Technogym S.p.a MIL:TGYM

Technogym S p A : 2026 Half-yearly financial report

Published

Source: MarketScreener



TECHNOGYM GROUP HALF-YEARLY FINANCIAL REPORT AS OF 30 JUNE 2026

CONTENTS
  1. CORPORATE DATA 3

    Registered office 3

    Legal details 3

    Technogym stores 3

    Website 3

    Investor relations 3

    Press office 3

  2. CORPORATE BODIES 4

  3. GROUP ORGANISATIONAL CHART AS OF 30 JUNE 2026 5

  4. INTERIM BOARD OF DIRECTORS' REPORT 6

    Operating performance and comments on the economic and financial results 6

    Risk factors 12

    Research, innovation and development 16

    Investments and acquisitions 17

    Related party transactions 18

    Option not to disclose information in the case of non-material transactions 18

    Shareholding structure 20

    Significant events after the reporting period 20

    Outlook 20

    Other information 21

    Human Resources and Organisation 24

    Social responsibility, environment and safety 25

  5. CONDENSED HALF-YEARLY CONSOLIDATED FINANCIAL STATEMENTS 30

Consolidated Statement of Financial Position 30

Consolidated income statement 31

Consolidated statement of comprehensive income 32

Consolidated Statement of Cash Flows 33

Consolidated statement of change in equity 34

Notes to the Condensed Half-Yearly Consolidated Financial Statements 35

Certification of the condensed half-yearly consolidated financial statements of the Technogym Group 61

Report of the Independent Auditors 62

  1. CORPORATE DATA REGISTERED OFFICE

    Technogym S.p.A. Via Calcinaro, 2861

    47521 Cesena (FC) - Italy

    LEGAL DETAILS

    Authorised and subscribed share capital Euro 10,066,375

    VAT number, Tax Code and CCIAA (Chamber of Commerce, Industry, Craft Trade and Agriculture) no.: 06250230965

    Forlì Cesena Economic and Administrative Register no. 315187

    TECHNOGYM STORES

    Cesena, Via Calcinaro 2861

    Milan, Via Durini 1

    New York, 380 West Broadway

    London, c/o Harrods, Brompton Road 87-135

    London Berkeley, Piccadilly 71 Madrid, Calle de Claudio Coello 77 Los Angeles, 131 N Robertson Blvd Munich, Neuturmstraße 5 Hamburg, Neur Wall 77

    Dubai, 795 Jumeirah St, Umm Suqeim 2

    Abu Dhabi, c/o Marina Mall, King Salman Bin Abdulaziz Al Saud Street 18/3

    Paris, Avenue de Friedland 15

    Marbella, Av. Ricardo Soriano, 72A, 29601 Marbella, Málaga, Spain

    Riyadh, Al Olaya, 12333, Saudi Arabia

    WEBSITE

    https://www.technogym.com

    INVESTOR RELATIONS

    [email protected]

    PRESS OFFICE

    [email protected]

  2. CORPORATE BODIES

    Board of Directors

    Chairman and Chief Executive Officer Nerio Alessandri Deputy Chairman Pierluigi Alessandri

    Directors Erica Alessandri

    Carlo Capelli (2)

    Maurizio Cereda (3)

    Francesco Umile Chiappetta (1) (4) (5) (6)

    Chiara Dorigotti (1) (3) (5)

    Melissa Ferretti Peretti (1) (4)

    Vincenzo Giannelli (1) (4)

    Maria Cecilia La Manna (1) (3) (5)

    Board of Statutory Auditors

    Chairperson Francesca Di Donato

    Standing Auditors Pier Paolo Caruso Fabio Oneglia

    Alternate Auditors Laura Acquadro Stefano Sarubbi

    Supervisory Body

    Chairperson Andrea Ciani

    Members Giuliano Boccanegra

    Riccardo Pinza

    Financial Reporting Officer William Marabini

    Independent Auditors EY S.p.A.

    1. Independent Director.

    2. Director Responsible for the Internal Audit and Risk Management System.

    3. Member of the Control, Risks and Sustainability Committee.

    4. Member of the Appointment and Remuneration Committee.

    5. Member of the Related Party Transactions Committee.

    6. Lead Independent Director.

  3. GROUP ORGANISATIONAL CHART AS OF 30 JUNE 2026

  4. INTERIM BOARD OF DIRECTORS' REPORT Operating performance and comments on the economic and financial results

    Macroeconomic scenario

    In the first half of 2026, global economic growth was uneven, due to the simultaneous occurrence of opposing trends: on one hand, the shock from the war in the Middle East, and on the other the strong drive in demand linked to artificial intelligence. The International Monetary Fund now estimates global growth at 3.0% for 2026 (against an average of 3.5% in the two-year period 2024-2025), a slowdown that reflects the effects of the war in the Middle East, partially offset by an acceleration in demand in the global tech cycle thanks to progress made in artificial intelligence. On the price front, global inflation is expected to increase from 4.1% in 2025 to 4.7% in 2026, before falling to 3.9% in 2027, with an upward revision for 2026 linked primarily to higher energy and food prices (source: International Monetary Fund, World Economic Outlook Update, July 2026).

    In Italy, the economy showed moderate growth in the first part of the year: GDP was up by 0.3% in the first quarter compared to the previous quarter and by 0.8% on a yearly basis, with acquired growth for all of 2026 at 0.6% (ISTAT, Quarterly economic accounts, May 2026). For Italy, the International Monetary Fund has confirmed estimated growth of +0.5% for 2026 as well as 2027. After an acceleration in the spring due to the energy shock, inflation began to slow down: in June 2026, the consumer price index came to +3.0% on an annual basis (from +3.2% in May), with a slight slowdown linked to the attenuation of tensions on prices of unprocessed food and services linked to transport and recreation (ISTAT, July 2026). The unemployment rate remained at historically limited levels, at 5.0% in May 2026 (ISTAT). The manufacturing sector continued to feel the impacts of weak foreign demand and high raw material costs, while the tourism and technology services sector maintained a more resilient trend.

    In Germany, growth remained modest but improving slightly over 2025: GDP rose by 0.3% on a quarterly basis in the first quarter of 2026. The Bundesbank expects that in the second half the expansionary fiscal policy will avoid a contraction in economic activity, substantially offsetting the impacts of the war in the Middle East, while revising growth estimates for 2026 as a whole downward to 0.5%, from the previous 0.6%, while it increased expectations of inflation (Bundesbank, June 2026). On the price front, German inflation fell to 2.3% on an annual basis in June 2026, from 2.6% in May, the lowest level since February, before the conflict in Iran interrupted energy supplies, causing oil prices to rise (Destatis, July 2026). The manufacturing sector, particularly automotive and chemicals, continued to suffer, while the luxury sector maintained a moderately positive trend.

    In the United States, economic growth was more sustained than in Europe, although with signs of a slowdown in consumption: in the first quarter of 2026, GDP was revised upwards to an annualised 2.1% by the Bureau of Economic Analysis, while the PCE price index, the inflation measure preferred by the Federal Reserve, came to 4.1% on an annual basis, with the core figure at 3.4% (BEA, June 2026). On the consumer price front, inflation fell to 3.5% in the US in June 2026, the first drop in five months compared to 4.2% in May, thanks to the easing of pressure on energy costs following the ceasefire between the United States and Iran (U.S. Bureau of Labor Statistics, July 2026). Corporate investments, particularly in artificial intelligence technologies, continued to support growth, while consumer spending slowed more markedly compared to prior quarters.

    Geopolitical tensions, particularly the wars in Ukraine and the Middle East - heightening once again in the latter area with the conflict between the United States and Iran - continued to weigh on the global economy during the first half of the year, causing a significant rise in energy prices and new interruptions in international supply chains.

    Currency market

    In the first half of 2026, the currency markets were affected by many more fluctuations than in the previous year, due to geopolitical shocks, a change in the leadership of the ECB and the Fed, and less linear monetary policies than expected.

    In the first quarter, attention was focused on the mid-February minutes of the Fed, which indicated renewed concerns surrounding inflation, and leaks, which were later confirmed, regarding an anticipated change in the leadership of the ECB. The scenario became even more complicated in early March with the escalation of the conflict in Iran, an episode that triggered a significant inverse correlation between the BTP-Bund spread and the EUR/USD exchange rate and reignited oil price pressures.

    In the second quarter, the rate trend reversed compared to the expectations earlier in the year: rather than starting cuts, on 11 June the ECB raised the deposit rate by 25 basis points to 2.25%, and BNP Paribas then indicated the arrival of at least another two hikes. In the US, the new Fed chair maintained a restrictive stance, but weaker than expected macro data (downward revision of first-quarter consumption to 0.5% from 1.4%, core PCE to 0.3% on a monthly basis) and more accommodating comments on the part of certain representatives of the central bank drove the market to downgrade expectations of long-term high rates. The EUR/USD exchange rate closed the half at around 1.14 (1.1401 on 26 June, up compared to 1.1342 on the previous day), also supported by the hedging of short positions on the Euro after the multi-month minimums reached in the middle months of the year; the ECB survey on consumer expectations moreover showed a decline in expectations regarding inflation at one year to 3.5% in May from 4.0% in April, a sign that reduces the need for an excessively aggressive ECB in the coming months. In mid-July, the dollar reached its lowest levels in one month, with a slowdown in US inflation that offset the upward drive in oil prices.

    Against the Japanese yen, the Euro remained at all-time high levels, at around 185, also supported by the revision of Bank of Japan forecasts, which now include two rate hikes during the year - a change of pace compared to the ultra-accommodating policy of previous years. Compared to the Chinese yuan, the Euro closed the half-year at around 7.75, within a context of robust demand for the Chinese currency and new announcements of more proactive macroeconomic policies by the central bank in Beijing.

    Compared to the Swiss franc and the UK pound sterling, the exchange rate was confirmed as relatively stable, at around 0.92-0.924 and 0.850-0.851, respectively, without the notable fluctuations observed against the dollar and the yen.

    On the whole, the first half of 2026 was characterised by greater instability with respect to 2025, with a Euro that in any event maintained a favourable exchange rate above 1.14 against the dollar, despite the monetary tightening of the ECB and the more restrictive leadership of the Fed, a marked strengthening against the yen, a moderate gain compared to the yuan and substantial stability against the franc and the pound sterling (sources: ECB, July 2026; Reuters).

    Industry scenario

    In the first half of 2026, the wellness sector confirmed its nature as a structural and non-cyclical megatrend, supported by increasing awareness - at individual, institutional and medical level - that physical activity represents veritable preventive and longevity medicine. Demand remains positively driven by an ongoing change in paradigm: from physical exercise as a tool for aesthetics to physical exercise as a lever for the prevention of chronic disease and the extension of health span, i.e., the years lived in good health.

    The half-year confirmed growing interest in personalised pathways, also thanks to artificial intelligence as the standard, no longer an option: people are seeking out programmes that adapt in real time to user performance, integrating biometrics and cognitive and behavioural data within a connected digital ecosystem encompassing the gym, home and hotels.

    In parallel, the centrality of strength training and cardio have been reinforced as pillars of longevity, in line with the scientific evidence that places cardio-respiratory capacity and muscle mass amongst the most significant biomarkers for long-term health. The attention placed on active ageing and the increasingly transversal demand for wellness by age bracket is also growing, driving operators - gyms, hotels, corporate centres and healthcare facilities - to expand their offerings with integrated paths for recovery, nutrition and mental wellbeing.

    The return to the gym remains supported by the search for community and socialisation, with the vicinity and quality of the service now surpassing price as the main selection criterion - the sign of a market that is stabilising and rewarding operators capable of offering a high-level experience, consistent with a premium positioning. The design of spaces, the quality of materials and environmental sustainability remain distinctive competitive factors,

    with operators increasingly committed to transparently advertising circular economy and energy efficiency initiatives.

    Comments on the economic and financial results

    The economic data recorded by the Group in the first half of 2026 are summarised below, and compared with the first half of the previous year:

    2026

    2025

    2026 vs 2025

    %

    Revenues

    492,583

    458,800

    33,783

    7.4%

    Adjusted EBITDA (1)

    85,739

    84,846

    893

    1.1%

    Adjusted EBITDA margin (1)

    17.4%

    18.5%

    (1.1 pp)

    -

    Adjusted net operating income (2)

    58,469

    56,605

    1,864

    3.3%

    Adjusted profit for the period (3)

    43,750

    43,627

    123

    0.3%

    Adjusted group profit margin for the period (3)

    8.9%

    9.5%

    (0.6 pp)

    -

    (In thousands of Euro, with ratios)

    Half year ended 30 June Changes

    1. The Group defines:

      • adjusted EBITDA as the net operating income, adjusted by the following income statement items: (i) net provisions; (ii) depreciation, amortisation and impairment losses (write-backs) and (iii) non-recurring income/(expenses);

      • the adjusted EBITDA Margin as the ratio between adjusted EBITDA and total revenues.

