Interim report
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ARENIT INDUSTRIE SE Interim report January – June 2026 INDUSTRIE SE
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Interim report January – June 2026 2 I ARENIT INDUSTRIE SE Interim report January – June 2026 Reporting period January-June 2026 (First Six Months) § Net sales increased 54 per cent to EUR 45.557 (29.559) million. Organically, net sales grew by 18 per cent. § EBITA increased 67 per cent to EUR 7.695 (4.598) million. § The EBITA margin was 17 (16) per cent. § Operating profit increased 73 per cent to EUR 5.123 (2.957) million. § Earnings per share amounted to EUR 0.06 (0.05). § One new company was consolidated during the reporting period: Brainware Solutions GmbH. § ARENIT Industrie SE SDRs were listed on NASDAQ First North Premier Growth Market on March 17th, 2026. Reporting period April-June 2026 (Second Quarter) § Net sales increased 48 per cent to EUR 23.852 (16.071) million. Organically, net sales grew by 19 per cent. § EBITA increased 51 per cent to EUR 3.816 (2.519) million. § The EBITA margin was 16 (16) per cent. § Operating profit increased 73 per cent to EUR 2.399 (1.385) million. § Earnings per share amounted to EUR 0.03 (0.03). Key figures Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ LTM FY 2025 Net sales 45,557 29,559 54% 23,852 16,071 48% 85,913 69,915 EBITA 7,695 4,598 67% 3,816 2,519 51% 14,728 11,631 EBITA margin 17% 16% 16% 16% 17% 17% Operating profit 5,123 2,957 73% 2,399 1,385 73% 11,331 9,164 Net profit 1,407 1,180 19% 703 629 12% 4,537 4,310 Earnings per share (EUR)* 0.06 0.05 na 0.03 0.03 na 0.19 0.18 Interest Bearing Net Debt/ LTM EBITDA -0.4x 1.6x *Number of shares outstanding increased in connection with the offering of Swedish Depository Receipts from 120,000 to 23,844,157 between 31/12/2025 and 30/06/2026. Earnings per share is calculated based on number of shares as at 30/06/2026.
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Interim report January – June 2026 3 I ARENIT INDUSTRIE SE Comments from the Co-CEOs The first half of 2026 saw a very strong group performance, both organically and driven by acqui-sitions. The strong financial position of the Group will enable further inorganic growth through new acquisitions. Group development Net sales increased to EUR 45.557 (29.559) million during the first half of the year. This growth was driven both by acquisitions completed after the first quarter of last year, as well as the continued development of the Group’s existing companies. EBITA increased to EUR 7.695 (4.598) million, corresponding to an EBITA margin of 17 (16) per cent. The increase reflects both the contribution of newly acquired companies and the development of the Group’s existing operations. Operating profit increased to EUR 5.123 (2.957) million. Net sales in the second quarter increased to EUR 23.852 (16.071) million Operating profit in the sec-ond quarter amounted to EUR 2.399 (1.385) million and EBITA increased to EUR 3.816 (2.519) million, corresponding to an EBITA margin of 16 (16) per cent. We continue to see very different dynamics depending on product segments and end markets. Gen-eral growth trends, such as the outfitting of data centres, the shift towards electric vehicles, selected high-tech areas in defense, also create demand for products of our companies related to these ar-eas. At the same time, markets like jewellery, movie-making equipment or construction continue to face headwinds, translating into weaker demands for the products of our companies sold into these markets. To put the organic growth rate of the second quarter in perspective, one needs to keep in mind that “liberation day” happened at the start of Q2 2025, affecting the quarter and delaying some sales. And as we have stated before, we believe that with a growing portfolio, our organic growth rates will start to more closely resemble general economic growth patterns, while the current smaller portfolio has more volatile organic growth patterns. The Group’s financial position remains strong, also supported by the capital increase in the context of the listing. At the end Q2 2026, interest-bearing net debt amounted to EUR -7.732 million, corre-sponding to -0.4 times LTM EBITDA, providing financial flexibility for our target of 2-4 acquisitions per year on a continued basis. Acquisitions ARENIT completed in January the acquisition of Brainware Solutions GmbH in Chemnitz, Germany, a technology company that develops and manufactures systems for testing the precision and quality
