Slides
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Fiscal 2026 Results October 29, 2026
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Presentation Speakers ©Pluxee – All rights reserved Aurélien Sonet Chief Executive Officer Stéphane Lhopiteau Chief Financial Officer
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01 Outlook Fiscal 2026 Financial Results Fiscal 2026 Highlights & Key Figures Delivering on strategic initiatives Appendices 02 03 04 05 ©Pluxee – All rights reserved
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Executive summary NOTE: (1) All products excluding Public Benefits; (2) Including the signing of Splando completed On an organic basis (constant rates and scope). ©Pluxee – All rights reserved Financial results Fiscal 2026 delivered ahead of objectives • +0.7% Total revenues organic growth • 37.5% Recurring EBITDA margin with +101bps organic expansion • 82% average Recurring cash conversion FY24-26 1 Commercial performance Continued strong business momentum • +7.7% Employee Benefits BVI organic growth • €1.5bn new client acquisition • 99.4% Net retention(1) with further face value increases contributing €1.1bn 2 Capital allocation Funding growth and delivering enhanced shareholder returns • Sustained Capex investment • 3 additional bolt-on acquisitions(2) • +71% dividend increase to €0.65 per share and completion of a €100m share buyback program 3 Group’s strategic priorities from Fiscal 2027 Gearing up for the next phase of profitable growth • Capture growth momentum in priority markets and segments • Drive further efficiency • Foster Pluxee’s Product, Tech & Data ecosystem powered by AI 4 Clear path for returning to profitable growth After a transition year reflecting an extended rebase scenario in Brazil • Sustained Employee Benefits BVI growth • Fiscal 2027: At least €440m Recurring EBITDA(3) and at least 50% Recurring cash conversion • Medium-term: Return to profitable growth driven by steady Recurring EBITDA margin expansion(3) and normalized Recurring cash conversion 5 4
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Pluxee delivered ahead of all objectives in Fiscal 2026 €1,302m Total Revenues Reported +0.7% ORGANIC GROWTH Total Revenues Recurring EBITDA margin Recurring cash conversion(1) Stable Total Revenues organic growth +101bps ORGANIC EXPANSION Slight organic margin expansion €488m Recurring EBITDA Reported 37.5% Recurring EBITDA margin Reported 82% ON AVERAGE OVER FY24-26 Around 80% 3-year average €341m Recurring free cash flow Reported 70% Recurring cash conversion Reported NOTES: Fiscal year ending August 31, 2026. (1) Ratio of Recurring free cash flow on Recurring EBITDA. ©Pluxee – All rights reserved 5 +1.2% Total Revenues Reported growth Fiscal 2026
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Continued commitment to enhancing shareholder returns Adjusted net profit, Group share(1) Shareholder returns €1.58 Adjusted basic EPS +4.4% reported€223m €0.65 proposed dividend distribution per share(2) +71% Fiscal 2026 increase in dividend per share vs. Fiscal 2025 (1) €100m 100% Share buy-back completed in May 2026, leading to +3.3% accretion on Fiscal 2026 Adjusted EPS(3) NOTES: Fiscal year ending August 31, 2026. (1) Basis for calculating dividend payout ratio and consisting of Net profit attributable to equity holders of the parent restated for the impact of items recognized in Other operating income and expenses, net of related income tax and related non-controlling interests; (2) Subject to the approval of the shareholders at the Annual Shareholders’ Meeting to be held on December 17, 2026. (3) Corresponding to a +6.1% accretive impact on a full fiscal year. ©Pluxee – All rights reserved 6 Fiscal 2026 40% Payout ratio up from at least 25% of Adjusted net profit, Group share(1)
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Stronger foundations after 3 years of outstanding delivery on profitability and cash generation Sound underlying growth drivers Strong fundamentals, shifting toward a more balanced business model +9.8% +11.2% Employee Benefit Business volumes issued(1) 3-year organic CAGR vs. Fiscal 23 Total Revenues 3-year organic CAGR vs. Fiscal 23 Record margin gains Highly cash-generative model NOTES: Fiscal year ending August 31, 2026. (1) Total Business volumes issued organic CAGR of +6.5% over Fiscal 2024 to 2026 compared to Fiscal 2023; (2) 1) On an organic basis (constant rates and scope). (3) (Recurring free cash flow divided by Recurring EBITDA. ©Pluxee – All rights reserved 7 Profitability stepped up to 37.5% Recurring EBITDA margin ~ 500bps +17.9% Recurring EBITDA margin organic expansion vs. Fiscal 23(2) Recurring EBITDA 3-year organic CAGR vs. Fiscal 23 Net cash position reflected in S&P BBB+ rating €1.1bn 82% Recurring free cash-flow Fiscal 24–26 cumulative Recurring cash conversion(3) Fiscal 24–26 average
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01 Outlook Fiscal 2026 Financial Results Fiscal 2026 Highlights & Key Figures Delivering on strategic initiatives Appendices 02 03 04 05 ©Pluxee – All rights reserved
