Interim report
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Report on the First Half Year 2026
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Record revenue of €247.8m in first half year mainly driven by Equipment business line; EBIT due to additional expenditure for implementation of strategic programs at prior-year level H1 H1 2026 H1 2025 Change absolute in % Revenue €m 247.8 232.5 15.3 6.6 EBIT €m 17.7 17.6 0.1 0.6 EBIT margin % 7.1 7.6 -50 bps – Net income €m 11.3 11.3 0.0 0.0 Weighted average number of shares units 13,297,174 13,382,324 -85,150 -0.6 Earnings per share € 0.85 0.84 0.01 1.2 Free cash flow €m 13.7 20.0 -6.3 -31.5 Net cash outflow from investing activities €m -3.5 -4.2 0.7 16.7 Equity ratio % 20.0 22.8 -280 bps – ROCE 1 % 24.2 23.9 30 bps – Employees at reporting date persons 1,883 1,808 75 4.1 bp: basis point (1/100th of a percentage point) Figures in this report are rounded. Because of this, individual figures may not add up to the stated totals and percentages may not precisely correspond to the absolute figures they relate to. ■ Revenue up on prior year WashTec generated revenue of €247.8m in the first half of the year, significantly exceeding the prior-year figure by 6.6% (prior year: €232.5m). Revenue increased in both the Europe and Other segment and the North America segment, mainly due to higher sales volumes in the Equipment business line. ■ EBIT at prior-year level EBIT for the first half of the year amounted to €17.7m and was on par with the prior year (€17.6m). At 7.1%, the EBIT margin for the first six months was down on the prior year (7.6%). While EBIT in the North America segment improved significantly on the prior year, additional expenditure relating to the implementation of efficiency programs continued to weigh down EBIT performance in the Europe and Other segment. ■ Free cash flow below prior year The WashTec Group’s free cash flow for the first half-year came to €13.7m, €6.3m lower than the prior year (€20.0m). This was mainly due to the rise in trade receivables in line with the significantly higher revenue in the second quarter. ■ ROCE slightly up on prior year At 24.2%, ROCE was 30 basis points slightly higher than in the first half of 2025. ■ Guidance for full year 2026 The WashTec Group confirms its overall guidance for fiscal year 2026 and expects that the delays in efficiency projects can still be made good over the course of the year. The forecast does not make allowance for any further significant worsening of the economic situation due to developments in the Middle East, nor any further increase in uncertainty and volatility in the commodities markets. ≡ Report on the First Half Year 2026 // Highlights and Key Figures WashTec AG 2 1 EBIT (calculated as the rolling sum of the last four quarters) divided by capital employed (calculated as the average over the last five quarters)
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Second-quarter revenue increase of 10.4% on prior year, with EBIT up 9.4% Q2 Q2 2026 Q2 2025 Change absolute in % Revenue €m 136.5 123.6 12.9 10.4 EBIT €m 13.9 12.7 1.2 9.4 EBIT margin % 10.2 10.3 -10 bps – Net income €m 9.1 8.3 0.8 9.6 Weighted average number of shares units 13,282,324 13,382,324 -100,000 -0.7 Earnings per share € 0.69 0.62 0.07 11.3 Free cash flow €m 6.7 3.5 3.2 91.4 bp: basis point (1/100th of a percentage point) ■ Second-quarter revenue up on prior year WashTec generated record revenue of €136.5m in the second quarter, up a significant 10.4% on the prior year (€123.6m). As in the first quarter, the revenue performance reflects increased equipment sales volumes in both segments. ■ Second-quarter EBIT up on prior year In the second quarter, WashTec increased EBIT by 9.4% to €13.9m (prior year: €12.7m). EBIT in the North America segment rose significantly, while the Europe and Other segment continued to be weighed down by additional expenditure for the efficiency programs. The EBIT margin remained stable at 10.2% (prior year: 10.3% ). ■ Second-quarter free cash flow significantly above prior year In the second quarter, free cash flow came to €6.7m, significantly above the prior year by 91.4%, due to the increase in net income and a reimbursement of investment income tax. ≡ Report on the First Half Year 2026 // Highlights and Key Figures WashTec AG 3
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Contents Interim Group Management Report for the period January 1 to June 30, 2026 1. Report on economic position 6 1.1 Overall economic and industry-specific environment and conditions 6 1.2 Highlights 6 1.3 Business performance 6 1.4 Net assets 13 1.5 Financial position 14 1.6 Employees 15 2. Outlook, opportunities and risk report 15 2.1 Outlook 15 2.2 Opportunities and risk report 15 3. Other information 16 3.1 Related party disclosures 16 3.2 Events after the reporting period 16 4. Shares and investor relations 16 4.1 Share price performance 16 4.2 Shareholder structure 16 Information on sustainability for the period January 1 to June 30, 2026 Information on sustainability 17 Interim Condensed Consolidated Financial Statements for the period January 1 to June 30, 2026 Consolidated Income Statement 20 Consolidated Statement of Comprehensive Income 21 Consolidated Balance Sheet 22 Consolidated Statement of Changes in Equity 24 Consolidated Cash Flow Statement 25 Notes to the Interim Condensed Consolidated Financial Statements of WashTec AG (IFRS) for the period January 1 to June 30, 2026 27 Responsibility statement 33 Financial calendar 34 Contact 34 ≡ Report on the First Half Year 2026 // Contents WashTec AG 4
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≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 5 Interim Group Management Report
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Interim Group Management Report 1. Report on economic position 1.1 Overall economic and industry-specific environment and conditions In the first half of 2026, the global economy was once again marked by considerable uncertainty, triggered by the war in the Middle East. The escalation of the Middle East conflict led to rising energy and commodity prices, which in turn led to renewed inflationary pressure. Overall, the investment climate remained muted in the face of high geopolitical tension, higher borrowing costs and the necessity of structural adjustments due, for example, to technological transformation. In light of these developments, in spring 2026, the International Monetary Fund (IMF) downgraded its growth forecast for the year from the 3.4% stated in the 2025 Annual Report to 3.1%. Economic growth in the eurozone remained sluggish. The European Central Bank (ECB) projects around 0.8% growth in 2026. Here, too, rising energy prices due to the Middle East war were the main negative factor, slowing both consumer demand and investment activity. At the same time, inflation rose to well above target at 3.0%, prompting the ECB to maintain its restrictive monetary policy. For Germany, the ifo Institute has confirmed its forecast for fiscal year 2026 and continues to expect economic growth of 0.8%. This growth is shaped by conflicting factors. While the rise in energy prices triggered by the war in the Middle East is eroding purchasing power, significantly expansionary fiscal policy is helping to drive economic growth. 