Exhibit 99.2

Financial Information for the Three Months and Six Months Ended June 30, 2026 and 2025 of Kenon and OPC and

Reconciliation of Certain non-IFRS Financial Information

Table of Contents

Appendix A: Summary of Kenon’s consolidated financial information

Appendix B: Summary of OPC’s consolidated financial information

Appendix C: Definition of OPC’s Adjusted EBITDA and non-IFRS reconciliation

Appendix A

Summary Kenon consolidated financial information

Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Financial Position (Unaudited)

	June 30,		December 31,
	2026		2025
	$ millions
Current assets
Cash and cash equivalents		1,695		1,478
Trade receivables		186		137
Short-term derivative instruments		1		16
Other investments		78		107
Other current assets		58		65
Total current assets		2,018		1,803
Non-current assets
Investment in OPC’s associated companies		1,015		1,626
Long-term restricted cash		187		164
Long-term derivative instruments		57		13
Deferred taxes, net		28		10
Property, plant and equipment, net		3,479		1,372
Intangible assets, net		89		83
Long-term prepaid expenses and other non-current assets		32		108
Right-of-use assets, net		342		201
Total non-current assets		5,229		3,577
Total assets		7,247		5,380
Current liabilities
Current maturities of loans from banks and others		204		117
Trade and other payables		318		245
Short-term derivative instruments		73		-
Current maturities of lease liabilities		17		3
Current tax liabilities		14		-
Total current liabilities		626		365
Non-current liabilities
Long-term loans from banks and others		2,324		1,142
Debentures		449		510
Deferred taxes, net		178		162
Other non-current liabilities		62		8
Long-term derivative instruments		49		-
Long-term lease liabilities		159		8
Total non-current liabilities		3,221		1,830
Total liabilities		3,847		2,195
Equity
Share capital		50		50
Translation reserve		62		36
Capital reserve		32		48
Accumulated profit		1,416		1,455
Equity attributable to owners of the Company		1,560		1,589
Non-controlling interests		1,840		1,596
Total equity		3,400		3,185
Total liabilities and equity		7,247		5,380

Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Profit or Loss (Unaudited)

	For the six months ended June 30,						For the three months ended June 30,
	2026			2025			2026			2025
	$ millions						$ millions
Revenue		696			378			379			196
Cost of sales and services (excluding depreciation and amortization)		(510	)		(289	)		(265	)		(150	)
Depreciation and amortization		(55	)		(33	)		(30	)		(17	)
Gross profit		131			56			84			29
Selling, general and administrative expenses		(53	)		(48	)		(27	)		(31	)
Other expenses, net		(38	)		(1	)		(21	)		-
Operating profit/(loss)		40			7			36			(2	)
Financing expenses		(63	)		(45	)		(32	)		(21	)
Financing income		96			22			59			9
Financing income/(expenses), net		33			(23	)		27			(12	)
Share of profit of OPC’s associated companies, net		38			59			4			21
Profit before income taxes		111			43			67			7
Income tax expense		(23	)		(10	)		(13	)		(1	)
Profit for the period		88			33			54			6
Attributable to:
Kenon’s shareholders		70			17			44			5
Non-controlling interests		18			16			10			1
Profit for the period		88			33			54			6

Basic/diluted profit per share attributable to Kenon’s shareholders (in dollars):
Basic/diluted profit per share		1.34			0.32			0.85			0.10

Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Cash Flows (Unaudited)

	For the six months ended June 30,
	2026			2025
	$ millions
Cash flows from operating activities
Profit for the period		88			33
Adjustments:
Depreciation and amortization		57			36
Diesel fuel consumption		6			5
Financing (income)/expenses, net		(33	)		23
Share of profit of associated companies, net		(38	)		(59	)
Share-based payments		(60	)		11
Other expenses, net		27			1
Income tax expense		23			10
		70			60
Change in trade and other receivables		(47	)		(37	)
Change in trade and other payables		(12	)		31
Cash generated from operating activities		11			54
Income taxes paid, net		(2	)		-
Dividends received from associate companies, net		32			27
Net cash provided by operating activities		41			81

Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Cash Flows (Unaudited), continued