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New client wins above Fiscal 2026 objective €1.5bn New client wins annualized BVI New client wins above >€1.3bn annual objective • Pluxee's strong value proposition • Disciplined sales processes Broad-based development across all regions • More diversified regional mix • Stronger contributions from Continental Europe and Rest of the world year-on-year Material contribution from SMEs • 32% of New client development(1) vs. 30% objective [KPI] Fiscal 2026 Rest of the world Continental Europe Latin America FISCAL 2026 NOTES: All products excluding Public Benefits. At constant rates. (1) Excluding business volumes related to the CONSIP public contract in Italy. ©Pluxee – All rights reserved 9 Acquire new clients — with a focus on SMEs Portugal Evolving from a meal card provider into a leading multi-benefit platform Powering new wins across large accounts and SMEs 18+ benefits available Meal, childcare, mobility, well-being, insurance New distribution partnership integrating insurance and saving plans into Cobee by Pluxee experience +9,000 users in Portugal
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0 Face value increases Cross-selling Client loyalty End-user portfolio Net retention driven by client loyalty and deeper relationships 99.4% Net retention Business volume issued Face value increases • Persistent inflation and legal cap increase across markets Cross-selling acceleration • Deeper adoption of Pluxee solutions driven by multi- benefits Client loyalty • Retention holding firm at a high level, despite a tougher environment FACE VALUEFISCAL 2026 Fiscal 2026 End-user portfolio • Under pressure from softer employment in certain markets + + = – €3.5bn Face value increases Cumulative additional BVI Fiscal 2024–2026 Achievement Objective Fiscal 2026 €1.1bn Fiscal 2025 €1.1bn Fiscal 2024 €1.3bn +€3bn cumulated NOTES: All products excluding Public Benefits. At constant rates. ©Pluxee – All rights reserved 10 Unlock full client potential — upselling and cross-selling
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©Pluxee – All rights reserved 11 Clients Consumers Merchants ENRICH BENEFIT OFFERING 20 +7 countries 13 20 Fiscal 2023 Fiscal 2026 EXPAND MERCHANT ENGAGEMENT €7.8bn +€2.1bn (+36%) €5.7bn €7.8bn Fiscal 2023 Fiscal 2026 ACCELERATE OPT-IN Diversified benefit range Gift, mobility, childcare, well-being Unified digital experience Multiple benefits, one experience Cross-selling acceleration Accelerating across existing clients End-to-end digital journey Onboarding, virtual payments, refunds More traffic and sales Enhanced visibility, incl. geolocation Complementary services A growing range of merchant services 60%+ Opt-in momentum More employees activating benefits Strengthened value proposition for Pluxee’s stakeholders NOTES: (1) On migrated client portfolio. (2) At constant Fiscal 2023 average exchange rate. Increasing adoption and usage boosted by Pluxee’s seamless multi-benefit experience Expanded offering, unified experience and stronger merchant engagement
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Building long-term value through Sustainability AWARDS & CERTIFICATIONS CDP Climate B score Second consecutive year (2025) ISS ESG Prime status Corporate ESG Performance Morningstar Sustainalytics Low Risk ESG Risk Rating EcoVadis Gold medal 81/100, top 5% (March 2026) Commitment Objective Fiscal 2026 Achievement Status >99% Fiscal 2026 99% Trusted partner Employees trained on Responsible Business conduct(1) >42% Fiscal 2026 45%Individuals Women in Pluxee Leadership(2) €8bn+ Fiscal 2026 €7.8bn Local communities Business volume benefiting small & medium-sized merchants(3) -65% By Fiscal 2030 -62% Environment Scope 1 and 2 GHG emissions reduction vs Fiscal 2017(4) Delivered Delivered Close to target On track NOTES: (1) Qualified employees only. (2) Group-wide. (3) At constant Fiscal 2023 average exchange rate. (4) SBTi perimeter, market-based greenhouse gas emissions reduction from Fiscal 2017 baseline. ©Pluxee – All rights reserved 12 Embedding sustainability across all Pluxee initiatives
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©Pluxee – All rights reserved 13 Strong margin expansion from scale and efficiency OPERATING LEVERAGE EFFICIENCY EXECUTION Business volume growth Tech ecosystem highly scalable M&A scale effects and synergies Streamline products, systems and processes Leverage data and AI Prioritize value-accretive businesses 3639 -10bps 3750 36.6% +75bps +26bps 37.5% Fiscal 2025 Operating leverage & Efficiencies Float Scope & FX impact Fiscal 2026 37.5% Recurring EBITDA margin Fiscal 2026 reported +101bps Organic margin expansion vs Fiscal 2025 Driving further profitability through multiple levers
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01 Outlook Fiscal 2026 Financial Results Fiscal 2026 Highlights & Key Figures Delivering on strategic initiatives Appendices 02 03 04 05 ©Pluxee – All rights reserved
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Employee Benefits Other Products & Services +5.4% +8.0%+6.4% +11.2% Fiscal 2025 (in €bn) Fiscal 2026 (in €bn) YoY organic growth+X% 1.7 1.8 1.2 1.11.3 1.4 1.4 1.3 Q1 Q2 Q3 Q4 Business volume growth accelerating quarter after quarter, with all three regions contributing to business momentum -21.5% +15.0%-20.3% +18.3% 4.8 4.8 4.6 4.55.0 5.1 5.2 5.3 Q1 Q2 Q3 Q4 Easier H2 comparison base in Public Benefits supporting a return to growth €20.6bn +7.7% organic growth €5.4bn -6.1% organic growth Steady acceleration in Business volume issued ©Pluxee – All rights reserved 15 TOTAL BUSINESS VOLUME ISSUED (BVI) €26.0bn +4.5% organic BVI growth
