Blackline Safety : Q2 (blackline safety corp managements discussion analysis 2026 q2)

About this update from Blackline Safety Corp.

‌blacklinesafety MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE THREE AND SIX-MONTH PERIODS ENDED APRIL 30, 2026 ‌Notice This Management's Discussion and Analysis ("MD&A") should be read together with Blackline Safety Corp.'s ("Blackline Safety", "Blackline", the "Corporation", the "Company", "we", or "our") unaudited condensed consolidated interim financial statements and accompanying notes, prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board ("IFRS Accounting Standards"), as set out in IAS 34 Interim Financial Statements, for the three and six-month periods ended April 30, 2026. Additional information relating to the Company, including its audited consolidated financial statements for the year ended October 31, 2025, and its most recently completed Annual Information Form, is available on our website at www.blacklinesafety.com/investors/ and can be obtained from documents filed on the System for Electronic Document Analysis and Retrieval ("SEDAR+") at www.sedarplus.ca under Blackline Safety Corp. This MD&A is presented as of June 9, 2026, and approved by the Board of Directors as of that date. All financial information contained herein is expressed in Canadian dollars, the Company's presentation currency, unless otherwise indicated. All figures in the MD&A are reported in thousands, except for per share, stock options, common shares, and percentages. This MD&A presents certain non-GAAP and supplementary financial measures, as well as non-GAAP ratios, to assist readers in understanding the Company's performance. These measures do not have standardized meanings prescribed by IFRS Accounting Standards and therefore may not be comparable to similar measures presented by other issuers. Non-GAAP financial measures, ratios and supplementary financial measures include EBITDA (earnings before interest expense, interest income, income taxes, depreciation and amortization), Adjusted EBITDA (earnings before interest expense, interest income, income taxes, depreciation and amortization, stock-based compensation expense, foreign exchange loss (gain), and non-recurring impact transactions, if any), EBITDA per common share, Adjusted EBITDA per common share, gross margin percentage and other supplementary financial measures. See "Non-GAAP and Supplementary Financial Measures" at ...

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