2026 - Financial Report (worldline h1 2026 financial report)

1. ‌Worldline in the first half of 2026

   January

   On January 8, Worldline held an Extraordinary General Meeting at which shareholders approved all resolutions related to the proposed €500 million capital increase. These approvals marked a key milestone in the transaction process, paving the way for its execution alongside strategic investors, reaffirming management's commitment to strengthening the Group's financial position and supporting the delivery of its strategic transformation plan.

   On January 19, Worldline and YouLend launched Merchant Cash Advance, an embedded financing solution that enables small and medium-sized businesses to access working capital quickly through a digital data-driven process. Eligible merchants can obtain up to €250,000 in funding in as little as 48 hours, with repayments automatically adjusted to their

   daily sales volumes. Following successful launches in Belgium and the Netherlands, the solution began its rollout across additional European markets, further enhancing Worldline's value proposition for merchants.

   On January 29, the Company announced the implementation of the share capital reduction through a decrease in the nominal value of each share from €0.68 to €0.02, by decision of the Board of Directors. The share capital was consequently reduced from an amount of €193,095,639 to an amount of €5,679,283.5. This operation represented a key step in the implementation of the c.€500 million capital increase announced during the Capital Markets Day, enabling its completion to be secured.

   February

   On February 25, Worldline announced the proposed strategic divestment of its payment activities in India to BillDesk, based on an estimated equity value at closing of approximately €60 million and an estimated enterprise value of approximately €37 million. As part of the transaction,

   Worldline intends to enter into a long-term technology and software services agreement with BillDesk, while confirming the role of India as a hub for talent, technology, and innovation within the framework of the North Star transformation plan.

   March

   In March, Worldline continued to implement its North Star 2030 strategy, with a particular focus on portfolio rationalisation and capital strengthening.

   On March 2, the Company announced the completion of the divestment of PaymentIQ to Incore Invest, generating approximately €160 million in enterprise value and cash proceeds. On the same day, Worldline also finalized the sale of its North American operations to Shift4 for an enterprise value of approximately €70 million, further sharpening the Group's strategic focus on its core European payment activities.

   On March 3, Worldline enabled the first Wero online payment transaction in Belgium, with Belgian Red Cross-Flanders becoming the first organization supported by Worldline to adopt the pan-European payment solution in the country. The rollout of Wero for e-commerce broadened Worldline's digital payments offering by enabling merchants to provide instant payment confirmation and simplified reconciliation.

   On March 31, Worldline successfully completed its

   €500 million capital increase, a major milestone which contributed to strengthening the Group's financial position. The transaction comprised two tranches: a reserved capital increase of approximately €108 million, launched on March 6 and subscribed by Bpifrance Participations, Crédit Agricole S.A., and BNP Paribas; and a rights issue of approximately

   €392 million, launched on March 12. The rights issue was highly successful, generating total demand of approximately

   €473 million, corresponding to an oversubscription rate of approximately 121%. Together, these transactions strengthened the Company's capital structure and financial flexibility, supporting its ambition to return to sustainable growth and strong cash flow generation.

   April

   In April, Worldline continued to execute its portfolio optimization strategy while continuing to develop its payment solutions and strategic partnerships.

   On April 14, Worldline announced that it had entered into exclusive negotiations with Cuscal regarding the proposed sale of its New Zealand payment activities for an estimated enterprise value of approximately €17 million. The transaction would further streamline the Group's portfolio by divesting a business that operated independently from its core European activities.

   On April 16, Worldline Greece announced that its Split Bill solution had been awarded Product of the Year 2026 in Greece in the Electronic Payments category. Fully integrated into POS terminals, the solution enables bills to be split instantly without the need for third-party applications or manual calculations, with the objective of improving checkout efficiency, reducing errors, and enhancing the overall customer experience.

   4 Worldline 2026 Half-year Financial Report

   ACTIVITY REPORT

   Worldline in the first half of 2026

   A

   On April 21, POST Luxembourg announced the integration of Worldline Tap on Mobile into its financial services offering for professional customers. The solution enables merchants, self-employed professionals, SMEs, associations, and clubs to accept contactless payments directly on NFC-enabled smartphones and tablets, providing an alternative to traditional payment terminals for certain merchant segments.

   On April 30, Westpay announced a strategic partnership with Worldline in the Nordic region aimed at expanding the payment services in the region and creating new recurring revenue opportunities. Under the agreement, Westpay will route payment transactions through Worldline and offer Dynamic Currency Conversion (DCC) to its merchant base. By combining Worldline's acquiring and DCC capabilities with Westpay's gateway, terminal, SoftPOS, and PSP solutions, the partnership is intended to broaden the range of payment services available across the region.

   May

   On May 4, the Company announced the completion of the divestment of its Electronic Data Management activities to SIX. On the same day, Worldline also announced the proposed sale of its 51% stake in ANZ Worldline Payment Solutions in Australia to ANZ, based on an enterprise value of approximately €107 million on a 100% basis. Together, these transactions marked the successful completion of the Group's portfolio pruning program and its strategic refocus on core European payment activities.

   On May 12, Worldline and EcoFlow announced a strategic partnership aimed at covering EcoFlow's global payment infrastructure across Europe, the United Kingdom, the United States, and other international markets. EcoFlow selected Worldline's Global Collect platform to streamline its global payment operations, benefit from local acquiring capabilities, and improve checkout performance and authorization rates.

   June

   On June 1, Worldline announced the completion of the divestment of its Mobility & e-Transactional Services business to Magellan Partners Group. The transaction was completed at an enterprise value of €400 million, generating net cash proceeds of approximately €280 million, and was in line with the Group's strategic refocusing on payments and the execution of its transformation plan.

   On June 2, Worldline and ING, in collaboration with Mastercard, announced the successful execution of Europe's first end-to-end agentic payment transaction in a live production environment. The demonstration showed that secure and compliant payments initiated by merchant AI agents can operate across multiple European markets using Worldline's pan-European payment infrastructure.

   On June 11, Worldline held its Annual General Meeting, during which shareholders approved all resolutions proposed by the Board of Directors, including the renewal of several directors' mandates. Following the meeting, the Company announced an enhanced governance framework, including the creation of a dedicated Technology and Transformation Committee and a standalone Risk Committee, intended to support the execution of the North Star 2030 plan and reinforce the Group's focus on sustainable value creation.

   On May 19, Worldline and Klarna announced the signing of a framework agreement to expand the availability of Klarna's flexible payment solutions across both online and in-store channels served by Worldline. The rollout will begin with an integration into the Global Collect platform, followed by GoPay and, subsequently, extension to in-store POS terminals. This partnership is expected to enable merchants served by Worldline to offer Klarna's payment options, including Buy Now, Pay Later services.

   Also on May 19, Worldline announced the acquisition of the remaining 20% stake held by Eurobank in their Greek joint venture for €72 million, increasing its ownership of the business to 100%. The transaction supports the simplification objectives outlined in the North Star 2030 plan while maintaining a long-term commercial partnership with Eurobank in Greece.

   On May 29, Worldline announced the completion of the divestment of its New Zealand payment activities to Cuscal Limited for an enterprise value of approximately €17 million. The transaction was structured to ensure business continuity through a transitional technology and software services agreement, while further streamlining the Group's portfolio in line with its strategic priorities.

   On June 15, 2026, Worldline completed its reverse share split, automatically consolidating 40 existing shares into 1 new share.

   On June 24, Worldline announced that it had become the first European payment service provider to enable Click to Pay for recurring payments through its Global Collect platform. The solution is designed to support conversion rates and reduce churn by securely tokenizing payment credentials and keeping them automatically updated. Built on EMVCo standards, it provides a secure subscription payment experience.

   On June 25, Worldline, Crédit Agricole, and Mastercard announced the successful execution of the first agentic payment transaction in production in France. The solution illustrates that Worldline's agentic product is scalable and can be rolled out in all our core markets.

   On June 30, Worldline and Crédit Agricole announced the evolution of their merchant payment partnership, pursuant to which Crédit Agricole acquired all of Worldline's stake in CAWL. The transaction simplifies the existing relationship by transitioning from a joint-venture structure to a commercial partnership while preserving strong operational cooperation between the two groups. CAWL will continue to integrate Worldline's acceptance solutions into its offering, in support of the commercial partnership between Worldline and Crédit Agricole in the French market.

   Worldline 2026 Half-year Financial Report 5

   ACTIVITY REPORT

   Operational review

   A

2. ‌Operational review

   1. Overview of H1 2026 results

      Worldline's H1 2026 revenue reached €1,897 million, 1.3% below H1 2025 at constant scope and exchange rates.

      The Group's Adjusted EBITDA therefore reached

      €328 million in H1 2026 (17.3% of revenue). EBITDA grew driven by recovery of Australian operations. By segment, Merchant Services' adjusted EBITDA came in at €293 million (€272 million in H1 2025), Financial Services' adjusted EBITDA at €69 million (€87 million in H1 2025) and corporate costs amounted to €34 million in H1 2026 (€32 million in H1 2025).

      Net income Group share came in at -€97 million. On a normalized basis (excluding other operating income net of tax and asset impairments), net income Group share reached €65 million.

      Normalized basic and diluted EPS were both €2.04 in H1 2026, versus €12.49 in H1 2025.