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+7.7% Employee Benefits business volume organic growth Fiscal 2026 NOTE: (1) At constant rates. NEW CLIENT DEVELOPMENT • Sustained client acquisition momentum across all regions • SMEs continuing to be a key driver NET RETENTION • Almost neutral impact in Fiscal 2026 • Strong client loyalty and active portfolio management almost offsetting lower end-user volumes Employee Benefits BVI Fiscal 2025 Net retention(1) New client gains(1) Scope & FX impacts Employee Benefits BVI Fiscal 2026 €18.7bn €20.6bn almost neutral impact €1.5bn €0.4bn +10.1% reported growth EMPLOYEE BENEFIT BVI Employee Benefits business volumes growing up steadily ©Pluxee – All rights reserved 16
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Float revenueOperating revenue YoY organic growth+X% +X% 1,125 1,136 162 166 Fiscal 2025 Fiscal 2026 €1,287m €1,302m +0.1% +4.6% 302 293 40 42 Q4 Fiscal 2025 Q4 Fiscal 2026 €342m €335m -6.2% +5.1% Q4 Fiscal 2026 Fiscal 2026 TOTAL REVENUES • Resilient performance in a challenging operating environment OPERATING REVENUE • Stable organic growth, reflecting distinct regulatory and macro trends across regions FLOAT REVENUE • Ahead of expectations driven by continued business volume growth and higher investment yield -4.9% YoY organic growth -2.1% reported +0.7% YoY organic growth +1.2% reported TOTAL REVENUES BY NATURE Total revenues slightly ahead of Fiscal 2026 objective ©Pluxee – All rights reserved 17
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OPERATING REVENUE Other Products & ServicesEmployee Benefits YoY organic growth+X% +X% EMPLOYEE BENEFITS • Solid business volume growth mitigating pressure on take-up rate 265 252 38 41 Q4 Fiscal 2025 Q4 Fiscal 2026 €302m €293m -8.3% +8.5% 963 991 162 145 Fiscal 2025 Fiscal 2026 €1,125m €1,136m +1.7% -9.1% Q4 Fiscal 2026 Fiscal 2026 -6.2% YoY organic growth -3.2% reported +0.1% YoY organic growth +1.0% reported OTHER PRODUCTS & SERVICES • Easier comparison base enabling a return to revenue growth in Public Benefits in Q4, with the ongoing transformation in the UK and the US still underway +1.7% Employee Benefits Operating revenue organic growth Fiscal 2026 Stable Operating revenue supported by volume growth ©Pluxee – All rights reserved 18
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NOTES: (1) Operating revenue organic growth rate excluding Public Benefits in Continental Europe, 3.6% cap on merchant commission as part of the PAT reformin Brazil and business repositioning in the UK and the US. €1,136m Operating revenue All regions ORGANIC GROWTH Actuals +1.1% • Stronger-than-expected performance with robust business volume growth • Progressive impact from PAT reform in Brazil from Q3 Latin America €449m 39% ORGANIC GROWTH Adjusted +8.2% excl. cap impact in Brazil Adjusted -0.3% excl. Public Benefits Actuals -3.1% ORGANIC GROWTH • Business momentum varying across countries • Driven by local economic conditions and public sector spending trends Continental Europe €495m 44% Adjusted +18.9% excl. UK/US repositioning Actuals +6.7% • Continued strong momentum, notably in Türkiye and India • Strategic business repositioning in the UK and the US Rest of the world €192m 17% ORGANIC GROWTH Operating revenue reflecting varying trends across regions ©Pluxee – All rights reserved 19 Actuals +0.1% Adjusted(1) +5.6%
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FLOAT REVENUE €162m €166m Fiscal 2025 Fiscal 2026 €40m €42m Q4 Fiscal 2025 Q4 Fiscal 2026 POSITIVE VOLUME EFFECT • Continued business volume growth, driven by Latin America and Rest of the World HIGHER INVESTMENT YIELD YEAR ON YEAR • Flexible investment strategy tailored to local market conditions combined with higher interest rates in Brazil Q4 Fiscal 2026 Fiscal 2026 +5.1% YoY organic growth +4.6% YoY organic growth 6.2% Float cash investment yield Fiscal 2026 vs. 6.0% Fiscal 2025 Float revenue driven by volume growth and investment yield ©Pluxee – All rights reserved 20 +5.1% +4.6%
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27.4% 28.4% Fiscal 2025 Fiscal 2026 €471m Fiscal 2025 Fiscal 2026 Recurring EBITDA Recurring EBITDA margin 36.6% 37.5% +75bps organic Float revenue contribution Operating contribution • Opex slightly down year-on-year, driven by efficiency gains and cost optimization combined with further operating leverage • Margin expansion driven by +75bps organic increase in Recurring operating EBITDA margin +101bps organic margin expansion +3.8% organic growth 37.5% Recurring EBITDA margin Fiscal 2026 +101bps Margin organic expansion Fiscal 2026 RECURRING EBITDA Recurring EBITDA margin expanding ahead of Fiscal 2026 objective ©Pluxee – All rights reserved 21 €488m
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Income statement in million euros Fiscal 2026 Fiscal 2025 Reported growth (%) Total Revenues 1,302 1,287 +1.2% Operating expenses (814) (816) Recurring EBITDA Recurring EBITDA margin 488 37.5% 471 36.6% +3.7% Depreciation, amortization and impairment (128) (110) Recurring operating profit (Recurring EBIT) 360 361 (0.2)% Other operating income and expenses (65) (26) Operating profit (EBIT) 295 335 (12.0)% Financial income and expenses (6) (17) Profit before tax 289 318 (9.1)% Income tax expense Effective tax rate (98) 33.8% (100) 31.4% Net profit, Group share(1) 170 197 (13.5)% Adjusted net profit, Group share(2) 223 221 +1.2% Adjusted basic EPS, Group share €1.58 €1.52 +4.4% NOTES: (1) Attributable to the equity holders of the parent; (2) Net profit attributable to equity holders of the parent restated for the impact of items recognized in Other operating income and expenses, net of related income tax and related non-controlling interests share. OTHER OPERATING EXPENSES • Additional provisions for ongoing legal and tax proceedings, impairment charges and restructuring costs FINANCIAL RESULT • Increase in non-Float interest income due to higher average cash balance invested and higher yield • Stable borrowing costs EFFECTIVE TAX RATE • Temporarily impacted by non- deductible one-off cost impacts Pluxee’s Fiscal 2026 P&L ©Pluxee – All rights reserved 22