1.2 Highlights WashTec has taken a major step in the further development of the Group’s production network in March 2026 w i t h t h e o p e n i n g o f t h e n e w p l a n t i n N ý ř a n y , C z e c h R e p u b l i c . T h e s t a t e - o f - t h e - a r t facilities ensure process stability and efficient material flows while enhancing preassembly capacity with clearly structured process chains. WashTec is creating a future-ready working environment, more efficient processes and additional, efficient capacity for years to come. While preassembly and assembly have already fully transferred to the new building, the relocation of t h e l o g i s t i c s o p e r a t i o n s i s s t i l l u n d e r w a y . T h e e x p a n s i o n i n N ý ř a n y a l s o s t r e n g t h e n s t h e A u g s b u r g site through the consistent focus on assembly, shipping, research and development and final stage production. 1.3 Business performance Group revenue and earnings Equipment orders received were higher in the first six months than in the same period of the prior year. The positive growth in orders received is mainly due to the North America segment, which posted double-digit percentage growth in the first half-year, while orders received in the Europe and Other segment were slightly down on the prior year. The equipment order backlog at the end of June was overall on a par with the prior-year figure. ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 6
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Equipment €113.0m Service €78.3m Consumables €38.0m Other €3.2m Equipment €63.7m Service €38.9m Consumables €19.3m Other €1.8m Revenue H1 in €m, multi-year comparison 2022 2023 2024 2025 2026 The WashTec Group generated revenue of €247.8m in the period ending June 30, 2026 and exceeded the prior-year figure (€232.5m) by €15.3m or 6.6%. This is once again a new record for a first half-year. Adjusted for exchange rate effects, revenue increased by €17.4m or 7.5% to €249.9m (prior year: €232.5m). Both segments significantly increased revenue. Revenue in the Europe and Other segment rose by €10.0m to €212.8m, up 4.9% on the prior year, while revenue in the North America segment went up by €5.6m or 18.1% year on year. In US dollars, revenue amounted to USD 42.7m (prior year: USD 33.9m). The Europe and Other segment generated year-on-year revenue growth in both the Equipment and the Service business lines. Consumables revenue in the first half of the fiscal year was lower than in the prior year, although the prior-year figure was positively influenced by exceptionally good carwash weather and a corresponding rise in wash volumes. In the North America segment, the significant increase in revenue is primarily due to higher Equipment sales, both to key accounts and in direct sales, while revenue in the Service and Consumables business lines was down on the prior year. Revenue by business lines, H1 Revenue by business lines, Q2 ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 7 Q1 101.0 Q2 119.0 Q1 109.2 Q2 127.1 Q1 100.8 Q2 119.4 Q1 108.8 Q2 123.6 Q1 111.3 Q2 136.5 220.0 236.2 220.2 232.5 247.8 Equipment €128.1m +13.4% Service €80.8m +3.2% Consumables €36.1m -5.0% Other €2.8m -12.5% H1 2026 €247.8m H1 2025 €232.5m Equipment €75.6m +18.7% Service €41.1m +5.7% Consumables €18.4m -4.7% Other €1.5m -16.7% Q2 2026 €136.5m Q2 2025 €123.6m
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At €128.1m, revenue in the Equipment business line in the first half-year was up 13.4% on the prior-year figure (€113.0m). The revenue in both the Europe and Other segment and the North America segment was significantly higher than at the end of the first half of the prior year. In the North America segment, this is primarily due to a significant increase in sales volume in the key account business. Revenue in the Service business line rose by 3.2%, from €78.3m to €80.8m. Consumables revenue totaled €36.1m, 5.0% lower than the prior year (€38.0m), mainly due to a weather-related fall in carwash volumes. On the positive side, the fall in revenue was less pronounced than the fall in average wash volumes per equipment. In total, revenue increased in the second quarter by 10.4% to €136.5m (prior year: €123.6m). Recurring service and consumables revenue amounted to 47.2% of total revenue in the first half-year, mainly due to the good equipment sales and the weather-related reduction in consumables sales (prior year: 50.0%). Due to the higher revenue, gross profit rose by €4.0m to €75.0m in the first half of the year (prior year: €71.0m). The gross profit margin, at 30.3%, was slightly down on the prior-year figure of 30.6%, despite the higher revenue volume. The lower margin was mainly due to planned temporarily higher costs associated with the expansion of the Czech site and some delays in efficiency projects, primarily involving installation and logistics costs. Gross profit increased from €39.1m in the prior-year quarter to €43.4m, while the gross profit margin of 31.8% was on a par with the prior year (31.7%). EBIT H1 in €m, multi-year comparison 2022 2023 2024 2025 2026 In total, Group EBIT in the first six months amounted to €17.7m (prior year: €17.6m). At 7.1%, the EBIT margin for the first half-year was down on the prior year (7.6%). The second-quarter EBIT of €13.9m exceeded the prior-year figure (€12.7m). The EBIT margin remained virtually stable at 10.2% (prior year: 10.3%). The ongoing crisis in the Middle East did not yet have any significant impact on business performance in the first half of the fiscal year. WashTec is constantly monitoring current developments. ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 8 Q1 4.6 Q1 5.5 Q1 5.1 Q1 4.9 Q1 3.8 Q2 8.3 12.9 Q2 9.9 Q2 11.5 Q2 12.7 Q2 13.9 15.4 16.6 17.6 17.7
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Revenue and earnings by segment Revenue by segments, H11 EBIT by segments, H11 Revenue by segments, Q21 EBIT by segments, Q21 ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 9 1 Cross-segment consolidation effects are disregarded. Percentage change relative to comparative period. Europe and Other €212.8m +4.9% North America €36.6m +18.1% H1 2026 €247.8m H1 2025 €232.5m Europe and Other €202.8m North America €31.0m Europe and Other €16.9m -11.1% North America €0.8m +153.3% H1 2026 €17.7m H1 2025 €17.6m Europe and Other €19.0m North America €-1.5m Europe and Other €116.9m +8.7% North America €20.6m +23.4% Q2 2026 €136.5m Q2 2025 €123.6m Europe and Other €107.5m North America €16.7m Europe and Other €13.1m +3.1% North America €0.8m +900.0% Q2 2026 €13.9m Q2 2025 €12.7m Europe and Other €12.7m North America €-0.1m
