Allegro executes a Sustainability Supplement classifying the facilities under its Senior Facilities Agreement as Sustainability-Linked Loans (SLL)

Current report No. 47/2026

Subject: Allegro executes a Sustainability Supplement classifying the facilities under its Senior Facilities Agreement as Sustainability-Linked Loans (SLL)

Legal basis: Article 17 of MAR – inside information

The Board of Directors of Allegro.eu SA (the “Company” or “Allegro”) hereby announces that on 18 September 2026, Allegro sp. z o.o., a direct subsidiary of the Company, as borrower and guarantor acting on behalf of itself and obligors as the obligors’ agent, together with Powszechna Kasa Oszczędności Bank Polski S.A. as agent of the finance parties, executed a Sustainability Supplement to the PLN 6.0 billion Senior Facilities Agreement originally dated 18 November 2025 (the “Senior Facilities Agreement”) (the “Sustainability Supplement”). The conclusion of the Senior Facilities Agreement was previously announced by the Company in current report No. 28/2025 dated 18 November 2025.

The execution of the Sustainability Supplement classifies the facilities under the Senior Facilities Agreement as Sustainability-Linked Loans (SLL). This transition is governed by the Allegro Group’s newly established Sustainability-Linked Financing Framework (SLFF), which has been assessed by Moody’s and awarded a Second Party Opinion (SPO) with a final score of SQS3 (Good). The Allegro Group’s Sustainability-Linked Financing Framework (SLFF) has been published on the Company’s website.

Pursuant to the Sustainability Supplement, the Group has committed to achieving specific annual Sustainability Performance Targets (SPTs) across three core Key Performance Indicators (KPIs) aligned with Allegro’s 2030 Sustainability Strategy (as described in the Allegro Group’s Sustainability-Linked Financing Framework (SLFF)). The KPIs and their ultimate targets for 2030 are as follows:
– GHG Reduction (SPT Weight: 10%): Reduction of absolute Scopes 1 and 2 Greenhouse Gas (GHG) emissions by at least 43% compared to the 2024 baseline.
– Re-commerce (SPT Weight: 45%): Growth in re-commerce Gross Merchandise Value (GMV) to at least PLN 7 billion.
– Share of Women (SPT Weight: 45%): Increasing the share of women in senior manager positions to at least 33%.

The realization of the annual SPTs will be subject to independent external verification and reported annually. Based on the number of targets met, the Senior Facilities Agreement incorporates a two-way sustainability margin adjustment mechanism. The loan margin may be adjusted by a maximum of +/- 5 basis points per annum subject to the number and weight of SPTs met. Any margin adjustment will take effect on the first day of the next interest period following the relevant external verification.

Allegro.eu is a Luxembourg public limited liability company (société anonyme), registered office: 6, rue Eugène Ruppert, L-2453 Luxembourg, Grand Duchy of Luxembourg, R.C.S. Luxembourg: B214830.