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70% Recurring cash conversion Fiscal 2026 Recurring Free cash flow in million euros Fiscal 2026 Fiscal 2025 Recurring EBITDA 488 471 Capital expenditures (Capex) Capex-to-Revenues ratio (99) 7.6% (98) 7.6% Change in working capital excl. Restricted cash variation(1) 72 127 Income tax paid (95) (86) Net interest (paid)/received (1) 9 Other(2) (24) (6) Recurring Free cash flow 341 417 Recurring Cash conversion 70% 89% NOTES: (1) Excluding Restricted cash variation of -80 million euros in Fiscal 2026 and 99 million euros in Fiscal 2025; (2) Including mainly the repayment of lease liabilities and the cancellation of (i) non-cash charges and (ii) Other operating income and expenses impacting Working capital. RECURRING FREE CASH FLOW • Benefiting from higher profitability as well as disciplined management of capex and working capital RECURRING CASH CONVERSION • High-quality recurring earnings bringing 3-year average Recurring cash conversion to 82%, above Group’s objective Strong Recurring Free cash flow enabling 70% cash conversion ©Pluxee – All rights reserved 23
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€1,341m Net financial cash position August 31, 2026 NOTES: (1) Corresponding to (i) the effects, including both cash-out and earn-out, of the acquisitions and disposals completed in Fiscal 2026. (2) Including -55 million euros distributed to Pluxee N.V. shareholders and -22 million euros distributed to non-controlling interests. (3) Including mainly -18 million euros of Other operating income and expenses (cash impact). Net financial cash position as of Aug. 31, 2025 Recurring free cash flow Acquisitions & Disposals Dividends Net financial cash position as of Aug. 31, 2026 €1,163m €1,341m €(76)m(2)€341m €(9)m(1) Others Net currency translation effects €(99)m €30m STRONG RECURRING FREE CASH FLOW, MAINLY ALLOCATED TO: • Fiscal 2025 dividend distribution to shareholders and non-controlling interests • The share buyback program, launched in October-end 2025 and completed in May 2026 +€178m increase as of August 31, 2026 NET FINANCIAL CASH POSITION Net cash position strengthened by strong cash generation ©Pluxee – All rights reserved 24 €(8)m(3) Share buyback program
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01 Outlook Fiscal 2026 Financial Results Fiscal 2026 Highlights & Key Figures Delivering on strategic initiatives Appendices 02 03 04 05 ©Pluxee – All rights reserved
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NOTE: (1) Total addressable Employee Benefits and Engagement market. Demographic shifts Talent shortages Macro economic context Persistent inflation, interest rate fluctuations, strained public finances AI scale-up Gradual adoption Climate change Rising sustainability expectations Resilient, structural demand for Employee Benefits underpins long-term business volume growth ©Pluxee – All rights reserved 26 A vast, growing and largely untapped Employee Benefits and Engagement market >€1,000bn Large addressable market⁽¹⁾ STRUCTURAL DEMAND <20% Penetration rate UNDER-PENETRATION
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©Pluxee – All rights reserved 27 Gearing up for the next phase of profitable growth Group’s strategic priorities from Fiscal 2027 01 02 03 ORGANIC LEVERS EXTERNAL GROWTH • Leverage our commercial engine to sustain business volume growth • Double down on attractive offerings and high- potential markets • Scale targeted SME model • Sharpen merchant value proposition • Tighten cost control and focus OPEX on highest business impact and return • Streamline Group’s operating model • Simplify governance and processes embedding AI at scale • Drive operational excellence via tech automation and agentic AI • Strengthen cyber resilience • Augment stakeholder value through a more personalized, AI-powered offering and faster go-to- market • Targeted M&A • Strategic partnerships Capture growth momentum Drive further efficiency Foster Product, Tech & Data ecosystem Expand reach and offering 04 04
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©Pluxee – All rights reserved 28 Balanced capital allocation across the Group’s three pillars Investing in growth while stepping up shareholder returns EXPECTED ANNUAL CAPEX 8-9% of Total Revenues Capex Investment for organic growth • Focus on Tech innovation, data, payments and cybersecurity • Progressive spend opexification • Return on investment as a key management priority M&A STRATEGY Targeted acquisitions and partnerships M&A & partnerships Building on M&A track-record • Additional business volume and broader offerings • Stronger technology capabilities • Growth and cost synergies through robust integration PAYOUT TARGET 40% vs. at least 25% previously⁽¹⁾ Shareholder return Higher dividend payout • Constant focus on shareholder value creation • Payout ratio raised, reflecting confidence in cash generation NOTE: (1) Basis for calculating dividend payout ratio and consisting of Net profit attributable to equity holders of the parent restated for the impact of items recognized in Other operating income and expenses, net of related income tax and related non-controlling interests.
