Aumann : Interim Statement 30 September 2025

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Interim Statement 30 September 2025 Aumann AG, Beelen Aumann in figures Nine months (unaudited) 2025 €k 2024 €k Δ 2025 / 2024 % Order backlog 135,823 223,621 -39.3 Order intake 112,357 157,935 -28.9 Earnings figures IFRS €k €k % Revenue 157,655 233,123 -32.4 thereof E-mobility 129,002 191,123 -32.5 Operating performance 157,670 233,656 -32.5 Total performance 161,654 236,576 -31.7 Cost of materials -82,340 -142,172 -42.1 Personnel costs -52,258 -59,786 -12.6 EBITDA 18,257 25,230 -27.6 EBITDA margin 11.6% 10.8% EBIT 13,517 20,509 -34.1 EBIT margin 8.6% 8.8% EBT 14,942 22,787 -34.4 EBT margin 9.5% 9.8% Consolidated net profit 10,310 15,563 -33.8 Earnings figures IFRS (adjusted)* €k €k % Adj. EBITDA 18,591 25,746 -27.8 Adj. EBITDA margin 11.8% 11.0% Adj. EBIT 13,915 21,088 -34.0 Adj. EBIT margin 8.8% 9.0% Adj. EBT 15,341 23,366 -34.3 Adj. EBT margin 9.7% 10.0% Figures from the statement 30 Sep 31 Dec of financial position IFRS €k €k % Non-current assets 80,317 82,128 -2.2 Current assets 216,691 243,314 -10.9 thereof cash and equivalents ** 120,844 145,100 -16.7 Issued capital (share capital) 12,911 14,345 -10.0 Other equity 175,693 187,370 -6.2 Total equity 188,604 201,715 -6.5 Equity ratio 63.5% 62.0% Non-current liabilities 38,581 37,276 3.5 Current liabilities 69,822 86,451 -19.2 Total assets 297,008 325,442 -8.7 Net cash (+) or net debt (-) ** 115,676 138,181 -16.3 Employees 805 891 -9.7 * For details of adjustments please see the information in the results of operations, financial position and net assets. ** This figure includes securities. Rounding differences can occur in this report with regard to percentages and figures. Business performance, result of operations, financial position and net assets Business performance Aumann achieves a continued solid profitability after nine months of 2025 despite the still challenging economic environment. As expected, revenue in the first three quarters of 2025 was below the previous year's level and amounted to €157.7 million, representing a decline of 32.4%. EBITDA amounted to €18.3 million, corresponding to an increase in the EBITDA margin from 10.8% in the previous year to 11.6%. This development was mainly driven by consistent cost savings in project execution as well as a targeted reduction of capacities in line with the subdued market demand. Order intake in the first three quarters of 2025 amounted to €112.4 million, down 28.9% from the previous year's figure of €157.9 million. In the E-mobility segment, order intake decreased by 39.1% to €82.9 million. The main challenges remain the highly volatile political and economic conditions, fluctuations in international tariff structures, and the still cautious investment behavior in the automotive sector. However, continuously rising registrations of electric vehicles indicate that, under more stable geopolitical conditions, significant investment impulses may reemerge. In addition, technological innovations, increasing pressure for decarbonization, and government support programs offer further opportunities to sustainably increase investment activity. In contrast, order intake in the Next Automation segment increased significantly by 35.1% to €29.4 million. Aumann is driving growth in this segment both organically, supported by a significantly expanded sales pipeline, and through intensified M&A activities. Order backlog amounted to €135.8 million as at 30 September 2025 compared to €223.6 million in the previous year. Despite the expected decline, profitability in the order backlog remains at a high level. As at 30 September 2025, Aumann's financial position remains very strong with net liquidity of €115.7 million and an equity ratio of 63.5%. On 14 March 2025, the Executive Board, with the approval of the Supervisory Board, resolved to cancel all 904,769 treasury shares purchased under the Share Buyback Programs 2023/I and 2023/II for the purpose of capital reduction. Following the cancellation of the treasury shares and the capital