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Interim report January – June 2026 4 I ARENIT INDUSTRIE SE of manufactured products. We expect to end the year within our target range of 2 – 4 acquisitions per year. Given the volatility and uncertainty of the broader economy, when evaluating acquisition targets we continue to be very mindful about their current trading and order intake dynamics. ARENIT continues to focus on acquiring well-positioned small and medium-sized companies in the DACH-region, usually in the context of succession situations. Generally speaking, ARENIT continues to see a strong pipeline of potential acquisition opportunities in the DACH region. Markets The general market environment continues to be characterized by heightened volatility and limited longer term visibility. While slightly growing and with some positive dynamics in order intake, so far, the German economy is growing below the expected rate for this year. As a consequence of the ongoing Iran war, we start to see inflationary pressures on raw materials and on intermediate products. Our companies try to compensate this with price increases. Dr. Stefan Niemeier Dr. Nils Schlag Co-Founders and Co-CEOs
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Interim report January – June 2026 5 I ARENIT INDUSTRIE SE Group performance January - June 2026 Net sales for the reporting period increased 54 per cent to EUR 45.557 (29.559) million. Organic growth amounted to 18 per cent, with the remainder attributable to the acquisitions completed during the previous twelve months. Operating profit amounted to EUR 5.123 (2.957) million and EBITA increased to EUR 7.695 (4.598) mil-lion, corresponding to an EBITA margin of 17 (16) per cent. EBITDA amounted to EUR 8.972 (5.476) million. Financial income amounted to EUR 0.132 million and financial expenses to EUR 1.202 million, resulting in a net profit of EUR 1.407 (1.180) million. Cash flow from operating activities amounted to EUR 8.250 (3.969) million, reflecting the improved operating performance of the Group, the contribution from the acquisitions and a lower build-up of working capital. Cash flow from investing activities amounted to EUR -13.333 (-22.115) million, pri-marily related to the acquisition completed in the reporting period. On June 30th, 2026, the Group’s interest-bearing net debt amounted to EUR -7.732 million, corre-sponding to -0.4 times LTM EBITDA. The change is primarily driven by the capital increase in connec-tion with the listing. On 15 January 2026, ARENIT completed the acquisition of Brainware Solutions GmbH in Chemnitz, Germany, a technology company that develops and manufactures systems for testing the precision and quality of manufactured products, further strengthening the Group’s Devices and Industrial So-lutions segment. Following an offering of Swedish Depository Receipts comprising newly issued and existing SDRs, the Group was listed on NASDAQ First North Premier Growth Market on March 17th, 2026. April - June 2026 Net sales in the second quarter increased 48 per cent to EUR 23.852 (16.071) million, of which organic growth accounted for 19 per cent. No new company was consolidated during the quarter. Operating profit amounted to EUR 2.399 (1.385) million and EBITA increased 51 per cent to EUR 3.816 (2.519) million, corresponding to an EBITA margin of 16 (16) per cent. Net profit for the quarter amounted to EUR 0.703 (0.629) million. Cash flow from operating activities amounted to EUR 4.571 (4.761) million. Cash flow from investing activities amounted to EUR 0.346 (-21.892) million, as no acquisition was completed during the quarter.