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Sustained Employee Benefits BVI trajectory ©Pluxee – All rights reserved Outlook: Position Pluxee for its next phase of profitable growth DRIVER 29 NOTE: (1) On an organic basis (constant rates and scope). Transition year reflecting an extended rebase scenario triggered by PAT reform in Brazil • At least €440m Recurring EBITDA(1) • At least 50% Recurring cash conversion Return to profitable growth supported by: • Steady expansion in Recurring EBITDA margin(1) • Normalized level Recurring cash conversion Fiscal 2027 Medium-term
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Aurélien Sonet Chief Executive Officer Concluding Remarks ©Pluxee – All rights reserved
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Q&A ©Pluxee – All rights reserved
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01 Outlook Fiscal 2026 Financial Results Fiscal 2026 Highlights & Key Figures Delivering on strategic initiatives Appendices 02 03 04 05 ©Pluxee – All rights reserved
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Total Revenues by nature in million euros Fiscal Q1 Fiscal Q2 Fiscal Q3 Fiscal Q4 Fiscal Year 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Operating Revenue 268 249 306 303 270 270 293 302 1,136 1,125 Organic Growth (%) 9.1% 2.8% (4.1)% (6.2)% 0.1% Currency effect (%) (3.0)% (2.9)% 3.5% 2.7% 0.1% Scope impact (%) 1.4% 1.0% 0.6% 0.2% 0.7% Reported Growth (%) 7.5% 0.9% (0.1)% (3.2)% 1.0% Float Revenue 40 40 41 43 42 39 42 40 166 162 Organic Growth (%) 8.5% 2.2% 2.8% 5.1% 4.6% Currency effect (%) (7.8)% (7.9)% 4.6% 1.4% (2.6)% Scope impact (%) 0.1% 0.1% 0.1% (0.0)% 0.1% Reported Growth (%) 0.8% (5.6)% 7.4% 6.4% 2.1% Total 308 289 346 346 312 310 335 342 1,302 1,287 Organic Growth (%) 9.0% 2.8% (3.3)% (4.9)% 0.7% Currency effect (%) (3.6)% (3.5)% 3.7% 2.6% (0.2)% Scope impact (%) 1.2% 0.8% 0.5% 0.2% 0.7% Reported Growth (%) 6.6% 0.1% 0.9% (2.1)% 1.2% Appendix #1.1 Breakdown of Total Revenues by nature ©Pluxee – All rights reserved 33
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Total Revenues by line of services in million euros Fiscal Q1 Fiscal Q2 Fiscal Q3 Fiscal Q4 Fiscal Year 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Employee Benefits 271 249 304 290 279 270 291 301 1,144 1,111 Organic Growth (%) 11.2% 7.3% (1.5)% (6.9)% 2.2% Currency effect (%) (3.8)% (3.7)% 4.3% 2.9% (0.0)% Scope impact (%) 1.4% 1.0% 0.6% 0.4% 0.8% Reported Growth (%) 8.8% 4.6% 3.4% (3.6)% 3.0% Other Products & Services 37 40 43 56 34 40 44 41 158 176 Organic Growth (%) (4.6)% (21.0)% (15.5)% 9.9% (9.0)% Currency effect (%) (2.5)% (2.4)% (0.6)% 0.7% (1.3)% Scope impact (%) (0.0)% 0.0% - (1.3)% (0.3)% Reported Growth (%) (7.1)% (23.4)% (16.1)% 9.3% (10.5)% Total 308 289 346 346 312 310 335 342 1,302 1,287 Appendix #1.2 Breakdown of Total Revenues by line of services ©Pluxee – All rights reserved 34
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Total Revenues by region in million euros Fiscal Q1 Fiscal Q2 Fiscal Q3 Fiscal Q4 Fiscal Year 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Continental Europe 121 120 153 159 129 134 140 150 543 563 Organic Growth (%) (0.4)% (5.2)% (4.5)% (6.8)% (4.4)% Currency effect (%) (0.0)% (0.0)% (0.1)% (0.4)% (0.1)% Scope impact (%) 1.9% 1.0% 1.0% 0.6% 1.1% Reported Growth (%) 1.4% (4.3)% (3.7)% (6.6)% (3.5)% Latin America 131 112 136 121 125 121 132 136 525 489 Organic Growth (%) 17.2% 12.3% (3.0)% (9.6)% 3.7% Currency effect (%) (1.6)% (0.8)% 6.9% 7.4% 3.2% Scope impact (%) 1.0% 0.9% (0.0)% (0.4)% 0.3% Reported Growth (%) 16.7% 12.4% 3.9% (2.5)% 7.2% Rest of the world 56 58 57 65 58 55 63 57 234 235 Organic Growth (%) 12.9% 4.6% (0.8)% 12.0% 7.2% Currency effect (%) (15.2)% (17.0)% 5.7% (1.9)% (7.7)% Scope impact (%) - 0.3% 0.5% 0.5% 0.3% Reported Growth (%) (2.4)% (12.2)% 5.4% 10.5% (0.2)% Total 308 289 346 346 312 310 335 342 1,302 1,287 Appendix #1.3 Breakdown of Total Revenues by region ©Pluxee – All rights reserved 35
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Operating Revenue by line of services in million euros Fiscal Q1 Fiscal Q2 Fiscal Q3 Fiscal Q4 Fiscal Year 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Employee Benefits 234 212 266 252 239 234 252 265 991 963 Organic Growth (%) 11.6% 7.5% (2.6)% (8.3)% 1.7% Currency effect (%) (3.1)% (3.0)% 4.1% 3.0% 0.4% Scope impact (%) 1.7% 1.2% 0.7% 0.4% 0.9% Reported Growth (%) 10.2% 5.8% 2.2% (4.8)% 3.0% Other Products & Services 34 37 39 51 31 36 41 38 145 162 Organic Growth (%) (5.7)% (20.6)% (14.3)% 8.5% (9.1)% Currency effect (%) (2.5)% (2.4)% (0.6)% 0.9% (1.3)% Scope impact (%) - - - (1.5)% (0.3)% Reported Growth (%) (8.2)% (23.0)% (14.9)% 8.0% (10.6)% Total 268 249 306 303 270 270 293 302 1,136 1,125 Appendix #2.1 Breakdown of Operating Revenue by line of services ©Pluxee – All rights reserved 36
