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© Dassault Systèmes | Confidential Information | 2026 DASSAULT SYSTÈMES 3Q26 Earnings Presentation October 28th 2026 Pascal Daloz CEO & Chairman Rouven Bergmann CFO
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2 © Dassault Systèmes | Confidential Information | 2026 FORWARD-LOOKING INFORMATION Statements herein that are not historical facts but express expectations or objectives for the future, including but not limited to statements regarding the Group’s non-IFRS financial performance objectives are forward-looking statements. Such forward- looking statements are based on Dassault Systèmes management's current views and assumptions and involve known and unknown risks and uncertainties. Actual results or performances may differ materially from those in such statements due to a range of factors. The Group’s actual results or performance may be materially negatively affected by numerous risks and uncertainties, as described in the “Risk Factors” section 1.9 of the 2025 Universal Registration Document (‘Document d'enregistrement universel’) filed with the AMF (French Financial Markets Authority) on March 31, 2026, available on the Group’s website www.3ds.com. In particular, please refer to the risk factor “Uncertain Global Environment” in section 1.9.1.1 of the 2025 Universal Registration Document set out below for ease of reference: “In light of the uncertainties regarding economic, business, social, health and geopolitical conditions at the global level, Dassault Systèmes’ revenue, net earnings and cash flows may grow more slowly, whether on an annual or quarterly basis, mainly due to the following factors: • the deployment of Dassault Systèmes’ solutions may represent a large portion of a customer’s investments in software technology. Decisions to make such an inves tment are impacted by the economic environment in which the customers operate. Uncertain global geopolitical, economic and health conditions and the lack of visibility or the lack of financial re sources may cause some customers, e.g. within the automotive, aerospace, energy or natural resources industries, to reduce, postpone or cancel their investments, or to reduce or not renew ongoing paid maintenance for their installed base, which impa ct larger customers’ revenue with their respective sub contractors; • the geopolitical, economic and monetary situation in certain geographic regions where Dassault Systèmes operates could become more volatile and negatively affect Dassault Systèmes’ business, and in particular its revenue, for example due to stricter export compliance rules, or the implementation of new customs barriers or controls on the exchange of goods and serv ices; • continued inflationary pressure or volatility on raw materials, computer hardware and energy prices could also slow down Dass ault Systèmes’ diversification efforts in new industries or negatively affect its financial health; and • the sales cycles of Dassault Systèmes’ products, which are relatively long due to the strategic nature of such investments for customers, could further lengthen. Tensions, particularly geopolitical, economic, financial or customs tensions, and the occurrence of crises could adversely im pact the financial situation or financing and supply capabilities of Dassault Systèmes’ existing and potential customers, commercial and technology partners, some of whom may be forced to temporarily close sites or to cease operations. Certain cri ses – health and geopolitical crises in particular – could also have consequences both for the health and safety of Dassault Systèmes’ employees and for the Company. A deteriorating economic environment, such as deflationary pressure in Asia, could generate increased price pressure and affect the collection of receivables, which would negatively affect Dassault Systèmes’ revenue, financial performance and market position. Dassault Systèmes makes every effort to take into consideration this uncertain outlook. Dassault Systèmes’ business results, however, may not develop as anticipated. Furthermore, due to factors affecting sales of Dassault Systèmes’ products and services, there may be a substantial time lag between an improvement in global economic and business condition s and an upswing in the Company’s business results.” In preparing such forward-looking statements, the Group has in particular assumed an average US dollar to euro exchange rate of US$1.14 per €1.00 as well as an average Japanese yen to euro exchange rate of JPY170.0 to €1.00, before hedging for the fourth quarter 2026. The Group has assumed an average US dollar to euro exchange rate of US$1.16 per €1.00 as well as an average Japanese yen to euro exchange rate of JPY180.5 to €1.00, before hedging for the full year 2026. However, currency values fluctuate, and the Group’s results may be significantly affected by changes in exchange rates.
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3 © Dassault Systèmes | Confidential Information | 2026 NON-IFRS INFORMATION Readers are cautioned that the supplemental non-IFRS financial information presented in this presentation is subject to inherent limitations. It is not based on any comprehensive set of accounting rules or principles and should not be considered in isolation from or as a substitute for IFRS measurements. The supplemental non-IFRS financial information should be read only in conjunction with the Company’s consolidated financial statements prepared in accordance with IFRS. Furthermore, the Group’s supplemental non-IFRS financial information may not be comparable to similarly titled “non-IFRS” measures used by other companies. Specific limitations for individual non-IFRS measures are set forth in the Company’s 2025 Universal Registration Document filed with the AMF on March 31, 2026. In the tables accompanying this presentation the Group sets forth its supplemental non-IFRS figures for revenue, operating income, operating margin, net income and diluted earnings per share, which exclude the effect of adjusting the carrying value of acquired companies’ deferred revenue, share-based compensation expense and related social charges, the amortization of acquired intangible assets and of tangibles reevaluation, certain other operating income and expense, net, including impairment of goodwill and acquired intangibles, acquisition, integration, IT transformation projects and restructuring expenses, the effect of adjusting lease incentives of acquired companies, certain one-time items included in financial revenue and other, net, and the income tax effect of the non-IFRS adjustments and certain one-time tax effects. The tables also set forth the most comparable IFRS financial measure and reconciliations of this information with non-IFRS information.
