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August 26, 2026. Result for the first quarter of 2026/27. Presentation subtitle dfhg
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Result for the first quarter of 2026/27 | August 26, 2026 2 Disclaimer. This presentation is made by Kapsch TrafficCom AG (“Kapsch TrafficCom”) solely for use at this presentation. It is furnished to you solely for your information and its content may not be copied, distributed, disclosed or otherwise be made available, directly or indirectly, to any other person by any recipient, or published, in whole or in part, for any purpose. The facts and information contained herein are as up to date as is reasonably possible and are subject to revision in the future. Neither Kapsch TrafficCom nor any of its respective directors, officers, employees or advisors nor any other person makes any representation or warranty, express or implied, as to the accuracy, completeness or fairness of the information or opinions contained in this presentation. Neither Kapsch TrafficCom nor any of its respective directors, officers, employees and advisors nor any other person shall have any liability whatsoever for loss howsoever arising, directly or indirectly, from any use of this presentation. Whilst all reasonable care has been taken to ensure that the facts stated herein are accurate and that the opinions contained herein are fair and reasonable, this document is selective in nature and is intended to provide an introduction to, and overview of, the business of Kapsch TrafficCom. Where any information and statistics are quoted from any external source, such information or statistics should not be interpreted as having been adopted or endorsed by Kapsch TrafficCom as being accurate. We have not independently verified market data provided by third parties or industry or general publications. This presentation contains forward-looking statements, based on the beliefs and assumptions currently held by the management of Kapsch TrafficCom, which are expressed in good faith and are in its opinion reasonable. These statements may be identified by words such as “expectation” or “target” and similar expressions, or by their context. Forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause actual results, financial condition, performance, or achievements of Kapsch TrafficCom, or results in the industry generally, to differ materially from the results, financial condition, performance or achievements expressed or implied by such forward - looking statements. Given these risks, uncertainties and other factors, recipients of this document are cautioned not to place undue reliance on these forward-looking statements. Kapsch TrafficCom disclaims any obligation to update these forward-looking statements to reflect future events or developments. This presentation does not constitute or form part of any offer or invitation to sell or issue, or any solicitation of any offer to purchase or subscribe for, any securities of Kapsch TrafficCom in any jurisdiction, nor shall part, or all, of this presentation form the basis of, or be relied on in connection with, any contract or investment decision in relation to any securities. Securities issued by Kapsch TrafficCom have not been and will not be registered under the U.S. Securities Act of 1933, as amended, or any U.S. state securities law. The distribution of this presentation in other jurisdictions may be restricted by law and persons into whose possession this presentation comes should inform themselves about, and observe, any such restrictions. By accepting this presentation, you agree to be bound by the foregoing instructions and restrictions.
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Five phases. Result for the first quarter of 2026/27 | August 26, 2026 Revenues of € 105mn up 5% from the prior-year figure. EBIT of € 2mn, positive compared to € -2mn (adjusted for the Germany effect) in the prior year. Restructuring plan under development; comprehensive measures planned. Outlook for the full year 2026/27: Revenues and EBIT above prior-year figures. 3 Headlines. Q1 2026/27 (April 1, 2026, to June 30, 2026). Sale of majority stake in tolltickets agreed upon.
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EBIT € 2.3mn (-89.3% ) Q1 2025/26: € 21.7mn Result for the first quarter of 2026/27 | August 26, 2026 Selected key data. Q1 2026/27. April 1, 2026, to June 30, 2026 Free cash flow € -1.8mn (-90.1% ) Q1 2025/26: € -18.3mn EBIT margin 2.2% (-19.4 PP ) Q1 2025/26: 21.6% € 119.0mn (+4.9% ) March 31, 2026: € 113.4mn Total assets (June 30, 2026) € 388.8mn (+1.3% ) March 31, 2026: € 383.6mn Equity ratio (June 30, 2026) 17.1% (-0.6 PP ) March 31, 2026: 17.7% 4 Revenues € 105.2mn (+4.7% ) Q1 2025/26: € 100.4mn Net debt (June 30, 2026) Result for the period (attributable to equity holders) € -1.1mn () Q1 2025/26: € 10.3mn)
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Revenue up 4.7% compared with the same quarter last year. Modest business growth across all regions; revenues from implementation projects were 22.3% higher than in the same quarter of the previous year. Result for the first quarter of 2026/27 | August 26, 2026 5 Segments. Tolling revenue remained stable; traffic management recorded revenue growth. Regions. Year-on-year growth in all three regions. Business types. Significant increase in implementation revenue. EMEA € 45mn ( +2.8%)43% Americas € 54mn ( +5.6%)51% APAC € 6mn ( +13.1%)6% Tolling € 73mn ( -0.2%)70% Traffic management € 32mn ( +18.3%)30% Operations € 48mn ( -4.9%)46% Implementation € 42mn ( +22.3%)40% Components € 15mn ( -2.6%)14%
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Segments: New implementation projects visible in both segments. Prior-year EBIT in the tolling segment included one-time income from Germany of € 23mn; Q1 2026/27 operationally positive. All figures in € mn unless otherwise stated. Q1 2025/26 Q1 2026/27 +/- Revenues 74 73 -0% Implementation 24 30 +24% Operations 34 28 -16% Components 15 15 -2% EBIT 20* 2 -92% EBIT margin 27%* 2% -25 PP 6Result for the first quarter of 2026/27 | August 26, 2026 All figures in € mn unless otherwise stated. Q1 2025/26 Q1 2026/27 +/- Revenues 27 32 +18% Implementation 10 12 +19% Operations 17 20 +19% Components 0.2 0.1 -30% EBIT 1.5 0.7 -56% EBIT margin 5% 2% -3 PP Tolling segment. Traffic management segment. Revenues in tolling segment by region. Revenues in traffic management segment by region. EMEA € 30mn ( -3.8%)40% Americas € 39mn ( +0.8%)53% APAC € 5mn ( +17.2%)7% EMEA € 16mn ( +17.9%)50% Americas € 15mn ( +20.4%)48% APAC € 1mn ( -8.9%)2% * Includes a positive one-time effect in 2025/26 resulting from the settlement in Germany.
