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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC H1 2026 Earnings. Reporting date: 30 June 2026
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC Customers 2,900+ Signed customers as of 30 June 2026 2.9 years Average initial contract duration <2 % Churn Rate(1) <5 % Cumulative Churn since 2020(2) Financials >57 % Adj. EBIT margin H1 2026A(3) >90 % EBIT CAGR 2022A–2025A(4) 2 0 2 6 G U I D A N C E 140M € revenue 80M € EBIT At a glance. Note(s): (1) Customer churn rate refers to the number of customer contracts for which termination notice was received in the reporting period, including contracts still active until the end of their contractual term, divided by the sum of existing and newly signed customer contracts in the reporting periode; (2) Cumulative customer churn rate since 2020 refers to the total number of customer contracts for which termination notice had been received by 30 June 2026, including contracts still active until the end of their contractual term, divided by the sum of the existing and newly signed customer contracts in the reporting periode; (3) EBIT Q2 2026A is adjusted for 535k€ of non-recurring expenses related to corporate restructuring and the establishment of the Group structure, as well as office relocations, temporary duplicate rents and fit-out costs. (4) EBIT 2024A and EBIT 2025A are adjusted for IPO costs. Source(s): Company information, unaudited. 2 30 June 2025: 2,100+ 97% with auto-renewal H1 2025: >55 % (4)
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC German R&D Workforce Represented in Clusterix Employees represented in Clusterix are equivalent to more than 10% of Germany’s total R&D workforce.(1) Large Enterprises with BSFZ certificate in 2025 innoscripta clients innoscripta served 31 % of all large enterprises (non- SME) that received at least one positive BSFZ certificate in 2025.(2) Market Share. Note(s): (1) Based on 632,551 R&D employees in Germany’s business sector in 2023. Definitions of R&D personnel may differ; comparison is intended to indicate relative scale; (2) Based on official BSFZ statistics for 2025 published by the German Federal Ministry for Research, Technology and Space (BMFTR) and the Company’s internal customer data and management analysis. Classification based on the European Commission’s SME definition; companies with 250 or more employees are classified as large enterprises, subject to the further criteria of the EU SME definition. Source(s): Company information; Stifterverband Wissenschaftsstatistik, R&D statistics 2023; BSFZ statistics. ~70,000 employees registered in Clusterix (as of August 2026) 3
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC France Launched February 2026 · Balma 7bn€ R&D tax credits claimed p.a.(1) W H Y N O W ? One of Europe’s largest R&D incentive regimes Rising focus on substantiation and auditability of claimed activities 4 signed customers Target: 15 employees by end of 2026 United States Launched February 2026 · New York 34bn€ Federal R&D tax credits claimed p.a.(2) W H Y N O W ? Section G of Form 6765 from tax years after 2025 Qualified expenses to be reported at business- component level 5 signed customers Target: 15 employees by end of 2026 United Kingdom Launched July 2026 · Manchester 9bn€ R&D tax credits claimed p.a.(3) W H Y N O W ? HMRC has significantly increased scrutiny of claims Additional information requirements and higher documentation expectations 1st software sector customer signed Target: 15 employees by end of 2026 Addressable market multiplies with internationalisation 50bn€ new markets 1.2bn€ Germany 2025(4) Note(s): (1) R&D tax credits amount claimed for the year 2021 in France; (2) R&D tax credits amount claimed for the year 2023 /2024 in the US, converted using an EUR/USD FX rate of $1.18; (3) R&D tax credits amount claimed for the years 2022 to 2023 in t he United Kingdom, converted using an EUR/GBP FX rate of £0.87; (4) Payout Amount FY 2025 (German Federal Ministry of Finance, Tax Revenues, Q4 2025, published Jan 29, 2026). Source(s): GOV.UK (2022); Ministère de l'enseignement supérieur et de la recherche (2021); German Federal Ministry of Finance; U.S. Department of the Treasury – Tax Expenditures (2024). Recently launched international markets - H1 2026 and subsequent developments. Payout volume (p.a.): 4
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 3 systems → Clusterix infrastructure → Customer account migration Data migration Workflow standardization Automated validation Temporary submission slowdown • Lower Q1 submission volume (affects Q2 topline) • Fewer BSFZ submissions during transition • Operational resources focused on migration Going forward ✓ Higher data quality ✓ Faster digital processing ✓ Scalable international workflows ✓ Stronger platform for future growth Short-term timing effect. Long-term scalability improvement – we invest in the future. Source(s): Company information. Clusterix migration – strengthening scalability with a temporary impact on Q2 growth. 5
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC Trading Update.