      Free cash flow was -€35 million. It mainly reflects:

      • Rationalisation, integration and acquisition costs of €45m (vs €112m in H1'25);

      • Capex of €121m, below last year's level of €125m;

      • A working capital outflow of €61m.

        At the end of H1 2026, Group net debt amounted to

        €1,165 million, including leases under IFRS16, achieving already the reported leverage below 2x.

        The 2026 published scope excludes MeTS (restated on a specific line under IFRS 5), WL North America

        / PaymentIQ starting March 2026, Cetrel starting May 2026 and WL New Zealand starting June 2026.

        (In € million)	Revenue				Adjusted EBITDA				Adjusted EBITDA %
        	H1 2026	H1 2025*	Organic change		H1 2026	H1 2025*	Organic change		H1 2026	H1 2025*	Organic change
        Merchant Services	1,530.3	1,526.3	+0.3%		293.4	271.9	+7.9%		19.2%	17.8%	+135 bps
        Financial Services	366.6	394.6	-7.1%		69.0	86.7	-20.4%		18.8%	22.0%	-315 bps
        Corporate costs					(34.3)	(31.8)	+7.8%		(1.8%)	(1.7%)	-15 bps
        WORLDLINE	1,896.9	1,921.0	-1.3%		328.1	326.8	0.4%		17.3%	17.0%	+28 BPS

        * At constant scope and rate at june 2026 YTD average exchange rates (see glossary)

        Merchant Services business unit review

        Merchant Services revenue reached €1,530 million in H1 2026, up 0.3% vs H1 2025.

        In Q1 2026, Merchant Services' revenue reached

        €742 million, stable vs Q1 2025, accelerated by non recurring items. Worldline's Merchant activities have shown volume momentum in Q1, driven by both in-store and online channels with 3.5% growth in acquiring Merchant Sales Value growth.

        The performance by go-to market was the following:

      • SMB: Churn stabilized across all geographies, with accelerating momentum in the Nordics and Germany, and continued underlying growth in Greece, Central Europe and Italy while Switzerland and Benelux are still in turnaround. Growth in acquiring revenue is offset by a decrease in acceptance linked to the accelerated migration from Ogone to GoPay, as well as by the year-on-year evolution of the merchant base impacting terminal revenue;

      • Enterprise: Return to growth driven by Mobility and Self-Service, supported by Worldline's embedded position within industry-specific ecosystems, as illustrated by extended partnerships with RATP and ongoing EV-charging deployments with Alpitronic. MSV and transaction volumes, both online and in-store, increased at a mid-single-digit rate, while residual churn in Retail partly offsets the overall performance. In parallel, One Commerce went live in the UK and Poland during the quarter and is generating traction in Germany. The Group also extended its long-term strategic partnership with a tier 1 retailer, covering AXIS in-store, GoPay online and tokenisation, confirming its role as a core infrastructure partner in complex omnichannel environments;

      • Global Commerce: Revenue declined in line with expectations driven by anticipated churn, notably in eRetail as well as voluntary credit derisking, with continued growth in the Travel & Hospitality verticals thanks to new wins and the ramp-up of existing business. A key highlight in Q1 was the signing of Ecoflow to deliver a unified local acquiring infrastructure across regions, ensuring seamless regional compliance and industry-leading authorization rates.

        6 Worldline 2026 Half-year Financial Report

        A

        ACTIVITY REPORT

        Operational review

        Merchant Services' revenue in Q2 2026 amounted to

        €789 million, up 0.5% vs Q2 2025 and a decline of 2.5% on a net net revenue basis.

        The performance by go-to market was the following:

      • SMB: Good growth in acquiring driven by a continued positive performance in the Nordics, Germany, Greece, Italy and Central & Eastern Europe. Switzerland is showing signs of improvement with Q2 sequentially better than Q1, and Benelux is still turning around. Acceptance is lower, impacted by churn linked to the migration from SMB portfolios to GoPay;

      • Enterprise: Self-service and Mobility is continuing to deliver strong growth, driven by Petrol & transportation and promising geographic expansion, while MSV and transaction volumes, continued to increase at a mid-single-digit rate. Retail is stable. During the quarter, the Group extended certain partnerships in the Mobility & Self-Service and Consumer Goods verticals. Notably, it won a significant contract with the Independent Authority for Public Revenue in Greece to enable the clearing of

        non-domestic cards via the DIAS NSP platform (Greek hub for credit transfers and direct debits). Additionally, Salesforce Commerce Cloud (SFCC) was connected to Worldline's commerce platform, mainly operating in Germany and Austria, opening the omnichannel portfolio for all users of SFCC as their shop system;

      • Global Commerce: While the division remains impacted by anticipated churn and proactive portfolio derisking, it is now well advanced in its turnaround, on the back of the return to growth of the Global Collect entity. The refocused operating model leverages a fully modernised stack and benefits of Worldline acquiring to regain momentum in its two core segments, travel and digital. In the period, Global Collect has increased share of wallets with major brands, through geographic expansion and additional payments methods, while winning new clients. Global Collect has successfully piloted Wero with a major airline, has been the first European operator of Click to pay for recurring payments while being ready for agentic commerce.

        Financial Services business unit review

        Financial Services revenue reached €367 million in H1 2026, representing an organic decline of -7,1%.

        Q1 2026 revenue reached €182 million, -7.4% vs Q1 2025. Q1'26 performance continues to be impacted by previously lost and decommissioned contracts. The performance by division was the following:

      • Issuing : Revenue decline primarily driven by contract terminations. Continued progress in issuing capabilities, with ongoing enhancements in digital, in-app, and value-added features to support future growth;

      • Acquiring : Slight revenue growth supported by new business development and higher underlying transaction volumes, particularly in Germany, France, and Belgium. Continued strengthening of resilience, backup, and offline capabilities;

      • Account & Instant Payments: Lower revenues reflecting legacy contract terminations, partly mitigated by continued growth in Instant Payments and CSM volumes. Ongoing product developments across SWIFT Bureau services, RTP, and liquidity management;

      • Digital Services & Fraud: Revenue growth driven by ACS, wallet solutions, and trusted authentication, with strong volumes in France and Belgium. Continued innovation through next-generation digital identity solutions leveraging FIDO standards and enhanced Wero value-added services for deeper bank integration.

        Q2 2026 revenue reached €184 million, down 6.9% vs Q2 2025, strongly affected by already identified client terminations. Order intakes and build revenue recognition have beentaking more time to materialise in the context of the turnaround. The underlying commercial dynamic is positive, which should lead to a progressive improvement. The performance by segment was the following:

      • Issuing: Revenue decline driven by anticipated contract terminations while new project deliveries are partially offsetting the decline. A major deal was signed in the Netherlands with ABN Amro demonstrating the strength of Worldline value proposition;

      • Acquiring: The company has positive volume developments in most regions (Germany, France and Belgium) and is supporting clients in developing Wero acceptance;

      • Account & Instant Payments: Legacy contract terminations led to lower revenues, though this impact was partly mitigated by volume growth in Instant Payments and CSM, alongside strong commercial momentum in account-to-account (A2A) infrastructure connectivity via the Worldline Service Bureau;

      • Digital Services & Fraud : Revenue growth was driven by ACS, wallet solutions, and trusted authentication, backed by strong volumes in France and Belgium and the successful execution of the first European end-to-end agentic payment transactions.

        Worldline 2026 Half-year Financial Report 7

        ACTIVITY REPORT

        Operational review

        A

        In the second quarter, Worldline recorded a number of wins, including the following:

      • Worldline announced a partnership with ABN Amro/ICS for the outsourcing of payments operations, including credit card issuing, transaction processing, the IT platform and customer services;

      • Worldline also signed a partnership supporting the Centrale Bank van Aruba and the Centrale Bank van Curaçao en Sint Maarten with one domestic Verification of Payee scheme, adding a key fraud layer and protecting on-island and cross-island transactions;

      • Worldline will support BNP Paribas in the Netherlands to migrate to Wero and will continue to process Wero when the Dutch market shifts to Wero in 2028.

   2. Statutory to constant scope and foreign exchange rates reconciliation

      For the analysis of the Group's performance, revenue and adjusted EBITDA for H1 2026 are compared with H1 2025 revenue and adjusted EBITDA at constant scope and exchange rates. Reported performance in the prior year period has been adjusted to exclude the effects of acquisitions, disposals, and changes in consolidation scope, as well as the impact of fluctuations in foreign exchange rates (see definition in the glossary). Reconciliation between the H1 2025 reported revenue and Adjusted EBITDA and the H1 2025 revenue and adjusted EBITDA at constant scope and foreign exchange rates is presented below per Global Business Lines:

      (In € million)	Revenue
      	H1 2025 *	Scope effect** Exchange rates effect	H1 2025 ***
      Merchant Services	1,574.0	(44.9) (2.7)	1,526.3
      Financial Services	396.5	(3.1) 1.2	394.6
      WORLDLINE	1,970.5	(48.0) (1.5)	1,921.0

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4 of the consolidated financial statements).

