Consolidated financial statements for H1 2026

Head office: 114 rue Gallieni - 92100 Boulogne-Billancourt

at June 30, 2026 (unaudited)

Table of contents 2

Financial reports 3

1. Consolidated balance sheet 3

2. Consolidated profit and loss 4

3. Restated operating income 5

4. Consolidated cash flow 6

5. Presentation of the Group and significant events of the financial year 7

6. Events subsequent to the close of the financial year 8

7. Consolidation methods and principles 8

Notes to balance sheet items 14

Note 1. Intangible and tangible fixed assets 14

Note 2. Breakdown of goodwill 14

Note 3. Financial fixed assets 15

Note 4. Customer receivables and related accounts receivables 15

Note 5. Other receivables and adjustment accounts 16

Note 6. Net cash 16

Note 7. Deferred tax assets 16

Note 8. Variance in consolidated equity 17

Note 9. Provisions 18

Note 10. Loans and financial debts 19

Note 11. Suppliers and related accounts 19

Note 12. Tax and social security debts 20

Note 13. Deferred income 20

Note 14. Other debts 20

Note 15. Accrued liabilities 20

Notes to the profit and loss statement 21

Note 16. Turnover 21

Note 17. Other operational revenue 21

Note 18. Payroll costs 21

Note 19. Taxes 21

Note 20. Allocations for amortization, depreciation and provisions 22

Note 21. Financial result 22

Note 22. Research and development costs 22

Note 23. Income tax 22

Other information 23

Note 24. Headcount 23

Note 25. Off-balance sheet commitments 23

Note 26. Senior management pay 23

Note 27. Bank loan commitments 23

Note 28. Earn-out payment commitments 24

Note 29. Sector information 24

Note 30. Balance sheet and profit and loss statement published for the year ending on June 30, 2025 25

1. Consolidated balance sheet

   Consolidated balance sheet - assets (in €k)	Notes	06.2026	12.2025	Consolidated balance sheet - liabilities (in €k) Notes	06.2026	12.2025
   Fixed assets				Equity Note 8 (Group share) Capital (1) Premiums (1) Consolidated reserves and income (2) Other (3) Minority interests Provisions Note 9 Debts Loans and financial debts Note 10 Suppliers and related Note 11 accounts Other debts and adjustment accounts (5) Of which negative goodwill
   Intangible fixed assets	Note 1	69,099	69,194		1,513	1,497
   Of which positive goodwill	Note 2	63,712	63,712		7,493	7,509
   Tangible fixed assets	Note 1	1,140	831		46,183	41,177
   Financial fixed assets	Note 3	1,528	1,470		24	-
   Equity-accounted securities
   Current assets					1,185	1,448
   Work in progress and stock		19	23
   Customer receivables and related accounts receivables	Note 4	21,195	11,926		28,035	30,981
   Other receivables and adjustment accounts (4)	Note 5	14,764	13,216		3,232	3,258
   Marketable securities	Note 6	14,811	10,925		40,027	27,117
   					-	-
   Cash	Note 6	5,135	5,402
   Total assets		127,692	112,987	Total liabilities	127,692	112,987

   1. Of the consolidating parent entity

   2. Of which net income for the year

   3. Accelerated depreciation

   4. Of which deferred tax liabilities

   5. Of which deferred tax assets

2. Consolidated profit and loss

   Profit and loss statement (in €k)	Notes	06.2026	06.2025
   Turnover	Note 16	34,775	29,270
   Other operational revenue	Note 17	2,243	1,757
   Purchases consumed		(11,139)	(6,849)
   Payroll costs (1)	Note 18	(21,002)	(19,458)
   Other operating expenses		(209)	(414)
   Taxes	Note 19	(222)	(243)
   Allocations for amortization, depreciation and provisions (2)	Note 20	(520)	(1,056)
   Operating income before depreciation, amortization, impairment and goodwill reversals		3,927	3,006
   Amortization and impairment of goodwill relating to consolidated entities	Note 20	(148)	(110)
   Reversals of negative goodwill related to consolidated entities
   Operating income after depreciation, amortization, impairment and reversal of goodwill relating to consolidated entities		3,780	2,896
   Financial income and expenses	Note 21	(35)	100
   Other exceptional expenses and income		(26)	0
   Income tax	Note 23	1,014	1,130
   Net income of consolidated entities		4,733	4,126
   Net income related to equity-accounted entities (3)
   Consolidated net income		4,733	4,126
   Minority interests			6
   Net income (group share)		4,733	4,120

   1. Including employee profit-sharing

   2. Excluding amortization and impairment of goodwill

3. Restated operating income

In the 2025 and 2026 accounts, according to current standards, research tax credits are shown as a deduction from income tax.

In order to provide a comparable view of operating income and the gross operating surplus including the Research Tax Credit (CIR), the latter is presented below using the old method: