Interim report
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BIMobject AB Interim report: July-September 2026 Third quarter financial highlights ● Net sales of MSEK 44.4 40.7, 9%. Adjusted for currency effects, sales increased by 10% ● Recurring revenue of MSEK 38.7 34.3, 13% and adjusted for currency effects 14%, representing 87% of total net sales ● ARR in constant currencies of MSEK 160.9 145.0 at end of quarter, 11% ● EBITDA of MSEK 0.9 6.9 ● Earnings per share amounted to SEK 0.03 0.03 ● Group cash flow from operating activities of MSEK 11.0 18.6 January - September financial highlights ● Net sales of MSEK 130.0 125.1, 4%. Adjusted for currency effects, sales increased by 8% ● Recurring revenue of MSEK 112.4 102.7, 9% and adjusted for currency effects 13%, representing 86% of total net sales ● EBITDA of MSEK 31.2 45.6, including restructuring costs of MSEK 11.7 5.1 ● EBITDA excluding restructuring costs of MSEK 19.5 40.5 ● Earnings per share amounted to SEK 0.26 0.33 ● Group cash flow from operating activities of MSEK 21.9 31.1 Events during and after the quarter Aug 27 2026 - BIMobject expands Prodikt ecosystem with three new data partners Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 1
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CEO’s Comments Net sales up 9% and EBITDA improved by MSEK 6.0 BIMobject continued to grow in the third quarter, while significantly reducing the operating loss. Net sales increased by 9% to MSEK 44.4 40.7, corresponding to 10% growth adjusted for currency effects. This was driven primarily by momentum in recurring revenue, which grew 13% to MSEK 38.7 34.3. Annual Recurring Revenue ARR reached MSEK 160.9 145.0 in constant currencies, an increase of 11% year-over-year. At the same time, EBITDA improved by MSEK 6.0 to MSEK 0.9 6.9, driven by continued focus on cost efficiency and the impact of the new organisation. The reorganisation, initiated earlier this year, began delivering results in Q2 and reached its planned cost effect in Q3. The new organisation is now largely in place. It gives us a more efficient cost structure and makes it easier to bring the capabilities of our two business areas together into one integrated offering for our customers, which will help us execute faster. Building one source of reliable product information The construction industry relies on product data at every stage, from design and procurement to construction, operation and reporting. Today, the same product is often described in different ways in every system it passes through. This creates manual work and errors, and decisions are made on incomplete information. Reliable product information only creates full value when it can be reused. The same information needs to work for the manufacturer that creates it, the wholesaler that sells it and the project tools where products are specified. BIMobject is well known for distributing BIM information. BIM content has always been more than geometry: it carries the technical product data that architects and engineers rely on. We are now building on this to deliver an even stronger platform for reliable product information in the construction industry. By bringing our capabilities together into one unified offering, we can collect, validate and distribute this information across the whole value chain. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 2
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Validating the platform with partners In early October, we started a pilot together with one of our partners, a building product wholesaler. The partner can use our improved platform to structure, validate and share product and sustainability data across its value chain. It builds on and further develops functionality from our earlier products, and existing customers will move to it over time. We chose to start with one partner so that we can test and adjust the solution closely, and spend our time on the product rather than on manual implementation work. During the autumn, we will develop it further based on the partner's feedback, and open it to more manufacturers, wholesalers and software partners over time. The improved platform is still in a phase of product development and validation, and revenue from it will build gradually. In line with our strategy to be the central source of reliable product information, we also added three new data partners in project software: Plant, Nodon and Veriad. These partners use our product data in their own tools, which shows the value of the information we collect and extends its reach into real projects. By integrating directly into project workflows, we make structured