THE BOARD OF DIRECTORS APPROVED THE DRAFT CONSOLIDATED FINANCIAL STATEMENTS AND THE SEPARATE FINANCIAL STATEMENTS AS OF JUNE 30, 2026 PREPARED FOR THE FIRST TIME IN ACCORDANCE WITH IAS/IFRS INTERNATIONAL ACCOUNTING STANDARDS

Informazione

Regolamentata n.

20205-42-2026Data/Ora Inizio Diffusione 25 Settembre 2026 12:49:15Euronext Growth Milan

Societa' :EVISO

Utenza - referente :EVISON02 - LAURA MILANESIO

Tipologia :1.1

Data/Ora Ricezione :25 Settembre 2026 12:49:15 Data/Ora Inizio Diffusione :25 Settembre 2026 12:49:15

Oggetto :THE BOARD OF DIRECTORS APPROVED

THE DRAFT CONSOLIDATED FINANCIAL

STATEMENTS AND THE SEPARATE

FINANCIAL STATEMENTS AS OF JUNE 30,

2026 PREPARED FOR THE FIRST TIME IN

ACCORDANCE WITH IAS/IFRS

INTERNATIONAL ACCOUNTING STANDARDS

Testo del comunicato

Vedi allegato

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

1

Press Release

eVISO: THE BOARD OF DIRECTORS APPROVED THE DRAFT CONSOLIDATED FINANCIAL

STATEMENTS AND THE SEPARATE FINANCIAL STATEMENTS AS OF JUNE 30 , 2026 PREPARED

FOR THE FIRST TIME IN ACCORDANCE WITH IAS/IFRS INTERNATIONAL ACCOUNTING

STANDARDS

GROSS MARGIN UP 9% AND VOLUMES UP 13% YoY

1Adjusted EBITDA AT EURO 14.7 MILLION, UP 4% Y oY

REVENUES GROWTH (+8% Y oY), DRIVEN BY INCREASED VOLUMES IN THE DIRECT CHANNEL

(+32% Y oY) AND IN GAS (+88% Y oY)

Key consolidated results for the period July 2025 –June 2026:

• Gross margin of Euro 21.8 million, up from Euro 20. 0 million in FY 24/25;

• Revenues at Euro 341.0 million, up compared to Euro 315.6 million in FY 24/25;

• EBITDA2 at Euro 10.4 million, up 3% compared to Euro 10.1 million in FY 24/25;

• Net result of Euro 5.2 million, up 4% compared to Euro 5.0 million in FY 24/25;

• Net Financial Position3 (cash positive) at Euro 10.4 million, compared to a NFP (cash positive) of Euro 10.2 million as of June 30, 2025.

• Proposal to distribute a dividend total ling approximately Euro 1.4 million , corresponding to a payout ratio of a bout 27%

Saluzzo (CN), 24 September 2026 – eVISO S.p.A. ( ticker : EVISO) – a technology company listed on the EGM – announces that its Board of Directors, meeting on today ’s date , reviewed and approved the draft consolidated financial statements and the separate financial statements as of June 30, 2026. These have been prepared for the first time in accordance with International Accounting Standards IAS/IFRS to enhance the comparability of the Company’s results on a global scale and within international markets.

1 Adjusted EBITDA is calculated by adding the following items to EBITDA: stock option plans ( Euro 0.4 million), customer acquisition costs ( Euro 3.4 million), digital channel advertising costs ( Euro 0.2 million), and sponsorships ( Euro 0.2 million). In the future, the scope will also include costs arising from customer base acquisitions, M&A activities and other non -recurring costs.

2 EBITDA : Alternative Performance Measure. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization – Gross Operating Margin) is an alternative performance measure not expressly defined by IAS/IFRS accounting standards but used by the Company’s management to monitor and evaluate its operating performance; it is unaffected by volatility resulting from differing criteri a for determ ining taxable income, the amount and characteristics of invested capital, or related depreciation and amortization policies. For eV ISO, this indicator is defined as the Profit/(Loss) for the period before depreciation , amortization and impairment of tangible and intangible assets, financial income and expenses, and income taxes.

3 Net Financial Position —which corresponds to net financial indebtedness under IAS/IFRS accounting standards —is calculated by summing the monetary net financial position (a cash surplus of Euro 8.8 million), current financial assets (cash equivalents of Euro 1.5 million), and non -

current financial assets (approximately Euro 0.1 million).

