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Paris | July 29th, 2026 2026 ANNUAL GENERAL MEETING
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PAGE2 DISCLAIMER © Soitec 2026. No copying or distribution permitted. This document is provided by Soitec (the “Company”) for information purposes only. The Company’s business operations and financial position are described in the Company’s Universal Registration Document (which notably includes the Annual Financial Report). The 2025-2026 Universal Registration Document was filed on June 10, 2026, with the French Financial Markets Authority (Autorité des Marchés Financiers, or AMF) under number D.26-0417. The French version of the 2025-2026 Universal Registration Document, together with an English courtesy translation for information purposes, have been available for consultation since June 10, 2026, on the Company’s website (www.soitec.com), in the section Investors - Regulated information - Financial Reports, results and other regulated releases. Your attention is drawn to the risk factors described in Chapter 2.1 (Risk factors and controls mechanism) of the Company’s Universal Registration Document. This document contains summary information and should be read in conjunction with the Universal Registration Document. This document contains certain forward- looking statements. These forward-looking statements concern theCompany’s future prospects, developments and strategy and are based on analysis of earnings forecasts and estimates of amounts not yet determinable. By their nature, forward- looking statements are subject to a variety of risks and uncertainties as they relate to future events and are dependent on circumstances that may or may not materialize in the future. Forward-looking statements are not a guarantee of the Company’s future performance. The occurrence of any of the risks described in Chapter 2.1 (Risk factors and controls mechanism) of the Universal Registration Document may have an impact on these forward-looking statements. The Company’s actual financial position, results and cash flows, as well as the trends in the sector in which the Company operates may differ considerably from those contained in this document. Furthermore, even if the Company’s financial position, results, cash- flows and developments in the sector in which the Company operates were to conform to the forward-looking statements contained in this document, such elements cannot be construed as a reliable indication of the Company’s future results or developments. The Company does not undertake any obligation to update or correct any forward-looking statement in order to reflect any event or circumstance that may occur after the date of this document. This document does not constitute or form part of an offer or a solicitation to purchase, subscribe to, or sell the Company’s securities in any country whatsoever. This document, or any part thereof, shall not form the basis of, or be relied upon in connection with, any contract, commitment or investment decision. Notably, this document does not constitute an offer or solicitation to purchase, subscribe for or to sell securities in the United States. Securities may not be offered or sold in the United States in absence of registration or an exemption from registration under the U.S. Securities Act of 1933, as amended (the “Securities Act”). The Company’s shares have not been and will not be registered under the Securities Act. Neither the Company nor any other person intends to conduct a public offering of the Company’s securities in the United States.
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1 INTRODUCTION PAGE3 INTRODUCTION Frédéric Lissalde – Chair of the Board of Directors © Soitec 2026. No copying or distribution permitted.
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PARTICIPANTS The speakers Frédéric Lissalde* Chair of the Board of Directors and Chair of this meeting Laurent Rémont Chief Executive Officer Emmanuelle Bely Secretary of the Board of Directors and Secretary of this meeting Albin Jacquemont Chief Financial Officer The scrutineers Samuel Dalens* Representing BpifranceParticipations Scrutineer Julie Galland* Representing CEA Investissement Scrutineer The Statutory Auditors Laurent Genin Representing KPMG S.A. Benjamin Malherbe Representing Ernst & Young Audit *Members of the "Bureau" © Soitec 2026. No copying or distribution permitted. PAGE4
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AGENDA Questions & Answers #01 Introduction by the Chair of the meeting Frédéric Lissalde #02 The Company’sactivity during FY26 Laurent Rémont #03 Sustainability Strategy Laurent Rémont #08 Vote on the resolutions Emmanuelle Bely #04 FY26 Financial Results Albin Jacquemont #05 Governance Frédéric Lissalde #06 Corporate officers’ Compensation Emmanuelle Bely #07 Statutory Auditors' reports Laurent Genin and Benjamin Malherbe © Soitec 2026. No copying or distribution permitted. PAGE5
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2 COMPANY’S ACTIVITY Laurent Rémont– Chief Executive Officer PAGE6 COMPANY’S ACTIVITY FOR FY26 © Soitec 2026. No copying or distribution permitted.
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2 COMPANY’S ACTIVITY CEO KEY MESSAGES PAGE7© Soitec 2026. No copying or distribution permitted. FY26 reflects ongoing customer inventory correction and focus on cash generation Revenue down -30% y/y(1) Lower fab loading weighs on margins Healthy liquidity profile Positive Free Cash Flow Strengthening and optimizing Soitec differentiation in AI Strengthening 10+ years of SOI & Photonics ecosystem intimacy Developing and delivering unique technology differentiation across the value chain Manufacturing scale allows for agile and disciplined AI capacity expansion Preparing the foundation for profitable and sustainable growth Clearing customer inventories and capturing growth opportunities Focus and discipline to enable margin improvement Moderating Working Capital & Capex to expand cash conversion (1) At constant Currency and Scope
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2 COMPANY’S ACTIVITY FY26 HIGHLIGHTS Prepared a healthy foundation to deliver sustainable returns as growth resumes PAGE8© Soitec 2026. No copying or distribution permitted. -30% Y/Y organic growth(1 ) 32.1% Margin 16.3% Margin 0.3x Leverage Ratio(2 ) 0.4x Leverage Ratio(2 ) (1) At constant Currency and Scope (2) Net Debt / EBITDA FY25 €286m FY26 €96m FY25 €(23)m FY26 €63m FY26 €592m FY25 €891m REVENUE DOWN -30% Y/Y(1) STRONG AI MOMENTUM OFFSET BY ONGOING CUSTOMER INVENTORY CORRECTION GROSS MARGIN: 16.3% DELIBERATE DECISION TO UNLOAD FABS TO IMPROVE WORKING CAPITAL FCF TURNED POSITIVE: €63m FOCUS ON IMPROVING WORKING CAPITAL AND DISCIPLINED CAPACITY EXPANSION
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2 COMPANY’S ACTIVITY PAGE9 FY27OUTLOOK CONTINUED FOCUS ON EXECUTION AND FINANCIAL DISCIPLINE. ACCELERATING PHOTONICS-SOI MOMENTUM © Soitec 2026. No copying or distribution permitted. Q2’27 REVENUE EXPECTED TO GROW OVER 30% Y/Y(1), NOTABLY SUSTAINED BY AN ACCELERATION IN PHOTONICS -SOI DEMAND FY27 PHOTONICS-SOI REVENUE EXPECTED MORE THAN DOUBLE THE SLIGHTLY ABOVE $100M GENERATED IN FY26 CONTRASTING DYNAMICS EXPECTED ACROSS OUR END MARKETS FOR FY27 • Edge & Cloud AI strong momentum to continue • Mobile Communications: progress in POI to be offset by ongoing RF -SOI customer inventory correction, in a challenging smartphone market • Automotive & Industrial expected to remain soft ASSET FUNGIBILITYALLOWSFOR CAPEX MODERATION; ABILITYTO CAPTURE GROWTH OPPORTUNITIESIS SECURED FY27 CAPEX REDUCED TO ~€100M (FY26: €135M) • Leveraging industrial footprint fungibility to optimize asset utilization • Targeted investment to support Photonics- SOI and POI expansion • Well positioned to capture growth opportunities ahead FY27 PROFITABILITY EXPECTED TO REFLECT SOME HEADWINDS MARGIN HEADWINDS • Loading still below optimum • FX Headwind • Lower Funding FX • ~95% of Group FY27 Net Exposure (~50% of revenue) hedged at ~1.19 €/$ • 5cts change in €/$: ~150 bps EBITDA / EBIT margin impact (1) At constant Currency and Scope
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2 COMPANY’S ACTIVITY AI IS TRANSFORMING THE SEMICONDUCTOR TRAJECTORY PAGE10© Soitec 2026. No copying or distribution permitted. NEW BATTERY POWERED EDGE DEVICESDATA CENTERS & HYPERSCALERS CAPEXSEMICONDUCTOR DEVICES ARE BOOSTED BY AI DISRUPTION Source: McKinsey, Jan 2026 “Hiding in plain sight”, GlobalFoundries 2024 2030 McKinsey estimates Previous consensus $775B $630B ~$1T $1.6T ~40B Estimated number of Connected IoT Devices by 2030 ~$575B Estimated Hyperscaler Capex for AI Data centers (2x y/y) FD-SOIPhotonics-SOI Co-packaged optics (CPO) adoption is accelerating in Data centers Soitec’s Photonics -SOI: waveguide loss specifications unmatched at scale Design-in cycle actively underway with key customer On-device AI inference demands performance -per- watt that bulk silicon cannot deliver FD-SOI enables superior edge AI devices: Power efficiency / RF integration / Smaller footprint Smartphone AI co -processors, automotive MCUs, battery powered AI assistant, IoT AI sensors
