Q2 2026 Interim Report

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GROUP INTERIM REPORT FIRST HALF OF 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

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3 JOST AT A GLANCE

1. GROUP INTERIM MANAGEMENT REPORT

2. Executive Board's Overall Assessment of Business Development

3. Overall Macroeconomic Conditions

7 Industry-Specific Framework Conditions

8 Key Business Events

8 Business Performance H1 2026/Q2 2026

18 Opportunities and Risks

18 Outlook

1. CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

2. Consolidated Income Statement - by Function of Expense Method

3. Consolidated Statement of Total Comprehensive Income

4. Consolidated Balance Sheet

5. Consolidated Statement of Changes in Equity

1. Consolidated Cash Flow Statement

2. Notes to the Condensed Group Financial Statements

1. RESPONSIBILITY STATEMENT

2. FURTHER INFORMATION

3. Financial Calendar

42 Imprint

2 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Selected Key Figures Regional Sales by Destination

in € million H1 2026 H1 2025 14) Change Ǫ2 2026 Ǫ2 2025 14) Change

H1 2026, in %

APAC 27%

EMEA 46%

AMERICAS 27%

Sales by Business Line

H1 2026, in %

1) Adjusted for PPA effects and special effects as per Note 12

2) Net debt = Interest-bearing capital (excluding refinancing costs) - cash and cash equivalents

3) Leverage = net debt/ LTM adjusted EBITDA (incl. acquisitions)

4) Gross presentation (Capex; without taking into account divestments or company acquisitions)

5) LTM Adjusted EBIT (incl. acquisitions)/Interest-bearing capital employed; Interest-bearing capital: equity + financial liabilities (excluding refinancing costs) - cash and cash equivalents + pension provisions

6) Net working capital/ LTM sales (incl. acquisitions)

7) Cash flow from operating activities - capex

8) Free cash flow/ adjusted earnings after tax as per Note 12

9) Earnings after tax adjusted for exceptionals as per Note 12

10) Adjusted earnings after tax/ weighted average number of outstanding shares (H1 2026: 15,929,006; H1 2025: 14,900,000 | Ǫ2 2026: 16,390,000; Ǫ2 2025: 14,900,000)

11) For comparison purposes, LTM key figures take into account the values of the acquired companies before the acquisition date.

12) Net debt incl. IFRS 16 liabilities = Interest-bearing capital (excluding refinancing costs) + IFRS 16 lease liabilities - cash and cash equivalents

Hydraulics 30%

Agriculture 20%

Sales Performance

39

857

764

69

-15

H1 2026, in € million

Transport 50%

13) Leverage incl. IFRS 16 liabilities = net debt incl. IFRS 16 liabilities/ LTM adjusted EBITDA (including acquisitions)

14) The prior-year figures are key performance indicators for continuing operations. Furthermore, prior-year figures have been amended (explanations in note 9, 16 and 20 to the consolidated financial statements as of December 31, 2025).

Sales

revenues H1 2025

Organic Acquisition

effects

FX

effects

Sales

revenues H1 2026

3 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

JOST is a leading global manufacturer and supplier of safety-related systems for the commercial vehicle industry. Under the JOST brand, its extensive product portfolio is divided into systems for on-highway (transportation industry) and off-highway applications (agriculture and construction industry).

JOST's leading international market position is underpinned by its strong brands JOST, Hyva, ROCKINGER, TRIDEC, and Ǫuicke, as well as by longterm customer relationships served through its global sales network and its efficient, low-capital-intensive business model. The Company is the world's leading manufacturer of fifth wheels, landing gears, agricultural front loaders, and front tipping cylinders. Since acquiring Hyva in 2025, JOST employs approximately 6,500 people worldwide and has sales and production facilities in over 35 countries on six continents. The Company is listed on the Frankfurt Stock Exchange.

4 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

‌GROUP INTERIM MANAGEMENT REPORT

FOR THE SIX MONTHS UNTIL JUNE 30, 2026

6 Executive Board's Overall Assessment of Business Development

7 Overall Macroeconomic Conditions

7 Industry-Specific Framework Conditions

8 Key Business Events

8 Business Performance H1 2026/Ǫ2 2026

18 Opportunities and Risks

18 Outlook

5 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

JOST achieved strong and broad-based growth in the first half of 2026, with all segments and business lines contributing. We also saw significant organic growth, which underscores JOST's strong global market position and the success of our AMBITION 2030 strategy.

Sales revenue increased by 12.1% to €857.3 million in the first half of 2026 (H1 2025: €764.4 million). This increase includes acquisition effects of €39.1 million from the extended full consolidation of Hyva, as the Hyva Group was only included in the prior year's results effective February 1, 2025. In addition, negative currency effects reduced growth in the first half of 2026 by 1.9 percentage points. Adjusted for these acquisition and currency effects, JOST achieved organic sales growth of 8.9% in the first half of 2026 compared to the previous year. The quality of this growth is particularly noteworthy, as we achieved organic growth in all three regions and all business lines. Market share gains through the acquisition of new customers and increasingly realized cross-selling synergies from the integration of Hyva were key drivers of this development, particularly in the off-highway sectors of agriculture and hydraulics.

Sales in the transport business line increased by 4.1% to €428.9 million in the first half of 2026 (H1 2025: €412.0 million), driven by the recovery of the transport market in EMEA and strong export business in China. In the agriculture business line, we significantly increased sales by 23.4% to €172.4 million (H1 2025: €139.7 million), primarily due to the ramp-up of organic projects in AMERICAS and APAC, as well as continued robust growth in EMEA. The hydraulics business line increased sales in the first half of 2026 by 20.3% to €256.0 million (H1 2025: €212.7 million), driven by rising demand for products for the mining and construction industries, realized cross-selling synergies, and the aforementioned extended full consolidation of Hyva.

In EMEA, we increased sales in the first half of 2026 by 8.8% to €409.1 million (H1 2025: €376.1 million). Adjusted for acquisition and currency effects, sales grew organically by 5.6%, driven by increased demand in the agriculture and transport business lines. In AMERICAS, sales increased by 11.5% to €224.9 million (H1 2025: €201.7 million), and we also achieved organic growth of 9.9% in this region, despite the continued challenging market environment in the USA during the first half of the year. JOST was able to acquire new customers in North America with its local-for-local approach and, in particular, successfully expand its new business in South America. In APAC, we increased sales in the first half of 2026 by 19.6% to €223.3 million (H1 2025: €186.7 million). Adjusted for acquisition and currency effects, APAC sales grew organically by 14.6%, driven by growing export business in China and significantly increased demand in India across all business lines.

Adjusted earnings before interest and taxes (EBIT) improved disproportionately to sales in the first half of 2026, rising by 20.8% to €87.9 million (H1 2025: €72.8 million). The adjusted EBIT margin increased by 0.8 percentage points to 10.3% (H1 2025: 9.5%). This improvement in profitability is primarily attributable to organic growth, the continued realization of synergies from the Hyva acquisition, ongoing Group-wide operational improvements, and a favorable product mix with a higher proportion of off-highway products.

Due to the higher business volume, trade receivables increased noticeably. Combined with the targeted increase in safety stocks as a result of the military conflict in Iran, this led to a strain on working capital. Nevertheless, we were able to generate free cash flow of €15.7 million in the first half of 2026 (H1 2025: €39.4 million). The ratio of working capital to sales for the last twelve months improved slightly to 17.4% (H1 2025: 17.5%) due to the increased sales volume.

Net debt (excluding IFRS 16 liabilities) decreased by €61.3 million to €380.2 million as of June 30, 2026, compared to year-end (December 31, 2025: €441.6 million). This is primarily attributable to the capital increase against cash contributions carried out in the first quarter of 2026. The reduction in net debt, combined with the higher adjusted EBITDA, led to a significant improvement in the leverage ratio, although both the dividend distribution and the previously described increase in working capital due to the higher business volume had a negative impact in the second quarter of 2026. As a result, the leverage ratio improved to 1.81x, within the target range of 1.0x to 2.0x (December 31, 2025: 2.27x). This gives us the necessary financial flexibility to further advance our M&A strategy.

Earnings after tax improved by 62.7% to €32.4 million in the first half of 2026 (H1 2025: €19.9 million). Of this, €31.8 million is attributable to shareholders of JOST Werke SE (H1 2025: €19.7 million) and €0.5 million to non-controlling interests (H1 2025: €0.2 million).

Adjusted earnings after tax increased by 17.9% to €52.9 million in the first half of 2026 (H1 2025:

€44.9 million). The adjustments primarily consist of non-operating and non-cash exceptionals from depreciation and amortization of purchase price allocations (PPA amortization and depreciation) and one-off effects from the integration of Hyva.

Even taking into account the higher number of outstanding shares compared to the previous year, JOST was able to increase its adjusted earnings per share in the first half of 2026 by 9.6% to

€3.29 (H1 2025: €3.00).

6 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

The global economy is expected to continue growing in 2026, but risks remain high: The military conflict that erupted in Iran in February 2026 continues to pose a significant headwind to global economic growth in 2026. Rising commodity prices and the associated increase in inflation further increase the risks to the continuation of the economic recovery. The International Monetary Fund (IMF) anticipates that global inflation will rise from 4.1% in 2025 to 4.7% in 2026. This is largely attributable to higher energy and food prices resulting from the military conflict in Iran. Conversely, positive growth impulses from the technology sector are having a positive impact: the accelerated momentum of the global technology cycle, driven by investments in artificial intelligence, is mitigating the negative effects on global economic growth. In their July 2026 update, IMF experts slightly reduced their forecast for global growth in 2026 to 3.0% compared to their April 2026 estimate (2025: 3.5%).

Global trade volume growth is expected to slow to 3.5% in 2026 (2025: 5.0%). The IMF now forecasts GDP growth of 0.9% for the Eurozone in 2026 (2025: 1.4%). The US economy is expected to grow by 2.3% year-on-year (2025: 2.1%). According to the IMF, economic growth in emerging and developing Asian economies is projected to increase by 5.0% in 2026 (2025: 5.6%). India, in particular, is expected to contribute to the economic recovery with projected growth of 6.4% (2025: 7.7%). China's economic output should increase by 4.6% in 2026, representing a slight slowdown compared to the prior year (2025: 5.0%). The economy of Latin America and the Caribbean is projected to expand by 2.4% in 2026 compared to the previous year, according to estimates by the IMF (2025: 2.4%).

Demand for heavy-duty trucks in 2026 expected to grow stronger than previously anticipated: While the market research institute GlobalData still assumed a global production growth of heavy-duty trucks of around 1.2% compared to the previous year in April 2026, the current study from July 2026 now expects global growth of 5.3%.

The main driver of this improvement is the APAC region, for which the forecast has reversed from an expected decline of 1.3% in April to growth of 6.1%, led by China. Fueled by growing exports, heavy-duty truck production in China is now expected to increase by 4.2% in 2026; GlobalData had previously predicted a decline of 6.0%. For the EMEA region, the latest figures indicate a production increase of 2.1% year-on-year, although this is somewhat slower than the 4.9% forecast from April 2026. In North America, ACT expects heavy-duty truck production to increase by 9.1% year-on-year in 2026, according to a study from July. For South America, GlobalData anticipates a decline in heavy-duty truck production of 1.7% in 2026 compared to 2025.