product information available in the tools construction professionals use every day. Each new partner makes it more attractive for manufacturers to publish their data with us, and more data in turn makes the platform more valuable for every user. A strong base to build on We start from a strong position: global reach, established relationships with building product manufacturers, more than 1.5 million users who have downloaded product information from our website so far 2026, and offerings that are already part of the industryʼs workflows. With that base, we are confident that we can provide more value and be the central platform for reliable product information in the construction industry, with a broader offering that lets us address a larger part of the market. Niklas Agevik, CEO Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 3
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BIMobject in Brief We are becoming the leading global provider of reliable product information for the construction industry, by delivering the right data in the right format to the right stakeholder at the right time. From a Fragmented Reality to a Connected Ecosystem Manufacturers today must update and manage their product data across multiple, separate databases to reach customers and partners. Our platform is built to let all stakeholders connect through one central source of reliable product information. Compile : We enable manufacturers to create high-quality, standardised, and ready-to-use product data, structured to meet the needs of real projects. Consume : We enable property developers, architects and engineers to consume reliable product information so they can make informed decisions. Connect : We connect manufacturers, wholesalers, project tools and other stakeholders and their data, all in one place. This can be through integrations with databases or clientsʼ internal systems. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 4
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Financial Summary Group (MSEK) 2024 Q3 2024 Q4 2025 Q1 2025 Q2 2025 Q3 2025 Q4 2026 Q1 2026 Q2 2026 Q3 ARR in constant currencies 135.6 138.9 139.3 140.2 145.0 149.8 153.2 155.6 160.9 Net sales 43.1 43.3 43.4 41.0 40.7 43.5 43.0 42.6 44.4 Recurring Revenue 34.6 34.9 34.6 33.7 34.3 35.9 36.6 37.0 38.7 Other Platform 0.8 0.9 0.9 0.6 0.3 0.5 0.7 1.1 0.6 Services 7.6 7.5 7.9 6.7 6.1 7.1 5.7 4.5 5.0 EBITDA 1.0 -3.8 -18.1 -20.6 -6.9 -9.9 -8.6 -21.7 -0.9 Operating result (EBIT) -0.8 -6.3 -20.2 -23.1 -10.2 -13.8 -12.4 -25.7 -4.8 Cash flow from operating activities -5.3 -7.2 1.7 -14.2 -18.6 -14.9 1.2 -12.1 -11.0 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 5
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Recurring Revenue Annual Recurring Revenue ARR is a key metric for understanding the revenue development within our Platform business, since net sales can be affected by the timing of revenue recognition, corrections and even variation of days between quarters. We report this metric in constant currencies, using the exchange rate on the last working day of the quarter. In Q3 2026, ARR in constant currencies grew by 11% year-over-year and 3% quarter-over-quarter. Underlying development during the quarter includes continued improvement of average revenue per contract as well as improved churn metrics in the EMEA region. Net Sales Net sales in the quarter amounted to MSEK 44.4 40.7, 9% compared with the same period of the previous year. Underlying, Platform revenue is growing at a higher pace than total net sales while Services revenues decreased. The currency effect was still negative year-over-year, but limited. The SEK has weakened during 2026. Adjusted for currency effects, net sales increased by 10% year-over-year. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 6
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Recurring revenue grew by 13% year-over-year and amounted to MSEK 38.7 34.3, and represented 87% 84% of total net sales. Adjusted for currency effect, recurring revenue increased by 14% year-over-year. Other Platform revenue amounted to MSEK 0.6 0.3 and relates to one-off campaigns on bimobject.com. Services net sales improved quarter-over-quarter but at a somewhat lower level compared to previous year at MSEK 5.0 6.1. Operating Result Operating result before interest and tax, EBIT, amounted to MSEK 4.8 10.2 during the quarter. The underlying year-over-year improvement is due to growth in Platform revenue together with lower costs, mainly from fewer external consultants and FTEs. Depreciation and amortisation of intangible assets increased somewhat, due to the acquisitions in August 2025. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 7
