ABO Energy GmbH & Co. KGaA (“Company”) (ISIN: DE0005760029 / WKN: 576002) received the first draft of the restructuring expert report yesterday (see ad hoc announcement of 23 January 2026). The draft restructuring report comes to the preliminary conclusion that ABO Energy GmbH & Co. KGaA is capable of being restructured. A prerequisite is the finalization of a viable restructuring financing agreement with the financing partners. However, based on the findings of the draft report, the Company also needs to adjust its annual forecast for the 2026 financial year. Following receipt of the draft and in light of the quantified future-oriented investments expected to be required for the extensive transformation and strategic realignment, the Company no longer expects to be able to achieve a positive consolidated result within the current financial year (see ad hoc announcement of 19 November 2025). For the 2027 financial year, the Company expects to return to profitability at the operating level (EBITDA).

In addition, the Company announces that, as a result of the business performance in 2026, a loss amounting to half of the share capital has occurred. The Company will therefore convene an extraordinary general meeting without delay to disclose this loss in accordance with section 92 of the German Stock Corporation Act (AktG).

2325644  12-May-2026 CET/CEST