The global trailer market is expected to grow slightly in 2026: According to a 2026 study by the market experts at Clear Consulting, the worldwide trailer market is projected to grow by up to 5% compared to 2025. For Europe, Clear Consulting anticipates a steady recovery in trailer production throughout the year, increasing by up to 5% year-on-year, according to a study from July 2026. In North America, the trailer market is expected to grow by 0.9% compared to 2025, according to a July 2026 study by ACT, a slightly better result than predicted in April 2026, when the institute forecast a slight year-on-year decline. For Latin America, Clear Consulting expects the trailer market to stagnate or decline slightly in 2026 compared to the previous year. In the APAC region, experts predict an increase in the trailer market of around 5%, primarily due to the recovery of the Indian market.

The agricultural tractor market is expected to be mixed in 2026: Currently, agricultural OEMs anticipate slight growth in the tractor market in 2026. The dairy and livestock sectors are expected to continue generating good income in 2026, supported by attractive milk and meat prices. Against this backdrop, OEMs in the EMEA region anticipate an increase in tractor demand of up to 5% compared to 2025. Despite rising energy prices, investment activity in the region remains robust. In North America, demand for medium and lower-powered agricultural tractors has also stabilized and is expected to increase by up to 5% in 2026. This is driven by the recovery of the turf market and healthy margins in the dairy and livestock sectors. In contrast, OEMs expect a slight decline in tractor demand in South America in 2026. This is primarily due to the weakness of the Brazilian market resulting from high interest rates, increased input costs, and a stronger Brazilian real. In the APAC region, OEMs currently expect the tractor market to increase by more than 5% compared to 2025, supported mainly by the recovery of the Indian market.

Investments in infrastructure and the construction industry are expected to rise in 2026: A strong increase in infrastructure investment is currently anticipated worldwide. Large infrastructure programs have been announced, particularly in Germany and Europe, to address past investment backlogs. These programs could have a positive impact on demand, although the first effects are not expected until the second half of 2026. Excluding the impact of these infrastructure programs, OEMs expect demand for construction equipment in EMEA to increase by up to 5% in 2026. In North America, the outlook for the construction equipment market remains subdued in 2026 due to existing tariffs. Nevertheless, OEMs anticipate a slight increase in demand in 2026. In South America, a slight decline of up to 5% is expected. In APAC, experts predict growth of more than 10% in 2026, driven by the recovery in India, increasing construction and mining activity in China, and the growing export business in that country.

7 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Share capital increased by 10%: On February 24, 2026, the Executive Board of JOST Werke SE, with the approval of the Supervisory Board, resolved to carry out a capital increase against cash contributions, partially utilizing the Authorized Capital 2023 (Section 5 of the articles of association). This increased the Company's share capital by 10% through the issuance of 1,490,000 new bearer shares. The shareholders' preemptive rights were excluded in accordance with Sections 203 (1) and (2), 186 (3) sentence 4 of the German Stock Corporation Act (AktG) in conjunction with Section 5 of the Company's articles of association.

The new shares are entitled to dividends from January 1, 2025. They were placed with institutional investors via an accelerated bookbuilding process at a price of €62.13 per share. The gross proceeds of the placement amounted to approximately €92.6 million.

The Company's share capital thus increased to a total of €16,390,000.00 with effect from February 25, 2026, and is divided into 16,390,000 bearer shares. The notional share of the share capital is €1.00 per share.

Exercise of the put option for the recycling business in South America: As part of the acquisition of Hyva, JOST acquired a put option against the former owners of Usimeca Indústria Mecânica S.A., the Hyva Group's recycling business in South America. This option granted the former owners the right to sell their remaining 25% minority stake in Usimeca to JOST. The option was exercisable from May 3, 2026, and was exercised on May 4, 2026. JOST is thus obligated to acquire the remaining 25% stake in Usimeca. The obligation was revalued as of June 30, 2026. Compared to the valuation determined as of December 31, 2025, this resulted in a reduction of €0.3 million, which had a corresponding positive impact on the financial result in the second quarter of 2026.

Sales Revenue by Origin H1

in € thousands H1 2026 1) H1 2025 % yoy

1) The H1 2026 sales revenue includes €39.1 million from the Hyva acquisition, which is attributable to the additional month of January 2026 (initial consolidation from February 2025): of which €10.1 million in EMEA, €9.2 million in AMERICAS, €19.8 million in APAC.

Sales Revenue by Origin Ǫ2

in € thousands Ǫ2 2026 Ǫ2 2025 1) % yoy

1) The comparative figures for Ǫ2 2025 are reduced by sales of the discontinued Cranes business of €14.6 million, which are economically attributable to Ǫ1 2025 (February/March 2025): of which €11.0 million in EMEA, €1.9 million in AMERICAS and €1.7 million in APAC.

JOST continued its strong sales growth in the first half of 2026. Sales revenue increased by 12.1% to €857.3 million (H1 2025: €764.4 million), with all three business lines contributing to this increase. This figure includes acquisition effects of €39.1 million generated by Hyva in January 2026, as the Hyva Group was only consolidated with effect from February 1, 2025, in the same period of the previous year. We are particularly proud of the high quality of the growth achieved, as we increased our sales organically by 8.9% when adjusted for acquisition and currency effects. This positive development underscores JOST's strong market position and the success of our AMBITION 2030 strategy. Market share gains through the acquisition of new customers and increasingly realized cross-selling synergies from the integration of Hyva

8 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

contributed significantly to this development, particularly in the off-highway sectors of agriculture and hydraulics. The transport business line accounted for 50.0% of sales revenue (H1 2025: 53.9%), while agriculture increased to 20.1% (H1 2025: 18.3%) and hydraulics to 29.9% (H1 2025: 27.8%). This dynamic growth continued into the second quarter of 2026. Sales revenue rose by 12.7% to €440.2 million (Q2 2025: €390.7 million), again driven by all three business lines. Organically, JOST achieved growth of 8.9% in the second quarter of 2026 compared to the previous year.

Further details on sales and business development by region can be found in the chapter

Segments.

Results of Operations H1

In the transport business line, sales increased by 4.1% to €428.9 million in the first half of 2026 (H1 2025: €412.0 million). This increase was primarily driven by the recovery of the transport market in EMEA and strong growth in APAC, particularly fueled by export business in China. This allowed us to offset the weakness of the transport market in AMERICAS, which suffered from a slow start to the year. Adjusted for currency effects, sales in the transport business line increased by 6.1% in the first half of 2026. In the second quarter of 2026, sales rose by 5.6% to

€218.7 million (Q2 2025: €207.1 million). In addition to the continued strong business performance of JOST in EMEA and APAC, we also observed a sequential improvement in demand in the transport sector in AMERICAS, although demand remained slightly below the previous year's level. Adjusted for currency effects, sales in the transport business line increased by 5.8% in the second quarter of 2026 compared to the previous year.

In the agriculture business line, we significantly increased sales in the first half of 2026 by 23.4% to €172.4 million (H1 2025: €139.7 million). The AMERICAS region represents the main growth driver, supported by the ramp-up of organic projects in South America and the beginning of the demand recovery in North America. EMEA and APAC also contributed to the strong growth. Adjusted for currency effects, sales increased by 22.4% in the first six months. In the second quarter of 2026, sales, influenced in particular by the increase in demand in AMERICAS, rose further by 20.2% to €89.8 million (Q2 2025: €74.7 million). Adjusted for currency effects, sales in the second quarter of 2026 increased by 18.0% compared to the previous year.

Sales in the hydraulics business line increased by 20.3% to €256.0 million in the first half of 2026 (H1 2025: €212.7 million). These revenues include the aforementioned acquisition effect of

€39.1 million. Adjusted for the acquisition and currency effects, sales of hydraulic components still increased organically by 5.5% in the first half of 2026 compared to the previous year. In the second quarter of 2026, JOST increased sales in the hydraulics business line by 20.9% to €131.7 million (Q2 2025: €108.9 million). JOST benefited from rising demand for products for the mining industry and for infrastructure investments. In AMERICAS, we also benefited from cross-selling synergies and from catch-up sales from some projects in Latin America that shifted from the first to the second quarter of 2026 due to production delays at our customers. Additionally, the prior-year base in the hydraulics business line was slightly impacted in the second quarter by the classification of the Cranes business as a discontinued operation. Adjusted for this base effect

in € thousands H1 2026 H1 2025

Results of Operations Ǫ2

in € thousands Ǫ2 2026 Ǫ2 2025

% compared to previous year

% compared to previous year

and currency effects, sales of hydraulic components increased organically by 8.5% in the second quarter of 2026 compared to the previous year.

In the first half of 2026, the cost of sales increased by 10.7%, slower than the sales growth of 12.1%. Accordingly, JOST's gross margin rose by 1.0 percentage point to 28.6% compared to the same period of the previous year (H1 2025: 27.6%). This improvement is primarily attributable to a more favorable regional mix. Sales in APAC grew by 19.6% significantly faster than Group

9 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

sales , thereby increasing the region's share of sales revenue. Since JOST achieves higher margins in APAC than in other regions, this regional shift had a positive impact on the gross margin.

The balance of operating expenses and income increased by 6.1% year-on-year to €-182.0 million, primarily due to the consolidation of an additional month (January) of Hyva (H1 2025:

€-171.6 million). The Group's selling expenses rose by €7.6 million to €104.5 million due to higher sales volume and increased freight costs (H1 2025: €96.9 million). Research and development expenses also increased by €1.8 million to €17.0 million compared to the previous year (H1 2025: €15.3 million). Administrative expenses rose slightly by €3.0 million to €61.2 million in the first half of 2026 (H1 2025: €58.2 million).

Earnings before interest and taxes (EBIT) increased by 59.1% to €63.0 million in the first half of 2026 (H1 2025: €39.6 million). In addition to increased sales and the ramp-up of synergy effects, the significant improvement in operating profit resulted from the fact that the previous year was negatively impacted by exceptionals from the Hyva consolidation, in particular higher depreciation and amortization from the purchase price allocation (PPA).

Adjusted EBITDA increased by 20.0% to €113.3 million in the first half of 2026 (H1 2025: €94.4 million). The adjusted EBITDA margin improved by 0.9 percentage points to 13.2% (H1 2025: 12.3%). In the second quarter of 2026, adjusted EBITDA grew by 15.8% to €56.6 million (Q2 2025: €48.9 million). The adjusted EBITDA margin improved by 0.4 percentage points to 12.9% (Q2 2025: 12.5%).

Adjusted EBIT increased disproportionately to sales in the first half of 2026 by 20.8% to €87.9 million (H1 2025: €72.8 million), and the adjusted EBIT margin improved by 0.8 percentage points to 10.3% (H1 2025: 9.5%). In the second quarter of 2026, adjusted EBIT rose by 18.5% to

€43.9 million (Q2 2025: €37.0 million), and the adjusted EBIT margin improved by 0.5 percentage points to 10.0% (Q2 2025: 9.5%).