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Operating Revenue by region in million euros Fiscal Q1 Fiscal Q2 Fiscal Q3 Fiscal Q4 Fiscal Year 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Continental Europe 110 105 141 144 117 120 128 137 495 506 Organic Growth (%) 2.7% (3.3)% (3.2)% (7.1)% (3.1)% Currency effect (%) (0.0)% (0.0)% (0.1)% (0.4)% (0.1)% Scope impact (%) 2.2% 1.1% 1.1% 0.7% 1.2% Reported Growth (%) 4.9% (2.2)% (2.3)% (6.8)% (2.0)% Latin America 112 98 117 106 107 106 113 119 449 429 Organic Growth (%) 14.3% 10.1% (5.6)% (12.1)% 1.1% Currency effect (%) (1.5)% (0.8)% 6.7% 7.3% 3.1% Scope impact (%) 1.1% 1.1% (0.0)% (0.4)% 0.3% Reported Growth (%) 13.9% 10.4% 1.1% (5.2)% 4.6% Rest of the world 46 46 48 53 46 45 52 46 192 190 Organic Growth (%) 12.6% 4.8% (2.9)% 12.1% 6.7% Currency effect (%) (12.8)% (14.9)% 5.6% (0.3)% (6.0)% Scope impact (%) - 0.3% 0.6% 0.6% 0.4% Reported Growth (%) (0.1)% (9.8)% 3.4% 12.4% 1.1% Total 268 249 306 303 270 270 293 302 1,136 1,125 Appendix #2.2 Breakdown of Operating Revenue by region ©Pluxee – All rights reserved 37
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Compared to euro Closing rate as of Aug. 31, 2026 Closing rate as of Aug. 31, 2025 Variation (%) Average rate for Fiscal 2026 Average rate for Fiscal 2025 Variation (%) Brazilian real (BRL) 6.00 6.33 5.5% 6.09 6.27 2.9% Pound sterling (GBP) 0.86 0.87 1.2% 0.87 0.84 (2.8)% Mexican peso (MXN) 19.72 21.79 10.5% 20.66 21.71 5.1% Romanian leu (RON) 5.26 5.07 (3.5)% 5.14 5.01 (2.6)% Turkish lira (TRY) 55.96 47.95 (14.3)% Applicable rate = closing rate - U.S. dollar (USD) 1.16 1.17 0.5% 1.16 1.10 (5.4)% Appendix #3 Fiscal 2026 exchange rates ©Pluxee – All rights reserved 38
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Strengthened Balance sheet and funding flexibility Total cash position excluding Restricted cash reaching €2.6bn, comprising a mix of Cash and cash equivalents net of bank overdrafts and Current financial assets reflecting the Group’s flexible cash investment strategy, capitalizing on tenure management and fixed rate, tailored to each country's financial market conditions Gross debt standing at €1.28bn, comprising a mix of long- and short- term liabilities including long-term bonds, and the NEU commercial paper program launched in March 2025 with €85m drawn as of Aug. 31, 2026; Complemented by a €650m undrawn Revolving credit facility NOTE: (1) Current financial assets mostly invested in bank term deposits and to a lesser extent, government bonds (2) Cash and cash eq uivalents mostly invested in (i) interest-bearing bank accounts and (ii) short-term investments in bank term deposits, and to a lesser extent, (iii) monetary mutual funds. (3) Including €(1,089)m of bonds issued on March 4, 2024, €(1 37)m of short-term liabilities, €(55)m of lease liabilities. Net financial cash position excl. Restricted cash Total cash position Gross debt(3) €1,341m €1,301m €(1,281)m €1,320m €922m A B B + Total Liquidity: €3,544m Restricted cash Current financial assets(1) Cash and cash equivalents net of bank overdrafts(2) A Appendix #4 Net cash position as of Aug. 31, 2026 BALANCE SHEET POSITION AS OF AUG. 31, 2026 ©Pluxee – All rights reserved 39
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NOTE: • PluxeeN.V.’s share capital is comprised of a total number of shares amounting to 204,371,997 as of August 31, 2026, including 141,331,634 ordinary shares, with a nominal value of EUR 0.01 each. The nominal value has remained unchanged since August 31, 2024. The decrease in share capital reflects the cancellation of 5,843,058 ordinary shares repurchased undera share buyback program. • The purpose of the loyalty voting structure is to grant long-term shareholders extra voting rights by means of granting Pluxeespecial voting shares, without entitling such shareholders to any economic rights, other than those pertaining to the Pluxeeordinary shares. For more information, see section 2.4.1 of the Annual Report published on October 29, 2026. • The basic weighted average number of shares excludes special voting shares. (1) 100% of the 63,040,363 special voting shares were issuedduring the fiscal year 2024and are held by BellonS.A. as part of the Loyalty Voting Plan. In number of shares August 31, 2026 August 31, 2025 Group’s share capital 141,331,634 147,174,692 Treasury shares 3,691,345 1,566,385 Number of shares for EPS calculation (Basic weighted average number of shares) 141,090,798 145,549,376 Special voting shares (1) 63,040,363 63,040,363 Appendix #5 Number of shares as of August 31, 2026 ©Pluxee – All rights reserved 40
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CLIENT COMMISSIONS Client commissions correspond to commissions billed to clients on Business volume issued, when cards, digitally delivered solutions or paper vouchers are issued by the Group. MERCHANT COMMISSIONS Merchant commissions correspond to commissions billed to merchants on business volume reimbursed when such cards, digitally delivered solutions, or paper vouchers are reimbursed by the Group. PORTFOLIO GROWTH Portfolio growth corresponds to the increase in the number of end-users from an existing client for a given product or service and cross-selling. FACE VALUE Face Value corresponds to the amount marked on the cards, digitally delivered solutions or paper vouchers issued by the Group. ADDITIONAL INCREASE IN AVERAGE FACE VALUE Further increase in the average amount charged on the cards, digitally delivered solutions or paper vouchers issued by the Group. CROSS-SELLING Cross-selling corresponds to an existing client ordering a new product or service. NET RETENTION RATE Net retention measures Pluxee's ability to retain and expand its client base. It corresponds to the evolution in business volumes issued over the year, excluding Public Benefits, resulting from: (i) the increase in average face value, number of end-users, cross-sales, (ii) the impact of client loss, and (iii) the full year impact of last-year cross-sales and losses. It is expressed as a percentage of business volumes issued over the prior year. DEVELOPMENT Annualized business volumes issued (BVI) generated from the new client contracts, excluding Public Benefits, signed and invoiced for the first time during the period. Appendix #6.1 Key business & financial terms ©Pluxee – All rights reserved 41