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2 COMPANY’S ACTIVITY FROM AI MEGATREND TO SOLUTION Focusing our portfolio on 3 technology trends derived from the AI disruption PAGE11© Soitec 2026. No copying or distribution permitted. FD-SOI Enables best-in-class RFFE with lower insertion losses Advanced SAW filters - higher selectivity, enhanced thermal management requirements. More filters per die integration RFFE COMPLEXITY POWER EFFICIENCY MORE MULTIPLEXING MORE BANDS, MORE FILTERS, HIGHER PERFORMANCE IN THE SAME OR SMALLER FOOTPRINT Best-in-class RF CMOS performances and digital integration AI COMPUTE REQUIRES MORE BANDWIDTH, POWER EFFICIENCY, FASTER INFERENCE AT ALL LEVELS POWER DENSITY HIGH BANDWIDTH LOW LATENCY Batter-powered AI assistant, Physical AI: unmatched performance-per-watt Data center optical interconnects INCREASING AI AND DATA-CENTER WORKLOADS REQUIRES OPTIMIZED POWER DELIVERY, HIGHER EFFICIENCY, AND ADVANCED THERMAL CONTROL POWER EFFICIENCY POWER MANAGEMENT Gate drivers power controllers: high temperature, noise immunity, smaller footprint Power density and thermal management for higher voltage architectures CONNECTIVITYAI COMPUTE - DC & EDGE ENERGY EFFICIENCY FD-SOI PHOTONICS-SOI RF-SOI POI FD-SOI DIFFERENTIATED WBG Source: IDC, Statista, IEA, McKinsey
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2 COMPANY’S ACTIVITY CONFIDENT AND DISCIPLINED PAGE12© Soitec 2026. No copying or distribution permitted. BUILTANDSUSTAINEDBYEXCEPTIONALPEOPLEANDTEAMS AI TRANSFORMATIONAL OPPORTUNITY: ADDRESSING CHALLENGES METHODICALLY SHARPENING FOCUS AND RESOURCE ALLOCATION RIGHTSIZING THE ORGANIZATION AI is reshaping semiconductor demand across the entire stack from Edge to Data Centers Soitec uniquely positioned: FD-SOI for edge inference, Photonics-SOI for optical interconnects Multiple outcomes possible, shaping pace and trajectory: architecture choices, Capex cycles, customer qualification timelines Full review of portfolio priorities and capital allocation underway Technology differentiating potential remains. Focus on execution and concentration of resources Cost reduction program underway: formal consultation with employee representatives in progress Objective: structurally reduce fixed cost base to improve operating leverage through the cycle R&D intensity and strategic capabilities ring-fenced
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2 COMPANY’S ACTIVITY CEO KEY MESSAGES PAGE13© Soitec 2026. No copying or distribution permitted. FY26 reflects ongoing customer inventory correction and focus on cash generation Revenue down -30% y/y(1) Lower fab loading weighs on margins Healthy liquidity profile Positive Free Cash Flow Strengthening and optimizing Soitec differentiation in AI Strengthening 10+ years of SOI & Photonics ecosystem intimacy Developing and delivering unique technology differentiation across the value chain Manufacturing scale allows for agile and disciplined AI capacity expansion Preparing the foundation for profitable and sustainable growth Clearing customer inventories and capturing growth opportunities Focus and discipline to enable margin improvement Moderating Working Capital & Capex to expand cash conversion (1) At constant Currency and Scope
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3 SUSTAINABILITY STRATEGY PAGE14 Laurent Rémont– Chief Executive Officer © Soitec 2026. No copying or distribution permitted. SUSTAINABILITY STRATEGY
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3 SUSTAINABILITY STRATEGY PAGE15 We are the innovative soil from which smart and energy efficient electronics grow into amazing and sustainable life experiences” © Soitec 2026. No copying or distribution permitted. Sustainable innovation Climate change Responsible water management Biodiversity Attracting and developing talents Quality of life at work Diversity and inclusion Health and safety Ethics Responsible supply chain Communities Act to become a role model for a better society Drive the transition toward a sustainable economy through our innovation and operations Promote our inclusive culture
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3 SUSTAINABILITY STRATEGY CY2024 GHG INVENTORY(1) ACHIEVEMENTS OUR DECARBONIZATION ROADMAP SCOPE 1: 5.1ktCO2 (2%) SCOPE 3: 220.6ktCO2 (94%) SCOPE 2: 9.6ktCO2 (4%) Indirect emissions from purchased energy 2020 2021 2022 MSCIAA-Rating classifies Soitec as a sustainability leader within our industry ACTING TO REDUCE OUR CARBON FOOTPRINT 2024 2025 © Soitec 2026. No copying or distribution permitted. DRIVE THE TRANSITION TOWARD A SUSTAINABLE ECONOMY THROUGH OUR INNOVATION AND OPERATIONS First annual GHG inventory performed on all scope 1, 2 & 3 First disclosure to the CDP Launch of our Decarbonation Program -50% on Scope 1&2 vs. 2023 -25% on Scope 3 vs. 2023 MSCIA-Rating -30% Scope 1 & 2 emissions vs 2020 SBTitargetachieved 2 yearsearly CDPB-RatingApproval of our GHG reduction targets by the Science Based Target initiative (SBTi) Soitec to adopt the most ambitious 1.5°C pathway Other indirect emissions Direct emissions from operations 2030 (1) Market-based Gas consumption at Bernin halved during this first full year of operation of the newly installed heat pumps 58% of renewable electricity supplied to the Pasir Ris site (+8% compared to 2024) 41% of freight transported by seaacross all shipments vs. 36% last year (air freight down -23pts vs. last year) PAGE16 2026
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3 SUSTAINABILITY STRATEGY ACTING TO REDUCE OUR CARBON FOOTPRINT © Soitec 2026. No copying or distribution permitted. DRIVE THE TRANSITION TOWARD A SUSTAINABLE ECONOMY THROUGH OUR INNOVATION AND OPERATIONS PAGE17 SCOPE 1 & 2 EMISSIONS REDUCTION TARGET REACHED 2 YEARS AHEAD MSCI ESG RATING UPGRADED TO AA Low-carbon energy sourcing on track ~100% Hydroelectricity in France (target reached since CY21) Strong progress on CO2 emissions led us to reduce 2030 target by more than 20% Scope 1 & 2 emissions (tCO 2eq, market-based) SBTi pathway 15,943 14,700 12,500 21,629 25,202 21,292 17,079 22,832 2020 2021 2022 2023 2024 2025 2026 Ongoing sourcing roadmap for semiconductor green process gas with N2 & O2 already qualified for Bernin site >90% of our strategic suppliers sharing and driving carbon reduction roadmaps AA A BB 2024/25 2023 BBB 2022 2021 B 2026 >40% of customers qualified for sea freight in FY26 ~60% Green Energy in Singapore (almost doubled since CY23)
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3 SUSTAINABILITY STRATEGY PAGE18 RESPONSIBLE WATER MANAGEMENT TO SUPPORT OUR GROWTH DRIVE THE TRANSITION TOWARD A SUSTAINABLE ECONOMY THROUGH OUR INNOVATION AND OPERATIONS -50% OF WATER CONSUMPTION PER UNIT OF PRODUCTION BY FY30 vs FY21 WATER WITHDRAWAL INTENSITY AND WATER REUSE RATIO © Soitec 2026. No copying or distribution permitted. 1.40 l/cm2 0.99 l/cm2 FY30FY26FY21 0.70 l/cm2 SOITEC Target-30% -30% -50% 50% water reuse 49% water reuse 16% water reuse
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3 SUSTAINABILITY STRATEGY 36% FY26 27% FY26 PROMOTE OUR INCLUSIVE CULTURE PAGE19© Soitec 2026. No copying or distribution permitted. PROPORTION OF WOMEN ACROSS THE GROUP ≥40% FY30 target PERCENTAGE OF SENIOR MANAGEMENT POSITIONS HELD BY WOMEN ≥30% FY30 target 100% EMPLOYEES ELIGIBLE TO FREE PERFORMANCE SHARE PLAN SHARING THE FRUIT OF GROWTH WITH ALL OUR EMPLOYEES MAKING SOITEC AN ATTRACTIVE EMPLOYER TO SUPPORT OUR GROWTH 20% INTERNAL PROMOTIONS IN FY26 AIMING FOR GENDER PARITY 2 FY25 2.77 FY25 NO ACCIDENT LINKED TO INDUSTRIAL RISK IN FY26 None FY26 LOW RATE OF WORK-RELATED ACCIDENTS WITH LOST TIME 1.49 FY26 AIMING FOR ZERO ACCIDENTS
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3 SUSTAINABILITY STRATEGY PAGE20© Soitec 2026. No copying or distribution permitted. ACT TO BECOME A ROLE MODEL FOR A BETTER SOCIETY ESG GOVERNANCE AT COMPANY LEVEL © Soitec 2024. No copying or distribution permitted. PAGE 20 STRATEGIC COMMITTEE AUDIT & RISKS COMMITTEE COMPENSATION, NOMINATIONS AND BOARD GOVERNANCE COMMITTEE SUSTAINABILITY COMMITTEE OPERATIONS: ENVIRONMENT HR: SOCIAL AND ESG REPORTING GENERAL SECRETARY: GOVERNANCE BOARD OF DIRECTORS CEO Strategic steering of sustainability by the Executive Committee The Chair of the Audit and Risks Committee and the Chair of the Compensation, Nominations, and Board Governance Committee are both members of the Sustainability Committee FINANCE: DATA CONSISTENCY GENERAL SECRETARY: GOVERNANCE
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4 FINANCIAL STATEMENTS PAGE21 FY26 FINANCIAL STATEMENTS Albin Jacquemont– Chief Financial Officer © Soitec 2026. No copying or distribution permitted.