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Interim report January – June 2026 6 I ARENIT INDUSTRIE SE Segment performance Devices and industrial solutions Financial performance Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ LTM FY 2025 Net sales 32,039 22,122 45% 16,796 11,608 45% 57,565 47,648 EBITA 6,750 4,835 40% 3,280 2,224 48% 11,837 9,922 EBITA margin 21% 22% 20% 19% 21% 21% The companies in ARENIT’s Devices and Industrial Solutions segment develop, manufacture and sell specialised technical products, components and systems for industrial applications. The companies operate in niche markets and typically have strong engineering expertise and long-standing cus-tomer relationships. Net sales in Devices and Industrial Solutions increased during the reporting periods as a result of organic development in several of the Group’s operating companies and through acquisition. Brainware Solutions GmbH was acquired and added to this segment during the reporting period. Precision manufacturing Financial performance Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ LTM FY 2025 Net sales 13,513 7,411 82% 7,023 4,435 58% 29,730 23,628 EBITA 1,818 367 395% 1,174 613 92% 4,128 2,677 EBITA margin 13% 5% 17% 14% 14% 11% The companies in ARENIT’s Precision Manufacturing segment offer high-quality precision manufac-tured components and solutions to B2B customers, tailored to demanding technical specifications and quality standards. The companies typically operate in technically demanding niches and provide high-quality, customer-specific solutions. Net sales in Precision Manufacturing increased during the reporting periods, driven by acquisitions made in 2025.
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Interim report January – June 2026 7 I ARENIT INDUSTRIE SE Acquisitions ARENIT consolidated the following acquisition during the first six months: Company Registered office Segment Date of acquisition Shares Brainware Solutions GmbH Chemnitz, Germany Devices and Industrial Solutions 15 January 2026 100% Other information Employees The number of employees on June 30th 2026 amounted to 396 (334). The increase compared with the previous year’s first six months is primarily attributable to the acquisition completed during the first six months. Events after the reporting period Not applicable Related party transactions Related parties include the parent company and all direct and indirect subsidi-aries of the Group, as well as members of the managing directors, members of the Board of Directors, their close family members and former shareholders in accordance with IAS 24. Transactions between affiliated companies are carried out under normal market conditions. All intragroup transactions and balances are eliminated in the course of consolidation. Risks and un-certainties ARENIT’s operations are exposed to a number of risks and uncertainties related to its industrial activities and acquisition strategy. The most significant risks relate to macroeconomic developments, changes in industrial demand and market conditions, as the Group operates in specialised industrial niches that are influenced by the general economic environment. In addition, the Group’s strategy of acquiring and developing companies ex-poses it to risks associated with identifying suitable acquisition targets, inte-grating acquired businesses and achieving expected operational improvements. The Group is also exposed to financial risks, including interest rate risks, liquid-ity risks and credit risks. These risks arise primarily from the Group’s financing structure and from business relationships with customers and suppliers. As part of the preparation of the consolidated financial statements, manage-ment evaluates significant estimates and assumptions, including those relating to the valuation of financial liabilities, taxation and deferred tax assets, as well as the recoverability of assets. Changes in these assumptions may have an im-pact on the Group’s financial position and results.
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Interim report January – June 2026 8 I ARENIT INDUSTRIE SE The Group continuously monitors these risks and integrates risk considerations into its financial management and operational decision-making processes. Accounting policies The consolidated financial statements of ARENIT Industrie SE have been prepared in accordance with the IFRS Accounting Standards as adopted by the European Un-ion. The report has been prepared using the same accounting policies and calcu-lation methods as applied in the 2025 Annual Report, unless otherwise stated. The consolidated financial statements include ARENIT Industrie SE and all compa-nies over which the Group exercises control directly or indirectly. A subsidiary is consolidated from the date on which the Group obtains control and is deconsoli-dated when such control ceases. All intra-group transactions, balances, income and expenses are eliminated in the consolidated financial statements. Business combinations are accounted for using the acquisition method in accord-ance with IFRS 3. The identifiable assets acquired and liabilities assumed are rec-ognised at their fair values at the acquisition date. Transaction costs related to acquisitions are recognised in profit or loss when incurred. The consolidated financial statements are prepared in euros and generally based on the historical cost principle, except where IFRS requires measurement at fair value. Due to the presentation of amounts in thousands of euros (KEUR), rounding differ-ences may occur in the tables and calculations. This report has not been reviewed by the company’s auditor.