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In the Europe and Other segment, revenue in the first six months came to €212.8m (prior year: €202.8m). While revenue in the Equipment and Service business lines increased, revenue in the Consumables business line was lower than in the prior year due to a weather-related decline in wash volumes. Following modest first-quarter revenue growth, revenue increased significantly in the second quarter. At €116.9m, it was 8.7% above the prior-year figure of €107.5m. EBIT was €16.9m for the first half-year (prior year: €19.0m), and the EBIT margin was 7.9% (prior year: 9.4%). The shortfall from the first quarter has not yet been made up for, despite the positive performance in the second quarter. In the second quarter, EBIT increased by 3.1% and the EBIT margin was 11.2%. The efficiency programs have not yet had their full impact due to delays and additional implementation costs. Further action was consequently taken in the second quarter to counter the negative effects. Higher IT expenses for ongoing projects, such as S4/HANA, also negatively impacted gross profit during the first half-year. In the North America segment, revenue in the first six months rose significantly by 18.1% to €36.6m (prior year: €31.0m). Second-quarter revenue, at €20.6m, was significantly up on the prior year (€16.7m). The positive revenue trend is largely due to higher sales figures with key accounts. In contrast, the Service and Consumables business lines recorded lower revenue. Due to the higher revenue, the segment EBIT of €0.8m in the first six months was significantly up the prior year (€-1.5m). The positive trend seen in the first quarter continued in the second, with EBIT improving over the same period of the prior year to €0.8m (prior year: €-0.1m). A new strategy was adopted for the North America segment at the end of the first half-year and presented to investors in a capital markets webcast on June 16, 2026. The webcast is available on the Company’s website, www.washtec.com, under Investor Relations – Presentations. WashTec has already begun implementing the strategy. ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 10
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Further information on the Income Statement Earnings, H1 in €m H1 2026 H1 2025 Change absolute in % Revenue 247.8 232.5 15.3 6.6 Cost of sales -172.8 -161.4 -11.4 -7.1 Gross profit 75.0 71.0 4.0 5.6 Gross profit margin in % 30.3 30.6 -30 bps – Research and development expenses -7.8 -7.2 -0.6 -8.3 Selling expenses -36.3 -34.4 -1.9 -5.5 Administrative expenses -11.9 -11.6 -0.3 -2.6 Other income and expenses -1.3 -0.3 -1.0 -333.3 Earnings before interest and taxes (EBIT) 17.7 17.6 0.1 0.6 EBIT margin in % 7.1 7.6 -50 bps – Financial result -1.4 -1.3 -0.1 -7.7 Earnings before taxes (EBT) 16.3 16.3 0.0 0.0 Income Taxes -4.9 -5.0 0.1 2.0 Net income 11.3 11.3 0.0 0.0 bp: basis point (1/100th of a percentage point) Earnings, Q2 in €m Q2 2026 Q2 2025 Change absolute in % Revenue 136.5 123.6 12.9 10.4 Cost of sales -93.0 -84.5 -8.5 -10.1 Gross profit 43.4 39.1 4.3 11.0 Gross profit margin in % 31.8 31.7 10 bps – Research and development expenses -4.1 -3.6 -0.5 -13.9 Selling expenses -19.2 -17.6 -1.6 -9.1 Administrative expenses -5.8 -5.4 -0.4 -7.4 Other income and expenses -0.4 0.1 -0.5 -500.0 Earnings before interest and taxes (EBIT) 13.9 12.7 1.2 9.4 EBIT margin in % 10.2 10.3 -10 bps – Financial result -0.9 -0.7 -0.2 -28.6 Earnings before taxes (EBT) 13.0 12.0 1.0 8.3 Income Taxes -3.9 -3.7 -0.2 -5.4 Net income 9.1 8.3 0.8 9.6 bp: basis point (1/100th of a percentage point) ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 11
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Functional costs – the sum of research and development expenses, selling expenses and administrative expenses – amounted to €56.0m in the first six months of the fiscal year (prior year: €53.2m). At €7.8m, research and development expenses were 8.3% up on the prior year (€7.2m). This mainly related to increased activity in digitalization and modularization projects. The first six months saw selling expenses of €36.3m (prior year: €34.4m). Selling expenses as a percentage of revenue stood at 14.6%, at the similar level to the prior year (14.8%). The increase is due, among other things, to the volume-driven rise in outbound freight and the strengthening of the sales organization. Administrative expenses rose in the first half-year by €0.3m to €11.9m (prior year: €11.6m). This was primarily due to higher IT expenses for ongoing projects, such as S4/HANA. Other income and expenses came to €-1.3m (prior year: €-0.3m). The change is primarily due to negative currency effects from the translation of foreign currency-denominated assets. Earnings before interest, taxes, depreciation and amortization (EBITDA) came to €26.4m (prior year: €25.5m). EBITDA is made up of earnings before interest and taxes (EBIT) in the amount of €17.7m (prior year: €17.6m) plus depreciation and amortization in the amount of €8.7m (prior year: €7.9m). The increase in depreciation and amortization in the reporting year results from capital expenditure in the preceding years on digital products and solutions and on the modernization of production assets. The EBITDA margin was 10.7% (prior year: 11.0%). The financial result, at €-1.4m in the first half-year, was stable relative to the prior-year period (prior year: €-1.3m). Earnings before tax (EBT) came to €16.3m (prior year: €16.3m). Income taxes amounted to €-4.9m in the first half of the year (prior year: €-5.0m). That corresponds to a tax rate of 30.1% (prior year: 30.7%). In total, WashTec thus generated net income of €11.3m in the first six months (prior year: €11.3m). Earnings per share came to €0.85 (prior year: €0.84). Due to purchases of treasury shares under the share buyback program 2025/2026, the average weighted number of issued and outstanding shares has decreased to 13,297,174 shares (prior year: 13,382,324). ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 12
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1.4 Net assets Condensed balance sheet, assets in €m Jun 30, 2026 Dec 31, 2025 Change absolute in % Fixed assets1 110.9 109.8 1.1 1.0 Receivables and other assets 92.8 94.8 -2.0 -2.1 Inventories 72.4 59.3 13.1 22.1 Deferred tax assets 5.2 5.2 0.0 0.0 Cash and cash equivalents 11.4 17.5 -6.1 -34.9 Total assets 292.6 286.6 6.0 2.1 Condensed balance sheet, equity and liabilities in €m Jun 30, 2026 Dec 31, 2025 Change absolute in % Equity 58.5 82.0 -23.5 -28.7 Interest-bearing loans 69.7 47.1 22.6 48.0 Liabilities and provisions 125.8 122.9 2.9 2.4 of which provisions (including income taxes) 25.0 27.5 -2.5 -9.1 of which trade payables 25.5 24.7 0.8 3.2 Contract liabilities 36.2 31.6 4.6 14.6 of which current contract liabilities from prepayments 25.5 21.7 3.8 17.5 Deferred tax liabilities 2.3 3.0 -0.7 -23.3 Total equity and liabilities 292.6 286.6 6.0 2.1 Fixed assets1 as of June 30, 2026 totaled €110.9m (December 31, 2025: €109.8m). in €m Jun 30, 2026 Dec 31, 2025 Change absolute in % + Trade receivables (incl. other receivables) 82.7 79.6 3.1 3.9 + Inventories 72.4 59.3 13.1 22.1 – Trade payables 25.5 24.7 0.8 3.2 – Contract liabilities from prepayments 25.5 21.7 3.8 17.5 NOWC 104.2 92.5 11.7 12.6 Net operating working capital (NOWC) increased by €11.7m or 12.6% relative to December 31, 2025, from €92.5m to €104.2m. The higher net operating working capital compared to the prior year-end mainly related to the rise in inventories compared to December 31, 2025. In addition to the usual business-driven increase in inventory during the first half-year, WashTec has strategically increased critical inventory levels during the fiscal year to actively respond to potential price increases and possible supply disruptions, particularly in light of the current geopolitical conflicts. The fact that NOWC was €20.4m higher than in June of the prior year (€83.5m ) is mainly due to an increase in trade receivables resulting from the record revenue in the second quarter. Jun 30, 2026 Dec 31, 2025 Change absolute in % EBIT2 €m 49.1 48.9 0.2 0.4 Capital Employed (CE)3 €m 202.6 197.2 5.4 2.7 ROCE % 24.2 24.8 -60 bps – bp: basis point (1/100th of a percentage point) ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 13 1 Property, plant and equipment, goodwill, intangible assets and right-of-use assets 2 EBIT calculated as the rolling sum of the last four quarters 3 Non-current assets including goodwill and right-of-use assets + NOWC; CE calculated as the average over five quarters