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Other external costs amounted to MSEK 14.7 18.3. The decrease is mainly due to lower costs for external consultants and lower bad debt losses. Personnel costs were flat at MSEK 32.7 32.6 year-over-year, despite fewer employees. Several factors offset the lower headcount. Senior management costs are higher than last year. Employees from the August 2025 acquisition were only included for part of last yearʼs quarter. The vacation effect was smaller this year, and sales commissions were higher. General salary inflation also contributed. Compared with previous quarters in 2026, personnel costs decreased significantly. This is primarily due to the reorganisation in Q2 and partly due to the vacation effect. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 8
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Financial Net Net financial items amounted to MSEK 1.0 2.8 in the quarter, including currency conversion on non-operational balance sheet items as well as return on liquid assets. The contribution from liquid assets, as defined in definitions, was MSEK 0.4 3.0 in the quarter. The unrealised and unbooked excess value in current investments was at MSEK 1.5 at the end of the quarter, which is MSEK 0.3 compared to the previous quarter. The return on liquid assets is a mix of interest on bank balances and return on current investments, where the return on current investments consists of both interest coupons and value development in corporate bonds and interest/bond funds. Cash Flow, Cash & Cash Equivalents Cash flow from operating activities in the quarter amounted to MSEK 11.0 18.6. The operating cash flow in the quarter is weaker than the operating result due to the seasonal pattern with annual billing, as well as accrual of reorganisation costs in Q2, partly paid out in Q3. Cash flow from financing activities amounted to MSEK 2.1 2.3, related to subscription warrants, and the exercise of LTIP 2023 warrants in particular. Available liquid assets were MSEK 137.0 171.4 at the end of the period, whereof cash and cash equivalents MSEK 32.5 56.3 and short-term investments MSEK 104.5 115.1. Equity & Liabilities Total equity was MSEK 131.4 173.1 at the end of the period. The company received a capital contribution through the exercise of subscription warrants of MSEK 2.1 in the third quarter. The equity/assets ratio was 54% 61% on 30 September. The group has no loans from credit institutions. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 9
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Other Information Events During and After the Period Aug 27 2026 - BIMobject expands Prodikt ecosystem with three new data partners Warrants & Incentive Programs The company has four active subscription warrant programs: ● LTIP 2024, expires in August 2027 ● LTIP 2025, expires in August 2028 ● Acquisition warrants GreenMetrica AB, expires in August 2028 ● LTIP 2026, expires in June 2029 Full terms and conditions for warrants can be found on the Companyʼs website https://investors.bimobject.com. BIMobject AB’s Share BIMobject AB is listed on Nasdaq First North Growth Market. Earnings per share EPS for the quarter amounted to SEK 0.03 0.03. After dilution, EPS amounted to SEK 0.03 0.03. The average number of shares during the quarter was 150,729,269 and the average number during the year was 148,892,182. The total number of shares at the end of the quarter was 151,177,639 147,668,814. All shares carry an equal share of votes and capital. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 10
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The table below shows BIMobjectʼs largest shareholders at the end of the period. Owners Number of shares Share of capital and votes David Johansson 23,908,819 15.82% Håkan Blomdahl 17,490,783 11.57% Jan Karlander 13,132,720 8.69% Nordnet Pensionsförsäkring 9,738,515 6.44% Avanza Pension 8,718,200 5.77% Lars Jörnow 8,057,588 5.33% Green Vision Invest AB 2,984,801 1.97% Johannes Reischböck 2,062,000 1.36% Procedural Labs AB 2,033,900 1.35% Martin Lindh 1,723,000 1.14% Total ten largest owners 89,850,326 59.43% Other shareholders 61,327,313 40.57% Total shares 151,177,639 100% Data provided by Monitor. Employees The number of employees in the Group on 30 September 2026 was 137 157. Parent Company The Parent Companyʼs operating income for the quarter amounted to MSEK 29.3 23.7 and operating costs amounted to MSEK 37.1 35.5. The result before appropriations and tax for the same period was MSEK 6.6 8.8. Equity was MSEK 131.9 194.1. Forward-Looking Information This report may contain forward-looking information based on management's current expectations. Although management believes the expectations expressed in such forward-looking information are reasonable, there are no assurances that these expectations will be correct. Consequently, future outcomes may vary considerably compared to the forward-looking information due to, among other things, changed market conditions for our products and more general changes to economic, market, Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 11