    2. The Group defines adjusted net operating income as the net operating income adjusted for non-recurring income/(expenses).

    3. The Group defines:

      • adjusted profit for the period as profit for the period adjusted for non-recurring income/(expenses) and non-recurring taxes;

      • the adjusted profit margin for the period as the ratio between adjusted profit for the period and total revenues.

    The following table summarises the main economic indicators used by the Group:

    (In ratios) Half year ended 30 June

    2026

    2025

    ROS (4)

    11.6%

    11.8%

    Adjusted ROS (5)

    11.9%

    12.3%

    ROE (6)

    13.9%

    15.8%

    ROI (7)

    26.3%

    30.1%

    Adjusted ROI (8)

    26.9%

    31.5%

    Adjusted EBITDA/financial expenses ratio (9)

    130.47

    174.78

    Net indebtedness/adjusted EBITDA ratio

    n.a.

    n.a.

    The Group defines:

    1. ROS as the ratio between Net operating income and total revenues

    2. Adjusted ROS as the ratio between adjusted net operating income and total revenues

    3. ROE as the ratio between the Profit (loss) attributable to owners of the parent and Group equity

    4. ROI as the ratio between Net operating income and Net Invested Capital

    5. Adjusted ROI as the ratio between Adjusted net operating income and Net Invested Capital

    6. Financial expenses refer exclusively to: (i) Bank interest on loans and (ii) Bank interest and fees.

    Total Revenues came to Euro 492,583 thousand, up by Euro 33,783 thousand compared to Euro 458,800 thousand in the first half of 2025. The increase reflects a consolidated performance of the Commercial business (BtoB), alongside good Consumer trends (BtoC). With constant exchange rates, total revenues as of 30 June 2026 would have been equal to Euro 500,208 thousand (+9.0% compared to the first half of 2025).

    Adjusted EBITDA in the first half of the year came to Euro 85,739 thousand, up by Euro 893 thousand (+1.1%) compared to Euro 84,846 thousand in the same period of the previous year. This result was positively affected by the increase in sales volumes, driven in particular by the BtoB channel, with a good increase in the efficiency of sales policies and discount management, as well as the benefits deriving from some product reengineering programmes. In terms of profit margins, these positive trends were more than offset by the increase in transport

    costs and the trend in raw material and component procurement costs. As a result, the adjusted EBITDA margin was 17.4%, a deterioration compared to 18.5% in the first half of 2025.

    Adjusted net operating income came to Euro 58,469 thousand, up by Euro 1,864 thousand (+3.3%) compared to Euro 56,605 thousand in the first half of 2025. Aside from reflecting the operating performance described above, the result was impacted primarily by amortisation and depreciation trends. Depreciation and amortisation during the half-year, amounting to Euro 26,458 thousand, related to industrial investments focusing on moulds, equipment and production lines, as well as the development of digital offerings and the enhancement of corporate IT processes. The Adjusted ROS amounted to 11.9% for the half year ended on 30 June 2026 (compared to 12.3% in the first half of the previous year).

    Adjusted profit for the period came to Euro 43,750 thousand, up slightly (+0.3%) compared to Euro 43,627 thousand in the first half of 2025, with an EBITDA margin of 8.9% (9.5% in the comparative period). Aside from the operating trends already described, the result benefitted from a positive balance of net financial management of Euro 373 thousand and the positive effects deriving from the fair value measurement of equity investments (pursuant to IFRS 9) of Euro 674 thousand, net of income taxes for the period of Euro 15,867 thousand.

    Net non-recurring expense came to Euro 1,498 thousand as of 30 June 2026, primarily relating to personnel expenses, the cost of services and other costs not associated with normal current operations.

    The ratio of Net Indebtedness to Adjusted EBITDA is considered insignificant given that the Group, both as of 30 June 2026 and during the previous financial year, had a positive Net Financial Position.

    The table below shows the consolidated statement of financial position in condensed and reclassified form, which reports the structure of invested capital and sources of financing as of 30 June 2026 and as of 31 December 2025:

    (In thousands of Euro)

    As of 30 June As of 31 December

    2026

    2025

    Loans

    Net Fixed Capital (10)

    288,680

    273,900

    Net Operating Capital (11)

    (71,362)

    (93,492)

    Net Invested Capital

    217,317

    180,407

    Sources

    Equity

    305,915

    336,376

    Net financial position (12)

    (88,598)

    (155,969)

    Total sources of financing

    217,317

    180,407

    1. Net fixed capital is composed of: (i) Property, plant and equipment; (ii) Intangible assets; (iii) Investments in joint ventures and associates; (iv) Deferred tax assets; (v) Non-current financial assets; (vi) Other non-current assets; (vii) Deferred tax liabilities; (viii) Employee benefit obligations; (ix) Non-current provisions for risks and charges; and (x) Other non-current liabilities (excluding trade payables maturing in more than 12 months).

    2. Net operating capital is composed of: (i) Inventory; (ii) Trade Receivables; (iii) Other current assets; (iv) Trade payables; (v) Current tax liabilities; (vi) Current provisions for risks and charges; and (vii) Other current liabilities.

    3. The net financial position consists of: (i) Current financial assets; (ii) Financial derivative assets; (iii) Cash and cash equivalents; (iv) Non-current financial liabilities (including trade payables maturing in more than 12 months); (v) Current financial liabilities; and (vi) Financial derivative liabilities.

      Net fixed capital amounted to Euro 288,680 thousand, up by Euro 14,780 thousand compared to Euro 273,900 thousand for the year ended 31 December 2025. This trend is mainly linked to the growth in tangible and intangible fixed assets, driven by industrial investments in moulds, equipment and production lines, including in particular the expansion and modernisation of the production site of the subsidiary in Slovakia, as well as development activities linked to the digital offering and the enhancement of the Group's IT infrastructure. This increase was also caused by the evolution of rights of use following the renewal of several lease agreements relating to the real estate of foreign commercial branches.

      Net operating capital came to a negative Euro 71,362 thousand, up by Euro 22,130 thousand compared to the negative value of Euro 93,492 thousand as of 31 December 2025. This change is mainly attributable to net operating working capital trends and was impacted by the joint effect of the following factors: (i) the increase in the balance of "Trade receivables" of Euro 7,263 thousand, due to turnover in recent months, with constant average days to collection aligned with the group's historical trends; (ii) the increase in the balance of the item "Inventories" of Euro 34,970 thousand, mainly driven by the growth in the stock of finished products and components, to align with the Group's planning strategy aiming at ensuring product availability to meet sales volumes and production requirements for the second half of the year; (iii) the increase in the balance of "Trade payables" of Euro 20,916 thousand, showing a trend consistent with the trend of the procurement of raw materials and components planned to support the above-mentioned growth in stocks and production programmes for the second half of the year. It should also be noted that: the average number of days for the collection of trade receivables was aligned with the year ended 31 December 2025 (43 in December 2025 and 44 in June 2026, with a trade receivable turnover ratio that went from 8.3 to 8.2); the average days in inventory went from 60 for the year ended 31 December 2025 to 72 for the half year ended 30 June 2026 (the inventory turnover ratio went from 6.0 to 5.0); and the average number of days for the payment of trade payables improved from 111 for the year ended 31 December 2025 to 115 for the half year ended 30 June 2026 (the trade payables turnover ratio went from 3.3 to 3.1).

      Equity totalled Euro 305,915 thousand, down by Euro 30,461 thousand compared to Euro 336,376 thousand in the year ended 31 December 2025. This decline is due to the combined effect of the distribution of dividends and the recognition of the profit for the first half of 2026.

      The Net financial position as of 30 June 2026, which includes the effects of adopting IFRS 16, was positive by Euro 88,598 thousand, down compared to Euro 155,969 thousand at the end of the previous year. This decline can be mostly attributed to the payment of dividends, the change in net working capital and net investments in fixed assets.

      The net financial position, not including the effects of the IFRS 16 accounting standard, amounts to Euro 144,022 thousand. Compared to 31 December 2025, a year in which there was no debt with credit institutions, the Group used two short-term revolving credit lines for a total of around Euro 65,000 thousand.

      The following table shows the amount of the Group's Recurring Free Cash Flow as of 30 June 2026 and 30 June 2025:

      2026

      2025

      2026 vs 2025

      Net cash inflow from operations

      83,459

      84,956

      (1,497)

      Change in net working capital (13)

      (23,730)

      3,617

      (27,348)

      Investments in fixed assets (Recurring) (14)

      (20,255)

      (17,868)

      (2,387)

      Recurring Free Cash Flow Pre-tax (15)

      39,475

      70,706

      (31,231)

      Income taxes paid

      (19,472)

      (26,519)

      7,047

      Recurring Free Cash Flow (16)

      20,003

      44,187

      (24,184)

      EBITDA

      84,494

      82,254

      2,239

      Recurring Cash conversion rate (17)

      47%

      86%

      (39%)

      (In thousands of Euro, with ratios)

      Half year ended 30 June Changes

      The Group defines:

    4. The Change in Net Working Capital as the change in: (i) inventory, (ii) trade receivables, (iii) trade payables, (v) other assets and liabilities.

    5. Investments in fixed assets (Recurring) as investments in fixed assets adjusted by non-recurring transactions.

    6. The Recurring Free Cash Flow Pre-tax as the difference between: (i) cash flow generated by operations, (ii) change in Net Working Capital, (iii) Investments in fixed assets (Recurring).

    7. The Recurring Free Cash Flow as the difference between the Recurring Free Cash Flow Pre-Tax and Taxes paid.

    8. The Recurring Cash conversion rate as the ratio between the Recurring Free Cash Flow Pre-Tax and EBITDA.

    The Recurring Free Cash Flow pre-tax generated by the Group as of 30 June 2026 came to Euro 39,475 thousand. The profit derives from the net effect of cash flow generated by operations of Euro 83,459 thousand, a negative change in net working capital of Euro 23,730 thousand and recurring investments in fixed assets of Euro 20,255 thousand. Considering the taxes paid over the year of Euro 19,472 thousand, the Group generated a Recurring Free Cash Flow of Euro 20,003 thousand, compared to Euro 44,187 thousand as of 30 June 2025.

    The Cash Conversion Rate generated amounted to 47% compared to 86% in the same period of the previous year. Also considering non-recurring investments in fixed assets, the Free Cash Flow pre-tax generated by the Group was Euro 33,396 thousand, corresponding to a Cash Conversion Rate of 40%. Taking into account the taxes' effect, the Free Cash Flow amounted to Euro 13,924 thousand.

    Segment reporting

    The operating segment information was prepared in accordance with IFRS 8 "Operating Segments", which requires the information to be reported consistently with the method adopted by the management when making operational decisions. The Group's approach to the market follows a unique business model that offers an integrated range of 'Wellness solutions' and pursues also higher levels of operational efficiency through cross-production.

    However, for the purposes of sales analysis, company management considers the customer base, geographical area and distribution channels to be important aspects.

    The type of organisation described above reflects the way that Management monitors and strategically directs the activities of the Group.

    A breakdown of the Group's revenues by customer type, geographical area and distribution channel is provided below:

    (In thousands of Euro and percentage of annual change) Half year ended 30 June

    2026 2025 26 vs 25 %

    BtoC

    98,292

    95,339

    2,953

    3.1%

    BtoB

    394,291

    363,461

    30,830

    8.5%

    Total revenues

    492,583

    458,800

    33,783

    7.4%

    Revenues as at 30 June recorded a consolidated growth in the Commercial business (+8.5%) and a moderate growth in the Consumer business (+3.1%) despite the particularly significant comparison with the first half of 2025, which posted a growth of 14% compared to the same period of the previous year.