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ROCE, at 24.2%, was 60 basis points down on the figure as of December 31, 2025 (24.8%). The change in this KPI is mainly due to the increase in the denominator, capital employed1, by €5.4m or 2.7% relative to the year-end. This is primarily a result of the higher average inventory levels. Compared with June of the prior year, ROCE was virtually unchanged (prior year: 23.9%). Equity was down as of June 30, 2026 to €58.5m (December 31, 2025: €82.0m). This mainly relates to the €33.2m dividend payment in the second quarter. Compared with the year-end 2025, the equity ratio went down from 28.6% to 20.0%. At the end June in the prior year, the equity ratio stood at 22.8%. The share buyback program launched in November 2025 was concluded ahead of schedule on March 13, 2026, after the maximum number of 100,000 shares had been repurchased for €4.8m. Of this total, repurchases of 66,837 shares, or €3.3m, related to the current fiscal year. Net financial debt (cash and cash equivalents less interest-bearing loans and lease liabilities) increased to €81.6m (December 31, 2025: €52.2m). The €29.4m increase is mainly due to the May 2026 dividend payout and the completed share buyback program. The provisions (including income tax provisions) of €25.0m (December 31, 2025: €27.5m) mainly comprised provisions for personnel (including pensions and partial retirement) in the amount of €9.9m (December 31, 2025: €10.6m) and warranties in the amount of €5.6m (December 31, 2025: €6.0m). Trade payables, at €25.5m, are at the same level as December 31, 2025 (€24.7m ). Contract liabilities amounted to €36.2m (December 31, 2025: €31.6m). The increase is mainly due to prepayments on orders from customers. This item also includes deferred income for full maintenance, extended guarantees and prepaid service agreements. 1.5 Financial position in €m H1 2026 H1 2025 Change absolute in % Net income 11.3 11.3 0.0 0.0 Net cash inflow from operating activities 17.2 24.2 -7.0 -28.9 Net cash outflow from investing activities -3.5 -4.2 0.7 16.7 Free cash flow 13.7 20.0 -6.3 -31.5 Net cash outflow from financing activities -43.7 -38.9 -4.8 -12.3 Net increase/decrease in cash funds -30.0 -18.9 -11.1 -58.7 Net foreign exchange difference 0.6 -1.2 1.8 150.0 Cash funds at January 1 -26.5 -19.5 -7.0 -35.9 Cash funds at June 30 -55.8 -39.6 -16.2 -40.9 The net cash inflow from operating activities in the first half-year, at €17.2m, was down on the prior year (€24.2m). This was mainly due to the rise in trade receivables in line with the significantly higher revenue in the second quarter. The net cash outflow from investing activities amounted to €3.5m in the first six months of the year (prior year: €4.2m). Capital expenditure the first half-year was focused on the expansion of the production site in the Czech Republic and on the development of digital products and solutions. The expansion projects in the Czech Republic are scheduled to be completed this year, which will lead to a significant increase in the volume of capital expenditure, particularly in the third quarter. Free cash flow (net cash inflow from operating activities – net cash outflow from investing activities) amounted to €13.7m (prior year: €20.0m). The free cash flow margin (free cash flow in relation to revenue) was 5.5% (prior year: 8.6%). ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 14 1 Non-current assets including goodwill and right-of-use assets + NOWC; CE calculated as the average over five quarters
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The net cash outflow from financing activities amounted to €43.7m (prior year: €38.9m), mainly consisting of the dividend payout in the amount of €33.2m (prior year: €32.1m) and payments for share buybacks. The remainder of this item primarily comprises the repayment of interest- bearing loans and lease liabilities. Cash funds fell compared to December 31, 2025 from €-26.5m to €-55.8m. 1.6 Employees As planned, the number of employees as of June 30, 2026 increased by 75 compared with the end of the first half 2025 . Compared to the year-end 2025, the number of employees rose by 22 to 1,883. 2. Outlook, opportunities and risk report 2.1 Outlook The WashTec Group confirms its overall guidance for fiscal year 2026 and expects that the delays in the efficiency projects can still be made good over the course of the year. WashTec expects revenue growth in the mid-single-digit percentage range and an increase in EBIT that is disproportionately higher than revenue growth. The forecast does not make allowance for any further significant worsening of the economic situation due to the situation in the Middle East, any further increase in the high volatility of the commodities markets, or any significant rise in uncertainty regarding the future course of the conflict and the resulting indirect economic impacts. This outlook is subject to uncertainties. 2.2 Opportunities and risk report The WashTec Group’s opportunity and risk management system is described in the Annual Report 2025. Compared to the Annual Report 2025, risks associated with material prices and with transportation and logistics costs have increased due to the ongoing crisis in the Middle East. The resulting uncertainty about the stability of key trade and shipping routes in particular may lead to rising raw material, energy and freight costs and to disruptions to international supply chains. The Group was not significantly affected by this in the first half of 2026 but is keeping a close watch on ongoing developments. The potential impact remains difficult to predict and is continuously monitored. The remaining opportunities and risks described in the Annual Report 2025 have not significantly changed in the reporting period. ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 15
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3. Other information 3.1 Related party disclosures At the Annual General Meeting held on May 12, 2026, Mr. Francisco de Juan was elected to the Supervisory Board, as Dr. Hans Liebler resigned from his position on the Supervisory Board of WashTec AG for personal reasons with effect from the close of the 2026 Annual General Meeting. On May 27, 2026, Ms. Susanne Heckelsberger notified the company that she would be resigning from her position on the Supervisory Board of WashTec AG at her own request, effective June 30, 2026. The Supervisory Board and the Management Board would like to thank Ms. Heckelsberger for the valuable contributions she made during her tenure. For information on related party transactions, please see Note 9 on page 32 of the notes to the interim condensed consolidated financial statements. 3.2 Events after the reporting period There were no significant events after the balance sheet date. 4. Shares and investor relations The Management Board communicated with shareholders, journalists and the financial community on an ongoing basis in the first half year. In addition to numerous meetings with investors, analysts and interested parties, management participated in investor relations events such as the Hamburg Investor Days (HIT). WashTec also continued the Capital Markets Webcast series launched last year. The third webcast was held in March and focused on the Service business line. This was followed in June by the fourth webcast with the focus on the new strategy for North America. 