Notes to the Condensed Consolidated Half-Year Financial Statements

The unaudited condensed consolidated half-year financial statements have been prepared in accordance with IAS 34 “Interim Financial Reporting”. They are based on the financial statements of the individual Group companies drawn up according to uniform accounting policies as of June 30, 2026. The condensed consolidated half-year financial statements are not subject to the same requirements as the consolidated annual financial statements. It is recommended to read the condensed consolidated half-year financial statements in conjunction with the consolidated financial statements as of December 31, 2025. The condensed consolidated half-year financial statements are published exclusively in English. The financial information disclosed in this report may not add up precisely to the disclosed totals due to rounding. Ratios and variances are calculated using the exact underlying amount and not the disclosed rounded amount. Autoneum’s business activities are not subject to pronounced seasonal fluctuations. The condensed consolidated half-year financial statements 2026 were authorized for issue by the Board of Directors on July 28, 2026.

The accounting policies applied in these condensed consolidated half-year financial statements are the same as those applied in the consolidated financial statements as of December 31, 2025. New and revised standards and interpretations effective as of January 1, 2026 have been applied but did not have any significant impact on the Group’s condensed consolidated half-year financial statements.

IFRS 18 will significantly impact the presentation and disclosure of the Group’s consolidated financial statements from 2027 onwards, including the comparative information for 2026. The Group is currently in the final stage of assessing the impact of the new standard, particularly with respect to the structure of the Group’s income statement, the statement of cash flows and the additional disclosures required for management-defined performance measures (MPMs).

In the first half-year 2026, the Group newly established Autoneum (Wuhu) Co., Ltd., Wuhu, which is fully owned by Autoneum. In addition, Autoneum Pilsen s.r.o., Rokycany, was merged into Autoneum CZ s.r.o., Choceň.

In the prior-year period, Autoneum acquired a majority stake of 70% in the Chinese automotive supplier Jiangsu Huanyu Group as of February 28, 2025. As a result, Business Group Asia secured access to all major Chinese manufacturers such as BYD, BAIC and GAC, which significantly contributes to the ability to increase its annual revenue.

For Jiangsu Huanyu Group the recognized amounts of assets acquired and liabilities assumed at the date of acquisition were provisional in nature as of June 30, 2025. The amounts recognized for the underlying net assets acquired were finalized as of December 31, 2025, resulting in a decrease of CHF 3.3 million, mainly relating to trade receivables, trade payables and other current and non-current liabilities. These measurement period adjustments to the opening balance at the date of acquisition did not have a material impact on the Group's results for the first half-year 2025.

On November 28, 2025 Autoneum acquired all shares of Chengdu Yiqi-Sihuan Group, an automotive supplier for acoustic and thermal management in China. The acquisition of Chengdu Yiqi-Sihuan Group further broadens the Group's customer base in a key market. Since the purchase price and the purchase price allocation still entail some uncertainty, mainly due to the pending finalization of the closing accounts, the positions remain provisional and will be finalized until the end of the measurement period.

Segment information is based on Autoneum Group’s internal organization and management structure as well as on the internal financial reporting to the Group Executive Board and the Board of Directors. The chief operating decision maker is the CEO.

Autoneum is the globally leading automotive supplier in acoustic and thermal management for light and commercial vehicles. Autoneum develops and produces multifunctional, lightweight and sustainable components and systems for interior floor, interior trim as well as engine bay and underbody of vehicles.

The reporting is based on the following four reportable segments (Business Groups/BG): BG Europe, BG North America, BG Asia and BG SAMEA (South America, Middle East and Africa). “Corporate and elimination” includes Autoneum Holding Ltd and the corporate center with its respective legal entities, an operation that produces parts for Autoneum’s manufacturing lines, investments in associated companies and inter-segment eliminations. Transactions between the Business Groups are made on the same basis as with independent third parties.

Neither significant changes in the fair value hierarchy nor in the fair value measurement assumptions of financial instruments occurred in the period under review. The Group neither issued, repurchased nor repaid Autoneum bonds in the reporting period.

Autoneum maintains a long-term credit agreement with a bank syndicate in the amount of CHF 350.0 million, whereof CHF 236.3 million was drawn at June 30, 2026 (December 31, 2025: CHF 251.5 million).

On December 8, 2017 Autoneum Holding Ltd issued a fixed-rate bond with a nominal value of CHF 100.0 million, which was listed on the SIX Swiss Exchange (AUT17, ISIN: CH0373476032). The bond carried a coupon rate of 1.125% and had a term of eight years, which was repaid at the final maturity on December 8, 2025.

There were no events between June 30, 2026 and July 28, 2026 that would necessitate adjustments to the book value of the Group’s assets or liabilities, or require additional disclosure in the condensed consolidated half-year financial statements.