    A breakdown of revenues by geographical area is provided below:

    (In thousands of Euro and percentage of annual change)

    Half year ended 30 June

    2026 2025 26 vs 25 %

    Europe (without Italy)

    237,741

    213,441

    24,300

    11.4%

    AMERICAS

    76,218

    77,028

    (810)

    (1.1%)

    MEIA

    66,204

    60,941

    5,263

    8.6%

    APAC

    60,895

    59,673

    1,222

    2.0%

    Italy

    51,525

    47,717

    3,808

    8.0%

    Total revenues

    492,583

    458,800

    33,783

    7.4%

    Geographically speaking, since the start of the year the growth in Europe was clearly confirmed, well distributed across the different countries. Italy confirmed the positive trend seen throughout 2025, recording solid again, close to the double-digit growth compared to the previous year, despite the comparison with the +18% growth recorded in the first half of 2025. The MEIA area consolidated the performance recorded in the first quarter, while the AMERICAS area was influenced by a particularly challenging comparison with the first half of 2025, up by +20%, as well as an unfavourable exchange effect.

    A breakdown of revenues by sales channel is provided below:

    Half year ended 30 June

    (In thousands of Euro and percentage of annual change)

    2026

    2025 (1)

    26 vs 25

    %

    Field sales

    308,746

    305,086

    3,660

    1.2%

    Wholesale

    132,008

    107,685

    24,323

    22.6%

    Inside sales

    31,739

    30,383

    1,356

    4.5%

    Retail

    20,090

    15,646

    4,444

    28.4%

    Total revenues

    492,583

    458,800

    33,783

    7.4%

    (1) The comparative data have been restated to allow for a uniform comparison

    On the channels' side, the most positive performance was definitely driven by Retail, which benefitted from an increased geographical presence, as well as higher productivity. The channel most linked to the BtoB sector, Wholesale, marked excellent growth of more than 22%. The performance of inside sales showed a clear recovery compared to the first quarter, inverting the trend and marking growth of nearly 5%.

    Season-related aspects

    As described in previous years, please recall that the Group's results are impacted by the typical seasonal nature of the fitness equipment market, while there were no specific season-related aspects concerning Group operations.

    Likewise, some operating costs also incorporate seasonal trends, such as costs for marketing linked to trade shows, which are primarily concentrated in the first half of the year. As a result, there may be considerable variation in the impact of costs on revenues over the various quarters, as well as operating profitability, which may be different in the different periods of the year. Therefore, the interim results do not make a uniform contribution to the results for the year and only partially represent the overall trend in Group activities.

    Risk factors

    Financial risks

    The financial risks to which Technogym is exposed in connection with its activities are:

    › credit risk, arising from commercial transactions or financing activities;

    › risks related to supplier relations;

    › liquidity risk, related to the availability of financial resources and access to the credit market;

    › market risk, in particular:

    › currency risk, related to operations in areas using currencies other than the functional currency;

    › interest rate risk, related to the Group's exposure to financial instruments that yield interest;

    › price risk, associated with changes in the prices of commodities.

    Credit risk

    The Group has an international customer base and a network of known and trusted distributors. The Group makes use of an internally developed Risk Score Rating system integrated with data from known external data banks and these help the Group to manage requests for non-standard payment terms and take out credit insurance policies as necessary. Tight credit control allowed the Group to record contained levels of past due amounts.

    Risks related to supplier relations

    The Group has always been committed to developing innovative, high-performance quality solutions. To continue this commitment, a close collaboration needs to be maintained with suppliers, particularly those who produce materials and technologies suitable for use in the fitness industry, even if they primarily operate in other sectors. Technogym's supply chain includes suppliers who provide "bill of materials" supplies, some of which are key to Technogym's success, including those that contribute directly to product creation, and also "indirect" suppliers who provide other services or materials, as well as the equipment used in production.

    The Group works closely with those suppliers considered key to the success of its products, establishing longterm relationships in order to minimise the risks related to a potential unavailability of raw materials within the required timescales.

    Periodic performance checks are made, and controls carried out regarding compliance with current environmental and social regulations aimed at guaranteeing a stable supply chain.

    Moreover, Technogym has adopted a structured supply chain assessment process, involving on-site audits and checks to ensure continuous monitoring.

    Liquidity risk and change in cash flows

    The Group's liquidity risk is closely monitored by the parent company. In order to minimise the risk, the Group has implemented centralised treasury management with specific procedures that aim to optimise the management of financial resources and the needs of the Group companies.

    Market risks

    Exchange rate risk

    The Group operates internationally and is therefore exposed to exchange rate risk, especially with regard to business and financial transactions entered into in USD, GBP, CNY, AUD and JPY.

    The Group puts in place exchange rate risk hedges based on the ongoing assessment of market conditions and the level of net risk exposure, combining as required the use of:

    › "Natural hedging", i.e. a risk management strategy that pursues the objective of combining both economic-financial flows (revenues-costs, collections-payments) and balance sheet assets and liabilities that are denominated in the same foreign currency and that have a consistent time frame so as to achieve net exposures to exchange rate risk which may be hedged more effectively and efficiently;

    › Derivative financial instruments, to hedge net exposures in assets and liabilities denominated in foreign currency;

    › Derivative financial instruments used as cash flow hedges relating to highly probable future transactions (Cash Flow Hedge Highly Probable Transaction).

    Interest rate risks

    Interest rate risk is related to the use of short and medium/long-term credit lines. Variable rate loans expose the Group to the risk of fluctuations of cash flows due to interest. The Company does not use derivative instruments to hedge interest rate risks.

    Price risk

    The Group purchases materials from international markets and is therefore exposed to the risk of price fluctuations. This risk is partially hedged by foreign currency forward purchase agreements with settlement dates consistent with the purchase obligations.

    Non-financial risks

    Internal risks - effectiveness of processes

    The processes that characterise the different areas of the Group business are carefully positioned in a well-structured system of responsibilities and procedures.

    The application of these procedures ensures the correct and homogeneous development of processes over time, irrespective of personal interpretations, also making provision for mechanisms of gradual improvement.

    The set of procedures for the regulation of company processes is incorporated into the Quality Assurance System and is also subject to certification by third parties (ISO 9001).

    Within the system of processes, the procedures for the management of insider information and for human resources selection and management are regulated.

    External risks - markets, country risk

    Market risk is mitigated by the Group's geographically diverse operations and product diversification across market segments.

    As the Group operates on an international level, it is exposed to local economic and political conditions, potential restrictions on imports and/or exports and controls over cash flows and exchange rates.

    With regard to the conflict in Ukraine, management is constantly monitoring the situation, as well as the related embargoes on the Russian market. It should be noted that the Group operates in Ukraine exclusively through a local distributor, and the volumes are low. Regarding the Russian market, Technogym has suspended exports and operates through its subsidiary Technogym AO, which currently provides business improvement to local operators, generating revenues amounting to less than 0.5% of the Group's total revenues.

    The Group decided to retain the amount recognised previously in provisions for risks and charges, related to a portion of existing liquidity, in the financial statements, as the amount is still deemed at risk and subject to assessment in relation to any methods of distribution to the parent company.

    Throughout the first half of 2026, the Group continued to closely monitor developments in the geopolitical and commercial landscape, with a particular focus on the United States with regard to the tariff package introduced by the US administration on 2 April 2025 as part of the International Emergency Economic Powers Act (IEEPA). Following the February 2026 ruling by the United States Supreme Court, whereby the tariffs were declared illegitimate, the local US subsidiary, supported by a leading customs intermediary, promptly undertook the appropriate formal procedures to recover the additional customs duties unduly paid during the period in which the regulation was in force. These customs clearance and receivable recovery activities are currently being managed and monitored. Although the IEEPA tariffs were revoked, please recall that the US administration also introduced a temporary tariff scheme based on Section 122 of the Trade Act of 1974. Therefore, the Group continues to conduct in-depth analyses to assess and mitigate the potential economic and financial impacts of tariff developments. Based on the assessments performed, at the moment no significant effects have been identified either in the supply chain or in the trend of sales or margins in the US market, where demand remains robust. Technogym is successfully continuing with its luxury and high premium segment positioning strategy, which makes it possible to maintain adequate margins, also in the presence of external pressure on costs.

    The geopolitical conflict in the Middle East, which began in February 2026 and is still ongoing, continues to impact the global macroeconomic scenario with high levels of instability and uncertainty. The continuation of tensions in the area has influenced strategic trade routes, triggering an overall rise in logistics costs and maritime freight rates globally and a significant extension of transportation times. During the first half of 2026, albeit in the presence of a stance of general prudence on the part of area operators, which resulted in a temporary reformulation and the postponement of the development of certain commercial projects in some sales channels, there were no interruptions in operations. Technogym is continuing to constantly monitor the evolution of the political context to evaluate and promptly mitigate any repercussions on the global supply chain and local operations. Based on the analyses performed and the estimates currently available, no critical elements have emerged that would compromise business continuity, production capacity targets or the Group's overall profit and loss, income and cash flows.

    Cybersecurity risks

    The growing adoption of digital technologies and the progressive digitalisation of business processes expose the Group to potential risks of cyber attacks, within a continuously evolving global framework of threats. In this scenario, the rapid spread of cutting-edge technologies, like artificial intelligence, also represents an opportunity to strengthen IT defence capabilities and an emerging risk factor, which requires a structured and responsible approach to its use.

    To handle this complex risk scenario, Technogym adopts a structured and resilient cybersecurity model based on international standards. This model involves the adoption of advanced technological measures, strategic partnerships with industry experts and specific insurance cover. In this context, the Group relies on a 24/7 Security Operation Centre (SOC) devoted to continuously monitoring corporate networks, databases and applications to identify and promptly prevent potential threats. In order to further boost the effectiveness of monitoring activities and the incident response time, Technogym has insourced the management of the SIEM (Security Information and Event Management) platform, enabling the centralised correlation and analysis of security events.

    To strengthen the organisational structure, the Group has defined an IT System Security Policy governing ordinary and reactive cyber activities, structuring specific roles and responsibilities. This structure was further strengthened thanks to the reinforcement of the internal team and the hiring of a specialised individual entirely dedicated to the GRC (Governance, Risk, and Compliance) area, intended to oversee regulatory compliance, third-party risk analysis and strategic security alignment.

    Precisely with a view to the continuous strengthening of the security posture and in close synergy with the completion - which successfully took place during the half-year - of the project for adaptation to the NIS2 European directive and the relative national regulatory framework, Technogym has implemented and updated dedicated policies and procedures. This regulatory and procedural effort is intended to guarantee full compliance with the most recent compliance requirements and constant alignment with the highest international standards, consolidating the Group's governance and operational resilience.

    The Group also promotes a widespread security culture through a proactive approach that includes continuous cyber education programmes that differ based on company roles. In order to test and consolidate team members' awareness of cyber threats, systematic monthly phishing simulation campaigns are conducted. In parallel, to guarantee the integrity and security of the ecosystem of products and services offered, Technogym performs ongoing targeted penetration testing on the various types of equipment as well as on digital platforms. Lastly, the continuous monitoring of the primary risk indicators linked to privacy and information security is supported by international certifications, like the ISO 27001 standard.

    The Group's ongoing commitment is aimed at ensuring the utmost protection of corporate assets and customer data, while preserving operational continuity and strengthening market confidence.

    Climate-related risks

    Climate change is a particularly important issue for Technogym, both in terms of the potential impacts on company activities, and for the role that the Group can play in the transition towards a more sustainable economy.

    During the first half of 2026, Technogym continued to monitor the existence of climate-related risks, physical and transition risks, considering any events that could affect the assumptions already made.

    As well as these risks, a current impact associated with climate change is the production of GHG emissions, which Technogym generates in insignificant quantities at its production plants in Italy and Slovakia (Scope 1&2), as well as along the value chain (Scope 3). For this reason, the Group is strongly committed to managing environmental issues and implementing strategies aimed at reducing its carbon footprint, with the aim of minimising emissions and promoting a more sustainable development model.

    In 2025, Technogym prepared a transition plan, including an assessment of its impacts on its financial statements, with the aim of gradually reducing the Group's CO2 emissions. This plan includes, in detail, the adoption of

    innovative solutions throughout the production chain, the optimisation of energy consumption and an increase in the use of renewable sources, thus contributing to the transition towards a low-carbon economy.

    Research, innovation and development

    Product innovation has always been the Technogym Group's driver of growth. The capacity to innovate is based primarily on the expertise acquired over time by the division dedicated to product research and development, activities traditionally considered an essential tool for reaching and consolidating a leading position in the international fitness equipment market owing to the quality, innovation and design of its products.