      ** At June 2025 average exchange rates

      *** At constant scope and rate at June 2026 YTD average exchange rates

      (In € million)	Adjusted EBITDA
      	H1 2025 *	Scope effect** Exchange rates effect	H1 2025 ***
      Merchant Services	292.4	(23.5) 3.0	271.9
      Financial Services	86.9	(1.7) 1.5	86.7
      Corporate costs	(32.0)	0.0 0.2	(31.8)
      WORLDLINE	347.3	(25.1) 4.7	326.8

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4 of the consolidated financial statements).

      ** At June 2025 average exchange rates

      *** At constant scope and rate at June 2026 YTD average exchange rates

      Over the semester, compared with the same period last year, exchanges rates were mainly driven by:

      • The appreciation of the Swiss franc and Swedish krona against the euro.

      • The depreciation of the Turkish lira against the euro.

      Scope effects in H1 2025 are mainly linked to the disposal of PaymentIQ, North American activities, Electronic Data Management (Cetrel) and New Zealand payment activities up until the closing date.

      8 Worldline 2026 Half-year Financial Report

      ACTIVITY REPORT

      Operational review

      A

   3. Performance by Global Business Line - Fully pruned basis

      To facilitate an understanding of the Group's performance on a basis comparable to its announced outlook, the company has chosen to include analytical data on a "fully pruned" basis, in addition to its standard activity report. For the data "on a fully pruned basis", the 2026 period and the prior year period are restated to exclude the full contributions of the entities for which the divestment has been closed or announced (MeTS, Payment IQ, Worldline North America, Electronic Data Services (ex-Cetrel), Worldline India Merchant Services, Worldline New Zealand and Worldline Australia).

      The table and commentary by global business line below are on a fully pruned basis.

      (In € million)	Revenue				Adjusted EBITDA				Adjusted EBITDA %
      	H1 2026	H1 2025*	Organic change		H1 2026	H1 2025*	Organic change		H1 2026	H1 2025*	Organic change
      Merchant Services	1,373.0	1,348.8	+1.8%		260.7	247.5	+5.4%		19.0%	18.3%	+64 bps
      Financial Services	362.5	390.3	(7.1%)		67.0	83.7	(20.0%)		18.5%	21.4%	(296 bps)
      Corporate costs					(33.6)	(31.8)	+5.5%		(1.9%)	(1.8%)	(10 bps)
      WORLDLINE	1,735.5	1,739.1	(0.2%)		294.0	299.3	(1.8%)		16.9%	17.2%	(27 BPS)

      * At fully pruned scope and June 2026 YTD average exchange rates

      1. Merchant Services business unit review

         Merchant Services revenue reached €1,373 million in H1 2026, up 1.8% vs H1 2025.

         In Q1 2026, Merchant Services' revenue reached

         €652 million, up 1.6% vs Q1 2025, accelerated by non recurring items. Worldline's Merchant activities have shown volume momentum in Q1, driven by both in-store and online channels with 3.5% growth in acquiring Merchant Sales Value growth.

         The performance by go-to market was the following:

         • SMB: Churn stabilized across all geographies, with accelerating momentum in the Nordics and Germany, and continued underlying growth in Greece, Central Europe and Italy while Switzerland and Benelux are still in turnaround. Growth in acquiring revenue is offset by a decrease in acceptance linked to the accelerated migration from Ogone to GoPay, as well as by the year-on-year evolution of the merchant base impacting terminal revenue;

         • Enterprise: Return to growth driven by Mobility and Self-Service, supported by Worldline's embedded position within industry-specific ecosystems, as illustrated by extended partnerships with RATP and ongoing EV-charging deployments with Alpitronic. MSV and transaction volumes, both online and in-store, increased at a mid-single-digit rate, while residual churn in Retail partly offsets the overall performance. In parallel, One Commerce went live in the UK and Poland during the quarter and is generating traction in Germany. The Group also extended its long-term strategic partnership with a tier 1 retailer, covering AXIS in-store, GoPay online and tokenisation, confirming its role as a core infrastructure partner in complex omnichannel environments;

         • Global Commerce: Revenue declined in line with expectations driven by anticipated churn, notably in eRetail as well as voluntary credit derisking, with continued growth in the Travel & Hospitality verticals thanks to new wins and the ramp-up of existing business. A key highlight in Q1 was the signing of Ecoflow to deliver a unified local acquiring infrastructure across regions, ensuring seamless regional compliance and industry-leading authorization rates.

           Merchant Services' revenue in Q2 2026 amounted to

           €721 million, up 2.0% vs Q2 2025 and a decline of 2.1% on a net net revenue basis.

           The performance by go-to market was the following:

         • SMB: Good growth in acquiring driven by a continued positive performance in the Nordics, Germany, Greece, Italy and Central & Eastern Europe. Switzerland is showing signs of improvement with Q2 sequentially better than Q1, and Benelux is still turning around. Acceptance is lower, impacted by churn linked to the migration from SMB portfolios to GoPay;

         • Enterprise: Self-service and Mobility is continuing to deliver strong growth, driven by Petrol & transportation and promising geographic expansion, while MSV and transaction volumes, continued to increase at a mid-single-digit rate. Retail is stable. During the quarter, the Group extended certain partnerships in the Mobility & Self-Service and Consumer Goods verticals. Notably, it won a significant contract with the Independent Authority for Public Revenue in Greece to enable the clearing of non-domestic cards via the DIAS NSP platform (Greek hub for credit transfers and direct debits). Additionally, Salesforce Commerce Cloud (SFCC) was connected to Worldline's commerce platform, mainly operating in Germany and Austria, opening the omnichannel portfolio for all users of SFCC as their shop system;

           Worldline 2026 Half-year Financial Report 9

           ACTIVITY REPORT

           Operational review

           A

         • Global Commerce: While the division remains impacted by anticipated churn and proactive portfolio derisking, it is now well advanced in its turnaround, on the back of the return to growth of the Global Collect entity. The refocused operating model leverages a fully modernised stack and benefits of Worldline acquiring to regain momentum in its two core segments, travel and digital. In

           the period, Global Collect has increased share of wallets with major brands, through geographic expansion and additional payments methods, while winning new clients. Global Collect has successfully piloted Wero with a major airline, has been the first European operator of Click to pay for recurring payments while being ready for agentic commerce.

      2. Financial Services business unit review

         Financial Services revenue reached €363 million in H1 2026, representing an organic decline of -7.1%.

         Q1 2026 revenue reached €179 million, -7.4% vs Q1 2025. Q1'26 performance continues to be impacted by previously lost and decommissioned contracts. The performance by division was the following:

         • Issuing : Revenue decline primarily driven by contract terminations. Continued progress in issuing capabilities, with ongoing enhancements in digital, in-app, and value-added features to support future growth;

         • Acquiring : Slight revenue growth supported by new business development and higher underlying transaction volumes, particularly in Germany, France, and Belgium. Continued strengthening of resilience, backup, and offline capabilities;

         • Account & Instant Payments: Lower revenues reflecting legacy contract terminations, partly mitigated by continued growth in Instant Payments and CSM volumes. Ongoing product developments across SWIFT Bureau services, RTP, and liquidity management;

         • Digital Services & Fraud: Revenue growth driven by ACS, wallet solutions, and trusted authentication, with strong volumes in France and Belgium. Continued innovation through next-generation digital identity solutions leveraging FIDO standards and enhanced Wero value-added services for deeper bank integration.

           Q2 2026 revenue reached €183 million, down 6.9% vs Q2 2025, strongly affected by already identified client terminations. Order intakes and build revenue recognition have been taking more time to materialise in the context of the turnaround. The underlying commercial dynamic is positive, which should lead to a progressive improvementThe performance by segment was the following:

         • Issuing: Revenue decline driven by anticipated contract terminations while new project deliveries are partially offsetting the decline. A major externalisation deal was signed in the Netherlands early July with ABN Amro/ICS to manage their credit card portfolio, confirming the positioning and potential of Worldline value proposition in this domain;

         • Acquiring: The company has positive volume developments in most regions (Germany, France and Belgium) and is supporting clients in developing Wero acceptance;

         • Account & Instant Payments: Legacy contract terminations led to lower revenues, though this impact was partly mitigated by volume growth in Instant Payments and CSM, alongside strong commercial momentum in account-to-account (A2A) infrastructure connectivity via the Worldline Service Bureau;

         • Digital Services & Fraud : Revenue growth was driven by ACS, wallet solutions, and trusted authentication, backed by strong volumes in France and Belgium and the successful execution of the first European end-to-end agentic payment transactions.

           In the second quarter, Worldline recorded a number of wins, including the following:

         • Worldline announced a partnership with ABN Amro/ICS for the outsourcing of payments operations, including credit card issuing, transaction processing, the IT platform and customer services;

         • Worldline also signed a partnership supporting the Centrale Bank van Aruba and the Centrale Bank van Curaçao en Sint Maarten with one domestic Verification of Payee scheme, adding a key fraud layer protecting on-island and cross-island transactions.

         • Worldline will support BNP Paribas in the Netherlands to migrate to Wero and will continue to process Wero when the Dutch market shifts to Wero in 2028.