4.1 Share price performance The WashTec share price was €38.70 on June 30, 2026, €8.90 below the closing price of €47.60 on December 30, 2025. WashTec shares are currently covered with up-to-date analyses by Warburg Research, Berenberg and mwb. The price targets given by analysts are between €53.00 and €56.00 (as of July 2026). 4.2Shareholder structure Shareholding in % Jun 30, 2026 Jun 30, 2025 EQMC ICAV1 15.14 15.14 Kempen Oranje Participaties N. V. 9.60 9.60 Morgan Stanley2 9.47 10.61 Norman Rentrop 7.13 7.13 Teslin Capital Management B. V.³ 5.13 5.13 Treasury shares 4.97 4.25 Dr. Kurt Schwarz4 4.96 6.82 Paradigm Capital Value Fund SICAV 4.58 4.58 Diversity Industrie Holding AG 4.00 4.00 Lazard Frères Gestion SAS5 3.50 3.50 Free Float 31.52 29.24 1 Alantra EQMC Asset Management, SGIIC, S.A. as investment management function of EQMC ICAV (20.36%) 2 Including shares attributable to Morgan Stanley & Co. International plc, United Kingdom 3 Including shares attributable to Gerlin Participaties Coöperatief U.A., Netherlands, as its fund manager 4 Leifina GmbH & Co. KG et al. 5 Including shares attributable to Lazard Small Caps Euro, France Based on notifications in accordance with the German Securities Trading Act (WpHG) The majority of WashTec AG shares are held by institutional investors. WashTec AG received and duly published voting rights notifications under the Securities Trading Act (Wertpapierhandelsgesetz) in the first half-year. These are available in the Investor Relations section of the Company’s website, www.washtec.com, under Investor Relations – News – Notifications of Voting Rights. Managers’ transactions There were no managers’ transactions in the first half of 2026. ≡ Report on the First Half Year 2026 // Interim Group Management Report WashTec AG 16
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Information on sustainability Sustainability is an integral part of WashTec’s business conduct. As well as environmental aspects, this also includes the social and governance dimensions. In the prior year, a new sustainability strategy was adopted for the WashTec Group. The strategy focuses on the areas of water consumption, energy consumption, the environmental impact of washing chemicals, equal treatment and health protection for employees, and reliable and ethical conduct. This ensures that WashTec prioritizes the most relevant sustainability areas going forward. Building on this, a management model for ESG metrics was developed in the second quarter of 2026. The sustainability communication strategy was also revised. With regard to environmental matters, in accordance with the goals in the GHG-free transition plan, WashTec focuses on continuing to reduce energy consumption and Scope 1 and 2 GHG emissions. The first all-electric vans for service technicians have been in operational use since April 2026, with excellent results in the field in terms of range, cost-effectiveness and energy consumption. This marks another significant milestone in WashTec’s commitment to sustainable mobility. The groundwork is also being laid for full fleet electrification with regard to perquisite cars and service vehicles. WashTec is also consistently moving forward with the decarbonization of its building infrastructure. For one facility, a contract has been awarded to replace the heating system. The new heat pump solution will enable the system to be completely free of GHG emissions in the future, as WashTec sources GHG-free electricity at all of its locations. With this measure, WashTec is making a further tangible contribution to reducing GHG emissions and sustainably optimizing energy supplies. On the social sustainability side, an employee survey was conducted last year to find out how employees view WashTec. The findings were presented to the workforce in order to infer specific measures. A central element of these processes consisted of workshops in all global departments and teams across the WashTec Group. A total of 900 employees were actively involved in some 90 workshops worldwide to jointly identify organizational development measures, which are being implemented on an ongoing basis. Further work was carried out in the second quarter of 2026 on establishing a structured talent management policy within the WashTec Group. A key component of the new talent management policy is the development of a Group-wide competency model, involving major stakeholders, managers and international subsidiaries. Linked to the corporate strategy, the objective is to map out concrete, transparent career development paths and to identify upskilling and reskilling measures. This will enable the Company to proactively address the challenges posed by a shifting labor market and the resulting changes in job profiles. The competency model is being developed in three stages in collaboration with the Management Board, senior management and the Works Council, the aim being to ensure that the defined competencies are specifically aligned with the WashTec Group and advance the 2030 Vision, which is the company’s overarching strategic framework. Ultimately, the prime objective is to use the competency model to develop and support employees in line with the company’s strategic direction. The first two stages, comprising the core of the competency model, were developed in the first and second quarter of 2026. The competencies are already being applied in current employee reviews, thus laying the foundation for structured talent management in the next year. Development of all three stages of the competency model will be completed in 2026. ≡ Report on the First Half Year 2026 // Information on sustainability WashTec AG 17
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In another new initiative, the WashTecCaresforPeople project has been launched with the initial aim of providing employees with the resources they need for approaching their day-to-day work in a healthier and more productive way. The main focus is on production employees and managers. Alongside in-house sports programs and external support services, training sessions for managers are also planned for this year. These will focus on strengthening relationships with employees and increasing engagement. In the area of corporate governance, additional measures to strengthen the compliance management system were implemented in the first half of 2026. A new human rights strategy was adopted in the first quarter of 2026. In the second quarter, as part of regular refinement and review of the compliance management system, the selection process was launched for a new, Group-wide whistleblower system. The goal is to provide employees and other stakeholders with a modern and secure means of confidentially reporting suspected rule violations. The new system is intended to further enhance the effectiveness of compliance processes and contribute to transparency, integrity and responsible corporate governance. ≡ Report on the First Half Year 2026 // Information on sustainability WashTec AG 18
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≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 19 Interim Condensed Consolidated Financial Statements