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Interim report January – June 2026 9 I ARENIT INDUSTRIE SE Declaration of the Board of Directors The Board of Directors and the Managing Directors declare that this report for the first six months provides a true and fair view of the Group’s operations, financial position and results, and describes the significant risks and uncertainties faced by the Group. This report has not been reviewed by the company’s auditors. Hamburg, 21 August 2026 Prof. Dr. T. Charles Mamisch, Chairman of the Board of Directors Dr. Nina Gillmann, Member of the Board of Directors Dr. Stefan Niemeier, Member of the Board of Directors, Co-CEO Maria Rydén, Member of the Board of Directors Victor Viros Usandizaga, Member of the Board of Directors Financial calendar Q3 2026 Report: 20 November 2026 Q4 2026 Report: 26 February 2027 Further information Investor relations: ir@arenit-industrie.se
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Interim report January – June 2026 10 I ARENIT INDUSTRIE SE ARENIT in brief ARENIT is a German industrial group, headquartered in Hamburg. ARENIT acquires and develops small and medium-sized industrial businesses in the German-speaking DACH region. With a decen-tralized group structure, ARENIT enables its subsidiaries to retain significant autonomy in day-to-day operations, while benefiting from the Group’s strategic guidance, networks, financial discipline, and access to capital. This model has allowed ARENIT to build a diversified portfolio across multiple sectors within the DACH region, positioning the Group as a preferred partner for business owners seeking a long-term, value-oriented succession solution for their company. At the end of June 2026, the Group comprises eleven operating companies with ten portfolio com-panies in Germany and an eleventh in Switzerland. ARENIT’s group companies are divided into two business areas: (i) Devices and Industrial Solutions, and (ii) Precision Manufacturing.
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Interim report January – June 2026 11 I ARENIT INDUSTRIE SE Consolidated financial statements Consolidated income statement and other comprehensive in-come statement Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ FY 2025 Net sales 45,557 29,559 54% 23,852 16,071 48% 69,915 Change in inventories of fin-ished and unfinished goods -1,441 -518 178% -1,551 -248 526% -1,390 Other income 667 310 115% 165 119 38% 1,135 Cost of materials -20,256 -13,041 55% -9,760 -7,108 37% -29,908 Gross profit 24,528 16,310 50% 12,706 8,835 44% 39,751 Personnel expenses -11,579 -8,405 38% -6,299 -4,243 48% -18,703 Other expenses -5,519 -3,431 61% -2,885 -2,364 22% -7,978 Depreciation of tangible assets & amortisation of intangible assets -2,306 -1,517 52% -1,124 -843 33% -3,906 Operating profit 5,123 2,957 73% 2,399 1,385 73% 9,164 Financial income 132 144 -9% 118 49 140% 238 Financial expenses -1,202 -852 41% -531 -400 33% -2,146 Profit before income tax 4,053 2,249 80% 1,986 1,034 92% 7,257 Income tax -2,646 -1,069 147% -1,283 -405 217% -2,947 Net profit 1,407 1,180 19% 703 629 12% 4,310 Items that will be reclassified to profit or loss in the future Changes from translation of foreign operations - -4 -4 -4 -3 Other comprehensive income/loss - -4 -4 -4 -3 Total comprehensive income for the period 1,407 1,176 20% 700 625 12% 4,307 Shares (#) 23,844,157 120,000 23,844,157 120,000 120,000 Earnings per share (EUR) - basic 0.06 9.83 0.03 5.24 35.92 - diluted 0.06 9.83 0.03 5.24 35.92 - EPS as per outstanding shares as of 30/06/26 0.06 0.05 0.03 0.03 0.18
