INVESTORS

Key figures

The following table sets forth the key figures of Sensofusion for the dates and periods indicated. The column “1 July 2025–30 June 2026” describes the last twelve months (LTM). For key figures describing the balance sheet and other information as at the reporting date, the LTM column shows a dash, as they correspond to the value of the respective key figure as at 30 June 2026:

(EUR thousand, unless otherwise indicated) 1 Jan–30 Jun 2026 (unaudited) 1 Jan–30 Jun 2025 (unaudited) 1 Jul 2025–30 Jun 2026 (unaudited) 1 Jan–31 Dec 2025 (unaudited, unless otherwise indicated) 1 Jan–31 Dec 2024 (unaudited, unless otherwise indicated) 1 Jan–31 Dec 2023 (unaudited, unless otherwise indicated)
Revenue 25,971 11,681 49,413 35,123*) 18,704*) 7,227*)
Revenue growth, % 1 122.3 n.a. n.a. 87.8 158.8 n.a.
Contribution margin 1 21,736 10,182 42,880 31,326 15,638 6,420
Contribution margin, % 1 83.7 87.2 86.8 89.2 83.6 88.8
EBITDA 1 14,101 6,786 31,005 23,690 12,940 4,836
EBITDA, % 1 54.3 58.1 62.7 67.4 69.2 66.9
Operating profit 13,484 6,686 30,052 23,254*) 12,773*) 4,787*)
Operating profit, % 1 51.9 57.2 60.8 66.2 68.3 66.2
Comparable operating profit 1 13,565 6,716 30,181 23,333 12,791 4,787
Comparable operating profit, % 1 52.2 57.5 61.1 66.4 68.4 66.2
Profit for the financial period 11,229 5,402 24,464 18,637*) 10,286*) 3,863*)
Profit for the financial period, % 1 43.2 46.2 49.5 53.1 55.0 53.4
Net working capital 1 6,049 6,190 - 17,818 2,701 2,182
Net working capital, % of revenue1 2 12.2 n.a. - 50.7 14.4 30.2
Investments in tangible and intangible assets 3,121 448 4,107 1,434*) 230*) 66*)
Investments in tangible and intangible assets, % of revenue 1 12.0 3.8 8.3 4.1 1.2 0.9
Adjusted net debt / net cash (-) 1 -71,738 -7,144 - -5,094 -10,872 -1,554
Operating free cash flow 1 22,749 2,848 27,040 7,138 12,192 2,563
Cash conversion, % 1 161.3 42.0 87.2 30.1 94.2 53.0
Adjusted return on capital employed (ROCE), % 1 3 n.a. n.a. 277.8 65.8 417.5 333.3
Equity ratio, % 1 86.2 87.7 - 86.5 86.5 69.5
Adjusted net debt ratio, % 1 -83.4 -48.8 - -7.0 -76.6 -35.7
Number of employees at end of period 111 47 - 81 25 13
Average number of employees during the period 99 34 81 49 16 11

*)Audited.

1 Unaudited alternative performance measure or other key figure. In this Offering Circular, Sensofusion presents certain key figures describing its financial performance and financial position that are not defined in the IFRS Accounting Standards (alternative performance measures) in accordance with the guidelines issued by the European Securities and Markets Authority (ESMA) on Alternative Performance Measures (ESMA/2015/1415fi). The Company’s management uses alternative performance measures to monitor operating results, profitability, capital structure and cash flow trends, and the Company believes they provide investors with useful additional information regarding business performance. Alternative performance measures should not be viewed in isolation from or as a substitute for financial measures prepared in accordance with IFRS Accounting Standards, and they are not necessarily comparable to similarly named measures presented by other companies.

2Net working capital as a percentage of revenue is calculated as at 30 June 2026, based on revenue for the preceding twelve months. This ratio is not presented for the period ended 30 June 2025, because the revenue for the twelve-month period in question is not based on actual figures derived from the financial statements.

3The “Adjusted return on capital employed” key figure is not presented for the periods 1 January–30 June 2026 and 1 January–30 June 2025.

Key Figure Calculation Formula Purpose
Contribution margin Revenue - materials and services
Reconciliation: Operating profit – Other operating income + Employee benefit expense + Depreciation and amortization + Other operating expense		 Measures the profitability of the business before personnel and other operating expenses
Contribution margin, % Contribution margin / revenue Measures the relative profitability of the business before personnel and other operating expenses
EBITDA Operating profit + depreciation and amortization
Reconciliation: Profit for the financial year + Income taxes – Fair value change + Finance expenses – Finance Income + Depreciation and amortization		 Measures the operational profitability of the business, excluding the impact of depreciation, amortization
EBITDA, % EBITDA / Revenue Measures the relative operational profitability of the business
Operating profit, % Operating profit / revenue Measures the relative profitability of the business
Comparable operating profit Operating profit +/- Items impacting comparability Improves comparability between periods by adjusting for items that affect comparability
Items impacting comparability IPO-related expenses (Fees recognized through profit or loss for sole global coordinator and other advisors, fees related to the audit of the financial information in the offering circular, and regulatory, stock exchange and registration fees) + expenses related to share-based payments Identifies the items not forming part of ordinary business operations that are adjusted from operating profit, so that the amount and nature of the adjustments are transparent and the measure is calculated consistently across all periods
Comparable operating profit, % Comparable operating profit / revenue Improves the comparability of relative profitability between periods
Profit for the period, % Profit for the period / revenue Measures overall operational profitability relative to revenue
Net working capital Inventories + advance payments + trade and other receivables – advances received – trade payables – other liabilities – income tax liabilities – accrued liabilities Measures the amount of working capital tied up in business operations
Net working capital, % of revenue Net working capital at the end of the period / revenue (revenue for the preceding 12 months for periods ending 30 June) Measures the amount of working capital tied up relative to the volume of business
Investments in tangible and intangible assets Additions to tangible and intangible assets Measures the level of investments and the capital intensity of business operations
Investments in tangible and intangible assets, % of revenue Investments in tangible and intangible assets / revenue Measures the level of investments relative to business volume
Adjusted net debt / net cash (-) Interest-bearing liabilities (lease liabilities and loans from financial institutions) – cash and cash equivalents – Investments in tangible and intangible asset Measures the Company’s indebtedness and financial position
Operating free cash flow EBITDA – change in net working capital – Investments in tangible and intangible asset Measures the accumulation of cash flow from operating activities before financing items and taxes
Cash conversion, % Operating free cash flow / EBITDA Measures the conversion of EBITDA into cash flow
Adjusted return on capital employed (ROCE), % Comparable operating profit / average capital employed (equity + adjusted net debt / net cash (-), average of the beginning and end of the period); for periods ending 30 June, Comparable operating profit for the preceding 12 months Measures the efficiency of capital utilization and the return on capital employed
Equity Ratio, % Total equity / total assets Measures capital structure and financial strength
Adjusted net debt ratio, % Adjusted net debt / net cash (-) / total equity Measures the level of indebtedness relative to equity
Personnel Number of employees at the end of the period and on average during the period Measures changes in the size of the organization