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18 August 2026 SKAN Group Financial Results HY26
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SKAN 2 Disclaimer THIS PRESENTATION AND ITS CONTENTS ARE CONFIDENTIAL AND ARE NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION, IN WHOLE OR IN PART, DIRECTLY OR INDIRECTLY, IN OR INTO OR FROM THE UNITED STATES OF AMERICA, CANADA, AUSTRALIA, JAPAN OR ANY JURISDICTION WHERE SUCH DISTRIBUTION IS UNLAWFUL. This presentation ( the "Presentation"), contains information regarding SKAN Group AG (the "Company") and each of its subsidiaries and affiliates (the "Group"). The information and opinions contained in this Presentation do not purport to be comprehensive and are provided as at the date of this Presentation or as of the date specified herein. Certain financial information (including percentages) in this Presentation may have been rounded according to commercial standards. As a result, the aggregate amounts may not correspond in all cases to the aggregated amounts of the underlying (unrounded) figures appearing elsewhere in this Presentation . The financial information presented herein has been prepared in accordance with Swiss GAAP FER. Certain financial data included in this Presentation consists of non-Swiss GAAP FER financial measures. These non-Swiss GAAP FER financial measures may not be comparable to similarly titled measures presented by other companies, nor should they be construed as an alternative to other financial measures determined in accordance with Swiss GAAP FER. In addition, certain financial information contained herein has not been audited, confirmed or otherwise covered by a report by independent accountants and, as such, actual data could vary, possibly significantly, from the data set forth herein. None of the Company, the Group, and any other person is under any obligation to update or keep current the information contained in this Presentation or to correct any inaccuracies which may become apparent, and any opinions expressed herein are subject to change without notice. Statements made in this Presentation may include forward-looking statements. These statements may be identified by the fact that they use words such as "anticipate", "estimate", "should", "expect", "guidance", "project", "intend", "plan", "believe", "will", "could" and/or other words and terms of similar meaning in connection with, among other things, any discussion of results of operations, financial condition, liquidity, prospects, growth, strategies or developments in the industry in which we operate. Such statements are based on management's current intentions, expectations or beliefs and involve inherent risks, assumptions and uncertainties, including factors that could delay, divert or change any of them. Forward-looking statements contained in this Presentation regarding trends or current activities should not be taken as a representation that such trends or activities will continue in the future. Actual outcomes, results and other future events may differ materially from those expressed or implied by the statements contained herein. Such differences may adverse ly affect the outcome and financial effects of the plans and events described herein and may result from, among other things, changes in economic, business, competitive, technological, strategic or regulatory factors and other factors affecting the business and operations of the company. Neither the Company nor any of their subsidiaries or affiliates are under any obligation, and each such entity expressly disclaims any such obligation, to update, revise or amend any forward-looking statements, whether as a result of new information, future events or otherwise. Further, this Presentation may include market share and industry data obtained by the Company from industry publications and market surveys. The Company may not have access to the facts and assumptions underlying the numerical data, market data and other information extracted from public sources and neither the Company, the Group, nor any of their respective directors, officers , employees, shareholders, affiliates, agents and advisers are able to verify such information, and assume no responsibility for the correctness of any such information . This Presentation does not constitute or form part of, and should not be construed as, an offer or invitation or inducement to subscribe for or otherwise acquire, any securities of the Company, nor should it or any part of it form the basis of, or be relied on