    The first half of 2026 saw the successful continuation of the spread of Technogym Ecosystem on the market, a unique digital ecosystem in the sector, which allows users to access their personal wellness experience anywhere and also provides a complete range of consumer and professional apps to access their individual wellness programs, including via mobile devices. The platform makes it possible to connect final users, professional operators and Technogym products ("Wellness on the Go") in real time and in any environment, by aiming to offer, on one hand, greater personalisation and general improvement in the wellness experience for users and, on the other, new opportunities for professional operators to widen their customer base and retain customers.

    On the product front, in the Home business line the launch of the new Sand Stone Collection continued. With the new Sand Stone Collection, Technogym ushers in a new era of Wellness Luxury Living, bringing to the most exclusive wellness spaces an aesthetic language inspired by nature and designed to meld design, innovation and wellness. Characterised by warm tones, sophisticated materials and textured finishes, the collection lends itself to creating harmonious and distinctive environments in which technology and refinement coexist in a perfect balance. Designed for private residences, luxury hotels, premium clubs and hospitality projects, Sand Stone redefines the rules of contemporary wellness design, transforming every space into an immersive experience of comfort, authenticity and timeless elegance.

    During the most important industry trade shows like IHRSA, FIBO and Rimini Wellness, Technogym presented its vision of the future of wellness, guided by artificial intelligence and the personalisation at the centre of the Technogym AI Ecosystem, developed thanks to 40 years of scientific research and a unique wealth of data collected from millions of users connected worldwide. In this context, Technogym also announced a long-term partnership with Google Cloud to develop the new generation of artificial intelligence-based solutions for health and wellness, leveraging the advanced AI technologies of Google Cloud to further evolve the Technogym Ecosystem and offer increasingly personalised experiences. By integrating advanced AI technologies, new iconic products and increasingly evolved digital solutions, Technogym redefines the concept of precision training, offering personalised experiences capable of improving results, engagement and long-term wellness.

    Medical and scientific research

    A scientific approach is an integral part of Technogym's product development, and the company works with many experts in the field as well as with numerous Italian and international universities. These partnerships focus on the biomechanical and physiological analysis of products being developed, in order to certify their security and effectiveness and study the benefits for sport and health.

    Technogym also collaborates with professional athletes and teams to support them in biomechanical and physiological analyses. These analysis activities are carried out in the Technogym Lab, the laboratory with spaces and technologies dedicated to physiological tests and movement analyses. During the year, a number of athletes in various sports were tested to evaluate their performance. The Technogym Lab, equipped with the latest technologies, is also currently used to analyse Technogym products in the development process.

    In the first half of 2026, significant investments were made to participate in international scientific events focusing on topics concerning healthy longevity. The Director of the Scientific Department participated in Ageing Asia in Singapore, Longevity Med Summit in London, Life Summit in Berlin and Milano Longevity Week.

    The scientific collaborations engaged in by members of the Technogym scientific department led to two publications in high impact journals like Nature Communications (Effect of a behavioral counseling for adoption

    and maintenance of a physically active lifestyle on long-term mortality in people with type 2 diabetes: post hoc analysis of the Italian Diabetes and Exercise Study_2. Balducci S, Haxhi J, Vitale M, Mattia L, Calvi F, Marini M, Ciocca E, Auccello F, Gentile A, Sacchetti M, Orlando G, Zanuso S, Nicolucci A, Pugliese G; Italian Diabetes and Exercise Study 2 (IDES_2) Investigators. Nat Commun. 2026) and Clinical Nutrition (Determining body composition using different bioimpedance technologies: Is an agreement possible? (Campa F, Sampieri A, Cerullo G, Zoffoli L, Coratella G, Paoli A. Clinical Nutrition 2026).

    Investments and acquisitions

    During the first half of 2026, the Group made investments in property, plant and equipment and intangible assets totalling Euro 28,281 thousand, up compared to the first half of 2025. These strategic investments are aimed at developing the business, postponing any non-urgent investments.

    The data in this section does not include the recognition of the right of use arising from the adoption of IFRS 16. The tables to note 5.1 provide details on the impacts of that standard on the financial statements.

    The amounts of investments made by the Group in the half year ended 30 June 2026 and in the half year ended 30 June 2025 are shown below, broken down by type:

    (In thousands of Euro)

    Half year ended 30 June

    2026 2025

    Property, plant and equipment 17,116 15,227

    Intangible assets 11,165 9,226

    Total investments 28,281 24,453

    The table below shows the amounts of investments made by the Group in the half year ended 30 June 2026 and in the half year ended 30 June 2025, relating to the item "Property, plant and equipment", broken down by category:

    2026

    2025

    Investments in property, plant and equipment

    Land

    416

    912

    Buildings and leasehold improvements

    1,591

    1,477

    Plant and machinery

    309

    219

    Production and commercial equipment

    3,130

    2,244

    Other assets

    2,959

    1,826

    Assets under construction and advances

    8,711

    8,549

    Total investments in property, plant and equipment

    17,116

    15,227

    (In thousands of Euro)

    Half year ended 30 June

    At the reporting date, the Group has no contractual commitments for the acquisition of property, plant and equipment.

    The table below shows the amounts of investments made by the Group in the half year ended 30 June 2026 and in the half year ended 30 June 2025, relating to the item "Intangible assets", broken down by category:

    2026

    2025

    Investments in intangible assets

    Development costs

    1,197

    1,094

    Patents and intellectual property rights

    2,394

    2,194

    Concessions, licences, trademarks and similar rights

    241

    158

    Intangibles under development and advances

    7,184

    5,444

    Other intangible assets

    149

    336

    Total investments in intangible assets

    11,165

    9,226

    (In thousands of Euro)

    Half year ended 30 June

    Investments in property, plant and equipment mainly include the ongoing expansion of the Slovak branch's production plant, as well as the purchase of new dies and equipment for production plants and the purchase of land bordering the Technogym Village. Investments relating to the item buildings and leasehold improvements are linked to the opening, expansion and upgrading of boutiques, stores and offices at the commercial branches.

    Investments in intangible fixed assets include costs for the development of new projects and restyling of existing projects, as well as purchases of software. Development costs are capitalised according to IAS 38 only if the innovations introduced lead to technically feasible processes and commercially viable products, and the economic benefits of such innovations can be reliably measured. Insofar as "Intangibles under development and advances" are concerned, the increase refers to expenses incurred by the Group relative to projects for the development of new products, as well as software and supporting applications not yet available for use at the reporting date.

    Related party transactions

    There were no related party transactions that had a significant impact on the financial position or results of the Group as of and for the half year ended 30 June 2026, as such to require prior approval by the Board of Directors.

    Related party transactions were settled on an arm's length basis and were valued and performed in respect of the appropriate internal procedure (which can be consulted on the website http://corporate.technogym.com/it, Governance section), which defines their terms and methods of verification and monitoring.

    Information on relations with related parties, as required by Consob Communication no. DEM/6064293 of 28 July 2006, is presented in the financial statements and in the note "related party transactions" of the condensed half-yearly consolidated financial statements as of 30 June 2026.

    Option not to disclose information in the case of non-material transactions

    Pursuant to Article 70, paragraph 8, and Article 71, paragraph 1-bis of the Issuers Regulation, the Issuer opted to defer the obligation to disclose information in cases indicated in Articles 70, paragraph 6, and 71, paragraph 1 of the Issuers Regulation.

    Information on shares

    In this market context, some statistics concerning the performance of Technogym stock in the first half of 2026 are reported below. Please also note that the company owns a total of 2,036,145 treasury shares.

    Share performance

    The diagram below summarises the performance of the Technogym share price:

    Main stock market indicators (Euro)

    Shares listing

    Official price as of 2 January 2026

    16.24

    Official price as of 30 June 2026

    15.20

    Minimum closing price (January-June)

    15.19

    Minimum price in absolute terms

    14.73

    Maximum closing price (January-June)

    21.77

    Maximum price in absolute terms

    21.82

    Stock market capitalisation

    Stock market capitalisation as of 02 January 2026

    3,269,558,600

    Stock market capitalisation as of 30 June 2026

    3,060,178,000

    Ordinary shares

    No. outstanding shares

    201,327,500

    No. of treasury shares

    2,036,145



    Shareholding structure

    Shown below are the shareholders who, pursuant to Art. 120 of the Italian Consolidated Law on Finance (T.U.F.), hold a significant shareholding as of 30 June 2026:

    Main shareholders

    Number of

    shares

    Share capital %

    Voting rights %

    TGH S.r.l.

    68,000,000

    33.78%

    58.38%

    NIF Holding S.r.l.

    12,079,650

    6.00%

    6.91%

    SPAC S.A. (Glasenberg)

    28,133,987

    13.97%

    8.05%

    Ivan Glasenberg

    6,100,000

    3.03%

    1.75%

    The Issuer's share capital as of 30 June 2026 amounted to Euro 10,066,375, divided into 201,327,500 ordinary shares with no par value. At 30 June 2026, the Issuer held 2,036,145 treasury shares.

    As of the date of publication of these Condensed Half-Yearly Consolidated Financial Statements, TGH S.r.l. held 33.78% of the Issuer's share capital (representing 58.38% of total voting rights), NIF Holding (Italy) S.r.l. held 6% of the Issuer's share capital (representing 6.91% of total voting rights), SPAC S.A. held 13.97% of the Issuer's share capital (representing 8.05% of total voting rights), Ivan Glasenberg held 3.03% of the Issuer's share capital (representing 1.75% of total voting rights), and the remaining 43.22% of the Issuer's share capital was free float on the EXM market managed by Borsa Italiana S.p.A.

    Significant events after the reporting period

    There were no significant events after 30 June 2026.

    Outlook

    The global macroeconomic and geopolitical environment continues to be characterized by a high level of uncertainty, fueled by the persistence of the ongoing wars. The AI boom and the surge in data center buildout have driven a sharp increase in electronic component costs, while at the same time rising energy costs have pushed up both transportation costs and raw material prices.

    In response to rising costs, Technogym has implemented a series of targeted actions to protect product margins and drive operational efficiency. In July, the Company also adjusted its price lists, confirming the brand's pricing power.

    Despite this environment, the megatrends tied to wellness, health, and healthy longevity remain solid, continuing to serve as powerful long-term growth drivers and confirming themselves as structural, non-cyclical trends.

    In such scenario, the uniqueness of the Technogym ecosystem - which integrates hardware, software, content, and design into a distinctive wellness offering - represents a source of resilience and differentiation, one that Technogym continues to invest in with conviction, in particular by increasingly integrating AI-based technologies. In 2026, the company introduced the Sand Stone version across its entire product range, a remarkable undertaking with a significant impact on investments. At Technogym, this type of comprehensive update typically occurs only every 10 to 15 years, as it involves every aspect of the products: from the mood board, materials, and finishes to the functionalities.

    The Company continues to invest in research and development as well as in infrastructure, including the expansion of its production facility in Slovakia and the construction of the new Healthness Lab - an extension of the Technogym Village - designed to house research, testing and innovation activities for future products, alongside the ongoing opening of new boutiques worldwide (Miami, Amsterdam and Rome in 2026) and the strengthening of its sales networks. Total investments for the year 2026 are expected to be approximately 80 million Euro.

    In light of the first-half results and the positive trend in the order backlog, Technogym looks forward with confidence to the evolution of the current financial year, supported by the uniqueness of its business model, brand positioning, and positive net financial position.

    Other information

    Events and references

    Key events during the half year

    In the first half of 2026, Technogym organised local activations within its showrooms and boutiques worldwide and was a key player in numerous international events in the company's various business areas. Some of the most significant include:

    • In January, the annual meeting of the World Economic Forum (WEF) was held with the theme 'A Spirit of Dialogue'. Every year, with the participation of over 100 governments, the main international organisations, the Forum's partner companies, leaders of civil society, young innovators and the media, the meeting facilitates dialogue between public and private stakeholders to address economic, social and environmental challenges and promote collaboration for positive change. At Davos, CEO and Founder of Technogym Nerio Alessandri and board member Erica Alessandri have for years now been some of the main promotors of the health and quality of life working group, presenting Technogym-brand wellness as an enabler for stakeholders to promote the strategic role of wellness and health in global policies, with a particular focus in sessions dedicated to the social value of sport, urban development, health and prevention.