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BUSINESS VOLUME ISSUED (BVI) Business volume issued corresponds to the cumulative value of benefits issued by the Group on behalf of clients in the form of cards, fully digital solutions, and paper vouchers, in respect of which commissions are charged to clients. Digitalized business volumes refers to the share of business volume, excluding Public benefits, delivered through non-paper form factors (i.e. cards and fully digital solutions). Digitalized business volumes issued is expressed as a percentage of total business volumes, excluding Public Benefits. TAKE-UP RATE Take-up rate corresponds to the ratio between Operating revenue and business volume issued in Employee Benefits. CAPITAL EXPENDITURES Capital expenditures (CAPEX) refer to "Acquisitions of property, plant and equipment and intangible assets" as shown in the consolidated cash flow statement. CAPEX-TO-REVENUE RATIO CAPEX-to-Revenue ratio is calculated by dividing Capital expenditures by Total Revenues. Appendix #6.2 Key business & financial terms ©Pluxee – All rights reserved 42
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RECURRING OPERATING PROFIT (RECURRING EBIT) Recurring operating profit (Recurring EBIT) corresponds to Operating profit (EBIT) before Other operating income and expenses. RECURRING EBITDA Recurring EBITDA is used to assess the performance of reported operating segments. Recurring EBITDA is calculated by adding back the impact of amortization, depreciation and impairment of intangible assets, property, plant and equipment, and right-of-use assets relating to leases (as reported on the line Depreciation, amortization and impairment of the consolidated income statement) to the Recurring operating profit (Recurring EBIT) presented in the consolidated income statement. REVENUE AND RECURRING EBITDA ORGANIC GROWTH Revenue and Recurring EBITDA organic growth is calculated as growth in the current period, calculated using the exchange rate for the prior fiscal period, and adjusted for the impact in the comparable prior period to include or remove the effect of acquisitions and/or divestitures that have occurred subsequent to that period. RECURRING EBITDA MARGIN Recurring EBITDA margin consists of the ratio of Recurring EBITDA to Total Revenues. RECURRING EBITDA MARGIN ORGANIC GROWTH Recurring EBITDA margin organic growth is calculated as growth in the current period, calculated using the exchange rate for the prior fiscal period, and adjusted for the impact in the current period to include or remove the effect of acquisitions and/or divestitures that have occurred subsequent to the comparable prior period. ADJUSTED NET PROFIT Adjusted net profit serves as the basis for calculating the dividend payout ratio. It consists of Net profit (attributable to Group equity holders) restated for the impact of items recognized in Other operating income and expenses, net of related income tax and related non- controlling interests. ADJUSTED BASIC / DILUTED EARNINGS PER SHARE (EPS) Adjusted basic or diluted earnings per share are calculated by dividing Adjusted net profit (attributable to the equity holders of the parent) by respectively basic weighted average number of shares or diluted weighted average number of shares. Appendix #7.1 Key Alternative Performance Measures (APM) ©Pluxee – All rights reserved 43
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Appendix #7.2 Key Alternative Performance Measures (APM) RECURRING FREE CASH FLOW The Recurring free cash flow measures the net cash generated from operations that is available for strategic investments (net of divestments), for financial debt repayment, and for payment of dividends to shareholders. Recurring free cash flow is calculated as Net cash provided by operating activities as shown in the consolidated cash flow statement minus (i) Acquisitions of property, plant and equipment and intangible assets, (ii) Repayments of Lease liabilities and (iii) Restatement of Other operating income and expenses on Net cash from operating activities. RECURRING CASH CONVERSION RATE The Recurring cash conversion rate measures the ability of the Group to convert its Recurring EBITDA into Cash. The Recurring cash conversion rate consists of the ratio of Recurring free cash flow to Recurring EBITDA. RECURRING LIQUIDITY GENERATED BY OPERATIONS Recurring liquidity generated by operations provides information to measure the net cash generated from operations regardless of the differences in regulations governing the issuance of digitally delivered solutions, cards and paper vouchers. Recurring liquidity generated by operations is calculated as Recurring free cash flow plus the Change in restricted cash related to the