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Consolidated Income Statement in €k H1 2026 H1 2025 Q2 2026 Q2 2025 Revenue 247,826 232,454 136,491 123,626 Cost of sales -172,794 -161,411 -93,045 -84,495 Gross profit 75,031 71,043 43,446 39,132 Research and development expenses -7,826 -7,201 -4,064 -3,584 Selling expenses -36,298 -34,353 -19,222 -17,581 Administrative expenses -11,882 -11,609 -5,808 -5,388 Other income 1,527 2,325 733 1,264 Other expenses -2,837 -2,630 -1,164 -1,160 Earnings before interest and taxes (EBIT) 17,713 17,575 13,921 12,682 Financial income 202 127 62 50 Financial expenses -1,646 -1,390 -955 -715 Financial result -1,443 -1,262 -893 -665 Earnings before taxes (EBT) 16,270 16,312 13,028 12,017 Income taxes -4,926 -5,049 -3,902 -3,695 Net income 11,343 11,263 9,126 8,321 Weighted average number of shares in units 13,297,174 13,382,324 13,282,324 13,382,324 Earnings per share (basic = diluted) in € 0.85 0.84 0.69 0.62 The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 20
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Consolidated Statement of Comprehensive Income in €k H1 2026 H1 2025 Q2 2026 Q2 2025 Net income 11,343 11,263 9,126 8,321 Actuarial gains/losses from defined benefit obligations and similar obligations 187 196 187 196 Deferred taxes -58 -63 -58 -63 Items that will not be reclassified to profit or loss 129 133 129 133 Changes in fair value of financial instruments used for hedging purposes 22 -33 10 -1 Adjustment item for currency translation of foreign subsidiaries and currency changes 1,582 -3,881 391 -2,779 Exchange differences on net investments in subsidiaries -13 0 -13 0 Deferred taxes -5 10 -5 10 Items that may be subsequently reclassified to profit or loss 1,585 -3,904 383 -2,771 Other comprehensive income (OCI) 1,715 -3,770 513 -2,637 Total comprehensive income 13,058 7,493 9,639 5,685 The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 21
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Consolidated Balance Sheet Assets in €k Jun 30, 2026 Dec 31, 2025 Property, plant and equipment 34,290 33,185 Goodwill 43,810 43,800 Intangible assets 10,663 10,964 Right-of-use assets 22,118 21,818 Non-current trade receivables 192 273 Other non-current receivables 1,668 2,106 Other non-current financial assets 423 389 Other non-current non-financial assets 593 602 Deferred tax assets 5,184 5,213 Non-current assets 118,942 118,350 Inventories 72,406 59,296 Current trade receivables 79,684 75,879 Other current receivables 1,195 1,369 Tax receivables 1,425 9,916 Other current financial assets 1,087 748 Other current non-financial assets 6,483 3,483 Cash and cash equivalents 11,393 17,544 Current assets 173,672 168,236 Assets 292,614 286,586 The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 22
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Consolidated Balance Sheet Equity and liabilities in €k Jun 30, 2026 Dec 31, 2025 Subscribed capital 40,000 40,000 Capital reserves 36,463 36,463 Treasury shares -17,988 -14,685 Other reserves and currency translation effects -4,531 -6,277 Profit carried forward -6,739 -4,221 Net income 11,343 30,687 Equity 58,549 81,968 Non-current interest-bearing loans 1,207 1,809 Non-current lease liabilities 12,900 12,621 Provisions for pensions 7,115 7,490 Other non-current provisions 1,491 1,649 Other non-current financial liabilities 19 41 Other non-current non-financial liabilities 2,477 1,551 Other non-current contract liabilities 643 1,061 Deferred tax liabilities 2,301 3,013 Non-current liabilities 28,152 29,234 Current interest-bearing loans 68,539 45,276 Current lease liabilities 10,361 10,011 Trade payables 25,460 24,699 Income tax liabilities 8,396 9,471 Other current financial liabilities 22,532 20,602 Other current non-financial liabilities 27,016 25,851 Other current provisions 8,016 8,892 Current contract liabilities from prepayments 25,476 21,720 Other current contract liabilities 10,118 8,862 Current liabilities 205,913 175,383 Equity and liabilities 292,614 286,586 The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 23
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Consolidated Statement of Changes in Equity in €k Number of shares (in units) Subscribed capital Capital reserves Treasury shares Other reserves and currency translation effects Profit carried forward Total As of January 1, 2026 13,349,161 40,000 36,463 -14,685 -6,277 26,467 81,968 Income and expenses recognized in other comprehensive income (OCI) 1,778 1,778 Taxes on transactions recognized in other comprehensive income (OCI) -63 -63 Share-based payment 32 32 Share buy-back -66,837 -3,304 -3,304 Dividend -33,206 -33,206 Net income 11,343 11,343 As of June 30, 2026 13,282,324 40,000 36,463 -17,988 -4,531 4,604 58,549 in €k Number of shares (in units) Subscribed capital Capital reserves Treasury shares Other reserves and currency translation effects Profit carried forward Total As of January 1, 2025 13,382,324 40,000 36,463 -13,177 -2,676 27,897 88,507 Income and expenses recognized in other comprehensive income (OCI) -3,717 -3,717 Taxes on transactions recognized in other comprehensive income (OCI) -53 -53 Share-based payment 26 26 Dividend -32,118 -32,118 Net income 11,263 11,263 As of June 30, 2025 13,382,324 40,000 36,463 -13,177 -6,421 7,043 63,909 The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 24
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Consolidated Cash Flow Statement in €k H1 2026 H1 2025 Q2 2026 Q2 2025 Net income 11,343 11,263 9,126 8,321 Amortization, depreciation and impairment 8,728 7,896 4,516 3,994 Gain from disposals of non-current assets -118 -25 -92 -19 Income taxes 4,926 5,049 3,902 3,695 Other non-payment-related income and expenses -1,669 -2,783 -355 -339 Financial result 1,443 1,262 893 665 Gross cash flow 24,654 22,662 17,990 16,318 Increase/decrease in trade receivables and other receivables -3,155 7,365 -7,871 -2,246 Increase/decrease in inventories -12,388 -11,503 -627 -1,206 Increase/decrease in trade payables 623 7,563 -339 -985 Increase/decrease in contract liabilities from prepayments 3,476 3,845 -2,234 395 Increase/decrease in net operating working capital -11,444 7,269 -11,070 -4,041 Changes in provisions -1,241 -1,450 -358 -505 Income taxes received/paid 1,807 -8,963 2,178 -6,340 Changes in other net working capital 3,377 4,658 310 205 Net cash inflow from operating activities 17,153 24,176 9,050 5,636 Purchase of property, plant and equipment (without leases) -3,615 -4,203 -2,497 -2,176 Proceeds from sale of property, plant and equipment 130 45 102 18 Net cash outflow from investing activities -3,485 -4,157 -2,395 -2,159 Free cash flow 13,668 20,018 6,655 3,477 Repayment of interest-bearing loans -656 -661 -395 -384 Share buy-back -3,304 0 0 0 Dividend payout -33,206 -32,118 -33,206 -32,118 Interest received 192 127 53 50 Interest paid -1,390 -1,326 -719 -669 Repayment of lease liabilities -5,312 -4,916 -2,767 -2,497 Net cash outflow from financing activities -43,675 -38,893 -37,034 -35,618 Net increase/decrease in cash funds -30,007 -18,875 -30,380 -32,141 Net foreign exchange difference 633 -1,225 189 -1,128 Cash funds at January 1 -26,455 -19,486 – – Cash funds at June 30 -55,829 -39,586 – – The Notes to the Consolidated Financial Statements are an integral part of the Consolidated Financial Statements. ≡ Report on the First Half Year 2026 // Interim Condensed Consolidated Financial Statements WashTec AG 25
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≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 26 Notes to the Interim Condensed Consolidated Financial Statements