    • At the Milano Cortina 2026 Olympics, Technogym was Official and Exclusive Supplier of the Olympics and Paralympics for the tenth time. During this edition, Technogym set up 22 centres for the training of more than 3500 athletes in 6 Olympic Villages and competition venues.

    • March saw the HFA Show (formerly IHRSA) - the most important global fitness and wellness event that was held in San Diego in 2026 and in which more than 400 exhibitors and 10,000 sector operators (including visitors and those registered for the convention) from all over the world participated.

    • In the early months of the year, the new Technogym Village photovoltaic system began operating, with overall power of more than 2 MW, infrastructure of roughly 17 thousand square metres capable of covering up to 100% of the structure's energy requirements during energy production peaks.

    • At FIBO - the most important European event in the fitness and wellness sector, held in Cologne, Germany, in April - Technogym presented the new Technogym AI Ecosystem, confirming its commitment to digital innovation to support wellness. The platform integrates artificial intelligence, connected devices and personalised services with a view to offering increasingly effective and personalised experiences to users and sector operators.

    • During Milan Design Week 2026, Technogym presented UNICA MENTE, the installation that celebrates 40 years of Unica, the complete home gym within one and a half square metres, which has become a veritable design icon that defined a new category of home products. Conceived of by Felice Limosani, the installation proposed a reflection on the link between body and mind through the testimony of 40 sports, culture and business personalities, enhanced with a social dimension due to the donation of 40 Unica products to schools and charities identified by the project's key players.

    • In June, Technogym participated in Rimini Wellness, the reference industry trade fair for the Italian market, where amongst the many innovations it devoted a stand to PURE STRENGTH, the platform

      dedicated to strength training developed to meet the needs of a range of communities, from bodybuilding to functional fitness.

    • Technogym launched RUN X, the first World Championship of running on a treadmill, in partnership with the IOC's World Athletics, which will bring the community of runners, one of the largest sports communities in the world, to fitness and wellness clubs. On 3 June, the RUN X Conference was held at the Technogym Village, in the presence of more than 200 sector operators that will participate in the programme. The eliminatory phases will take place starting in October 2026, while the final will be held at the Technogym Village in March 2027.

    Lines of Business (LOB)

    The disclosure provided below is monitored by the management exclusively from the commercial perspective. The Group's approach to the market, as noted above, follows a unique business model that offers an integrated range of 'Wellness solutions' and also pursues higher levels of operational efficiency through cross-production.

    Fitness and Wellness Clubs

    Fitness and Wellness Clubs continue to be one of the most significant market LOBs in terms of sales volumes, with considerable growth with respect to the previous year. Technogym continues to be the trusted supplier for the most important chains of clubs in the world. The digital component is increasingly becoming a factor of differentiation for Premium/Luxury chains as well as for rapidly expanding players. In all cases, Technogym Checkup represents the point of access to the Technogym ecosystem and the decisive factor for attracting and retaining end customers, determining operator success.

    Confidence in the sector is growing substantially. Some of our large clients have confirmed plans for expansion and the opening of new locations in the second half of the year. In addition, negotiations continue for the supply of smart equipment and digital solutions with other leading chains in Europe, the USA, China, Australia and the Middle East.

    HCP (Health, Corporate & Performance)

    As regards the HCP LOB, more and more companies all over the world are launching their own internal corporate wellness programmes. Worldwide, over 12 thousand companies have already chosen Technogym as their partner for the creation of projects aimed at improving the health of their employees.

    On the Corporate Wellness front, during the first half of 2026 the company set up a number of wellness centres, including for JP Morgan in Chicago, in the United States, and for ADNOC (Abu Dhabi National Oil Company) in the United Arab Emirates.

    As far as Education is concerned, the best universities and business schools relied on Technogym for the promotion of the right lifestyles to young talents. In the early months of 2026, new centres were installed in a number of universities worldwide, including Texas A&M University in the United States.

    As concerns the Sport Performance world, early in the year Technogym set up a number of centres around the world, including at the prestigious Wimbledon Grand Slam tournament in the United Kingdom, the Saudi Olympic & Paralympic Committee and the Belasteguin Padel Academy in Spain, founded by Fernando Belasteguín, considered one of the most iconic figures in the history of padel.

    In the Uniformed Corps, the United Arab Emirates has selected Technogym to modernise its physical and digital infrastructure in the security and defence divisions. In the first half of 2026, important installations were made at the United Arab Emirates Presidential Guards and the Dubai Police Headquarters. In Italy, the Italian Navy selected Technogym to set up areas dedicated to training and high performance on board 18 ships, including Nave Emilio Bianchi and Nave Raimondo Montecuccoli that have already been completed. The project confirms Technogym's role as a main partner for improving the physical performance and wellness of those in uniform.

    Hospitality & Residential

    Technogym, already present in the most prestigious international hospitality destinations, was again confirmed in the first half of 2026 as the reference partner for high-end hotels. In the Hospitality & Residential LOB, the company works with the main sector operators at global level, contributing to the evolution of the wellness experience and the enhancement of the offering for hotel guests.

    During the first half of the year, Technogym consolidated its global presence in the luxury hospitality sector, supplying its equipment to a number of iconic facilities. These include the Four Seasons San Domenico Palace in Taormina, Hôtel Byblos in Saint-Tropez, the St. Regis in New York and the new installations at the Wynn Encore in Las Vegas.

    As regards the Residential sector, in the first half of the year it worked with the prestigious complex The H Bangbae Seoul in South Korea, Ritz-Carlton Residences The Woodlands, Ritz-Carlton Residences Sarasota Bay, St. Regis Bal Harbour and One Park Tower by Turnberry in the United States, as well as Ritz-Carlton Residences Diriyah in Saudi Arabia and the Bvlgari Lighthouse Dubai project in the United Arab Emirates.

    On the Leisure Club front, it partnered with the prestigious Royal Automobile Club in London, Brocket Hall Estate & Golf Club in the United Kingdom, Hong Kong Country Club, Soho House Berlin, Soho House Miami, Soho House Old Granada Studios in Manchester, and the Seville Golf and Country Club in the United States.

    In the Cruise sector, Technogym was confirmed as the reference brand of the most important operators in the world: from MSC Crociere to Costa Crociere, Disney Cruise Line, Norwegian Cruise Line Holdings and Seabourn. In the first half of the year, it set up fitness areas in Aman at Sea, the first luxury yacht of the acclaimed Aman group, along with the installations on board the new Regent Cruises Prestige, MSC Asia, MSC Sinfonia and Costa Favolosa. It also continued to collaborate with the main sector operators by upgrading the fitness areas on Disney Wonder and Seabourn Quest.

    Home & Consumer

    Technogym is present in more than 500,000 private homes worldwide.

    Starting from the Technogym Ecosystem strategy, Technogym is capable of creating solutions for homes based on the space available, the customer's athletic interests and desired content: the professional Artis and Skill ranges for customers with more space who can set up their own home gym, the Personal design range for users who want to add one or two products that blend in perfectly with their home furnishings, as well as compact products for those who have smaller available spaces, like Technogym Bench or Technogym Connected Dumbbells. The offer is rounded out with the Sand Stone Collection, the new exclusive collection dedicated to the most prestigious residential spaces, which melds performance, innovation and design to create wellness experiences perfectly integrated within contemporary luxury environments. As far as activities associated with the Milan Salone del Mobile are concerned, Technogym Reform was presented at the Technogym stand, in preparation for the international communication and marketing plan that will be launched in the second half of the year.

    In all of the scenarios described, the Technogym App, using artificial intelligence, is able to offer a fully personalised workout experience based on customer's level and taste, which evolves based on results.

    In the first half of 2026, the historical Technogym space at Harrods in London was reopened, in addition to summer pop-ups at the Porto Cervo Waterfront as well as in Ibiza at the Ibiza Gallery, which will remain open throughout the summer. In addition, Technogym boutiques are present in some of the most prestigious Mediterranean destinations, including Marbella, Bodrum and Porto Montenegro. Important new openings are planned for the second half of the year.

    Partnerships

    Technogym continues to reinforce its positioning as a reference partner for global sports, alongside athletes, teams and large international events with its technologies for athletic conditioning and recovery.

    The half-year began with the announcement of the global partnership with Charles Leclerc. The Ferrari HP driver chose the Technogym Village to perform performance assessment testing and prepare for the new Formula 1 season, once again confirming Technogym's role as the benchmark for elite athletes.

    One of the most significant occasions of the half-year was the Milan Cortina 2026 Olympic and Paralympic Winter Games, which marked Technogym's tenth time as Official and Exclusive Supplier of fitness equipment. This path began at Sydney 2000 and confirms the company's leadership in top-tier sports. With its workout areas set up for athlete training and recovery, Technogym has supported thousands of athletes from all over the world, contributing to their performance and consolidating its role as a partner of excellence for the highest-level workouts. Furthermore, during the half-year, the Technogym Ambassador Federica Brignone chose the Technogym Village for her rehabilitation after the serious injury she suffered at the start of the season. Thanks to a record recovery, the athlete was able to return to competition in time for the Milan Cortina 2026 Games and was rewarded with an Olympic medal.

    In tennis, Technogym confirmed its presence at the Internazionali BNL d'Italia in Rome, as part of its partnership with the Italian Tennis and Padel Federation, continuing to support the preparation of the circuit's top players. In parallel, relationships were reinforced with some of the most prestigious international tournaments, including Rolex Monte-Carlo Masters, Roland Garros and Indian Wells, laying the foundation for a further expansion of partnerships in the coming years. The half-year also concluded with supplies provided to the new Wimbledon gyms, a project met with enthusiasm on the part of players and organisers and which represents a significant platform for the development of a future long-term partnership.

    Lastly, Technogym entered into a new partnership with the National Basketball Players Association (NBPA), which represents NBA players. The collaboration marks an important step towards consolidating the brand's presence within professional North American basketball and developing new commercial opportunities with some of the best athletes in the world.

    Human Resources and Organisation

    Technogym recognises the fundamental importance of human resources, their health, training, motivation and incentives. Development of their qualities and skills is considered essential for the implementation of the corporate strategy.

    During the first half of 2026, Technogym University - the company's Academy dedicated to employee training -continued to be committed to spreading the Technogym Culture and developing the organisation's distinctive skills, through a structured training plan covering all of the company's areas.

    The plan was built starting on two main areas:

    › Strategic cross skills, identified as fundamental for the future success of the company.

    › Specific technical skills, for each process, company function and role.

    The design of training paths took into account both the results of the Global Performance Appraisal and individual development plans, guaranteeing alignment between individual training needs and strategic objectives.

    For 2026, Technogym University has as its priority objective the training of its employees across the following three areas:

    • Leadership: with a focus on the development of the Technogym Leadership Model and the spread of an entrepreneurial mentality to all levels of the organisation.

    • Lean Thinking: by strengthening Lean competencies and enhancing Technogym processes, supported by KPOs

      (Kaizen Project Owners).

    • Artificial Intelligence: with a view to understanding the potential of the introduction of certain AI applications within the company, thanks to the active engagement of AI Change Agents.

    These initiatives work alongside workshops and transversal testimonials, which involved all company areas, to strengthen the shared culture and distinctive competencies of Technogym. The goal is to translate the company's philosophy into concrete Employee engagement & branding actions with communication campaigns dedicated to projects and activities that actively promote participation and the sense of belonging to Technogym.

    The "Working 4 Wellness" (W4W) project is successfully continuing, the company's welfare programme complete with activities and services aimed at all facets of employees' mental and physical wellbeing: caring for body and mind, and nutrition.

    Specifically, Corporate Wellness is one of the core services in the project, offering all Technogym staff, both at headquarters and the subsidiaries around the world, the chance to access the company Technogym Wellness Center or to take advantage of a specific welfare credit to be used towards an annual subscription to an affiliated Wellness Club. Furthermore, the "W4W" programme also offers a restaurant service at the Technogym Restaurant, with balanced menus designed in collaboration with a nutrition expert, and the "T-Take Home" takeaway service, which provides the possibility of booking dinner directly via an app.

    Aside from welfare infrastructure, Technogym invests in the creation of a cohesive and active internal community. Every year it organises high-impact and high-participation initiatives, including:

    • Technogym Summer Games: the now traditional company sporting event, in its 23rd edition: 1 month of individual and team workouts and challenges aimed at favouring teambuilding and healthy competition amongst coworkers, culminating in the Technogym Summer Party, the company's summer event.