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Interim report January – June 2026 12 I ARENIT INDUSTRIE SE Consolidated Balance sheet in KEUR Assets 30/06/2026 30/06/2025 31/12/2025 Equity & liabilities 30/06/2026 30/06/2025 31/12/2025 Non-current assets 70,641 60,406 59,951 Equity 85,490 42,709 45,527 Other intangible assets 8,000 6,367 5,801 Share capital 23,844 120 120 Goodwill 49,092 40,393 40,393 Reserves 60,285 41,454 41,143 Tangible assets 12,976 13,301 13,448 Other reserves -46 -46 -46 Other non-current financial assets 22 23 23 Net profit/loss for the year 1,407 1,180 4,310 Deferred tax assets 551 322 285 Non-current liabilities 49,813 44,438 41,125 Current assets 85,158 40,219 40,854 Long-term debt 41,427 37,453 34,142 Inventories 21,629 19,155 18,550 Non-current lease liabilities 4,751 3,812 4,202 Trade receivables 6,854 4,343 4,860 Other non-current fin. liabilities 642 878 674 Other current receivables 2,080 2,201 2,250 Deferred tax liabilities 2,994 2,295 2,108 Cash and cash equivalents 54,596 14,520 15,194 Current liabilities 20,495 13,750 14,152 Short-term debt 5,437 4,762 4,750 Trade payables 2,997 1,717 1,459 Provisions 1,526 370 505 Current lease liabilities 1,028 1,276 1,259 Other current financial liabilities 162 289 595 Prepayments 3,103 1,414 1,035 Other current liabilities 4,376 3,400 3,871 Assets held for sale - 272 - Income tax liabilities 1,865 523 680 Total assets 155,799 100,897 100,805 Total equity & liabilities 155,799 100,897 100,805
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Interim report January – June 2026 13 I ARENIT INDUSTRIE SE Consolidated statement of changes in equity in KEUR Subscribed Capital Reserves Thereof capital reserves Thereof retained earnings Other Reserves Net profit/ loss for the year Total equity As of 01/01/2025 120 41,219 41,219 0 -42 235 41,532 Carried forward from the previous year 0 235 0 235 0 -235 0 Dividends 0 0 0 0 0 0 0 Consolidated net profit 0 0 0 0 0 1,180 1,180 Other comprehensive income 0 0 0 0 -4 0 -4 Total comprehensive income for the year 0 0 0 0 -4 1,180 1,177 As of 30/06/2025 120 41,454 41,219 235 -46 1,180 42,709 As of 01/01/2026 120 41,143 40,908 235 -46 4,310 45,527 Carried forward from the previous year 0 4,310 0 4,310 0 -4,310 0 Expenses related to the capital increase 0 -3,099 -3,099 0 0 0 -3,099 Capital Increase 23,724 17,932 17,932 0 0 0 41,656 Dividends 0 0 0 0 0 0 0 Consolidated net profit 0 0 0 0 0 1,407 1,407 Other comprehensive income 0 0 0 0 0 0 0 Total comprehensive income for the year 0 0 0 0 0 1,407 1,407 As of 30/06/2026 23,844 60,285 55,741 4,545 -46 1,407 85,490
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Interim report January – June 2026 14 I ARENIT INDUSTRIE SE Consolidated cash flow statement Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ FY 2025 Operating activities Operating profit 5,123 2,957 2,399 1,385 9,164 Non-cash items 3,327 1,585 1,697 1,061 5,118 Other financial items - - - - 1 Income taxes paid -1,668 -1,069 -305 -405 -3,170 Cash flow before changes in working capital 6,783 3,472 3,792 2,040 11,113 Changes in working capital Increase (-)/decrease in inventories -1,033 -2,064 447 -371 -1,372 Increase (-)/decrease in trade receivables -632 2,939 414 3,724 1,444 Increase/decrease in trade payables 3,132 -379 -81 -632 -1,645 Changes in working capital 1,467 497 780 2,721 -1,573 Cash flow from operating activities 8,250 3,969 4,571 4,761 9,540 Investing activities Interest received 132 144 118 49 238 Investments in intangible assets -16 -44 20 10 -319 Investments in tangible assets -382 -580 -65 -315 -1,162 Sale in assets 351 209 272 209 466 Acquisition of subsidiaries net of cash & cash equivalents -13,418 -21,845 - -21,845 -21,845 Cash flow from investing activities -13,333 -22,115 346 -21,892 -22,622 Financing activities Interest paid -1,202 -852 -531 -400 -2,145 Payments of leasing liabilities -730 -815 -516 -647 -1,259 Increase/decrease in current credit facilities -165 778 -523 1,326 68 Borrowings 10,500 18,960 - 18,960 18,960 Repayments of borrowings -2,476 -2,857 -1,340 -2,038 -4,676 Capital Increase 41,656 - - - - Cost for capital increase -3,099 - - - - Dividends paid - - - - -160 Cash flow from financing activities 44,485 15,214 -2,909 17,202 10,789 Cash flow for the period 39,402 -2,933 2,008 71 -2,293 Cash and cash equivalents at beginning of period 15,194 17,453 52,592 14,449 17,453 Exchange rate differences in cash and cash equivalents - - -4 - 34 Cash and cash equivalents at end of period 54,596 14,520 54,596 14,520 15,194