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4 FINANCIAL STATEMENTS PAGE22© Soitec 2026. No copying or distribution permitted. FINANCE KEY MESSAGES FY26 performance reflects proactive inventory management, and increasing momentum across an expanding product portfolio FCF restored through working capital and Capex discipline, allowing growing focus on shareholder return Executing a three-stage value- creation roadmap: securing positive FCF, stabilizing revenue, scaling for margin expansion
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4 FINANCIAL STATEMENTS FY26 FINANCIAL HIGHLIGHTS: FOCUS ON EXECUTION AND CASH PAGE23© Soitec 2026. No copying or distribution permitted. (1) at constant Currency and Scope (2) From continuing operations (3) EBITDA represents operating income before depreciation, amortization, impairment of non-current assets, non-cash items relating to share-based payments, provisions for impairment of current assets and for contingencies and expenses, and disposal gains and losses. EBITDA is not a financial indicator defined by IFRS and may not be comparable to EBITDA as reported by other groups. It represents additional information and should not be considered as a substitute for operating income or net cash generated by operating activities (4) Adjusted for major events that occurred during the period and could distort the analysis of the Group’s underlying performance (5) Cash-out related to equipment and capitalized development costs. Capex cash-out including lease-back financed tools and financial interests received (6) Free cash flow corresponds to cash generated by operations, after taking into account cash flows from investments in intangible and tangible fixed assets, interest received and paid, and other financial expenses. In FY25, published free cash flow amounted to €26 million Excluding production equipment financing through lease contracts (€31 million), financial interest paid (€14 million) and other investment activities (€4 million), the free cash flow stands at €(23) million (7) Net Debt / EBITDA (8) Net Debt corresponds to the sum of current and non-current financial liabilities, less cash and cash equivalents. The ‘Virtual Power Purchase Agreement’ contract is excluded from this financial debt 25.4% €(8)M €(0.38) -8.1pts vs FY25 vs €3.07 in FY25 €592M REVENUE -30% Y/Y organic(1) EBITDA(2)(3) MARGIN CURRENT OPERATING INCOME CURRENT EPS(4) €202M +€63M vs €(23)M in FY25 vs €202M in FY25 OPERATING CASH FLOW(2) €135MCAPEX(5) vs €230M in FY25 FREE CASH FLOW(6) 0.4x €562M €56M vs €688M end of March 2025 vs €94M end of March 2025 vs 0.3x end of March 2025 CASH POSITION NET DEBT POSITION(8) LEVERAGE RATIO(7) P&L CASH FLOW BALANCE SHEET
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4 FINANCIAL STATEMENTS PAGE24© Soitec 2026. No copying or distribution permitted. ROBUST EDGE & CLOUD AI CONTRIBUTION AMID CONTRASTED END-MARKETS Photonics-SOI contribution to revenue doubled y/y 48% Asia excl. China 9% USA 30% Europe €592M FY26 REVENUE 12% China €M Mobile Communications FY26 309 FY25 546 % Change as reported -43% % Change at constant FX and scope -41% % of FY26 Revenue ~52% Edge & Cloud AI* 214 216 -1% +8% ~36% Automotive & Industrial 69 129 -47% -44% ~12% Revenue 592 891 -34% -30% 100% * Excluding Imager-SOI, Edge & Cloud AI up +19% y/y organically AUTOMOTIVE & INDUSTRIAL: -44% Y/Y(1) • Power-SOI and FD-SOI revenues down, driven by persistently weak automotive market • FD-SOI penetration in automotive progresses, driven by radar systems, microcontrollers and wireless connectivity solutions MOBILE COMMUNICATIONS: -41% Y/Y(1) • Lower RF-SOI revenue driven by ongoing inventory correction at direct customers • POI softer while second wave of adoption progresses at US foundries; first multi- year LTAsigned with Skyworks confirming adoption momentum • FD-SOI sales subdued, partially offset by design-wins for mmWave (iPhone 17) and Wi-Fi 7 EDGE & CLOUD AI: +8% / +19% Y/Y(1) EXCL. IMAGER-SOI • Strong momentum in Photonics-SOI supported by high investment across Cloud infrastructure and growing adoption for high-speed optical interconnects • FD-SOI sales up low double-digit at constant Currency, supported by the need for low-power computing devices and edge-AI applications (1) at constant Currency and Scope
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4 FINANCIAL STATEMENTS COST DISCIPLINE WITHOUT COMPROMISING ON R&D Margin temporarily impacted as we streamline working capital PAGE25© Soitec 2026. No copying or distribution permitted. €M FY26 FY25 Change Revenue 592 891 -34% Gross Profit 96 286 -66% as a % of revenue 16.3% 32.1% - Gross R&D costs before capitalization (114) (152) -25% as a % of revenue 19.3% 17.1% - - Gross R&D costs after capitalization (114) (140) -19% - Subsidies, research tax credit and other revenue 69 56 +23% Net R&D costs (45) (85) -47% as a % of revenue 7.6% 9.5% - SG&A expenses (59) (65) -10% as a % of revenue 10.0% 7.3% - Current operating income / (loss) (8) 136 - as a % of revenue (1.3)% 15.2% - EBITDA 151 298 -49% as a % of revenue 25.4% 33.5% - Gross Margin impacted by: • Lower sales • Significant fab unloading to reduce our own inventories and working capital • Unfavorable price/mix environment • Negative FX effect Gross R&D expenses down -25% y/y: • R&D direct costs down -13%, driven by lower material purchases (mainly SiC) • No capitalized development costs • No costs from Dolphin Design following divestment • Higher funding from new European subsidy programs SG&A expenses down 10% y/y due to lower compensation items, strict cost discipline and the positive impact of Dolphin Design, following its disposal in FY25
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4 FINANCIAL STATEMENTS NET PROFIT IMPACTED BY NON-RECURRING ITEMS PAGE26© Soitec 2026. No copying or distribution permitted. €M FY26 FY25 Current operating income / (loss) (8) 136 - Other operating income and expenses (123) (16) Operating income / (loss) (131) 119 - Financial expenses (14) (8) - Net foreign exchange (17) (2) Net financial expenses (31) (9) - Income tax (61) (19) as a % of profit before tax 37.7% -17.4% Net result from continuing operations (222) 91 - Net result from discontinued operations 2 1 Net result (Group share) (220) 92 Current net result (14) 109 - Basic EPS (in €) (6.17) 2.57 - Diluted EPS (in €) (6.17) 2.56 - Current EPS (in €) (0.38) 3.07 Number of shares (in millions) 35.7 35.7 Number of diluted shares 35.7 35.9 €123m Other operating expenses • €41m related to SmartSiCTM impairment (H1’26) • €29m impairment of Pasir Ris extension, currently non-equipped • Impairment of long-term raw material supplier advances • Earn-out loss on disposal of Dolphin Design Higher interest expenses reflecting new loans €17m financial one-off loss recorded in Q1’26. No further FX loss in H2, after the €19m one-off recorded in H1 • Revaluation impact of balance sheet foreign exchange exposure in Q1’26, in relation to USD depreciation • Company policy was to protect against income statement foreign exchange exposure • Following a comprehensive review, balance sheet foreign exchange exposure is now hedged • €61m Income tax, o/w €64m depreciation of DTA based on revised recoverability assumptions, as they are not expected to be utilized over the next 3 years
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4 FINANCIAL STATEMENTS PAGE27© Soitec 2026. No copying or distribution permitted. FY26 EPS IMPACTED BY NON-RECURRING ITEMS Bridge from basic to current EPS Net Result Impairment charges One-off Q1 FX loss Reversal of Deferred Tax Assets Other Current Net Result €(6.17) Basic EPS €(0.38) Current EPS (220) 105 19 64 18 (14) SmartSiCTM (in €M)