	For the six months ended June 30,
	2026			2025
	$ millions
Cash flows from investing activities
Short-term deposits and restricted cash, net		(1	)		-
Investment in long-term deposit, net		-			2
Investment in associated companies, less cash acquired		(89	)		(110	)
Acquisition of property, plant and equipment		(418	)		(38	)
Acquisition of subsidiaries, less cash acquired		19			-
Proceeds from other investments		31			31
Proceeds from equity-accounted investee company capital distribution		32			1
Long-term loan repayment from an equity-accounted investee company		29			-
Interest received		36			18
Proceeds from transactions in derivatives not for hedging, net		36			5
Payment of transactions in derivatives for hedging, net		(1	)		-
Net cash used in investing activities		(326	)		(91	)

Cash flows from financing activities
Repayment of long-term loans, debentures and lease liabilities		(152	)		(56	)
Investments of holders of non-controlling interests in the capital of a subsidiary		54			10
Proceeds from issuance of share capital		255			143
Proceeds from long-term loans		521			88
Proceeds from/(repayment of) short-term loans		39			(1	)
Proceeds from derivative financial instruments, net		-			5
Dividend paid		(201	)		(253	)
Repurchase of own shares		-			(10	)
Interest paid		(49	)		(25	)
Other		(8	)		-
Net cash generated from/(used in) financing activities		459			(99	)

Increase/(decrease) in cash and cash equivalents		174			(109	)
Cash and cash equivalents at beginning of the year		1,478			1,016
Effect of exchange rate fluctuations on balances of cash and cash equivalents		43			8
Cash and cash equivalents at end of the period		1,695			915

Information regarding reportable segments

Information regarding activities of the reportable segments is set forth in the following table.

	For the six months ended June 30, 2026
	OPC Israel			CPV Group			Other			Consolidated Results
	$ millions
Revenue		384			312			-			696
Cost of sales (excluding depreciation and amortization)		(284	)		(226	)		-			(510	)
Depreciation and amortization		(38	)		(19	)		-			(57	)
Financing income		12			9			75			96
Financing expenses		(37	)		(26	)		-			(63	)
Share of profit of associated companies		-			38			-			38
Profit before taxes		10			32			69			111
Income tax (expense)/benefits		(30	)		17			(10	)		(23	)
(Loss)/profit for the period		(20	)		49			59			88

	For the six months ended June 30, 2025
	OPC Israel			CPV Group			Other			Consolidated Results
	$ millions
Revenue		299			79			-			378
Cost of sales (excluding depreciation and amortization)		(219	)		(70	)		-			(289	)
Depreciation and amortization		(36	)		-			-			(36	)
Financing income		3			3			16			22
Financing expenses		(19	)		(20	)		(6	)		(45	)
Share of profit of associated companies					59						59
Profit before taxes		17			17			9			43
Income tax (expense)/benefits		(9	)		2			(3	)		(10	)
Profit for the period		8			19			6			33

	For the three months ended June 30, 2026
	OPC Israel			CPV Group			Other			Consolidated Results
	$ millions
Revenue		203			176			-			379
Cost of sales (excluding depreciation and amortization)		(153	)		(112	)		-			(265	)
Depreciation and amortization		(19	)		(12	)		-			(31	)
Financing income		7			3			49			59
Financing expenses		(20	)		(12	)		-			(32	)
Share of profit of associated companies		-			4			-			4
(Loss)/profit before taxes		(1	)		23			45			67
Income tax (expense)/benefits		(24	)		17			(6	)		(13	)
(Loss)/profit for the period		(25	)		40			39			54

	For the three months ended June 30, 2025
	OPC Israel			CPV Group			Other			Consolidated Results
	$ millions
Revenue		153			43			-			196
Cost of sales (excluding depreciation and amortization)		(115	)		(35	)		-			(150	)
Depreciation and amortization		(18	)		-			-			(18	)
Financing income		1			2			6			9
Financing expenses		(5	)		(18	)		2			(21	)
Share of profit of associated companies		-			21			-			21
Profit/(loss) before taxes		12			(11	)		6			7
Income tax (expense)/benefits		(6	)		7			(2	)		(1	)
Profit/(loss) for the period		6			(4	)		4			6