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 25.7 40.3 18.4 22.9 39.5 65.3 104.0 44.1 63.2 2023A 2024A 2025A H1 2025A H1 2026A Continued topline growth momentum in H1 2026. % growth(2) Total Operating Performance (in €m) 48.6% 65.3% 43.2%59.4% Note(s): (1) Includes total revenues, change in work-in-progress and other operating income; (2) year -on-year growth. Source(s): Company information, unaudited. FY Total Operating Performance Q1 Total Operating Performance Q2 Total Operating Performance (1) (1) (1) (1) (1) (1) (1) (1) (1) 7
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 16.7 27.3 7.8 9.2 15.5 38.0 63.6 24.5 36.4 2023A 2024A 2025A H1 2025A H1 2026A Further EBIT growth and operating leverage in H1 2026. (Adj.) EBIT (in €m) 39.2%EBIT Margin (%)(1) 58.2% 61.1%(2) 55.5%(2) 57.7%(3) ~146% Note(s): (1) Calculated as % of total operating performance, which includes total revenues, change in work -in-progress and other operating income; (2) EBIT 2024A, 2025A, Q1 2025A and Q2 2025A are adjusted for IPO costs; (3) EBIT Q2 2026A is adjusted for 535k€ of non- recurring expenses related to corporate restructuring and the establishment of the Group structure, as well as office relocations, temporary duplicate rents and fit-out costs. Source(s): Company information, unaudited. (3) (2) (3) ~67% ~49% (2) (2) (2) (2) 8 FY EBIT Q1 EBIT Q2 EBIT
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 3.9 5.3 4.9 7.0 12.2 12.8 19.3 8.9 12.4 2023A 2024A 2025A H1 2025A H1 2026A Note(s): (1) Includes total revenues, change in work-in-progress and other operating income; (2) H1 2025A and H1 2026A ratio. Source(s): Company information, unaudited. Sales & Marketing efficiency improved further in H1 2026, underlining scalability. % of Total Operating Performance(1) Sales & Marketing (in €m) 31.0% 19.7% 19.6%(2)18.5% 20.1%(2) FY S&M Q1 S&M Q2 S&M 9
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 1.5 2.1 1.7 1.8 3.4 3.7 6.6 3.1 3.9 2023A 2024A 2025A H1 2025A H1 2026A Note(s): (1) Includes total revenues, change in work-in-progress and other operating income; (2) H1 2025A and H1 2026A ratio. Source(s): Company information, unaudited. Continued expansion of R&D investments alongside increasing efficiency. Research & Development (in €m) 8.5% 5.7% 6.1%(2)7.1%(2)6.4% % of Total Operating Performance(1) FY R&D Q1 R&D Q2 R&D 10
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 3.9 5.6 4.3 5.4 8.4 11.4 15.2 8.2 11.0 2023A 2024A 2025A H1 2025A H1 2026A Note(s): (1) Includes total revenues, change in work-in-progress and other operating income; (2) H1 2025A and H1 2026A ratio. Source(s): Company information, unaudited. Continued improvement in G&A efficiency. 21.2% 17.4% General & Administrative (in €m) 17.4%(2)18.7%(2)14.6% % of Total Operating Performance(1) FY G&A Q1 G&A Q2 G&A 11
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC 12.4 3.9 11.0 0.5 63.1 36.4 Gross Profit Sales & Marketing Research & Development General & Administrative EBIT Note(s): (1) Includes total revenues, change in work-in-progress and other operating income; (2) Gross Profit calculated as total revenue plus change in work-in-progress, plus other operating income, minus COGS (excluding R&D freelancer and other freelancer costs); (3) Sales & Marketing includes primarily salaries and bonus payments as well as other financial benefits such as the provision of company cars as well as expenses for regular professional education and sales training programs for our sales staff; (4) Research & Development includes primarily salaries and bonus payments as well as other financial benefits for our R&D professionals. R&D includes a portion of R&D freelancer and other freelancer costs excluded from the COGS; (5) General & Administrative includes office rent payments, utilities, insurance, executive’s wages and benefits, office equipment, legal and other advisory fees and accounting staff employees. G&A includes a portion of R&D freelancer and other freelancer costs excluded from the COGS; (6) EBIT calculated as consolidated net income before taxes on income, interest and other similar expenses and other interest and similar income; (7) EBIT Q2 2026A is adjusted for 535k€ of non-recurring expenses related to corporate restructuring and the establishment of the Group structure, as well as office relocations, temporary duplicate rents and fit-out costs. Source(s): Company information, unaudited. Healthy profitability driven by operational efficiency. Bridge to EBIT (in €m) - stand-out H1 2026 100.0% 19.6% 6.1% 17.4% 57.7%(7) (2) (3) (4) (5) (6,7) (7) % of Total Operating Performance(1) 12