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4 © Dassault Systèmes | Confidential Information | 2026 GLOSSARY OF DEFINITIONS Information in Constant Currencies Dassault Systèmes has followed a long-standing policy of measuring its revenue performance and setting its revenue objectives exclusive of currency in order to measure in a transparent manner the underlying level of improvement in its total revenue and software revenue by activity, industry, geography and product lines. The Group believes it is helpful to evaluate its growth exclusive of currency impacts, particularly to help understand revenue trends in its business. Therefore, the Group provides percentage increases or decreases in its revenue and expenses (in both IFRS and non-IFRS) to eliminate the effect of changes in currency values, particularly the U.S. dollar and the Japanese yen, relative to the euro. When trend information is expressed “in constant currencies”, the results of the “prior” period have first been recalculated using the average exchange rates of the comparable period in the current year, and then compared with the results of the comparable period in the current year. While constant currency calculations are not considered to be an IFRS measure, the Group believes these measures are critical to understanding its global revenue results and to compare with many of its competitors who report their financial results in U.S. dollars. Therefore, Dassault Systèmes includes this calculation to compare IFRS and non-IFRS revenue figures for comparable periods. All information at constant currencies is expressed as a rounded percentage and therefore may not precisely reflect the absolute figures. Information on Growth excluding acquisitions (“organic growth”) In addition to financial indicators relating to the Group’s entire scope, Dassault Systèmes also provides growth information excluding acquisitions’ effects, and named organic growth. To do so, the Group’s data is restated to exclude acquisitions, from the date of the transaction, over a period of 12 months. Information on Industrial Sectors Dassault Systèmes provides end-to-end software solutions and services: its 3D UNIV+RSES ─ made of multiple virtual twin experiences that are powered by artificial intelligence and developed on the 3DEXPERIENCE platform ─ combine modeling, simulation, data science, and collaborative innovation to support companies in the three sectors it serves, namely Manufacturing Industries, Life Sciences & Healthcare, and Infrastructure & Cities. These three sectors comprise twelve industries: • Manufacturing Industries: Transportation & Mobility; Aerospace & Defense; Marine & Offshore; Industrial Equipment; High-Tech; Home & Lifestyle; Consumer Packaged Goods - Retail. In Manufacturing Industries, Dassault Systèmes helps customers virtualize their operations, improve data sharing and collaboration across their organization, reduce costs and time-to-market, and become more sustainable; • Life Sciences & Healthcare: Life Sciences & Healthcare. In this sector, the Group aims to address the entire cycle of the patient journey to lead the way toward precision medicine. To reach the broader healthcare ecosystem from research to commercial, the Group’s solutions connect all elements from molecule development to prevention to care, and combine new therapeutics, medical practices, and Medtech; • Infrastructure & Cities: Infrastructure, Energy & Materials; Architecture, Engineering & Construction; Business Services; Cities & Public Services. In this sector, the Group supports the virtualization of Infrastructure & Cities in making its industries more efficient and sustainable, and creating desirable living environments. Information on Product Lines The Group’s financial reporting on product lines includes the following information: Industrial Innovation software revenue, which includes mainly CATIA, ENOVIA, SIMULIA, DELMIA and GEOVIA brands; Life Sciences software revenue, which includes MEDIDATA and BIOVIA brands; Mainstream Innovation software revenue which includes its CENTRIC and 3DVIA brands, as well as the SOLIDWORKS brand and its expanded offerings in design, simulation, PLM, and manufacturing. OUTSCALE has been a Dassault Systèmes brand since 2022, extending the portfolio of software applications. As the first sovereign and sustainable operator on the cloud, OUTSCALE enables governments and corporations from all sectors to achieve digital autonomy through a Cloud experience and with a world-class cyber governance.
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5 © Dassault Systèmes | Confidential Information | 2026 GLOSSARY OF DEFINITIONS GEOs Eleven GEOs are responsible for driving the development of the Company’s business and implementing its customer-centric engagement model. Teams leverage strong networks of local customers, users, partners, and influencers. These GEOs are structured into three groups: the “Americas” group, made of two GEOs; the “Europe” group, comprising Europe, Middle East and Africa (EMEA) and made of four GEOs; the “Asia” group, comprising Asia and Oceania and made of five GEOs. 3DEXPERIENCE Software Contribution To measure the relative share of 3DEXPERIENCE software in its revenue, Dassault Systèmes calculates the percentage contribution by comparing total 3DEXPERIENCE software revenue to software revenue for all product lines except SOLIDWORKS, MEDIDATA, CENTRIC and other acquisitions (defined as “3DEXPERIENCE eligible software revenue”). Software revenue Software license revenue represents fees earned from granting customers licenses to use the software of Dassault Systèmes. It includes license revenue of perpetual and periodic license sales of software products. Subscription contracts generally have a term of between one and five years, and include on premise software license and support. Subscription revenue also includes Cloud revenue. Cloud revenue is generated from contracts that provide access to cloud-based solutions (SaaS), infrastructure as a service (IaaS), cloud solution development and cloud managed services. Subscription revenue is also derived from cloud contracts and hybrid on-premise and cloud contracts. It also includes subscription renewals of on-premise licenses signed with hybrid on-premise and cloud deals. Support revenue represents periodic fees associated with the sale of unspecified product updates on a when-and-if-available basis and technical support. Support agreements are entered into in connection with the initial software license purchase. Support may be renewed by the customer at the conclusion of each term. Recurring fees for subscription and support are reported within “Software Revenue”.
