Promotion of socio-economic development

Distributed Economic Value
Payments to suppliers and contractors	Operating costs are cash payments to counterparties for payment for materials, components of products, equipment and services, lease payments, etc.
Employee benefits	Payroll, social taxes and contributions, pension and insurance payments, costs of medical services for employees and other forms of support for employees
Payments to Capital Providers	Dividends to all categories of shareholders and interest paid to creditors
Payments to the state	Tax deductions
Investing in local communities	Donations to charities, non-governmental organisations and research institutions, expenditures to support public infrastructure, as well as direct funding for social programmes, cultural and educational activities

Created and distributed economic value, thousand KZTGRI 201-1
Indicator	2024	2025
Economic value created	579,349,549	783,523,158
Revenue and other income	573,489,841	752,843,285
Other income/expenses	2,126,560	216.485
Revenue from share of profit of associates and joint ventures	(5,855,910)	9,712,402
Financial income	9,589,058	20,750,986
Distributed Economic Value	491,196,605	614,976,758
Operating expenses	307,768,150	387,884,499
Employee Salary and Benefits	81,532,105	110,980,758
Payments to Capital Providers	35,671,225	36,068,622
Dividends	24,815,869	20,565,918
Interest expense	10,855,356	15,502,704
Payments to the state	44,934,278	60,176,712
Taxes, except for income tax	10,379,183	12,467,248
Current income tax expenses	34,555,095	47,709,464
Investing in Communities	823,878	-
Other expenses	20,466,969	19,866,167
Rental costs (%)	368,739	506.915
Other finance costs	20,098,230	19,359,252
Retained Economic Value	88,152,944	168,546,400

GRI 3-3, 207-1, GRI 12: Coal Sector: 12.21.1, 12.21.4

As a major taxpayer and strictly complying with the requirements of the tax legislation of the Republic of Kazakhstan, the Company makes a significant contribution to the development of the country's regions.

The tax legislation of the Republic of Kazakhstan and law enforcement practice are subject to frequent changes and possible different interpretations, including retrospective application. In some cases, when determining the tax base, IFRS provisions are used, the interpretation of which by the tax authorities may differ from the accounting policy and professional judgments applied by the Group in the preparation of consolidated financial statements. This may result in additional tax liabilities. In addition, the tax authorities have the right to conduct retrospective audits within five years after the end of the relevant tax period.

In 2024, the Company successfully completed litigation on tax disputes related to the analysis of historical data conducted in preparation for the transition to the Horizontal Monitoring (HM) regime. The settlement of historical tax risks made it possible in 2025 to focus on the consistent and systematic implementation of the Project of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan on the transition of the Company to the GM regime. To ensure the proper level of methodological and technical readiness for the use of the Horizontal Monitoring mode, the Company entered into contracts with specialised IT integrators and specialised methodological consultants. In 2025, the work on the implementation of Horizontal Monitoring processes and tools was transferred to the active phase of practical implementation.

In June 2025, a notification was issued to GRES1 LLP based on the results of an unscheduled thematic tax audit. The basis for additional charges was the invalidation of transactions with one of the suppliers. The total amount of additional taxes and penalties amounted to 421.1 million KZT. The obligations under this notification were fully and timely settled by the Company in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

"Samruk-Energy" JSC has implemented and applies the Tax Accounting Policy, which provides a uniform and systematic approach to tax accounting. The document is developed on the basis of the Tax Code of the Republic of Kazakhstan, relevant regulatory legal acts and IFRS requirements and is approved by the Management Board of the Company.

Control over the implementation of the Tax Policy is carried out by the Managing Director for Economics and Finance, responsibility for the correctness of tax accounting and the reliability of reporting is assigned to the Director of the Accounting and Tax Accounting Department. The policy is updated when tax legislation changes or business transactions need to be more accurately reflected.

The tax policy is integrated with the development strategy, corporate governance and risk management system. The Company's approach to taxation is based on strict compliance with the law, transparency and control of tax processes.

In the context of constant changes in tax regulation, the Company continuously monitors legislation, judicial practice and clarifications of authorised bodies, as well as regularly assesses tax positions to minimise risks and correctly reflect liabilities in financial statements.

