from the current reporting period, VAT related to rental costs (leases and rentals) is presented under “Taxes and charges”. The increase in raw materials and consumables used in the nine months to 30 September 2025 resulted from the relocation of the Parent’s registered office and was attributable to expenses incurred on office equipment.

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Quarterly report – Interim condensed consolidated financial statements 45 10.6. Finance income PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Interest income on bank deposits 1,562 391 838 317 1,562 391 838 317 10.7. Finance costs PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Interest and commission expense on financial liabilities measured at amortised cost (373,385) (128,267) (376,233) (124,447) including interest (348,581) (121,065) (357,051) (117,093) Net foreign exchange gains/(losses) (5,072) (814) (213) (498) Interest income/expense on hedging instruments – IRS (9,160) (2,296) (4,475) (3,326) Hedging income/expense 50,144 15,211 52,763 19,041 Interest income/expense on hedging instruments – CIRS (20,036) (5,970) 911 (317) Expense/income from foreign exchange gains/(losses) on settlement of CIRS hedge (transferred from other comprehensive income) 40,254 455 - - Expense/income from settlement of derivatives – FORWARD (577) - (1,515) - (317,832) (121,681) (328,762) (109,547) The Parent partially redeemed its interest in a subsidiary’s net assets, realising the currency risk hedges it held. This resulted in exchange gains from the realisation of the hedge of the net investment in a foreign operation being recognised in profit or loss for the reporting period.

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Quarterly report – Interim condensed consolidated financial statements 46 10.8. Effect of exchange rate changes on consolidated statement of profit or loss PLN ‘000 Note 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Realised exchange gains/(losses) 10.6; 10.7 (1,291) 1,882 (206) 898 Unrealised exchange gains/(losses) 10.6; 10.7 (3,781) (2,696) (7) (1,396) Expense/income from foreign exchange gains/(losses) on settlement of CIRS hedge (transferred from other comprehensive income) 10.7 40,254 455 - - Expense/income from settlement of derivatives – FORWARD 10.7 (577) - (1,515) - Remeasurement of debt portfolios due to exchange rate movements 10.1 (72,977) (14,329) (35,493) (814) (38,372) (14,688) (37,221) (1,312)

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Quarterly report – Interim condensed consolidated financial statements 47 10.9. Income tax Income tax recognised in profit or loss and total comprehensive income for period PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Current income tax recognised in profit or loss Current income tax charge* (35,059) (5,474) (24,805) (12,778) Deferred tax recognised in profit or loss Relating to origination and reversal of temporary differences** (6,100) (414) 10,925 109 Income tax recognised in profit or loss (41,159) (5,888) (13,880) (12,669) Deferred income tax recognised in other comprehensive income Relating to origination and reversal of temporary differences 7,011 (2,921) (1,445) 678 Income tax recognised in other comprehensive income 7,011 (2,921) (1,445) 678 Income tax recognised in comprehensive income (34,148) (8,809) (15,325) (11,991) * Income tax recognised in these financial statements includes income tax, CFC tax and tax for prior years resulting from a tax audit. **The deferred tax liability arising from expected future cash flows from subsidiaries may change materially in individual reporting periods. Reconciliation of effective tax rate The effective tax rate differs from the enacted tax rates mainly because the consolidated group includes entities whose operations are subject to deferred income tax upon realisation of income or payment of dividends. PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited Profit before tax 794,419 891,035 Tax calculated at the Parent’s rate (19%) (150,940) (169,297) Effect of applying different tax rates abroad and of deferred tax (11,536) 6,701 Differences resulting from the ability to control the timing of the reversal of temporary differences relating to the measurement of net assets of subsidiaries and the probability of their reversal in the foreseeable future, and other non -deductible expenses/non-taxable income 121,317 148,716 Income tax recognised in profit or loss (41,159) (13,880) Effective tax rate (%) 5.18% 1.56% The KRUK Group does not recognise CIT based on an estimated average annual effective rate as this would not eliminate tax fluctuations over a financial year.

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Quarterly report – Interim condensed consolidated financial statements 48 Deferred tax assets and liabilities Deferred tax assets and liabilities have been recognised for the following assets and liabilities: PLN ‘000 Assets Liabilities Net carrying amount 30 Sep 2026 31 Dec 2025 30 Sep 2026 31 Dec 2025 30 Sep 2026 31 Dec 2025 Item of the statement of financial position Type of temporary difference Property, plant and equipment Taxable/deductible temporary difference arising from difference between tax and accounting depreciation rates 12,266 11,872 (8,161) (7,003) 4,105 4,869 Intangible assets Taxable/deductible temporary difference arising from difference between tax and accounting amortisation rates - - (7,145) (7,874) (7,145) (7,874) Tax losses carried forward Deductible temporary difference arising from tax loss available for offset in future tax years 18,059 17,432 - - 18,059 17,432 Trade and other receivables Taxable temporary difference arising from accrued revenue from clients - - (212) (145) (212) (145) Liabilities arising from borrowings and other debt instruments Deductible temporary difference arising from interest paid on debt financing, where the interest is deductible for tax purposes in future reporting periods 28,943 24,312 - - 28,943 24,312 Employee benefit liabilities Deductible temporary difference arising from unpaid salaries and accrued holiday entitlements 2,261 3,228 - - 2,261 3,228 Provisions and liabilities Taxable/deductible temporary difference arising from provision for future costs 115 - - (115) 115 (115) Investments in debt portfolios Taxable temporary difference arising from allowances for expected credit losses on investments in debt portfolios - - (1,873) (7,867) (1,873) (7,867) Investments in loans Taxable temporary difference arising from interest and fees received on loans 48,172 39,273 - - 48,172 39,273 Derivative hedging instruments Taxable temporary differences arising from measurement of derivative hedging instruments - - (20,328) (27,339) (20,328) (27,339) Expected future outflows of income from investments in subsidiaries Taxable temporary difference arising from expected future outflows of income from investments in subsidiaries - - (138,276) (112,864) (138,276) (112,864) Deferred tax assets/liabilities 109,816 96,117 (175,995) (163,207) (66,179) (67,090) Deferred tax assets offset against liabilities (43,351) (40,010) 43,351 40,010 Deferred tax assets/liabilities in the statement of financial position 66,465 56,107 (132,644) (123,197) (66,179) (67,090)

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Quarterly report – Interim condensed consolidated financial statements 49 Change in temporary differences in the period PLN ‘000 Net amount of income tax as at 1 Jan 2026 Change in temporary differences recognised in profit or loss for the period Net amount of income tax as at 30 Sep 2026 Net amount of income tax as at 1 Jan 2025 Change in temporary differences recognised in profit or loss for the period Net amount of income tax as at 31 Dec 2025 Property, plant and equipment 4,869 (764) 4,105 (558) 5,427 4,869 Intangible assets (7,874) 729 (7,145) (3,470) (4,404) (7,874) Tax losses carried forward 17,432 627 18,059 15,357 2,075 17,432 Trade and other receivables (145) (67) (212) (180) 35 (145) Liabilities arising from borrowings and other debt instruments 24,312 4,631 28,943 21,413 2,899 24,312 Employee benefit liabilities 3,228 (967) 2,261 3,443 (215) 3,228 Provisions and liabilities (115) 230 115 224 (339) (115) Investments in debt portfolios (7,867) 5,994 (1,873) (7,682) (185) (7,867) Investments in loans 39,273 8,899 48,172 28,343 10,930 39,273 Expected future outflows of income from investments in subsidiaries (112,864) (25,412) (138,276) (108,450) (4,414) (112,864) (39,751) (6,100) (45,851) (51,560) 11,809 (39,751) PLN ‘000 Net amount of income tax as at 1 Jan 2026 Change in temporary differences recognised in other comprehensive income Net amount of income tax as at 30 Sep 2026 Net amount of income tax as at 1 Jan 2025 Change in temporary differences recognised in other comprehensive income Net amount of income tax as at 31 Dec 2025 Derivative hedging instruments (27,339) 7,011 (20,328) (17,848) (9,491) (27,339) (27,339) 7,011 (20,328) (17,848) (9,491) (27,339)

