First Sensor (SIS) investor relations material

Executive summary

• Sales for the first half of 2026 were €40.1 million, down 16.8% year-over-year, reflecting ongoing weak business performance.

• The company transitioned to reporting under German commercial law (HGB) after selling its last subsidiary, impacting comparability with prior periods.

• Order intake improved in Q2 2026, indicating a potential recovery in the coming months.

• Guidance for full-year sales remains at €85–95 million, with investment volume expected at €2.5–3.5 million.

Financial highlights

• Q2 2026 revenue was €19.6 million, nearly flat sequentially from Q1 (€20.5 million).

• Profit for the period before profit transfer was €19.4 million, up from €4.9 million year-over-year, mainly due to a €21.7 million capital gain from the sale of First Sensor Lewicki GmbH.

• Operating cash flow for the first six months was €9.7 million, down from €13.2 million year-over-year.

• Free cash flow reached €39.5 million, driven by the non-recurring effect of the subsidiary sale.

• Net cash position increased to €44.8 million as of March 31, 2026, from €26.0 million at September 30, 2025.

Outlook and guidance

• Sales for FY 2026 are forecast at €85–95 million, with expectations of improvement in the second half due to better order intake.

• Investment volume for the year is projected at €2.5–3.5 million, with most spending planned for H2.

• Working capital is expected to remain stable, and liquidity is deemed sufficient for operations and investments.