Appendix B

Summary of OPC consolidated financial information

OPC’s Consolidated Statements of Profit or Loss

	For the six months ended June 30,						For the three months ended June 30,
	2026			2025			2026			2025
	$ millions						$ millions
Revenue		696			378			379			196
Cost of sales (excluding depreciation and amortization)		(510	)		(289	)		(265	)		(150	)
Depreciation and amortization		(54	)		(34	)		(30	)		(16	)
Gross profit		132			55			84			30
Selling, general and administrative expenses		(48	)		(43	)		(23	)		(28	)
Reclassification of the hedging reserve in respect of settled hedges to profit or loss following obtaining control over associates		(11	)		-			(11	)		-
Other expenses, net		(27	)		(4	)		(10	)		(2	)
Operating profit		46			8			40			-
Financing expenses		(63	)		(39	)		(32	)		(23	)
Financing income		21			6			10			3
Financing expenses, net		(42	)		(33	)		(22	)		(20	)
Share of profit of associated companies, net		38			59			4			21
Profit before income taxes		42			34			22			1
Income tax expense		(13	)		(7	)		(7	)		-
Profit for the period		29			27			15			1

Attributable to:
Equity holders of the company		24			20			12			1
Non-controlling interest		5			7			3			-
Profit for the period		29			27			15			1

Summary Data from OPC’s Consolidated Statement of Cash Flows

	For the six months ended June 30,						For the three months ended June 30,
	2026			2025			2026			2025
	$ millions						$ millions
Cash flows provided by operating activities		48			89			63			25
Cash flows used in investing activities		(402	)		(140	)		(318	)		(53	)
Cash flows provided by financing activities		659			250			320			262
Increase in cash and cash equivalents		305			198			65			234
Cash and cash equivalents at beginning of the year		913			264			913			264
Effect of exchange rate fluctuations on balances of cash and cash equivalents		43			8			39			11
Cash and cash equivalents at end of the period		1,261			470			1,261			470

Summary Data from OPC’s Consolidated Statement of Financial Position

	As at
	June 30, 2026		December 31, 2025
	$ millions
Total financial liabilities¹		2,977		1,769
Total monetary assets²		1,448		1,077
Investment in associated companies		1,015		1,626
Total equity attributable to the owners		2,332		2,028
Total assets		6,697		4,698

1.	Including loans from banks and others and debentures

2.	Including cash and cash equivalents, term deposits and restricted cash

Appendix C

Definition of OPC’s EBITDA and Adjusted EBITDA including proportionate share of associated companies and non-IFRS reconciliation

This press release presents OPC’s Adjusted EBITDA including proportionate share of associated companies, which is a non-IFRS financial measure.

OPC’s EBITDA is defined for each period as net profit/(loss) before depreciation and amortization, financing expenses, net, and income tax expense. OPC’s Adjusted EBITDA, including proportionate share of associated companies, is defined as EBITDA as further adjusted for expenses not in the ordinary course of business and/or of a non-recurring nature and share of depreciation and amortization, financing expenses and income tax expenses (if any) of associated companies. EBITDA and Adjusted EBITDA including proportionate share of associated companies are not recognized under IFRS as a measure of financial performance and should not be considered as a substitute for net profit or loss, cash flow from operations or other measures of operating performance determined in accordance with IFRS. EBITDA and Adjusted EBITDA including proportionate share of associated companies are not intended to represent funds available for dividends or other discretionary uses because those funds may be required for debt service, capital expenditures, working capital and other commitments and contingencies. There are limitations that impair the use of EBITDA and Adjusted EBITDA including proportionate share of associated companies as measures of OPC’s profitability since it does not take into consideration certain costs and expenses that result from OPC’s business that could have a significant effect on net profit, such as financial expenses, taxes, and depreciation and amortization.

OPC believes that the disclosure of EBITDA and Adjusted EBITDA including proportionate share of associated companies provides useful information to investors and financial analysts in their review of the company’s, its subsidiaries’, and its associated companies’ operating performance and in the comparison of such operating performance to the operating performance of other companies in the same industry or in other industries that have different capital structures, debt levels and/or income tax rates.

Set forth below is a reconciliation of OPC’s net profit to EBITDA and Adjusted EBITDA including proportionate share of associated companies for the periods presented. Other companies may calculate EBITDA and Adjusted EBITDA including proportionate share of associated companies differently, and therefore this presentation of EBITDA and Adjusted EBITDA including proportionate share of associated companies may not be comparable to other similarly titled measures used by other companies.

	For the three months ended June 30,
	2026		2025
	$ millions
Profit for the period		15		1
Depreciation and amortization		31		18
Financing expenses, net		22		20
Income tax expense		7		-
EBITDA		75		39
Share of depreciation and amortization and financing expenses included within share of profit of associated companies, net		45		50
Changes in net expenses, not in the ordinary course of business and/or of a non-recurring nature		11		1
Adjusted EBITDA including proportionate share of associated companies		131		90