Consolidated financial results H1 2016 2016-08-25 Consolidated financial results H1 2016 26 August 2016

Strong position in the CEE region 2016-08-25 Agenda Achievements in H1 2016 Strong position in the CEE region Performance of strategic initiatives in H1 2016 Financial results in H1 2016 Dividend for 2015 Outlook

01 Achievements in H1 2016

Strong position in the region Performance of the strategy Achievements in H1 2016 Strong position in the region Performance of the strategy Concluding an investment agreement for purchase of the controlling interest of shares in S4E Consistent development in the areas of Value+, Mobile and Telco Logistics services development – launching a new logistics centre in Hungary Continuation of the High Performance Organization philosophy Development of the light InterLink platform version for products outside the basic IT portfolio Platform for the distribution of Cloud products, services and solutions Increase of share in the national IT distribution market to 23% (in June) Numerous new agreements in the CEE region and closer cooperation with Vendors Steady growth of number of active clients Significant sales increase in Romania (79%), Lithuania (20%) and Hungary (325%) Continuing position of iSource as the Apple distribution in Poland leader (x2 sales increase)

Strong position in the CEE region 02 Strong position in the CEE region

Strong position in the CEE region 325% in Hungary Q1 2016/Q1 2015 95% 79% in Romania 20% in Lithuania 20% in Poland Sales increase 52% in Hungary 13% in the Baltic States 8% CEE (without Poland) Increase of number of active clients The Czech Republic/ Slovakia Romania Hungary Poland CEE New agreements in the region and closer cooperation within the existing agreements

Distribution leader Budapest Logistics base development Warsaw Launching a logistics centre in Hungary Even more efficient customer care for customers from Hungary and Southern Europe Logistics costs optimisation Higher Customer Care quality Warsaw Sosnowiec Budapest Located in the logistics park – only 12 km from the business district of Budapest and in proximity of the M0 route which allows to get to the airport within 20 minutes Managed by the leader in logistics services in Hungary Bucharest

Performance of strategic initiatives 03 Performance of strategic initiatives

Consistent performance of the strategy 2016-08-25 Consistent performance of the strategy DEVELOPMENT AND GROWTH OF VALUES M&A VAD Position in CEE E-commerce Leader in the modern IT distribution in the CEE region - the evaluation of PLN 1 billion in 2018 Building loyalty of customers through improving quality of services, providing added value, developing the product offering and creating new services. Developing new sales channels for Marketplace Developing partnerships with Vendors through improving quality of services, providing added value and the best solutions in the sector. Extending agreements with Vendors in PL and in the CEE region. Growth of export Marketplace Cloud Logistics Mobile Telco Growth of foreign markets Human capital (High Performance Organization) and IT capital (new ERP) Continuous improvement of operations quality Developing the core business - distribution Mobile and Telco Vision Strategic objective Business Value Added Distributor Customers Vendors Process Organisation Solid foundations

Development of the VALUE + area The team of top-class engineers who advise, design and implement solutions under white-label partnership for integrators 11% comprehensive product portfolio for cross- and up-selling Vendors number increase VALUE + VAD Broadline NETWORK AND INFRASTRUCTURE SECURITY MONITORING SERVERS AND STORAGE NETWORK AND INFRASTRUCTURE SOFTWARE

M&A as an important factor supporting growth 81.3% of share capital Controlling interest in the S4E share capital with the total number of shares amounting to 1,412,423 The biggest VAD distributor in Poland Present on the market since 2001 Since August 2007 on the NewConnect market PLN 19.8 – 25.4 mln price dependent on the business objectives performance by the Sellers and S4E defined in the Investment Agreement Cooperates with: 2-3 months completion of the transaction not later than on 31 March 2017

M&A as an important factor supporting growth Growth through M&A Execution of one of key business initiatives defined in the development strategy of the ABC Data Company for years 2016-2018 Consolidated revenues increase increase up to PLN 1.5 billion in 2018 of the consolidated revenues of the Group from the VAD area products and services sales Strengthening the market position Real influence on increasing the ABC Data share in the national distribution market VAD area development Development of a broad and comprehensive VAD products and services portfolio in Poland and in the CEE region

Development of the e-commerce area Finalised In progress Coming soon Core ResellerWeb system change– adjustment and dynamic development of the ResellerWeb platform functionalities on the basis of the most popular services, i.e. online payments, logistics services, analytical systems or marketing automation Implementation of further analytical solutions to use the potential of the data gathered on the e-commerce platforms of ABC Data ABC Data (Big Data) Creating a specialised sales group Developing the product catalogue to 220 000 – the broadest on the market Developing the offering with new product groups unrelated to IT – a complete product portfolio in the categories of Toys, Tools, Office Supplies The light version of the InterLink platform for new product categories unrelated to IT Platform for distribution of Cloud products, services and solutions Mobile platforms increasing the range of InterLink – reaching users who prefer mobile devices