The tax policy has a low tolerance for tax risk – we strive to minimise the risk of disputes with the tax authorities. We adhere to the principles of openness and transparency in tax matters and strive to minimise the likelihood of disagreements with the state revenue authorities. For this purpose, special attention is paid to the processes that directly affect the correctness of the fulfillment of tax obligations.

Our tax management is based on systematic control of tax risks and liabilities in strict compliance with applicable laws, as well as with a focus on the long-term interests of shareholders and the impact of operational, economic and reputational factors. An important element of the implementation of the Tax Policy remains constructive and regular interaction with the tax authorities at all levels, which makes it possible to prevent potential adverse tax consequences in a timely manner.

In 2025, we transferred to the State

118,611.3million
KZT

GRI 207-3, GRI 12: Coal Sector: 12.21.6

We maintain regular and constructive interaction with key stakeholders on all issues related to tax administration. In our work, we adhere to the principles of transparency and open exchange of information with tax authorities, providing the necessary reports in a timely manner in full compliance with the requirements of the law.

"Samruk-Energy" JSC also participates in expert discussions on improving tax regulation, including issues related to VAT and CIT at source. Our proposals are aimed at further development of the provisions provided for by the draft of the new Tax Code.

We operate in compliance with high standards of business ethics and do not use unfair tax optimisation practices.

Any occurrence and/or suspected facts of violations of tax legislation can be reported to the 24/7 hotline by sending a message

to e-mail: mail@sk-hotline.kz
WhatsApp: 8 771 191 88 16
by phone: 8 800 080 47 47
or use the feedback form on the website: https//www.samruk-energy.kz/ru/navigation-and-support /hotline

GRI 413-1, GRI 12: Coal Sector: 12.9.2

"Samruk-Energy" JSC takes an active part in the implementation of projects and programmes aimed at the socio-economic development of the regions of presence and strengthening cooperation with local communities. The activities of "Samruk-Energy" JSC in this direction were based on a systematic approach - annual determination of priorities and the formation of initiatives taking into account the needs of the population, regional authorities and other stakeholders.

"Samruk-Energy" JSC Group of Companies regularly develops a programme for the development of local communities for the next year, the implementation of which is accompanied by subsequent monitoring and evaluation of the results achieved.22The measures implemented in the reporting period contributed to improving the quality of life in the regions, developing social infrastructure, expanding opportunities for young people, strengthening cultural and educational potential, as well as maintaining the environmental sustainability of the territories.

Thus, in accordance with the instruction of the Government of the Republic of Kazakhstan, on 17 June 2024, the Ekibastuz CHPP was transferred by the Akimat of the city of Ekibastuz to the trust management of "Samruk-Energy" JSC through "Energy Solutions Center" LLP in order to carry out major repairs and subsequent return of assets in a condition that ensures the reliable operation of the plant and uninterrupted heat supply to the city.

The company carries out the process of heat energy production and is the only source of centralised heat supply to the population of Ekibastuz.

As part of the implementation of the state policy on the modernisation of existing generating capacities, "Samruk-Energy" JSC assessed the cost of overhaul of the Ekibastuz CHP. Given the lack of expected economic benefits, the contract was recognised as burdensome, and therefore the Company formed a provision for the relevant obligations at its own expense. Related expenses were recognised in equity through a decrease in retained earnings, without affecting the Company's net income.

As part of the contribution to the socio-economic development of the region of presence, in the period from January to December 2025, a large-scale repair programme was implemented at the Ekibastuz CHPP, providing for the complete replacement of key elements of boiler units, as well as the repair of plant-wide equipment.

In 2024, 3 overhauls of boilers, 7 current repairs of boilers and 1 current repair of the turbine were completed.

The priority areas of the repair campaign were the overhaul of the main equipment, the restoration of the operability of auxiliary systems and general plant equipment, as well as the implementation of certain measures for the overhaul of technological equipment.

The amount of funding in the main areas amounted to

Overhaul of boilers – 1,639.6 million KZT
Overhaul of auxiliary equipment – 699.1 million KZT
Repair of general plant equipment, including overhaul of the roof – 1,384.5 million KZT

Total for 2024 3,723.3 million KZT

In 2025, 4 extended current repairs of boilers, 6 current repairs of boilers and 1 overhaul of the turbine were completed.

