Slides
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Welcome Bossard Group – Semi-Annual Results 2026
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Agenda 01 02 03 04 05 Highlights 2026 Financial Review Strategy 200 Progress & Focus Financial Targets & Outlook Q&A
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Highlights 2026 1
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Highlights 2026 BOSSARD GROUP Market developments − Positive structural demand trends continue across r ail, semiconductor & electronics, data center infrastructure and aerospace − Demand continued to improve during the first half of 2026. E urope returned to growth, America recorded ac celerating growth, while Asia maintained its robust gr owth trajectory − Swiss franc appreciation vs. most currencies − Sustained demand for automated, data-dr iven C -parts management solutions Bossard − Seizing opportunities and gaining market share in gr owth industries − Successful execution of growth initiatives − Targeted procurement measures, including pricing and focused customer product mix − Operations Engine and Sales Engine enhancing ef ficiency and customer value − Continued rollout of Smart Factory solutions, r einforcing customer relationships and di fferentiation
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Financial review 2
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June YTD 2026 NET SALES − Currency impact persisted due to the Swiss franc’s appreciation − All three market regions ex perienced positive sales trends − Following the normalization of dem and observed in H2 2025, the trend accelerated on into H1 2026 − Gratifying growth rates in the rail, aer ospace, semiconductor and el ectronics industries continues 2025 Currency Organic 2026 -4.4 %546.7 +5.3 % 575.7+9.7 % in CHF million
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Income statement as of June 30 FINANCIAL PERFORMANCE in CHF million H1 2025 H1 2026 +/- Net sales 546.7 575.7 5.3 % Gross profit 177.4 198.3 11.7 % in % 32.5 % 34.4 % Selling & administrative expenses -123.4 -126.8 2.7 % Other operating income 1.5 1.4 -6.7 % EBIT 55.5 72.9 31.3 % in % 10.2 % 12.7 % Result from associated companies -0.4 -0.2 Financial result -5.6 -2.4 Income before taxes 49.5 70.3 42.0 % Income taxes -10.8 -15.6 Net income 38.7 54.7 41.3 % in % 7.1 % 9.5 % − Higher gross profit margin due to tar geted measures in purchasing, pr ice adjustments and customer product mix − S&A costs increased moderately due to: − higher FTEs − salary increases − and higher license fees due to m ore system users after the rollout of the new ERP system − Financial result − Improvement of financial resul t due to lower interest expenses and positive currency impact in CHF million
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June 2026 YTD NET SALES DEVELOPMENT +5.8 % in LC + 4.0 % in CHF 336.3 349.7 2025 2026 +17.3 % in LC + 7.9 % in CHF 114.0 123.0 2025 2026 America Europe +15.0 % in LC + 6.8 % in CHF 96.4 103.0 2025 2026 Asia in CHF million
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As of June 30 − Total assets increased in the comparison per iod, primarily due to the positive sales development − Equity increase by CHF 59 million due to s ustainable year-on-year profit development − Continued solid balance sheet with an i mproved equity ratio of 42.7 percent SO LID BALANCE SHEET 914 976 357 416 39.1% 42.7% 0% 10% 20% 30% 40% 50% 60% 70% 80% 0 200 400 600 800 1'000 1'200 H1 2025 H1 2026 Total assets Shareholders' equity Equity ratioin CHF million
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As of June 30 OPERATING NET WORKING CAPITAL − Year-ov er- year increase in total operating net w orking capital mainly driven by higher sales − Operating net working capital intensity i ncreased slightly 547 576 502 540 49.0% 49.2% 0% 10% 20% 30% 40% 50% 60% 70% 80% 0 100 200 300 400 500 600 700 H1 2025 H1 2026 Net sales ONWC ONWC in % net sales ONWCin CHF million
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As of June 30 SOLID BALANCE SHEET RATIOS 914 976 347 317 1.0 0.8 2.8 2.1 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 0 200 400 600 800 1'000 1'200 H1 2025 H1 2026 Total assets Net debt Gearing Debt/EBITDA Gearing / Debt/EBITDAin CHF million − Decrease in net debt mainly due to positive c ashflow development despite higher capital employed and dividend payout − Improvement of targeted long-term funding ratios − Gearing <1.3x actual at 0.8x − Debt/EBITDA <2.0x actual at 2.1x
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June 2026 YTD CAPITAL EXPENDITURES Land, buildings − Office and warehouse maintenance T angible assets − Replacement/expansion of warehouse equi pment, machinery, office equipment and c ars Smart Devices − Scales and electronic labels for Smart F actory installations Intangible assets − General IT investment/replacement − New global enterprise resource system (ERP) Total CAPEX: CHF 15.3 million 2.7 2.6 2.2 7.8 Land, buildings Tangible assets Smart Devices Intangible assets in CHF million
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As of June 30 CASH FLOW STATEMENT in CHF million Actual +/- Actual H1 2025 H1 2026 Cash flow from operating activites before NWC 56.2 16.7 72.9 Change in NWC -23.5 -30.8 Cash flow from operating activities 32.7 9.4 42.1 Investments in tangible and intangible assets -19.4 -15.3 Net acquisitions -58.4 0.0 Other financial assets 0.7 -2.2 Cash flow from investing activites -77.1 59.6 -17.5 Free cash flow -44.4 69.0 24.6 Free cash flow without acquisitions 14.0 10.6 24.6 − Increase in cash flow from oper ating activities before c hanges in net working c apital − Increase in net working c apital due to positive sales development − Capital expenditure reflects the continuous investments in i nfrastructure and IT/ERP system in accordance with our Strategy 200 in CHF million
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Strategy 200 Progress & Focus 3
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Overview STRATEGY 200 Accelerated profitable and sustainable growth… − … based on our proven business model − … organically and through acquisitions − … to achieve relevant market shares in our key markets − … through 7 strategic initiatives
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7 strategic initiatives STRATEGY SALES ENGINE ONE BOSSARD TOGETHER, WE CREATE OPERATIONS ENGINE CUSTOMER CENTRICITY INNOVATION SUSTAINABILITY / ESG … to Strategy 200!From 2020 Strategy