Float. NET FINANCIAL (DEBT) / CASH POSITION Net financial (debt)/ cash position evaluates the Group's liquidity, capital structure, and financial leverage. It comprises gross financial liabilities and lease liabilities, including derivative financial instruments related to debt hedging, less cash and cash equivalents (net of overdrafts and excluding restricted cash) and current financial assets. FLOAT-RELATED CASH Float-related cash corresponds to the cash collected from clients in relation to the value loaded on cards or the issuance of digital solutions or paper vouchers but not yet reimbursed to merchants (Float). Float is calculated as Value in circulation and related payables minus Net trade receivables related to the Float (corresponding to Trade receivables related to the float restated from Advances from clients). NON FLOAT-RELATED CASH Non Float-related cash is calculated as Cash, Cash equivalents and Current financial assets excluding the cash collected from clients in relation to business volumes issued. ©Pluxee – All rights reserved 44
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These dates are indicative and may be subject to change without notice. Regular updates are available in the calendar on the Group's website www.pluxeegroup.com. Fiscal 2026 and 2027 upcoming financial calendar December 17, 2026 Fiscal 2026 Annual Shareholders’ Meeting Expected dividend distribution on December 23, 2026 January 6, 2027 First quarter Fiscal 2027 Revenues April 8, 2027 First half Fiscal 2027 Results July 1, 2027 Third quarter Fiscal 2027 Revenues October 28, 2027 Annual Fiscal 2027 Results ©Pluxee – All rights reserved 45
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November 2026 Investor roadshows Europe (Paris, London), US and Canada Exane Midcap CEO Conference Paris – Nov. 16 Morgan Stanley European Technology, Media & Telecom Barcelona – Nov. 18 December 2026 Upcoming Management investor meetings January 2027 Oddo BHF Forum Lyon – Jan. 7 CIC Market Solutions Forum Paris – Dec. 9 ©Pluxee – All rights reserved 46
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€26.0bn Business volume issued as of Fiscal 2026 About Pluxee Pluxee is a global player in Employee Benefits and Engagement that operates in 28 countries. 5,533 Employees as of August 31, 2026 28 Countries +500,000 Clients +37 million Consumers +1.7 million Merchants For more information: www.pluxeegroup.com Pluxee shapes the world of Employee Benefits and Engagement by creating a personalized and sustainable employee experience at work and beyond. Pluxee helps companies attract and retain talent thanks to a broad range of Benefits and engagement solutions across Meal & Food, Well-being, Lifestyle, Reward & Recognition, and Public Benefits. Powered by leading technology and more than 5,500 engaged team members, Pluxee is a trusted partner within a highly interconnected B2B2C ecosystem of more than +500,000 clients, +37 million consumers and +1.7 million merchants. Conducting business for more than 50 years, Pluxee is committed to creating a positive impact on local communities, supporting well- being at work for employees and protecting the planet. ©Pluxee – All rights reserved 47
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pauline.bireaud@pluxeegroup.com Pauline Bireaud Head of investor relations cecilia.depierrebourg@pluxeegroup.com Cécilia de Pierrebourg Chief communication officer 16, rue du Passeur de Boulogne 92130 Issy-Les-Moulineaux investors@pluxeegroup.com www.pluxeegroup.com IR, Communication and Press contacts ©Pluxee – All rights reserved 48
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Forward-looking statements This presentation contains forward-looking statements. These forward-looking statements reflect the Group's intentions, current beliefs, expectations and assumptions, including, without limitation, assumptions regarding the Group's future business strategies and the environment in which the Group operates, and involve known and unknown risks, uncertainties and other important factors beyond the Group's control, which may cause the Group's actual results, performance or achievements to be materially different from those expressed or implied by these forward-looking statements. These risks and uncertainties include those discussed in Pluxee’s annual report for the 2026 fiscal year, which is available on the Company's website (www.pluxeegroup.com). The forward-looking statements are made as of the date of this presentation and Pluxee Group expressly disclaims any obligation or undertaking to release any update or revisions to any forward-looking statements included in this presentation to reflect any change in expectations or any change in events, conditions or circumstances on which these forward-looking statements are based in France, the United States, or any other jurisdiction. Disclaimer This presentation includes only summary information and does not purport to be comprehensive. No reliance should be placed on the accuracy or completeness of the information or opinions contained in this presentation. This presentation does not contain or constitute an offer of securities for sale or an invitation or inducement to invest in securities in France, the United States, or any other jurisdiction. ©Pluxee – All rights reserved 49