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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For the purposes of comparability of financial information, the data for the 2024/2025 financial year have been restated in accordance with IFRS 1, through the retrospective application of the main relevant standards that impacted the Company's results.

It should be noted that, as a result of the transition to IAS/IFRS standards, certain financial statement indicators differ from the values originally determined under Italian accounting standards (OIC). This difference is attributable to the new accounting treatment and the dif fering recognition and measurement rules prescribed by IAS/IFRS.

Lucia Fracassi, Chief Executive Officer of eVISO , commented : “The 2025/2026 financial year demonstrates eVISO’s ability to grow simultaneously in terms of size, diversification, and profitability.

The Company closed the year with revenues of Euro 341.0 million (+8%), a Gross Margin of Euro 21.8 million (+ 9%), an adjusted EBITDA of Euro 14.7 million (+ 4%), and a net result of Euro 5.2 million (+4%) compared to the previous year. This financial growth is accompanied by a significant expansion of the platform: total managed volumes reached 1,421.8 GWh (+13%), with 209,753 PODs and PDRs served.

The direct channel reached 626.2 GWh (+32%), while gas rose to 208 GWh (+88%), increasing its share of total volumes from 9% to 15%. These results confirm the trends already evident in the preliminary FY25/26 data and demonstrate the platform and organization’s ability to handle incr easing complexity as the business scales up. A greater number of customers, commodities, and channels generates an increasing volume of data, processes, and decisions to manage. Proprietary technology enables an ever -

larger share of this complexity to be i ntegrated into the systems, thereby enhancing the model's replicability and efficiency. The year also marked the start of international expansion with the establishment of eVISO L UZ Y GAS in Spain, alongside the strengthening of the management and financial structure to support the Group's increased scale ”.

Gianfranco Sorasio, Chief Executive Officer and Chairman of eVISO , commented : “eVISO has both strengthened industrial -scale projects, as electricity sales through the direct commercial network and reseller channel, and scaled up emerging, high -growth projects, as gas sales through the commercial network (+47% YoY), electricity sales (+66%) and gas (204%) through the agency channel, gas sales through the reseller channel (+683%), and energy procurement from renewable plants (+87%). The proprietary algo trading platforms have processed over 12 TWh of electricity (+88%) and approximately 0.24 TWh of gas (new technology). eVISO has invested over 77,000 working -hours in the development of its digital infrastructure, demonstrating a unique capacity for scale compared to almost all market operators. These projects are complemented by high -potential innovation lines as the retail channel, the digital channel with e VISO giro app, and international expansion in Spain. A pipeline of projects supports short -, medium -, and long -term growth ambitions ”.

INTRODUCTION

As previously announced on August 27, 2026, the financial statements as of June 30, 2026, mark two significant developments in eVISO’s financial reporting: the initial application of IAS/IFRS international accounting standards and the preparation of the Group’s first consolidated financial statements , replacing the Italian accounting standards adopted in prior years. In accordance with IFRS 1, the transition date to IAS/IFRS standards was set at July 1, 202 4.

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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Adopting IAS/IFRS standards enables eVISO to speak the same accounting language as international institutional investors, thereby enhancing the global comparability of the Company’s results.

Furthermore, the preparation of its first consolidated financial statements accompanies the Group’s expansion beyond Italy , started with the establishment of eVISO LUZ Y GAS S.A. in Spain , by providing the most suitable standard for representing a growing, multi -country enterprise. Finally, this new accounting framework strengthens the processes supporting future external growth initiatives, confirming the evolution of the Company’s manage ment and financial structure toward more robust governance.

The reclassified consolidated and separate financial statements as of June 30, 2026, have been prepared in accordance with the international accounting standards IAS/IFRS issued by the International Accounting Standards Board (IASB) and the related interpr etations issued by the IFRS Interpretations Committee (IFRS IC, formerly IFRIC) and the former Standing Interpretations Committee (SIC), as endorsed by the European Union pursuant to Regulation (EC) No. 1606/2002 (hereinafter, the “IAS/IFRS Standards”).

The scope of consolidation includes the following companies consolidated using the full consolidation method: i) eVISO LUZ Y GAS, S.A., incorporated in Spain in April 2026 and based in Galicia, with a share capital of Euro 60,000. The company is fully consolidated based on balance sheet data as of June 30, 2026, and, regarding income statement data, for the period from April to June 2026; ii) SmartMele Fruits Trading L.L.C., incorporated in Dubai in February 2025. The compan y is currently inactive.