The increase in the adjusted EBIT margin compared to the previous year is attributable, among other things, to organic growth and the further ramp-up of Hyva synergies. The aforementioned change in the regional mix also led to an improvement in the Group's profitability.

In the first half of 2026, expenses totaling €25.0 million were adjusted for exceptionals (H1 2025:

€33.2 million). This adjustment primarily involved non-operating and non-cash exceptionals from depreciation and amortization of purchase price allocations (PPA amortization and depreciation) amounting to €17.9 million in the first half of 2026 (H1 2025: €26.8 million). The year-on-year reduction is attributable to the fact that PPA amortization and depreciation on inventory step-ups will no longer occur in fiscal year 2026. Other effects increased by €0.7 million to €7.1 million in the first six months of 2026 (H1 2025: €6.4 million). The main drivers for this increase were provisions for portfolio optimization projects in APAC, which were booked in the first quarter of 2026. In addition, one-off expenses for personnel measures and for the optimization of business processes within the framework of the Hyva integration were adjusted under other effects in the second quarter of 2026.

10 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

The net finance result deteriorated slightly in the first half of 2026 by €1.5 million to €-14.0 million (H1 2025: €-12.5 million). This development is primarily attributable to currency losses. In the second quarter of 2026, the net finance result decreased by €0.3 million to €-8.2 million (Q2 2025: €-7.9 million), also mainly influenced by currency effects. The financial result also included a positive financial gain of €0.3 million in the second quarter of 2026 from the measurement of the put option for the acquisition of the remaining 25% minority stake in the Hyva Group's recycling business in South America, which is adjusted accordingly in the adjusted earnings after tax. Key Business Events

Earnings before tax rose by 80.7% to €49.0 million in the first half of 2026 (H1 2025: €27.1 million). This strong increase is attributable to the positive operational performance and the reduction of exceptionals from the Hyva consolidation, particularly higher depreciation and amortization from the purchase price allocation (PPA), compared to the previous year. In the second quarter of 2026, earnings before tax more than doubled to €24.6 million (Q2 2025: €10.1 million).

Income tax expenses increased to €16.7 million in the first half of 2026 (H1 2025: €7.2 million). In the second quarter of 2026, income tax expenses rose to €8.7 million (Q2 2025: €3.3 million). The year-on-year increase is partly due to deferred tax effects.

Earnings after tax improved by 62.7% to €32.4 million in the first half of 2026 (H1 2025: €19.9 million). Of this, €31.8 million was attributable to shareholders of JOST Werke SE (H1 2025:

€19.7 million) and €0.5 million to non-controlling interests (H1 2025: €0.2 million). In the second quarter of 2026, earnings after tax increased significantly by 132.2% to €15.9 million (Q2 2025:

€6.8 million). Of this, €15.6 million was attributable to shareholders of JOST Werke SE (Q2 2025:

€6.7 million) and €0.2 million to non-controlling interests (Q2 2025: €0.1 million).

In February 2026, JOST carried out a capital increase, which raised the number of outstanding shares to 16,390,000 shares Key Business Events. Since these new shares were outstanding for the whole of the second quarter of 2026 but only from February 25, 2026, in the first half of 2026, the weighted average number of shares in the second quarter of 2026 was correspondingly higher at 16.4 million shares than in the first half of 2026 at 15.9 million shares (Q2 2025 and H1 2025: 14.9 million shares each).

Despite the higher number of shares outstanding in the current fiscal year, JOST was able to significantly increase earnings per share due to its strong operational performance. In the first half of 2026, earnings per share rose by 51.2% to €2.00 (H1 2025: €1.32). In the second quarter of 2026, they even doubled to €0.95 (Q2 2025: €0.45).

Adjusted for the aforementioned exceptionals, earnings after tax in the first half of 2026 increased by 17.9% to €52.9 million (H1 2025: €44.9 million), and adjusted earnings per share, also taking into account the increased number of shares, rose by 9.6% to €3.29 (H1 2025: €3.00). In the second quarter of 2026, adjusted earnings after tax improved by 19.1% to €24.6 million (Q2 2025: €20.7 million), and adjusted earnings per share increased by 7.1% to €1.48 (Q2 2025:

€1.38).

11 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Segment Reporting H1 2026

in € thousands EMEA AMERICAS APAC Reconciliation

Consolidated

financial statements

Segment Reporting H1 2025

in € thousands EMEA AMERICAS APAC Reconciliation

Consolidated

financial statements

1) Sales by destination during the reporting period:

• EMEA: €399,272 thousand

• AMERICAS: €228,045 thousand

• APAC: €229,960 thousand

2) Sales revenue in the segments are shown by origin.

3) The share of profit or loss of equity method investments is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €1,898 thousand.

1) Sales by destination during the reporting period:

• EMEA: €366,395 thousand

• AMERICAS: €205,166 thousand

• APAC: €192,885 thousand

2) Sales revenue in the segments are shown by origin.

3) The share of profit or loss of equity method investments is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €2,088 thousand.

12 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Segment Reporting Ǫ2 2026

in € thousands EMEA AMERICAS APAC Reconciliation

Consolidated

financial statements

Segment Reporting Ǫ2 2025

in € thousands EMEA AMERICAS APAC Reconciliation

Consolidated

financial statements

1) Sales by destination during the reporting period:

• EMEA: €201,320 thousand

• AMERICAS: €122,705 thousand

• APAC: €116,208 thousand

2) Sales revenue in the segments are shown by origin.

3) The share of profit or loss of equity method investments is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €1,088 thousand.

1) Sales by destination during the reporting period:

• EMEA: €177,791 thousand

• AMERICAS: €108,761 thousand

• APAC: €104,192 thousand

2) Sales revenue in the segments are shown by origin.

3) The share of profit or loss of equity method investments is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €1,114 thousand.

13 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

EMEA

In EMEA, we increased sales by 8.8% to €409.1 million in the first half of 2026 (H1 2025: €376.1 million). This revenue increase is partly attributable to the expansion of the scope of consolidation, as Hyva was only included from February 1, 2025, in the previous year, whereas the entire first half of 2026 was consolidated. This acquisition effect amounted to €10.1 million in EMEA. Adjusted for acquisition and currency effects, sales in EMEA increased by 5.6% in the first half of 2026 compared to the previous year. Organic growth was driven in particular by increased demand for JOST products in the transport and agriculture business lines.

Adjusted EBITDA in EMEA increased by 14.3% to €39.4 million in the first half of 2026 (H1 2025:

€34.4 million). The adjusted EBITDA margin improved by 0.4 percentage points to 9.6% (H1 2025: 9.2%). Adjusted EBIT rose by 9.3% to €24.4 million (H1 2025: €22.3 million), and the adjusted EBIT margin improved by 0.1 percentage points to 6.0% (H1 2025: 5.9%). This improvement in profitability is primarily attributable to increased business volume, the ramp-up of synergies, and the higher proportion of off-highway products in the product mix.

In the second quarter of 2026, sales in EMEA increased by 9.5% to €205.9 million (Q2 2025:

€188.1 million). The prior-year comparison was affected by the classification of the Cranes business as a discontinued operation: The reclassification from continuing operations was carried out in a single step in the second quarter of 2025 for the entire five months from February to June 2025, of which two months are economically attributable to the first quarter of 2025. The reported sales growth on a quarter-on-quarter basis is therefore higher. Adjusted for currency effects and these base effects, sales in EMEA grew by 3.1%.

Adjusted EBITDA decreased to €16.3 million in the second quarter of 2026 (Q2 2025: €17.6 million). The adjusted EBITDA margin reached 7.9% (Q2 2025: 9.4%). Adjusted EBIT fell to €8.8 million (Q2 2025: €10.9 million), and the adjusted EBIT margin amounted to 4.3% (Q2 2025: 5.8%). The decline in profitability is primarily due to an adjustment in our business model starting in the second quarter of 2026: High-margin international sales, which were previously processed centrally via Hyva companies in EMEA, are now partially processed directly in the AMERICAS and APAC regions via the sales companies there. This effect is structural in nature and will permanently shape the margin structure of the EMEA region. In addition, an increase in input and logistics costs as well as inefficiencies in the supply chain as a result of the military conflict in Iran further burdened operational development in EMEA from the second quarter of 2026.

The margin comparison to the same quarter of the previous year is slightly distorted by the aforementioned reclassification of the low-margin Cranes business as a discontinued operation. However, this effect is irrelevant for the first half of the year, as the Cranes business was fully reported as discontinued operations in the first half of 2025, making the comparison basis consistent across both periods.

AMERICAS

In AMERICAS, sales increased by 11.5% to €224.9 million in the first half of 2026 (H1 2025:

€201.7 million). The acquisition effect from the full consolidation of Hyva amounted to €9.2 million in the first half of 2026. Adjusted for acquisition and currency effects, sales in AMERICAS increased by 9.9% in the first half of 2026. JOST was able to acquire further customers in North America with its local-for-local approach, thereby increasing its market penetration. The expansion of the agricultural components business in Latin America, cross-selling synergies from the Hyva integration, and catch-up sales in the hydraulics business line also had a positive impact. The latter was partially realized in the second quarter of 2026 due to customer timing effects.

Adjusted EBITDA increased by 20.9% to €32.3 million in the first half of 2026 (H1 2025: €26.7 million). The adjusted EBITDA margin improved to 14.4% (H1 2025: 13.2%). Adjusted EBIT rose by 23.8% to €27.2 million (H1 2025: €22.0 million), and the adjusted EBIT margin improved by

1.2 percentage points to 12.1% (H1 2025: 10.9%). This improvement in profitability is primarily attributable to the continued realization of synergies from the Hyva acquisition, a more favorable product mix, and increased business volume.

In AMERICAS, sales increased by 17.1% to €121.0 million in the second quarter of 2026 (Q2 2025: €103.3 million). The prior-year base figure is slightly impacted by the classification of the Cranes business as a discontinued operation. Adjusted for currency effects and this base effect, sales grew organically by 14.2%. Adjusted EBITDA rose sharply by 35.9% to €18.8 million in the second quarter of 2026 (Q2 2025: €13.8 million). The adjusted EBITDA margin improved by 2.1 percentage points to 15.5% (Q2 2025: 13.4%). Adjusted EBIT increased by 42.3% to €16.2 million (Q2 2025: €11.3 million), and the adjusted EBIT margin rose by 2.3 percentage points to 13.3% (Q2 2025: 11.0%). This significant improvement in profitability is primarily attributable to increased business volume and a better product mix with a higher proportion of off-highway products. The adjustment of our business model from the second quarter of 2026 also had a positive impact, as it allows high-margin sales previously processed through Hyva companies in EMEA to now be reported directly in AMERICAS.