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6 © Dassault Systèmes | Confidential Information | 2026 GLOSSARY OF DEFINITIONS Annual Run Rate (ARR) ARR is the annual value of all active subscription software, SaaS, hosting & support contracts as of the end of the reporting period. • The value of active contracts is annualized by dividing the total active contract value by the contract duration in days (end date minus start date), then multiplying the result by 360 days. • The value of an active contract refers to contract value for which orders have been submitted. • For contracts that include annual values that change over time, we include in ARR only the annual value of components of the contract that are considered active as of the date of the ARR calculation. • A contract or a component of the contract is considered active only between the contractual start and end dates. • For ramp contracts, only the portion where the customer has already submitted an order is included. Future ramped amounts are excluded until they are activated. • For MEDIDATA “Study by Study” contracts that are not contractually renewable, only the contractually committed portion is counted in the Group ARR. • No assumptions are taken regarding future customer renewals or future committed increases. ARR is composed of 2 elements: subscription annual run rate (SARR) and maintenance annual run rate (MARR). We believe ARR is a valuable operating measure to assess the health of our recurring business because it is aligned with the amount that we invoice the customer on an annual basis. We generally invoice customers annually for the current year of the active contract. ARR increases by the annual value of active contracts that commence in a reporting period and decreases by the annual value of contracts that expire in the reporting period. ARR is not annual recurring revenue, and is therefore not affected by revenue recognition standards, including point in time revenue recognition of on premise license subscriptions. Cash conversion Operating cash flow / non-IFRS operating income Net cash position Cash and cash equivalents and short-term investments minus borrowings Free Cash Flow Operating cash flow + Acquisitions of property, plant and equipment and intangible assets + Repayment of lease liabilities
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7 © Dassault Systèmes | Confidential Information | 2026 AGENDA Strategy & Operational Highlights Financial Highlights & Objectives Financial Information Appendix
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8 © Dassault Systèmes | Confidential Information | 2026 BUILDING THE FOUNDATION FOR SUSTAINABLE GROWTH *Digital Mock Up | **Product Data Management | ***Product Lifecycle Management 1981 3D Design 2012 3DEXPERIENCE® platform 1999 3D PLM*** 2020 Virtual Twin Experience of Humans INDUSTRY METAMORPHOSISHUMANEXPERIENCE 1989 3D DMU* 3D PDM** 2026 FOUNDATION YEAR TO TURN AI INTO CONCRETE VALUE… AI FOR INDUSTRIES
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9 © Dassault Systèmes | Confidential Information | 2026 STRONG Q3 PERFORMANCE WITH IMPROVED FY26 OBJECTIVES 3Q26 +5% TOTAL REVENUE +8% EPS Delivering at high end of objectives Non-IFRS – All growth ex-FX Continued strong 3DEXPERIENCE platform & cloud performance with key deals | Broad-based performance across industries A step change in Life Sciences: ArisGlobal acquisition completed, one unified AI platform, one dedicated leadership 3D UNIV+RSES adoption: 3DX agentic platform and Virtual Twin for physical AI showcased at GTC Berlin FY26 Transforming existing clients by turning industry headwinds into advantages Improving objectives Conquering new frontiers in Life Sciences and Consumer industries while expanding within our clients Expanding 3D UNIV+RSES to turn AI into concrete value +4-5% TOTAL REVENUE vs +3-5% prev. +6-7% EPS vs +3-6% prev. Improving objectives
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10 © Dassault Systèmes | Confidential Information | 2026 2026 OBJECTIVES Transforming existing clients Conquering new frontiers Expanding 3D UNIV+RSES SCALING GLOBALLY THROUGH STRATEGIC PLATFORM COOPERATION
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11 © Dassault Systèmes | Confidential Information | 2026 2026 OBJECTIVES Transforming existing clients Conquering new frontiers Expanding 3D UNIV+RSES TRANSFORMING BUSINESS MODEL THROUGH PLATFORM APPROACH
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12 © Dassault Systèmes | Confidential Information | 2026 2026 OBJECTIVES Transforming existing clients Conquering new frontiers Expanding 3D UNIV+RSES ACCELERATING AI FACTORY DESIGN AND DEPLOYMENT
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13 © Dassault Systèmes | Confidential Information | 2026 NEW AI-NATIVE PRODUCTS Illustrative, non-exhaustive selection
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14 © Dassault Systèmes | Confidential Information | 2026 3D UNIV+RSES ADOPTION: ENABLING INDUSTRIES TO BECOME AI-NATIVE ~100 Strategic Customer Partnerships … /…
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15 © Dassault Systèmes | Confidential Information | 2026 SHOWCASING AI-NATIVE INDUSTRIES | [Video: long-running agents] AUTONOMOUS LONG-RUNNING AGENTS PHYSICAL AI ROBOTS RUNNINGoperating in an EMBODIEDlearning inside a AGENTIC HARNESS PHYSICS-BASED VIRTUAL TWIN ENVIRONMENT communicating over transferring skills to the AGENT-TO-AGENT PROTOCOL REAL-WORLD FACTORY FLOOR 3DX AGENTIC PLATFORM VIRTUAL TWIN FOR PHYSICAL AI at LINK TO LIVE GTC DEMO HERE AT 1:02:57
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16 © Dassault Systèmes | Confidential Information | 2026 A STEP CHANGE IN LIFE SCIENCES: A UNIFIED AI PLATFORM FROM MOLECULE TO PATIENT, BACK TO SCIENCE 3DX Agentic Platform Integrating real-world outcomes Research & Development Scientific models & molecular insight Clinical Patient & clinical evidence Manufacturing Industrial execution and lifecycle Regulatory & Safety Real world post market evidence Multi-Therapeutics
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17 © Dassault Systèmes | Confidential Information | 2026 Life Sciences & Healthcare Leadership NEW OPERATING MODEL FOR LIFE SCIENCES & HEALTHCARE Unified go-to-market Sales Marketing Services Unified offer 3DX Agentic Platform Applications AI Companions Domain expertise Discovery Clinical Manufacturing Quality Regulatory Safety Integrated support functions Lab Medical Practice