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Notes to the Interim Condensed Consolidated Financial Statements of WashTec AG (IFRS) for the period January 1 to June 30, 2026 Audit review note: This document has neither been audited in accordance with section 317 of the German Commercial Code (HGB) nor reviewed by an auditor. 1. Information on the Company The ultimate parent company of the WashTec Group is WashTec AG, which is entered in the commercial register for the City of Augsburg, Germany, under registration number HRB 81. The Company’s registered office is Argonstrasse 7, 86153 Augsburg, Germany. The Company’s shares are in free float and are listed on the Prime Standard segment of Frankfurt Stock Exchange and on the OTC markets of the Berlin-Bremen, Düsseldorf, Munich and Stuttgart stock exchanges. The purpose of the WashTec Group comprises the development, manufacture, sale and servicing of carwash products and washing chemicals, as well as leasing and all related services and financing solutions required in order to operate carwash equipment. 2. Basis of preparation of the consolidated financial statements The interim condensed consolidated financial statements for the period January 1 to June 30, 2026 have been prepared in accordance with IAS 34 Interim Financial Reporting. The interim condensed consolidated financial statements do not contain all explanations and disclosures required for annual financial statements and should be read in conjunction with the consolidated financial statements for the fiscal year ended December 31, 2025. The accounting policies applied in the interim condensed consolidated financial statements correspond to those applied in the consolidated financial statements for the fiscal year ending December 31, 2025. Tax is calculated for interim financial statements by multiplying earnings with the tax rate that is expected to apply for the full year. The interim condensed consolidated financial statements are presented in euros. Unless otherwise indicated, all figures are rounded to the nearest thousand (€k); this may result in rounding differences. The fiscal year is the calendar year. The WashTec Group’s business performance in fiscal year 2026 has not yet been significantly impacted by the current military conflicts in the Middle East, or by other geopolitical tensions and trade disputes. This is partly due to the Group’s limited business activity in the Gulf region. An analysis of the information currently available has shown no need to adjust the useful lives and/or residual values of property, plant and equipment or intangible assets. Overall, on the basis of estimates, assumptions or judgments, there are currently no significant impacts on the financial position, financial performance and cash flows of the WashTec Group. Effects of new financial reporting standards New and amended financial reporting standards entered into force in the reporting period. The WashTec Group applied the following new and revised International Financial Reporting Standards (IFRS) and Interpretations in fiscal year 2026. ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 27
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Standards applied and applied amendments to existing standards Standard/ Interpretation Title Mandatory application EU endorsement Effects on the Group IFRS 7 / IFRS 9 Amendments to IFRS 7 and IFRS 9 – Classification and Measurement January 1, 2026 May 27, 2025 None IFRS 7 / IFRS 9 Amendments to IFRS 7 and IFRS 9 – Contracts Referencing Nature- dependent Electricity January 1, 2026 June 30, 2025 None IFRS Annual improvements IFRS – Volume 11 January 1, 2026 July 9, 2025 None The International Accounting Standards Board (IASB) and the IFRS Interpretations Committee have also issued additional standards, interpretations and amendments as listed below that did not yet have to be applied in fiscal year 2026 and/or have not yet been endorsed by the European Union. The WashTec Group had not elected early application of these standards as of June 30, 2026. Standards and amendments to existing standards not yet applied Standard/ Interpretation Title Mandatory application EU endorsement Effects on the Group IFRS 18 Presentation and Disclosure in Financial Statements January 1, 2027 February 13, 2026 Refer to the section below the table IFRS 19 Subsidiaries without Public Accountability: Disclosures January 1, 2027 Open None IFRS 19 Amendments to IFRS 19 - Subsidiaries without Public Accountability: Disclosures January 1, 2027 Open None IAS 21 Amendments to IAS 21 - The Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency January 1, 2027 Open None IAS 28 Amendments to the Fair Value Option in IAS 28 Investments in Associates and Joint Ventures January 1, 2027 Open None IFRS 20 Regulatory Assets and Regulatory Liabilities January 1, 2029 Open None The new IFRS 18 Presentation and Disclosure in Financial Statements will replace IAS 1 and will also result in specific amendments to IAS 7 and other standards. IFRS 18 supplements the requirements for the presentation of the income statement. In the future, income and expenses are classified into five categories: operating, investing, financing, income taxes and discontinued operations. Furthermore, the standard mandates new subtotals, including operating profit. It also clarifies the requirements for aggregating and disaggregating information and introduces additional notes disclosures, particularly with regard to management-defined performance measures (MPMs). For the cash flow statement, when presenting by the indirect method, the reconciliation will now start with operating profit. Current presentation options for interest and dividends will also be restricted. The WashTec Group will apply IFRS 18 for the first time effective January 1, 2027. As retrospective application is required, the comparative period will be restated. The impact on the consolidated financial statements is currently being analyzed and primarily relates to the structure of the income statement and the statement of cash flows, along with the additions to the scope of notes disclosures. ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 28
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3. Segment reporting The identification of the segments and the choice of figures to present are based on the internal management and reporting system (management approach). By segments H1 2026 Europe and Other North America Consoli- dation Group in €k Revenue 212,806 36,645 -1,625 247,826 of which with third parties 211,428 36,397 0 247,826 of which with other segments 1,377 247 -1,625 0 EBIT 16,920 793 0 17,713 EBIT margin in % 8.0 2.2 – 7.1 Financial income 202 Financial expenses -1,646 Income taxes -4,926 Net income 11,343 By segments H1 2025 Europe and Other North America Consoli- dation Group in €k Revenue 202,766 31,013 -1,325 232,454 of which with third parties 201,545 30,909 0 232,454 of which with other segments 1,222 103 -1,325 0 EBIT 18,976 -1,475 74 17,575 EBIT margin in % 9.4 -4.8 – 7.6 Financial income 127 Financial expenses -1,390 Income taxes -5,049 Net income 11,263 4. Other income and expenses in €k H1 2026 H1 2025 Other income 1,527 2,325 Increase (+)/ decrease (-) in loss allowances on trade receivables (incl. other receivables) -527 -484 Other expenses -2,311 -2,146 Total -1,311 -305 5. Equity The subscribed capital of WashTec AG as of June 30, 2026 is €40,000k. It is divided into 13,976,970 no-par-value bearer shares and is fully paid up. The share buyback program launched last November was concluded ahead of schedule on March 13, 2026, after the maximum number of 100,000 shares had been repurchased for €4.8m. Of this total, repurchases of 66,837 shares, or €3.3m, related to the current fiscal year. Due to purchases of treasury shares in 2012, 2013, 2015 and 2025/2026, the average weighted number of issued and outstanding shares is 13,297,174 shares (prior year: 13,382,324). The Annual General Meeting of May 12, 2026 resolved, among other things, for the distributable profit of €38,139,702.55 shown in the Company’s annual financial statements for fiscal year 2025 to be appropriated for payment of a dividend of €2.50 per eligible no-par value share, totaling €33,205,810.00, and for the remaining distributable profit of €4,933,892.55 to be carried forward. The dividend was paid on May 15, 2026. ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 29