APAC

In the first half of 2026, we increased sales in APAC by 19.6% to €223.3 million (H1 2025: €186.7 million). The acquisition effect from the full consolidation of Hyva amounted to €19.8 million. Adjusted for acquisition and currency effects, sales in APAC rose sharply by 14.6% in the first half of 2026. JOST continued to benefit from the growing export business in China, particularly in the transport business line. Demand also increased significantly in all business lines in India. Demand for hydraulic cylinders and components for the construction and mining industries developed particularly strongly, contributing to significant organic growth in the hydraulics business line in China and India. Even greater growth was only hampered by the temporary market weakness in Indonesia. There is currently a certain reluctance to buy there, which presents corresponding growth potential for JOST as soon as sentiment changes.

14 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

In APAC, adjusted EBITDA increased by 27.5% to €39.8 million in the first half of 2026 compared to the previous year (H1 2025: €31.2 million). The adjusted EBITDA margin improved by 1.1 percentage points to 17.8% (H1 2025: 16.7%), reflecting the continued acceleration of synergies from integration in the region. Adjusted EBIT grew by 30.4% to €34.4 million in the first half of 2026 (H1 2025: €26.4 million). The adjusted EBIT margin improved by 1.3 percentage points to 15.4% (H1 2025: 14.1%).

In APAC, we increased sales by 14.0% to €113.3 million in the second quarter of 2026 (Q2 2025:

€99.4 million). The prior-year base is also slightly impacted by the aforementioned classification of the Cranes business as a discontinued operation. Adjusted for currency effects and this base effect, sales in APAC grew by 14.8%. Adjusted EBITDA increased by 25.0% to €20.5 million in the second quarter of 2026 (Q2 2025: €16.4 million). The adjusted EBITDA margin improved by 1.6 percentage points to 18.1% (Q2 2025: 16.5%). Adjusted EBIT increased by 30.6% to €17.8 million (Q2 2025: €13.6 million), and the adjusted EBIT margin improved by 2.0 percentage points to 15.7% (Q2 2025: 13.7%). This was primarily due to the continued synergy ramp-up and high capacity utilization. Furthermore, the aforementioned adjustment to our business model, effective from the second quarter of 2026, also had a positive impact, as it allows high-margin sales, previously processed centrally through Hyva companies in EMEA, to now be realized directly in APAC.

Condensed Balance Sheet

Assets Equity and Liabilities

Property, plant and equipment increased slightly to €237.7 million (December 31, 2025: €235.0 million).

Current assets increased by €76.4 million to €784.1 million (December 31, 2025: €707.7 million). The main driver was the increase in trade receivables by €60.9 million to €262.6 million compared to the previous reporting date (December 31, 2025: €201.7 million). Inventories also rose by €39.3 million to €300.5 million (December 31, 2025: €261.2 million). The increase in trade receivables and inventories is primarily attributable to rising business volume and partly to seasonal effects. At the same time, the military conflict in Iran has led to increased precautionary measures in supply chains, which have forced us to adjust our safety stock levels. This situation partially influenced the increase in inventories.

Other current assets increased by €13.7 million to €50.8 million (December 31, 2025: €37.1 million). Conversely, other current financial assets decreased by €8.3 million to €9.7 million (December 31, 2025: €18.0 million).

Cash and cash equivalents decreased by €29.2 million to €152.0 million as of June 30, 2026 (December 31, 2025: €181.1 million).

In the first six months of the year, the Company's equity increased by €105.7 million to €433.9 million (December 31, 2025: €328.1 million). This increase was primarily due to the capital increase against cash contribution carried out in February 2026 Key business events: This resulted in a 10% increase in the Company's share capital through the issuance of 1,490,000 new bearer shares with a notional interest in the share capital of €1.00 each. The new shares were placed with institutional investors via an accelerated bookbuilding process at a price of €62.13 per share. This generated gross proceeds of €92.6 million. Of this amount, €1.5 million is

in € thousands

June 30,

2026 Dec 31, 2025 in € thousands

June 30,

2026 Dec 31, 2025

recorded in subscribed capital and €89.9 million (less transaction costs of €1.2 million after tax

effects; gross €1.7 million) in the capital reserves. Furthermore, the earnings after tax of €32.4 million achieved in the first half of 2026 increased equity. Non-cash and non-operating currency effects from the currency translation of foreign subsidiaries, amounting to €13.8 million, also had a positive impact. Conversely, the distribution of dividends totaling €24.6 million in the second quarter of 2026 reduced equity.

In the first six months of 2026, JOST's total assets increased by €63.7 million to €1,610.7 million (December 31, 2025: €1,547.0 million). This is mainly due to the increase in short-term assets.

Long-term assets decreased slightly by €12.7 million to €826.5 million as of June 30, 2026 (December 31, 2025: €839.3 million). The main reason for this was the decrease in other intangible assets by €13.4 million to €383.4 million due to scheduled depreciation and amortization (December 31, 2025: €396.7 million). Conversely, goodwill increased by €2.7 million to €158.6 million, primarily due to currency effects (December 31, 2025: €155.9 million).

The equity ratio improved to 26.9% as of June 30, 2026 (December 31, 2025: 21.2%) due to the increase in equity.

Long-term liabilities decreased by €19.9 million to €672.1 million as of June 30, 2026, compared to year-end (December 31, 2025: €691.9 million). It consists primarily of interest-bearing loans from credit institutions, pension obligations, deferred tax liabilities, and other long-term financial liabilities. With the exercise of the put option for the recycling business in South America by the minority shareholders in the second quarter of 2026, the associated purchase price liability was reclassified from other long-term to other short-term financial liabilities. This is the main reason for the reduction in other long-term financial liabilities by €16.3 million to €61.9 million (December 31, 2025: €78.2 million). Long-term interest-bearing loans and borrowings

15 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

remained stable at €502.7 million (December 31, 2025: €502.6 million). Other significant items, such as pension obligations (€44.7 million) and deferred tax liabilities (€54.1 million), also changed only slightly in the first six months of the year.

Short-term liabilities decreased by €22.2 million to €504.7 million as of June 30, 2026 (December 31, 2025: €526.9 million). The main driver was the reduction of short-term interest-bearing loans and borrowings by €90.5 million to €27.7 million (December 31, 2025: €118.2 million), as JOST used the net proceeds from the capital increase to repay the drawn short-term revolving credit facility. Conversely, trade payables increased by €49.8 million to €279.6 million (December 31, 2025: €229.8 million). This is partly attributable to seasonal effects and the increase in safety stocks to minimize potential adverse effects from disruptions or delays in supply chains due to the military conflict in Iran. Furthermore, other short-term liabilities increased by €7.5 million to

€86.3 million (December 31, 2025: €78.8 million). Other short-term financial liabilities rose by

€11.4 million to €40.7 million, partly due to the aforementioned reclassification of the purchase price liability (December 31, 2025: €29.3 million). Contract liabilities decreased by €1.6 million to

€19.8 million (December 31, 2025: €21.4 million).

As of June 30, 2026, net debt (excluding IFRS 16 liabilities) decreased by €61.3 million to €380.2 million (December 31, 2025: €441.6 million). This is primarily attributable to the capital increase against cash contributions carried out in the first quarter of 2026. The distribution of dividend in the second quarter of 2026, in turn, had a negative impact on net debt. The achieved reduction in net debt, combined with the increase in adjusted EBITDA, led to a significant improvement in the leverage ratio (ratio of net debt to adjusted EBITDA for the last twelve months, excluding IFRS 16 liabilities). It fell to 1.81x as of June 30, 2026 (December 31, 2025: 2.27x). This brings our leverage ratio back within the target range of 1.0x to 2.0x. This gives us the necessary financial flexibility to further advance our M&A strategy.

The factoring agreements for the sale of trade receivables have not changed significantly compared to the end of the year. The receivables sold increased to €59.0 million as of June 30, 2026 (December 31, 2025: €54.5 million).

Working capital is further impacted by seasonal effects compared to December 31, 2025, as it is typically lower at the end of the year than during the year. Compared to the same period of the previous year, working capital increased by €6.4 million to €283.5 million (June 30, 2025: €277.1 million). The ratio of working capital to last-twelve-months sales improved slightly to 17.4% compared to the same quarter of the previous year (June 30, 2025: 17.5%).

Working Capital

in € thousands June 30, 2026 Dec 31, 2025 June 30, 2025

Working capital increased by €50.4 million to €283.5 million in the first six months of 2026 (December 31, 2025: €233.1 million). The main reason for this increase is the aforementioned rise in inventories and trade receivables compared to December 31, 2025. Trade payables also increased, but the rise in receivables was higher due to the increased level of activity. The ratio of working capital to last-twelve months sales accordingly rose to 17.4% compared to year-end (December 31, 2025: 14.8%).

16 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Cash Flow H1

in € thousands H1 2026 H1 2025 1)

1) Prior-year figures have been changed; see note 16 and 20 in the consolidated financial statements as of December 31, 2025.

Cash Flow Ǫ2

in € thousands Ǫ2 2026 Ǫ2 2025 1)

1) Prior-year figures have been changed; see note 16 and 20 in the consolidated financial statements as of December 31, 2025.

In the second quarter of 2026, cash flow from operating activities increased by €15.6 million to

€26.8 million (Q2 2025: €11.2 million). This improvement is primarily attributable to changes in working capital, particularly the increase in trade payables. In the first half of 2026, cash flow from operating activities decreased to €34.8 million (H1 2025: €56.6 million). This decline is largely due to the increase in inventories and trade receivables. The main drivers of this development were the higher level of activity compared to the previous year and the build-up of safety stocks compared to the end of 2025.

Cash flow from investing activities improved in the second quarter of 2026 to €-7.2 million (Q2 2025: €-10.5 million), partly due to a slight decrease in investments in property, plant and equipment and intangible assets to €-9.4 million (Q2 2025: €-10.6 million). In the first six months of 2026, cash flow from investing activities amounted to €-13.2 million (H1 2025: €-343.3 million). This significant change is related to the acquisition of the Hyva Group in the previous year, which resulted in payments for the acquisition of subsidiaries of €-328.9 million in the same period of 2025. In the first six months of 2026, investments in property, plant and equipment and intangible assets (excluding acquisitions) increased slightly to €-19.1 million (H1 2025: €-17.3 million).

Free cash flow (cash flow from operating activities less payout for the acquisition of property, plant and equipment and intangible assets, excluding cash inflows and outflows for acquisitions) increased to €17.3 million in the second quarter of 2026 (Q2 2025: €0.6 million). In the first six months of 2026, free cash flow amounted to €15.7 million (H1 2025: €39.4 million).

Cash flow from financing activities amounted to €-43.5 million in the second quarter of 2026 (Q2 2025: €-10.1 million). The decline is primarily attributable to the fact that the second quarter of 2025 was impacted by the placement of a promissory note loan, the proceeds of which were used to repay the Hyva bridge financing. Furthermore, dividends paid increased to €-24.6 million in the second quarter of 2026 (Q2 2025: €-22.4 million). In the first half of 2026, cash flow from financing activities amounted to €-52.8 million (H1 2025: €299.1 million). The significant decrease is mainly due to the fact that the previous year was characterized by substantial debt financing for the Hyva acquisition. In the first half of 2026, this was offset by an inflow of funds from the capital increase amounting to €92.6 million, for which there was no corresponding effect in the previous year.