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18 © Dassault Systèmes | Confidential Information | 2026 DR. ASHWINI ZENOOZ JOINED DASSAULT SYSTEMES TO LEAD LIFE SCIENCES & HEALTHCARE Dr. Ashwini Zenooz Executive Vice President, CEO Life Sciences & Healthcare MANDATE One AI-native platform connecting molecules, patients and real-world outcomes, back to science • Leading strategy, integration, go-to-market and sales for MEDIDATA, BIOVIA and ARISGLOBAL • Elevating business partnerships across pharma, biotech, medtech, diagnostics and digital health space • Expanding leadership and market share in Life Sciences & Healthcare BACKGROUND Physician-entrepreneur with leadership experience at Salesforce, Commure and the U.S. Department of Veterans Affairs; Expertise in digital health and AI, and medical training at the University of Florida, Henry Ford and Massachusetts General Hospital.
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19 © Dassault Systèmes | Confidential Information | 2026 MISSION: SMARTER TREATMENT FOR HEALTHIER PEOPLE Patient-centric Outcome-based Global reach Workforce Footprint 15k+ Customers incl. Pharma, MedTech & CROs FDA¹ IHI² Training datasets 42k+ clinical trials 12m+ safety events per year Multi- Therapeutics Oncology & Immunology Cardio* & Respiratory Neuro**, Infectious & Rare 50%+ of drugs & medical devices designed 15m Trial patients 60m+ Real-world patients Strategic Partnerships 80% of 2025 FDA novel drug approved 50% of worldwide safety events addressed Rounded figures, 1 FDA: Food & Drug Administration; 2 IHI: Innovative Health Initiative (EU); *Cardiometabolic; **Neuroscience 5k+ worldwide Multi- Modalities Small molecules Biologics Advanced Therapies 6bn+ Patient reach
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20 © Dassault Systèmes | Confidential Information | 2026 CAPITAL MARKETS DAY NOVEMBER 17, 2026 - PARIS upcoming © Dassault Systèmes | Confidential Information | 2026
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21 © Dassault Systèmes | Confidential Information | 2026 AGENDA Strategy & Operational Highlights Financial Highlights & Objectives Financial Information Appendix
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22 © Dassault Systèmes | Confidential Information | 2026 TOPLINE +6% ARR Total revenue +5% OPERATING MARGIN +150bps Operating Margin Operating Profit +10% CASH CONVERSION 111% YTD26 PERFORMANCE +8% EPS +20% Operating Cash Flow, YTD26 Executing our growth model Q3 PROFITABLE GROWTH CONVERTING TO STRONG CASH FLOW GROWTH Non-IFRS except for operating cash flow – All growth ex-FX for the quarter
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23 © Dassault Systèmes | Confidential Information | 2026 83% Non-IFRS – All growth ex-FX PERFORMANCE AT A GLANCE P&L 3Q26 YTD26 Total Revenue (€M) €1,552 €4,617 +5% +4% Operating Margin 31.6% 30.6% +1.5pts +0.8pts EPS (€) 0.32 0.93 +8% +7% 1. Operating margin improvement ex -FX ¦ 2. Recurring revenue within software revenue | 3. Subscription revenue within recurring revenue Revenue growth 3Q26 YTD26 Software Revenue +5% +4% Upfront License Revenue +14% +7% Recurring Revenue +3% +3% o/w Subscription Revenue +6% +6% Service Revenue +7% +6% 2 Subscription % Recurring 84% in YTD25 Recurring % Software 50% 49% in YTD25 3
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24 © Dassault Systèmes | Confidential Information | 2026 ANNUAL RUN RATE ARR QoQ evolutionARR YoY evolution 3Q25 3Q26 ex-FX growth ARR 4,243 4,505 +6% All growth and data ex-FX 3Q25 4Q25 1Q26 2Q26 3Q26 Beginning ARR 4,197 4,243 4,335 4,371 4,443 Ending ARR 4,243 4,335 4,371 4,443 4,505 Sequential Net ARR growth 46 93 35 73 62
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25 © Dassault Systèmes | Confidential Information | 2026 Non-IFRS - All growth ex-FX GROWTH DRIVERS: 3DEXPERIENCE & CLOUD CLOUD 40% in YTD25 25% in YTD25 +14% +25% 3DEXPERIENCE Cloud +46% 1 Eligible Software Revenue excludes SOLIDWORKS, MEDIDATA, CENTRIC and recent acquisitions 1 % YTD26 Software revenue Software revenue growth +46% +12% +15% 3Q26 YTD26
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26 © Dassault Systèmes | Confidential Information | 2026 Non-IFRS - All growth ex-FX SOFTWARE REVENUE BY REGION AMERICAS 3Q26: -3% YTD26: +1% Strong baseline masked healthy growth in Home & Lifestyle, High Tech, and Industrial Equipment Life Sciences improving ASIA 3Q26: +12% | YTD26: +8% Strong quarter across regions, led by China with double digit growth Good momentum in Aerospace and High Tech EUROPE 3Q26: +9% | YTD26: +5% Strong quarter despite weakness in Central & Southern Europe Broad based performance across industries driven by 3DEXPERIENCE adoption 1. Region revenue within YTD26 software revenue 1 1 1
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27 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE BY PRODUCT LINE Quarterly Highlights Solid performance from 3DEXPERIENCE and Cloud, with ENOVIA leading the momentum SOLIDWORKS solid broad based growth CENTRIC building momentum with new client wins MEDIDATA flat in 3Q26, improving sequentially, with bookings continuing to accelerate ARR growth ArisGlobal closed September 2026, no material revenue impact 3Q26 YTD26 Industrial Innovation +5% +3% Mainstream Innovation +8% +10% Life Sciences +1% -2% Total +5% +4% Non-IFRS - All growth ex-FX
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28 © Dassault Systèmes | Confidential Information | 2026 IFRS unless otherwise noted YTD26 CASH PERFORMANCE YTD25 reported YTD25 ex-FX YTD26 1,334 1303 1,567 +20% ex-FX Operating Cash Flow YTD25 YTD26 97% 111% Cash Conversion (Operating Cash Flow/Operating Income1) Strong operating performance and working capital up slightly, due to higher billing activity Cash conversion improving Non-IFRS Year to Date YTD25 reported YTD26 1,135 1,110 1,388 +25% ex-FX Free Cash Flow Free Cash Flow +25% ex-FX YTD25 ex-FX
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29 © Dassault Systèmes | Confidential Information | 2026 CHANGE IN CASH AND DEBT POSITION AS AT SEPTEMBER 30, 2026 +903 +406 +295 +197 +77 -37 -1,682 -75 -38 -357 4,125 3,814 Cash & Cash equivalents 4Q 2025 Net Income Non cash P&L items Change in operating working capital Change in non-operating working capital Net proceeds of borrowings Investing and other financing Repayment of lease liabilities Treasury shares buy-back and stock option exercise Cash dividends paid FX impact Cash & Cash equivalents 3Q 2026 Operating cash flow: +€1,567 M vs. +€1,334 M in 3Q 2025 YTD (+€233 M / +18%) (+€264 M / +20% ex-FX) B o rr o w in g s 4 Q 2 0 2 5 R e p a y m e nt s, n et of p r o c e… F X i m p a ct a n d ot h e r B o rr o w in g s 3 Q 2 0 2 6 3,814 1,049 -2,765 Cash & Cash equivalents 3Q 2026 Borrowings 3Q 2026 Net Cash position 3Q 2026 **