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Interim report January – June 2026 15 I ARENIT INDUSTRIE SE Acquisitions On 15 January 2026, ARENIT acquired Brainware Solutions GmbH in Chemnitz/Germany. Brainware is a technology company that develops and manufactures systems for testing the precision and quality of manufactured products. This acquisition further strengthens the Group’s Devices and Industrial Solutions segment and broadens its technological capabilities. Brainware was consolidated into the Group from 15th of January onwards. Segment overview 01/01–30/06/2026 in KEUR Devices and industrial solutions Precision manu- facturing Total segments Reconciliation & central functions Group Net sales 32,039 13,513 45,552 5 45,557 EBITA 6,750 1,818 8,568 -873 7,695 01/01–30/06/2025 in KEUR Devices and industrial solutions Precision manu- facturing Total segments Reconciliation & central functions Group Net sales 22,122 7,411 29,533 25 29,559 EBITA 4,835 367 5,202 -604 4,598
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Interim report January – June 2026 16 I ARENIT INDUSTRIE SE Key performance indicators Six Months Second Quarter in KEUR 2026 2025 ∆ 2026 2025 ∆ Net sales 45,557 29,559 54% 23,852 16,071 48% Net sales excl. acquisitions of previous twelve months 34,871 na na 19,058 na na Organic growth 18% 19% na Operating Profit 5,123 2,957 73% 2,399 1,385 73% Reorganisation costs 477 768 -38% 368 423 -13% IFRS-conversion costs 184 - na 58 - na Other material cost & other cost 1,004 436 131% 557 394 42% EBIT 6,789 4,161 63% 3,382 2,202 54% Amortisation of intangible assets from acquisitions 906 437 107% 433 317 37% EBITA 7,695 4,598 67% 3,816 2,519 51% Depreciation of tangible assets & amortisation of intangible assets* 1,277 879 45% 567 428 51% EBITDA 8,972 5,476 64% 4,383 2,947 51% *of that coming from reorganisation 123 201 -39% 44 98 -55% in KEUR if not stated otherwise 30/06/ 2026 31/12/ 2025 Long term debt 41,427 34,142 Other non-current financial liabilities - - Short term debt 5,437 4,750 Cash and cash equivalents -54,596 -15,194 Interest Bearing Net Debt -7,732 23,698 LTM EBITDA 17,931 14,435 Interest Bearing Net Debt/ EBITDA -0.4x 1.6x (Note: Other non-current finanical liabilities comprised of a put option that is not interest bearing)
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Interim report January – June 2026 17 I ARENIT INDUSTRIE SE Financial instruments 30/06/2026 in KEUR Measurement category in accordance with IFRS 9 Carrying amount Amortised cost Fair value through profit or loss Fair value as at 30/06/ 2026 Level Cash and cash equivalents Amortised cost (AC) 54,596 54,596 Trade receivables AC 6,854 6,854 Other current receivables AC 82 82 Other current receivables Fair Value Through Profit or Loss (FVTPL) 9 9 2 Other non-current financial assets AC 22 22 Borrowings (long-term debt and short-term debt) AC 46,354 46,354 45,469 2 Non-current and current lease liabilities n/a 5,779 Other non-current financial liabilities AC 642 642 3 Trade payables AC 2,997 2,997 Other current financial liabilities AC 162 162