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Quarterly report – Interim condensed consolidated financial statements 50 The amount of the deferred tax liability is affected by changes in expected cash flows from investment companies to KRUK S.A. in the foreseeable future. The cash flows depend on factors including: • KRUK S.A.’s liquidity needs and the amount of new debt financing raised and projected to be available to KRUK S.A., • new debt financing raised and projected to be available to the investment companies, • planned expenditure on purchased debt portfolios, which is one of the factors determining the investment companies’ projected liquidity position, • planned recoveries from purchased debt portfolios at the investment companies. Therefore, the amount of deferred tax liabilities for expected future cash flows from subsidiaries may change materially in individual reporting periods. The Group applies the IAS 12 exemption and does not recognise a deferred tax liability on retained earnings of its related entities where it controls the timing of the reversal of temporary differences and those differences are unlikely to reverse in the f oreseeable future. The total amount of temporary differences underlying the unrecognised deferred tax liability on retained earnings as at 30 September 2026 was PLN 6,887,596 thousand (as at 31 December 2025: PLN 6,351,904 thousand). The OECD Pillar Two rules took effect in Poland on 1 January 2025 under the Act on Top -up Tax Levied on Constituent Entities of Multinational (the ‘Act’ ). These regulations require taxpayers to pay a top -up tax, representing the difference between the effective tax rate (calculated in accordance with the principles set out in the Act) applicable in a given jurisdiction and the minimum rate of 15%. These pr ovisions apply to a group of entities if its consolidated revenue reaches at least EUR 750 million in two of the four years immediately preceding the tax year. As at 31 December 2025, the Group did not exceed the above threshold (its revenue for 2025, tran slated into EUR at the European Central Bank’s average exchange rate for December of the year preceding the year under review, i.e. 4.2704, amounted to EUR 747 million). As at the end of the reporting period, the Group had not exceeded the threshold. Ther efore, no current tax charge arose under Pillar Two for the period. At the same time, the Group applies the IAS 12 exception permitting it not to recognise deferred tax assets and liabilities relating to Pillar Two income taxes or disclose information about them. The Group is currently assessing its exposure to the Pillar Two regulations. The assessment includes the potential impact of these regulations on the Group’s level of taxation, in particular the applicability of the available exclusions and safe harbours provided for under the Act and their impact on the effective tax rate used for the calculation of the top-up tax.

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Quarterly report – Interim condensed consolidated financial statements 51 10.10. Borrowings, finance lease liabilities and other financial liabilities PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Non-current liabilities Secured borrowings 3,572,005 3,619,895 3,461,012 Debt securities (unsecured liabilities) 3,193,427 3,228,255 3,283,522 Lease liabilities 71,420 78,637 83,972 6,836,852 6,926,787 6,828,506 Current liabilities Secured borrowings 29,459 42,827 44,977 Debt securities (unsecured liabilities) 570,844 232,635 184,008 Lease liabilities 37,571 24,761 25,385 637,874 300,223 254,370 Terms and repayment schedules of borrowings, debt securities and leases PLN ‘000 Currency Nominal interest rate Maturity periods1 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Borrowings secured over the Group’s assets EUR/PLN 1M WIBOR + margin 1.7–2.95pp; 3M WIBOR + margin of 2.0–2.7pp; 1M EURIBOR + margin of 1.7–2.95pp 2026–2031 3,601,464 3,662,722 3,505,989 Debt securities (unsecured liabilities) PLN EUR 3M WIBOR + margin 2.5–4.65pp; 3M EURIBOR + margin of 4.0–6.5pp 2026–2033 3,764,271 3,460,890 3,467,530 Lease liabilities EUR/PLN 1M WIBOR + margin of 0.5–1.8pp; 1.89–7.79% 2026-2033 108,991 103,398 109,357 7,474,726 7,227,010 7,082,876 1 Maturity date of the last liability

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Quarterly report – Interim condensed consolidated financial statements 52 Impact of the benchmark reform In connection with the ongoing benchmark reform in Poland, the Group is taking measures to prepare for the transition from WIBOR to POLSTR, which has been designated as the target interest rate benchmark. In accordance with the current Roadmap for the benchmark reform, the orderly phase-out of WIBID and WIBOR has commenced, and from the beginning of 2027 these benchmarks are expected to cease to be used in new contracts and financial instruments, subject to certain exceptions for derivatives related to the management of risks associated with legacy portfolios. The Group continuously monitors regulatory developments and the recommendations of the National Working Group on benchmark reform and assesses their impact on existing and planned financial instruments. The measures undertaken include, in particular, adjus tments to documentation relating to financing arrangements and hedging instruments, as well as fallback provisions in the documentation for new bond issues, with a view to enabling the use of an alternative benchmark in accordance with applicable regulations and market standards. Based on the information currently available, the Group does not expect the benchmark reform to have a material impact on its financial position. The amounts of the individual items for which WIBOR is used as the benchmark are presented below: PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Carrying amount of financial liabilities for which WIBOR is used as the benchmark Borrowings secured over the Group’s assets 626,380 795,946 753,180 Debt securities (unsecured liabilities) 2,958,060 2,683,749 2,683,570 Lease liabilities 11,107 5,154 5,690 Notional amount of hedging instruments for which WIBOR is used as the benchmark CIRS 2,175,000 2,430,000 2,430,000 IRS - - -

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Quarterly report – Interim condensed consolidated financial statements 53 10.11. Hedging instruments Interest rate risk hedges The interest rate risk management policy covers: a) the Group’s objectives in terms of interest rate risk; b) principles of interest rate risk management at the KRUK Group; c) acceptable impact of interest rate risk on the Group’s results (interest rate risk appetite); d) methods of measuring and monitoring interest rate risk and interest rate risk exposure; e) procedures to be followed if the Group’s interest rate risk exceeds its permitted risk appetite; f) interest rate risk hedging policies. To manage interest rate risk, the Group enters into IRS and CIRS contracts. Open outstanding IRS contracts held by the KRUK Group companies as at 30 September 2026, with a total notional amount of EUR 432,500 thousand: Bank Group company Type of transaction Volume Fixed rate Variable rate Term ING Bank Śląski S.A. InvestCapital Ltd. IRS EUR 210,000,000 2.6535% 1M EURIBOR from 29 Nov 2022 to 30 Jun 2027 DNB Bank ASA KRUK S.A. IRS EUR 150,000,000 2.9640% 3M EURIBOR from 10 May 2023 to 10 May 2028 DNB Bank ASA KRUK S.A. IRS EUR 10,000,000 2.2550% 3M EURIBOR from 21 Dec 2023 to 11 Dec 2028 ING Bank Śląski S.A. InvestCapital Ltd. IRS EUR 38,500,000 2.3200% 1M EURIBOR from 27 Dec 2023 to 30 Jun 2028 ING Bank Śląski S.A. KRUK S.A. IRS EUR 24,000,000 2.4050% 3M EURIBOR 21 Aug 2024 to 1 Feb 2029 The EUR contracts were intended to hedge variability in cash flows on EUR liabilities arising from changes in the 1M and 3M EURIBOR rates and to hedge interest payments on borrowings and EUR-denominated bonds.

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Quarterly report – Interim condensed consolidated financial statements 54 The following open, unsettled CIRS contracts were held by KRUK Group companies as at 30 September 2026, with a total notional amount of PLN 2,175,000 thousand: Bank Group company Type of transaction Volume Fixed rate [EUR] Variable rate [PLN] Transaction date Transaction maturity date ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 330,000,000 2.13% 3M WIBOR 14 Jun 2022 24 May 2027 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 140,000,000 1.90% 3M WIBOR 23 Jun 2022 24 Mar 2027 DNB Bank ASA KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 60,000,000 1.96% 3M WIBOR 12 Dec 2022 27 Jul 2027 DNB Bank ASA KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 25,000,000 2.05% 3M WIBOR 21 Dec 2022 27 Nov 2026 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 50,000,000 2.475% 3M WIBOR 25 Jul 2023 26 Jan 2028 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 50,000,000 2.435% 3M WIBOR 25 Jul 2023 7 Jun 2028 DNB Bank ASA KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 75,000,000 2.61% 3M WIBOR 22 Sep 2023 29 Mar 2028 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 85,000,000 2.48% 3M WIBOR 31 Oct 2023 10 Dec 2026 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 355,000,000 2.34% 3M WIBOR 31 Oct 2023 11 Oct 2029 DNB Bank ASA. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 70,000,000 6.046% 3M WIBOR + 4% 21 Mar 2024 16 Feb 2029 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 90,000,000 6.19% 3M WIBOR + 4% 21 Mar 2024 26 Sep 2028 Alior Bank S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) 125,000,000 PLN 4.40% 3M WIBOR + 3% 11 Dec 2024 13 Nov 2030 Santander Bank Polska S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) PLN 100,000,000 4.86% 3M WIBOR + 2.8% 4 Apr 2025 29 Jan 2031 DNB Bank ASA. KRUK S.A. CCIRS (cross-currency interest rate swap) 200,000,000 PLN 4.864% 3M WIBOR + 3% 3 Jun 2025 27 Mar 2030 ING Bank Śląski S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) 200,000,000 PLN 4.930% 3M WIBOR + 3% 3 Jun 2025 26 Mar 2031 Santander Bank Polska S.A. KRUK S.A. CCIRS (cross-currency interest rate swap) 100,000,000 PLN 4.820% 3M WIBOR + 2.7% 28 Jul 2025 26 Jun 2031 DNB Bank ASA. KRUK S.A. CCIRS (cross-currency interest rate swap) 120,000,000 PLN 4.860% 3M WIBOR + 2.5% 17 Mar 2026 17 Mar 2032 The transactions were designated for hedge accounting.