           10 Worldline 2026 Half-year Financial Report

           ACTIVITY REPORT

           Operational review

           A

      3. Reconciliation from published figures to fully pruned figures

         In the following tables, the Group's fully pruned revenue and adjusted EBITDA figures per Global Business Line for H1 2026 are reconciled with H1 2026 published revenue and adjusted EBITDA figures :

         In € million	Revenue
         	H1 2026 published	Scope effects	H1 2026 fully pruned
         Merchant Services	1,530.3	-157.3	1,373.0
         Financial Services	366.6	-4.1	362.5
         WORLDLINE	1,896.9	-161.4	1,735.5

         In € million	Adjusted EBITDA
         	H1 2026 published	Scope effects	H1 2026 fully pruned
         Merchant Services	293.4	-32.7	260.7
         Financial Services	69.0	-2.1	67.0
         Corporate costs	-34.3	+0.7	-33.6
         WORLDLINE	328.1	-34.0	294.0

         In the following tables, the Group's fully pruned revenue and adjusted EBITDA figures per Global Business Line for H1 2025 are reconciled with H1 2025 published revenue and adjusted EBITDA figures :

         In € million	Revenue
         	H1 2025 published	Scope effects**	Exchange rates effects	H1 2025 fully pruned*
         Merchant Services	1,574.0	-229.0	+3.8	1,348.8
         Financial Services	396.5	-7.3	+1.2	390.3
         WORLDLINE	1,970.5	-236.3	+5.0	1,739.1

         * At June 2026 YTD average exchange rates

         ** At 2025 average exchange rates

         In € million	Adjusted EBITDA
         	H1 2025 published	Scope effects**	Exchange rates effects	H1 2025 fully pruned*
         Merchant Services	292.4	-48.8	+3.8	247.5
         Financial Services	86.9	-4.7	+1.5	83.7
         Corporate	-32.0	+0.0	+0.2	-31.8
         WORLDLINE	347.3	-53.5	+5.5	299.3

         * At June 2026 YTD average exchange rates

         ** At 2025 average exchange rates

         Worldline 2026 Half-year Financial Report 11

         ACTIVITY REPORT

         Operational review

         A

   4. Human resources

      The total headcount is 14 528 at the end of June 2026, -451 staff over the semester, a decrease compared to December 2025. This variation is mainly driven by the disposal of businesses (Note 4 - Assets Held for Sale) and disciplined workforce management.

      Headcount

      Global Competence Center

      Other scope

      Dec 2025

June 2026

1. ‌FY'26 guidance

1. ‌Income statement

   The Group reported a net loss attributable to continued operations (attributable to owners of the parent company Worldline SA) of €96.7 million for the half year 2026 (compared to a net loss to continued operations of €4,246.6 million for the half year 2025 restated).

   The normalized net income attributable to owners of the parent before unusual and infrequent items (net of tax) in June 2026 is

   €65.3 million, representing 3.4% of revenue, compared to €87.5 million in June 2025 restated.

   1. Reconciliation from operating margin to net income

      In € million	6 months ended June 30, 2026	% of revenue	6 months ended June 30, 2025 *	% of revenue
      Operating margin	165.4	8.7%	167.4	8.5%
      Other operating income/(expenses)	(228.2)		(4,260.9)
      Operating income	(62.8)	-3.3%	(4,093.5)	-207.7%
      Net financial income/(expenses)	(64.1)		(183.2)
      Tax income/(charge)	30.8		15.7
      Share of net profit/(loss) of associates	(1.6)		2.5
      Non-controlling interests	0.9		11.9
      Net income/(loss) - Attributable to continued operations	(96.7)	-5.1%	(4,246.6)	-215.5%
      Net income/(loss) - Attributable to discontinued operations	37.7	2.0%	28.8	1.5%
      Net income/(loss) - Attributable to owners of the parent	(59.0)	-3.1%	(4,217.8)	-214.0%
      Normalized net income - Attributable to owners of the parent	65.3	3.4%	87.5	4.4%

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

      Worldline 2026 Half-year Financial Report 15

      FINANCIAL REVIEW

      Income statement

      B

   2. Adjusted EBITDA

      Adjusted EBITDA represents the underlying operational performance of the current business and is analyzed in the operational review.

      (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025*	Variation
      Operating margin	165.4	167.4	(2.0)
      + Depreciation of fixed assets	154.7	171.1	(16.4)
      + Net book value of assets sold/written off	1.2	1.4	(0.2)
      +/- Net charge/(release) of pension provisions	(0.8)	2.3	(3.1)
      +/- Net charge/(release) of provisions	7.5	5.1	2.5
      Adjusted EBITDA	328.1	347.2	(19.2)

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

   3. Other operating income and expenses

      Other operating income and expenses represent a net expense of €228.2 million for the six-month period ended June 2026. The following table presents this amount by nature:

      (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025*
      Goodwill impairment	-	(4,060.0)
      Customer relationships and acquired technologies amortization	(120.0)	(115.7)
      Rationalization and associated costs	(15.1)	(42.3)
      Integration and acquisition costs	(17.4)	(29.6)
      Equity based compensation & associated costs	(5.3)	(13.1)
      Other items	(70.4)	(0.2)
      TOTAL OTHER OPERATING INCOME AND EXPENSES	(228.2)	(4,260.9)

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

      In June 2025, goodwill impairment of €4,060.0 million was related to the decrease in value of Merchant Services GBL (see note 9 "Goodwill").

      Rationalization and associated costs of €15.1 million are mainly related to costs incurred in the High Business Risk (HBR) sector to strengthen the management of risks associated with merchants for €7.5 million, and transformation costs for €5.4 million.

      Integration and acquisition costs reached €17.4 million, decreasing by €12.2 million, in relation with the ramp-down of integration and synergy implementation related to past acquisitions. The main costs of the period were related to :

      • Costs in relation with integration representing €9.3 million, principally for the platform convergence of the jointly held entity in Australia with ANZ;

      • Risk and compliance costs for €5.8 million related to projects to reinforce Risk and AML/CFT (Anti Money Laundering / Countering Financing of Terrorism), and other risk and compliance costs mainly for operationalization, in particular on previously acquired scopes. These costs consist mainly of expenses to adjust and harmonize processes and systems like merchant onboarding diligences, processes of storage of related information, etc.

      Other items totaled €70.4 million and are mainly related to a loss resulting from the various divestitures carried out during the half-year generated largely by cumulative translation adjustment reserves booked in P&L (€56.5 million mainly due to New Zealand dollar). Refer to Note 3 "Main changes in the scope of consolidation".

      16 Worldline 2026 Half-year Financial Report

      FINANCIAL REVIEW

      Income statement

      B

   4. Net financial result

      Net financial expenses amounted to €64.1 million for the period (compared to an expense of €183.2 million for the 6 months ended June 30, 2025), and were made up of:

      • Expenses of net financial debt of €33.3 million (against expenses of €13.2 million for the 6 months ended June 30, 2025); and

      • Net other financial expenses (including the impact of foreign exchange) of €30.8 million (against €170 million for the 6 months ended June 30, 2025).

        The expenses of net financial debt of €33.3 million are mainly made up by the following effects:

      • The interests expenses linked to straight bonds (€44.7 million) and convertible bonds (€1.6 million);

      • The income interests from cash and cash equivalents (€11.0 million) ;

        Other items of financial result were mainly composed of:

      • Foreign exchange losses for €13.4 million (€8.4 million loss for the first half of 2025), mainly driven by hyperinflation in Argentina and Turkey for a negative impact of €11.7 million;

      • Net Financial interests on lease liabilities for €6.5 million (€6.3 million for the first half of 2025);

      • The change in the fair value of other financial instruments amounted to nil, compared with a negative fair value of

        €144.2 million as of June 30, 2025, mainly reflecting the full impairment of the Poseidon Holdco preferred shares recognized in 2025.

      • Pension financial costs for €2.7 million;

      • Other financial expenses for €10.1 million (€12.3 million in June 2025), mainly due to financial expenses associated to financial agreements entered into with merchants, notably in Australia; and

      • Other financial income for €2.2 million (€3.2 million in June 2025).

   5. Corporate tax

      The tax income for the six-month period ended June 30, 2026, was €30.8 million with a loss before tax of €126.8 million. The annualized Effective Tax Rate (ETR) was 24.3% compared with 0.4% after the reclassification of the MeTS business and other activities as "discontinued operations" for the first semester of 2025. In 2025, after the restatement of the goodwill impairment of €4,060.0 million euros and the fair value of the Poseidon Holdco's preferred shares of €141.7 million, the annualized Effective Tax Rate (ETR) was 20.9%.

      On the first half of 2026, the impact related to Pillar 2 was not significant in both value and in the calculation of the ETR.

   6. Non-controlling interests and associates

      The non-controlling interests and associates at the end of June 2026 constituted a loss of €0.9 million, compared to a loss of

      €11.9 million at the end of the first semester 2025.

      Worldline 2026 Half-year Financial Report 17

      FINANCIAL REVIEW

      Income statement

      B

   7. Normalized net income

      The normalized net income attributable is defined as net income excluding other operating income and expenses (Group share), net of tax. For the first semester 2026, the amount was €65.3 million compared to €87.5 million for the first half of 2025.