Investments in human capital ABC Data Academy Continuing initiatives increasing the employee competences 91 persons passed TOEIC under the ABC Data English Academy 8 trainings for 70 persons under the ABC Data Sales Academy 70 managers trained under the ABC Data Leadership Academy 2 project groups under the ABC Data Lean Management High Performance Organization Performance measurement Engagement increase Talent development Communication strengthening Building engagement Continuation of the ABC Data employee activation programme – initiatives and events aiming at integration and employee performance improvement

04 Financial results in H1 2016

Selected financial data 2016-08-25 Selected financial data (in PLN thousands) H1 2014 H1 2015 H1 2016 Revenues 2 559 940 2 344 966 2 223 894 Gross profit on sales 123 171 129 284 113 552 Gross profit on sales (%) 4.8% 5.5% 5.1% EBITDA 35 185 39 004 18 533 EBITDA (%) 1.4% 1.7% 0.8% Net profit 17 976 26 842 10 247 Net profit % 0.7% 1.1% 0.5% Adjusted net debt 142 835 71 629* 95 618 * In June 2015 ABC Data received a refund on VAT amounting to PLN 62 million 16

Gross margin on sales Initiatives increasing the margin (in PLN thousands) +28% -12% Initiatives increasing the margin VAD area development Development of the CEE region Development of high-margin product portfolio

SG&A H to H summary The last four quarters from recent years summary (in PLN thousands) H to H summary The last four quarters from recent years summary 103 900 -0,2% +14% +2% +22% Lean Management Implementing the High Performance Organization Synergies with the development in the CEE region Measures aiming to lower the costs

EBITDA (in PLN thousands) +11% -52%

Net profit 2016-08-25 (in PLN thousands) +49% -62%

Steady-state debt ratios * In June 2015 ABC Data received a refund on VAT amounting to PLN 62 million

Cash Conversion Cycle ratios – modification of product portfolio (in days) +15% -13% -12% +14% CCC on average in the period CCC at the end of the period Cash Conversion Cycle determined as a sum of receivables and inventories turnover in days, reduced by the payables turnover in days. Cash Conversion Cycle for a given period (Q/H) is presented as the arithmetic mean of monthly ratios for a given period. Individual components of monthly ratios have been calculated as relations of the level of the appropriate balance sheet items at the end of the month multiplied by 30 days, and then referred respectively, in case of receivables to the monthly revenues increased by VAT on sales, in case of inventories to internal sales costs in the month, whereas in case of payables to the internal sales cost in the month increased by VAT on purchased goods.

Selected balance sheet data Continuing operations [in PLN thousands] H1 2015 H1 2016 Inventories 409 425 458 953 Trade and other receivables 373 880 466 495 Trade and other liabilities 509 902 590 294 Working capital 273 403 335 154 12M sales % 5.1% 7.1% Financial debt 61 668 128 572 Cash and cash equivalents 51 332 32 954 Adjusted net borrowing* 71 629 95 618 EBITDA 12M 66 541 48 744 Adjusted net borrowing*/ EBITDA 12M 1.08 1.96 * In June 2015 ABC Data received a refund on VAT amounting to PLN 62 million

Turnover ratios – product portfolio modification (in days)

05 Dividend for 2015

The highest rate of dividend on the Polish market* The amount of dividend PLN 20 mln PLN 30 mln PLN 45 mln PLN 45 mln *The highest average dividend rate in Poland in years 2011-2015 9.9%

06 Outlook

79% 20% x3 #1 #1 ABC Data … Strong corporate group The Cloud platform development Competitive advantage development Leader in the Apple products distribution in Poland – over 60% of the market Investments in human capital The InterLink platform development (mobile and light versions) #1 Leader in VAD products, services and solutions distribution Advantage thanks to market diversification The logistics infrastructure development Growth in the CEE region 79% Sales increase in Romania 20% Sales increase in Lithuania x3 Sales increase in Hungary

Thank you for your attention ABC Data SA ul. Daniszewska 14 03-230 Warszawa T +48 22 676 09 00 F +48 22 614 16 16 abcdata.eu Bratislava Bucharest Budapest Prague Riga Tallinn Warsaw Vilnus 2016-08-25