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Global collaboration & people development TOGETHER WE CREATE − Continued focus on guiding pr inciples & global collaboration − … succession planning − … talent & leadership development
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Efficiency in customer acquisition and pipeline conversion SALES ENGINE − Focus on growth verticals (rail, s emiconductor & electronics, data center infrastructure and aerospace) Sales Acceleration
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Sales Acceleration: Pilatus, AGCO, LAM Research SALES ENGINE
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Sales Acceleration: Data Center - Ecosystem SALES ENGINE
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Efficiency in customer acquisition and pipeline conversion SALES ENGINE − Focus on growth verticals (rail, s emiconductor & electronics, data center infrastructure and aerospace) Sales Acceleration − Deep & wide (products & services, gl obal) Global Customer Penetration (G60)
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Global customer penetration – G60 SALES ENGINE To increase share of wallet of global base 60 global accounts +2400 sites
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Efficiency in customer acquisition and pipeline conversion SALES ENGINE − Focus on growth verticals (rail, s emiconductor & electronics, data center infrastructure and aerospace) Sales Acceleration − Deep & wide (products & services, gl obal) Global Customer Penetration (G60) − Strong shift towards digital lead gener ation & higher conversion rates Global KPI Dashboard
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Efficiency in customer acquisition and pipeline conversion SALES ENGINE − Focus on growth verticals (rail, s emiconductor & electronics, data center infrastructure and aerospace) Sales Acceleration − Deep & wide (products & services, gl obal) Global Customer Penetration (G60) − Strong shift towards digital lead gener ation & higher conversion rates Global KPI Dashboard − Emphasis on Sma rt Factory and automated, data-driven C-parts management solutions
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Services to avoid stockouts and reduce inventory costs SMART FACTORY LOGISTICS (SFL)
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SFL - It is proven! 30 Years of proven experience Industry 4.0 ready 1 ARIMS Supply chain collaborative platform >494’000 Smart devices +4 % 250 Field experts >1,100 Customers globally
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Services to avoid mistakes and increase efficiency in assembly SMART FACTORY ASSEMBLY (SFA)
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SFA – Still small, but proven! 5 Years of proven experience Industry 4.0 ready 1 ELAM Interactive digital work instruction platform >300 Systems / Smart tools installed +25 % 17 Field experts >120 Customers / healthy pipeline
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Efficiency in our operations OPERATIONS ENGINE − Introduction of M icrosoft D365 in 20 business units across the globe by end of 2025 (42% business coverage)… 3 rollouts in Europe and Asia by end of 2026 (61% business coverage) − AI t o increase efficiency (AI tools implemented with tangible impacts on internal efficiency) − Efficient s upply chain – infrastructure, end-to-end processes, speed − Group cost re- allocation outside Switzerland (e.g. IT-hub in Spain)
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Financial Targets & Outlook 4
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… after a phase of investments Business year 2026 MID-TERM FINANCIAL TARGETS OUTLOOK − Sales: O rganic sales growth target of > 5% − Operating profit margin (EBIT): T arget range of 12% - 15% − Balance sheet: E quity ratio > 40% − Dividend payout ratio: 40% of net income − Sales: O rganic sales growth expected within the mid-term target of above 5 % − Operating profit margin (EBIT): F urther improvement of profitability expected
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Q&A 5
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Thank you!
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Contacts Bossard Holding AG Steinhauserstrasse 70 CH-6301 Zug Stephan Zehnder, CFO Phone +41 41 749 65 86 E-Mail: investor@bossard.com www.bossard.com
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Events and announcements FINANCIAL CALENDAR − Publication of sales results, 3rd quarter 2026 October 14, 2026 − Publication of sales results 2026 J anuary 15, 2027 − Meeting for financial analysts & media conference M arch 3, 2027 − Publication of annual report 2026 M arch 3, 2027 − Annual general meeting A pril 15, 2027 − Publication of sales results, 1st quarter 2027 April 15, 2027 Link to the Bossard Investor Manual
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DISCLAIMER This document has been prepared by the company solely for the use of the conference call of the semi-annual results 2026 on July 21, 2026. The information contained in this document has not been independently verified and includes assumptions and estimates that may not be correct and no representation or warranty express or implied is made as to and no reliance should be placed on the fairness, accuracy, completeness or correctness of the information or opinions contained herein. None of the company or any of their respective affiliates advisors or representatives shall have any liability whatsoever arising from any use of this document or its contents or otherwise arising in connection with this document. This presentation may contain certain forward-looking statements relating to the Group’s future business development and economic performance. Such statements may be subject to a number of risks, uncertainties and other important factors such as but not limited to (1) competitive pressures; (2) legislative and regulatory developments; (3) global macroeconomic and political trends; (4) fluctuations in currency exchange rates and general financial market conditions; (5) delay or inability in obtaining approvals from authorities; (6) technical developments; (7) litigation; (8) adverse publicity and news coverage which could cause actual development and results to differ materially from the statements made in this presentation. Bossard assumes no obligation to update or alter forward-looking statements whether as a result of new information future events or otherwise. This document does not constitute an offer or invitation to purchase shares or other financial instruments and neither it nor any part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.