B2 Impact (B2H) investor relations material

Value creation and business model

• Focuses on reintegrating customers into the financial ecosystem and supporting healthier balance sheets for financial institutions through technology-enabled debt resolution.

• Combines technology, analytics, and local expertise to deliver flexible, sustainable payment solutions and customer-friendly interactions.

• Acquires non-performing loan (NPL) portfolios and manages collections internally for scalable, sustainable growth.

Financial performance and growth

• Achieved NOK 3.1bn invested and committed, with plans to invest at least NOK 4bn in 2026.

• Total Estimated Remaining Collections (ERC) reached NOK 28.9bn as of Q2'26, with 91% in unsecured portfolios.

• LTM Q2'26 net profit increased 45% to NOK 820m, and EPS rose 44% to 2.21.

• Cash EBITDA grew 20% to NOK 4.87bn, with a cash margin of 72%.

• Leverage ratio improved to 2.1x, and equity ratio stood at 29%.

Operational efficiency and collection performance

• Unsecured collection performance reached 117%, with a 26% increase in collections per FTE year-over-year.

• Continued focus on efficiency through improved collection strategies and accelerated use of AI tools.

• Stable operating expenses and increased scalability, with opex/cash revenue trending down.

• Strong cash flow supports low leverage and investment growth, enabling high dividend payouts.