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Quarterly report – Interim condensed consolidated financial statements 55 The purpose of CIRSs was to: hedge interest rate risk, understood as volatility in interest expense caused by changes in the market 3M WIBOR rate, by exchanging a floating interest rate for a fixed rate; hedge currency risk, understood as volatility in the carrying amount of EUR-denominated net assets caused by changes in the market EUR/PLN exchange rate, by offsetting exchange gains/(losses). Currency risk hedges The Group’s currency risk exposure arises mainly from investments in subsidiaries and financial liabilities measured in foreign currencies (Note 12). The currency risk management policy outlines: a) the Group’s currency risk management objectives, b) the key principles of the Group’s currency risk management, c) acceptable impact of currency risk on the Group’s profit or loss and equity (currency risk appetite), d) methods of measuring and monitoring currency risk and currency risk exposure, e) procedures to be followed when the permitted currency risk appetite and specified currency risk limits are exceeded, f) currency risk hedging policies, g) roles and responsibilities in the currency risk management process. In 2019–2026, Group companies entered into hedging transactions to hedge currency risk arising from the translation of net assets in a foreign operation. The Group’s objective is to mitigate the impact on the consolidated financial statements of exchange g ains/(losses) arising from the consolidation of foreign operations that are subsidiaries. The transactions were entered into by KRUK S.A. and settled on a net basis, with no physical delivery. For details of the executed and settled transactions, see the m ost recent annual consolidated financial statements as at and for the financial year ended 31 December 2025. Currency risk is also hedged with currency interest rate swaps (CIRS), described in the section above: Interest rate risk hedges.

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Quarterly report – Interim condensed consolidated financial statements 56 Amounts related to items designated as hedging instruments PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Assets Liabilities Notional amount Change in fair value used to determine ineffectiveness Assets Liabilities Notional amount Change in fair value used to determine ineffectiveness Line item in the statement of financial position Hedge type Instrument type: IRS 9,536 - 432,500 (EUR) 32,681 - 23,145 432,500 (EUR) 11,352 Hedging instruments Hedge of future cash flows CIRS 78,699 7 2,175,000 (PLN) (58,662) 137,354 - 2,430,000 (PLN) 25,273 Hedging instruments Hedge of future cash flows/Hedge of net investment in a foreign operation 88,235 7 (25,981) 137,354 23,145 36,625

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Quarterly report – Interim condensed consolidated financial statements 57 PLN ‘000 1 Jan–30 Sep 2026 unaudited Hedge reserve Hedge of future cash flows (interest rate risk) Hedge of investment in net assets (currency risk) Hedge of future cash flows/Hedge of investment in a subsidiary (currency risk/interest rate risk) Total hedge reserve Hedge reserve at beginning of period (20,623) 4,082 127,305 110,764 Amounts recognised in capital reserves on measurement of instruments 23,521 - (7,370) 16,151 Cost of hedging - - 21,947 21,947 Origination/reversal of temporary differences (3,587) - 10,599 7,011 Amount reclassified during the period to profit or loss 9,160 - (70,362) (61,202) - Interest income / expense 9,160 - 20,036 29,196 -Income / expenses from exchange gains/(losses) on settlement of the CIRS hedge (reclassified from other comprehensive income) - - (40,254) (40,254) - Cost of hedging - - (50,144) (50,144) Hedge reserve at end of period 8,471 4,082 82,119 94,672

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Quarterly report – Interim condensed consolidated financial statements 58 PLN ‘000 1 Jan–31 Dec 2025 Hedge reserve Hedge of future cash flows (interest rate risk) Hedge of investment in net assets (currency risk) Hedge of future cash flows/Hedge of investment in a subsidiary (currency risk/interest rate risk) Total hedge reserve Hedge reserve at beginning of period (30,867) 4,082 91,564 64,779 Amounts recognised in capital reserves on measurement of instruments 3,387 - (12,638) (9,251) Cost of hedging - - 126,428 126,428 Origination/reversal of temporary differences (1,108) - (8,383) (9,491) Amount reclassified during the period to profit or loss 7,965 - (69,666) (61,701) - Interest income / expense 7,965 - 2,233 10,198 - Cost of hedging - - (71,899) (71,899) Hedge reserve at end of period (20,623) 4,082 127,305 110,764 PLN ‘000 1 Jan–30 Sep 2025 Hedge reserve Hedge of future cash flows (interest rate risk) Hedge of investment in net assets (currency risk) Hedge of future cash flows/Hedge of investment in a subsidiary (currency risk/interest rate risk) Total hedge reserve Hedge reserve at beginning of period (30,867) 4,082 91,564 64,779 Amounts recognised in capital reserves on measurement of instruments 668 - (17,947) (17,279) Cost of hedging - - 76,737 76,737 Origination/reversal of temporary differences (473) - (972) (1,445) Amount reclassified during the period to profit or loss 4,475 - (53,674) (49,199) - Interest income / expense 4,475 - (911) 3,564 - Cost of hedging - - (52,763) (52,763) Hedge reserve at end of period (26,197) 4,082 95,708 73,593

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Quarterly report – Interim condensed consolidated financial statements 59 10.12. Earnings per share Basic earnings per share thousands of shares 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Number of ordinary shares as at 1 January 19,492 19,382 19,382 Effect of cancellation and issue 30 21 14 Weighted average number of ordinary shares at end of reporting period 19,522 19,403 19,396 PLN Earnings per share 38.57 55.92 45.20 Diluted earnings per share thousands of shares 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Weighted average number of ordinary shares at end of reporting period 19,522 19,403 19,396 Effect of issue of unregistered shares not subscribed for 1,138 1,072 1,019 Weighted average number of ordinary shares at end of reporting period (diluted) 20,660 20,475 20,415 PLN Earnings per share (diluted) 36.44 52.99 42.94 On 3 April 2026, the share capital of the Parent was increased by PLN 51,052 through the issue of Series H shares, to PLN 19,543,390. The share capital was increased as part of a conditional share capital increase under Resolution No. 22/2021 of the Annual General Meeting of 16 June 2021 through the issue of 51,052 Series H shares of the Parent, with a nominal value of PLN 1 per share. T he Series H shares were issued following the exercise by eligible persons of the right to subscribe for shares attached to subscription warrants issued under an incentive scheme for key management personnel of KRUK S.A. and the Group companies.