The following associates, accounted for using the equity method , are also included within the same scope: i) GD System S.r.l. , 73.33% owned by eVISO. Based at eVISO’s headquarters, the company provides ICT services to private individuals and businesses, supplying systems, software, applications, and system maintenance. The company is classified as an associate and is not fully c onsolidated, as eVISO does not exercise control over it, given the quorum requirements for meetings and resolutions set out in the associate ’s bylaws ; ii) Greenovation S.r.l., 30% owned by eVISO. Based in Turin, the company operates in the field of energy and seismic efficiency upgrades for buildings.

KEY CONSOLIDATED FINANCIAL AND ECONOMIC RESULTS AS OF JUNE 30, 2026

RECLASSIFIED CONSOLIDATED INCOME STATEMENT

€/M FY25/26 FY24/25 % YoY

Revenues 341.0 315.6 +8% Gross Margin 21.8 20.0 +9%

EBITDA 10.4 10.1 +3%

Adjusted EBITDA 14.7 14.1 +4% Net result 5.2 5.0 +4%

Revenues stood at Euro 341.0 million, an 8% increase compared to Euro 315.6 million recorded in the previous year, driven primarily by higher volumes in the direct channel (for both electricity and gas). In the reseller channel , the decline in electricity ( -6%) was partially offset by strong growth in gas (+675%).

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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The 2025/2026 financial year also saw a reduction in the average energy price (the "average index4"), which fell from 114.7 €/MWh in the July 2024 –June 2025 period to 107.9 €/MWh in the July 2025 –June 2026 period ( -6% YoY).

Below is a breakdown of revenues by operating segment and total gross margin:

M€ FY 25/26 % FY 24/25 % VAR%

ELECTRICITY DIRECT CHANNEL 108 .3 32% 90.5 29% 20%

ELECTRICITY RESELLER CHANNEL 181 .3 53% 192 .7 61% -6%

NATURAL GAS DIRECT CHANNEL 14.0 4% 9.2 3% 52%

NATURAL GAS RESELLER CHANNEL 3.1 1% 0.4 0% 675%

ANCILLARY SERVICES, BIG DATA 5.8 2% 6.7 2% -13%

SMARTMELE SERVICES 0.2 0% 0.5 0% -60%

ELECTRICITY TRADING 28.3 8% 15.6 5% 81%

TURNOVER 341 .0 315 .6   8%

GROSS MARGIN 21.8   20.0   9%

Gross margin stands at Euro 21.8 million, up 9 % compared to Euro 20.0 million recorded in the previous year, driven primarily by growth in the direct channel.

Aggregate Gross Margin in thousands of euros (€k): the chart displays both the total aggregate value and the value for each individual business line. The trailing compound growth rate for FY25/26 over a six -year period is equal to 35%.

• POWER

The total electricity supplied is equal to 1,21 4 GWh, up 5% compared to 1,15 3 GWh in the July 2024 – June 2025 period, of which 758 GWh related to the reseller channel (down by 3% compared to 784 GWh in the July 2024 – June 2025 period) and 455 GWh related to the direct channel (up 23% compared to 369 GWh in the July 2024 – June 2025 period).

4 Average Index: average price of electricity and natural gas over the total economic value of electricity and natural gas delivered

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

5

The number of collections points (PODs) rose by 3% (compared to 187,620 PODs managed during the July 2024 – June 2025 period) reaching 192,468; of these, 31,179 were direct (+20% YoY) and 161,289 were managed by resellers matched to eVISO (remaining substantially stable, in line with the previous financial year). The 111 resellers matched to eVISO represent approximately 14% of the total number of sales operators active in the free market (796), according to the Ministry of Environment and Energy Security’s List of Electricity Sellers (EVE) as of June 30, 2026. The total POD figure includes 2,590 retail customer PODs —a significant increase from the 1,303 PODs recorded in the July 20 24 – June 2025 period —reflecting the strategy to penetrate this market segment.

In terms of margins, the Gross Margin for the direct channel stands at Euro 11.8 million (+17% compared to Euro 10.1 million in the July 2024 – June 2025 period), while the Gross Margin for the reseller channel stands at Euro 7.8 million ( -5% compared to Euro 8.3 million in the July 2024 – June 2025 period). The charts below illustrate the trends in total Gross Margin and volumes for the power segment across both the direct and reseller channels.