in connection with, any contract to purchase or subscribe for any securities of the Group, nor shall it or any part of it form the basis of, or be relied on in connection with, any contract or commitment whatsoever. This Presentation does not constitute an offer to sell, or a solicitation of an offer to purchase, any securities in the United States. Securities may not be offered or sold in the United States absent registration or an exemption from registration under the U.S. Securities Act of 1933, as amended (the "Securities Act"). Neither the Company nor any other member of the Group has registered or intends to register any securities under the Securities Act or the securities laws of any state or other jurisdiction of the United States. THIS PRESENTATION IS NOT AN INVITATION TO PURCHASE SECURITIES OF THE COMPANY OR THE GROUP. 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 1. Overview of HY 2026 Jonas Greutert (CEO) 2. Strategy execution Jonas Greutert (CEO) 3. Financial Results HY 2026 Burim Maraj (CFO) 4. Outlook Jonas Greutert (CEO) 5. Questions and discussions Agenda 318 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANHighlights of the Half-Year 2026 EBITDA in CHF million 15.3 HY 2025: 0.9 EBITDA-Margin 9.3% HY 2025: 0.7% Order Intake in CHF million 247.6 +16.3%(1) Net Sales in CHF million 164.5 +22.2%(1) First-half results showed a strong improvement across all key financial metrics compared to the prior year. Order intake increased 16.3%, reflecting renewed market momentum in the U.S., sustained demand in Europe, and strong commercial execution. Several major project wins were secured during the period, strengthening our backlog and providing revenue visibility through 2028. Net sales increased 24% in local currencies, including organic growth of 13.3% and contributions from acquisitions completed last year. Profitability improved through continued growth in our Service & Consumables segment, and targeted improvements in project execution. (1) Changes compared to 1 st half 2025 (2) Changes compared to 31.12.2025 Investments in CHF million 13.7 -36.3%(1) Order Backlog in CHF million 442.3 +27.8%(2) 418 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANBoth segments performing well 5 Equipment & Solutions The Segment reports financial results above HY 2025. Majority of orders for large and complex customized filling lines . High- speed lines featuring Ebeam technology were in particularly high demand. Demand was driven not only by new drugs, primarily in oncology, but also increasingly by biosimilars. Services & Consumables The Segment achieved strong growth . Business with services and single - use systems has shown encouraging organic growth. The acquisitions also performed well. Metronik and ABC Transfer have been consolidated since the beginning of the year, thereby expanding the segment in line with the company’s strategy; it now accounts for 39% of the SKAN Group’s total net sales . The preparation for market launch of Pre-Approved Services continued; the goal is to obtain approval from Swissmedic in the current year. 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 1. Overview of HY 2026 Jonas Greutert (CEO) 2. Strategy execution Jonas Greutert (CEO) 3. Financial Results HY 2026 Burim Maraj (CFO) 4. Outlook Jonas Greutert (CEO) 5. Questions and discussions Agenda 618 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANAchievements and measures in HY 2026 Objectives Continue growth track -record Increase recurring revenue base Strengthen profitability Fortify market leadership Expand addressable market Accelerate growth in services & consumables Accelerate digital transformation 1 2 3 4 7 ▪ Won most of the larger fill- finish lines in the US market together with our partners. ▪ Share of net sales increased to 39%. ▪ Won several multi-year service contracts for complex filling-lines. ▪ Continued preparation for market launch of Pre- Approved Services. ▪ Developed next generation Ebeam solution to strengthen our market leadership. ▪ Implemented and delivered first digital twins to support our customer improving the OEE. 