Compared to the same quarter of the previous year, cash and cash equivalents increased to

€152.0 million in the second quarter of 2026 (Q2 2025: €129.6 million).

17 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

JOST's risk and opportunity situation has not changed significantly since the preparation of the Annual Group Report 2025 on March 23, 2026. Further details can be found on pages 53 ff. of the Annual Group Report 2025.

While the global economic situation has become more fragile due to the ongoing military conflict in Iran, we currently see only limited direct impacts on our business that could lead to a potential deviation from planned sales or EBIT. The conflict increases the volatility of the economic forecast for 2026, primarily due to potentially higher energy prices in the long term. These indirect effects on JOST and the global economy are currently difficult to quantify. There is therefore a risk that economic momentum will weaken over the course of the year, negatively impacting our business. Furthermore, the conflict has increased volatility in the commodity and energy markets, as well as uncertainties regarding international supply chains.

Nevertheless, the International Monetary Fund, in its latest study from July 2026, has reaffirmed that economic growth in the economies relevant to JOST is likely to continue despite the military conflict in Iran. Accordingly, we consider the resulting risk to be manageable from today's perspective.

Against the backdrop of current market expectations for 2026 and taking into account the operational development to date, JOST confirms its outlook for the 2026 fiscal year.

JOST expects sales revenue to increase by a single-digit percentage in the fiscal year 2026 compared to the previous year (2025: €1,534.2 million).

Adjusted EBIT for 2026 is expected to grow more strongly than sales, by a mid- to high single-digit percentage compared to the previous year (2025: €145.2 million). For this reason, the adjusted EBIT margin for 2026, supported by the realization of further synergies from the Hyva integration, is expected to be higher than the previous year (2025: 9.5%).

The current forecast is based on the assumption that the economic situation in our most important markets will not deteriorate unexpectedly.

Capex (excluding acquisitions) in 2026 will be focused on further advancing the integration of Hyva and realizing remaining synergies. We expect our capex to be around 2.8% of sales in 2026 (2025: 2.8%).

Net working capital as a percentage of sales is expected to be within our target range of 17.5% to 18.5% in fiscal year 2026 (2025: 14.8%).

Excluding any acquisitions, our leverage ratio (net debt to adjusted EBITDA ratio) should improve further year-on-year and be clearly below the 2.0x mark (2025: 2.27x).

From today's perspective, and taking into account the operational development of the Group, the Executive Board is convinced that JOST's economic position is very strong. Our broad product portfolio and the diversity of our end markets increase the Group's flexibility and improve our ability to quickly absorb regional, cyclical fluctuations in demand. The Group's solid financial and economic position offers JOST numerous opportunities to successfully implement its long-term corporate strategy and to tap into new growth opportunities.

The Executive Board of JOST Werke SE Neu-Isenburg, August 13, 2026

18 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

‌CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

FOR THE SIX MONTHS UNTIL JUNE 30, 2026

1. Consolidated Income Statement - by Function of Expense Method

2. Consolidated Statement of Total Comprehensive Income

3. Consolidated Balance Sheet

4. Consolidated Statement of Changes in Equity

25 Consolidated Statement of Cash Flows

26 Notes to the Condensed Group Financial Statements

19 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

in € thousands Notes H1 2026 H1 2025 Ǫ2 2026 Ǫ2 2025

1) Earnings after tax excluding non-controlling interests

20 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

in € thousands H1 2026 H1 2025 Ǫ2 2026 Ǫ2 2025

21 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Assets

in € thousands Notes June 30, 2026 Dec 31, 2025

22 | JOST Werke SE Group Interim Report First Half of 2026

Equity and Liabilities

in € thousands Notes June 30, 2026 Dec 31, 2025

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Consolidated Statement of Changes in Equity for the Six Months Ended June 30, 2026

23 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

Consolidated Statement of Changes in Equity for the Six Months Ended June 30, 2025

24 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

in € thousands H1 2026 H1 2025 Ǫ2 2026 Ǫ2 2025 in € thousands H1 2026 H1 2025 Ǫ2 2026 Ǫ2 2025

1) Prior-year figures have been changed; see note 16 and 20 in the consolidated financial statements as of December 31, 2025.

25 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

FOR THE PERIOD UNTIL JUNE 30, 2026

1. General Information

   JOST is a world-leading manufacturer and supplier of safety-related systems for the transport industry, agriculture and hydraulic products.

   The registered office of JOST Werke SE is located in Neu-Isenburg, Germany. The address is Siemensstraße 2, 63263 Neu-Isenburg. The Company is registered in the commercial register of Offenbach am Main, section B, under number 50149.

   Shares of JOST Werke SE (hereinafter also referred to as "JOST", "Group", "Company" or "JOST Werke Group") have been traded on the Frankfurt Stock Exchange since July 20, 2017. As of June 30, 2026, the majority of JOST shares are held by institutional investors.

   The preparation of the consolidated interim financial statements of JOST Werke SE was based on the going concern principle.

2. Principles for the Preparation of the Interim Financial Statements

   The condensed consolidated interim financial statements (hereinafter also referred to as the "Interim Financial Statements") for the six months ending June 30, 2026 (hereinafter also referred to as the "Reporting Period 2026") comprise JOST Werke SE, its subsidiaries, and a joint venture. These interim financial statements were prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in London, as applicable in the European Union (EU), and in accordance with the interpretations issued by the IFRS Interpretations Committee (IFRS IC), as applicable on the reporting date.

   The interim financial statements are prepared in accordance with IAS 34 Interim Financial Reporting. They do not contain all the disclosures required for a complete consolidated financial statements prepared in accordance with IFRS. Selected explanatory notes are included to explain events and transactions that are material to understanding the changes in the Group's assets, liabilities, financial position, and results of operations since the last consolidated financial

   statements for the fiscal year ended December 31, 2025. The interim financial statements should be read together with the consolidated financial statements for the fiscal year ended December 31, 2025, which can be downloaded from https://www.jost-world.com/de/ corporate/investors/.

   In preparing the interim report, basically the same accounting and consolidation methods were generally applied as in the last consolidated financial statements as of December 31, 2025.

   The new and amended International Financial Reporting Standards and Interpretations applicable to financial years beginning on or after January 1 2026 had no impact on the current or previous reporting period and are not likely to have a material impact on future periods.

   JOST is preparing for the transition to IFRS 18 starting in fiscal year 2027. Based on the current project status, reclassifications of the share of profit from investments accounted for using the equity method, costs related to factoring transactions, and hyperinflation and interest rate effects from the financial result into the categories of operating and investing, respectively, are emerging. Key performance indicators for JOST, such as adjusted EBIT, are expected to remain largely unaffected and will continue to be presented via corresponding reconciliations. Final quantification will be subject to further project work and ongoing technical discussions regarding the interpretation of the changes.

   The Executive Board approved the condensed consolidated interim financial statements of JOST Werke SE for the period ending June 30, 2026 for publication on August 13, 2026.

   26 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

3. Mergers and Acquisitions

   Acquisition of Hyva

   On October 14, 2024 (completion of the acquisition on January 31, 2025), the subsidiary Jost-Werke International Beteiligungsverwaltung GmbH acquired all shares (100%) of Hyva III B.V., headquartered in Alphen aan den Rijn, Netherlands. The Hyva Group has been included in JOST's consolidated financial statements since February 1, 2025. The revenue, profit and loss of the acquired company have been included in the consolidated statement of total comprehensive income for the reporting period since the acquisition date.

   (€184 thousand), the acquired net assets total $ 334,344 thousand (€322,354 thousand). The	Trade receivables	128,758
   total payment amounted to $ 377,954 thousand (€364,318 thousand). The difference between	Deferred tax assets	36,551
   the aforementioned purchase price and the cash outflow arises primarily from the acquisition of	Cash and cash equivalents	37,567

   The purchase price for the acquired net assets, including goodwill, amounted to $ 334,153 thousand (€322,170 thousand). Taking into account the minority interests of $ 191 thousand

   The gross carrying amounts of trade receivables amounted to €138,075 thousand at the acquisition date. The corresponding loss allowance for expected credit losses was €9,317 thousand.

   The acquired goodwill, as well as the identified assets and assumed liabilities at the acquisition date, are presented in the following overview.

   	in € thousands
   Intangible assets	245,566
   Property, plant, and equipment	43,214
   Inventories	127,160

   Trade payables	-128,491
   Interest bearing loans and borrowings	-68,842
   Deferred tax liabilities	-70,707
   Provisions for personnel expenses and other provisions	-22,752

   minority interests after the acquisition date, the cash received, and the repayment of a credit facility held by Hyva with Deutsche Bank Netherlands in connection with the completion of the transaction.

   the hydraulic cylinder market, and unlock new growth opportunities.	Lease liabilities	-21,612
   	Other assets and liabilities	-47,087
   The goodwill recognized at the acquisition date, amounting to €63,029 thousand, which was	Net identifiable assets acquired	259,325
   calculated on the basis of the purchase price, results from Hyva's strong market position and the	Plus: Goodwill	63,029

   With this acquisition, JOST aims to significantly expand its product portfolio, enable entry into

   expected synergies from the acquisition of market share and know-how in the area of hydraulic production. The goodwill is not impaired as of the balance sheet date and is not tax-deductible. As of the balance sheet date, the goodwill includes negative effects of exchange rate differences of €-3,195 thousand compared to its value at the acquisition date; of this, a positive effect of

   €3,133 thousand is attributable to the period from January 1 to June 30, 2026. The carrying amount of the goodwill as of the reporting date is €59,834 thousand (December 31, 2025:

   €56,701 thousand).

   The fair values of the trademarks and technologies were determined or valued using the relief from royalty method, the fair values of the customer lists using the multi-period excess earnings method, the fair values of inventories at net realizable value, and property, plant and equipment at market value within the framework of purchase price allocation.

   As part of the purchase price allocation, essentially intangible assets such as customer lists amounting to €120,671 thousand, technologies amounting to €13,768 thousand, trademarks amounting to €107,314 thousand, other intangible assets amounting to €3,813 thousand, tangible assets such as inventories amounting to €127,160 thousand and property, plant and equipment amounting to €43,214 thousand were identified and valued.

   Net assets acquired 322,354

   The former Hyva Group contributed to the consolidated income statement, in the period from January 1 to June 30, 2026, pro rata sales revenue of €255,977 thousand and pro rata profit of

   €7,316 thousand.