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6. Financial instruments The table below shows the carrying amounts, measurement and fair values of relevant balance sheet items by measurement category. in €k IFRS 9 category Carrying amount Jun 30, 2026 Measurement under IFRS 9 Measurement under IFRS 16 Fair value Jun 30, 20261 IFRS 13 levelAmortized cost At fair value through other comprehensive income At fair value through profit or loss Assets Non-current trade receivables AC2 192 192 – – – 192 2 Other non-current receivables AC² 1,668 1,668 – – – 1,668 2 Other non-current financial assets AC² 423 423 – – – 423 – Current trade receivables AC² 79,684 79,684 – – – – – Other current receivables AC² 1,195 1,195 – – – – – Other current financial assets AC² 1,087 1,087 – – – – – Cash and cash equivalents AC² 11,393 11,393 – – – – – Equity and liabilites Non-current interest-bearing loans FLAC² 1,207 1,207 – – – 1,145 2 Non-current lease liabilities n/a 12,900 – – – 12,900 – – Other non-current financial liabilities FLAC² 9 9 – – – 9 2 Non-current derivative financial liabilities n/a 10 – 10 – – 10 2 Current interest-bearing loans FLAC² 68,539 68,539 – – – – – Current lease liabilities n/a 10,361 – – – 10,361 – – Trade payables FLAC² 25,460 25,460 – – – – – Other current financial liablities FLAC² 22,532 22,532 – – – – – Aggregated presentation by measurement category in accordance with IFRS 9 Financial assets measured at amortized cost AC² 95,642 95,642 – – – 2,283 – Financial liabilites measured at amortized cost FLAC² 117,747 117,747 – – – 1,154 – ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 30 1 For current financial instruments at amortized cost, the carrying amount at the reporting date is assumed to approximate fair value. 2 AC: financial assets at amortized cost; FLAC: financial liabilities at amortized cost
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in €k IFRS 9 category Carrying amout Dec 31, 2025 Measurement under IFRS 9 Measurement under IFRS 16 Fair value Dec 31, 20251 IFRS 13 levelAmortized cost At fair value through other comprehensive income At fair value through profit or loss Assets Non-current trade receivables AC2 273 273 – – – 273 2 Other non-current receivables AC² 2,106 2,106 – – – 2,106 2 Other non-current financial assets AC² 389 389 – – – 389 – Current trade receivables AC² 75,879 75,879 – – – – – Other curent receivables AC² 1,369 1,369 – – – – – Other current financial assets AC² 748 748 – – – – – Cash and cash equivalents AC² 17,544 17,544 – – – – – Equity and liabilites Non-current interest-bearing loans FLAC² 1,809 1,809 – – – 1,735 2 Non-current lease liabilities n/a 12,621 – – – 12,621 – – Other non-current financial liabilities FLAC² 9 9 – – – 9 2 Non-current derivative financial liabilities n/a 31 – 31 – – 31 2 Current interest-bearing loans FLAC² 45,276 45,276 – – – – – Current lease liabilities n/a 10,011 – – – 10,011 – – Trade payables FLAC² 24,699 24,699 – – – – – Other current financial liablities FLAC² 20,602 20,602 – – – – – Aggregated presentation by measurement category in accordance with IFRS 9 Financial assets measured at amortized cost AC² 98,309 98,309 – – – 2,768 – Financial liabilites measured at amortized cost FLAC² 92,395 92,395 – – – 1,744 – ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 31 1 For current financial instruments at amortized cost, the carrying amount at the reporting date is assumed to approximate fair value. 2 AC: financial assets at amortized cost; FLAC: financial liabilities at amortized cost
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Due to their short terms, the fair values of current trade receivables, trade payables and cash and cash equivalents as well as other financial assets, other financial liabilities and interest-bearing loans generally match their carrying amounts. The fair value of non-current trade receivables and lease liabilities is determined by discounting the expected future cash flows at current market interest rates. The derivative financial liabilities in Level 2 include interest rate swaps, which are measured at the fair value of the estimated future cash flows based on observable yield curves. The fair value of non-current assets and liabilities takes into account the present value of the expected payments, discounted using a risk-adjusted discount rate. The fair value of long-term interest-bearing loans is based on the discounted cash flows using the current market interest rate for such loans. 7. Composition of cash funds For the purposes of the consolidated cash flow statement, cash funds comprise the following: in €k Jun 30, 2026 Dec 31, 2025 Cash and cash equivalents 11,393 17,544 Overdrafts -67,222 -44,000 Cash funds -55,829 -26,455 8. Contingent liabilities and other financial obligations There was no material change in contingent liabilities and other financial obligations relative to December 31, 2025. 9. Related party disclosures At the Annual General Meeting held on May 12, 2026, Mr. Francisco de Juan was elected to the Supervisory Board, as Dr. Hans Liebler resigned from his position on the Supervisory Board of WashTec AG for personal reasons with effect from the close of the 2026 Annual General Meeting. On May 27, 2026, Susanne Heckelsberger notified the company that she would be resigning from her position on the Supervisory Board of WashTec AG at her own request, effective June 30, 2026. The Supervisory Board and the Management Board would like to thank Ms. Heckelsberger for the valuable contributions she made during her tenure. There were no other material related party transactions within the meaning of IAS 24 during the reporting period. 10. Events after the balance sheet date There were no significant events after the balance sheet date. ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 32
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Responsibility statement “To the best of our knowledge, and in accordance with the applicable reporting principles for half- year financial reporting, the interim condensed consolidated financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the Group, and the interim Group management report includes a fair review of the development and performance of the business and the position of the Group, together with a description of the material opportunities and risks associated with the expected development of the Group for the remaining months of the fiscal year.” Augsburg, July 29, 2026 Michael Drolshagen Sebastian Kutz Andreas Pabst CEO/CTO, Chairman of the Management Board CSO, Member of the Management Board CFO, Member of the Management Board ≡ Report on the First Half Year 2026 // Notes to the Interim Condensed Consolidated Financial Statements WashTec AG 33
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Financial calendar Contact Financial calendar November 5, 2026 Quarterly statement Q1–Q3 2026 Contact WashTec AG Argonstraße 7 86153 Augsburg Phone +49 821 5584-0 washtec@washtec.com www.washtec.com