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 1. Overview of HY 2026 Jonas Greutert (CEO) 2. Strategy execution Jonas Greutert (CEO) 3. Financial Results HY 2026 Burim Maraj (CFO) 4. Outlook Jonas Greutert (CEO) 5. Questions and discussions Agenda 818 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANSolid order momentum despite longer customer decision cycles Note: Rounding differences may occur. Order intake of CHF 247.6m, up 16.3% reported. Growth of 18.4% at constant currency rates. Growth contributions from both segments, also supported by recent acquisitions. FX impact of CHF -3.8m moderated reported growth. Book-to-bill of 1.5x remains at a solid level and provides a good basis for net sales development in the coming periods. Healthy order pipeline supports the outlook for continued growth. Order intake (CHFm and ∆ in %) Book-to-bill-ratio Comments 9 213.0 209.2 247.6 8.0 30.4 HY25 -3.8 FX HY25 (CCR) E&S S&C HY26 (CCR) +18.4% +16.3% 1.6x 1.5x 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANOrder intake benefits from renewed momentum in the Americas and continued strength in Europe Note: Rounding differences may occur. Europe remains the largest region, with order intake up 10.7% to CHF 138.6m. Americas rebounded strongly from a subdued prior-year level, with order intake up 49.3% to CHF 98.7m. Asia accounted for 3.7% of total order intake in HY26, with fluctuations reflecting the timing of a few larger individual orders. Customer decision -making remains selective, with longer lead times before final investment decisions. Prior-year slot reservations and engineering orders continued to convert into equipment orders. Europe and the Americas together account for around 96% of total order intake. Order intake by regions (CHFm and ∆ in %) 10 56.0% Europe 31.0% 39.9% Americas 9.8% 3.7% Asia 0.4% 0.4% 125.3 138.6 66.1 98.7 20.8 9.1 0.8 1.1 Others 58.8% +10.7% +49.3% -56.2% +30.5% HY25 HY26 Comments 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANHealthy growth supported by improved execution and a solid order backlog Note: Rounding differences may occur. (1) Approximately CHF 15 –20m of the backlog remains subject to potential cancellation risk. This is the same exposure we already disclosed at year -end and therefore does not represent a new risk. . Net sales increased by 22.2% to CHF 164.5m, corresponding to 24.0% growth at constant currency rates. Organically +13.3%. Growth benefited from fewer project delays and improved execution across the project portfolio. Both E&S and S&C contributed positively, while recent acquisitions added CHF 14.2m to net sales. Order backlog increased by 27.8% to CHF 442.3m, providing good visibility for future net sales. Approximately CHF 15 –20m of the backlog remains subject to potential cancellation risk, unchanged from year - end and therefore not a new exposure. FX impact on net sales remained limited at CHF -1.9m. Net sales (CHFm and ∆ in %) 11 15-20 YE 2025 15-20 HY 2026 346.1 442.3 +27.8% (1) (1) 134.6 132.7 150.3 164.5 10.5 7.1 14.2 HY25 -1.9 FX HY25 (CCR) E&S S&C HY26 organic (CCR) Acquisitions HY26 +13.3% +22.2% +24.0% +10.7% CommentsOrder backlog (CHFm and ∆ in %) 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANProgress in profitability supported by execution, mix and cost measures EBITDA increased to CHF 15.3m from CHF 0.9m, with the margin improving to 9.3%. Fewer project delays and a higher share of projects in value -added phases supported the E&S contribution. S&C benefited from strong underlying development, including positive contributions from recent acquisitions. Targeted cost measures and improved operating leverage supported the overall profitability improvement. Operating expenses increased by 13.8%, remaining below net sales growth of 24% . +33 -61 12 14.4% 55.3% 24.3%29.3 39.9 80.3 90.9 26.1 23.6 HY 2025 HY 2026 135.7 154.5 +13.8% (+18.8) Material and external services Personnel expenses Other operating expenses 19.4% 59.7% 21.7% 0.7% 9.3% Note: Rounding differences may occur (1) CHF 5.3m change in inventory of finished, unfinished goods & work in progress not considered (HY 2025: CHF 2.1m) (1)(1) 0.9 15.3 11.0 3.4 HY25 E&S S&C HY26 +14.4 Expenses (CHFm) EBITDA (CHFm and margin in %) Comments as % of net sales 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANSegment Equipment & Solutions (E&S) Order intake reached CHF 166.4m, up 3.7% year-on-year and recovering markedly from the subdued H2 2025 level. Order backlog increased to CHF 362.5m (+23.7%), providing a solid basis for future project execution. Net sales increased by 10.2% to CHF 99.9m, supported by fewer project delays and improved execution. A higher share of projects progressing through value-added phases supported the profitability recovery. EBITDA improved by CHF 11.4m to CHF 2.3m, returning to positive territory with a margin of 2.3%. Further progress in execution and cost efficiency remains important to improve profitability from the current level. Order intake (CHFm) cum. Order backlog (CHFm) Net sales (CHFm and as of % of Group net sales) CommentsEBITDA (CHFm and margin in %) 67.4% 60.7% -10.0% 2.3% 13Note: Rounding differences may occur. 