Sono N : pro forma condensed consolidated Balance Sheet and Statement of Income as of and for the nine months ended September 30, 2024 Form 6 K

Pro Forma Combined

Following Recapitalization

kEUR

kEUR

kEUR

Revenue

–

–

–

–

Cost of goods sold

–

–

–

–

Gross loss

–

–

–

–

Cost of development expenses

(1,075)

–

–

(1,075)

Selling and distribution expenses

(437)

–

–

(437)

General and administrative expenses

(4,331)

–

–

(4,331)

Other operating (expenses)/income

67

–

–

67

Gain/(loss) on deconsolidation/reconsolidation

63,549

–

–

63,549

Operating Income/(Loss)

57,773

–

–

57,773

Interest and similar income

3,583

–

–

3,583

Interest and similar expenses

(4,944)

(552)

–

(5,496)

Income/(Loss) before tax

56,414

(552)

–

55,860

Taxes on income

–

–

–

–

Deferred taxes on expense

–

–

–

–

Income/(Loss) for the period

56,414

(552)

–

55,860

mUSD 5 New Convertible Debenture

(A)

Debt to Equity Conversion Adjustments

(B)

kEUR

kEUR

kEUR

kEUR

ASSETS

Noncurrent assets

Property, plant and equipment

80

–

–

80

Right-of-use assets

985

–

–

985

Other financial assets

50

–

–

50

1,115

–

–

1,115

Current assets

Work in progress

178

–

–

178

Other financial assets

–

–

–

–

Other non-financial assets

424

–

–

424

Cash and cash equivalents

2,957

4,749

–

7,706

3,559

–

–

8,308

Total assets

4,674

4,749

–

9,423

EQUITY AND LIABILITIES

Equity

Subscribed capital

10,844

–

36,990

47,834

Capital and other reserves

287,904

–

–

287,904

Accumulated deficit

(327,924)

–

(552)

(328,476)

Total Equity

(29,176)

–

36,438

7,262

Noncurrent liabilities

Financial liabilities

938

–

–

938

938

–

–

938

Current liabilities

Financial liabilities

31,689

4,749

(36,438)

–

Trade and other payables

955

–

–

955

Other liabilities

268

–

–

268

32,912

4,749

(36,438)

1,223

Total equity and liabilities

4,674

4,749

–

9,423