      (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025*
      Net income - Attributable to owners of the parent	(96.7)	(4 246.6)
      Other operating income and expenses (Group share)	214.0	4 233.7
      Financial loss on fair value of preferred shares (Group's share)	-	141.7
      Tax impact on other operating items	(52.0)	(41.3)
      Normalized net income - Attributable to owners of the parent	65.3	87.5

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

   8. Half year Earning Per Share

      Basic and diluted earnings per share (EPS) are reconciled in the table below. As at June 30, 2026 (same as June 30, 2025), there is no potentially dilutive instruments as all equity instruments are potentially relutive.

      In € million - attribuable to the owner of the parent from continuing operations	6 months ended June 30, 2026	% of revenue	6 months ended June 30, 2025*	% of revenue
      Net income - continued [a]	(96.7)	(5.1%)	(4,246.6)	(192.6%)
      Diluted net income - continued [b]	(96.7)	(5.1%)	(4,246.6)	(192.6%)
      Normalized net income - continued [c]	65.3	3.4%	87.5	4.0%
      Normalized diluted net income - continued [d]	65.3	3.4%	87.5	4.0%
      Average number of shares [e]	31,940,805		7,004,333**
      Diluted average number of shares [f]	31,940,805		7,004,333**
      In €
      Basic EPS [a] / [e]	(3.03)		(606,28)**
      Diluted EPS [b] / [f]	(3.03)		(606,28)**
      Normalized basic EPS [c] / [e]	2.04		12,49**
      Normalized diluted EPS [d] / [f]	2.04		12,49**

      * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

      ** In application of IAS 33 comparative data at June 30, 2025 has been restated due to reverse share split (refer to Note 14)

      18 Worldline 2026 Half-year Financial Report

      FINANCIAL REVIEW

      Cash flow

      B

2. ‌Cash flow

   (in € million)	6 months ended June 30, 2026	6 months ended June 30, 2025 (Restated)(*)
   Adjusted Earnings Before Interest, Taxes, Depreciation, and Amortization (Adjusted EBITDA)	328.1	347.2
   Capital expenditures	(120.5)	(125.0)
   Lease expenditures (Lease under IFRS16)	(57.5)	(62.0)
   Change in working capital requirement	(60.9)	37.2
   Cash from operation	89.2	197.4
   Taxes paid	(37.2)	(49.7)
   Net interest paid on financial debt	(35.2)	(13.7)
   Integration and acquisition costs	(17.7)	(33.9)
   Rationalization & associated costs in other operating income	(27.5)	(77.8)
   Other changes	(6.6)	(1.4)
   Free Cash Flow	(35.0)	20.8
   Net material acquisitions and disposal	271.0	(135.2)
   Capital increase	489.1	(0.0)
   Portion of convertible bonds in equity / debt	(1.6)	(8.0)
   Net Long term financial investments	(12.9)	(2.1)
   Variance in lease liabilities	56.3	18.2
   Dividends (paid) / received	(18.1)	(14.7)
   Change in net cash/(debt)	748.9	(121.1)
   OPENING NET CASH/(DEBT) - DECEMBER 31, 2025 PUBLISHED	(2,219.2)	(2,012.0)
   OPENING NET CASH/(DEBT) - AFTER IFRS9 AMENDMENT(**)	(2,208.4)	(2,012.0)
   Change in net cash/(debt)	748.9	(121.1)
   Reclassification of cash and cash equivalents from Asset held for sale	26.2	19.2
   Foreign exchange rate fluctuation on net cash/(debt)	(12.1)	(10.8)
   Reclassification of cash and cash equivalents from discontinued operations	280.7	(66.6)
   CLOSING NET CASH/(DEBT)	(1,164.8)	(2,191.4)

   (*) In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

   (**) Following the first-time application of the IFRS 9 amendments (see note 1 Accounting rules and policies), the opening balance of cash and cash equivalents presented in the consolidated statement of cash flows has been adjusted by €10.8 million. The adjustment relates to payment instructions that had been initiated and derecognized before December 31, 2025 but did not meet the conditions of the accounting policy option for electronic payment systems applied by the Group from January 1, 2026.

   Free cash flow represented the change in net cash or net debt, excluding equity changes, dividends paid, impact of foreign exchange rate fluctuations on opening net cash balance, and net acquisitions and disposals. The free cash flow reached a negative amount of €35.0 million during the first semester 2026, compared to a positive amount of

   €20.8 million during the first semester 2025.

   Adjusted EBITDA of €328.1 million, representing 17.3% of revenue.

   Capital expenditures amounted to €120.5 million, or 6.4% of revenue. The part related to investments in software platforms through capitalized costs, in connection with the modernization of proprietary technological platforms, amounted to €83.5 million.

   The negative change in working capital requirement

   amounted to €60.9 million.

   The Group may factor part of its account receivables in the normal course of its day-to-day treasury management. As at June 30, 2026, the amount received for factored receivables is €24.9 million.

   Cash out related to taxes paid reached €37.2 million.

   Cash outflows linked to rationalization and associated costs represented €27.5 million, mainly related to Power24 payment of the 2025's accrual.

   Integration and acquisition costs of €17.7 million are mainly explained by :

   • the set-up of the jointly held entity in Australia with ANZ;

   • Compliance costs mainly for operationalization, in particular on previously acquired scopes, and to reinforce operationalisation of AML/CFT (Anti Money Laundering / Countering Financing of Terrorism).

     Worldline 2026 Half-year Financial Report 19

     FINANCIAL REVIEW

     Cash flow

     B

     Other changes affecting the Free Cash Flow resulted in a negative impact of €6.6 million, compared to a negative impact of €1.4 million for the six-months ended June 2025.

     Net outflow related to cost of net debt of €35.2 million includes interests on bonds, cashpooling and other financial debts.

     The net material acquisitions and disposal included mainly:

   • The net impacts of the sales of (see note 3 - Main changes in the scope of consolidation) :

     • Divestment of payments orchestration platform PaymentIQ for €157.5 million ;

     • Divestment of North America activities for

       €68.9 millions ;

     • Divestment of Electronic Data Management (Cetrel) for

       €35.2 million ; and

     • Divestment of New Zealand Payment activities for

       €20.8 million.

   • The acquisition of a merchant portfolio from Credito Emiliano S.p.A (Credem);

   In the first semester 2026, the €489.1 million Capital increase mainly corresponds to Worldline SA reserved capital increase for €108 million and the capital increase with preferential subscription rights for €392 million (see note 2

   - Significant events of the semester).

   Negative net debt effect of convertible bonds reached

   €1.6 million, representing related interests. Net long term financial investments amounted to €12.9 million.

   The positive change in lease liabilities amounting to

   €56.3 million euros is due to the decrease in lease liabilities, mainly as a result of fewer major leases being signed in the real estate sector than rental payments.

   Foreign exchange rate fluctuation, which is determined on debt or cash exposure by country, had a negative impact of

   €12.1 million.

   The information reported for the six-month period ended June 30, 2025 has been restated to reflect the classification of the MeTS business and certain other activities as discontinued operations (see Note 4), as follows:

   (in € million)	6 months ended June 30, 2025 (Published)	IFRS 5	6 months ended June 30, 2025 restated
   Adjusted Earnings Before Interest, Taxes, Depreciation, and Amortization (Adjusted EBITDA)	400.8	(53.6)	347.2
   Capital expenditures	(134.5)	9.4	(125.0)
   Lease expenditures (lease under IFRS 16)	(68.4)	6.4	(62.0)
   Change in working capital requirement	25.1	12.0	37.2
   Cash from operation	223.1	(25.7)	197.4
   Taxes paid	(50.3)	0.6	(49.7)
   Net interest paid on financial debt	(12.2)	(1.5)	(13.7)
   Rationalization & associated costs in other operating income	(82.6)	4.8	(77.8)
   Integration and acquisition costs	(36.8)	2.9	(33.9)
   Other changes	(1.3)	(0.1)	(1.4)
   Free Cash Flow	39.8	(18.9)	20.8
   Net material acquisitions and disposal	(135.2)	-	(135.2)
   Capital increase	(0.0)	-	(0.0)
   Portion of convertible bonds in equity/debt	(8.0)	-	(8.0)
   Net long term financial investments	(2.3)	0.2	(2.1)
   Variance in lease liabilities	18.6	(0.4)	18.2
   Dividends (paid) / received	(14.7)	-	(14.7)
   Change in net cash/(debt)	(101.9)	(19.2)	(121.1)
   Opening net cash/(debt)	(2,012.0)	-	(2,012.0)
   Change in net cash/(debt)	(101.9)	(19.2)	(121.1)
   Foreign exchange rate fluctuation on net cash/(debt)	(10.8)	-	(10.8)
   Reclassification of cash and cash equivalents from Asset held for sale	-	19.2	19.2
   Reclassification of cash and cash equivalents from discontinued operations	-	(66.6)	(66.6)
   CLOSING NET CASH/(DEBT)	(2,124.8)	(66.6)	(2,191.4)

   20 Worldline 2026 Half-year Financial Report

   FINANCIAL REVIEW

   Financing policy

   B

3. ‌Financing policy

   Financing structure

   Worldline's expected liquidity requirements are covered by its gross cash position, its long-term committed credit facilities, access to commercial paper programs and bond market, and operating cash generation.