The repair programme included measures for the overhaul of the main equipment, as well as for maintaining the operability of auxiliary and general plant systems.

Amount of funding in the main areas

Extended current repairs of boilers – 4,204.6 million KZT
Overhaul of auxiliary equipment – KZT 1,003.3 million
Repair of general plant equipment, including overhaul of the roof – 1,547.0 million KZT.

Total for 2025 6,754.8 million KZT

The implementation of these measures is aimed at improving the reliability and safety of equipment operation, reducing the risks of unplanned failures, increasing the technical readiness of production facilities and ensuring the sustainable operation of the energy complex.
Since the trust management of "Samruk-Energy" JSC, the Plant has operated without emergency shutdowns in compliance with the established temperature schedules. Technological violations in the operation of the main and auxiliary equipment have been significantly reduced, so in 2023 191 technological violations were recorded, and in 2025 only 22, a decrease of 90.5% (10.6 times).
The consumption of fuel oil as a kindling fuel used in ignition of boiler units and maintaining combustion in unstable modes was reduced, 9,875 tons of fuel oil were consumed in 2023, and 1,467 tons in 2025, a decrease of 85.1% (6.7 times).
The wear and tear of the station's main equipment has been reduced from 51% (2023) to 47% (2025)
Workers' wages increased by 36%. The full-time technical staff has been increased by 185 people.
The Partnership conducted an external audit of the corporate management system by the audit company MC Certification Pvt. Ltd for compliance with the requirements of international standards ISO 9001, ISO 14001, ISO 45001, ISO 50001, ISO 37001. Based on the results of the external audit, international certificates were obtained.
3 devices (ASMO) were purchased for pre-shift and post-shift medical examinations, automated admission to work and digital data storage, which reduces the impact of the human factor. 17 sets of the Lockout/Tagout system were purchased to block energy sources, prevent accidents and improve industrial safety. To reduce accidents and improve transport safety, the personnel (16 drivers) were trained in safe driving. safety and labour protection in the course "Safety Culture" - 65 people (ITR).
The Action Plan to achieve zero injuries in the Partnership was implemented. Accidents related to labour activities are not registered in the Partnership.
Along with bringing the technical condition of the station into compliance, which will provide uninterrupted heat to the region of the company's presence, great importance was also paid to the social aspect.
In February 2025, a Collective Agreement was signed and a trade union organisation of employees of Energy Solutions Center LLP was created.
As part of the development of social well-being, activities were carried out, namely

Open days for students and schoolchildren in order to popularise working professions

A challenge/flash mob was held on the topic "Youth against violence"
A Corporate Volunteering Program has been developed jointly with the Ekibastuz Engineering and Technical Institute named after Academician K. Satpayev.
In the school of secondary school No. 17, at the expense of the Station, heating was replaced, a bicycle for children was equipped
Comprehensive support was provided to veterans of the Ekibastuz CHPP, gifts for the Day of the Elderly, the Nauryz holiday
Summer student brigades were organised, work was carried out with students to familiarise themselves with the enterprise and working professions.

In accordance with the Plan for Improving Social Stability and Improving Social and Living Conditions in the Partnership, work was carried out

Current repair of the heating pipeline of the boiler and turbine shop

Current repair of plumbers' premises in the repair and construction shop
Current repair of the heating pipeline in the carpentry shop building
Current repair - painting of wells with fire hydrants on the territory of the Partnership
Current repairs and finishing works in the building of the boiler and turbine shop of the I&C engineer
Current repairs - finishing works in the building of the boiler and turbine shop of the turbine department, the inspector's room
The personnel of the Partnership are provided with personal protective equipment against falling from a height with five-point safety harnesses. To improve control and prompt response to incidents, 20 helmets with cameras were purchased for video surveillance, inspections and increased security.

To ensure safe and comfortable working conditions that meet sanitary, hygienic and technological requirements, projects of functional zones and premises have been developed

Men's and women's changing rooms and shower rooms, bathrooms (for 560 people)

Laundry for processing staff overalls
Offices of the administrative and economic department, including workplaces for employees and an inventory storage area
A room for first aid, a point for preliminary and periodic medical examinations of personnel.