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC EURm H1 2026A H1 2025A Adjusted EBIT 36.4 24.5 Depreciation and amortization of fixed assets 0.2 0.1 Adjusted EBITDA 36.7 24.6 Changes in provisions 1.0 1.3 Other non-cash expenses / income 0.7 0.8 Changes in current assets 0.9 (3.6) Changes in current liabilities (2.9) 0.2 Profit from disposal of fixed assets 0.0 0.0 Income tax payments (10.8) (1.6) Adj. Cash flow from operating activities 25.5 21.6 Payments received from disposal of fixed assets 0.0 0.0 Investments in PPE (1) (1.0) (0.1) Investments in financial assets 0.0 0.0 Interest received 0.4 0.1 Cash flow from investment activities (0.6) (0.0) uFCF (2) 24.9 21.6 Adjusted FCF (3) 39.8 22.3 % of adj. EBIDTA 108.6% 90.9% Continued solid cash generation. Note(s): (1) Properties, Plants & Equipment; (2) Defined as adj. Operating Cash Flow + Investing Cash Flow; (3) Calculated as adj. EBITDA – change in net working capital – Capex; (4) EBIT H1 2024 a is adjusted for IPO costs; (5) EBIT H1 2026 is adjusted fo r 535k€ of non-recurring expenses related to corporate restructuring and the establishment of the Group structure, as well as office relocations, temporary duplicate rents and fit-out costs. Source(s): Company information, unaudited. Adj. EBIT to Free Cash Flow (in €m) (5) (5) (4) (4) 13
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC Q & A.
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC Disclaimer. This presentation as well as remarks, comments, and explanations in this context contain forward-looking statements regarding the business development of innoscripta SE and its consolidated subsidiaries. Forward-looking statements are partly, but not exclusively, identified by their use of a date in the future or such words as “expect,” “intend,” “should,” “believe,” “plan,” or “aim.” These statements are based on assumptions relating to the development of the economic, political, and legal environment in individual countries, economic regions, and markets, and in particular the SaaS industry, as well as on assumptions regarding the timing of submission and approval of the research allowance applications filed by our clients, which we have made on the basis of the information available to us at the time of publication and which we consider realistic at that time. By their nature, forward-looking statements are inherently subject to risks. The realization of these known and unknown risks may cause actual results, financial figures, and future developments of the company to differ from those expressed or implied by these forward- looking statements. Any changes in significant parameters relating to our key sales markets or any significant changes in our business activities will have a corresponding impact on the development of our business. Except as otherwise required by applicable laws and regulations, we do not intend to update these forward-looking statements. Such statements are valid on the date of publication. This information does not constitute an offer to exchange or sell, or an offer to exchange or purchase, any securities. Please note that certain figures in this presentation have been rounded. The financial figures in this presentation are not audited and only partially reviewed. Certain figures in this presentation (e.g., percentages, adjusted figures) have neither been audited nor reviewed; however, they are based on the reviewed financial statements and internal calculations. 15
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#94BA5D #195D78 #0F374E #D3E8F1 #2186AB #CCCCCC Investor Relations. Contact Person Max Hunger Head of Investor Relations +49 (0)89 255 553 509 ir@innoscripta.com Imprint. innoscripta SE Bahnhofstr. 17 82327 Tutzing, Germany Board of Directors Michael Hohenester Alexander Meyer Sebastian Schwertlein Munich District Court Register Number: HRB 302244 VAT ID Number: DE284270281 Data Protection Officer DataCoGmbH Sandstraße 33 80335 Munich, Germany +49 89 452459900 info@dataguard.de www.dataguard.de Content Responsibility Board of Directors +49 89 255 553 537 info@innoscripta.com 16