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Quarterly report – Interim condensed consolidated financial statements 60 10.13. Current and non-current items of the statement of financial position PLN ‘000 30 Sep 2026 unaudited 30 Jun 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited restated Assets Non-current assets Property, plant and equipment 120,071 118,290 116,041 123,775 Other intangible assets 209,153 183,858 143,580 122,031 Goodwill 8,064 7,940 7,823 7,906 Investments in debt portfolios measured at amortised cost 8,864,638 8,744,027 8,428,466 8,037,905 Loans 277,969 323,782 219,060 203,008 Hedging instruments 45,603 33,059 101,372 82,653 Deferred tax assets 66,465 63,838 56,107 53,506 Total non-current assets 9,591,963 9,474,794 9,072,449 8,630,784 Current assets Inventories 6,157 6,058 9,355 9,733 Investments in debt portfolios measured at amortised cost 3,347,531 3,299,431 3,204,243 3,148,449 Loans 432,290 355,913 393,255 385,480 Trade receivables 14,628 19,178 14,600 13,798 Other receivables 72,757 61,171 60,367 60,055 Current tax assets 72 583 9,946 22,939 Hedging instruments 42,632 45,246 35,982 26,894 Other assets 18,288 18,176 19,347 17,368 Cash and cash equivalents 265,400 254,595 212,629 314,226 Total current assets 4,199,755 4,060,351 3,959,724 3,998,942 Total assets 13,791,718 13,535,145 13,032,173 12,629,726 Equity and liabilities Equity Share capital 19,543 19,543 19,492 19,403 Share premium 414,198 414,198 401,539 379,365 Hedge reserve 94,671 76,769 110,764 73,593 Remeasurement reserve for defined benefit plans 5,142 5,142 5,142 3,500 Reserve of exchange differences on translation (61,878) (120,906) (168,676) (137,592) Other reserves 224,246 220,823 212,689 208,555 Retained earnings 5,107,191 4,908,938 4,745,190 4,536,802 Equity attributable to owners of the Parent 5,803,113 5,524,507 5,326,140 5,083,626 Non-controlling interests 742 690 324 232 Total equity 5,803,855 5,525,197 5,326,464 5,083,858 Non-current liabilities Borrowings 3,572,005 3,556,291 3,619,895 3,461,012 Debt securities 3,193,427 3,237,875 3,228,255 3,283,522 Lease liabilities 71,420 71,430 78,637 83,972 Deferred tax liabilities 132,644 126,682 123,197 113,434 Provisions 2,670 2,670 2,670 1,897 Hedging instruments 7 11,405 23,145 38,229 Total non-current liabilities 6,972,173 7,006,353 7,075,799 6,982,066 Current liabilities Borrowings 29,459 34,267 42,827 44,977 Debt securities 570,844 577,161 232,635 184,008 Lease liabilities 37,571 32,223 24,761 25,385 Derivatives - - 58 - Trade and other payables 249,684 226,904 213,018 202,412 Dividend payable - - - - Current tax liabilities 28,023 26,497 21,347 6,988 Employee benefit liabilities 81,789 88,670 77,669 73,699 Provisions 18,320 17,873 17,595 26,333 Total current liabilities 1,015,690 1,003,595 629,910 563,802 Total liabilities 7,987,863 8,009,948 7,705,709 7,545,868 Total equity and liabilities 13,791,718 13,535,145 13,032,173 12,629,726 Current and non -current items of the statement of financial position are presented based on cash flows expected as at the end of the reporting period.

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Quarterly report – Interim condensed consolidated financial statements 61 10.14. Goodwill PLN ‘000 Kancelaria Prawna RAVEN KRUK España S.L.U. Total Gross carrying amount as at 1 January 2025 299 47,945 48,244 Increases - - - Decreases - - - Translation differences - (105) (105) Gross carrying amount as at 31 December 2025 299 47,840 48,139 Gross carrying amount as at 1 January 2026 299 47,840 48,139 Increases - - - Decreases - - - Translation differences - 241 241 Gross carrying amount as at 30 September 2026 299 48,081 48,380 Impairment losses Impairment losses as at 1 January 2025 - (40,316) (40,316) Increases - - - Decreases - - - Impairment losses as at 31 December 2025 - (40,316) (40,316) Impairment losses as at 1 January 2026 - (40,316) (40,316) Increases - - - Decreases - - - Impairment losses as at 30 September 2026 - (40,316) (40,316) Net carrying amount As at 1 January 2025 299 7,629 7,928 As at 31 December 2025 299 7,524 7,823 As at 1 January 2026 299 7,524 7,823 As at 30 September 2026 299 7,765 8,064 As at 30 September 2026, there were no indications of goodwill impairment.

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Quarterly report – Interim condensed consolidated financial statements 62 10.15. Property, plant and equipment, other intangible assets PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Property, plant and equipment Buildings and structures 56,823 57,463 Plant and equipment 35,296 37,150 Vehicles 22,847 15,386 Other property, plant and equipment 1,466 1,925 Property, plant and equipment under construction 3,639 4,117 120,071 116,041 PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Other intangible assets Software, licences, permits 58,370 76,008 Completed development costs 92,078 21,130 Intangible assets under development 58,705 46,442 209,153 143,580 The increase in the carrying amount of completed development costs and intangible assets under development (development work) was related to the Group’s ongoing digital transformation. 10.16. Inventories (including property foreclosed as part of investments in debt portfolios) PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Property 6,155 9,278 9,494 Other inventories 2 77 239 6,157 9,355 9,733 As part of its operating activities, the Group forecloses on property serving as collateral for acquired debt. Some recoveries from the portfolios come from open-market sales of previously foreclosed property. PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jan–31 Dec 2025 1 Jan–30 Sep 2025 unaudited Carrying amount of property held at beginning of period 9,278 12,356 12,356 Carrying amount of property foreclosed 1,701 3,453 3,170 Carrying amount of property sold (3,413) (4,811) (4,703) Impairment losses (1,295) (1,660) (1,312) Translation differences on the carrying amount of property (116) (60) (17) Carrying amount of property held at end of period 6,155 9,278 9,494

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Quarterly report – Interim condensed consolidated financial statements 63 10.17. Trade and other receivables Trade receivables PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Current trade receivables 14,628 14,600 14,628 14,600 Other receivables PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Taxes receivable (other than income tax) 38,692 32,906 Receivables relating to amounts recovered and court fees 26,923 20,456 Receivables relating to security deposits and bid bonds 6,486 6,700 Other receivables 656 305 72,757 60,367 10.18. Cash and cash equivalents PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Cash in hand 128 109 Cash in current accounts 263,088 212,520 Term deposits 2,184 - 265,400 212,629 10.19. Employee benefit liabilities PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Salaries and wages payable 29,711 26,618 Social benefit liabilities 27,164 26,329 Provisions for accrued holiday entitlements 14,540 16,548 Personal income tax 8,190 6,607 Special accounts 2,184 1,567 81,789 77,669

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Quarterly report – Interim condensed consolidated financial statements 64 10.20. Trade and other payables PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Trade payables 179,180 139,839 Other liabilities 59,861 59,715 Deferred income 5,294 5,296 Accrued expenses 831 3,148 Liabilities for taxes and customs duties 4,518 5,020 249,684 213,018 The increase in trade payables as at 30 September 2026 was due to liabilities arising from the acquisition of debt portfolios. 10.21. Provisions PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Provisions for retirement and disability gratuities 20,990 20,265 Provision for the outcome of tax audit - - 20,990 20,265 Provisions for retirement and disability gratuities Provision for the outcome of tax audit Carrying amount as at 1 January 2025 18,289 1,607 Increase / accrual 1,976 7,417 Decrease / utilisation - (9,024) Carrying amount as at 31 December 2025 20,265 - Carrying amount as at 1 January 2026 20,265 - Increase / accrual 725 - Decrease / utilisation - - Carrying amount as at 30 September 2026 20,990 - In December 2025, the tax proceedings involving the subsidiary KRUK Česká a Slovenská republika s.r.o. were concluded. Its outcome remained consistent with the amount of the provision recognised in previous quarters. In 2025, the Group reversed the unused provision relating to the completed tax audit at KRUK S.A. (PLN 1,607 thousand).

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Quarterly report – Interim condensed consolidated financial statements 65 11. Related-party transactions Remuneration of management personnel – Management Board The remuneration of the Parent’s key management personnel was as follows: PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Base pay/managerial contract (gross) 7,544 2,752 6,849 2,278 Additional benefits 135 47 129 44 Share-based payments 11,557 3,423 19,901 8,978 19,236 6,222 26,879 11,300 Remuneration of the Supervisory Board members Remuneration of members of the Parent’s Supervisory Board: PLN ‘000 1 Jan–30 Sep 2026 unaudited 1 Jul–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 1 Jul–30 Sep 2025 unaudited Base pay (gross) 1,329 461 1,227 428 Additional benefits 43 2 38 6 1,372 463 1,265 433 Other transactions with management personnel As at 30 September 2026, members of the Management Board and persons closely related to them jointly held 9.6% of the total voting rights at the Parent’s General Meeting (31 December 2025: 9.7%).