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4 FINANCIAL STATEMENTS RETURN TO POSITIVE FREE CASH FLOW GENERATION PAGE28© Soitec 2026. No copying or distribution permitted. (1) EBITDA represents operating income before depreciation, amortization, impairment of non-current assets, non-cash items relating to share-based payments, provisions for impairment of current assets and for contingencies and expenses, and disposal gains and losses. EBITDA is not a financial indicator defined by IFRS and may not be comparable to EBITDA as reported by other groups. It represents additional information and shouldnot be considered as a substitute for operating income or net cash generated by operating activities (2) Free cash flow corresponds to cash generated by operations, after taking into account cash flows from investments in intangible and tangible fixed assets, interest received and paid, and other financial expenses. In FY25, published free cash flow amounted to €26 million. Excluding production equipment financing through lease contracts (€31 million), financial interest paid (€14 million) and other investment activities (€4 million) the free cash flow stands at €(23) million €M FY26 FY25 EBITDA(1) 151 298 Change in working capital 49 (79) Incl. inventories 24 (47) Incl. trade receivables 145 (30) Incl. trade payables (122) (6) Incl. other 1 4 Income tax paid 3 (17) Net cash generated by operating activities(2) 202 202 Capex (135) (230) Net financial interests and other charges (4) 5 Free Cash Flow(2) 63 (23) FX (10) 4 Real estate lease liabilities (8) (33) OCEANE (4) (8) Other (2) 5 Change in net Debt 38 (55) Disciplined working capital management • Lower level of inventories, reflecting Soitec strategy to align production with end-demand • Receivables down mainly from lower revenue Operating cash at €202m, stable year-on-year, essentially reflects • Lower working capital • Lower tax payment primarily due to a refund of prior year’s excess tax paid Capex moderation, down ~40% y/y, which combined with strict working capital management, enabled restoration of positive FCF
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4 FINANCIAL STATEMENTS SIGNIFICANTLY IMPROVED WORKING CAPITAL PAGE29© Soitec 2026. No copying or distribution permitted. (in €M) Receivables down y/y, mainly drivenby lower sales Inventoriessignificantlydown in H2, mainlydrivenby deliberate choice to unload fabs Inventories 220 268 Trade receivables 260 432 Trade payables 2 (120) Working Capital from operating activities 483 579 Other(1) (50) (62) Working Capital(2) 433 517 €M FY26 FY25 Working Capital FY25 Inventories Trade receivables Trade payables Other Working Capital H1’26 Inventories Trade receivables Trade payables Other Working Capital FY26 433 517 55283 (157) 61 (15) 61 (35) 47 (131) €(119)M €(84)M Finished goods Total 249 DOH 52 DOH 115 DSO o.w.€35m of non-cash items (1) ‘Other’ consists primarily of grants and statutory tax and payroll liabilities/receivables (2) Variation of Working Capital in the balance sheet in FY26: €(84)m; neutralising €35m of non-cash items leads to a change in Working Capital of €(49)m reflected in the cash flow statement
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4 FINANCIAL STATEMENTS MODERATING CAPEX WHILE ACCELERATING PHOTONICS-SOI & POI PAGE30© Soitec 2026. No copying or distribution permitted. €230M FY25 FY26 FY27 €135M €100M HighCapexallowedus to growour manufacturing footprintand capture opportunities Capitalizingon pastinvestment and selectivelyinvesting in high-growthareasto boost cashgeneration 23% Capex / Sales FY26 ROCE Positive FCF
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4 FINANCIAL STATEMENTS POSITIVE FREE CASH FLOW DRIVING LOWER NET FINANCIAL DEBT PAGE31© Soitec 2026. No copying or distribution permitted. (in €M) Free Cash Flow OCEANE convertible bond Leases (Building) FX & Other Net Debt at March 31, 2026 +€38M changein NetDebt 0.3X Net Debt /EBITDA 0.4X Net Debt /EBITDA (94) 63 (4) (8) (13) (56) Cash inflows and outflows from continuing operations (cash outflow related to discontinued operations was close to zero) Net Debt at March 31, 2025
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4 FINANCIAL STATEMENTS ROBUST BALANCESHEET PAGE32© Soitec 2026. No copying or distribution permitted. Intangible assets 94 130 Property, Plant & Equipment 893 1,003 Other non-current assets 62 103 Deferred tax assets 6 59 Total non-current assets 1,056 1,295 Inventories 220 268 Trade receivables 280 463 Other current assets 163 131 Cash and cash equivalents 562 688 Total current assets 1,225 1,549 Total assets 2,282 2,844 Total equity 1,327 1,595 Long-term financial debt 517 375 Provisions and other non-current liabilities 122 94 Total non-current liabilities 639 469 Short-term financial debt 103 406 Trade payables 53 190 Other current liabilities 160 185 Total current liabilities 315 780 Total liabilities and equity 2,282 2,844 LIABILITIES AND EQUITY in €M 31 March 2026 31 March 2025ASSETS in €M 31 March 2026 31 March 2025 Impairments • €41m related to SmartSiCTM impairment (H1’26) • €29m impairment of Pasir Ris extension, currently non-equipped for production • Impairment of long-term raw material supplier advances Restatement of consigned raw materials as inventories (H1’26) to reflect the transfer of control upon receipt at Soitec sites • This restatement, having no impact on the Group’s consolidated income, EBITDA, Working Capital, FCF,or equity, resulted in the recognition of €37m as of March 31, 2025 • This amount compares with €31m of consigned inventoriesas of September 30, 2025 Financial debt, following reimbursement of OCEANE 2025 • €222m Schuldschein loan • €117m of IPCEI loan • €67m of SMFL loans in Singapore • €189m leases contracts (+€145m over FY26) • €25m of other loans Undrawn financing • €100m syndicated credit line with 7 banks • €150m from the EIB to support R&D & industrial investments. 2.5-year grace; 10-year amortization • €20m from BPI; 5-year amortization
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4 FINANCIAL STATEMENTS FY27OUTLOOK CONTINUED FOCUS ON EXECUTION AND FINANCIAL DISCIPLINE. ACCELERATING PHOTONICS-SOI MOMENTUM PAGE33© Soitec 2026. No copying or distribution permitted. ASSET FUNGIBILITYALLOWSFOR CAPEX MODERATION; ABILITYTO CAPTURE GROWTH OPPORTUNITIESIS SECURED FY27 CAPEX REDUCED TO ~€100M (FY26: €135M) • Leveraging industrial footprint fungibility to optimize asset utilization • Targeted investment to support Photonics- SOI and POI expansion • Well positioned to capture growth opportunities ahead FY27 PROFITABILITY EXPECTED TO REFLECT SOME HEADWINDS MARGIN HEADWINDS • Loading still below optimum • FX Headwind • Lower Funding FX • ~95% of Group FY27 Net Exposure (~50% of revenue) hedged at ~1.19 €/$ • 5cts change in €/$: ~150 bps EBITDA / EBIT margin impact Q2’27 REVENUE EXPECTED TO GROW OVER 30% Y/Y(1), NOTABLY SUSTAINED BY AN ACCELERATION IN PHOTONICS -SOI DEMAND FY27 PHOTONICS-SOI REVENUE EXPECTED MORE THAN DOUBLE THE SLIGHTLY ABOVE $100M GENERATED IN FY26 CONTRASTING DYNAMICS EXPECTED ACROSS OUR END MARKETS FOR FY27 • Edge & Cloud AI strong momentum to continue • Mobile Communications: progress in POI to be offset by ongoing RF -SOI customer inventory correction, in a challenging smartphone market • Automotive & Industrial expected to remain soft
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4 FINANCIAL STATEMENTS Harnessing AI-related opportunities across the entire portfolio Clearing excess RF-SOI inventory PAGE34© Soitec 2026. No copying or distribution permitted. KEY TAKEAWAYS A THREE-STAGERETURNTO SUSTAINABLEPROFITABLEGROWTH 01 02 03 Driven by active working capital management Supported by disciplined Capex allocation Higher contribution from growth segments Revenue recovery driving fixed-cost absorption Expanding margins and free cash flow FREE CASH FLOW GENERATION RESTORED RETURN TO GROWTH UNLOCKING OPERATING LEVERAGE