reduction taking effect, the share capital of Aumann AG amounts to €14,345 thousand (previously: €15,250 thousand) and is divided into 14,345,231 no-par value bearer shares with a notional share of the share capital of €1.00 per share. In addition, on 14 March 2025, the Executive Board and Supervisory Board resolved to make use for the first time of the authorisation granted by the Annual General Meeting on 18 June 2024 to buy back treasury shares pursuant to Section 71 (1) no. 8 AktG and to offer shareholders the buyback of up to 1,434,523 treasury shares as part of a voluntary public tender offer addressed to all shareholders. As part of the voluntary public tender offer, a total of 9,956,853 shares were tendered to Aumann AG. Applying the preferential acceptance of small quantities and an allocation ratio of around 13.77%, a total of 1,434,244 treasury shares were acquired. This corresponds to a share of 10.00% of the share capital and a total purchase price of €20.4 million excluding incidental acquisition costs. Results of operations, financial position and net assets The results of operations, financial position and net assets of the Aumann Group remain stable despite a challenging economic environment. After nine months of the 2025 financial year, consolidated revenue amounted to €157.7 million, down 32.4% from the previous year's figure of €233.1 million. Total performance after considering capitalised development work and other operating income, amounted to €161.7 million, 31.7% below the previous year. The cost of materials decreased disproportionately in relation to revenue by 42.1% to €82.3 million, while personnel costs declined by 12.6% to €52.3 million. EBITDA (earnings before interest, taxes, depreciation and amortization) amounted to €18.3 million (previous year: €25.2 million). After depreciation and amortisation of €4.7 million (previous year: €4.7 million), EBIT (earnings before interest and taxes) amounted to €13.5 million (previous year: €20.5 million). Considering a financial result of €1.4 million (previous year: €2.3 million), EBT (earnings before taxes) amounted to €14.9 million (previous year: €22.8 million). Earnings after taxes for the first nine month 0f 2025 amounted to €10.3 million (previous year: €15.6 million). This corresponds to earning per share of €0.76 per share (based on the average number of shares outstanding in the amount of 13,546,678 In relation to the stock option program 2020, personnel cost of €335 thousand (previous year: €516.0 thousand) were adjusted. The adjustment had a positive effect on the adjusted EBITDA, witch amounted to €18.6 million (previous year: €25.7 million). In addition, depreciation and amortisation of assets capitalised as part of the purchase price allocation of Aumann Limbach-Oberfrohna GmbH and Aumann Lauchheim GmbH were adjusted by €64 thousand (previous year: €64 thousand).This ad-jusment had a positive effect on ajusted EBIT, which thus amounted to €13.9 million (previous year: €21.1 million). Order intake after nine months of 2025 amounted to €112.4 million, while the order backlog as at 30 September 2025 totalled €135.8 million. Aumann Group's equity amounted to €188.6 million as at the 30 September 2025 (31 December 2024: €201.7 million). Based on the consolidated balance sheet total of €297.0 million, the equity ratio was at 57.2%. Cash and cash equivalents (including securities) of the Aumann Group decreased to €120.8 million as at 30 September 2025 (31 December 2024: €145.1 million). This decline was mainly due to the purchase of treasury shares in the amount of €20.4 million and the payment of a dividend of €2.8 million. After deducting financial liabilities of €5.2 million (31 December 2024: €6.9 million), the Aumann Group's reported net cash amounted to €115.7 million compared to €138.2 million as at 31 December 2024. Segments In the E-mobility segment, revenue amounted to €129.0 million in the first three quarters of 2025 (previous year: €191.1 million). The segment's EBITDA amounted to €17.1 million after €23.3 million in the previous