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Quarterly report – Interim condensed consolidated financial statements 66 12. Management of risk arising from financial instruments The Group is exposed to the following risks related to the use of financial instruments: • credit risk, • liquidity risk, • market risk. This note summarises the Group’s exposure to each type of risk, the objectives, policies and procedures it has adopted for risk measurement and risk management, and information on its capital management. For a full description of how the Group manages risk , see its most recent full -year consolidated financial statements. Key risk management policies The Management Board of the Parent is responsible for establishing risk management procedures and for overseeing their application. The Group’s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to the limits. The risk management policies and systems are reviewed regularly to reflect changes in market conditions and in the Group’s activities. The Group, through appropriate training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. 12.1. Credit risk Credit risk is the risk of financial loss to the Group if a business partner, indebted person or counterparty to a financial instrument fails to meet its contractual obligations. Credit risk is chiefly associated with loans advanced by the Group, receivables from services provided by the Group and purchased debt portfolios. Credit risk exposure Carrying amounts of financial assets reflect the maximum exposure to credit risk. Maximum exposure to credit risk as at the end of the reporting periods: 30 Sep 2026 unaudited 31 Dec 2025 Investments in debt portfolios 12,212,169 11,632,709 Loans 710,259 612,315 Hedging instruments 88,235 137,354 Trade and other receivables, excluding tax receivables 48,693 42,061 Cash and cash equivalents 265,400 212,629 13,324,756 12,637,068

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Quarterly report – Interim condensed consolidated financial statements 67 Maximum exposure to credit risk by geographical region as at the end of the reporting periods: PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Poland 5,400,256 5,193,494 Romania 2,128,759 2,090,879 Italy 3,639,028 3,287,904 Spain 1,876,121 1,821,277 Other foreign markets 280,592 243,514 13,324,756 12,637,068 Credit risk exposure – Investments in debt portfolios measured at amortised cost PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 30 Sep 2025 unaudited Unsecured retail portfolios 11,013,227 10,416,268 10,026,651 Secured retail portfolios 221,555 218,591 221,357 Unsecured corporate portfolios 393,029 387,909 316,863 Secured corporate portfolios 584,358 609,941 621,483 12,212,169 11,632,709 11,186,354 12.2. Liquidity risk Liquidity risk is the risk that the Group will be unable to meet its liabilities as they fall due. Liquidity risk management aims to ensure that the Group can meet its financial liabilities as they fall due without risking loss or reputational damage. The key objectives of liquidity management are to: • protect the KRUK Group against becoming unable to pay its liabilities, • secure funds to finance the Group’s day-to-day operations and growth, • effectively manage the available financing sources. The Group’s liquidity management policy sets out, among other things, rules for raising debt finance, analysing and forecasting its liquidity, and monitoring compliance with obligations under credit facility agreements. The Group regularly monitors its liquidity position by analysing its sensitivity to changes in projected recoveries from debt portfolios. Under the Group’s liquidity management policy, a Group entity must meet the following conditions before incurring new debt: • the debt can be repaid from the Group’s own assets; • the debt is incurred taking into account the possibility of transferring the funds between companies, and the time and cost of such transfer; • incurring the debt will not cause the financial ratios to exceed the limits stipulated in credit facility agreements and the terms and conditions of bonds.

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Quarterly report – Interim condensed consolidated financial statements 68 Liquidity risk exposure As at 30 September 2026, PLN ‘000 Carrying amount Undiscounted contractual/estimated cash flows* Less than 6 months 6–12 months 1–2 years 2–5 years Over 5 years Non-derivative financial assets and liabilities Investments in debt portfolios 12,212,169 27,619,176 1,875,121 1,879,147 3,457,918 7,846,273 12,560,717 Loans 710,259 1,343,347 368,665 251,586 317,326 276,706 129,064 Trade and other receivables, excluding tax receivables 48,693 48,693 48,693 - - - - Cash and cash equivalents 265,400 265,400 265,400 - - - - Secured borrowings (3,601,464) (4,466,052) (152,703) (195,077) (478,903) (3,639,369) - Unsecured bonds in issue (3,764,271) (4,640,478) (293,170) (567,393) (1,219,255) (1,473,278) (1,087,382) Lease liabilities (108,991) (125,252) (21,314) (21,299) (36,859) (37,902) (7,878) Trade and other payables (239,041) (239,041) (239,041) - - - - 5,522,754 19,805,793 1,851,651 1,346,964 2,040,227 2,972,430 11,594,521 As at 31 December 2025 PLN ‘000 Carrying amount Undiscounted contractual/estimated cash flows* Less than 6 months 6–12 months 1–2 years 2–5 years Over 5 years Non-derivative financial assets and liabilities Investments in debt portfolios 11,632,709 26,152,000 1,814,358 1,788,251 3,340,971 7,498,862 11,709,558 Loans 612,315 671,309 176,568 146,488 164,390 81,044 102,819 Trade and other receivables, excluding tax receivables 42,061 42,061 42,061 - - - - Cash and cash equivalents 212,629 212,629 212,629 - - - - Secured borrowings (3,662,722) (4,547,442) (136,911) (135,947) (297,617) (3,956,463) (20,504) Unsecured bonds in issue (3,460,890) (4,303,551) (273,921) (242,025) (803,807) (2,335,094) (648,704) Lease liabilities (103,398) (117,735) (15,591) (15,355) (31,564) (42,481) (12,744) Trade and other payables (199,554) (199,554) (199,554) - - - - 5,073,150 17,909,717 1,619,639 1,541,412 2,372,373 1,245,868 11,130,425 *Cash flows based on estimates.

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Quarterly report – Interim condensed consolidated financial statements 69 The above amounts do not include expenditure on and recoveries from debt portfolios to be purchased in the future, or future operating expenses that will be necessary to obtain proceeds from financial assets. Contractual cash flows were determined using the interest rates in effect as at 30 September 2026 and 31 December 2025, respectively. The Group does not expect the projected cash flows included in the maturity analysis to occur significantly earlier or in significantly different amounts. As at 30 September 2026, the undrawn amount available under the Group’s revolving credit facility was PLN 966,966 thousand (31 December 2025: PLN 848,002 thousand). The limit is available until 31 January 2031. 12.3. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Group’s results or the value of the Group’s financial instruments and investments. Market risk management aims to maintain and control the Group’s exposure to currency and interest rate risk within the adopted parameters so as to: • maintain the Group’s stable financial position in the long term; • mitigate the risk of deterioration in the Group’s liquidity; • reduce the impact of market risk on the Group’s profit or loss; • mitigate the risk of failing to meet the financial covenants specified in credit agreements and the terms and conditions of bonds. As at 30 September 2026, financial assets denominated in foreign currencies accounted for 58% of total assets, while liabilities denominated in foreign currencies represented 29% of total equity and liabilities (31 December 2025: 57% and 30%, respectively). Information on the hedging of currency risk is presented in note 10.11. The effect of exchange gains/(losses) on the statement of profit or loss is included in note 10.8.

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Quarterly report – Interim condensed consolidated financial statements 70 Currency risk exposure and sensitivity analysis The Group’s exposure to currency risk arising from financial instruments denominated in foreign currencies, translated at exc hange rates as at the end of the reporting period, was as follows: PLN ‘000 30 Sep 2026 30 Sep 2026 Currency risk exposure Sensitivity analysis of currency risk exposure to a +10% increase in exchange rates PLN EUR RON CZK Total PLN EUR RON CZK Total Trade and other receivables - 623 14 1,216 1,853 - 62 1 122 185 Investments - - 2,091,604 21,428 2,113,032 - - 209,160 2,143 211,303 Cash 3,091 2,416 30,600 24 36,131 309 242 3,060 2 3,613 Liabilities: borrowings, debt securities and lease liabilities - (1,047,750) - - (1,047,750) - (104,775) - - (104,775) Trade and other payables (40) (1,069) (18,703) - (19,813) (4) (107) (1,870) - (1,981) Currency risk exposure - Effect on statement of profit or loss 3,051 (1,045,780) 2,103,515 22,668 1,083,454 305 (104,578) 210,351 2,267 108,345 Trade and other receivables - 8,948 33,695 - 42,643 - 895 3,370 - 4,265 Investments - 5,576,811 110,442 - 5,687,253 - 557,681 11,044 - 568,725 Cash - 131,610 10,520 - 142,130 - 13,161 1,052 - 14,213 Liabilities: borrowings, debt securities and lease liabilities - (2,843,804) (15,174) - (2,858,977) - (284,380) (1,517) - (285,897) Trade and other payables - (117,916) (15,608) - (133,525) - (11,792) (1,561) - (13,353) Currency risk exposure - Effect on other comprehensive income - 2,755,649 123,875 - 2,879,524 - 275,565 12,388 - 287,953 Currency risk exposure 3,051 1,709,869 2,227,389 22,668 3,962,978 305 170,987 222,739 2,267 396,298 Hedge effect (2,175,000) (2,175,000) - (217,500) - - (217,500) Currency risk exposure after hedging 3,051 (465,131) 2,227,389 22,668 1,787,978 305 (46,513) 222,739 2,267 178,798

