Release of the 2026 Half-Year Financial Report

01 Apr 2026 00:10 CEST

Release of the 2026 Half-Year Financial Report

Pontpierre, France, March 31, 2026 – FDE (Euronext – FDE ISIN: FR0013030152), a low-carbon energy producer, announces that it has made its half-year financial report as of December 31, 2025, available to the public and filed it today with the Autorité des Marchés Financiers.

At its meeting on March 30, 2026, the Board of Directors approved the consolidated half-year financial statements as of December 31, 2025. These financial statements were subject to a limited review by the statutory auditors, whose report includes a qualification regarding the recognition of revenue of €2,832, during the period (under “other operating income”) in connection with a contract entered into between Cryo Pur, a subsidiary of the Group, and Cemex. The report states:

“Qualified Opinion—Revenue of €2,832k was recognized under ‘other operating revenue' during the period in connection with a co-development contract with a third party. After analysis and taking into account, in particular, the nature of the contract and the rights and obligations of the parties to date, we consider that the revenue recognition criteria under IFRS 15 have not been met. If this revenue had not been recognized, other operating income would be €2,832k lower and consolidated net income after tax would be reduced by €2,832k.”

The Board of Directors states that the accounting treatment adopted is based on its analysis of IFRS 15, the operational reality, the progress to date, and the substance of the contractual provisions.

This accounting treatment has no impact on the Group's cash position, as the invoices issued for these R&D services have already been paid by the client. Nor does it affect the economic fundamentals of the project, which is proceeding as expected. All cash inflows and outflows related to this contract are reflected in the published consolidated cash flow statement.

The half-yearly financial report, including the financial statements and the auditors' report, is available at www.francaisedelenergie.fr under the section “Investors >> Regulated Information >> Financial Reports”.

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Next Date:

Q3 2026 revenue, April 20, 2026, after market close

La Française de l'Énergie is eligible for the PEA and PEA-PME

About La Française de l'Énergie (FDE)

FDE is an independent multi-energy producer dedicated to achieving Net Zero. As a specialist in short supply chains and the circular economy, FDE leverages its expertise—ranging from engineering and energy production to _CO? storage_—to provide energy solutions that combine carbon footprint reduction with improved resilience of the ecosystems involved.

For more information, visit https://wwws.francaisedelenergie.fr/

And https://wwws.linkedin.com/company/francaise-de-l'energie

This press release contains forward-looking statements regarding the growth prospects and strategies of FDE and its subsidiaries (the “Group”). These statements include information regarding the Group's intentions, strategies, growth prospects, and trends concerning its operating results, financial condition, and cash position. Although these statements are based on data, assumptions, and estimates that the Group considers reasonable, they are subject to numerous risk factors and uncertainties, such that actual results may differ from those anticipated or implied by these statements due to a variety of factors, including those described in the documents filed with the Autorité des marchés financiers (AMF) and available on FDE's website (www.francaisedelenergie.fr). The forward-looking information contained in this press release reflects the Group's statements as of the date of this document. Unless required by law, the Group expressly disclaims any obligation to update these forward-looking statements in light of new information or future developments.

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