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and competitive conditions, changes to regulatory requirements or other policy measures, and exchange rate fluctuations. Upcoming Reports BIMobject AB prepares and publishes a financial report after the end of each quarter. Upcoming reports and events are scheduled as follows: Report / Event Date 2026 Year-end Report 11 February 2027 Q1 Interim Report 4 May 2027 Annual General Meeting 20 May 2027 Q2 Interim Report 29 July 2027 Q3 Interim Report 28 October 2027 2027 Year-end Report 10 February 2028 Presentation Shareholders, analysts and the media are welcome to a digital report presentation on 22 October 2026 1400 CEST. The presentation will be held in English via Zoom. To participate in the presentation, please register using the following link: https://us06web.zoom.us/webinar/register/WN_uHBqzyWnReqmJxPYFFJBDQ#/registration Certified Adviser FNCA Sweden AB. Submission of Interim Report Malmö, 22 October 2026 BIMobject AB Board of Directors For more information, please contact: Niklas Agevik, CEO Tel: 46 10 148 01 65 E-mail: ir@bimobject.com Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 12
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This information is information that BIMobject AB is obliged to publish in accordance with the EU Market Abuse Regulation. The information was provided by Niklas Agevik for publication on 22 October 2026 at 08.00 CEST. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 13
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Multi-Year Summary 2024 Q3 2024 Q4 2025 Q1 2025 Q2 2025 Q3 2025 Q4 2026 Q1 2026 Q2 2026 Q3 ARR in constant currencies (MSEK) 135.6 138.9 139.3 140.2 145.0 149.8 153.2 155.6 160.9 Net sales (MSEK) 43.1 43.3 43.4 41.0 40.7 43.5 43.0 42.6 44.4 Net sales growth (%) 5% 7% 10% -2% -6% 0% -1% 4% 9% Recurring revenue (MSEK) 34.6 34.9 34.6 33.7 34.3 35.9 36.6 37.0 38.7 Recurring revenue growth (%) 8% 7% 8% 0% -3% 3% 6% 10% 13% Recurring revenue share of net sales (%) 80% 81% 80% 82% 84% 82% 85% 87% 87% EBITDA (MSEK) 1.0 -3.8 -18.1 -20.6 -6.9 -9.9 -8.6 -21.7 -0.9 EBITDA (%) 2% -9% -42% -50% -17% -23% -20% -51% -2% Operating result (EBIT) (MSEK) -0.8 -6.3 -20.2 -23.1 -10.2 -13.8 -12.4 -25.7 -4.8 Operating result (EBIT) (%) -2% -15% -47% -56% -25% -32% -29% -60% -11% Earnings per share before dilution (SEK) 0.00 -0.01 -0.15 -0.16 -0.03 -0.09 -0.08 -0.16 -0.03 Earnings per share after dilution (SEK) 0.00 -0.01 -0.15 -0.16 -0.03 -0.09 -0.08 -0.16 -0.03 Number of employees 146 151 163 168 157 155 149 149 137 Net sales per employee (MSEK) 0.30 0.29 0.27 0.24 0.26 0.28 0.29 0.29 0.32 Cash flow from operating activities per share (SEK) -0.04 -0.05 -0.01 -0.10 -0.13 -0.10 0.01 -0.08 -0.07 Number of shares (thousands) 142,601 142,601 142,601 145,061 147,669 147,669 147,669 150,428 151,178 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 14
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Consolidated Income Statement (kSEK) Jul-Sep 2026 Jul-Sep 2025 Jan-Sep 2026 Jan-Sep 2025 Jan-Dec 2025 Net sales 44,392 40,651 130,015 125,061 168,572 Other operating income 328 387 988 764 1,112 Total operating income 44,720 41,039 131,003 125,825 169,684 Operating costs Capitalised work for own account 1,750 3,000 6,450 8,500 11,504 Other external costs -14,668 -18,327 -49,257 -60,171 -77,753 Personnel costs -32,660 -32,625 -119,384 -119,746 -158,904 EBITDA -858 -6,913 -31,188 -45,592 -55,469 Depreciation/amortisation -3,961 -3,335 -11,663 -7,945 -11,912 Operating result -4,820 -10,248 -42,851 -53,538 -67,380 Net financial items 954 2,793 3,654 2,139 3,371 Result before tax -3,866 -7,455 -39,198 -51,399 -64,010 Tax -109 3,530 -164 3,451 3,436 Result for the period -3,975 -3,925 -39,362 -47,948 -60,573 Attributable to: Shareholders of the Parent company -3,975 -3,925 -39,362 -47,948 -60,573 Non-controlling interests - - - - - Other information Earnings per share, before dilution (SEK) -0.03 -0.03 -0.26 -0.33 -0.42 Earnings per share, after dilution (SEK) -0.03 -0.03 -0.26 -0.33 -0.42 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 15