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Quarterly report – Interim condensed consolidated financial statements 71 The following exchange rates for the key foreign currencies were used in preparing these financial statements: PLN Average exchange rates* End of reporting period (spot rates) 1 Jan–30 Sep 2026 unaudited 1 Jan–30 Sep 2025 unaudited 30 Sep 2026 unaudited 31 Dec 2025 EUR 1 4.2746 4.2402 4.3672 4.2267 USD 1 3.6836 3.8167 3.8449 3.6016 RON 1 0.8253 0.8437 0.8271 0.8291 CZK 1 0.1759 0.1708 0.1788 0.1746 * Average exchange rates were calculated as the arithmetic mean of mid rates quoted by the National Bank of Poland for the last day of each month in the period. The calculation also includes the mid rate quoted for the last day of the previous financial year. Interest rate risk exposure Structure of interest-bearing financial instruments as at the end of the reporting period: PLN ‘000 Carrying amount 30 Sep 2026 unaudited 31 Dec 2025 Fixed-rate financial instruments Financial assets 12,717,003 12,047,732 Financial liabilities (239,041) (355,196) Fixed-rate financial instruments before hedging 12,477,962 11,692,536 Hedge effect (notional amount) (4,063,814) (4,258,048) Fixed-rate financial instruments after hedging 8,414,148 7,434,488 Variable-rate financial instruments Financial assets 607,753 589,336 Financial liabilities (7,474,733) (7,094,571) Variable-rate financial instruments before hedging (6,866,980) (6,505,235) Hedge effect (notional amount) 4,063,814 4,258,048 Variable-rate financial instruments after hedging (2,803,166) (2,247,187)

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Quarterly report – Interim condensed consolidated financial statements 72 13. Fair value The table below compares the fair values of financial assets and financial liabilities with their carrying amounts recognised in the statement of financial position: PLN ‘000 30 Sep 2026 unaudited 31 Dec 2025 Carrying amount Fair value Carrying amount Fair value Financial assets and liabilities measured at fair value Hedging instruments (IRS) 9,536 9,536 (23,145) (23,145) Hedging instruments (CIRS) 78,692 78,692 137,354 137,354 Derivatives (FORWARD) - - (58) (58) Loans 1,890 1,890 2,295 2,295 90,118 90,118 116,446 116,446 Financial assets and financial liabilities not measured at fair value Investments in debt portfolios 12,212,169 11,493,283 11,632,709 11,459,585 Loans 708,369 733,211 610,020 627,459 Trade and other receivables, excluding tax receivables 48,693 48,693 42,061 42,061 Trade and other payables (239,041) (239,041) (199,554) (199,554) Secured borrowings (3,601,464) (3,618,313) (3,662,722) (3,683,740) Debt securities (unsecured liabilities) (3,764,271) (3,903,997) (3,460,890) (3,669,009) 5,364,455 4,513,836 4,961,624 4,576,802 Interest rates used for fair value estimation 30 Sep 2026 unaudited 31 Dec 2025 Investments in debt portfolios* 3.60%–85.75% 2.58%–85.85% Loans 20.87%–48.80% 21.22%–47.99% Secured borrowings 4.20%–6.55% 4.24%–6.69% * Applicable to 99.7% of the debt portfolio value Hierarchy of financial instruments The table below presents an analysis of financial instruments measured at fair value in the statement of financial position, by the valuation method applied. For each level of the fair value hierarchy, the following inputs were used in the valuation models: • Level 1: unadjusted quoted prices in active markets for identical assets and liabilities; • Level 2: inputs other than quoted prices used in Level 1 that are directly or indirectly observable for the assets and liabilities in question; • Level 3: inputs that are not based on observable market prices (unobservable inputs).

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Quarterly report – Interim condensed consolidated financial statements 73 Hierarchy of financial instruments – Level 1 PLN ‘000 Level 1 Carrying amount Fair value Financial assets and liabilities not measured at fair value As at 31 December 2025 Debt securities (unsecured liabilities) (3,460,890) (3,669,009) As at 30 September 2026, unaudited Debt securities (unsecured liabilities) (3,764,271) (3,903,997) The fair value of financial liabilities arising from debt securities is determined using the prices of those securities on the Catalyst market as at the last day of the reporting period. Hierarchy of financial instruments – Level 2 PLN ‘000 Level 2 Carrying amount Fair value Financial assets and liabilities measured at fair value As at 31 December 2025 Hedging instruments (IRS) (23,145) (23,145) Hedging instruments (CIRS) 137,354 137,354 Derivatives (FORWARD) (58) (58) As at 30 September 2026, unaudited Hedging instruments (IRS) 9,536 9,536 Hedging instruments (CIRS) 78,692 78,692 Derivatives (FORWARD) - - The fair value of derivatives and hedging instruments is determined using future cash flows from the transactions entered into. These cash flows are calculated using the difference between forecast 3M WIBOR and 3M WIBOR as at the transaction date. To determine the fair value, the Group uses a 3M WIBOR forecast provided by an external company.

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Quarterly report – Interim condensed consolidated financial statements 74 Hierarchy of financial instruments – Level 3 PLN ‘000 Level 3 Carrying amount Fair value Financial assets and liabilities measured at fair value As at 31 December 2025 Loans 2,295 2,295 As at 30 September 2026, unaudited Loans 1,890 1,890 Financial assets and liabilities not measured at fair value As at 31 December 2025 Investments in debt portfolios 11,632,709 11,459,585 Loans 610,020 627,459 Trade and other receivables, excluding tax receivables 42,061 42,061 Secured borrowings (3,662,722) (3,683,740) Trade and other payables (199,554) (199,554) As at 30 September 2026, unaudited Investments in debt portfolios 12,212,169 11,493,283 Loans 708,369 733,211 Trade and other receivables, excluding tax receivables 48,693 48,693 Secured borrowings (3,601,464) (3,618,313) Trade and other payables (239,041) (239,041) The fair value of investments in debt portfolios is measured by discounting expected future cash flows from those portfolios at a rate reflecting each portfolio’s credit risk. The discount rate is calculated as the internal rate of return on an investment as at the date the portfolio is acquired and is checked to ensure that it incorporates the current risk-free rate and the current credit risk premium for each portfolio. The difference between fair value and the carrying amount at amortised cost reflects the different calculation methods used. The carrying amount is affected by estimated remaining collections on debt portfolios and the exchange rate as at the reporting date, while the fair value is additionally affected by projected costs of debt collection and the risk-free rate. The fair value of loans was determined based on the projection of expected cash flows. The fair value of financial liabilities arising from borrowings is determined using future cash flows from the transactions entered into. For trade and other receivables, excluding tax receivables, and for trade and other payables, the Group determines fair value using Level 3 inputs. Due to their short-term nature, their carrying amount is deemed to be equal to their fair value.