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Slightly upward revenue trend, EBIT positive with no significant one-time effects. Positive EBIT reflects the adjustment of the cost base that began last year. All figures in € mn unless otherwise stated. Q1 2025/26 Q1 2026/27 +/- Revenues 100.4 105.2 +5% Other operating income 31.2 4.3 -86% Changes in finished and unfinished goods -0.7 1.2 — Cost of materials and other production services -32.0 -32.7 +2% Personnel expenses -57.4 -57.7 +1% Other operating expenses -20.4 -18.8 -8% Proportional result of associates and joint ventures 3.6 3.9 +7% EBITDA 24.8 5.2 -79% Amortization, depreciation and impairment -3.1 -2.9 -6% EBIT 21.7 2.3 -89% EBIT margin 21.6% 2.2% -19 PP 7Result for the first quarter of 2026/27 | August 26, 2026 In the prior year, income from settlement in Germany was included in the amount of € 23.4mn. Expenses increased less than revenues as a result of cost-cutting measures. Prior-year EBIT included the Germany effect; Q1 2026/27 was positive, with no significant one-time effects; corresponds to an operating improvement of € 4.0mn. Key influencing factors in Q1 2026/27:
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The result for the period attributable to equity holders was € -1.1mn. The financial result was primarily influenced by foreign exchange effects. All figures in € mn unless otherwise stated. Q1 2025/26 Q1 2026/27 +/- EBIT 21.7 2.3 -89% Interest (net result) -2.8 -2.3 -20% FX (net result) -4.5 0.2 — Other (net result) -1.8 -0.7 -61% Financial result -9.1 -2.7 -70% Result before income tax 12.5 -0.4 — Income tax -2.0 -0.5 -75% Result for the period 10.5 -0.9 — Non-controlling interests 0.2 0.2 -26% Result attributable to equity holders 10.3 -1.1 — Earnings per share (EPS) in € 0.72 -0.08 — 8Result for the first quarter of 2026/27 | August 26, 2026 The financial result was positively impacted by - lower interest expense and - foreign exchange effects, primarily from the U.S. dollar. Key influencing factors in Q1 2026/27:
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Result for the first quarter of 2026/27 | August 26, 2026 Stable balance sheet with low liquidity. Key points of the restructuring plan agreed upon to improve the financial position. Net investments. Free cash flow. Net debt, gearing. Total assets, equity ratio. 9 435 384 389 24% 18% 17% 0 100 200 300 400 500 June 30, 2025 March 31, 2026 June 30, 2026 2 -18 -2 FY 2025/26 Q1 2025/26 Q1 2026/27 -20 -10 0 10 5 1 0.3 FY 2025/26 Q1 2025/26 Q1 2026/27 0 2 4 6 8 10 126 113 119 120% 167% 179% 0% 50% 100% 150% 200% 250% 300% 350% 400% 0 50 100 150 June 30, 2025 March 31, 2026 June 30, 2026 Free cash flow was negative at € -1.8mn with significant improvement over the previous year; net working capital reduced by € 3mn. Gearing ratio rose slightly due to a reduction in cash and cash equivalents. Equity ratio remained virtually stable at 17.1% at higher total assets. Net investments slightly decreased.
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Revenue growth expected. Catching up on project delays and a strong order backlog. EBIT growth expected. Cost adjustments and efficiency improvements; additional positive effect expected from the sale of the majority in tolltickets GmbH. Outlook. Financial Year 2026/27. Result for the first quarter of 2026/27 | August 26, 2026 10 Focus on costs and liquidity, restructuring plan under development.
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Email: IR.kapschtraffic@kapsch.net Phone: +43 50811 1122 11 Doris Gstatter Investor Relations Officer Teresa Hartlieb ESG Officer Kapsch TrafficCom AG Am Europlatz 2 1120 Vienna, Austria www.kapsch.net/ir Result for the first quarter of 2026/27 | August 26, 2026 Please note: The content of this presentation is the intellectual property of Kapsch TrafficCom AG and all rights are reserved with respect to the copying, reproduction, alteration, utilization, disclosure or transfer of such content to third parties. The foregoing is strictly prohibited without the prior written authorization of Kapsch TrafficCom AG. Product and company names may be registered brand names or protected trademarks of third parties and are only used herein for the sake of clarification and to the advantage of the respective legal owner without the intention of infringing proprietary rights.