    • Sports challenges and Community Run: active community programmes like the RUN X Challenge and the Technogym Running Club, planned to transfer Technogym's heritage in running specifically and to promote an active lifestyle and opportunities for employees to come together.

    • Technogym Village Open Days: special days entirely dedicated to families and coworkers, with a full programme of sports activities and workshops designed for children and adults alike, aimed at sharing the company's space and values with loved ones.

    • Awareness-raising campaigns: structured initiatives like Let's Move & Donate Food or Yellow day! as global days for engagement, movement and the involvement of the entire Technogym population.

    • Local sports events: Diabetes and Alzheimer Marathon, which stimulate the spread of the culture of wellness and the pride of belonging.

    Technogym is committed to supporting various aspects of team members' personal lives by offering a broad range of discounts and special benefits with external facilities for healthcare services, cultural activities and leisure time activities devoted to Technogym employees and their households.

    These include the wellness screening service, enhanced by free and personalised annual health check-ups to constantly monitor health, courses of physical therapy and personal training at discounted rates, the summer centre for employees' children (1-13 years old), tax advisory activities and an ad hoc healthcare policy reserved for workers based on their seniority in the company, as well as services intended to simplify everyday life, like the company laundry service directly accessible in the office.

    Social responsibility, environment and safety

    Sustainability strategy

    Technogym proudly promotes Wellness®, the authentic lifestyle launched by Nerio Alessandri in Romagna that combines regular physical activity, balanced nutrition and a positive mental approach, with the main goal of improving the quality of life of each person. Founded by Nerio Alessandri, Wellness® is radically different from the traditional concept of fitness, proposing an Italian vision that, starting from the principle of "mens sana in

    corpore sano", transforms hedonism into a real social revolution that not only expands involvement beyond fitness enthusiasts, but offers everyone the opportunity to improve their physical and mental wellbeing.

    In February 2025, thanks to new technologies and AI, in which he has been investing for years, Nerio Alessandri launched Healthness™, a new vision of wellbeing that integrates scientific and personalised prevention. The term combines the concepts of health and wellness, proposing an innovative approach that focuses on the care of healthy people, with the aim of preventing diseases before they occur. Healthness™ represents a fundamental cultural change where exercise, supported by advanced technologies such as artificial intelligence and precision training, becomes a preventive practice to improve quality of life and promote healthy longevity.

    Technogym's approach to sustainability reflects strong consistency and synergy with the corporate mission of the Company and the Group. Technogym's aim is to disseminate the Wellness Lifestyle globally with a view to promoting regular physical exercise and healthy lifestyles and improving people's quality of life. Wellness, the corporate philosophy of Technogym, is key to defining the strategic objectives of the Company and the Group. It reflects our commitment to building shared value with all stakeholders. The close correlation between business strategy and sustainability is what guides the Group in its decisions and actions, which are designed to meet the health needs and demands of ordinary people. The wellbeing of end users and, therefore, of the community as a whole, is central to the Group's corporate objectives, and it starts at the product design phase. We maintain this focus throughout the product's life cycle, from the production process through to marketing and after-sales support. This combination of factors makes the Group's business model unique, and fosters strategic alignment with the United Nations Sustainable Development Goals (SDGs) and the 10 Principles of the UN Global Compact (UNGC).



    Technogym contributes to achieving Goal 3 "Good Health and Wellbeing", with specific reference to Target 3.4. "By 2030, reduce by one-third premature mortality from non-communicable diseases through prevention and treatment and promote mental health and wellbeing". The 2025-2030 Sustainability Plan represents the evolution of these commitments, fully integrating the principles of environmental, social and governance (ESG) responsibility into company processes.

    Sustainability Plan

    Technogym's 2025-2030 Sustainability Plan is based on three main pillars:

    Climate & Environment: the first strategic pillar concentrates on decarbonisation and the integration of circular economy principles in the business model. The climate transition plan, drafted and approved by the Board of Directors in 2026, is at the heart of this vision. Furthermore, the calculation of Scope 3 emissions throughout the value chain is an essential tool. In the Plan implementation period, initiatives and activities will be developed in the areas of:

    • Ecodesign and Circularity;

    • Energy Efficiency;

    • Product Innovation.

      People: the second strategic pillar is focused on the creation of an employment ecosystem in which individual wellbeing and inclusion become the drivers of innovation. This commitment is broken down into two key programmes:

    • People & Working for Wellness: employee wellness is managed through the "Working for Wellness" programme, which offers health check-ups, physical activity programmes and balanced nutrition;

    • Diversity & Gender Equality: on the basis of the Women Empowerment Principles of the UN Global Compact (UNGC), the goal is to positively position Technogym with respect to the gender pay gap and the promotion and protection of female talent throughout the organisation.

      Governance, Ethics and Transparency: to guarantee that integrity and long-term value are at the centre of every company decision, this strategic pillar takes form through a rigorous and transparent management system based on three main drivers:

    • Ethical Standards and Compliance: by continuously updating the Code of Ethics and adopting rigorous Anti-Corruption protocols, Technogym ensures that every business decision is aligned with the highest international standards;

    • Reporting and ESG Rating: Technogym's commitment translates into a rigorous disclosure process, that evolves continuously towards full compliance with the CSRD (Corporate Sustainability Reporting Directive) and the relative ESRSs. This transparency is validated by the monitoring of the main international ESG rating agencies.

    • Human Rights & Supply Chain: Technogym's responsibility extends beyond the confines of the company, embracing the entire value chain through critical tools for preventing human rights violations and guaranteeing fair working conditions, such as the implementation of due diligence processes and the performance of systematic supplier ESG audits.

    Exercise is Medicine - a guide to exercise prescription

    Technogym has for years been at the forefront of raising awareness among doctors and patients about the importance of physical activity for health and contributes concretely to the training of doctors and health professionals so that the prescription of physical exercise can become a widespread practice for the prevention and treatment of chronic diseases, to the benefit of people's quality of life and the sustainability of health systems.

    In line with this goal, since 2010 Technogym has been the global partner of the worldwide initiative Exercise is Medicine® launched by the American College of Sports Medicine (ACSM), which aims to make the evaluation and promotion of physical activity a standard in clinical care and to integrate physical exercise into the prevention and treatment of chronic diseases as a real medicine, to be prescribed exactly like a drug.

    The global initiative involves the training of health professionals on the prescription of physical exercise, the implementation of exercise programmes adapted to different pathologies and the promotion of an active lifestyle among the population.

    Let's move for a better world!

    Let's Move for a Better World is an initiative that for years now has involved the global community of Technogym, with a view to promoting a healthy lifestyle through physical exercise. The campaign invites people to record their MOVEs - the unit of measurement of physical exercise developed by Technogym - through the Technogym App, thus contributing to a charitable cause. The MOVEs gathered are indeed converted into donations of Technogym equipment to non-profit organisations and educational institutions.

    The 2026 edition of the "Let's Move & Donate Food" campaign, carried out in collaboration with the World Food Programme (WFP), the United Nations agency committed to fighting hunger in the world, reached an extraordinary goal: thanks to the participation of more than 150,000 people in 141 countries and over 1 billion MOVEs collected, 1 million school meals were donated to children in difficulty. A result that confirms the value of the partnership between Technogym and WFP in transforming physical activity into a concrete act of solidarity, contributing toward guaranteeing nutrition, education and growth opportunities to the most vulnerable communities. On 3 June, during the Let's Move Conference at the Technogym Village, in the presence of roughly 200 operators from more than 21 countries, Nerio Alessandri formalised the donation, delivering a cheque for 1 million school meals to Richard Wilcox, Director of the World Food Programme's global partnerships.

    The participation of users and departments every year confirms the commitment of the international community to social causes, reinforcing Technogym's role as a global promotor of wellness. The initiative represents a concrete opportunity for raising people's awareness about the importance of physical activity and to build a healthier and more sustainable society, with a specific focus on educating younger generations.

    Wellness Valley

    The Wellness Valley initiative promoted by the Wellness Foundation and actively supported by Technogym since 2003, continues with its commitment to qualifying Romagna as the first wellness and quality of life district. This development and innovation model is founded on the pillars of wellness that promotes local human, economic and cultural capital, with a positive concrete impact on public health. Today, the project relies on the active collaboration of over 400 public and private stakeholders, united in the creation of programmes oriented towards prevention and the improvement of lifestyles.

    On the health prevention front, in the course of 2026 the innovative "DiaBeat" pilot campaign for the prevention of diabetes through physical exercise was launched. Promoted by the Wellness Foundation in collaboration with AUSL Romagna, Diabete Romagna and Technogym and with the support of the Order of Pharmacists of the province of Rimini, the initiative was launched in April in conjunction with the Forlì Diabetes Marathon, as one of the first concrete actions aimed at promoting physical activity as a tool for the treatment of chronic illness. In parallel, on the scientific research front, the strategic collaboration with the Cesena PRIME Center IOR continues; within the gym donated by Technogym in 2021, cancer patients take part in personalised rehabilitation pathways that also act as a valuable source of clinical evidence for the medical and scientific community.

    Urban regeneration oriented towards wellness also saw some important developments in 2026. On 19 June, Ex.tra Arrigoni, the new urban garden created by the Municipality as part of the "Cesena Sport City" project, was inaugurated. Technogym actively contributed to the promotion of this new city gathering place by donating two Technogym Outdoor circuits for outdoor workouts. This initiative works alongside other virtuous local models, including the Rimini Parco del Mare, an open-air gym with a seaside view, equipped with Technogym solutions. Precisely to measure the benefits of this infrastructure, in May 2026 the Wellness Foundation promoted a scientific study with the University of Bologna to analyse the impact of urban renewal on residents' daily habits and health.

    The promotion of movement was also expressed in large-scale collective and school initiatives. In spring 2026, the eleventh edition of "Wellness Week - the week of movement and healthy lifestyles", was launched, carried out in September with the support of Technogym, the sponsorship of the University of Bologna and the collaboration of the Emilia-Romagna Region, this year placing a strategic focus on women's access to physical activity. The Time to Move association's "ACTIVE" project was also carried out once again locally. With the support of Technogym, it offered 600 free physical activity classes in the parks of 10 Romagna Municipalities to combat a sedentary lifestyle in the summertime. Lastly, the first edition of "Play Active School" came to an end. This project was promoted by the Forlì-Cesena Local Education Office to promote physical activity in primary schools in the province.

    The scientific and cultural leadership of Technogym and the Wellness Foundation was further reaffirmed in 2026 through participation in prestigious global and national roundtable discussions. In January, the Group was hosted at the World Economic Forum in Davos to discuss strategies aimed at dealing with large contemporary social and economic challenges. In April, the company's experience was presented at the London Business School as part of the "Luxury Strategy 2026" course, as an example of the evolution of strategic models in the contemporary luxury sector. At institutional level, Technogym contributed to the work of the XXIII National Meeting of the Italian Healthy Cities Network - WHO at Campidoglio in Rome in May, and actively participated in the Milan Longevity Summit at Allianz MiCo, focusing on the integrated "One Health" vision that combines human health, environmental sustainability and stable socio-economic systems.

    Milano Wellness City 2030

    Two years since the project's launch, the first official "Milano Wellness City 2030" report was presented on 14 January 2026 in Palazzo Appiani. The event, organised by Wellness Foundation and Technogym in collaboration with Corriere della Sera and with the sponsorship of the Municipality of Milan and the Milano Cortina 2026 Foundation, brought together the main local stakeholders to summarise the initial results and outline the upcoming initiatives aimed at building an urban wellness ecosystem, leveraging the social legacy of the Milan Cortina 2026 Winter Olympic and Paralympic Games.

    One of the main projects presented was "AMIS - Attività e Movimento Insieme per la Salute (Activity and Movement Together for Health)", which in 2026 was successfully extended to all Municipalities in Milan.

    Developed in synergy with the Welfare and Health Department of the Municipality of Milan, Humanitas University, University of Milan, ATS and Technogym, the programme offers free weekly courses for those over 65 to combat physical decline and social isolation. The positive experience of AMIS was also presented on 25 March at the Municipality of Milan's 2026 Welfare Forum, highlighting the role of movement as a response to demographic challenges in large metropolitan areas.