   Worldline has entered a "Negotiable European Commercial Papers" program (NEU CP) on April 12, 2019 to optimize its financial charges and improve Group's cash for a maximum initial amount of €600 million increased to €1,000 million in December 2020. At June 30, 2026, €2 million was outstanding under the program while no amount was outstanding as at December 31, 2025. NEU CP issuances are executed on a rolling basis depending on short-term needs and market conditions.

   On July 4, 2024, Worldline entered into a €1,125 million Revolving Credit Facility ("RCF") maturing in July 2029, with two one-year extension options at the lenders' discretion. This facility is supported by a pool of 17 international banks.

   In May 2025, Worldline obtained approval of all lenders for an extension of one year (from July 2029 to July 2030) regarding its €1,125 million Revolving Credit Facility (RCF).

   In June 2026, the second extension has been requested and approved for a total amount of € 900 million. Therefore, the total Facility amount until July 31st 2030 is € 1,125 million and between August 1st, 2030 and the final maturity of August 1st, 2031 is € 900 million. As of June 30, 2026, the RCF was fully undrawn. Drawdowns under the RCF may be requested at any time, subject to compliance with usual conditions precedent.

   In the bond market, Worldline has issued several instruments, some of which falling under its €4 billion EMTN program. The terms and conditions of these bonds reflect standard Investment Grade documentation :

   In June 2020, in the context of the financing of the cash component of the acquisition of Ingenico, Worldline completed two bonds issuances listed on the Luxembourg Stock Exchange for an amount of €500 million each. The first bond issue matured on June 30, 2023. The second bond matures on June 30, 2027, and bears interest of 0.875% per year on the outstanding principal amount.

   In September 2023, Worldline issued a new €600 million bond under the existing EMTN program, maturing on September 12, 2028, and bearing interest at 4.125% per annum on the outstanding principal amount.

   In November 2024, Worldline issued a new €500 million bond under the existing EMTN program, maturing on November 27, 2029, and bearing interest at 5.25% per annum on the outstanding principal amount.

   In June 2025, Worldline issued a new €550 million bond under the existing EMTN program, maturing on June 10, 2030, and bearing interest at 5.50% per annum on the outstanding principal amount. The amount will be repayable at the maturity date (See note 17.2 Financial liabilities).

   Worldline proactively manages its debt profile and has therefore repurchased some of its outstanding bonds ahead of maturity:

   • In July 2025, Worldline reimbursed at maturity its 2025 OCEANE bonds, issued in 2020, and partially repurchased in November 2024 for an amount of approximately

     €200 million. The reimbursement amounted to €395 million.

   • In June 2025, Worldline partly repurchased the 2026 OCEANE bonds for an amount of approximately

     €332 million after having already repurchased in November 2024 an amount of approximately €50 million. The 2026 OCEANE has a remaining principal amount of

     €414 million maturing in July 2026.

     Capital increase

     As indicated in Note 2, Worldline has executed over the first semester of 2026 a €500 million capital increase in two separate steps:

   • On March 6, 2026 Worldline launched a c. €108 million reserved capital increase through the issuance of 39,287,272 new ordinary shares, at a price per share of

     €2.75 subscribed by some strategic investors. This capital increase settled on March 10, 2026 after the subscription of Bpifrance participations for c. €46 million, Credit Agricole SA for c. €30 million and BNP Paribas for c. € 32 million.

   • On March 12, 2026 Worldline launched a share capital increase with preferential subscription rights for an amount of approximately €392 million. On March 31, 2026 Worldline announced the successful placement of the capital increase through the issuance of 1,939,508,682 new shares at a subscription price of €0.202 per ordinary share.

   Credit rating

   Worldline's corporate credit rating is BB (negative outlook) with a short-term rating of B, supporting its continued access to capital markets.

   On August 25, 2025 S&P Global Ratings has adjusted Worldline rating. S&P Global Ratings' adjusted long-term credit rating of Worldline to BB with a negative outlook (from BBB-, negative outlook) and short-term credit rating to B (from A-3). According to the latest S&P publication (March 9, 2026, following Equity increase announcement), this rating remains unchanged as of the reporting date.

   Investment policy

   Worldline's policy is to lease its offices and other property, whether administrative or technical. Certain other fixed assets such as IT equipment and company cars may be financed through leases depending on the cost of financing and the most appropriate type of financing for each new investment.

   Worldline 2026 Half-year Financial Report 21

   FINANCIAL REVIEW

   Restatement of comparative information

   B

4. ‌Restatement of comparative information

1. ‌Interim condensed consolidated income statement

   (In € million)		6 months ended June 30, 2026	6 months ended June 30, 2025*
   Revenue	Note 5	1,896.9	1,970.5
   Personnel expenses	Note 6	(628.2)	(649.8)
   Operating expenses	Note 6	(1,103.2)	(1,153.2)
   Operating margin		165.4	167.4
   % of revenue		8.7%	8.5%
   Other operating income and expenses	Note 6	(228.2)	(4,260.9)
   Operating income		(62.8)	(4,093.5)
   % of revenue		(3.3)%	(207.7)%
   Financial expenses		(102.9)	(248.1)
   - Of which Income / (cost) of net financial debt		(33.3)	(13.2)
   Financial income		38.9	64.8
   Net financial expenses	Note 7	(64.1)	(183.2)
   Net income before tax		(126.8)	(4,276.7)
   Tax income/(charge)	Note 8	30.8	15.7
   Share of net profit/(loss) of associates		(1.6)	2.5
   Net income from continuing operations		(97.7)	(4,258.5)
   Net income / loss from discontinued operations		37.7	28.8
   Net Income / loss		(60.0)	(4,229.7)
   Of which:
   - owners of the parent company of continuing operations		(96.7)	(4,246.6)
   - owners of the parent company of discontinued operations		37.7	28.8
   - attributable to owners of the parent company		(59.0)	(4,217.8)
   - non-controlling interests in continuing operations		(0.9)	(11.9)
   - non-controlling interests in discontinued operations		-	-
   - attributable to non-controlling interests		(0.9)	(11.9)
   Weighted average number of shares		31,940,805	7,004,333**
   Basic earnings per share - attributable to owners of the parent from continuing operations (in €)		(3.03)	(606.28)**
   Basic earnings per share - attributable to owners of the parent from discontinued operations (in €)		1.18	4.11**
   Basic earnings per share (in €)	Note 14	(1.85)	(602.17)**
   Diluted weighted average number of shares		31,940,805	7,004,333**
   Diluted earnings per share - attributable to owners of the parent from continuing operations (in €)		(3.03)	(606.28)**
   Diluted earnings per share - attributable to owners of the parent from discontinued operations (in €)		1.18	4.11**
   Diluted earnings per share (in €)	Note 14	(1.85)	(602.17)**

   * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

   ** In application of IAS 33 comparative data at June 30, 2025 has been restated due to reverse share split (refer to Note 14)

   Worldline 2026 Half-year Financial Report 25

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Interim condensed consolidated statement of comprehensive income

   C

2. ‌Interim condensed consolidated statement of comprehensive income

   (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025
   Net Income / (loss)	(60.0)	(4,229.7)
   Other comprehensive income
   - Items that may be reclassified to profit / (loss):	58.2	(40.5)
   Cash flow hedging	(3.0)	(0.1)
   Exchange differences on translation of foreign operations(*)	58.4	(40.5)
   Recyclable items from discontinued operations	2.8
   - Items that will not be reclassified in profit / (loss ):	9.7	19.0
   Actuarial gains and (losses) generated in the period on defined benefit plan	10.6	24.6
   Deferred tax on items non-recyclable	(4.3)	(5.6)
   Non-recyclable items from discontinued operations	3.3
   TOTAL OTHER COMPREHENSIVE INCOME	67.9	(21.6)
   TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	7.9	(4,251.2)
   Of which:
   - attributable to owners of the parent	7.1	(4,225.9)
   - attributable to non-controlling interests	0.7	(25.3)

   (*) The amount includes €1.2 million of exchange differences attributable to non-controlling interests, which is not recyclable to profit or loss upon disposal in accordance with IFRS 10 and IAS 21)

   26 Worldline 2026 Half-year Financial Report

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Interim condensed consolidated statements of financial position

   C

3. ‌Interim condensed consolidated statements of financial position

   Assets

   (In € million)	June 30, 2026	December 31, 2025
   Goodwill Note 9.1	3,827.1	3,840.4
   Other Intangible assets Note 9.2	1,712.2	1,839.3
   Tangible assets	137.7	147.8
   Right-of-use Note 10	211.8	250.2
   Investments in associates	33.1	34.8
   Non-current financial assets Note 17	121.7	106.9
   Deferred tax assets	107.6	51.1
   TOTAL NON-CURRENT ASSETS	6,151.1	6,270.5
   Inventories Note 11	33.9	32.8
   Trade accounts and notes receivables Note 12	510.6	546.8
   Current taxes	97.1	78.4
   Other current assets Note 12.2	242.3	227.9
   Assets linked to intermediation activities Note 13	3,580.5	3,510.7
   Current financial instruments Note 17	100.0	48.6
   Cash and cash equivalents Note 17	1,847.3	898.2
   TOTAL CURRENT ASSETS	6,411.8	5,343.4
   Assets classified as held for sale	551.4	1,531.2
   TOTAL ASSETS	13,114.4	13,145.1