   27 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

4. Segment Reporting

   Segment Reporting until June 30, 2026

   in € thousands EMEA AMERICAS APAC Reconciliation

   Consolidated

   financial statements

   in € thousands H1 2026 H1 2025

   Transport	428,864	411,972
   Share of total revenue	50.0 %	53.9 %
   Agriculture	172,436	139,744
   Share of total revenue	20.1 %	18.3 %
   Hydraulics	255,977	212,730
   Share of total revenue	29.9 %	27.8%
   Total	857,277	764,446

   Sales revenues1	610,081	229,098	270,700	-252,602	857,2772
   of which: external sales revenues1	409,102	224,880	223,295	0	857,277
   of which: internal sales revenues1	200,979	4,218	47,405	-252,602	0
   Adjusted EBIT3	24,411	27,182	34,446	1,898	87,937
   of which: depreciation	14,939	5,089	5,312	0	25,340
   Adjusted EBIT margin	6.0 %	12.1 %	15.4 %		10.3 %
   Adjusted EBITDA3	39,350	32,271	39,758	1,898	113,277
   Adjusted EBITDA margin	9.6 %	14.4 %	17.8 %		13.2 %

   Segment Reporting until June 30, 2025

   in € thousands EMEA AMERICAS APAC Reconciliation

   Consolidated

   financial statements

   Sales revenues1	561,120	204,796	228,229	-229,699	764,4462
   of which: external sales revenues1	376,057	201,671	186,718	0	764,446
   of which: internal sales revenues1	185,063	3,125	41,511	-229,699	0
   Adjusted EBIT3	22,341	21,950	26,417	2,088	72,796
   of which: depreciation	12,089	4,752	4,766	0	21,607
   Adjusted EBIT margin	5.9 %	10.9 %	14.1 %		9.5 %
   Adjusted EBITDA3	34,430	26,702	31,183	2,088	94,403
   Adjusted EBITDA margin	9.2 %	13.2 %	16.7 %		12.3 %

   1. Sales by destination during the reporting period:

      • EMEA: €399,272 thousand

      • AMERICAS: €228,045 thousand

      • APAC: €229,960 thousand

   2. Sales in the segments are shown by origin.

   3. The share of the result from the investments accounted for using equity method is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €1,898 thousand.

   As explained in note 10 to the Annual Group Report 2025, the Group adjusted its internal organizational structure and segment reporting in fiscal year 2025 following the acquisition of the Hyva Group. Since then, the Group has reported in the EMEA (Europe, Middle East and Africa), AMERICAS, and APAC (Asia-Pacific) segments. As part of this restructuring, the business in Brazil was reassigned from the Europe region to the new AMERICAS region. Similarly, the African business, previously part of the Asia-Pacific and Africa region, was transferred to the new EMEA region.

   Following the acquisition of the Hyva Group, revenues will be reported according to business lines including "Transport", "Agriculture", and "Hydraulics". Revenues for the reporting period are distributed among the business lines as follows:

   1. Sales by destination during the reporting period:

      • EMEA: €366,395 thousand

      • AMERICAS: €205,166 thousand

      • APAC: €192,885 thousand

   2. Sales in the segments are shown by origin.

   3. The share of the result from the investments accounted for using equity method is not allocated to any segment and is therefore included in the "Reconciliation" column in the amount of €2,088 thousand.

   28 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

   Reconciliation of Earnings after tax to adjusted earnings figures: The following table shows noncurrent assets by segment as of June 30, 2026:

   in € thousands H1 2026 H1 2025

   Earnings after tax	32,354	19,887
   Income taxes	16,655	7,237
   Net finance result	13,953	12,451
   EBIT	62,962	39,575
   D&A from PPA / Step-up inventories	17,870	26,795
   of which inventory step-up	0	6,849
   Other effects	7,105	6,426
   Adjusted EBIT	87,937	72,796
   Adjusted EBIT margin	10.3 %	9.5 %
   Depreciation of property, plant and equipment	21,846	20,192
   Amortization of intangible assets	3,494	2,693
   Write-ups of intangible assets	0	-1,278
   Adjusted EBITDA	113,277	94,403
   Adjusted EBITDA margin	13.2 %	12.3 %

   in € thousands EMEA1 AMERICAS APAC Reconciliation2

   Consolidated

   financial statements

   800,339

Noncurrent assets2 481,339 156,450 147,865 14,685

1. Of this amount, noncurrent assets of €407,109 thousand are attributable to companies based in Germany.

2. Noncurrent assets include the carrying amount of investments measured using the equity method, which is not allocated to any segment and is therefore added in the reconciliation column.

The following table shows the noncurrent assets by segment as of December 31, 2025:

The other effects are explained in more detail in Note 12.

1. Of this amount, noncurrent assets of €431,418 thousand are attributable to companies based in Germany.

2. Noncurrent assets include the carrying amount of investments measured using the equity method, which is not allocated to any segment and is therefore added in the reconciliation column.

Noncurrent assets include goodwill, intangible assets, property, plant and equipment, equity investments and other noncurrent assets (excluding financial instruments).

29 | JOST Werke SE Group Interim Report First Half of 2026

JOST at a Glance

Group Interim Management Report

Condensed Consolidated Interim Financial Statements

Notes to the Condensed Consolidated Interim

Financial Statements Further Information

1. Seasonal Influences on Business Activities

   Seasonal factors during the fiscal year can lead to fluctuations in sales and the resulting earnings. Sales and earnings of the JOST Werke Group are generally higher in the first half of the year, as major customers close their production facilities for the summer break at the beginning of the second half of the year, and agricultural customers typically make investments before the start of the harvest season.

2. Sales Revenue

   Revenue as of June 30, 2026, are higher than the previous year, due in part to realized synergies from the shared use of customer relationships and sales channels following the integration of the Hyva Group. Furthermore, the inclusion of the Hyva Group for the entire first half of 2026 (compared to February in the previous year) and positive demand trends in the relevant end markets contribute to this increase.

   Revenue of €217 thousand was recognized from contracts for which the performance obligation is satisfied over time.

3. Selling Expenses

   Selling Expenses for the reporting period 2026 were higher than in the previous year. The increase in Selling Expenses was less than proportional to sales growth, which is attributable to realized synergies from the integration of the Hyva Group, particularly cost savings from the shared use of sales channels and personnel cost reductions. Furthermore, the Hyva Group was included in the Selling Expenses for the entire first half of the current fiscal year, whereas in the previous year it was only included from February onwards.

4. Other Income/Other Expenses

   For the reporting period 2026, other income amounted to €6.3 million (reporting period 2025:

   €4.9 million) and other expenses to €7.5 million (reporting period 2025: €8.2 million).

   In the reporting period 2026, other income consists mainly of currency gains (reporting period 2025: primarily currency gains). Other expenses in the reporting period 2026 relate mainly to currency losses and other tax expenses (reporting period 2025: primarily currency losses and other tax expenses).

5. Net Finance Result

   The result from the net monetary items in accordance with IAS 29 is €-174 thousand (2025: €-73 thousand).

   The financial income consists of the following items:

   in € thousands H1 2026 H1 2025

   Interest income	1,088	1,327
   Realized currency gains	4,953	11,378
   Unrealized currency gains	12,325	8,718
   Result from derivatives valuation	2,988	330
   Other financial income	405	189
   Total	21,759	21,942

   The financial expenses consist of the following items:

   in € thousands H1 2026 H1 2025

   Interest expenses	-15,918	-15,959
   of which: interest expenses from leasing	-2,035	-2,145
   Realized currency losses	-6,065	-4,344
   Unrealized currency losses	-11,587	-12,105
   Result from derivatives valuation	-1,635	-1,102
   Other financial expenses	-333	-810
   Total	-35,538	-34,320

   The unrealized currency effects relate to non-cash effects from the valuation of foreign currency loans and from the measurement of other financial assets and liabilities. As in the previous year, the result from measurement of derivatives in the reporting period 2026 results from changes in the market values of these financial instruments. Reference is made to note 15 to the financial statements.

   30 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

6. ‌Income Taxes

   The following table shows the composition of income taxes:

   in € thousands H1 2026 H1 2025

   Current tax	-20,786	-15,450
   Deferred taxes	4,131	8,213
   Income taxes	-16,655	-7,237

   Tax expenses are determined based on the best possible estimate by management of the weighted annual income tax rate for the entire financial year, multiplied by the pre-tax profit of the interim reporting period.

7. Earnings per Share

   As of June 30, 2026, the number of issued no-par-value bearer shares was 16,390,000 (December 31, 2025: 14,900,000). The increase compared to the previous year's balance sheet date is attributable to the capital increase carried out during the fiscal year. The weighted average number of shares outstanding in the first half of 2026 was 15,929,006.

   The diluted earnings per share (in €) are equal to the basic earnings per share.

   in € thousand	H1 2026	H1 2025
   Earnings after tax from continuing operations	32,354	19,887
   of which attributable to non-controlling interests	517	187
   of which attributable to shareholders of JOST Werke SE	31,837	19,700
   Earnings after tax from discontinued operations IFRS 5	0	-131

   Earnings after tax1	32,354	19,756
   Weighted average number of shares	15,929,006	14,900,000
   Basic and diluted earnings per share (in €)1	2.00	1.31

   Earnings per share from continuing operations (in €)	2.00	1.32
   Earnings per share from discontinued operations (in €)	0.00	-0.01
   1) Excluding non-controlling interests

8. ‌Exceptionals

   The adjusted exceptionals shown below serve to provide a better understanding of the profit and loss statement.

   In the reporting period 2026, expenses totaling €24,975 thousand (2025: €33,221 thousand) were adjusted within the EBIT (earnings before interest and taxes).

   Adjustments within EBIT amounting to €17,870 thousand (2025: €26,795 thousand) resulted from depreciation and amortization of purchase price allocations (PPA amortization and depreciation), which were recognized in cost of sales, selling expenses, and research and development expenses. Furthermore, expenses for other effects amounting to €7,105 thousand (2025: €6,426 thousand) were adjusted within cost of sales, selling expenses, research and development, administrative expenses, and other expenses. These other effects primarily relate to expenses for optimization projects, personnel measures, expenses for optimizing business processes at JOST (especially consulting expenses), and expenses for optimizing business processes at Hyva. Financial income related to the Hyva acquisition amounting to €286 thousand was also adjusted during the reporting period.

   The adjusted income taxes correspond to the actual tax expense (excluding deferred tax effects) for 2026, amounting to €-20,786 thousand (2025: €-15,450 thousand) (see Note 10). In previous years, the calculation was based on the country-specific tax rates applicable to the Group. This method of calculation was first applied as of December 31, 2025. For comparability purposes, it was also carried forward to the comparison period.