The graph on the left presents, for the direct channel, the historical dynamics of the Gross Margin (k€, bars ) and the volume of energy supplied (MWh, line). The graph on the right presents the same parameters for the reseller channel.

In unit terms, the Gross Margin for direct customers shifts from 27.47 €/MWh (July 2024 – June 2025 period) to 25.96 €/MWh, representing a 5% contraction; this is driven by the increased share of the agency channel within the overall segment and the onboarding of large -scale customers, which fue lled the significant rise in volumes managed during the period. The unit gross margin for reseller customers moves from 10.53 €/MWh (July 2024 – June 2025 period) to 10.32 €/MWh, showing a slight decline attributable to the different customer mix. Below are two charts illustrating the unit Gross Margin trends for the power segment across both the direct and reseller channels.

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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The chart on the left shows the historical trend of the unit gross margin (€/MWh) for the direct channel. The chart on the ri ght shows the same parameter for the reseller channel.

In September 2026, electricity volumes matched to eVISO – as reported by the Integrated Information System (SII), the public body managing data flows for the electricity and gas markets – stood at 1,291 GWh, comprising 775 GWh from the reseller channel and 516 GWh from the direct channel.

• GAS

Total gas supplied amounted to 208 GWh, up 88% from 111 GWh in the July 2024 – June 2025 period.

The direct channel remained the predominant sales channel, with 171 GWh (+61% compared with 106 GWh in the July 2024 – June 2025 period), while the reseller channel reached 37 GWh (+683% compared with 5 GWh in the July 2024 –June 2025 period).

The total collection points (PDR) stood at 17,285, comprising 8,117 in the direct channel (+43% YoY) and 9,168 in the reseller channel (+488% YoY) and recorded a 139% increase compared with the 7,236 PDRs managed in the July 2024 – June 2025 period.

In terms of profitability, the direct channel’s Gross Margin stood at Euro 1.4 million (+34% compared with Euro 1.0 million in the July 2024 – June 2025 period), while the reseller channel’s Gross Margin reached Euro 0.2 million (8x the Euro 22 thousand recorded in the July 2024 – June 2025 period). The charts below show the Gross Margin and volume trends for the direct and reseller channels of the gas segment .

The chart on the left shows the historical trend in Gross Margin ( k€ bars ) and gas volumes supplied (MWh, line) for the direct channel. The graph on the right shows the same metrics for the reseller channel, which has been active since FY 2023/24.

In unit terms , Gross Margin per MWh for direct customers stood at 8.11 €/MWh, down from 9.78 €/MWh in the July 2024 – June 2025 period, following the start of supply to larger, gas -intensive customers. Gross Margin per MWh for reseller customers remained broadly stable, rising from 4.57 €/MWh in the July 2024 – June 2025 period to 4.77 €/MWh. The two graphs below show Gross Margin trends for the direct and reseller channels of the gas segment .

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

7

The chart on the left shows the historical trend in Gross Margin per unit (€/MWh) for the direct channel. The chart on the right shows the same metric for the reseller channel from FY 2023/24, when the channel was also introduced in the gas segment.

The limited num ber of points of delivery and low volumes supplied through the reseller channel in FY 2023/24 make that year’s figure of limited reliability .

In September 2026, gas volumes matched to eVISO, as reported by SII, stood at 278 GWh, comprising 205 GWh for the direct channel and 73 GWh for the reseller channel .

• ANCILLARY SERVICES AND BIG DA TA

Ancillary service requests subject to invoicing totalled 36,136, up 19% from the 30,280 requests processed in the July 2024 – June 2025 period, driven by a significant increase in requests through the direct channel.

• FRESH APPLES

During the financial year, 958 tons of fresh and processing apples and 285 tons of peaches were delivered.

*** Operating costs increased by 8% year on year, from Euro 300.8 to Euro 325.2 million, mainly due to higher energy purchase and transportation costs .

Personnel cost increased by approximately 14% , (from Euro 5.8 to Euro 6.6 million) , with the average workforce between the two financial years increasing from 134 to 157 (+17%) ; as of June 30, 2026 , the number of employees and collaborators in service was 157, an increase compared to the figure recorded as of June 30, 2025, which was 149.

Gross Operating Margin ( Adjusted EBITDA ) amounted to Euro 14.7 million, up 4% from Euro 14.1 million in the previous financial year.