year, while EBIT stood at €13.4 million (previous year: €19.5 million). Order intake reached €82.9 million compared to €136.1 million in the previous year. In the Next Automation segment, revenue amounted to €28.7 million in the first three quarters of 2025 (previous year: €42.0 million). The segment's EBITDA amounted to €3.5 million after €4.8 million in the previous year, while EBIT stood at €2.6 million (previous year: €3.9 million). Order intake increased to €29.4 million from €21.8 million in the previous year. Events after the end of the reporting period On 10 October 2025, a total of 6,061 shares were transferred to the respective beneficiaries under the 2020 stock option program. The transfer took place after the expiration of the vesting period. Treasury shares were used to settle the options. On 13 November 2025, the Executive Board, with the approval of the Supervisory Board resolved to cancel all currently held 1,428,183 treasury shares for the purpose of capital reduction. Following the cancellation of the treasury shares and the capital reduction taking effect, the share capital of Aumann AG amounts to €12,917 thousand (previously: €14,345 thousand) and is divided into 12,917,048 no-par value bearer shares with a notional share of the share capital of €1.00 per share. Outlook Against the backdrop of the weak investment climate, Aumann continues to expect revenue between €210 million to €230 million for the 2025 financial year, with an EBITDA margin of 8 to 10%. Beelen, 13 November 2025 The Executive Board of Aumann AG IFRS interim consolidated financial statements IFRS consolidated statement of profit or loss 1 Jan - 30 Sep 2025 1 Jan - 30 Sep 2024 unaudited €k €k Revenue 157,655 233,123 Increase (+) / decrease (-) in finished goods and work in progress 15 533 Operating performance 157,670 233,656 Capitalised development costs 1,785 1,852 Other operating income 2,199 1,068 Total performance 161,654 236,576 Cost of raw materials and supplies -70,419 -123,834 Cost of purchased services -11,922 -18,338 Cost of materials -82,340 -142,172 Wages and salaries -40,332 -46,309 Social security and pension costs -11,926 -13,477 Personnel costs -52,258 -59,786 Other operating expenses -8,799 -9,388 Earnings before interest, taxes, depreciation and amortisation (EBITDA) 18,257 25,230 Depreciation and amortisation -4,740 -4,721 Earnings before interest and taxes (EBIT) 13,517 20,509 Other interest and similar income 1,655 2,786 Interest and similar expenses -230 -507 Net finance costs 1,425 2,278 Earnings before taxes (EBT) 14,942 22,787 Income tax expense -4,516 -6,817 Other taxes -116 -407 Earnings after taxes 10,310 15,563 Earnings per share (in €) - undiluted 0.76 1.06 Earnings per share (in €) - diluted 0.76 1.06 IFRS consolidated statement of comprehensive income 1 Jan - 30 Sep 2025 1 Jan - 30 Sep 2024 unaudited €k €k Earnings after taxes 10,310 15,563 Items that may be reclassified subsequently to profit or loss Currency translation differences -261 2 Fair Value Reserve - Debt instruments -55 17 Other comprehensive income after taxes -316 19 Comprehensive income for the reporting period 9,995 15,582 Statement of financial position 30 Sep 2025 31 Dec 2024 Assets (IFRS) unaudited €k audited €k Non-current assets Internally generated intangible assets 11,349 11,969 Concessions, industrial property rights and similar rights 952 1,602 Goodwill 38,484 38,484 Intangible assets 50,785 52,055 Land and buildings including buildings on third-party land 20,021 20,842 Technical equipment and machinery 2,606 2,564 Other equipment, operating and office equipment 3,847 4,308 Advance payments and assets under development 1,304 698 Property, plant and equipment 27,779 28,412 Deferred tax assets 1,753 1,661 80,317 82,128 Current assets Raw materials and supplies 2,896 3,155 Work in progress 2,073 2,098 Finished goods and commodities 0 175 Advance payments 6,280 3,470 Inventories 11,248 8,898 Trade receivables 13,319 17,541 Contract assets 66,105 64,841 Other current assets 5,175 6,934 Trade receivables and other current assets 84,599 89,316 