90.7 99.9 HY 2025 HY 2026 +10.2% -9.1 2.3 HY 2025 HY 2026 +11.4 294.2 283.0 346.0 293.1 362.5 124.9 130.1 160.4 88.0 166.4 H1/24 H2/24 H1/25 H2/25 H1/26 +89.0% +3.7% 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANSegment Services & Consumables (S&C) Note: Rounding differences may occur. 14 10.0 13.0 HY 2025 HY 2026 +29.7% Order backlog (CHFm) Share of net sales in % of Group net sales EBITDA margin in % 52.5 66.5 81.2 14.7 HY25 HY26 Organic Acquisitions HY26 +26.6% +54.6% 43.9 50.4 64.6 14.2 HY25 HY26 Organic Acquisitions HY26 50.4 +14.8% +47.2% Order intake (CHFm) Net sales (CHFm and as of % of Group net sales) EBITDA (CHFm and margin in %) 32.6% 39.3% 22.8% 20.1%40.4 79.8 Order intake increased by 54.6% to CHF 81.2m, including strong organic growth of 26.6%. Net sales rose by 47.2% to CHF 64.6m, with organic growth of 14.8%. Acquisitions provided an additional contribution to both order intake and net sales. Order backlog nearly doubled to CHF 79.8m, providing a solid basis for continued growth and good visibility into the second half. S&C increased its share of Group net sales to 39.3%, further strengthening the contribution from recurring business. EBITDA increased by 29.7% to CHF 13.0m, with a healthy margin of 20.1%. The year-on-year margin decline mainly reflects product mix, with a more favorable mix expected to support margins in H2 2026. Comments 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 94.1 88.5 Opening Balance 16.3 Operating CF -13.6 Investing CF -7.9 Financing CF -0.4 Conversion diff. Closing Balance -5.6 (-6.0%) Solid cash generation and disciplined working capital management Operating cash flow of CHF 16.3m resulted in positive free cash flow of CHF 2.7m Net working capital remained broadly stable versus year-end 2025 Cash balance of CHF 88.5m provides a solid liquidity position Working capital remained well controlled despite the higher business volume Investments primarily allocated to the strategic initiative Pre -Approved- Services. Financing CF is mainly driven by the payout of the dividend in May. Cash flow (CHFm) 15Note: Rounding differences may occur. (1) including other current liabilities, accrued liabilities and deferred income Net-working-capital (NWC) (CHFm and in %) 61.6 61.9 119.9 118.0 -16.5 -19.2 -168.2 -171.7 -23.5 -19.6 YE 2025 HY 2026 -26.6 -30.5 Inventories & work in progress Receivables & prepayments Current provisions Trade payables & advance payments Other current liabilities Free Cash Flow CHF 2.7m (1) Comments 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANStrong balance sheet & finance structure Note: Rounding differences may occur. (1) Includes trade receivables, other current receivables, inventories, work in progress and prepayments & accrued income. (2) Includes property, plant and equipment, financial assets, intangible assets and deferred tax assets. (3) Includes trade payables, advance payments from customers, other current liabilities, current provisions, and accrued liabilit ies & deferred income. (4) Includes other non -current liabilities, deferred tax liabilities and non -current provisions. Net debt stood at CHF 42.2m, with leverage remaining low at 0.80x Net Debt / EBITDA. Despite recent acquisitions, leverage remains low and the Group retains sufficient financial capacity to fund further growth. The reported equity ratio of 26.1% reflects the accounting treatment of acquisition-related goodwill; on an adjusted basis, the equity ratio would be above 40%. Overall financial flexibility remains strong, supporting both operational requirements and strategic investment. Balance sheet as of 30th June 2026 (CHFm) Comments Other current assets(1) Non-current assets(2) Other non-current liabilities(4) Minority interest Equity attributable to shareholders of SKAN Group AG Other current liabilities(3) Current financial liabilities Non-current financial liabilities Cash and cash equivalents 16 205.4 211.6 114.4 113.7 181.6 180.0 13.1 11.8 94.1 88.5 129.7 129.5 13.8 13.4 1.8 1.1 208.2 210.5 Liabilities and equity YE 2025 Assets HY 2026 Assets YE 2025 481.1 480.0 481.1 480.0 Liabilities and equity HY 2026 -0.2% -0.2% 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 1. Overview of HY 2026 Jonas Greutert (CEO) 2. Strategy execution Jonas Greutert (CEO) 3. Financial Results HY 2026 Burim Maraj (CFO) 4. Outlook Jonas Greutert (CEO) 5. Questions and discussions Agenda 1718 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKANStrong market drivers and confident business outlook Market development Structural growth drivers remain attractive – Rising demand for quality, automation, containment and regulatory compliance – Growing importance of biologics, antibody -drug conjugates (ADCs) and cell and gene therapies Market evolving – Political discussions on drug pricing – High-revenue biologics losing exclusivity – Customers applying stricter investment criteria amid increasing competition and cost pressure Continued opportunities for SKAN – New production capacities for biosimilars and next - generation therapies Business development Well positioned to benefit from market trends and continue delivering double -digit growth Strengthening its competitive edge through – Innovation and next -generation technologies – New leadership structure with clear segment accountability – Operational excellence initiatives – Expansion of sales and service Accelerating growth in Service & Consumables Increased focus on EBITDA margin improvement Solid order backlog and market momentum supports confidence for the current year 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results 18
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SKAN Metric 2026 Targets (1) Group net sales growth EBITDA margin 13 - 15% (1) 2026 targets assume no further deterioration (direct or indirect) of economic general conditions and other unpredictable development of the geopolitical situation. (2) E&S refers to Equipment & Solutions. S&C refers to Services & Consumables. Upper teens Segment net sales growth (2) E&S S&C Guidance and mid-term outlook confirmed Mid-Term targets Mid- to upper teens E&S S&C Gradually increase profitability level to upper teens in the mid-term. Potential for further increase beyond mid-term period. 1918 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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SKAN 1. Overview of HY 2026 Jonas Greutert (CEO) 2. Strategy execution Jonas Greutert (CEO) 3. Financial Results HY 2026 Burim Maraj (CFO) 4. Outlook Jonas Greutert (CEO) 5. Questions and discussions Agenda 2018 August 2026 SKAN Group Presentation of the HY 2026 Financial Results
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Together always one step ahead!
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SKANAbbreviations and Definitions 22 Alternative Financial Performance Measures (APM) EBITDA: Operating result (EBIT) plus depreciation, amortisation. EBITDA margin: EBITDA as a percentage of net sales from goods. EBT: Profit before income taxes. Equity ratio: Equity at the end of the period divided by total assets at the end of the period. Headcount: Number of people employed by SKAN Group at the time indicated (i.e. excluding contractors). Book-to-bill ratio: Order intake divided by net sales. Net Cash: Cash and cash equivalents including liquid funds invest - ment less current and non -current financial liabilities. Organic growth: Organic revenue growth represents the change in net sales from the existing scope of consolidation, excluding acquisition and divestment effects. New customers, products, projects and large or non-recurring orders generated within the existing Group are included in organic growth. Material project or one -off effects may be disclosed separately for transparency but remain part of organic growth. Net working capital (NWC): Total current assets (excluding cash and cash equivalents) minus trade payables, advance payments from customers, other current liabilities, current provisions and accrued liabilities and deferred income. Operating result (EBIT): Earnings before total financial result and income taxes. Return on capital employed (ROCE): Operating result (EBIT) divided by the sum of the average total assets minus the average current liabilities, expressed as a percentage. Order intake: Total value of new customer orders received within the financial year, stated at order values. New orders or cancellations received after the balance sheet date are not included. Order backlog: Total value of customer orders received but not yet fulfilled, stated at the respective order values. New orders or cancellations received after the balance sheet date are not included. Net debt: Current financial liabilities and non -current liabilities less cash and cash equivalents. 18 August 2026 SKAN Group Presentation of the HY 2026 Financial Results