The following social measures have been implemented for the employees of the Partnership

For health improvement, financial assistance for annual leave is paid in the amount of 100% of the official salary

One-day tours of recreation on the lake "Zhasybay" to the rest house "Golden Sands" were organised
Classes were organised in gyms and fitness halls in Ekibastuz.

For children of employees of the Partnership

Recreation in the children's camp "Karlygash" was organised

New Year's gifts and matinees are provided.

Name of subsidiaries and affiliates	Activities and initiatives
Financial assistance to the population
Ekibastuz GRES-2 JSC	In 2025, GRES-2 participated in the charitable initiatives of the SamrukKazyna Trust Foundation, which was the single operator of the group's charity: as part of social support to the population, payments were transferred to veterans and elderly citizens for Victory Day, 28 veterans were transferred 50,000 KZT each, and by the Day of the Elderly, 459 pensioners were transferred 6,900 KZT each, which provided targeted assistance to socially significant groups.
First Wind Power Plant LLP	In 2025, employees of FWPS LLP voluntarily collected personal funds, formed food baskets with essential goods and handed them over to pensioners who were at the Sharapat Social Service Center in Astana, this targeted support was aimed at improving the well-being of elderly citizens and was implemented in March 2025.
Shardarinsk HPP JSC	In 2025, the company provided financial support to the population of the region where it operates, providing 38 pensioners with financial assistance in the amount of 1,664,208 KZT, as well as providing a monthly payment of 350 kWh of electricity for 36 pensioners, which helped to partially cover their needs. These measures helped strengthen residents’ trust and improve the social position of low-income groups.
Support for socially vulnerable groups
Ekibastuz GRES-2 JSC	The station provided assistance to children from low-income families as part of the "Road to School" campaign, during which 16 children of the village of Solnechny were provided with clothes, shoes and stationery worth more than 1 mln KZT, as well as events for children with special needs, including a festive programme and treats, activists helped pensioners by clearing snow in the "Biz Birgemiz" campaign and supported the animal shelter as part of the "Home for a Friend" campaign.
Bogatyr Komir LLP	Every month, things collected through the "Boxes of Kindness" were handed over to needy families - large families, low-income families, single mothers and fire victims. On a quarterly basis, food packages were delivered to social stores on the "shelves of goodness", as well as monthly targeted delivery of food aid together with volunteer organisations. In honor of World Bread Day, a free distribution of bread was organised to residents, with 100 loaves distributed on 14 October. For the Eid al-Adha holiday, the company ensured the delivery of food packages and meat to families in need. In addition, within the framework of the republican project "Road to School" in August 2025, 100 backpacks with stationery were handed over to the children of employees, large families and children with disabilities.
Almaty Electric Stations JSC	Social support covers the children of employees and socially vulnerable families: charity events were held for 44 special children, New Year's gifts were presented to 125 children from rehabilitation centres thanks to the collection of 1,120,083 KZT, a family holiday was organised for 107 children from large families of employees, as well as 3,170 children's gifts were presented and 295 vouchers to the Edelweiss health camp were provided with 50% compensation. which forms a system of sustainable assistance to families.
First Wind Power Plant LLP	During 2025, employees of FWPS LLP at their own expense purchased developing materials, sports equipment and the necessary equipment for children with autism, cerebral palsy, mental and speech retardation, who underwent correction in the Psychological and Pedagogical Correction Office No.2 in Ereymentau in June and December 2025, in December they also participated in the charity event "Tree of Wishes" of the SamrukKazyna Trust Foundation, fulfilling the New Year's wishes of children, and additionally organised fundraising and the purchase of New Year's gifts with their subsequent targeted transfer to children from socially vulnerable categories in Ereymentau.
Shardarinsk HPP JSC	The Company actively supported socially vulnerable families and children by organizing festive meetings in the area of presence and providing food assistance to large and needy families, including the transfer of 322,000 KZT in the form of material support and the presentation of gift sets to children aged 1 to 8 years. Additional initiatives included targeted assistance, participation in campaigns and support for families in need in cooperation with local social protection authorities.
Samruk-Green Energy LLP	The company supported socially vulnerable categories through the transfer of 450 pieces of tableware to the pupils of the Almaty Regional Orphanage No.1 on the eve of Nauryz, and also worked with NGOs - in particular, with the NGO "Voluntary Society of Disabled People of the Medeu District", organizing a survey to identify social problems and generate new applications to the Samruk Kazyna Trust fund.
