Current Report No. 45/2026 of September 8, 2026
The Management Board of VIGO Photonics S.A. with its registered office in Ożarów Mazowiecki (the "Company"), with reference to current report No. 31/2026 of July 22, 2026, hereby presents supplementary information to the summary of the public offering for the subscription of 131,219 new series G ordinary bearer shares of the Company, with a nominal value of PLN 1.00 each ("Series G Shares"). The public offering of the Series G Shares (the "Offering") was conducted by way of a private subscription within the meaning of the Act of September 15, 2000 – the Commercial Companies Code. The Series G Shares were issued by the Company on the basis of Resolution No. 6/13/07/2026 of the Extraordinary General Meeting of the Company dated July 13, 2026. The information below supplements items 12 and 13 of current report No. 31/2026 concerning the issue costs of the Series G Shares:
12. Total amount of costs recognized as issue costs, with a breakdown by cost categories: The total amount of costs recognized as issue costs of the Series G Shares amounted to PLN 1,515,013.33 net (PLN 1,837,266.17 gross), including the costs of:
a) preparation and execution of the Offering – PLN 1,515,013.33 net (PLN 1,837,266.17 gross);
b) underwriters' remuneration – not applicable;
c) preparation of the prospectus, including advisory costs – not applicable;
d) promotion of the Offering – not applicable.
The costs of conducting the Series G Share issue, to the extent that they constitute incremental costs directly attributable to the issue, will be accounted for in the Company's books of account as a reduction of the supplementary capital created from the share premium of the Series G Shares over their nominal value, pursuant to Article 36(2b) of the Accounting Act and the principles arising from IAS 32.
In the Company's financial statements, these costs will be recognized as a deduction from equity, under the supplementary capital item, and appropriately presented in the statement of changes in equity.
13. Average subscription cost per unit of security covered by the subscription: The average cost of conducting the subscription per one Series G Share amounted to approx. PLN 11.55 net (approx. PLN 14.00 gross).
Legal basis: Art. 56 section 1 item 2 of the Act of July 29, 2005 on Public Offering, Conditions Governing the Introduction of Financial Instruments to Organized Trading, and Public Companies, in conjunction with § 18 section 1 item 3 of the Regulation of the Minister of Finance of June 6, 2025 on current and periodic information provided by issuers of securities and conditions for recognizing as equivalent information required by the laws of a non-member state.