   The following tables show the result adjusted for these effects:

   31 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

   H1 2026

   in € thousands

   January 1 -

   June 30,

   2026

   Unadjusted

   D&A from

   PPA

   Other effects

   Adjustments,

   total

   January 1 -

   June 30,

   2026

   Adjusted

   H1 2025

   					857,277
   					-609,956
   					247,321
   Selling Expenses	-104,453	16,996	3,165	20,161	-84,292
   Research and development
   expenditures	-17,038	124	5	129	-16,909
   Administrative expenses	-61,222	0	2,081	2,081	-59,141
   Other income	6,273	0	-81	-81	6,192
   Other expenses	-7,455	0	323	323	-7,132
   Share of the profit or loss from investments accounted for using the equity method	1,898	0	0	0	1,898
   Operating profit (EBIT)	62,962	17,870	7,105	24,975	87,937
   Gain / loss on the net monetary position in accordance with IAS 29	-174	0	0	0	-174
   Financial income	21,759	0	-286	-286	21,473
   Financial expenses	-35,538	0	0	0	-35,538
   Net finance result	-13,953	0	-286	-286	-14,239
   Earnings before tax	49,009	17,870	6,819	24,689	73,698
   Income taxes	-16,655				-20,786
   Result from continuing operations	32,354				52,912
   Earnings from discontinued operations according to IFRS 5	0				0
   Earnings after tax	32,354				52,912
   of which attributable to non-controlling interests	517				517
   of which share of earnings after tax attributable to shareholders of JOST Werke	31,837				52,395
   Weighted average number of shares	15,929,006				15,929,006
   Basic and diluted earnings per share (in €)	2.00				3.29
   Basic and diluted earnings per share from continuing operation (in €)	2.00				3.29

   in € thousands

   January 1 -

   June 30,

   2025

   Unadjusted

   D&A from

   PPA /

   Step-Up Inventories

   Other effects

   Adjustments,

   total

   January 1 -

   June 30,

   2025

   Adjusted

   Sales revenue 857,277 0 0 0

   Cost of sales -612,318 750 1,612 2,362

   Gross profit 244,959 750 1,612 2,362

   32 | JOST Werke SE Group Interim Report First Half of 2026

   Sales revenue 764,446 0 0 0

   					764,446
   					-544,864
   					219,582
   Selling Expenses	-96,856	17,762	1,073	18,835	-78,021
   Research and development
   expenditures	-15,257	1,455	208	1,663	-13,594
   Administrative expenses	-58,186	0	4,050	4,050	-54,136
   Other income	4,885	0	0	0	4,885
   Other expenses	-8,225	0	217	217	-8,008
   Share of the profit or loss from investments accounted for using the equity method	2,088	0	0	0	2,088
   Operating profit (EBIT)	39,575	26,795	6,426	33,221	72,796
   Gain / loss on the net monetary position in accordance with IAS 29	-73	0	0	0	-73
   Financial income	21,942	0	0	0	21,942
   Financial expenses	-34,320	0	0	0	-34,320
   Net finance result	-12,451	0	0	0	-12,451
   Earnings before tax	27,124	26,795	6,426	33,221	60,345
   Income taxes	-7,237				-15,450
   Result from continuing operations	19,887				44,895
   Earnings from discontinued operations according to IFRS 5	-131				-131
   Earnings after tax	19,756				44,764
   of which attributable to non-controlling interests	187				187
   of which share of earnings after tax attributable to shareholders of JOST Werke	19,569				44,577
   Weighted average number of shares	14,900,000				14,900,000
   Basic and diluted earnings per share (in €)	1.31				2.99
   Basic and diluted earnings per share from continuing operation (in €)	1.32				3.00

   Cost of sales -553,320 7,578 878 8,456

   Gross profit 211,126 7,578 878 8,456

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

9. Equity

   On February 24, 2026, the Executive Board of JOST Werke SE, with the approval of the Supervisory Board, resolved to carry out a capital increase against cash contributions, utilizing the authorized capital and excluding shareholders' preemptive rights. The registration in the Commercial Register took place on February 25, 2026.

   This resulted in a 10% increase in the Company's share capital through the issuance of 1,490,000 new bearer shares, each with a notional share of the share capital of €1.00. The new shares are entitled to dividends from January 1, 2025. A dividend of €1.50 was paid for each new share.

   In total, these 1,490,000 new no-par-value bearer shares were placed with institutional investors in the following days via an accelerated bookbuilding process at a placement price of €62.13 per share. This resulted in gross proceeds of €92,574 thousand, of which €1,490 thousand was allocated to subscribed capital and €91,084 thousand to the capital reserves. Transaction costs of €1,228 thousand (after tax effects of €510 thousand) were deducted from the capital reserves.

   As a result of exercising the put option, the non-controlling interests amounting to €1,445 thousand were reclassified within equity.

   The number of shares issued as of June 30, 2026 is 16,390,000.

   33 | JOST Werke SE Group Interim Report First Half of 2026

   JOST at a Glance

   Group Interim Management Report

   Condensed Consolidated Interim Financial Statements

   Notes to the Condensed Consolidated Interim

   Financial Statements Further Information

10. Financial Assets and Financial Liabilities

    The carrying amounts, fair values, categories and classes of financial assets and financial liabilities are as follows:

    in € thousands	Valuation categories according to IFRS 9	Carrying amount as of June 30, 2026	Fair value as of June 30, 2026	Carrying amount as of December 31, 2025	Fair value as of December 31, 2025	Level
    Assets
    Cash and cash equivalents	FAAC	151,974	151,974	181,127	181,127	n/a
    Trade receivables	FAAC	257,672	257,672	199,792	199,792	n/a
    Trade receivables (factoring)1	FAtPL	4,900	4,900	1,904	1,904	3
    Other financial assets	FAAC	5,228	5,228	13,922	13,922	n/a
    Other financial assets (investment in Trailer Dynamics)1	FAtOCI	2,700	2,700	10,115	10,115	3
    Other financial assets (bank bills of exchange)	FAtPL	5,342	5,342	5,604	5,604	2
    Derivative financial assets	FAtPL	2,266	2,266	1,519	1,519	2
    Total		430,082	430,082	413,983	413,983
    1) Factoring, participation in Trailer Dynamics (see	note 15)

    Cash and cash equivalents, trade receivables, and other financial assets generally have short maturities. Therefore, their fair value is approximately equal to their carrying amount. As of the reporting date, and as of December 31, 2025, all other financial assets are measured at

    amortized cost (FAAC), with the exception of receivables from factoring, bank bills of exchange, and derivatives, which are measured at fair value (FAtPL). The investment in Trailer Dynamics is measured at fair value (FAtOCI).

    in € thousands	Valuation categories according to IFRS 9	Carrying amount as of June 30, 2026	Fair value as of June 30, 2026	Carrying amount as of December 31, 2025	Fair value as of December 31, 2025	Level
    Liabilities
    Trade payables	FLAC	279,550	279,550	229,773	229,773	n/a
    Interest-bearing loans and borrowings1	FLAC	532,222	531,544	622,707	622,577	3
    Lease liabilities	n/a2	77,026	n/a	79,454	n/a	n/a
    Contingent purchase price liability	FLtPL	0	0	730	730	3
    Other financial liabilities	FLAC	786	786	503	503	n/a
    Other financial liabilities (consideration payable for non-controlling interests)	FLAC	15,674	15,674	15,369	15,369	n/a
    Other financial liabilities (factoring)	FLAC	8,781	8,781	11,068	11,068	n/a
    Derivative financial liabilities	FLtPL	274	274	388	388	2
    Total		914,313	836,609	959,992	880,408

    1. Excluding allocated financing expenses (see Note 17)

    2. Within the scope of IFRS 16

       Trade payables and other financial liabilities have short maturities; therefore, their carrying amounts and fair values do not differ. With the exception of derivative financial liabilities and

       34 | JOST Werke SE Group Interim Report First Half of 2026

       factoring liabilities, all liabilities listed in the table above are measured at amortized cost (FLAC). The latter are measured at fair value (FLtPL).

       JOST at a Glance

       Group Interim Management Report

       Condensed Consolidated Interim Financial Statements

       Notes to the Condensed Consolidated Interim

       Financial Statements Further Information

       Lease liabilities fall within the scope of IFRS 16 and therefore cannot be assigned to any of the valuation categories established under IFRS 9.

       The JOST Werke Group uses the following hierarchy to determine and disclose the fair value of financial instruments according to the valuation method:

       Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.

       Level 2: Input factors, excluding quoted prices included at level 1, that are observable for the assets or liability - either directly (i.e., as price) or indirectly (i.e., derived from prices)

       Level 3: Input factors for the assets or liability that are not based on observable market data (unobservable input factors).

       No reclassifications were made between the levels of the hierarchy of fair values in the years 2026 and 2025.

       The fair value of interest-bearing loans and borrowings is determined for the years 2026 and 2025 taking into account actual yield curves and is classified as level 3 of the fair value hierarchy.

       The measurement of derivative financial instruments and the purchase price liability for the acquisition of the minority interests are described in Note 18 to the financial statements.

       35 | JOST Werke SE Group Interim Report First Half of 2026

       JOST at a Glance

       Group Interim Management Report

       Condensed Consolidated Interim Financial Statements

       Notes to the Condensed Consolidated Interim

       Financial Statements Further Information

11. ‌Other Financial Assets

    As of June 30, 2026, there were ten factoring agreements in place. In eight of these agreements, the credit risk is transferred entirely to the buyers, while the late payment risk remains with JOST. In two agreements, the credit risk remains entirely with JOST. The liabilities resulting from late payment and credit risk are included in other financial liabilities.

    As of June 30, 2026, receivables amounting to €59,038 thousand (December 31, 2025: €54,452 thousand) were component of the factoring agreements.

    As of the balance sheet date, other financial assets primarily comprised bank bills of exchange, a loan receivable, an investment in Trailer Dynamics, security deposits, term deposits, and derivatives. There were no financial assets with impaired creditworthiness. As of the balance sheet date, no other financial assets were at risk of default.

    Several derivatives were entered into to hedge the exchange rate risk between the Swedish krona and the euro. Of these, one derivative remained as of June 30, 2026 (mark-to-market measurement), which is reported in other current financial assets with a positive fair value of

    €91 thousand. As of December 31, 2025, a positive fair value of €13 thousand was also recorded.

    The future interest rate volatility from the floating-rate tranches of the promissory note loan with issues in 2022 and 2025, as well as the term loan from 2024, is hedged with 16 interest rate swaps. As of June 30, 2026, the interest rate swaps have a positive fair value (mark-to-market measurement) of €2,169 thousand, which is reported under other financial assets. As of December 31, 2025, the positive fair value was €984 thousand.

    In July 2024, JOST acquired a 10% stake in Trailer Dynamics GmbH (Eschweiler) for €14,970 thousand. The investment is designated as an equity instrument measured at fair value through other comprehensive income (FVOCI) and is reported under other long-term financial assets. As of June 30, 2026, the fair value amounted to €2,700 thousand. The change in value during the reporting period resulted primarily from updated assumptions regarding expected business and sales performance, as well as from a changed financing and market environment for early-stage technology companies. This resulted in a valuation loss of €-7,415 thousand recognized in other comprehensive income (OCI).