Improving the health of employees and their families
Ekibastuz GRES2 JSC	In 2025, 135 children of employees attended a children's health camp, employees received sanatorium treatment and could use weekend vouchers in the Bayanaul resort area, the station held a seminar "In the rhythm of a healthy heart" on the prevention of cardiovascular diseases, installed 14 drinking fountains with a filtration system, modernised sanitary facilities and recreation rooms, and organised sports events, such as a swim among grandmothers, Tournaments and Spartakiad.
Almaty Electric Stations JSC	Housing programme on the terms of lease with subsequent purchase - in 2025, 38 families received the keys to their own apartments. Also, to improve the health of employees, a pilot project of free hot meals worth 853.2 mln KZT was introduced, which covered 2,873 employees and improved their well-being and production discipline In addition, the company supports the health of families by providing 295 vouchers for the children of employees and holding an Open Day on labour protection at CHPP3 for the children of employees.
Moynak HPP JSC	The company improved the working conditions of employees by installing a raised floor with an area of 340 m² in the amount of 73,514,385.95 KZT, as well as purchasing 156 cabinets, 9 office tables, 150 chairs, 111 cabinets, 3 furniture sets, 40 beds and 63 office chairs for a total of 20,409,266.4 KZT, an additional sports ground was built and a covered car park with a landscaped area was equipped on the territory of the SHPP.
Bogatyr Komir LLP	The Company provided a significant amount of social benefits related to the health and recreation of employees. Under the contract with the Arman sanatorium, 30 vouchers were allocated, and all 30 employees received them, while 11 people received them free of charge. In addition, 331 employees received an advance for sanatorium treatment, 92 employees employed in the zone of hydrogen sulfide and endogenous fires received 120,000 KZT each, and 239 employees received 100,000 KZT each. Regular trips to the ski base, sports events, participation in sports and marathons were held, and twice a month the management made visits to production facilities to monitor sanitary conditions.
Shardarinsk HPP JSC	In 2025, the company provided employees with measures aimed at improving their health: 124 employees underwent health resort treatment, and recreation was organised for employees and their children, including the departure of 23 people to the ABADAN health camp.
Interaction with educational institutions
Ekibastuz GRES 2 JSC	The station actively worked with schools and students, career guidance events were held - a meeting with students of Secondary School No. 16 (60 participants), excursions for Secondary School No. 13 and 9th grades (50 participants each), two round tables in Secondary School No. 16 (40 participants) and Secondary School No. 28 (20 participants), the company also hosted 200 participants of the “Tugan Elge Sayakhat” project. A competition for educational grants was held, as a result of which 3 students received grants, and work was also carried out to popularise technical professions.
Almaty Electric Stations JSC	The company is actively developing educational projects: 7 educational grants were allocated to students of the AUPET named after G. Daukeev, the "School Ambassadors" project was implemented with the participation of CHPP3 and CHPP2, an excursion was organised for schoolchildren by the Kursant Bilim Group, a children's drawing competition was held with the participation of 171 children, and an international internship was provided for 4 employees at the University of Genoa, strengthening ties between education and the energy industry.
Shardarinsk HPP JSC	The company developed cooperation with educational organisations by conducting internships and excursions for students of various universities and colleges, providing internships for 26 students, as well as organizing a meeting with young professionals on 10 September 2025, where issues of career development, professional training and youth participation in the work of the plant were discussed.
Samruk-Green Energy LLP	The company actively worked with schools and universities: held lectures in April and September at the Esenberlin Gymnasium No. 25 and the secondary school in Konaev, signed memorandums with AlFarabi Kazakh National University (07.03.2025), AUPET (18.03.2025) and KBTU (10.10.2025), organised internships and internships for students, including a dual agreement dated 01.02.2025 with subsequent employment, in addition, 36 teachers of technical universities of Central Asia visited SES 2 in Konaev as part of a training on PtX technologies.
Environmental Initiatives
Ekibastuz GRES-2 JSC	GRES2 actively participated in the republican campaign "Taza Kazakhstan", holding monthly clean-ups from 4 April to 1 May and from 26 September to 20 October, cleaning the streets, parks and courtyards of the village of Solnechnye Energetiki planted more than 2,000 tree seedlings, participated in the World Cleanup Day environmental movement, in the Earth Hour campaign, in plogging for the Environment Day, and also held competitions "The Greenest Office", eco-art installations and children's drawings "Clean Planet through the Eyes of Children".