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30 © Dassault Systèmes | Confidential Information | 2026 30 Total Revenue (€M) Total Revenue Software Revenue Service Revenue Operating Margin (%) EPS (€) EPS Reported EPS Tax rate €/$ FX €/¥ FX Non-IFRS – All growth ex-FX (unless otherwise noted) 4Q26 FY26 1,782 – 1842 +5 – 8% +5 – 8% +8 – 14% 37.2 – 37.8% 0.42 – 0.43 +4 – 8% +3 – 7% ~ 17.4% 170.0 1.14 6,399 – 6,459 +4 – 5% +4 – 5% +6 – 8% 32.5 – 32.7% 1.35 – 1.36 +3 – 4% +6 – 7% ~ 17.1% 1.16 180.5 NB. 4Q26, FY26 Objectives include ArisGlobal
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31 © Dassault Systèmes | Confidential Information | 2026 AGENDA Strategy & Operational Highlights Financial Highlights & Objectives Financial Information Appendix
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32 © Dassault Systèmes | Confidential Information | 2026 • • CONSTANT CURRENCY ANNUAL RUN RATE (ARR) FX rates 1Q25 2Q25 3Q25 4Q25 Ending ARR using FY25 Plan foreign exchange rates 1.10€/$ 155.00€/¥ 4,248 4,338 4,392 4,497 Ending ARR using FY26 Plan foreign exchange rates 1.18€/$ 170.00€/¥ 4,109 4,197 4,243 4,335
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33 © Dassault Systèmes | Confidential Information | 2026 ANNUAL RUN RATE (ARR) – ILLUSTRATIVE EXAMPLE 5 Years Year 1 Year 2 Year 3 Year 4 Year 5 TCV: 100M Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Revenue 52,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 Order Value 20 20 20 20 20 ARR end of each quarter 20 20 20 20 20 Billing 20 20 20 20 20 5 Years Year 1 Year 2 Year 3 Year 4 Year 5 TCV: 100M Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Revenue 52,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 2,5 Order Value 10 15 20 25 30 ARR end of each quarter 10 15 20 25 30 Billing 10 15 20 25 30 Case 1: Multi Year on premise deal Case 2: Multi Year on premise deal with Ramp 5 Years Year 1 Year 2 Year 3 Year 4 Year 5 TCV: 100M Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Revenue 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 Order Value 20 20 20 20 20 ARR end of each quarter 20 20 20 20 20 Billing 20 20 20 20 20 Case 3: Multi Year cloud deal
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34 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE BY REGION IFRS Americas Europe Asia in MEUR 3Q26 3Q25 Growth Growth ex FX YTD26 YTD25 Growth Growth ex FX Americas 539 543 (1)% (3)% 1,609 1,659 (3)% +1% Europe 528 478 +10% +10% 1,595 1,525 +5% +5% Asia 327 293 +12% +12% 964 936 +3% +8% Software revenue 1,394 1,314 +6% +5% 4,169 4,119 +1% +4% 3Q26 3Q25 YTD26 YTD25 39% 38% 23% 40% 37% 23% 39% 38% 23% 41% 36% 22%
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35 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE BY REGION Non - IFRS Americas Europe Asia in MEUR 3Q26 3Q25 Growth Growth ex FX YTD26 YTD25 Growth Growth ex FX Americas 539 543 (1)% (3)% 1,609 1,659 (3)% +1% Europe 528 479 +10% +9% 1,596 1,527 +4% +5% Asia 327 293 +12% +12% 964 936 +3% +8% Software revenue 1,394 1,315 +6% +5% 4,170 4,122 +1% +4% 3Q26 3Q25 YTD26 YTD25 39% 38% 23% 40% 37% 23% 39% 38% 23% 41% 36% 22%
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36 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE BY PRODUCT LINE IFRS Industrial Innovation SW revenue Life Sciences SW revenue Mainstream Innovation SW revenue in MEUR 3Q26 3Q25 Growth Growth ex FX YTD26 YTD25 Growth Growth ex FX Industrial Innovation SW revenue 753 717 +5% +5% 2,271 2,255 +1% +3% Life Sciences SW revenue 266 257 +4% +1% 777 818 (5)% (2)% Mainstream Innovation SW revenue 375 340 +10% +8% 1,122 1,047 +7% +10% Software revenue 1,394 1,314 +6% +5% 4,169 4,119 +1% +4% 3Q26 3Q25 YTD26 YTD25 54% 19% 27% 55% 20% 25% 54% 19% 27% 55% 20% 26%
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37 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE BY PRODUCT LINE Non - IFRS Industrial Innovation SW revenue Life Sciences SW revenue Mainstream Innovation SW revenue in MEUR 3Q26 3Q25 Growth Growth ex FX YTD26 YTD25 Growth Growth ex FX Industrial Innovation SW revenue 753 717 +5% +5% 2,271 2,255 +1% +3% Life Sciences SW revenue 266 257 +4% +1% 777 818 (5)% (2)% Mainstream Innovation SW revenue 375 341 +10% +8% 1,122 1,050 +7% +10% Software revenue 1,394 1,315 +6% +5% 4,170 4,122 +1% +4% 3Q26 3Q25 YTD26 YTD25 54% 19% 27% 55% 20% 25% 54% 19% 27% 55% 20% 26%
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38 © Dassault Systèmes | Confidential Information | 2026 SOFTWARE REVENUE EVOLUTION Non - IFRS Recurring Non Recurring in MEUR 3Q26 3Q25 Growth Growth ex FX YTD26 YTD25 Growth Growth ex FX Recurring Subscription and Support revenue 1,174 1,126 +4% +3% 3,478 3,460 +1% +3% of which Subscription revenue 582 542 +7% +6% 1,729 1,689 +2% +6% Non Recurring Licenses and Other software revenue 219 189 +16% +14% 691 663 +4% +7% Software revenue 1,394 1,315 +6% +5% 4,170 4,122 +1% +4% 3Q26 3Q25 YTD26 YTD25 83% 17% 84% 16% 84% 16% 86% 14%
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39 © Dassault Systèmes | Confidential Information | 2026 Three months ended September 30, Nine months ended September 30, (In € million, except % and per share data) 2026 2025 YoY 2026 2025 YoY Software revenue 1,393.5 1,313.7 +6% 4,169.0 4,119.2 +1% Licenses and Other software revenue 219.3 188.8 +16% 691.1 662.5 +4% Subscription and Support revenue 1,174.2 1,125.0 +4% 3,477.9 3,456.7 +1% Services revenue 158.4 146.4 +8% 447.9 435.6 +3% Total revenue 1,551.9 1,460.1 +6% 4,617.0 4,554.7 +1% Cost of Software revenue (122.2) (118.4) +3% (343.5) (367.7) (7)% Cost of Services revenue (132.4) (118.6) +12% (399.8) (394.2) +1% Research and development expenses (328.0) (314.3) +4% (979.9) (1,011.7) (3)% Marketing and sales expenses (407.7) (398.7) +2% (1,245.7) (1,293.1) (4)% General and administrative expenses (113.9) (111.6) +2% (317.1) (355.8) (11)% Amortization of acquired intangible assets and of tangible assets revaluation (82.6) (83.5) (1)% (243.2) (257.2) (5)% Other operating income and expense, net (40.2) (13.0) +208% (56.9) (26.8) +113% Total operating expenses (1,226.9) (1,158.0) +6% (3,586.1) (3,706.5) (3)% Operating income 325.0 302.1 +8% 1,030.9 848.2 +22% Financial income (loss), net 23.1 24.9 (8)% 69.4 85.1 (18)% Income tax expense (57.3) (54.2) +6% (197.7) (182.6) +8% Non-controlling interest 0.1 2.2 (96)% 0.1 8.3 (98)% Net Income (to equity holders of the parent) 290.9 275.0 +6% 902.7 759.1 +19% Diluted earnings per share (EPS) 0.22 0.20 +8% 0.66 0.57 +16% Average diluted shares (Million) 1,325.4 1,327.6 1,326.0 1,324.8