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5 GOVERNANCE GOVERNANCE Frédéric Lissalde – Chair of the Board of Directors PAGE35© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE Composition of the Boardof Directors during FY26 PAGE36© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE CURRENT COMPOSITION OF THE BOARD OF DIRECTORS 10 meetings 88% attendance 70% of independent members* 60% of women* 4 nationalities 53 years old average age of Directors * Excluding employee Directors KEY FIGURES 2025-2026 INDEPENDENT BOARD MEMBERS NON-INDEPENDENT BOARD MEMBERS EMPLOYEE DIRECTORS Proposed appointment of new Directors (2026 Annual General Meeting) Departing Director Didier Fontaine Independent Director Maude Portigliatti Independent Director Laurent Rémont CEODidier LandruVictor Barruol Satoshi Onishi Samuel Dalens representing Bpifrance Participations Julie Galland representing CEA Investissement Frédéric Lissalde Christophe Gégout Françoise Chombar Laurence Delpy representing FSP Shuo Zhang CHAIR Delphine Segura -Vaylet Chair of the Strategic Committee Chair of the Audit and Risks Committee Chair of the Compensation, Nominations and Board Governance Committee Chair of the Sustainability Committee PAGE37© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE BOARD COMMITTEES STRATEGIC COMMITTEE Defines and regularly reviews Soitec's strategy 64% of independent members* 6 meetings 84% attendance SUSTAINABILITY COMMITTEE Analyses and proposes guidelines on ESG matters 100% of independent members* 5 meetings 76% attendance * Excluding employee Directors AUDIT AND RISKS COMMITTEE Ensures the accuracy and reliability of the financial statements and the sustainability report 80% of independent members* 7 meetings 100% attendance COMPENSATION, NOMINATIONS AND BOARD GOVERNANCE COMMITTEE Makes recommendations on the compensation and succession of members of the Board and Committees as well as on Soitec's governance 75% of independent members* 7 meetings 97% attendance PAGE38© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE MAIN TOPICSDISCUSSED BY THE BOARD AND COMMITTEES DURING FY26 STRATEGIC COMMITTEE AUDIT & RISKS COMMITTEE COMPENSATION, NOMINATIONS AND BOARD GOVERNANCE COMMITTEE SUSTAINABILITY COMMITTEE • Sustainability aspects of the strategic plan • Water-related topics • Review of the implementation of the ethical business plan • Sustainability key performance indicators • Requirements imposed by the CSRD Directive and the double materiality of the Group’s risks • Group’s business (products, markets and organization) • Potential activity growth and M&A opportunities • Material contracts • Company’s strategy for the next five years • Committee charter • Risks map • Cybersecurity • Internal control • Annual and half-year financial statements, and quarterly revenue • Financial communication • Published financial forecasts • Ongoing disputes • Share buyback program for the purposes of the liquidity contract • Related- and unrelated-party agreements • Rates of achievement of the financial performance objectives for the free performance share plans • Succession of the Chief Executive Officer and the assessment of candidates • Succession plans • Board composition and annual assessment of the functioning of the Board of Directors • Compensation of corporate officers and Board members (ex-post and ex-ante votes), including the pay equity ratio • Allocation of free performance shares • Performance conditions for the free performance share plans • Company’s diversity policy in terms of professional and pay equality PAGE39© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE FY26ASSESSMENT OF THE BOARD OF DIRECTORS KEY FINDINGS • Governance & leadership: Strong Chair-CEO relationship, highly commended new Chair and stronger Board-Executive Committee ties • Relations within the Board: Excellent working relationships and complete freedom of expression for Directors • Functioning of the Committees: Increased efficiency and improved organization • Succession planning: Reappointments rigorously managed, a year in advance, and creation of a highly effective restricted Committee for CEO succession • Engagement and training: Near-unanimous approval of Board members' commitment and the relevance of their training • Board support: Highly commended Board Secretary, praised for availability and structured working options AREAS FOR IMPROVEMENT: • Changes in membership: Continue to consider new profiles to strengthen expertise during future reappointments • Information management: Share documents earlier (one-week target) and use concise visual aids to boost discussion • Training: Plan new focused sessions (e.g.: AI and the availability of critical materials) • Confidentiality: Rigorously maintain the confidentiality of discussions and raise awareness amongst Directors and guests ACTION PLAN: On the basis of these guidelines, the Board of Directors has drawn up an action plan for fiscal year 2026-2027, as part of a continuous improvement approach to its governance practices. AREAS FOR IMPROVEMENT AND ACTION PLAN PAGE40© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE Succession of the CEO PAGE41© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE CEO SELECTION PROCESS IDENTIFICATION OF CANDIDATES • Setting up a restricted Committee and defining the CEO profile • Launch of the candidate search • Shortlisting external and internal candidates • Approaching the candidates 01 SELECTION AND ASSESSMENT OF CANDIDATES 02 FINAL SELECTION • Final interviews • Final selection by the restricted Committee and the Compensation, Nominations and Board Governance Committee 03 ANNOUNCEMENT • Approval by the Board of Directors of the new CEO appointment • Public announcement 04 • Interviews and assessments of external candidates • Interviews and assessments of internal candidates PAGE42© Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE PAGE43© Soitec 2026. No copying or distribution permitted. CEO SEARCH PROFILE • Former CEO preferred (open to high-potential non-CEO profiles) • Deep expertise in semiconductors or broader technologies sectors • Strategic thinker with global exposure and a strong go-to-market / sales focus • French or French-speaking European profiles preferred The Board of Directors took care to select a leader capable of leveraging the Group's diversified portfolio of products and seizing new growth opportunities, particularly ones related to artificial intelligence (AI).
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5 GOVERNANCE PAGE44© Soitec 2026. No copying or distribution permitted. LAURENT REMONT – CHIEF EXECUTIVE OFFICER SINCE APRIL 1, 2026 Professional experience: Before joining the Company, he served as Senior Vice President and General Manager of MEMS and Magnetics at Infineon Technologies, a leading integrated semiconductor manufacturer, which he joined in 2019. Prior to this, he also led the Group's Radio Frequency and Sensors business, covering a portfolio that included sensors, radars, microphones and RF components, as well as systems and IoT innovation activities. Before joining Infineon, he was CTO and Executive Committee member at Kontron AG, an international specialist in industrial IoT solutions and embedded systems. Laurent Rémont began his career at Philips, before spending more than fifteen years at STMicroelectronics, where he held various general management positions in the Connected Home division, as well as in R&D, embedded systems, product development and operational unit management. He holds an engineering degree from Grenoble INP – ENSERG. Skills: Executive Management, International, Environment, Social, Semiconductor industry, TMT, Application Domains, R&D
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5 GOVERNANCE PAGE45 Evolution of the Boardof Directors during FY27 © Soitec 2026. No copying or distribution permitted.