Bogatyr Komir LLP	As part of the landscaping, 2,655 seedlings were planted, including 1,541 silver loch, 745 elms and 369 acacia bushes, as well as 34 spruces, 45 birches and 20 junipers in the units. The company's employees actively participated in citywide clean-ups and "clean Fridays" - in total, more than 1,500 employees with the participation of 68 units of equipment cleaned up areas of 700 m² and removed 350 m³ of garbage. 11.76 tons of waste paper were handed over.
Alatau Zharyk Company JSC	In the Medeu district of Almaty, as part of the nationwide environmental campaign "Taza Kazakhstan", the opening of the "Square of Power Engineers", located at the intersection of Al-Farabi and Shashkin streets, took place. The previously empty territory has now become a modern and comfortable place of recreation for citizens. The renovated area occupies 3,000 m². During the improvement of the territory, a pedestrian path was arranged, benches, waste cans, steel supports for outdoor lighting and two pergolas were installed. Particular attention was paid to landscaping, 250 shrubs were planted here, and an automatic irrigation system was installed to maintain green spaces.
Ust-Kamenogorsk HPP LLP	As part of the "Clean Coast" campaign, the reservoir is being cleaned, and in 2025, 360 tree seedlings were planted. Also in 2025, the Irtysh River was stocked with 78,710 yearlings. Ust-Kamenogorsk HPP AES LLP regularly publishes environmental bulletins (at least four per year) and conducts ecology and electrical safety lessons in schools, contributing to the formation of environmental culture and improving the level of safety among children.
Almaty Electric Stations JSC	Numerous campaigns were implemented in the eco-block, the clean-up day "Tazartu Kuni" collected more than 35 tons of waste with the participation of over 320 workers, the cleaning of the heating main gave a result of 3 tons of garbage, and the cleaning along the heating main from Raiymbek to Monke bi - 69 m³ of waste, environmental campaigns were carried out with 15, 20 and other quantities of garbage bags, 600 trees were planted at CHPP3 and CPVT, and 3,500 carp fingerlings were released into the Kapshagay reservoir, which confirms the company's systematic environmental contribution.
Energy Solutions Center LLP	Measures were taken to increase forest plantations and improve the urban ecosystem. 50 seedlings of green spaces were planted on the territory of the Partnership.
Shardarinsk HPP JSC	During 2025, the Company implemented a set of environmental measures, including the annual collection of solid waste, the disposal of hazardous materials, and a competition for Environmental Protection Day on 5 June, where the Central Cultural Management Center became the winner. Employees also took part in a community clean-up on 15 March 2025, cleaning the plant grounds and planting 40–60 shrubs and trees, thereby strengthening the team’s environmental culture.
Samruk-Green Energy LLP	In 2025, the Company carried out a number of eco-projects On 18 October 2025, employees planted trees as part of the "Taza Kazakhstan" campaign, landscaping was carried out on the territory of the companies with an area of 0.5 hectares, where 50 trees were planted, employees carried out mountain eco-hikes, supported the "Car Free Day" campaigns and created eco-art installations from recycled materials at the stations, office premises were landscaped with indoor plants, which emphasised the environmental orientation of the corporate culture.
Social investments and partnerships with government agencies
Bogatyr Komir LLP	In 2025, the Company made major social investments under memorandums with local executive bodies. Agreements were concluded in the amount of 50,000,000 KZT, of which 34,437,426.24 KZT were allocated for the repair of the dining room and kitchen of the mosque in the city of Ekibastuz. In addition, a project for 6,156,000 KZT is being processed, aimed at installing ramps for residents of the city with limited mobility.
Almaty Electric Stations JSC	The key social project was the housing programme, which covered 3,113 people, within the framework of which 38 housing recipients were identified out of 314 applicants, and the Company purchased 38 apartments in the amount of 995.9 mln KZT with the delivery of keys on 15 October 2025. At the same time, the Company is actively involved in the initiatives of Taza Kazakhstan and projects with Samruk-Kazyna JSC, including not only environmental, but also infrastructure measures, forming a sustainable partnership with government agencies.
Ekibastuz GRES-2 JSC	The plant regularly interacted with akimats, ministries and government agencies, public hearings were held on the project for the expansion of GRES-2, meetings with the Prime Minister, the Akim of the city and the Vice Minister of Energy, with the support of the SamrukKazyna Trust Foundation, the sports and recreation complex was reconstructed, which was used daily by about 60 people, a mentoring and personnel reserve programme was implemented, republican forums, meetings of industry councils and major events were held for employees, including awarding more than 100 employees on the occasion of the Power Engineer's Day.