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40 © Dassault Systèmes | Confidential Information | 2026 * EBIT: Earnings Before Income Tax Three months ended September 30, Nine months ended September 30, 2026 2025 2026 2025 % of revenue % of revenue Software revenue 89.8% 90.0% 90.3% 90.4% Licenses and Other software revenue 14.1% 12.9% 15.0% 14.5% Subscription and Support revenue 75.7% 77.0% 75.3% 75.9% Services revenue 10.2% 10.0% 9.7% 9.6% Total revenue 100.0% 100.0% 100.0% 100.0% Cost of Software revenue 7.9% 8.1% 7.4% 8.1% Cost of Services revenue 8.5% 8.1% 8.7% 8.7% Research and development expenses 21.1% 21.5% 21.2% 22.2% Marketing and sales expenses 26.3% 27.3% 27.0% 28.4% General and administrative expenses 7.3% 7.6% 6.9% 7.8% Amortization of acquired intangible assets and of tangible assets revaluation 5.3% 5.7% 5.3% 5.6% Other operating income and expense, net 2.6% 0.9% 1.2% 0.6% Total operating expenses 79.1% 79.3% 77.7% 81.4% Operating income 20.9% 20.7% 22.3% 18.6% Financial income (loss), net 1.5% 1.7% 1.5% 1.9% Income tax rate (% of EBIT *) 16.4% 16.6% 18.0% 19.6% Non-controlling interest 0.0% 0.2% 0.0% 0.2% Net Income (to equity holders of the parent) 18.7% 18.8% 19.6% 16.7%
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41 © Dassault Systèmes | Confidential Information | 2026 Three months ended September 30, Nine months ended September 30, (In € million, except % and per share data) 2026 2025 YoY 2026 2025 YoY Software revenue 1,393.5 1,315.1 +6% 4,169.5 4,122.1 +1% Licenses and Other software revenue 219.3 188.8 +16% 691.1 662.5 +4% Subscription and Support revenue 1,174.2 1,126.3 +4% 3,478.4 3,459.6 +1% Services revenue 158.4 146.4 +8% 447.9 435.6 +3% Total revenue 1,551.9 1,461.5 +6% 4,617.4 4,557.6 +1% Cost of Software revenue (121.6) (118.0) +3% (342.2) (363.9) (6)% Cost of Services revenue (130.9) (120.0) +9% (398.3) (380.1) +5% Research and development expenses (312.5) (294.6) +6% (945.5) (930.3) +2% Marketing and sales expenses (396.5) (391.8) +1% (1,222.9) (1,221.9) +0% General and administrative expenses (100.1) (97.2) +3% (294.7) (289.5) +2% Total operating expenses (1,061.7) (1,021.6) +4% (3,203.6) (3,185.6) +1% Operating income 490.2 439.9 +11% 1,413.8 1,372.1 +3% Financial income (loss), net 24.5 25.4 (4)% 72.6 86.8 (16)% Income tax expense (87.3) (77.6) +13% (252.7) (260.4) (3)% Non-controlling interest 0.0 1.8 (98)% 0.0 2.3 (98)% Net Income (to equity holders of the parent) 427.4 389.6 +10% 1,233.7 1,200.7 +3% Diluted earnings per share (EPS) 0.32 0.29 +10% 0.93 0.91 +3% Average diluted shares (Million) 1,325.4 1,327.6 1,326.0 1,324.8
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42 © Dassault Systèmes | Confidential Information | 2026 * EBIT: Earnings Before Income Tax Three months ended September 30, Nine months ended September 30, 2026 2025 2026 2025 % of revenue % of revenue Software revenue 89.8% 90.0% 90.3% 90.4% Licenses and Other software revenue 14.1% 12.9% 15.0% 14.5% Subscription and Support revenue 75.7% 77.1% 75.3% 75.9% Services revenue 10.2% 10.0% 9.7% 9.6% Total revenue 100.0% 100.0% 100.0% 100.0% Cost of Software revenue 7.8% 8.1% 7.4% 8.0% Cost of Services revenue 8.4% 8.2% 8.6% 8.3% Research and development expenses 20.1% 20.2% 20.5% 20.4% Marketing and sales expenses 25.5% 26.8% 26.5% 26.8% General and administrative expenses 6.5% 6.6% 6.4% 6.4% Total operating expenses 68.4% 69.9% 69.4% 69.9% Operating income 31.6% 30.1% 30.6% 30.1% Financial income (loss), net 1.6% 1.7% 1.6% 1.9% Income tax rate (% of EBIT *) 17.0% 16.7% 17.0% 17.8% Non-controlling interest 0.0% 0.1% 0.0% 0.1% Net Income (to equity holders of the parent) 27.5% 26.7% 26.7% 26.3%
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43 © Dassault Systèmes | Confidential Information | 2026 Revenue and Gross Margin (In € million, except %) 2026 IFRS Adjustment 2026 Non-IFRS 2025 IFRS Adjustment 2025 Non-IFRS IFRS Non-IFRS Total Revenue 1,551.9 - 1,551.9 1,460.1 1.3 1,461.5 +6% +6% Total Revenue breakdown by activity Software revenue 1,393.5 (0.0) 1,393.5 1,313.7 1.3 1,315.1 +6% +6% Licenses and Other software revenue 219.3 219.3 188.8 188.8 +16% +16% Subscription and Support revenue 1,174.2 (0.0) 1,174.2 1,125.0 1.3 1,126.3 +4% +4% Recurring portion of Software revenue 84% 84% 86% 86% Services revenue 158.4 158.4 146.4 146.4 +8% +8% Total Revenue breakdown by product line Industrial Innovation SW revenue 753.2 753.2 717.1 (0.0)pt 717.1 +5% +5% Life Sciences SW revenue 265.7 (0.0)pt 265.7 256.6 256.6 +4% +4% Mainstream Innovation SW revenue 374.6 (0.0) 374.6 340.0 1.3 341.3 +10% +10% Services revenue 158.4 158.4 146.4 146.4 +8% +8% Software Revenue breakdown by geography Americas revenue 538.6 (0.0) 538.6 542.7 0.1 542.8 (1)% (1)% Europe revenue 527.7 0.0 527.7 478.2 1.2 479.4 +10% +10% Asia revenue 327.2 +0.0pts 327.2 292.9 0.1 292.9 +12% +12% Gross Margin Cost of Software revenue (122.2) 0.5 (121.6) (118.4) 0.4 (118.0) +3% +3% Software Gross margin (1) 91.2% 91.3% 91.0% 91.0% Cost of Services revenue (132.4) 1.4 (130.9) (118.6) (1.4) (120.0) +12% +9% Services Gross margin 16.4% 17.3% 19.0% 18.0% (1) No amortization of acquired intangible assets and of tangible assets revaluation is included in Software Gross margin calculation Three months ended September 30, Increase (Decrease)
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44 © Dassault Systèmes | Confidential Information | 2026 Expenses & Earnings (In € million, except % and per share data) 2026 IFRS Adjustment 2026 Non-IFRS 2025 IFRS Adjustment 2025 Non-IFRS IFRS Non-IFRS Total Operating Expenses (1,226.9) 165.2 (1,061.7) (1,158.0) 136.5 (1,021.6) +6% +4% Share-based compensation expense and related social charges (42.2) 42.2 (39.6) 39.6 Amortization of acquired intangible assets and of tangible assets (82.6) 82.6 (83.5) 83.5 Lease incentives of acquired companies (0.3) 0.3 (0.3) 0.3 Other operating income and expense, net (40.2) 40.2 (13.0) 13.0 Operating Income 325.0 165.2 490.2 302.1 137.8 439.9 +8% +11% Operating Margin 20.9% 31.6% 20.7% 30.1% Financial income (loss), net 23.1 1.4 24.5 24.9 0.5 25.4 (8)% (4)% Income tax expense (57.3) (30.1) (87.3) (54.2) (23.4) (77.6) +6% +13% Non-controlling interest 0.1 (0.1) 0.0 2.2 (0.4) 1.8 (96)% (98)% Net Income attributable to shareholders 290.9 136.5 427.4 275.0 114.5 389.6 +6% +10% Diluted earnings per share, in EUR 0.22 0.10 0.32 0.20 0.09 0.29 +8% +10% (In € million) 2026 IFRS Share-based compensation expense and related social charges Lease incentives of acquired companies 2026 Non-IFRS 2025 IFRS Share-based compensation expense and related social charges Lease incentives of acquired companies 2025 Non-IFRS Cost of revenue (254.5) 1.9 0.1 (252.6) (236.9) (1.2) 0.1 (238.0) Research and development expenses (328.0) 15.4 0.1 (312.5) (314.3) 19.6 0.1 (294.6) Marketing and sales expenses (407.7) 11.1 0.1 (396.5) (398.7) 6.8 0.1 (391.8) General and administrative expenses (113.9) 13.8 0.0 (100.1) (111.6) 14.4 0.0 (97.2) Total 42.2 0.3 39.6 0.3 Three months ended September 30, Three months ended September 30, Increase (Decrease)