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Consolidated Balance Sheet (kSEK) Sep 30 2026 Sep 30 2025 Dec 31 2025 ASSETS Non-current assets Intangible non-current assets 60,405 65,729 64,796 Tangible non-current assets 1,937 1,905 1,986 Financial non-current assets 7,445 10,455 7,519 Total non-current assets 69,788 78,089 74,303 Current assets Accounts receivable 27,222 25,072 30,635 Other current receivables 1,851 1,875 1,658 Prepaid expenses and accrued income 5,352 6,872 5,848 Short-term investments 104,469 115,148 101,678 Cash and cash equivalents 32,499 56,268 51,969 Total current assets 171,394 205,234 191,787 TOTAL ASSETS 241,182 283,323 266,090 EQUITY AND LIABILITIES Equity attributable to shareholders of the Parent company 131,352 173,136 161,444 Non-controlling interests - - - Total equity 131,352 173,136 161,444 Provisions 7,139 10,316 7,147 Non-current liabilities 1,277 2,554 1,277 Current liabilities Accounts payable 6,101 5,710 3,114 Other current liabilities 7,017 7,115 7,651 Accrued expenses and deferred income 88,296 84,492 85,457 Total current liabilities 101,414 97,317 96,221 TOTAL EQUITY AND LIABILITIES 241,182 283,323 266,090 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 16
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Consolidated Statement of Changes in Equity (kSEK) Jan-Sep 2026 Jan-Sep 2025 Jan-Dec 2025 Opening balance 161,444 194,037 194,037 Exercise of subscription warrants 9,825 12,739 12,739 Directed share issue acquisition - 12,877 12,877 Issuance costs - -212 -212 Subscription warrants 840 -2,990 -2,936 Share related remunerations 98 97 97 Translation differences -1,493 4,536 5,415 Result for the period -39,362 -47,948 -60,573 Balance at end of period 131,352 173,136 161,444 Attributable to shareholders of the Parent company 131,352 173,136 161,444 Attributable to non-controlling interests - - - Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 17
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Consolidated Cash Flow Statement (kSEK) Jul-Sep 2026 Jul-Sep 2025 Jan-Sep 2026 Jan-Sep 2025 Jan-Dec 2025 Operating activities Result before tax items -3,866 -7,455 -39,198 -51,399 -64,010 Adjustments for non-cash items 3,910 1,820 9,070 11,029 14,440 Tax paid -75 -32 -149 -79 -343 Cash flow from operating activities before changes in working capital -30 -5,666 -30,277 -40,450 -49,913 Changes in net working capital -10,989 -12,964 8,383 9,339 3,877 Cash flow from operating activities -11,019 -18,631 -21,894 -31,110 -46,036 Investing activities Acquisition of subsidiary net cash impact - -1,956 - -1,956 -1,956 Change in intangible non-current assets -1,750 -3,000 -6,450 -8,500 -11,504 Change in tangible non-current assets -24 -206 -510 -1,141 -1,400 Change in financial non-current assets 1 - 69 - 1,611 Change in short-term investments -11,642 23,140 -2,098 31,132 45,153 Cash flow from investing activities -13,415 17,978 -8,990 19,536 30,295 Financing activities Subscription warrants 2,100 2,279 10,665 9,675 9,881 Cash flow from financing activities 2,100 2,279 10,665 9,675 9,881 Cash flow for the period -22,334 1,626 -20,219 -1,899 -5,861 Cash and cash equivalents at beginning of period 54,683 54,590 51,969 59,576 59,576 Exchange rate effects 150 53 749 -1,408 -1,746 Cash and cash equivalents at end of period 32,499 56,268 32,499 56,268 51,969 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 18
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Supplementary Disclosures to Cash Flow Statement Interest received, net 795 1,111 2,177 3,089 3,885 Items not affecting cash Reversal of depreciation 3,961 3,335 11,663 7,945 12,813 Share related remuneration 0 7 98 97 97 Write-down of accounts receivable 64 389 -960 1,864 1,607 Result from short-term investments 153 -2,133 -693 -2,639 -3,190 Provisions - -187 - -147 -147 Unrealised exchange rate differences and other items -268 410 -1,038 3,909 3,259 Total items not affecting cash 3,910 1,820 9,070 11,029 14,440 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 19
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Parent Company Income Statement (kSEK) Jul-Sep 2026 Jul-Sep 2025 Jan-Sep 2026 Jan-Sep 2025 Jan-Dec 2025 Operating income 29,261 23,693 84,867 68,336 97,161 Total operating income 29,261 23,693 84,867 68,336 97,161 Operating costs Other external costs -13,683 -16,884 -41,927 -45,241 -59,683 Personnel costs -22,313 -18,470 -85,435 -66,489 -94,801 Depreciation/amortisation -1,069 -144 -3,205 -383 -537 Operating result -7,805 -11,805 -45,700 -43,777 -57,860 Net financial items 1,179 2,982 4,236 2,624 -5,722 Result before tax -6,626 -8,823 -41,465 -41,153 -63,582 Appropriations - - - - -11,210 Tax - - - - 3,271 Result for the period -6,626 -8,823 -41,465 -41,153 -71,522 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 20