In the future, Samruk-Energy JSC plans to implement a set of projects aimed at further development of social, household and industrial infrastructure, the formation of modern working conditions and the creation of new points of economic growth in the regions of presence. These plans build on the significant progress made in the reporting period, when the Group's enterprises have already carried out a large-scale upgrade of the sanitary infrastructure, updated social facilities and improved working conditions at production sites.

Improving sanitation infrastructure

In the reporting period, comprehensive audits were carried out at EGRES-1 and EGRES-2, projects for the reconstruction of amenity areas were prepared, and the renovation of significant areas began. At EGRES-1, environmental initiatives and the reconstruction of the dormitory are being implemented, and social support measures, including food subsidies, have been introduced at EGRES-2. On Bogatyr Komir, canteens, showers, changing rooms and recreation facilities have been modernised. ALES has completed a large-scale renovation of household premises, the construction of sports facilities and organised free meals. At the Moynak HPP, the overhaul of the housing stock and the modernisation of social facilities were carried out, at the Ekibastuz CHPP, the audit and development of design solutions were completed. For the future period, the following are planned

Comprehensive modernisation of sanitary and amenity areas (EGRES-1, EGRES-2) - large-scale repair of bathrooms, showers, rest rooms, bringing to uniform safety and hygiene standards.
Construction of a modular administrative complex at the A. Zhakutov LES CHPP-2 is a modern complex for medical examination, instruction, admission to work, storage and maintenance of overalls.
Construction of an administrative complex with a shower complex at the Ekibastuz CHPP - improving the conditions of pre-shift procedures and a comfortable living environment.

Improvement of housing conditions and social infrastructure

Taking into account the progress made — major repairs, support for employees' families, development of social facilities — the Company continues to expand measures to strengthen the social security of personnel.

Reconstruction of the EGRES1 dormitory for housing is a tool for retaining personnel and increasing the attractiveness of work.
Construction of a residential building in Ekibastuz (together with KSO CF) – development of corporate housing policy.
Construction of a kindergarten for 220–260 children (EGRES-1) to support the families of employees, increase the availability of preschool education.

Modernisation of external engineering networks and security facilities

At the Moynak HPP, a significant amount of work has already been completed to improve living and social conditions. The next stage will be

Reconstruction of 2.5 km of water supply networks - ensuring reliable water supply to the housing stock.
Repair and renovation of checkpoints

Developing learning and training opportunities

The completed modernisation of social facilities at the Moynak HPP creates the basis for a further systematic approach to personnel training. For the next period it is planned

Creation of the Training and Production‑Training Complex (Moynak HPP) - its own base for training and advanced training of personnel in a remote region.

Development of new investment and technological areas

Taking into account the surplus of electricity and the strategic attractiveness of the Ekibastuz region, it is planned to develop a project to create a project in the Republic of Kazakhstan
Data Center Valleys for AI and Digital Mining, an international hub for data centres, cloud technologies, and AI companies
Creating attractive conditions for investors, including infrastructure support, a "single window" regime, tax and visa preferences
Long-term energy guarantee mechanisms, including fixed-term electricity supply agreements

"SAMRUK-ENERGY" JSC TODAY

Development strategy

Financial performance

Corporate Governance

ESG management

Applications

Promotion of socio-economic development

Socio-economic contribution

Economic stability of the regions

Tax liabilities

Stakeholder engagement on tax issues

Community Development

Results of 2024

Results of 2025

Main initiatives, activities and programmes implemented in 2025

Completed works and development plans in the field of working conditions and social infrastructure