    The Milan community engagement initiative also involved the university, business and prevention spheres. In collaboration with Bocconi University, Power Walks were launched in April, associated with the "Park of Change" exhibition dedicated to the social value of sport. On 23 June, during Olympic Day, more than 250 employees of local large companies - including Allianz, Mediaset, TIM and Technogym - participated in an active walk led by trainers and athletes ending on the Bocconi campus, where a convention was held on the Olympic legacy and on wellbeing in the workplace. At city level, in early June Technogym and Wellness Foundation were the Founding Partners of the first edition of "Milano Health Week" in Piazza Gae Aulenti, a festival dedicated to the culture of prevention that involved Milan's main clinical institutes. Lastly, on 10 June, the second edition of the "Exercise for Health" convention was held at IRCCS Ospedale San Raffaele Hospital, focusing on the integration of physical activity into treatment and rehabilitation protocols.

    Occupational health and safety

    The Technogym Group pays particular attention to the health and safety of all its employees and workers, considering them priorities within its corporate culture. In addition to complying with the legal requirements on occupational health and safety, Technogym has obtained voluntary ISO 45001 certification for the companies Technogym S.p.A., Technogym E.E. and Technogym UK, extended in the first half of 2025 to the Piccadilly Boutique in the United Kingdom as well. The company continuously invests in specific occupational safety education, providing employees and workers with tools that allow to play an active role in the continuous improvement process in that area, an integral part of the change management process. Through the implementation of the best practices to be adopted, the application of advanced protocols for the protection of health within company processes and careful monitoring of working conditions, Technogym prevents and mitigates the potential negative impact of incidents, of accidents, injuries and occupational diseases.

  5. CONDENSED HALF-YEARLY CONSOLIDATED FINANCIAL STATEMENTS
Consolidated Statement of Financial Position

As of 30 June As of 31 December

(In thousands of Euro) Not

es

ASSETS

Non-current assets

2026

of which from related parties

2025

of which from related parties

Property, plant and equipment

5.1

213,807

7,385

205,911

8,294

Intangible assets

5.2

57,425

56,388

Deferred tax assets

5.3

35,883

31,255

Investments in joint ventures and associates

5.4

1,079

1,072

Non-current financial assets

5.5

1

-

Other non-current assets

45,130

43,571

TOTAL NON-CURRENT ASSETS

353,326

338,197

Current assets

Inventories

5.6

146,941

111,970

Trade receivables

5.7

139,075

70

131,812

53

Current financial assets

5.5

3,480

6,927

Assets for derivative financial instruments

5.8

55

79

Other current assets

58,196

30

39,177

-

Cash and cash equivalents

210,918

207,790

TOTAL CURRENT ASSETS

558,664

497,755

TOTAL ASSETS

911,991

835,953

EQUITY AND LIABILITIES

Equity

Share capital

10,066

10,066

Share premium reserve

7,616

7,324

Own shares

(18,010)

(18,010)

Other reserves

36,629

20,981

Retained earnings

224,417

197,863

Profit (loss) attributable to owners of the parent

42,252

115,125

Equity attributable to owners of the parent

302,970

333,349

Capital and reserves attributable to non-controlling interests

2,794

2,129

Profit (loss) attributable to non-controlling interests

151

898

Equity attributable to non-controlling interests

2,946

3,027

TOTAL EQUITY

5.9

305,915

336,376

Non-current liabilities

Non-current financial liabilities

5.10

44,592

6,108

43,885

7,473

Deferred tax liabilities

5.3

1,447

1,227

Employee benefit obligations

3,315

3,210

Non-current provisions for risks and charges

5.11

17,447

16,815

Other non-current liabilities

43,511

43,046

TOTAL NON-CURRENT LIABILITIES

110,313

108,183

Current liabilities

Trade payables

5.12 214,223

1,084

194,381

1,256

Current tax liabilities

17,923

4,057

Current financial liabilities

5.10

80,097

6,886

13,825

6,018

Liabilities for derivative financial instruments

5.10

90

45

Current provisions for risks and charges

5.11

28,654

33,840

Other current liabilities

154,774

6

145,247

-

TOTAL CURRENT LIABILITIES

495,762

391,394

TOTAL EQUITY AND LIABILITIES

911,991

835,953

Consolidated income statement

(In thousands of Euro)

Notes 2026

Half year ended 30 June

of which

from related 2025

parties

of which from related parties

REVENUES

Revenues

5.13

491,347

59

457,811

27

Other revenues and income

1,235

989

Total revenues

492,583

458,800

OPERATING COSTS

Purchases and use of raw materials, work in progress and finished goods

5.14

(154,996)

-

(140,326)

(72)

Cost of services

5.15

(138,366)

(1,694)

(126,816)

(1,286)

of which non-recurring income/(expenses)

(123)

(197)

Personnel expenses

5.16

(111,074)

(106,196)

of which non-recurring income/(expenses)

(1,122)

(1,995)

Other operating costs

(3,690)

(14)

(3,238)

(14)

of which non-recurring income/(expenses)

-

(400)

Share of result in equity investments valued with the net equity method

37

31

Depreciation, amortisation and impairment losses /

(revaluations)

(26,458)

(944)

(26,474)

(855)

Net provisions

(812)

(1,805)

of which non-recurring income/(expenses)

-

(39)

NET OPERATING INCOME

57,224

53,975

Financial income

12,312

11,171

Financial expenses

(11,939)

(88)

(10,324)

-

of which non-recurring income/(expenses)

(34)

(8)

Net financial expenses

373

847

Income/(expenses) from investments

674

434

PROFIT BEFORE TAX

58,270

55,255

Income taxes

5.17

(15,867)

(13,922)

of which non-recurring income taxes

(218)

(159)

PROFIT/(LOSS) FOR THE PERIOD

42,403

41,333

Profit/(loss) attributable to non-controlling interests

(151)

(504)

Profit (loss) attributable to owners of the parent

42,252

40,829

EARNINGS PER SHARE

5.18

0.21

0.21

Consolidated statement of comprehensive income

(In thousands of Euro) Half year ended 30 June

2026

2025

Profit (loss) for the period (A)

42,403

41,333

Actuarial gains/(losses) on post-employment benefit obligations and Non-Compete Agreements

-

-

Tax effect on actuarial gains/(losses) on post-employment benefit obligations and Non-Compete Agreements

-

-

Total items that will not be reclassified to profit or loss (B1)

-

-

Exchange rate differences on the translation of foreign operations

2,124

(3,026)

Exchange rate differences for valuation of entities accounted for using the equity method

-

-

Gains (losses) on cash flow hedges (hedge accounting)

-

-

Total items that will be reclassified to profit or loss (B2)

2,124

(3,026)

Total Other comprehensive income, net of tax (B)=(B1)+(B2)

2,124

(3,026)

Total comprehensive income for the period (A)+(B)

44,527

38,306

of which attributable to owners of the parent

44,308

38,441

of which attributable to non-controlling interests

219

(134)

Consolidated Statement of Cash Flows

(In thousands of Euro) Notes

Half year ended 30 June

2026

2025

Cash flows from operating activities

Consolidated Profit (loss) for the period

42,403

41,333

Adjustments for:

Income taxes

5.17

15,867

13,922

(Income)/expenses from investments

(674)

(434)

Financial (income)/expenses

(373)

(847)

Depreciation, amortisation and impairment

26,458

26,474

Net provisions

(1,176)

3,769

Share of result in equity investments valued with the net equity method

5.4

(37)

(31)

Other non-monetary changes

990

769

Cash flows from operations before changes in working capital

83,459

84,956

Change in inventories

5.6

(32,887)

(22,159)

Change in trade receivables

5.7

(7,787)

12,366

Change in trade payables

5.12

19,641

2,189

Change in other assets and liabilities

(2,697)

11,221

Income taxes paid

(19,472)

(26,519)

Net cash inflow / (outflow) from operating activities (A)

40,257

62,054

of which from related parties

(1,853)

(1,270)

Cash flows from investing activities

Investments in property, plant and equipment

5.1

(17,116)

(15,227)

Disposals of property, plant and equipment

1,930

682

Investments in intangible assets

5.2

(11,165)

(9,226)

Disposals of intangible assets

18

1

Dividends received from other entities

-

168

Dividends from investments in joint ventures and associates

Sale/(Purchase) of subsidiaries, associates and other entities

30

-

-(832)

Net cash inflow (outflow) from investing activities (B)

(26,303)

(24,432)

of which from related parties

-

168

Cash flows from financing activities

Capital payment from external shareholders

-

223

Reimbursement of leasing costs (IFRS 16)

(9,184)

(5,597)

Non-current financial liabilities (including the current portion)

5.10

65,000

30,000

Net change in financial assets and (liabilities)

5,906

(15,130)

Dividends paid to shareholders

5.9

(74,531)

(155,057)

Net financial income/(expenses) (paid)/collected

846

293

Net cash inflow (outflow) from financing activities (C)

(11,962)

(145,269)

of which from related parties

(1,032)

(827)

Net increase (decrease) in cash and cash equivalents (D)=(A)+(B)+(C)

1,992

(107,647)

Cash and cash equivalents at the beginning of the year

207,790

268,709

Increase/(decrease) in cash and cash equivalents from 1 January to 30 June

1,992

(107,647)

Effects of exchange rate differences on cash and cash equivalents

1,136

(2,529)

Cash and cash equivalents at the end of the year

210,918

158,534

Consolidated statement of change in equity

(In thousands of Euro)

Share capital

Share premium reserve

Own shares

Other reserves

Retained earnings

Profit (loss) attributable to owners of the parent

Equity attributable to owners of the parent

Capital and reserves attributable to non-

controlling interests

Profit (loss)

to non-controlling

Total equity

As of 01 January 2025

10,066

7,132

(19,157)

34,200

259,715

87,041

378,996

5,723

2,075

386,794

Profit for the previous year

-

-

-

(10,260)

97,300

(87,041)

-

2,075

(2,075)

-

Total comprehensive income for the year

-

-

-

(2,388)

-

40,829

38,441

(638)

504

38,306

Dividends distributed

-

-

-

-

(159,329)

-

(159,329)

(2,822)

-

(162,151)

Purchase and sale of own shares

-

-

-

-

-

-

-

-

-

-

Increase in capital

-

-

-

-

-

-

-

-

-

-

Incentive plan (LTIP)

-

-

-

580

-

-

580

-

-

580

Other movements

-

192

-

(60)

-

-

131

-

-

131

As of 30 June 2025

10,066

7,324

(19,157)

22,072

197,686

40,829

258,820

4,338

504

263,662

As of 01 January 2026

10,066

7,324

(18,011)

20,982

197,863

115,125

333,349

2,129

898

336,376

Profit for the previous year

-

-

-

12,580

102,545

(115,125)

-

898

(898)

-

Total comprehensive income for the year

-

-

-

2,056

-

42,252

44,308

68

151

44,527

Dividends distributed

-

-

-

-

(75,731)

-

(75,731)

(300)

-

(76,031)

Purchase and sale of own shares

-

-

-

-

-

-

-

-

-

-

Increase in capital

-

-

-

-

-

-

-

-

-

-

Incentive plan (LTIP)

-

292

-

752

-

-

1,044

-

-

1,044

Other movements

-

-

-

261

(260)

-

-

-

-

-

As of 30 June 2026

10,066

7,616

(18,011)

36,629

224,417

42,252

302,970

2,794

151

305,915

attributable interests

Notes to the Condensed Half-Yearly Consolidated Financial Statements

General information

Technogym S.p.A. (hereinafter, "Technogym" or the "Company" or the "Parent company" and, jointly with its subsidiaries, the "Group" or the "Technogym Group") is a legal entity established in Italy, and it is organised and governed under the Italian Law.

The Technogym Group is one of the leaders in the international fitness equipment market in terms of sales volumes and market shares. In addition, the Company management believes that the Technogym Group may be considered the key total wellness solution provider in the industry, owing to the quality and completeness of the offer of integrated solutions for personal wellness (composed mainly of equipment, services, digital content and solutions).

The Technogym Group offers a wide range of wellness, physical exercise and rehabilitation solutions to the major areas of the fitness equipment market and to the wellness industry. The Group is known for its technological innovations and attention to design and finishes. These solutions can be personalised and adapted to the specific needs of end users and professional operators. The Technogym Group's offer includes equipment that has been highly regarded by end users and professional operators and has contributed, over time, to the positioning of the Technogym brand in the high-end bracket of the international market.