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45 © Dassault Systèmes | Confidential Information | 2026 IFRS – NON-IFRS RECONCILIATION YTD Revenue and Gross Margin (In € million, except %) 2026 IFRS Adjustment 2026 Non-IFRS 2025 IFRS Adjustment 2025 Non-IFRS IFRS Non-IFRS Total Revenue 4,617.0 0.5 4,617.4 4,554.7 2.9 4,557.6 +1% +1% Total Revenue breakdown by activity Software revenue 4,169.0 0.5 4,169.5 4,119.2 2.9 4,122.1 +1% +1% Licenses and Other software revenue 691.1 691.1 662.5 662.5 +4% +4% Subscription and Support revenue 3,477.9 0.5 3,478.4 3,456.7 2.9 3,459.6 +1% +1% Recurring portion of Software revenue 83% 83% 84% 84% Services revenue 447.9 447.9 435.6 435.6 +3% +3% Total Revenue breakdown by product line Industrial Innovation SW revenue 2,270.7 2,270.7 2,254.9 2,254.9 +1% +1% Life Sciences SW revenue 776.7 776.7 817.5 817.5 (5)% (5)% Mainstream Innovation SW revenue 1,121.6 0.5 1,122.1 1,046.8 2.9 1,049.7 +7% +7% Services revenue 447.9 447.9 435.6 435.6 +3% +3% Software Revenue breakdown by geography Americas revenue 1,609.3 0.0 1,609.4 1,658.8 0.1 1,658.9 (3)% (3)% Europe revenue 1,595.4 0.4 1,595.9 1,524.8 2.6 1,527.4 +5% +4% Asia revenue 964.3 0.0 964.3 935.5 0.2 935.7 +3% +3% Gross Margin Cost of Software revenue (343.5) 1.3 (342.2) (367.7) 3.8 (363.9) (7)% (6)% Software Gross margin (1) 91.8% 91.8% 91.1% 91.2% Cost of Services revenue (399.8) 1.5 (398.3) (394.2) 14.2 (380.1) +1% +5% Services Gross margin 10.7% 11.1% 9.5% 12.7% (1) No amortization of acquired intangible assets and of tangible assets revaluation is included in Software Gross margin calculation Nine months ended September 30, Increase (Decrease)
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46 © Dassault Systèmes | Confidential Information | 2026 IFRS – NON-IFRS RECONCILIATION YTD Expenses & Earnings (In € million, except % and per share data) 2026 IFRS Adjustment 2026 Non-IFRS 2025 IFRS Adjustment 2025 Non-IFRS IFRS Non-IFRS Total Operating Expenses (3,586.1) 382.5 (3,203.6) (3,706.5) 520.9 (3,185.6) (3)% +1% Share-based compensation expense and related social charges (81.4) 81.4 (235.8) 235.8 Amortization of acquired intangible assets and of tangible assets (243.2) 243.2 (257.2) 257.2 Lease incentives of acquired companies (1.0) 1.0 (1.1) 1.1 Other operating income and expense, net (56.9) 56.9 (26.8) 26.8 Operating Income 1,030.9 382.9 1,413.8 848.2 523.8 1,372.1 +22% +3% Operating Margin 22.3% 30.6% 18.6% 30.1% Financial income (loss), net 69.4 3.2 72.6 85.1 1.6 86.8 (18)% (16)% Income tax expense (197.7) (55.1) (252.7) (182.6) (77.8) (260.4) +8% (3)% Non-controlling interest 0.1 (0.1) 0.0 8.3 (6.0) 2.3 (98)% (98)% Net Income attributable to shareholders 902.7 330.9 1,233.7 759.1 441.7 1,200.7 +19% +3% Diluted earnings per share, in EUR 0.66 0.27 0.93 0.57 0.33 0.91 +16% +3% (In € million) 2026 IFRS Share-based compensation expense and related social charges Lease incentives of acquired companies 2026 Non-IFRS 2025 IFRS Share-based compensation expense and related social charges Lease incentives of acquired companies 2025 Non-IFRS Cost of revenue (743.3) 2.5 0.3 (740.5) (761.9) 17.6 0.4 (743.9) Research and development expenses (979.9) 34.0 0.4 (945.5) (1,011.7) 81.0 0.4 (930.3) Marketing and sales expenses (1,245.7) 22.5 0.2 (1,222.9) (1,293.1) 71.0 0.3 (1,221.9) General and administrative expenses (317.1) 22.4 0.1 (294.7) (355.8) 66.2 0.1 (289.5) Total 81.4 1.0 235.8 1.1 Nine months ended September 30, Nine months ended September 30, Increase (Decrease)
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47 © Dassault Systèmes | Confidential Information | 2026 FINANCIAL INCOME (LOSS), NET Non - IFRS (In € million) 2026 2025 YoY 2026 2025 YoY Interest Income 46.3 36.9 9.5 120.9 117.5 3.4 Interest Expense (13.7) (5.0) (8.7) (25.7) (15.4) (10.3) Interest Expense on cap lease (IFRS 16) (4.6) (4.8) 0.2 (14.7) (14.4) (0.3) Financial net Income (loss) 28.0 27.1 0.9 80.6 87.8 (7.2) Exchange Gain / (Loss) (2.8) (1.0) (1.8) (4.5) 0.2 (4.7) Other Income / (Loss) (0.7) (0.7) (0.0) (3.5) (1.3) (2.2) Total 24.5 25.4 (1.0) 72.6 86.8 (14.2) Three months ended September 30, Nine months ended September 30,
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48 © Dassault Systèmes | Confidential Information | 2026 EXCHANGE RATE EVOLUTION From assumptions to actual data – Non-IFRS 3Q25 3Q26 1.17 3Q26 3Q25 183.25 1.15 172.29 in average in average in average in average EUR/$ – 3Q26/3Q25 Variance EUR/¥ – 3Q26/3Q25 Variance 1.17 -> 1.15 172.29 -> 183.25 Average EUR/$ rate Average EUR/¥ rate Revenue Operating Expenses 2025 2026 % change EUR/USD 1.17 1.15 (2)% EUR/JPY 172.29 183.25 +6% EUR/USD 1.12 1.16 +4% EUR/JPY 165.63 184.04 +11% JPY 47.1% 44.6% Breakdown of P&L by currency for YTD 26 2.4% YTD QTD Average Exchange rates USD 6.5%
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49 © Dassault Systèmes | Confidential Information | 2026 In € million, except % Revenue Operating Expenses Operating Income Operating Margin 3Q26 Guidance MID 1,517.1 (1,045.9) 471.2 31.1% Growth YoY +3.8% +2.4% +7.1% +1.0pt USD impact 19.0 (12.5) 6.5 +0.0pt JPY impact (7.5) 1.9 (5.6) (0.2)pt Other currencies incl. hedging 8.5 (3.0) 5.5 +0.2pt Total FX currencies incl. hedging 20.0 (13.5) 6.4 +0.0pt Activity 14.9 (2.3) 12.6 +0.5pt Delta: Reported vs guidance 34.9 (15.9) 19.0 +0.5pt 1 3Q26 Reported 1,551.9 (1,061.7) 490.2 31.6% Growth YoY +6.2% +3.9% +11.4% +1.5pt 3Q25 Reported 1,461.5 (1,021.6) 439.9 30.1% Non – IFRS
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50 © Dassault Systèmes | Confidential Information | 2026 ACTUAL FX IMPACT ON 3Q26 – 1/2 Non – IFRS Revenue Expenses Operating Income Operating Margin In € million, except % Revenue Expenses Operating Income Operating Margin 1,461.5 (1,021.6) 439.9 30.1% 2025 4,557.6 (3,185.6) 1,372.1 30.1% 10.9 (7.0) 3.9 +0.0pt USD impact (80.4) 53.6 (26.8) (0.1)pt (5.7) 1.6 (4.1) (0.2)pt JPY impact (31.3) 8.5 (22.7) (0.3)pt 10.0 (5.8) 4.2 +0.1pt Other impacts (6.6) 8.6 2.0 +0.1pt 15.3 (11.2) 4.1 (0.0)pt Total FX effect (118.4) 70.8 (47.6) (0.3)pt 1,476.8 (1,032.8) 444.0 30.1% 2025 ex FX 4,439.3 (3,114.8) 1,324.5 29.8% 5% 3% 10% +1.5pt Growth ex FX 4% 3% 7% +0.8pt 1,551.9 (1,061.7) 490.2 31.6% 2026 4,617.4 (3,203.6) 1,413.8 30.6% 6% 4% 11% +1.5pt Growth 1% 1% 3% +0.5pt QTD YTD