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Interim report January – June 2026 18 I ARENIT INDUSTRIE SE 30/06/2025 in KEUR Measurement category in accordance with IFRS 9 Carrying amount Amortised cost Fair value through profit or loss Fair value as at 30/06/ 2025 Level Cash and cash equivalents Amortised cost (AC) 14,520 14,520 Trade receivables AC 4,343 4,343 Other current receivables AC 65 65 Other current receivables Fair Value Through Profit or Loss (FVTPL) 14 14 2 Other non-current financial assets AC 23 23 Borrowings (long-term debt and short-term debt) AC 40,698 40,698 40,070 2 Non-current and current lease liabilities n/a 5,088 Other non-current financial liabilities AC 626 626 3 Trade payables AC 1,717 1,717 Other current financial liabilities AC 152 152 The Group's financial instruments are accounted for and measured in accordance with IFRS 9 and IFRS 13. The following table presents the measurement categories, carrying amounts, measurement bases and fair values, including their allocation to the fair value hierarchy levels. Where available, observable market inputs are used to determine fair values. In accordance with IFRS 13, the following fair value hierarchy levels apply: • Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities • Level 2: Valuation based on inputs that are directly or indirectly observable in the market but do not constitute quoted prices within Level 1 • Level 3: Measurement using unobservable market inputs
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Interim report January – June 2026 19 I ARENIT INDUSTRIE SE Definitions Derivative A financial instrument whose valuation depends on the performance of an un-derlying asset. These include, among other things, the interest rate cap. EBITDA EBITDA corresponds to earnings before interest, income taxes, depreciation and amortisation of property, plant and equipment and intangible assets. In addi-tion, EBITDA is adjusted for one-off expenses incurred in the reporting year. It therefore represents the Group's operating result without the impact of de-preciation and amortisation and without non-recurring, extraordinary ex-penses. EBITA EBITA corresponds to earnings before interest and income taxes as well as scheduled depreciation on acquired intangible assets (e.g., from business com-binations). EBITA is adjusted for one-off expenses incurred in the reporting year. This key figure shows the Group's operating result after depreciation of prop-erty, plant and equipment, but before amortisation of acquired intangible as-sets and before one-off expenses. EBITA margin EBITA divided by net sales. EBIT EBIT corresponds to earnings before interest and income taxes (EBIT), adjusted for one-off expenses incurred in the reporting year. The key figure thus shows the Group's operating result excluding the impact of non-recurring, extraordinary expenses. LTM Last Twelve Months One-off expenses One-off expenses are expenses that, from the Group's perspective, do not occur regularly, are of an exceptional nature or are specifically related to structural measures (e.g., capital measures). They are added to determine the EBITDA, EBITA and EBIT key figures in order to increase the comparability of the operat-ing earnings situation across periods. Interest Bearing Net Debt Long and short term debt, interst bearing pension provisions, liabilities related to interest bearing put/call options relating to acquisitions less cash and cash equivalents. Earnings per share Profit for the period divided by the average number of shares outstanding. Organic growth Growth in net sales versus the net sales of the comparable period of all compa-nies that belong to the scope of consolidation for 12 months or longer. Note: All amounts in this report are stated in thousands of Euro (KEUR) unless other-wise stated. Rounding may occur in tables and calculations, with the result that the total amounts stated are not always an exact sum of the rounded partial amounts.
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INDUSTRIE SE Headoffice Eulenkrugstraße 55–57 22359 Hamburg Germany Phone +49 40 645347-16 Fax +49 40 645347-17 Email info@arenit-industrie.se