Basis of presentation

The condensed half-yearly consolidated financial statements as of 30 June 2026 of the Technogym Group (the "Condensed Half-Yearly Consolidated Financial Statements") were drafted on the basis of the going concern assumption and in compliance with the "International Financial Reporting Standards" (IFRS) issued by the "International Accounting Standards Board" (IASB) and approved by the European Union, as well as the legislative and regulatory provisions in force in Italy.

The Condensed Half-Yearly Consolidated Financial Statements were prepared in compliance with the provisions of IAS 34 "Interim Financial Reporting". As permitted by this standard, the Condensed Half-Yearly Consolidated Financial Statements do not include all the information requested by IFRS for the drafting of the annual consolidated financial statements and, therefore, must be read together with the consolidated financial statements of the Technogym Group as of and for the year ended 31 December 2025 (the "Consolidated financial statements").

The Condensed Half-Yearly Consolidated Financial Statements are composed of the statement of financial position, the income statement and statement of comprehensive income, the statement of cash flow, the statement of change in equity and related notes. In presenting these statements, the comparative data required by IAS 34 were reported (31 December 2025 for the statement of financial position, 30 June 2025 for the change in equity, income statement, statement of comprehensive income and statement of cash flow). The notes reported hereunder are shown in summary form and, therefore, do not include all the information requested for annual financial statements.

The Condensed Half-Yearly Consolidated Financial Statements are presented in Euro, which is the currency of the primary economic environment in which the Group operates. The amounts reported in the current document are presented in thousands, unless otherwise stated.

Accounting standards

The accounting standards and criteria adopted to prepare the half-yearly financial report as at 30 June 2026 conform to those used to draft the financial report as at 31 December 2025, to which reference should be made for more information.

The amendments to and interpretations of accounting standards in force from 1 January 2026 are described below:

Amendments to IFRS 9 and IFRS 7 - Nature-dependent electricity contracts: the purpose of the amendments is to support entities in reporting the financial effects of contracts for the purchase of electricity produced from renewable sources (often structured as Power Purchase Agreements). Based on these contracts, the amount of electricity generated and purchased may vary based on uncontrollable factors such as weather conditions. The IASB has made targeted amendments to IFRS 9 and IFRS 7. The amendments include:

  • clarification regarding the application of "own use" requirements to this type of contract;

  • criteria to allow the recognition of these contracts as hedging instruments, and new disclosure requirements, to enable users of the financial statements to understand the effect of these contracts on the entity's financial performance and cash flows.

    Classification and measurement of financial instruments: the document clarifies several problematic aspects emerging from the IFRS 9 post-implementation review, including the accounting treatment of financial assets with returns that vary depending on whether ESG targets are met (i.e. green bonds). Specifically, the amendments are intended to:

  • clarify the classification of financial assets with variable returns linked to environmental, social and corporate governance (ESG) objectives and the criteria to be used for the SPPI test assessment;

  • determine that the date of the settlement of liabilities by means of electronic payment systems is that on which the liability is discharged. However, entities are permitted to adopt an accounting policy to make it possible to eliminate a financial liability for accounting purposes before delivering liquidity at the settlement date when specific conditions are met.

    With these amendments, the IASB also introduced additional disclosure requirements concerning in particular investments in capital instruments at FVOCI.

    Additionally, on 18 July 2024 the IASB published a document called "Annual Improvements Volume 11", which will come into effect as of 1 January 2026. The document includes clarifications, simplifications, corrections and changes aimed at improving the consistency of various IFRS Accounting Standards, including:

  • IFRS 1 First-time Adoption of International Financial Reporting Standards;

  • IFRS 7 Financial Instruments: Disclosures and related IFRS 7 implementation guidelines;

  • IFRS 9 Financial Instruments;

  • IFRS 10 Consolidated Financial Statements;

  • IAS 7 Statement of Cash Flows.

    The Group does not expect significant impacts on the financial position and performance arising from the adoption of these standards.

    Accounting standards endorsed but not yet in force

    The other standards and interpretations already endorsed at the reporting date, but not yet in force, are indicated below:

    Introduction of IFRS 18 - Presentation and disclosure in the financial statements: will provide investors with more transparent and comparable information on the financial performance of companies, thus enabling better investment decisions. This standard will affect all companies that use the IFRS. The new principle introduces three new requirements to improve the reporting of companies' financial performance and provide investors with a better basis for analysis and comparison:

  • Introduction of three new categories for costs and revenues to improve the structure of the income statement (operating, investment and financial) and new subtotals including operating result;

  • Greater transparency of performance measures defined by management;

  • More efficient grouping of information in the financial statements.

The Group has launched a process for analysing the impacts on the financial position, results of operations and cash flows deriving from the future application of the standard, which will be updated in the coming years, also based on standard interpretation and application developments.

Accounting standards not yet endorsed and not adopted in advance by the Group

On the reporting date, the competent bodies of the European Union had not yet completed the approval process necessary to adopt the following accounting standards and amendments:

Introduction of IFRS 19 - Disclosures relating to subsidiaries without public liability: this principle simplifies the requirements in terms of disclosures required in the notes to the financial statements for subsidiaries of groups that apply the IAS, thus also facilitating the transition to these standards of companies that apply the local GAAP in their financial reports. The new standard allows subsidiaries that previously adopted two lines of accounting records in order to meet the local and international standards requirements, to maintain a single line of accounting records, to meet the needs of both the parent company that adopts the IAS and the users of their financial statements, thus reducing their reporting requirements.

Amendments to IFRS 19 - Subsidiaries without public liability: disclosures: this amendment reduces the reporting obligations for subsidiaries without public liability, and which apply the IAS/IFRS in full. The objective is to avoid excess unnecessary information for smaller entities, while maintaining the consistency of recognition, measurement and presentation, and also to harmonise IFRS 19 with the introduction of new standards such as IFRS 18 by linking the disclosure of certain information to those standards.

The Group does not expect significant impacts on the financial position and performance arising from the future adoption of this standard.

Amendments to IAS 21 - Effects of changes in foreign exchange rates: Translation into a hyperinflationary presentation currency: this amendment introduces additional indications on the translation of financial statements where the presentation currency becomes hyperinflationary, specifying when a currency can be considered exchangeable or not. It sets out the criteria and methods for determining the exchange rate to be used in situations where the foreign currency is not exchangeable and requires additional information to be provided in the Notes.

The Group does not expect significant impacts on its financial position and performance arising from the future adoption of this standard, as it holds no assets or liabilities in the currencies of hyperinflationary economies.

IFRS 20 - Regulatory Assets and Regulatory Liabilities: this accounting standard is for companies subject to tariff regulation and will make it possible to improve the understanding by investors of the effects of regulation on performance, assets and liabilities and future cash flows. IFRS 20 introduces the concept of "timing difference", requiring the recognition in the financial statements of variances between when regulated services are provided and when they can be charged to customers. The standard reduces differences in practices and strengthens comparability in regulated sectors. The goal is to help investors to better understand how this regulation influences financial performance, assets and liabilities and the future cash flows of a company. The standard applies to financial years starting on or after 1 January 2029.

There has been no early application of the accounting standards and/or interpretations whose application would be mandatory in subsequent financial years or which have not yet been approved by the EU.

Furthermore, in preparing this Half-Yearly Report, the Group took into account the IASB guidelines concerning the correlation between risks linked to climate change and accounting valuations (particularly as concerns the useful life of fixed assets and asset recoverability testing), without identifying any significant impacts on current estimates.

Scope and basis of consolidation

A list of the companies included in the scope of consolidation is provided below, including information about the method of consolidation, as of 30 June 2026:

Entity name

Year ended 30 June 2026

% of % of

Share

Subsidiaries - consolidated using the line-by-line method

Registered office

control Jun 2026

control Dec 2025

Currency

capital

Technogym SpA

Italy

Parent company

Parent company

EUR

10,066,375

Technogym International BV

Netherlands

100%

100%

EUR

113,445

TG Holding BV

Netherlands

100%

100%

EUR

300,000

TGB Srl

Italy

100%

100%

EUR

96,900

Sidea S.r.l

Italy

70%

70%

EUR

150,000

TG Technogym SA (PTY) LTD

South Africa

100%

100%

ZAR

4,345,000

Technogym Arabia LLC

Saudi Arabia

70%

70%

SAR

28,600,000

TECHNOGYM THAILAND CO., LTD

Thailand

100%

THB

20,000,000

Technogym E.E. SRO

Slovakia

100%

100%

EUR

15,033,195

Technogym UK Ltd

United Kingdom

100%

100%

GBP

100,000

Technogym Germany Gmbh

Germany

100%

100%

EUR

1,559,440

Technogym Benelux BV

Netherlands

100%

100%

EUR

2,455,512

Technogym Usa Corp.

United States

100%

100%

USD

3,500,000

Technogym Trading SA

Spain

100%

100%

EUR

2,499,130

Technogym France Sas

France

100%

100%

EUR

700,000

Technogym Shanghai Int. Trading Co. Ltd

China

100%

100%

CNY

132,107,600

Technogym Japan Ltd

Japan

100%

100%

JPY

320,000,000

Technogym Asia Ltd

Hong Kong

100%

100%

HKD

11,481,935

Technogym Australia Pty Ltd

Australia

100%

100%

AUD

11,350,000

Technogym Portugal Unipessoal Lda

Portugal

100%

100%

EUR

5,000

Technogym AO

Russia

100%

100%

RUB

10,800,000

Technogym Emirates LLC

United Arab Emirates

49%

49%

AED

300,000

FKB Equipamentos LTDA

Brazil

100%

100%

BRL

165,551,475

Technogym Canada

Canada

100%

100%

CAD

100,000

DWL

Italy

100%

100%

EUR

200,000

Wellness Partners USA Inc

United States

75%

75%

USD

1,000

MyWellness Inc

United States

100%

100%

USD

100

Wellness Partners Ltd

United Kingdom

75%

75%

EUR

463,382

Human Prime Srl

Italy

60%

60%

EUR

10,000

WIMA INV & MAN - FZCO

United Arab Emirates

100%

AED

50,000

Associates - jointly controlled entities, consolidated using the equity method

Wellink Srl

Italy

40%

40%

EUR

60,000

Physio Ag

Germany

32%

32%

EUR

73,000

SPOT Software Srl

Italy

50%

50%

EUR

15,600

The basis of consolidation adopted for drafting the Condensed Half-Yearly Consolidated Financial Statements as of 30 June 2026 is consistent with the criteria used to prepare the Consolidated Financial Statements as of 31 December 2025.

Transactions taking place during the reporting period

Formation of the company Technogym Thailand Co. Ltd

In the early months of 2026, the company Technogym Thailand Co. Ltd was established, with its entire share capital held by the Group (100%). As at 30 June 2026, the Group consolidates the company on a line-by-line basis.

Formation of the company WIMA INV & MAN

In April 2026, the company WIMA INV & MAN - FZCO was established, with its entire share capital held by the Group (100%). As a result, at the date of this half-yearly financial report, it is consolidated line-by-line.

Exchange rates

The exchange rates used in the translation of the financial statements of subsidiaries are as follows:

Currency

As of 30 June

As of 31 December

2026

2025

2025

USD

1.139

1.172

1.175

GBP

0.862

0.856

0.873

JPY

185.080

169.170

184.090

CHF

0.922

0.935

0.931

AUD

1.654

1.795

1.758

AED

4.184

4.304

4.315

CNY

7.731

8.397

8.226

RUB*

89.666

91.995

93.608

HKD

8.935

9.200

9.146

BRL

5.900

6.438

6.436

ZAR

18.654

20.841

19.444

SGD

1.475

1.494

1.511

CAD

1.622

1.603

1.609

DKK

7.474

7.461

7.469

SAR

4.273

4.395

4.406

THB

37.862

38.125

37.218

Currency Average for the period ended 30 June Average for the year ended 31 December

2026

2025

2025

USD

1.167

1.093

1.129

GBP

0.867

0.842

0.857

JPY

184.470

162.086

168.946

CHF

0.918

0.941

0.937

AUD

1.661

1.723

1.751

AED

4.286

4.014

4.148

CNY

8.010

7.926

8.115

RUB*

89.031

95.054

94.309

HKD

9.130

8.519

8.805

BRL

6.012

6.291

6.306

ZAR

19.141

20.090

20.176

SGD

1.491

1.446

1.475

CAD

1.608

1.540

1.578

DKK

7.472

7.461

7.463

SAR

4.376

4.099

4.235

THB

37.434

36.629

37.116