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5 GOVERNANCE PAGE46© Soitec 2026. No copying or distribution permitted. ● Pierre Barnabé (resignation effective as of March 31, 2026) ● Christophe Gégout ● Maude Portigliatti ● Delphine Segura Vaylet ● Frédéric Lissalde ● Françoise Chombar ● Satoshi Onishi ● Shuo Zhang ● Victor Barruol (employee Director) ● Didier Landru (employee Director) ● Bpifrance Participations (Samuel Dalens) ● CEA Investissement (Julie Galland) ● Fonds Stratégique de Participations (Laurence Delpy) 2028 AGM STAGGERED TERMS OF OFFICE OF BOARD MEMBERS
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5 GOVERNANCE PAGE47© Soitec 2026. No copying or distribution permitted. DIRECTOR SELECTION PROCESS Based on the Committee's work: • Annual Board evaluation and review of its diversity policy • Establishment by the Board of development objectives regarding its composition, while respecting the provisions of the Internal Regulation and needs of the Company • Candidate search by a recruitment agency targeting profiles in line with objectives set by the Board • Detailed report and individual discussion between the recruitment agency, the Committee Chair and the Chair of the Board • Review of candidate profiles and cross-directorships by the Committee to ensure that the desired balance in terms of skills and diversity is maintained • First round selection of candidates by the Committee Chair and by the Chair of the Board • Review of candidate profiles by the Committee, particularly regarding predefined selection criteria, compliance with AFEP-MEDEF Code rules and voting policies for proxy advisors and investors in terms of independence review of candidate profiles and cross-directorships • Interviews with successful candidates conducted by Committee members and, if applicable, the Chief Executive Officer • Recommendation made to the Board by the Committee • Proposed appointment of the selected administrator made by the Board to the Annual General Meeting 1. PROFILES 2. APPLICATIONS 3. SELECTION 4. APPOINTMENT
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5 GOVERNANCE PAGE48 PROPOSED APPOINTMENTSAND REAPPOINTMENTS OFDIRECTORSAT THE 2026AGM (Resolutions n° 4 to7) ● The appointment of Laurent Rémont reflects the Board's determination to build on the foundations laid in recent years in order to consolidate the Group's development, leverage its diversified portfolio of products and technologies, particularly in the area of artificial intelligence, and seize the opportunities offered by the semiconductor markets. ● Laurent Rémont’s appointment as a director will enable him to contribute fully to the Board's strategic thinking. The appointment is in line with the Board’s determination to strengthen its expertise while ensuring perfect synergy between Executive Management and the directors. ● If his appointment is approved, he will serve on the Strategic Committee.Laurent Rémont CEO Non-independent © Soitec 2026. No copying or distribution permitted. ● The reappointment of Delphine Segura Vaylet will enable the Board to continue to benefit from her solid experience in governance and human capital. Her reappointment is in line with the Group’s commitment to maintaining a demanding corporate governance structure, perfectly in line with its development goals. ● If her reappointment is approved, she will continue to serve as Chair of the Compensation, Nominations and Board Governance Committee. She will also continue to support the Board's work as an active member of both the Strategic Committee and the Sustainability Committee. ● The reappointment of Christophe Gégout will enable the Board to continue to benefit from his solid grasp of financial issues and his strategic point of view on industrial risks. His reappointment ensures the continuity of the Board’s financial expertise, essential for securing strategic investments and supporting deployment of the Group’s growth trajectory. ● If his reappointment is approved, he will continue to serve as Chair of the Audit and Risks Committee, and as a member of both the Strategic Committee and the Sustainability Committee. ● On April 19, 2027, Christophe Gégout will reach the independence limit set by the AFEP-MEDEF Code recommendations. He will then step down as Chair of the Audit and Risks Committee to be succeeded by an independent director, while remaining a member of both the Strategic Committee and the Sustainability Committee. Christophe Gégout Independent Delphine Segura Vaylet Independent
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5 GOVERNANCE PAGE49© Soitec 2026. No copying or distribution permitted. DIDIER FONTAINE - PROPOSED INDEPENDENT DIRECTOR Professional experience: Didier Fontaine, currently Executive Vice President in charge of Finance, Legal, Strategy and M&A, IT and Purchasing for the IDEMIA Group, brings over 25 years of executive experience from major international groups. After early management roles in banking, Schlumberger, and Faurecia, he established himself as an expert in strategic transformation. He notably served as Group CFO at Plastic Omnium (now OPmobility) during the 2008 crisis and held CFO roles at Constellium and Verallia Packaging, where he successfully led their respective IPOs on the NYSE and Euronext. Additionally, he played a key role in the Zodiac Aerospace/Safran merger as Administrative and Financial Director. The appointment of Didier Fontaine as an independent director will enable the Board to benefit from his recognized expertise in global financial matters, strategy and cybersecurity. In addition, his experience in supporting companies listed on international markets (Euronext, NYSE) will be a major asset for the Group's Board of Directors and its corporate governance. This appointment is part of a drive to strengthen the Board's expertise in order to support Soitec's performance. Skills: Executive Management, Finance, International, Environment, Governance, Semiconductor industry, TMT, Application domains PROPOSED APPOINTMENTS AND REAPPOINTMENTS OF DIRECTORS AT THE 2026 AGM (Resolutions n° 4 to7)
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5 GOVERNANCE PAGE50 POST-2026 AGM BOARD COMPOSITION © Soitec 2026. No copying or distribution permitted. 13 members 64% of independent members* 45% of women* 4 nationalities 54 years old average age of Directors * Excluding employee Directors BOARD KEY FIGURES POST-2026 AGM INDEPENDENT BOARD MEMBERS NON-INDEPENDENT BOARD MEMBERS EMPLOYEE DIRECTORS Didier LandruVictor Barruol Satoshi Onishi Laurent Rémont CEO Julie Galland representing CEA investissement Frédéric Lissalde Christophe Gégout Françoise Chombar Laurence Delpy representing FSP Delphine Segura -Vaylet Shuo Zhang CHAIR Didier Fontaine Samuel Dalens representing Bpi Participations Chair of the Strategic Committee Chair of the Audit and Risks Committee Chair of the Compensation, Nominations and Board Governance Committee Chair of the Sustainability Committee
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6 COMPENSATION CORPORATE OFFICERS’ COMPENSATION EmmanuelleBely – Secretaryof theBoard of Directors and Secretary of the General Meeting PAGE51© Soitec 2026. No copying or distribution permitted.
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6 COMPENSATION PAGE52 Componentsof compensation for FY26 (ex-post) © Soitec 2026. No copying or distribution permitted.
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6 COMPENSATION PAGE53 COMPENSATION OF BOARD MEMBERS, EXCLUDING THE CEO AND THE CHAIR OF THE BOARD, FOR FY26 – GROSS AMOUNT (Resolution n° 8) €691,710* According to the compensation policy approved by the 2025 AGM: • 100% of the compensation of Directors is allocated in proportion to their actual attendance at meetings of the Board and the Committee(s) of which they serve. • The Chair of the Board of Directors, the Chief Executive Officer and the employee Directors do not receive compensation for their directorship duties. • Participation in meetings via conference call or video conferencing is considered equivalent to physical attendance. Participation in a written consultation is not taken into consideration. • Travel expenses incurred by the Directors in connection with their directorship duties are reimbursed by the Company, upon submission of receipts. TOTAL AMOUNT ALLOCATED © Soitec 2026. No copying or distribution permitted. *As a gesture of solidarity in the context of the Company's employees being furloughed, Board members in office agreed to a 5% reduction in their compensation, applied on a basis equivalent to two months in office. Their compensation for fiscal year 2025-2026 will therefore be affected. This measure does not apply to Kai Seikku, as he was not a director at the time of the decision
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6 COMPENSATION PAGE54 COMPENSATION OF FRÉDÉRIC LISSALDE , CHAIR OF THE BOARD OF DIRECTORS, FOR FY26 – GROSS AMOUNT(Resolution n° 9) FIXED COMPENSATION €277,667* According to the compensation policy approved by the 2025 AGM: • This compensation is not paid out of the budget allocated for the compensation of Directors. • He does not benefit from any variable or exceptional compensation, performance share allocations, termination benefits or non-compete indemnities, or Directors' compensation. • He is entitled to the reimbursement of any travel expenses incurred in connection with his directorship duties, upon submission of receipts. © Soitec 2026. No copying or distribution permitted. *As a gesture of solidarity in the context of the Company's employees being furloughed, the Chair of the Board agreed to a 5% r eduction in his fixed annual compensation
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6 COMPENSATION PAGE55 COMPENSATIONOF PIERRE BARNABÉ, CEO UNTIL MARCH 31, 2026, FOR FY26 – GROSSAMOUNTS(Resolution n° 10) FIXED COMPENSATION SHORT-TERM VARIABLE COMPENSATION LONG-TERM VARIABLE COMPENSATION SUPPLEMENTARY PENSION PLAN BENEFITS IN KIND €525,673* €443,080 (83.6% achievement rate): • Financial Objectives: 30% • Strategic Objectives: 53.6% • x0 Multiplier: no achievement of the additional diversification objective €1,211,406 (i.e., 28,754 performance shares forfeited on March 31, 2026) Delivery of 2,829 shares under the Onyx 2025 LTI plan €14,941 (under the PERO plan (mandatory retirement savings plan)) €36,262 (use of company car and accommodation,contributions paid for the private unemployment insurance taken out with GSC) * As a gesture of solidarity, in the context of the Company’s employees being furloughed, the Chief Executive Officer agreed to a 5% reduction in his compensation (equivalent to two months in office). © Soitec 2026. No copying or distribution permitted. €262,837 representing 50% of his annual fixed compensation (gross) paid during the last 12 months NON-COMPETE INDEMNITY
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6 COMPENSATION PAGE56 Compensation policiesfor FY27 (ex-ante) © Soitec 2026. No copying or distribution permitted.