Gross Operating Margin ( EBITDA ) amounted to Euro 10.4 million, up 3% from Euro 10.1 million in the previous financial year. The table below presents EBITDA and Adjusted EBITDA for FY 24/25 and FY 25/26, calculated in accordance with IFRS Standards . During the financial year just ended, eVISO continued to invest in growth, building the sales and marketing organisation needed to support growth in the coming years, in line with its decision to focus its efforts on the sales technology component of the eVISO platform. In FY 25/26, the EBITDA -to-Gross Margin ratio was 48%, reflecting the change in the

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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accounting standards applied. For completeness, the ratio for FY 25/26 would have been 51% under Italian accounting standards (OIC).

EBITDA (€ M) and Gross Margin -to-EBITDA conversion rates (%): the bars show EBITDA and Adjusted EBITDA, in € M, for FY 24/25 and FY 25/26 under IFRS. The solid line shows EBITDA as a percentage of Gross Margin (EBITDA/GM), while the dashed line shows Adjusted EBITDA as a percentage of Gross Margin (Adjusted EBITDA/GM).

Net profit amounted to Euro 5.2 million, up from Euro 5.0 million in the previous financial year.

BALANCE SHEET

The Net Financial Position (cash positive) stood at Euro 10.4 million, compared with a Net Financial Position (cash positive) of Euro 10.2 million as of June 30, 2025.

To facilitate comparison with previous press releases, which reported the “monetary” Net Financial Position, the monetary Net Financial Position for the current financial year was net cash of Euro 8.8 million, compared with a Net Financial Position ( cash positive) of Euro 9.2 million as of June 30, 2025.

For consistency, the Net Financial Position bridge chart has also been prepared using the monetary measure as of June 30, 2026.

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

9

The chart shows the changes in net financial position, in millions of euros, during the period. The financial year was positi vely impacted by net profit, depreciation and amortization, provisions, and write -downs, taxes, and other non -cash items.

Meanwhile, cash was absorbed by capex (intangible, tangible, and financial assets), the buyback of treasury shares, dividend distributions, changes in net working capital, and fina ncial assets.

Total liquidity (cash) as of June 30, 2026, amounts to Euro 21.2 million, of which Euro 20.7 million in liquid assets and Euro 0.5 million in time deposits; cash equivalents and non -current financial assets total approximately Euro 1.6 million, while financial debt stands at Euro 12.5 million. Therefore, the Net Financial Position (cash) is positive at Euro 10.4 million, compared to a positive NFP (cash) as of June 30, 2025, of Euro 10.2 million.

Chart illustrating, with reference to the last two financial years, the composition of the Net Financial Position (NFP) as we ll as the trend of both the monetary Net Financial Position and the latter integrated with the value of the "Securities" portfolio. The "Securities" item includes the value of the 1,362,940 treasury shares as of June 30, 2026; of these, the 605,000 shares of th e stock option plan are conservatively valued at the exercise price ( Euro 4.79) and the remaining 757,940 shares at the market value as of June 30, 2026 ( Euro 9.03). The solid gray line shows the Net Financial Indebtedness (NFD).

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

10

Net equity amounted to Euro 28.1 million as of June 30, 2026, up from Euro 25.9 million as of June 30, 2025.

INVESTMENT S (cash outflows )

During the period under review, investments in intangible assets amounted to Euro 2.8 million , of which Euro 2.6 million related to the development of the proprietary platform.

Investments in tangible assets (for a total of Euro 0.5 million ) were largely relating to improvements to the Company’s properties and the upgrading of equipment to support its operating and commercial activities.

***

MAIN SIGNIFICANT EVENTS DURING THE FINANCIAL YEAR

On July 9, 2025 the Company announced the launch of the “HUMAN AI Software Development” project, which enables developers to write code for its proprietary digital platform up to 10 times faster, increasing from 3 to 30 lines of code per minute during a typical 10 -minute sprint. The launch is part of eVISO’s strategy based on the four drivers of technological competitiveness defined at the end of 2024.

On July 23, 2025 the Company announced that it had entered into a n annual agreement with a Piedmont -based company active in business services and consulting to provide dedicated electricity and gas offers, including energy efficiency solutions and 100% renewable energy. The agreement enables the Company to reach approximately 1 2,000 new customers, representing a total of 19,000 potential points of delivery (PODs).