   Worldline 2026 Half-year Financial Report 27

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Interim condensed consolidated statements of financial position

   C

   Liabilities and shareholders' equity

   (In € million)	June 30, 2026	December 31, 2025
   Common stock	45.3	193.1
   Additional paid-in capital	5,979.3	5,540.3
   Consolidated retained earnings	(2,445.8)	2,524.3
   Translation adjustments	210.0	150.2
   Net income attributable to the owners of the parent	(59.0)	(5,156.5)
   Equity attributable to the owners of the parent	3,729.7	3,251.4
   Non-controlling interests	781.4	790.5
   Total shareholders' equity Note 14	4,511.2	4,042.0
   Provisions for pensions and similar benefits Note 15	144.4	152.3
   Non-current provisions Note 16	112.7	84.8
   Non-current financial liabilities Note 17	1,639.2	2,140.8
   Deferred tax liabilities	240.6	255.7
   Non-current lease liabilities Note 10	154.2	191.3
   Non-current financial instruments	-	-
   Other non-current liabilities	1.4	1.5
   Total non-current liabilities	2,292.4	2,826.3
   Trade accounts and notes payables Note 18	545.7	563.0
   Current taxes	100.3	97.1
   Current provisions Note 16	4.5	3.0
   Current financial instruments Note 17	3.8	2.0
   Current portion of borrowings Note 17	1,133.5	693.1
   Liabilities linked to intermediation activities Note 13	3,580.5	3,510.7
   Current lease liabilities Note 10	85.4	92.2
   Other current liabilities Note 17	454.1	487.3
   Total current liabilities	5,907.8	5,448.3
   Liabilities directly associated with assets classified as held for sale	403.1	828.5
   TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	13,114.4	13,145.1

   28 Worldline 2026 Half-year Financial Report

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Interim condensed consolidated cash flow statement

   C

   (in € million)		6 months ended June 30, 2026	6 months ended June 30, 2025*
   Profit before tax		(126.8)	(4,276.7)
   Depreciation of assets	Note 6	108.1	116.1
   Depreciation of right-of-use	Note 6	45.3	55.0
   Net charge / (release) to operating provisions		6.6	7.4
   Net charge / (release) to financial provisions		3.6	2.8
   Net charge / (release) to other operating provisions		(0.1)	(40.0)
   Impairment of long - term assets /Customer relationships amortization (PPA)	Note 6	120.0	4,175.7
   Losses / (gains) on disposals of fixed assets		42.3	1.6
   Net charge for equity-based compensation	Note 6	5.9	12.8
   Losses / (gains) on financial instruments and other financial items		27.2	193.7
   Net cost of financial debt	Note 7	33.3	(13.2)
   Cash from operating activities before change in working capital requirement, financial interest and taxes		265.3	235.0
   Taxes paid		(37.2)	(49.7)
   Change in working capital requirement	Note 12	(60.9)	37.2
   Net cash from (used in) operating activities from continued operations		167.2	222.4
   Net cash from (used in) operating activities from discontinued operations		(22.9)	33.1
   NET CASH FROM/ (USED IN) OPERATING ACTIVITIES		144.3	255.5
   Payment for tangible and intangible assets		(120.5)	(125.0)
   Proceeds from disposals of tangible and intangible assets		0.0	(0.0)
   Net operating investments		(120.5)	(125.1)
   Amounts paid for acquisitions		(7.2)	(79.9)
   Proceeds from disposals of financial investments	Note 3	280.4	(4.5)
   Amounts paid for long-term financial investments		(14.0)	(2.1)
   Amounts received for long-term financial investments		1.2
   Cash and cash equivalents of companies sold during the period	Note 3	(18.5)	(0.4)
   Dividend received from long-term investments		0.5	0.1
   Net long-term investments		242.4	(86.8)
   Net cash from (used in) investing activities from continued operations		121.9	(211.9)
   Net cash from (used in) investing activities from discontinued operations		22.9	(9.6)
   NET CASH FROM/ (USED IN) INVESTING ACTIVITIES		144.8	(221.5)
   Capital Increase	Note 14	489.1	-
   Purchases of treasury stocks		-	(20.1)
   Dividends paid to non controlling interests		(18.6)	(14.8)
   New borrowings	Note 17	4.0	545.3
   Lease payments		(50.9)	(55.7)
   Financial interests on lease liability	Note 7	(6.6)	(6.3)
   Repayment of long and medium-term borrowings	Note 17	(72.4)	(409.5)
   Net cost/Income of financial debt (paid) / received		(28.0)	10.0
   Other flows related to financing activities		(4.8)	(4.2)
   Net cash from (used in) financing activities from continued operations		311.9	44.6
   Net cash from (used in) financing activities from discontinued operations		257.3	(4.9)
   NET CASH FROM/ (USED IN) FINANCING ACTIVITIES		569.2	39.6
   Increase/ (decrease) in net cash and cash equivalents - continued activities		601.0	55.1
   Increase/ (decrease) in net cash and cash equivalents - Discontinued activities		257.2	18.5
   OPENING NET CASH AND CASH EQUIVALENTS - DECEMBER 31, 2025, PUBLISHED		885.9	1,508.3
   OPENING NET CASH AND CASH EQUIVALENTS - AFTER IFRS 9 AMENDMENT(**)		896.7	1,508.3
   Increase/ (decrease) in net cash and cash equivalents - continued	Note 17	601.0	55.1
   Impact of exchange rate fluctuations on cash and cash equivalents		(3.2)	(15.0)
   Increase/ (decrease) in net cash and cash equivalents - discontinued		257.2	18.5
   Cash and cash equivalents reclassified at end of period in "Assets held for sale"		83.0	-
   CLOSING NET CASH AND CASH EQUIVALENTS	NOTE 17	1,834.7	1,567.0

4. ‌Interim condensed consolidated cash flow statement

   * In application of IFRS 5, comparative data at June 30, 2025 has been restated due to the classification of the MeTS business and other activities as "discontinued operations" (refer to Note 4).

   (**) Following the first-time application of the IFRS 9 amendments (see note 1 Accounting rules and policies), the opening balance of cash and cash equivalents presented in the consolidated statement of cash flows has been adjusted by €10.8 million. The adjustment relates to payment instructions that had been initiated and derecognized before December 31, 2025 but did not meet the conditions of the accounting policy option for electronic payment systems applied by the Group from January 1, 2026.

   Worldline 2026 Half-year Financial Report 29

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Interim condensed consolidated statement of changes in shareholder's equity

   C

5. ‌Interim condensed consolidated statement of changes in shareholder's equity

   (in € million)	Number of shares at period-end (**) (in thousands)	Common Stock	Additional paid-in capital	Retained earnings	Translation adjustments	Net income	Equity attributable to the owners of the parent	Non controlling interests	Total shareholders ' equity
   At January 1, 2025	283,568.0	192.8	5,922.7	2,266.7	160.7	(297.0)	8,245.9	975.9	9,221.9
   Increase of capital	396.2	0.3	(0.3)	-	-	-	0.0	-	0.0
   Appropriation of prior period net income			-	(297.0)		297.0	-	-	-
   Dividends paid to the shareholders			-	-			-	(14.8)	(14.8)
   Equity-based compensation				13.7			13.7		13.7
   Remeasurment effects of put option				(30.3)			(30.3)		(30.3)
   Changes in Treasury stock and others			-	(20.2)	-	-	(20.2)	-	(20.2)
   Other			(382.1)	378.8	-		(3.3)	19.1	15.7
   Transactions with owners	396.2	0.3	(382.4)	45.0	-	297.0	(40.1)	4.2	(35.9)
   Net income						(4,217.8)	(4,217.8)	(11.9)	(4,229.7)
   Other comprehensive income				18.9	(27.0)		(8.1)	(13.4)	(21.5)
   Total comprehensive income for the period	-	-	-	18.9	(27.0)	(4,217.8)	(4,225.9)	(25.3)	(4,251.2)
   At June 30, 2025	283,964.2	193.1	5,540.3	2,330.6	133.7	(4,217.8)	3,979.9	954.9	4,934.8
   AT JANUARY 1, 2026	283,964.2	193.1	5,540.3	2,524.3	150.2	(5,156.5)	3,251.4	790.5	4,042.0
   Change in Share nominal value		(187.4)		187.4			-		-
   Variation of capital (*)	49,492.7	39.6	439.0				478.6		478.6
   Appropriation of prior period net income				(5,156.5)		5,156.5	-	-	-
   Dividends paid to the shareholders							-	(18.6)	(18.6)
   Equity-based compensation				4.5			4.5		4.5
   Remeasurment effects of put option				(5.3)			(5.3)		(5.3)
   Scope changes				(7.8)			(7.8)	6.8	(1.0)
   Changes in Treasury stock and others				2.8			2.8		2.8
   Other	(276,865.1)		-	(1.7)			(1.7)	1.9	0.2
   Transactions with owners	(227,372.4)	(147.8)	439.0	(4,976.6)	-	5,156.5	471.1	(9.9)	461.2
   Net income						(59.0)	(59.0)	(1.0)	(60.0)
   Other comprehensive income				6.5	59.7		66.2	1.7	67.9
   Total comprehensive income for the period				6.5	59.7	(59.1)	7.1	0.7	7.9
   AT JUNE 30, 2026	56,591.8	45.3	5,979.3	(2,445.8)	210.0	(59.1)	3,729.7	781.4	4,511.1

   (*) See note 2 for more information about the variation in capital of the period

   (**) The number of shares has been adjusted in the line "other" to reflect the 1-for-40 reverse share split effective on June 15, 2026 (see Note 14 Shareholder equity)

   30 Worldline 2026 Half-year Financial Report

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Notes to the interim condensed consolidated financial statements

   C

6. ‌Notes to the interim condensed consolidated financial statements

1. Discontinued operations: Mobility & e-Transactional Services (MeTS) Global Business Line and Digital banking activities

   In line with management's commitment to shape a more focused company, the Group announced on July 29, 2025, the divestment of a scope mainly comprising the Mobility & e-Transactional Services (MeTS) Global Business Line and certain Digital Banking activities to Magellan Partners, for an enterprise value of €406 million.