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Parent Company Balance Sheet (kSEK) Sep 30 2026 Sep 30 2025 Dec 31 2025 ASSETS Intangible fixed assets 13,820 - 16,523 Tangible non-current assets 1,701 1,730 1,835 Financial non-current assets 38,186 66,309 41,126 Total non-current assets 53,707 68,039 59,485 Accounts receivable 12,944 11,809 16,733 Receivables, Group companies 2,330 19,333 9,805 Other current receivables 973 942 1,185 Prepaid expenses and accrued income 5,083 4,943 4,797 Short-term investments 104,469 115,148 101,678 Cash and cash equivalents 21,106 41,477 38,896 Total current assets 146,907 193,651 173,094 TOTAL ASSETS 200,613 261,691 232,578 EQUITY AND LIABILITIES Restricted equity 1,663 1,624 1,624 Unrestricted equity 130,216 192,441 161,003 Total equity 131,879 194,065 162,628 Non-current liabilities 1,277 2,554 1,277 Accounts payable 5,722 4,583 2,677 Liabilities, Group companies 6,105 4,690 6,559 Other current liabilities 5,461 3,739 5,274 Accrued expenses and deferred income 50,169 52,058 54,164 Total current liabilities 67,457 65,071 68,674 TOTAL EQUITY AND LIABILITIES 200,613 261,691 232,578 Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 21
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Notes Accounting and Valuation Principles This interim report has been prepared in accordance with the Swedish Annual Accounts Act. The accounting and valuation policies applied follow the Swedish Accounting Standards Boardʼs BFNAR 20121 K3 and are unchanged since the latest published annual report. Amounts are reported in Swedish kronor and rounded to the nearest thousand unless otherwise stated. Amounts and figures stated in brackets are comparatives for the corresponding period of the previous year, unless otherwise stated. The registered Parent Company is BIMobject AB. Auditor’s Review The interim report has not been reviewed by the Companyʼs auditor. Risks and Uncertainties BIMobject is, through its operations, exposed to common business and financial risks. These risks are described in detail in the latest annual report. Transactions with Related Parties Any transactions with related parties have been conducted on market terms. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 22
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Definitions Annual Recurring Revenue (ARR) The annual contract value of all active subscription contracts per the last day of the quarter, using the exchange rate on the last working day of the quarter. For better quarter-over-quarter comparison, all previous quarters are calculated using the same exchange rate as the current quarter. Cash Flow from Operating Activities per Share Cash flow from operating activities divided by the average number of shares outstanding. Currency-adjusted growth Growth calculated with prior-period figures translated at current-period exchange rates. EBITDA Operating result before depreciation on tangible and intangible non-current assets. The purpose is to assess the Groupʼs operational activities. EBITDA is a supplement to operating result EBIT. EBITDA excluding restructuring costs EBITDA excluding costs for notice periods, severance and related costs attributable to the reorganisations in 2025 and 2026. Growth in Net Sales The measure shows %-growth in net sales compared to the same period during previous year. Liquid Assets Cash and cash equivalents and short-term investments as the short-term investments are deemed to consist of securities with relatively low risk traded at a liquid market that enables liquid cash generally within a couple of days if called upon. Operating Result, EBIT Operating result according to the income statement. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 23
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Operating Margin, EBIT (%) Operating result in relation to net sales. Platform Revenue Consists of subscription fees, advertising fees and joint venture license fees through our platforms. Recurring Revenue Revenue of annual recurring nature, referring to subscription revenue within our Platform business, such as contracts with manufacturers publishing their products on bimobject.com and prodikt.com. Recurring revenue comprises the main part of Platform net sales. Services Revenue Consists of revenue from services provided to our customers, such as projects for creating BIM objects, as well as Life Cycle Assessments LCAs and Environmental Product Declarations EPDs. Nordenskiöldsgatan 24 211 19 Malmö, Sweden 46 10 148 01 65 info@bim.com 24