12. Pension Obligations

    Pension obligations amounted to €47.4 million as of June 30, 2026 (December 31, 2025: €47.3 million). The following key actuarial assumptions were made:

    Assumptions

    June 30, 2026 Dec 31, 2025

    Discount rate	3.8 %	3.9 %
    Inflation rate / future pension increases	2.0 %	2.0 %
    Future salary increases	2.0 %	2.0 %

    36 | JOST Werke SE Group Interim Report First Half of 2026

    JOST at a Glance

    Group Interim Management Report

    Condensed Consolidated Interim Financial Statements

    Notes to the Condensed Consolidated Interim

    Financial Statements Further Information

13. ‌Interest-Bearing Loans and Borrowings

    The table below shows the Group's loan liabilities as of June 30, 2026:

    in € thousands June 30, 2026 Dec 31, 2025

    Promissory note loan (2025) 3 years, fixed	35,000	35,000
    Promissory note loan (2025) 3 years, variable	112,000	112,000
    Promissory note loan (2025) 5 years, fixed	42,500	42,500
    Promissory note loan (2025) 5 years, variable	96,500	96,500
    Promissory note loan (2025) 7 years, fixed	20,500	20,500
    Promissory note loan (2025) 7 years, variable	13,500	13,500
    Promissory note loan (2022) 5 years, fixed	20,000	20,000
    Promissory note loan (2022) 5 years, variable	52,500	52,500
    	392,500	392,500
    Revolving credit facility	0	85,000
    Loan (2024) 5 years, variable	126,000	126,000
    Other	13,722	19,207
    Interest-bearing loans	532,222	622,707
    Accrued financing costs	-1,816	-1,915
    Total	530,406	620,792

    Effective December 2, 2022, the Company placed promissory note loans with a total value of

    €130,000 thousand. These loans initially had maturities of three, five, and seven years, respectively, and carried both fixed and variable interest rates. The guarantors are JOST Werke SE, Jost-Werke International Beteiligungsverwaltung GmbH, Neu-Isenburg, Germany, JOST-Werke Deutschland GmbH, Neu-Isenburg, Germany, and Jasione GmbH, Neu-Isenburg, Germany.

    As of August 31, 2024, the Company concluded a syndicated loan of €280,000 thousand linked to ESG targets with a term of five years. The loan consists of a term loan of €140,000 thousand and a revolving credit facility of the same amount, which also includes an extension option. Interest is calculated on a EURIBOR basis plus a company-specific margin, which is linked, among other things, to the achievement of sustainability targets for CO2 reduction, increasing the proportion of women in management positions, and reducing workplace accidents. In addition to JOST Werke SE, the guarantors are Jost-Werke International Beteiligungsverwaltung GmbH, Neu-Isenburg, JOST-Werke Deutschland GmbH, Neu-Isenburg, and Jasione GmbH, Neu-Isenburg. As of June 30, 2026, the outstanding debt amounted to €126,000 thousand (December 31, 2025:

    €126,000 thousand). The Group is obligated to comply with financial covenants at the end of each annual and interim reporting period. The ratio of total net financial liabilities from loans to total equity must not exceed 1.5. As of June 30, 2026, all of the aforementioned financial covenants were met.

    In April 2025, JOST Werke SE successfully placed promissory note loans totaling €320,000 thousand with maturities of three, five, and seven years to replace the short-term bridge financing for the acquisition of Hyva. The promissory note loans carry fixed and variable interest rates. In addition to JOST Werke SE, the guarantors are Jost-Werke International Beteiligungsverwaltung GmbH, Neu-Isenburg, Germany; JOST-Werke Deutschland GmbH, Neu-Isenburg, Germany; and Jasione GmbH, Neu-Isenburg, Germany.

    The Group hedges part of its variable-rate liabilities (€203,500 thousand) against interest rate risks by means of interest rate swaps in order to counteract changes in the 3-month EURIBOR rate or the 6-month EURIBOR rate (see Note 18).

    Other interest-bearing loans and borrowings also include current account liabilities and short-term loans amounting to €13,722 thousand (2025: €19,207 thousand).

    As of June 30, 2026, the Group had drawn down its available revolving credit facility in the amount of €0 thousand and blocked €1,621 thousand as collateral for outstanding bank guarantees (December 31, 2025: €85,000 thousand drawn down and €4,305 thousand blocked as collateral for outstanding bank guarantees). Thus, as of the reporting date, the Group had

    €138,379 thousand (December 31, 2025: €50,513 thousand) available from the credit facility. The revolving credit facility has a short-term maturity and is therefore reported under current liabilities.

    The revolving credit facility has a variable interest rate, depending on the EURIBOR development and the group-wide leverage of JOST.

    During the first half of 2026, interest payments for the financing amounted to €14,416 thousand (up to June 30, 2025: €13,277 thousand).

    The costs incurred under the existing financing agreement will be allocated, insofar as they can be allocated, according to the effective interest method. Costs from the financing agreement of December 2, 2022, will be allocated until the end of December 2029, those from the financing agreement of August 31, 2024, until the end of August 2029, and those from the financing agreement of April 30, 2025, until the end of May 2032.

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14. ‌Other Financial Liabilities

    In the period from January 1, 2026 to June 30, 2026, a further 118 derivatives were concluded to hedge the exchange rate risk from the operating business between the Swedish Krona and the Euro, the US Dollar, the British Pound, and the Chinese Yuan/Renminbi, which have a negative fair value of €-268 thousand as of June 30, 2026 (mark-to-market measurement), which is shown in the statement of financial position under other financial liabilities. The notional amount of the hedging transactions as of June 30, 2026, is SEK 90,900 thousand, CNH 163,465 thousand, EUR 23,150 thousand, GBP 26,689 thousand, and USD 36,875 thousand (December 31, 2025: SEK

    36,930 thousand, CNH 90,827 thousand, EUR 143,110 thousand, GBP 20,438 thousand, and USD 17,427 thousand). During the reporting period, reclassifications of the gains or losses from hedge accounting, recognized without affecting profit or loss, from the statement of comprehensive income to the statement of profit or loss amounted to €-173 thousand gross (reporting period 2025: €-80 thousand).

    As part of the acquisition of Hyva, the JOST Group acquired a put option held by the former owners of Usimeca Indústria Mecânica S.A. for the remaining 25% of the shares. The option was exercisable at any time from May 3, 2026, and was irrevocably exercised on May 4, 2026, thereby expiring. The existing option liability was derecognized, and the resulting unconditional purchase price liability was recognized at the acquisition amount and subsequently measured at amortized cost. The purchase price is determined by a contractually agreed calculation mechanism; the final determination is expected in the third quarter of 2026.

    Other financial liabilities include government grants amounting to €473 thousand. For details on loan maturities, see Note 17.

    Other financial liabilities include liabilities to the factor arising from factoring agreements amounting to €8,781 thousand (December 31, 2025: €11,068 thousand). In the statement of cash flows, the change in these liabilities is presented under financing activities.

15. Other Financial Obligations

    The Group is currently investigating a potential legal case in the AMERICAS region. Due to the existing uncertainties regarding both the probability of occurrence and the amount of any potential liability, no provisions has been recognizedrecognized. The matter is therefore being treated as a contingent liability. Preliminary calculations indicate that the potential gross charge is likely to be in the single-digit to low double-digit million-euro range. Insurance payments could mitigate any potential financial impact. Based on the information currently available, JOST does not expect any net charge to be material to the Group's assets, liabilities, financial position or results of operations.

16. Related Parties Disclosures

    IAS 24 defines related parties as companies and persons that control or can exert significant influence over another party.

    The following changes occurred within the JOST Group structure and its affiliated companies in the first half of 2026 and 2025, respectively:

    Hyva Chile SpA, Santiago de Chile, Chile, was renamed JOST Andina SpA on February 5, 2025. JOST-Werke VG1 GmbH, Neu-Isenburg, Germany, has been in liquidation since March 2025.

    Hyva Asia Holdings Pte. Ltd., Singapore, was merged into Jost Far East Pte. Ltd., Singapore, on March 31, 2026.

    LH Lift Ningbo Co. Ltd, Ningbo, P.R. China, was liquidated on April 30, 2026.

    Furthermore, the structure of the Group as of June 30, 2026, including the subsidiaries and the joint venture, has not changed compared to December 31, 2025, with the exception of the changes described above.

    The Executive Board remains unchanged and consists of the following members, all of whom are related parties as defined in IAS 24:

    • Joachim Dürr, Engineer (Diplom-Ingenieur), Dachau Chief Executive Officer

    • Oliver Gantzert, Engineer (Diplom-Ingenieur), Darmstadt Chief Financial Officer

    • Dirk Hanenberg, Engineer (Diplom-Ingenieur - FH), Ravensburg Chief Operating Officer

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    Financial Statements Further Information

    As of June 30, 2026, the Supervisory Board consisted of the following persons:

    • Dr. Stefan Sommer (Chairman)

    • Jürgen Schaubel (Deputy Chairman)

    • Helmut Ernst

    • Evelyne Freitag

    • Natalie Hayday

    • Diana Rauhut

    Regular Supervisory Board elections took place at the JOST Werke SE Annual General Meeting on May 7, 2026. Mr. Karsten Kühl did not stand for re-election.

    Ms. Evelyne Freitag was recruited as a new Supervisory Board candidate and was elected to the Supervisory Board by the Annual General Meeting, in addition to the Annual General Meeting members, Dr. Stefan Sommer, Jürgen Schaubel, Helmut Ernst, Natalie Hayday and Diana Rauhut, effective at the end of the Annual General Meeting.

    During the reporting period 2026, there were no significant changes to existing business relationships or new business transactions with related parties.

17. Events after the Reporting Date

    On July 3, 2026, the Executive Board of JOST Werke SE resolved to sell a sub-business unit of Hyva India to a third party. This unit comprises the production and sales of tipper bodies in India. The divestment process had been initiated beforehand, and a corresponding Business Transfer Agreement was signed with Belrise Industries Limited on August 4, 2026; the transaction is expected to be completed by the end of 2026. The activities to be divested are assigned to the APAC segment and generate annual sales of approximately €30,000 thousand to €40,000 thousand and EBITDA of approximately €1,000 thousand. The agreed purchase price amounts to approximately €5,000 thousand. Since the IFRS 5 criteria for classification as a disposal group were not met until after June 30, 2026, no corresponding reclassification as assets or liabilities held for sale took place at the reporting date. The affected assets and liabilities amounted to carrying amounts of €14,000 thousand and €8,000 thousand, respectively, as of June 30, 2026. The measurement at the lower of carrying amount and fair value less costs to sell, which is to be carried out as part of the reclassification, is currently expected to have an impact on earnings in the low negative single-digit millions.

    There were no further significant reportable events after the reporting date.

18. Review

The interim financial report was neither audited in accordance with Section 317 of the German Commercial Code (HGB) nor subjected to a review by an auditor.

Neu-Isenburg, August 13, 2026

Joachim Dürr Oliver Gantzert Dirk Hanenberg

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‌RESPONSIBILITY

To the best of our knowledge, we assure that, in accordance with the applicable accounting principles, the interim financial statements present a true and fair view of the assets, liabilities, financial position and profit or loss of the Group, and that the Group management report includes a fair review of the development and performance of the business and the position of the Group, together with a description of the principal opportunities and risks associated with the expected development of the Group.

Dirk Hanenberg

Oliver Gantzert

Neu-Isenburg, August 13, 2026

Joachim Dürr

40 | JOST Werke SE Group Interim Report First Half of 2026