   Following the approval of the transaction by the Board of Directors on November 25, 2025, the related disposal group met the criteria for classification as held for sale under IFRS 5 in 2025. As the disposal represented a separate major line of business, its results and cash flows were also presented as from December 2025 as discontinued operations in accordance with IFRS 5.

   As indicated in Note 3 (Main changes in the scope of consolidation), the disposal of the Mobility & e-Transactional Services (MeTS) Global Business Line and Digital Banking activities, previously presented as a discontinued operations, was completed on May 29, 2026 for an consideration of €406 million, including a differed consideration of €40.5 million, corresponding to a €50.5 million deferred payment net of €10 million of potential price adjustments (see Note 17.1.2 - Current financial assets).

   The disposed scope mainly comprised the sub-group formed by Worldline France and its subsidiaries (MeTS Global Business Line and Digital Banking activities), representing a separate major line of business in accordance with IFRS 5. Accordingly, the related assets and liabilities were derecognized upon completion of the transaction.

   Recyclable and non-recyclable items relating to discontinued operations are presented separately, on specific lines of the statement of comprehensive income as at June 30, 2026 and June 30, 2025.

   Cash flows attributable to discontinued operations are presented separately as at June 30, 2026 and June 30, 2025.

   For the period ending June 30, 2026, the net profit from discontinued operation amounts to €37.7 million including the net income from the MeTS and Digital Banking activities for the five-month period ended May 29, 2026, amounting to

   €20.5 million ; The difference is mainly explained by the gain on disposal recognized as part of the transaction and the recycling to profit or loss of cumulative currency translation adjustments (CTA);

   The information provided below details the contribution of the MeTS and Digital banking activities business being sold on the main Group aggregates.

   The results and cash flows of the discontinued operations include the five-month period from January 1, 2026 to May 29, 2026, corresponding to the period prior to the completion of the disposal.

   36 Worldline 2026 Half-year Financial Report

   INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

   Notes to the interim condensed consolidated financial statements

   C

   Net income from discontinued operations

   (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025
   Revenue	185.6	234.2
   Personnel expenses	(103.0)	(110.9)
   Operating expenses	(53.9)	(83.0)
   Operating margin	28.8	40.3
   % of revenue	15.5%	17.2%
   Other operating income and expenses	6.0	(5.6)
   Operating income	34.8	34.7
   % of revenue	18.7%	14.8%
   Financial expenses	(1.3)
   Financial income	-	(0.3)
   Financial result	(1.3)	(0.3)
   Net income before tax	33.4	34.4
   Tax Income / (Charge)	4.3	(5.6)
   Net income	37.7	28.8

   As requested by IFRS 5, Worldline has no longer recognized any depreciation and amortization expense on the property, plant and equipment and intangible assets of MeTS and Digital banking activities since end of November 2025, resulting in savings before tax of €13.7 million during the 5 months of 2026 and €6.6 million in 2025 (one month).

   In June 2026, other operating income and expenses mainly included the accounting impacts arising from the completion of the disposal transaction, including the recognition of the gain on disposal, transaction-related costs, provisions and transitional service arrangements. The gain on disposal remains preliminary as of June 30, 2026, as the closing accounts are subject to the contractual completion mechanism, which allows for adjustments during the 150-day period following Closing.

   In June 2025, other operating income mainly included expenses in connection with restructuration costs.

   In June 2026, the tax income mainly includes a €9.0 million reduction in the tax provision initially recognized in 2025 in connection with the contemplated disposal. Following the completion of the transaction and the final assessment of its tax consequences, including taxable outside basis differences and related registration duties, the estimated tax liability was revised from €13.1 million at December 31, 2025 to €4.0 million as of June 30, 2026.

   Cash flow from discontinued operations

   (In € million)	6 months ended June 30, 2026	6 months ended June 30, 2025
   Net cash from/ (used in) operating activities	(22.9)	33.1
   Net cash from/ (used in) investing activities	22.9	(9.6)
   Net cash from/ (used in) financing activities	257.3	(4.9)
   Cash flow attributable to discontinued activities	257.2	18.5

   The increase in cash flow is mainly driven by :

   • the refinancing (in the parent company sold to Magellan), of the €255.5 million vendor loan owed to Worldline SA, financed through a new liability contracted with Magellan Partners at closing;

   • the cash consideration received upon the disposal of the MeTS and Digital Banking activities amounted to

     €100 million;

   • a negative change in working capital of €35.4 million, primarily reflecting the absence of a factoring program in June 2026, and the absence, at the disposal date, of the favorable year-end working capital effects recorded at December 31, 2025

     Worldline 2026 Half-year Financial Report 37

     INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

     Notes to the interim condensed consolidated financial statements

     C

2. Assets and liabilities held for sale

   As at June 30, 2026, assets held for sale (and associated liabilities) comprise businesses and entities for which disposal plans remain ongoing in accordance with IFRS 5. (see Note 2 - Main changes in the scope of consolidation).

   During the period, the Group completed the disposal of the following entities:

   • Worldline PaymentIQ for a sale price of €160.3 million;

   • Worldline North America for a sale price of €77.8 million;

   • Worldline Europe S.A (Cetrel) for a sale price of €48.3 million;

   • Paymark Limited for a sale price of €19.4 million.

   • MeTS Global Business Line and Digital banking activities : (see note 4.1 Discontinued operations),

     Assets and liabilities held for sale are detailed as follows:

     The net loss on disposal (of continuing activities) amounted to €54.1 million, including €56.5 million relating to the negative recycling of cumulative currency translation adjustments (CTA).

     Accordingly, these businesses are no longer presented as assets and liabilities held for sale as of June 30, 2026.

     The remaining net assets and liabilities held for sale relate to Worldline India (Worldline India Private Ltd & Worldline ePayments India Private Limited).

     (In € million)	June 30, 2026	December 31, 2025
     Goodwill	21.3	443.2
     Other Intangible assets	72.1	156.1
     Tangible assets	17.4	26.7
     Right-of-use	21.3	68.5
     Non-current financial assets	1.0	2.6
     Deferred tax assets	30.9	31.9
     Total non-current assets	163.9	729.1
     Inventories	0.3	7.7
     Trade accounts and notes receivables	14.3	137.3
     Current taxes	7.4	11.7
     Other current assets	7.4	66.1
     Assets linked to intermediation activities	268.4	333.8
     Current financial instruments	0.0	0.3
     Cash and cash equivalents	89.7	245.2
     Total current assets	387.5	802.1
     TOTAL ASSETS	551.4	1,531.2

     (In € million)	June 30, 2026	December 31, 2025
     Provisions for pensions and similar benefits	0.1	24.5
     Non-current provisions	0.8	1.4
     Non-current financial liabilities	33.0	30.8
     Deferred tax liabilities	17.2	21.8
     Non-current lease liabilities	14.9	60.5
     Total non-current liabilities	66.1	139.1
     Trade accounts and notes payables	41.3	95.9
     Current taxes	8.3	5.0
     Current provisions	0.0	0.4
     Current financial instruments	0.0	59.3
     Liabilities linked to intermediation activities	268.4	333.8
     Current lease liabilities	5.2	12.8
     Other current liabilities	13.8	182.1
     Total current liabilities	337.0	689.4
     TOTAL LIABILITIES	403.1	828.5

     38 Worldline 2026 Half-year Financial Report

     INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

     Notes to the interim condensed consolidated financial statements

     C

3. Measurement of the disposal group classified as held for sale and discontinued operations under IFRS 5

   In accordance with IFRS 5, no impairment loss was recognized as of June 30, 2026, as the carrying amount of the disposal group classified as held for sale did not exceed its fair value less costs to sell.

   In December 2025, In accordance with IFRS 5, the comparison between the carrying amount of the disposal group classified as held for sale and its fair value less costs to sell resulted in the recognition of an impairment loss of €442.8 million, of which €378 million was recognised in continuing operations and €64.8 million in discontinued operations.

   Cumulative translation adjustments relating to disposal groups classified as held for sale remain recognized in equity in accordance with IAS 21. Upon completion of the disposal, the portion attributable to the Group will be reclassified to profit or loss, while the portion attributable to non-controlling interests will remain recognized in equity in accordance with IAS 21 and IFRS 10.

4. Restatement of comparative information