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6 COMPENSATION PAGE57 COMPENSATION POLICY FOR THE CHAIR OF THE BOARD AND BOARD MEMBERS FOR FY27 – GROSS AMOUNTS (Resolutions n° 11 & 12) © Soitec 2026. No copying or distribution permitted. • This compensation is not paid out of the budget allocated for the compensation of Directors. • He does not benefit from any variable or exceptional compensation, performance share allocations, termination benefits or non-compete indemnities, or Directors' compensation. • He is entitled to the reimbursementof any travel expenses incurred in connection with his directorship duties, upon submission of receipts. Criteria: Fixed compensation €280,000 (in line with the FY26 compensation policy) COMPENSATION POLICY FOR THE CHAIR OF THE BOARD (RESOLUTION N°11) COMPENSATION POLICY FOR THE BOARD OF DIRECTORS (RESOLUTION N°12) Total amount allocated €820,000 (unchanged since the 2022 AGM) Allocation Based on a 100% attendance rate Seat on the Board Seat on a Committee Chair of the Committee €46,000 €13,000 €17,000 • All Directors receive compensation for their directorship duties, except the CEO, the Chairman of the Board and the employee Directors. • The Directors’ compensation is allocated in proportion to their actual attendance at meetings of the Board and the Committee(s)of which they are a member. • Participation in meetings via conference call or video conferencing is considered equivalent to physical attendance. Participation in a written consultation is not taken into consideration. • Travel expenses incurred by the Directors in connection with their directorship duties are reimbursed by the Company, upon submission of receipts. Criteria:
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6 COMPENSATION PAGE58 The compensation policy for the new CEO was determined taking into account: 1. Afep-Medef Code and Board fundamental principles. 2. Company strategy, performance, and long-term objectives. 3. Competitive compensation benchmarking in relation to two revised and defined peer groups (European and French) based on market capitalization, revenue, industry, and geographic presence : ✓ European Peer Group (17 international companies): Ams-OSRAM, Tecan Group, AT&S, SMA Solar, Siltronic, Eutelsat, Jenoptik, VAT Group, Barco, Melexis, X-FAB, Aixtron, BE Semiconductor Indus, Elmos Semiconductor, Technoprobe, Nordic Semiconductor, NCAB group. ✓ French Peer Group (21 listed companies: Next20, CAC Mid 60, and CAC Small): FDJ United, Ipsos, TF1, BIC, Getlink, Virbac, M6 METROPOLE TV, Eutelsat, Mersen, Viridien, Beneteau, Solutions 30, OVH, VisionGroup, Maurel & Prom, X-FAB, GTT, Assystem, Lectra, Exosens, Exail Technologies. 4. The CEO not having an employment contract (Article 23 of Afep-Medef Code). © Soitec 2026. No copying or distribution permitted. ASSESSMENT CRITERIA FOR THE COMPENSATION OF THE CEO
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6 COMPENSATION 37.5% Long-term variable compensation 25% Fixed compensation 37.5% Short term variable compensation PROPOSED MAXIMUM COMPENSATIONSTRUCTURE FOR FY27, SUBJECT TO APPROVAL BY THE ANNUAL GENERAL MEETING 75% of compensation subject to performance conditions PAGE59 CEO COMPENSATIONPOLICY FOR FY27,COMPENSATION STRUCTURE (Resolution n° 13) 43% Long-term variable compensation 28.5% Fixed compensation 28.5% Short term variable compensation 71.5%of compensation subject to performance conditions CURRENT TARGET COMPENSATION STRUCTURE © Soitec 2026. No copying or distribution permitted. 49% Long-term variable compensation 19% Fixed compensation 32% Short term variable compensation CURRENT MAXIMUM COMPENSATIONSTRUCTURE 81% of compensation subject to performance conditions 56% Long-term variable compensation 22% Fixed compensation 22% Short term variable compensation 78% of compensation subject to performance conditions PROPOSED TARGET COMPENSATION STRUCTURE FOR FY27, SUBJECT TO APPROVAL BY THE ANNUAL GENERAL MEETING PIERRE BARNABE COMPENSATION STRUCTURES LAURENT REMONT PROPOSED COMPENSATION STRUCTURES
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6 COMPENSATION PAGE60 CEO COMPENSATION POLICY FOR FY27– GROSS AMOUNTS(Resolution n° 13) FIXED COMPENSATION SHORT-TERM VARIABLE COMPENSATION LONG-TERM VARIABLE COMPENSATION SUPPLEMENTARY PENSION PLAN BENEFITS IN KIND €500,000 Target: 100% Maximum in case of overperformance:150% of his fixed compensation Up to a maximum of 150% of his fixed compensation PERO plan (mandatory retirement savings plan) Company car, relocation allowance and private unemployment insurance In the event of the termination of his duties as CEO, Laurent Rémont could be eligible for a termination benefit, and a non-compete indemnity. He will not benefit from any compensation or exceptional compensation in his capacity as a Board member. © Soitec 2026. No copying or distribution permitted. SIGNING BONUS Grant of 8,012 shares under Onyx 2028 LTI plan (i.e. 85% of his fixed compensation)
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6 COMPENSATION I. FINANCIAL OBJECTIVES* of which: 60% 90% Photonics Revenue (in €) 20% 30% Current EBIT (in €, as a % of revenue) 20% 30% Free Cash Flow (after leasing contracts and interests [IFRS]) (in € millions) 20% 30% II. NON-FINANCIAL OBJECTIVES of which: 40% 60% Strategy: signing of memorandums of understanding for new technologies with one or more major semiconductor customers 10% 15% Strategy: product portfolio management 10% 15% ESG: Carbon (Scopes 1 and 2) in tCO 2/€m of revenue 10% 15% ESG: Human Resources (retaining talent and organization) 10% 15% TOTAL 100% 150% PAGE61 COMPENSATIONPOLICY FOR THE CEO FOR FY27, VARIABLE COMPENSATION (Resolution n° 13) SHORT-TERM VARIABLE COMPENSATION © Soitec 2026. No copying or distribution permitted. LONG-TERM VARIABLE COMPENSATION * Excluding (direct and/or indirect) regulatory, currency, customs and/or tax impacts * The TSR performance objective will only be met if the TSR is equal to or higher than said median. In other words, the TSR target level will only be met if the Company’s TSR exceeds the median (this excludes the performance condition which stipulates vesting starting below the median). The maximum target will correspond to a further 10% of the median. Objectives Weighting Overperformance QUANTITATIVE FINANCIAL CRITERIA 75% Adjusted current net earnings per share (based on annual budget, non-cumulative) 35% The Total Shareholder Return (TSR) of the Company’s shares compared to the median TSR of the companies on the Europe Total Market Semiconductors index* 40% QUANTITATIVE ESG CRITERIA 25% Water reuse 12.5% Diversity 12.5% Objectives Weighting
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7 STATUTORY AUDITORS' REPORTS PAGE62 STATUTORY AUDITORS' REPORTS Benjamin Malherbe– RepresentingErnst & Young Audit Laurent Genin– RepresentingKPMG S.A. © Soitec 2026. No copying or distribution permitted.