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Quarterly report – Interim condensed consolidated financial statements 75 14. Factors and events materially affecting the Group’s financial results Results for the nine months ended 30 September 2026 The Group’s net profit for the nine months ended 30 September 2026 was PLN 753,260 thousand, down from PLN 877,155 thousand in the corresponding period of 2025 (a decrease of PLN 123,895 thousand, or 14%, year on year). At the same time, cash EBITDA for th e nine months ended 30 September 2026 was PLN 2,048,529 thousand, up 2% year on year. Operating income In the nine months ended 30 September 2026, the KRUK Group generated PLN 2,299,211 thousand in revenue, down by PLN 103,836 thousand, or 4%, year on year. Revenue from purchased debt portfolios amounted to PLN 2,090,937 thousand, down by PLN 89,797 thousan d, or 4.1%, year on year. The largest increase was recorded in the Italian market (up PLN 67,834 thousand, or 14%). The largest decline in revenue was recorded in the Romanian market (down PLN 131,310 thousand, or 30%). In the nine months to 30 September 2026, the Group recognised PLN 278,415 thousand in total revaluation of projected recoveries, compared with PLN 385,819 thousand in the corresponding period of 2025. Operating expenses In the nine months to 30 September 2026, operating expenses excluding depreciation and amortisation (direct and indirect costs, administrative expenses and other operating expenses) were PLN 1,130,396 thousand, a decrease of PLN 5,918 thousand, or 1%, year on year. The decrease was mainly attributable to lower administrative and accounting support services. Finance costs In the nine months to 30 September 2026, net finance costs were PLN 316,270 thousand, a decrease of PLN 11,654 thousand, or 4%, year on year. Investment in new debt portfolios In the nine months ended 30 September 2026, the KRUK Group invested PLN 1,211,633 thousand in debt portfolios, 15% less than the PLN 1,426,964 thousand invested in the corresponding period of 2025. Recoveries Recoveries from portfolios purchased by the KRUK Group in the nine months ended 30 September 2026 were PLN 2,970,651 thousand, up by 2% year on year. Over half of the recoveries in the nine months ended 30 September 2026 came from foreign markets. Recoveries increased by PLN 46,742 thousand year on year in the nine months ended 30 September 2026. The main contributors were Italy, where recoveries rose by PLN 46,452 thousand (6%), and Romania, where they rose by PLN 25,945 thousand (5%).

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Quarterly report – Interim condensed consolidated financial statements 76 15. Issue, redemption and repayment of non-equity and equity securities In the period from 1 January to 30 September 2026, the following series of bonds were redeemed in accordance with their respective terms and conditions: • Series AL2 bonds, with a nominal value of PLN 52,500 thousand, on 2 February 2026 (third redemption instalment), • Series AK2 bonds, with a nominal value of PLN 20,000 thousand, on 18 February 2026; • Series AK3 bonds, with a nominal value of PLN 70,000 thousand, on 10 June 2026; • Series AK4 bonds, with a nominal value of PLN 65,000 thousand, on 9 July 2026. On 5 March 2026, the Parent’s Management Board resolved to exercise the option to carry out an early mandatory redemption of Series AL3 bonds with a total nominal amount of PLN 120,000 thousand. The bonds were redeemed on 4 April 2026 together with the payment of an early redemption premium. In the period from 1 January to 30 September 2026, the Group issued new bonds, as outlined below. • On 19 March 2026, unsecured Series AL6 bonds with a nominal value of PLN 600,000 thousand were issued. The bonds bear interest at a floating rate based on 3M WIBOR plus a margin of 2.50pp and mature on 4 April 2033. 16. Dividends paid (or declared) On 26 May 2026, in accordance with the Management Board’s recommendation, the Annual General Meeting of KRUK S.A. resolved to pay a dividend to the Parent’s shareholders. The Annual General Meeting resolved to distribute a dividend of PLN 20.00 per share to the Parent’s shareholders. The dividend, totalling PLN 390,867,800.00, was paid out of the Parent’s net profit earned in 2025. Under the resolution, the record date for the dividend for the financial year ended 31 December 2025 was 1 June 2026. The dividend was paid on 19,543,390 KRUK S.A. shares. The dividend was paid on 3 June 2026. The Group’s profit earned in 2026 was distributed based on the KRUK S.A. Dividend Policy for the period from the financial year beginning on 1 January 2025 to the financial year ending on 31 December 2029, adopted by the Management Board of the Parent on 16 January 2025. According to the Policy, KRUK S.A. aims to ensure the Group’s sustainable growth and long -term value creation, leading to higher profit and the payment of dividends, while maintaining appropriate liquidity and observing the principles of sustainable development (ESG). The Management Board of the Parent expects to submit to each Annual General Meeting a recommendation to pay a dividend of at least 30% of the KRUK Group’s consolidated net profit for the previous financial year attributable to owners of the P arent. This is subject to the condition that, after accounting for the proposed dividend payment, the net debt -to-cash EBITDA ratio remains at or below 3.0. The Dividend Policy is available on the Company’s website at: https://pl.KRUK.eu/relacje-inwestorskie/polityka-dywidendowa

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Quarterly report – Interim condensed consolidated financial statements 77 17. Changes in contingent liabilities or contingent assets after the end of the previous financial year KRUK Group’s assets pledged as security There were no changes in contingent liabilities or contingent assets up to the date of issue of this report, except for the expiry of guarantees on the stated dates. Security created over the Group’s assets as at 30 September 2026 is presented below. Type Beneficiary Amount Validity period Conditions for enforcement Guarantees provided/promissory notes issued Surety for PROKURA NFW FIZ’s liabilities under the revolving credit facility agreement of 2 July 2015, as amended, between PROKURA NFW FIZ, KRUK S.A. and mBank S.A. mBank S.A. PLN 525,000 thousand No later than 31 December 2034 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the revolving credit facility agreement Blank promissory note Erste Bank Polska S.A. PLN 270,000 thousand Until the derivative transactions are settled and the bank’s claims thereunder are satisfied KRUK S.A.’s failure to repay its liabilities under treasury transactions entered into under the master agreement on the procedure for execution and settlement of transactions of 13 June 2013, as amended Surety for InvestCapital LTD’s liabilities under the transactions executed under the master agreement between KRUK S.A., InvestCapital LTD and Erste Bank Polska S.A. Erste Bank Polska S.A. up to PLN 270,000 thousand* No later than 31 December 2035 InvestCapital LTD’s failure to repay its liabilities under treasury transactions made pursuant to Amendment 3 of 21 June 2018 to the master agreement on the procedure for execution and settlement of transactions

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Quarterly report – Interim condensed consolidated financial statements 78 Type Beneficiary Amount Validity period Conditions for enforcement Surety for liabilities of InvestCapital Ltd, KRUK Romania S.R.L., KRUK España S.L.U. and PROKURA NFW FIZ under the revolving multi- currency credit facility agreement of 3 July 2017, as amended, between KRUK S.A., InvestCapital Ltd, KRUK Romania S.R.L., KRUK España S.L.U. and PROKURA NFW FIZ (the Borrowers) and DNB Bank ASA, ING Bank Śląski S.A., Erste Bank Polska S.A., PKO BP S.A., PEKAO S.A., DNB Bank ASA, ING Bank Śląski S.A., Erste Bank Polska S.A., PKO BP S.A., Pekao S.A. EUR 1,132,500 thousand Until all obligations under the multi- currency revolving credit facility agreement are satisfied No later than 31 December 2033 The Borrowers’ failure to pay amounts due under the multicurrency revolving credit facility agreement Surety for PROKURA NFW FIZ’s liabilities to PKO BP S.A. under the non-revolving working capital facility agreement of 14 December 2021 between PROKURA NFW FIZ, KRUK S.A. and PKO BP S.A. PKO BP S.A. PLN 4,290 thousand No later than 13 December 2029 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the non- revolving working capital facility agreement Surety for PROKURA NFW FIZ’s liabilities to Pekao S.A. under the overdraft facility agreement of 1 February 2022, as amended, between PROKURA NFW FIZ, KRUK S.A. and Pekao S.A. Pekao S.A. PLN 105,000 thousand No later than 31 January 2034 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the overdraft facility agreement Surety for PROKURA NFW FIZ’s liabilities to PKO BP S.A. under the non-revolving working capital facility agreement of 22 August 2022 between PROKURA NFW FIZ, KRUK S.A. and PKO BP S.A. PKO BP S.A. PLN 15,840 thousand No later than 21 August 2030 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the non- revolving working capital facility agreement