On September 12, 2025 the Company announced the implementation of a technological upgrade that transfers more than 7,500 hours of administrative work per year to its proprietary digital platform. These tasks were previously performed manually by approximately 10 operators , who are now dedicated to higher value -added activities. The upgrade is part of the “Stop ai lavori da robot” project, the second of the four drivers of technological competitiveness defined at the end of 2024.

On September 19, 2025 the Company announced that, based on data provided by SII, the gas volumes assigned to the Company exceeded 180 GWh under management in September 2025, up 143% compared with the same month of the previous year.

On October 27, 2025 the Shareholders’ Meeting approved the financial statements for the year ended 30 June 2025 and the allocation of the net profit, resolving to distribute a dividend of euro 0.06 per share. The Shareholders’ Meeting also authorised the purchase and disposal of treasury shares, increased the number of members of the Board of Directors from six to seven, and delegated authority to the Board to increase the share capital by up to a maximum of euro 70 million, exercisable by 27 October 2030.

On October 28, 2025 the Board of Directors appointed Lucia Fracassi as Chief Executive Officer alongside Gianfranco Sorasio, Chief Executive Officer and Chair of the Board, who retained his delegated powers.

The Board also approved a management incentive plan for the 2025 –2028 period, providing for up to

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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150,000 options exercisable at euro 8 per share, and the implementation arrangements for a share buyback programme covering up to 10% of the share capital.

On November 11, 2025 pursuant to Article 17 of the Euronext Growth Milan Issuers’ Regulation, the Company announced that Iscat S.r.l.’s holding decreased from 12.2% of the share capital to below the 5% threshold of voting rights following a non -proportional asymmetric demerger . As part of the transaction, 1,295,250 ordinary shares were allocated to Santiago S.r.l., a company attributable to Gianfranco Sorasio. As a result, Gianfranco Sorasio exceeded the 66.6% threshold of voting rights and, through O Caminho S.r.l. and Santiago S.r.l., held 57.10% of the share capital and 68.14% of the voting rights.

On November 25, 2025 the Company announced that it had signed seven agreements with local solar power producers, covering a total capacity of 21 MW and expected annual supply of 25.2 GWh once fully operational. Grid connection was expected by the first half of 2026. The agreements bring the energy purchased directly from renewable sources to 73.2 GWh in 2026, up 53% from 48 GWh in 2025, with an estimated improvement in the cash cycle of approximately 60 days, equivalent to more than euro 0.4 million.

On December 12, 2025 the Company announced that, based on SII data, gas volumes matched to the reseller channel rose by 76% in December 2025 compared with the previous month, reaching 40 GWh , while electricity volumes increased by 3% to 789 GWh, returning to the previous year’s levels. The gas segment’s annual pipeline for 2026 reached 191 GWh, more than 38 times the volumes supplied during the entire 2024/2025 financial year.

On December 15, 2025 Cerved Rating Agency confirmed eVISO’s A2.2 rating, equivalent to A from S&P and Fitch and A2 from Moody’s, a rating category assigned to 3.3% of the companies assessed by the agency in Italy. The rating enabled eVISO to reduce the bank guarantees required by institutional operators by a total of euro 18.9 million between July 2024 and June 2025.

On December 17, 2025 the Company announced that, during the first month following the Day -Ahead Market’s transition from hourly to 15 -minute intervals, deviations in electricity purchase costs on the Italian market exceeded ±15 €/MWh, against a monthly average price of 111 €/MWh. Over the same period , thanks to its technology platform, eVISO limited its average deviation to 0.45 €/MWh.

On January 15, 2026 the Company announced that the number of supply points matched to the agency channel reached 2,077 for electricity (+113% compared with the July 2024 –June 2025 period) and 873 for gas (+134%), with 40 agencies active across 14 Italian regions.

On January 22, 2026 the Company announced that, based on SII data, the gas volumes assigned to it reached 222 GWh (20.7 million standard cubic metres) in January 2026, up 80% from January 2025 and 22% from September 2025. Growth was driven by both the direct channel (177 GWh) and the reseller channel (45 GWh, more than 20 times the January 2025 figure).

On January 28, 2026 the Company announced that, following an analysis of its shareholder base after the ex-dividend date , the number of shareholders had exceeded 1,600. The free float, representing approximately 20.2% of the share capital, included investors from more than 20 countries. The Company

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

12

also noted that Chief Executive Officer and Chair Gianfranco Sorasio had increased his holding in November 2025 and held 57.1% of the share capital and 68.14% of the voting rights.