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7 STATUTORY AUDITORS ' REPORTS PAGE63 • Report on the annual financialstatements • Report on the consolidated financial statements • Special report on related-party agreements • Report on sustainability information certification • Report on the share capital increase with a waiver of shareholders’ preemptive subscription rights • Report on the issue of ordinary shares and/or securities reserved for members of a Company savings plan • Report on the share capital reduction © Soitec 2026. No copying or distribution permitted. STATUTORY AUDITORS' REPORTS
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PAGE64© Soitec 2026. No copying or distribution permitted. Q&A
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8 VOTE ON THE RESOLUTIONS PAGE65 VOTE ON THE RESOLUTIONS Emmanuelle Bely – Secretary of theBoard of Directors and Secretary of the General Meeting © Soitec 2026. No copying or distribution permitted.
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8 VOTE ON THE RESOLUTIONS PAGE66 Resolutions within the competence of the Ordinary General Meeting © Soitec 2026. No copying or distribution permitted.
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8 VOTE ON THE RESOLUTIONS Approval of the annual financial statements for FY26: • Net loss of €101,273,238.15 • Overall amount of expenses and charges of €129,691 and an estimated tax charge of€33,500 (article 39-4 of the French Tax Code) Approval of the consolidated financial statements for FY26: • Net loss (Group share) of €220,023 thousand Appropriation of the net profit for FY26: • Allocate the loss for the fiscal year amounting to €101,273,238.15, to "Retained earnings", which will be reduced to €779,982,861.87 Resolution n° 1 Resolution n° 2 Resolution n° 3 Resolutions n° 1 to3 Approval of the financial statements and appropriation of net profit © Soitec 2026. No copying or distribution permitted. PAGE67
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8 VOTE ON THE RESOLUTIONS Resolutions n° 4 to7 Proposed appointments and reappointmentsof Directors Resolution n° 4 Appointment of Laurent Rémont as a Director for a three-year term Resolution n° 5 Appointment of Didier Fontaine as a Director for a three-year term Resolution n° 6 Reappointment of Christophe Gégout as a Director for a three-year term © Soitec 2026. No copying or distribution permitted. PAGE68 Resolution n° 7 Reappointment of Delphine Segura Vaylet as a Director for a three-year term
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8 VOTE ON THE RESOLUTIONS Resolutions n° 8 to10 Compensation of thecorporate officers for FY26 (ex-postsay-on-pay) Resolution n° 8 Resolution n° 9 Resolution n° 10 Approval of the information relating to the compensation of the Company’s corporate officers referred to in Article L. 22-10-9, I of the French Commercial Code Approval of the components of the compensation paid or awarded in FY26 to Frédéric Lissalde in his capacity as Chair of the Board of Directors Approval of the components of the compensation paid or awarded in FY26 to Pierre Barnabé in his capacity as Chief Executive Officer until March 31, 2026 © Soitec 2026. No copying or distribution permitted. PAGE69
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8 VOTE ON THE RESOLUTIONS Resolutions n° 11 to13 Compensation policies for the corporate officers(ex-antesay-on-pay) Resolution n° 11 Approval of the compensation policy for the Chair of the Board of Directors Resolution n° 12 Approval of the compensation policy for the members of the Board of Directors Resolution n° 13 Approval of the compensation policy for the Chief Executive Officer © Soitec 2026. No copying or distribution permitted. PAGE70
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8 VOTE ON THE RESOLUTIONS Main Purposes: • Liquidity agreement • Allocation or transfer of shares under employee share ownership plans (options, free shares, employee savings plans) • Coverage of share or option allocation plans • Retention of shares for transactions (payment, exchange) • Cancellation of shares • Implementation of market practices permitted by market authorities This authorization supersedes the resolution n° 15 adopted at the AnnualGeneral Meeting of July 22, 2025. (1) Amount revised upwards following the publication of the 2025-2026 Universal Registration Document, in order to take into account the positive trend in the Soitec share price. Resolution n° 14 Authorization to be granted to the Board of Directors to carry out transactions on the Company’s shares © Soitec 2026. No copying or distribution permitted. PAGE71 MAXIMUM PURCHASE PRICE €200(1) / per share (excluding acquisition costs) CEILING 5% on the share capital on the date of each repurchase For information purposes, 1,788,600 shares, as calculated based on the share capital at May 27, 2026 18 Months Cannot be used during a public offer VALIDITY
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8 VOTE ON THE RESOLUTIONS PAGE72 Resolutions within the competence of the Extraordinary General Meeting © Soitec 2026. No copying or distribution permitted.
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8 VOTE ON THE RESOLUTIONS © Soitec 2026. No copying or distribution permitted. PAGE73 Resolution n° 15 Delegation of competence to be given to the Board of Directors for the purpose of issuing shares and/or securities giving access, immediately or in the future, to the Company’s share capital, reserved for categories of persons meeting defined requirements, with a waiver of shareholders’ preemptive subscription rights CEILINGS €7 million €500 million In share capital In debt securities 13 Months Cannot be used during a public offer VALIDITY This delegation of competence supersedes the resolution n° 20 adopted at the Annual General Meeting of July 22, 2025.
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8 VOTE ON THE RESOLUTIONS Resolution n° 16 Delegation of competence to be given to the Board of Directors for the purpose of carrying out one or more share capital increases by way of the issue of shares and/or securities giving access to the Company’s share capital reserved for members of a company savings plan, with a waiver of shareholders’ preemptive subscription rights © Soitec 2026. No copying or distribution permitted. PAGE74 CEILINGS €715,000 €500 million In share capital In debt securities 13 Months VALIDITY This delegation of competence supersedes the resolution n° 25 adopted at the Annual General Meeting of July 22, 2025.
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8 VOTE ON THE RESOLUTIONS Resolution n° 17 Authorization to be given to the Board of Directors to reduce the share capital by canceling shares bought back by the Company © Soitec 2026. No copying or distribution permitted. PAGE75 CEILINGS 10% Of share capital Over a period of 24 months prior to said cancellation (inclusive of the shares to be cancelled) 18 Months VALIDITY This authorization supersedes the resolution n° 16 adopted at the Annual General Meeting of July 22, 2025.
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8 VOTE ON THE RESOLUTIONS Resolutionn° 18 Amendment to Article 21 (Meetings) of the Company's by-laws © Soitec 2026. Reproduction et distribution interdites. PAGE76 Purpose: to provide for the possibility of convening shareholders by any means, under the conditions provided for by law and regulations (Article R. 225- 63 of the French Commercial Code, as amended by Decree no. 2026-94 of February 13, 2026). NEW WORDING Article 21 – MEETINGS " [...] 1 – The Shareholders’ General Meetings are convened by any means, under the conditions laid down by the law and regulations. They are held either at the registered office or at any other venue specified in the notice of meeting. 2 – The agenda of the Shareholders’ General Meeting shall be included in the notice convening the meeting; said agenda shall be determined by the author of the notice. [...] " PREVIOUS WORDING Article 21 – MEETINGS " [...] 1 – The Shareholders’ General Meetings are convened under the conditions laid down by the law. They are held either at the registered office or at any other venue specified in the notice of meeting. The notice shall be issued at least fifteen days prior to the date of the Shareholders’ General Meeting, either by means of a notice published in a newspaper authorized to carry legal notices of the department of the registered office, either by registered letter or by ordinary letter addressed to each shareholder. When a Shareholders’ General Meeting has not been able to deliberate due to the required quorum not being reached, the second Shareholders’ General Meeting and, if applicable, the second extended Shareholders’ General Meeting, are convened at least six days in advance, in the same manner as the first. The notice and the letters convening this second Shareholders’ General Meeting state the date and the agenda of the first Shareholders’ General Meeting. 2 – The agenda of the Shareholders’ General Meeting shall be included in the notice and in the letter convening the meeting; said agenda shall be determined by the author of the notice. [...] "
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THANKYOU