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Quarterly report – Interim condensed consolidated financial statements 79 Type Beneficiary Amount Validity period Conditions for enforcement Surety for InvestCapital Ltd’s obligations to BANKINTER S.A. of Madrid, under the direct debit collection management contract between BANKINTER S.A. and InvestCapital Ltd. dated 7 July 2022, as amended on 26 February 2025. BANKINTER S.A. EUR 7,000 thousand Until all obligations under the direct debit collection management contract of 7 July 2022, as amended on 26 February 2025, are satisfied. InvestCapital Ltd’s failure to pay amounts due to the Bank under the direct debit collection management contract of 7 July 2022, as amended on 26 February 2025. Surety for PROKURA NFW FIZ’s liabilities towards PKO BP S.A. under the non-revolving working capital facility agreement of 8 February 2024 between PROKURA NFW FIZ, KRUK S.A. and PKO BP S.A. PKO BP S.A. PLN 30,801 thousand No later than 7 February 2032 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the non-revolving working capital facility agreement Surety for PROKURA NFW FIZ’s liabilities to PKO BP S.A. under the non-revolving working capital facility agreement of 20 December 2024 between PROKURA NFW FIZ, KRUK S.A. and PKO BP S.A. PKO BP S.A. PLN 43,333 thousand No later than 19 December 2032 PROKURA NFW FIZ’s failure to pay amounts owed to the bank under the non-revolving working capital facility agreement Corporate guarantee issued by KRUK S.A. in favour of InvestCapital Ltd. InvestCapital Ltd. PLN 100,000 thousand No later than 10 October 2026 The guarantee is intended to protect the interests of the creditors of InvestCapital Ltd., who may challenge the redemption of share capital in InvestCapital Ltd. that took place on 23 June 2026 Type Beneficiary Amount Expiry date Conditions for enforcement Guarantees obtained Guarantee issued by Erste Bank Polska S.A. for KRUK S.A.’s liabilities under the rental agreement Vastint Poland Sp. z o.o. EUR 485 thousand No later than 6 November 2027 KRUK S.A.’s failure to repay its liabilities and properly perform its obligations under the rental contract secured by the Guarantee * As at 30 September 2026, InvestCapital Ltd had no liabilities covered by the surety.

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Quarterly report – Interim condensed consolidated financial statements 80 Credit sureties or guarantees, security pledges After the reporting date, on 22 October 2026, KRUK S.A. and its subsidiaries, i.e. InvestCapital LTD, KRUK Romania S.R.L., Prokura NFW FIZ and KRUK España S.L.U. (Borrowers), entered into an amendment agreement (Amendment Agreement) with a consortium of ba nks comprising DNB Bank ASA, with its registered office in Oslo, ING Bank Śląski S.A., with its registered office in Katowice, Erste Bank Polska S.A., with its registered office in Warsaw, PKO BP S.A., with its registered office in Warsaw, and Bank Polska Kasa Opieki S.A., with its registered office in Warsaw (Lenders), amending the multicurrency revolving credit facility agreement dated 3 July 2017, as amended. The Amendment Agreement increased the facility amount to a maximum of EUR 1,020,000 thousand and extended the availability period by a further 12 months, i.e. until 3 July 2031. Under the facility agreement as amended by the Amendment Agreement, KRUK S.A., KRUK Romania S.R.L. and KRUK España S.L.U. provided guarantees in respect of all obligations of the Borrowers arising under the multicurrency revolving credit facility agreement , and the Borrowers will enter into appropriate amendments to the pledge agreements to reflect the changes introduced by the Amendment Agreement. Furthermore, on 22 October 2026, Prokura NFW FIZ and KRUK S.A. submitted declarations of voluntary submission to enforcement pursuant to Article 777 § 1 point 5 of the Polish Code of Civil Procedure, up to a maximum amount of EUR 1,530,000 thousand, which will expire no later than 31 December 2034. To secure the obligations arising under the multicurrency revolving credit facility agreement dated 3 July 2017, as amended: • On 28 January, 9 June and 25 September 2026, InvestCapital LTD and the Lenders signed an agreement under Spanish law creating a pledge over debt portfolios purchased by InvestCapital LTD in Spain. As at 30 September 2026, the value of the collateral created in favour of the Lenders was PLN 7,595,380 thousand (as at 31 December 2025: PLN 7,366,871 thousand). On 29 December 2025, KRUK S.A. and Alior Bank S.A. entered into a credit limit agreement under which an overdraft facility of up to PLN 200,000 thousand or its equivalent in EUR was made available until 31 December 2030. To secure KRUK S.A.’s liabilities under the agreement: • On 8 January 2026, KRUK S.A. submitted a declaration of submission to enforcement under Article 777(1)(5) of the Code of Civil Procedure for up to PLN 300,000 thousand. The declaration will expire on or before 31 December 2034. To secure the liabilities of PROKURA NFW FIZ under the revolving credit facility agreement, as amended, executed on 2 July 2015 between PROKURA NFW FIZ, KRUK S.A. and mBank S.A. of Warsaw: • on 8 July 2026, PROKURA NFW FIZ entered into an agreement with mBank S.A. to create a registered pledge over a set of rights (debt portfolios owned by PROKURA NFW FIZ).The registered pledge will be established as collateral securing a maximum amount of PLN 525,000 thousand. As at 30 September 2026, the value of all portfolios pledged in favour of mBank S.A. was PLN 550,526 thousand (as at 31 December 2025: PLN 415,536 thousand).

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Quarterly report – Interim condensed consolidated financial statements 81 18. Glossary of terms Catalyst – a system for the authorisation and trading of debt financial instruments operated by the Warsaw Stock Exchange and BondSpot S.A. CCIRS – Cross-Currency Interest Rate Swap; CFC tax – tax on income of foreign companies controlled by Polish tax residents CGUs – cash-generating units CIRS – Currency Interest Rate Swap; a hedging instrument for currency and interest rate risk, used by the Group to hedge future cash flows and a net investment in a foreign operation CIT – Corporate Income Tax CPI – Consumer Price Index; an index measuring changes in the prices of consumer goods and services CZK – Czech koruna, the official currency of the Czech Republic Default – failure to meet an obligation, including failure to make a payment EAD – Exposure At Default; exposure at the time of default EBITDA – Earnings Before Interest, Taxes, Depreciation and Amortisation; understood as gross profit less administrative expenses ESG – Environmental, Social, Governance; a set of principles and disclosure processes relating to a company’s environmental, social and corporate governance impacts EU – European Union EUR – euro, the official currency of most member states of the European Union EURIBOR – Euro Interbank Offered Rate; the reference rate for deposits and loans in the euro interbank market FORWARD – a derivative contract to purchase or sell an underlying instrument on a predetermined future date and at a predetermined price GDP – Gross Domestic Product Gross profit – operating income after deducting direct and indirect costs Group, KRUK Group – KRUK S.A., its subsidiaries and entities controlled through personal links IAS – International Accounting Standards IFRSs – International Financial Reporting Standards IRS – Interest Rate Swap; a hedging instrument for interest rate risk, used by the Group to hedge future cash flows LGD – Loss Given Default; the share of an asset that is lost if a borrower defaults

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Quarterly report – Interim condensed consolidated financial statements 82 Management Board – the Management Board of KRUK S.A. NBP – National Bank of Poland, the Polish central bank NFW FIZ – Non-Standardised Debt Closed-End Investment Funds OECD – Organisation for Economic Co-operation and Development Parent – KRUK S.A. PD – Probability of Default; the likelihood that a borrower will fail to meet debt obligations PFRON – State Fund for Rehabilitation of Disabled Persons Pillar Two – regulations requiring taxpayers that are multinational enterprise groups to pay a top -up tax representing the difference between the effective tax rate (calculated in accordance with the principles set out in the Act) applicable in a given jurisdiction and the minimum rate of 15% PIT – Personal Income Tax PLN – Polish złoty, the official currency of Poland and the functional currency of the KRUK Group POCI – Purchased or Originated Credit-Impaired; financial assets that are credit-impaired at initial recognition due to credit risk PPS – Prepayment Possibility; probability of early repayment RON – Romanian leu, the official currency of Romania SPPI test – Solely Payments of Principal and Interest; a qualitative assessment of whether the contractual cash flows of a financial asset represent solely payments of principal and interest USD – US dollar, the official currency of the United States WIBOR – Warsaw Interbank Offered Rate; the reference rate for loans in the Polish interbank market

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Quarterly report – Interim condensed consolidated financial statements 83 19. Events after the reporting date not recognised in these financial statements but potentially material to the Group’s future performance After the reporting period ended 30 September 2026, there were no other material events that could materially affect the Group’s future performance. Piotr Krupa President of the Management Board Piotr Kowalewski Member of the Management Board Adam Łodygowski Member of the Management Board Urszula Okarma Member of the Management Board Michał Zasępa Member of the Management Board Monika Grudzień-Wiśniewska Hanna Stempień Person responsible for maintaining Person responsible for the accounting records preparing the financial statement Wrocław, 26 October 2026

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Interim condensed consolidated financial statements for the period from 1 January to 30 September 2026