On February 19, 2026 , the Company announced the launch of an integrated solution for data centres in Italy, providing support in estimating power requirements, managing the grid connection process and advanced energy monitoring, alongside a continuous energy supply.

On March 4, 2026 the Company announced that it had signed new agreements with local solar power producers to purchase electricity directly from plants being brought into operation. The agreements cover an additional 16.6 MW of capacity, bringing total energy purchased from renewable sources to 93.1 GWh (+28%), with an estimated cash benefit of euro 2.5 million to euro 3.8 million amid the prevailing market volatility.

On March 31, 2026 the Company signed a three -year agreement to become the Main Sponsor of the Italian Cycling Federation, which has approximately 100,000 registered members and 3,500 affiliated clubs. The agreement provides for the eVISO logo to appear on the national team jersey across all disciplines and categories at more than 200 races per year , with the aim of expanding the direct sales channel and supporting the agency and reseller networks.

On April 8, 2026 the Company announced the incorporation of EVISO LUZ Y GAS, S.A. in Spain, with its registered office in Galicia and share capital of euro 60,000. Lucia Fracassi was appointed Sole Director.

The Company aims to reach euro 500,000 in Gross Margin by 2027.

On June 1, 2026 the Company announced that, at the request of a shareholder other than its major shareholders, 14,778 multiple -voting shares, representing 0.61% of all multiple -voting shares, had been converted into an equal number of ordinary shares, effective 29 May 202 6.

On June 9, 2026 EVISO LUZ Y GAS, S.A. announced that it had signed its first contract to supply energy and services to an international reseller operating in the Spanish market. The contract contributes directly to its target of euro 500,000 in Gross Margin by 2027.

On June 18, 2026 the Company announced the updated composition of its fully subscribed and paid -up share capital following the conversion of 14,778 multiple -voting shares into ordinary shares and the filing of the related documentation with the Cuneo Companies Register.

SIGNIFICANT EVENTS AFTER THE END OF THE PERIOD

On July 10, 2026 the Company announced that it had strengthened the financial structure of its gas segment by bringing forward the billing cycle by 30 days (from M+2 to M+1) and replacing approximately euro 1.2 million in bank guarantees and deposits, supported by its curr ent Cerved rating of A2.2. Over the October 2025 –April 2026 period, the shorter billing cycle would have brought forward cash collections by an average of euro 1.9 million, with a peak of euro 3.3 million for January 2026 consumption.

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

13

On July 16, 2026 the Company announced that it had signed its first biogas agreement to purchase 8 GWh of energy per year from a fuel cell plant in Piedmont. It also signed new agreements with solar power producers covering an additional 16 MW of capacity, bringing total e nergy purchased from renewable sources to 120.4 GWh (+29% compared with March 2026). The estimated cash benefit during the summer months was euro 3.4 million to euro 5.4 million.

On July 22, 2026 the Company announced that, during the January –June 2026 period, the agency channel’s average monthly number of new supply connections increased by 46% to 441 per month. The number of agencies with an active mandate rose to 70, up 75% from January 2026, across 15 regions.

The channel’s matched electricity and gas volumes exceeded 90 GWh in July 2026.

On August 5, 2026 the Company announced a technological upgrade that doubled the annual hours of administrative work transferred to its proprietary digital platform, from 7,551 to 15,246 hours, equivalent to the workload of 12 specialists, who are now dedicated to higher -value activities. The new mapping expanded the total potential for automation to 22,870 hours per year as part of the “Stop ai lavori da robot” project.

Termination of the contract with a reseller operator Please note the termination, communicated in August 2026, of the electricity and gas supply contract with a reseller operator, effective from September 1, 2026. The Company has exercised the express termination clause provided for in the agreement, which provides for the right of termination in the event of non -payment or repeated delays in payment of the amounts due. The reseller's annual volumes as of the date of termination were 117.6 GWh for electricity and 1.5 GWh for gas. As of the date of this press release, the amount owed by the reseller for supplies exclusively made after the balance sheet date, excluding any adjustments relating to FY 25/26 , amounts to Euro 7.4 million. The Company has promptly initiated the necessary procedures for the judicial recovery of the receivable . As of the date of this press release, discussions are ongoing between the Company and the reseller operator regarding the payment times for the amount due, which is not disputed.