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51 © Dassault Systèmes | Confidential Information | 2026 ACTUAL FX IMPACT ON 3Q26 – 2/2 Non – IFRS QTD YTD Net Income EPS In € million, except % Net Income EPS 389.6 0.29 2025 1,200.7 0.91 4.1 0.0 FX Impact on Operating Income Adjustment (47.6) (0.0) 0.7 0.0 FX Impact on Financial Revenue Adjustment (3.1) (0.0) 2.2 0.0 Tax on FX Impact Adjustment 4.6 0.0 7.2 0.0 Total FX effect (45.8) (0.0) 396.8 0.30 2025 ex FX 1,154.9 0.87 8% 8% Growth ex FX 7% 7% 427.4 0.32 2026 1,233.7 0.93 10% 10% Growth 3% 3%
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52 © Dassault Systèmes | Confidential Information | 2026 IFRS End of End of Variation Sep-26 Dec-25 Sep-26 / Dec-25 Cash and cash equivalents 3,814.0 4,125.4 -311.4 Trade accounts receivable, net 1,772.7 2,168.4 -395.7 Contract assets 68.3 37.3 +31.0 Other current assets 463.9 454.4 +9.5 Total current assets 6,118.9 6,785.5 -666.6 Property and equipment, net 968.0 944.8 +23.3 Goodwill and Intangible assets, net 8,662.7 6,868.8 +1,793.9 Other non-current assets 510.3 460.4 +49.9 Total non-current assets 10,141.0 8,274.0 +1,867.1 Total Assets 16,259.9 15,059.4 +1,200.5 Trade accounts payable 305.9 253.0 +52.9 Contract liabilities 1,557.6 1,536.0 +21.6 Borrowings, current 652.7 1,449.5 -796.8 Other current liabilities 937.3 990.9 -53.6 Total current liabilities 3,453.4 4,229.3 -775.9 Borrowings, non-current 2,112.4 1,145.8 +966.6 Other non-current liabilities 1,019.0 886.4 +132.6 Total non-current liabilities 3,131.3 2,032.2 +1,099.2 Non-controlling interest 5.4 5.4 -0.0 Parent Shareholders' equity 9,669.8 8,792.5 +877.3 Total Liabilities 16,259.9 15,059.4 +1,200.5 (in millions of €)
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53 © Dassault Systèmes | Confidential Information | 2026 In millions of € YTD 26 YTD 25 Variation Net income attributable to equity holders of the parent 902.7 759.1 143.7 Non-controlling interest (0.1) (8.3) 8.2 Net income 902.6 750.8 151.8 Non-cash items 405.6 476.2 (70.5) Net income adjusted for non-cash items 1,308.3 1,226.9 81.3 Operating working capital 295.4 156.1 139.4 Non operating working capital (36.7) (49.5) 12.7 Changes in working capital 258.7 106.6 152.1 Net Cash From Operating Activities (I) 1,567.0 1,333.5 233.4 Additions to property, equipment and intangible assets (104.2) (123.4) 19.2 Payment for acquisition of businesses, net of cash acquired (1,552.6) (203.5) (1,349.1) Other (20.6) (35.4) 14.8 Net Cash Provided by (Used in) Investing Activities (II) (1,677.4) (362.2) (1,315.1) Proceeds from exercise of stock options 16.5 39.7 (23.2) Cash dividends paid (357.5) (342.6) (14.9) Repurchase and sale of treasury stock (54.7) (336.6) 281.8 Capital increase (0.0) 111.3 (111.3) Acquisition of non-controlling interests (4.3) (218.0) 213.7 Proceeds from borrowings 1,097.4 95.1 1,002.3 Repayment of borrowings (900.0) (18.5) (881.5) Repayment of lease liabilities (75.0) (75.3) 0.3 Net Cash Provided by (Used in) Financing Activities (III) (277.7) (744.9) 467.2 Effect of exchange rate changes on cash and cash equivalents (IV) 76.6 (269.3) 345.9 Increase (decrease) in cash and cash equivalents (V) = (I)+(II)+(III)+(IV) (311.4) (42.9) (268.6) Cash and cash equivalents at beginning of period 4,125.4 3,952.6 Cash and cash equivalents at end of period 3,814.0 3,909.7 IFRS
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54 © Dassault Systèmes | Confidential Information | 2026 € million YTD26 YTD25 Changes Operating Cash Flow exFX +1,567 +1,303 +264 Up +20% year over year Operating Cash Flow – reported +1,567 +1,334 +233 Up +18% year over year Net income adjusted for non cash items +1,308 +1,227 +81 Up +7% year over year Decrease in trade accounts receivable and contract assets +443 +417 +26 Balance up ExFx +12% YoY DSO at 106 days,+8 days YoY, -11 days vs 4Q25 Decrease in contract liability -51 -198 +146 Balance up ExFx +12% YoY Decrease in accrued compensation -105 -50 -55 Lower payments of social charges on performance shares and exceptional prior-year increase in the employer’s contribution rate in France Increase (Decrease) in accounts payable +9 -13 +22 Increase in income taxes payable +55 +34 +21 Other -92 -83 -8 YTD26 YTD25 Changes +1,567 +1,303 +264 +1,567 +1,334 +233 +1,308 +1,227 +81 +295 +156 +139 -37 -49 +13 Operating Working Capital Non Operating Working Capital IFRS
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55 © Dassault Systèmes | Confidential Information | 2026 DSO in days 98 117 105 107 106 3Q25 Q425 1Q26 2Q26 3Q26 IFRS
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56 © Dassault Systèmes | Confidential Information | 2026 Overview 3Q26 3Q25 % growth M&S + COR Ser 12,676 12,250 +3.5% R&D + COR SW 12,155 11,717 +3.7% G&A 2,168 2,103 +3.1% Total 26,999 26,070 +3.6% At Closing - TOTAL
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57 © Dassault Systèmes | Confidential Information | 2026 IFRS 2026 FINANCIAL OBJECTIVES • FY 2026 estimated contract liabilities write-down: not significant • FY 2026 estimated share-based compensation expense, including related social charges: ~€116 M, these estimates do not include any new stock option or share grants issued after September 30, 2026 • FY 2026 estimated amortization of acquired intangible assets and of tangible assets revaluation ~€343 M, largely impacted by the acquisition of MEDIDATA • FY 2026 estimated lease incentives of acquired companies: ~€1 M • The non-IFRS objectives also do not include any impact from other operating income and expense, net principally comprised of acquisition, integration and restructuring expenses, and impairment of goodwill and acquired intangible assets; from one-time items included in financial revenue; from one-time tax effects; and from the income tax effects of these non-IFRS adjustments • Finally, these estimates do not include any new acquisitions or restructurings completed after September 30, 2026 Accounting elements not included in the non-IFRS 2026 Objectives
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© Dassault Systèmes | Confidential Information | 2026 Virtual Worlds for Real Life
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