Securities 12,183 5,854 Cash in hand 11 4 Bank balances 108,650 139,243 Cash in hand, bank balances 108,661 139,246 216,691 243,314 Total assets 297,008 325,442 Statement of financial position 30 Sep 2025 31 Dec 2024 Equity and liabilities (IFRS) unaudited €k audited €k Equity Issued capital 12,911 6,498 169,196 14,345 Capital reserves 5,420 Retained earnings 181,950 188,604 201,715 Non-current liabilities Pension provisions 14,409 14,424 Liabilities to banks 1,765 2,801 Liabilities from leasing 1,062 1,470 Other provisions 1,928 1,861 Deferred tax liabilities 18,709 15,975 Other liabilities 708 744 38,581 37,276 Current liabilities Other provisions 25,078 20,171 Trade payables 14,298 26,247 Contract liabilities 12,982 21,691 Provisions with the nature of a liability 10,793 10,498 Liabilities to banks 1,451 1,656 Liabilities from leasing 890 991 Tax provisions 1,599 1,603 Other liabilities 2,731 3,594 69,822 86,451 Total equity and liabilities 297,008 325,442 Consolidated statement of cash flows unaudited 1 Jan - 30 Sep 1 Jan - 30 Sep 2025 2024 €k €k 1. Cash flow from operating activities Earnings before interest and taxes (EBIT) 13,517 20,509 Depreciation and amortisation 4,740 4,721 Increase (+) / decrease (-) in provisions 4,959 17,460 Losses (+) / gains (-) from disposal of PPE -5 -4 Other non-cash expenses / income -104 102 Adjustments for non-cash transactions 9,589 22,280 Increase (-) / decrease (+) in inventories, trade receivables and other assets 739 -390 Decrease (-) / increase (+) in trade payables and other liabilities -21,262 -37,513 Change in working capital -20,524 -37,902 Income taxes paid -256 -2,893 Other tax payments -116 0 Interest received 1,729 2,943 Cash flow from operating activities 3,939 4,936 2. Cash flow from investing activities Investments (-) / divestments (+) of intangible assets -797 -1,826 Investments (-) / divestments (+) of property, plant and equipment -1,730 -1,926 Investments in long-term financial assets and securities -10,260 0 Proceeds from long-term financial assets and securities 3,999 5,000 Cash flow from investing activities -8,788 1,249 3. Cash flow from financing activities Profit distribution to shareholders -2,840 -2,869 Purchase of treasury shares -20,438 -5,972 Repayments of financial loans -1,242 -1,242 Repayments of lease liabilities -807 -1,012 Interest payments -230 -507 Cash flow from financing activities -25,558 -11,601 Cash and cash equivalents at end of period Change in cash and cash equivalents (Subtotal 1-3) Effects of changes in foreign exchange rates (no cash effect) Cash and cash equivalents at start of reporting period -30,406 -179 139,246 -5,417 -1 133,045 Cash and cash equivalents at end of period 108,661 127,627 Segment reporting Next Automation E-mobility Reconciliation Group 1 Jan - 30 Sep 2025 €k €k €k €k unaudited Revenue EBITDA 28,653 3,536 129,002 17,113 0 -2,392 157,655 18,257 Depreciation and amortisation -926 -3,735 -79 -4,740 EBIT 2,610 13,378 -2,471 13,517 Net finance cost -51 47 1,429 1,425 EBT 2,559 13,425 -1,042 14,942 EBITDA margin 12.3% 13.3% 11.6% EBIT margin 9.1% 10.4% 8.6% Trade receivables and Receivables from construction contracts 16,323 63,102 0 79,424 Contract liabilities 658 12,324 0 12,982 Segment reporting Next Automation E-mobility Reconciliation Group 1 Jan - 30 Sep 2024 €k €k €k €k unaudited Revenue 42,000 191,123 0 233,123 EBITDA 4,795 23,302 -2,867 25,230 Depreciation and amortisation -872 -3,790 -59 -4,721 EBIT 3,923 19,512 -2,926 20,509 Net finance cost -132 -128 2,538 2,278 EBT 3,791 19,384 -388 22,787 EBITDA margin 11.4% 12.2% 10.8% EBIT margin 9.3% 10.2% 8.8% Trade receivables and Receivables from construction contracts 21,533 74,844 0 96,377 Contract liabilities 8,102 33,358 0 41,460 Financial calendar Interim Statement Q3 2025 13 November 2025 End of the 2025 financial year 31 December 2025 Contact Aumann AG Dieselstraße 6 48361 Beelen Germany Tel. +49 2586 888 7800 https://www.aumann.com [email protected] Legal Notice Aumann AG Dieselstraße 6 48361 Beelen Germany

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