FORESEEABLE EVOLUTION OF OPERATIONS

During the 2025/2026 financial year, the European energy system confirmed its structural complexity, driven by the interplay between geopolitics, global gas markets, growing penetration of renewable energy sources, and greater granularity in electricity ma rkets. In this context, the developments that occurred during the financial year strengthen eVISO's positioning as a technological platform applied to commodity markets, where data processing capabilities, forecasting, process automation, and speed of decision -making are key elements of value creation.

The 2025/2026 financial year provided further evidence of the model's scalability. Total energy volumes managed reached 1,421.8 GWh, up 13% compared to the previous financial year. Gas reached 208.0 GWh, up 88%, representing approximately 15% of total volu mes. Direct channel volumes grew by 32%,

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

14

while the reseller channel, after contracting in the first part of the financial year, gradually recovered, returning to growth in the second half of the year.

Over the next 12 –18 months, eVISO's strategy will be focused on transforming the increased scale achieved into further gross margin growth and a progressive diversification of its sources of value creation. This development will particularly focus on direct sales to SMEs and gas, which will continue to benefit from the gradual penetration of the customer base and the expansion of its offering to resellers.

Specifically, in the 2026/2027 financial year, the Company expects double -digit growth in the direct channel, gas, and agency channel, and triple -digit growth in the retail and digital channels, which are still relatively small . The development of eVISO Giro will continue to contribute to the evolution of the digital channel, customer acquisition, and the construction of new, economically sustainable relationship models.

The financial year just ended also marked the start of international expansion, with the establishment of eVISO LUZ Y GAS S.A. in April 2026 and the signing of the first contract with a Spanish reseller in June 2026. Over the next 12 –18 months, eVISO intends to expand its reseller base and points served in the Iberian market, with the goal of reaching a gross margin of Euro 500,000 in 2027, based on the replicability of its model.

eVISO intends to combine organic and international growth with a selective external growth strategy, in a sector where increasing operational, technological, regulatory, and financial complexity is heightening the importance of scale. The strategy pursues four specific objectives: accelerate gross margin growth, expand geographic and commercial presence, increase the scal e of the proprietary platform, and generate industrial synergies through automation, cross -selling between electricity and gas, forecasting, and pricing. The focus will be primarily on companies operating in the electricity and gas markets with high -qualit y customer bases, commercial capabilities, or complementary local presence, for which integration into the eVISO platform could generate a measurable increase in gross margin, operational efficiency, and commercial capacity.

At the same time, eVISO will continue to invest in automation and digital tools to support platform scalability and operational efficiency and will evaluate client portfolio and business acquisitions consistent with its economic model.

In conclusion, the priority for the next 12 –18 months will be to convert the increased scale achieved into a growing capacity to generate economic value by developing the highest -potential channels, increasing the contribution of various commodities, expan ding geographical presence, and evaluating external growth opportunities where integration with the eVISO platform can generate measurable synergies.

From this perspective, technology, organizational capacity, and financial discipline represent integrated components of the same competitive advantage: technology enables the processing and absorption of complexity, organization enables the transformation of complexity into decisions and execution, and financial discipline enables the allocation of capital tow ards opportunities capable of generating value over time.

***

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

15

PARENT COMPANY RESULTS AND PROPOSED ALLOCATION OF NET PROFIT

The financial statements of the parent company, eVISO S.p.A. , show total revenue of Euro 341.0 million (up 8% compared to Euro 315.6 million in the previous financial year), EBITDA of Euro 10.4 million (compared to euro 10.1 million) and net profit of Euro 5.1 million (compared with Euro 5.0 million of the previous year ).

The following proposed allocation of net profit for the financial year, amounting to euro 5.1 million , will be submitted to the Shareholders’ Meeting for approval:

• “Dividends ” of Euro 0.06 per share, for a total amount of approximately Euro 1,400,000, corresponding to a payout ratio of approximately 27%. The ex -dividend date is expected to be November 9 ( record date on November 10) , and payment will begin on November 11 ;

• Approximately Euro 3.7 million to the “Extraordinary Reserve ”.

Any change in the number of treasury shares held by the Company at the time of distribution will not affect the dividend per share, but will increase or decrease the amount allocated to the Extraordinary reserve accordingly.

NOTICE OF ORDINARY SHAREHOLDERS’ MEETING

The Board of Directors resolved to convene the 2026 Ordinary Shareholders’ Meeting on 26 October 2026 (first call) and 27 October 2026 (second call) to resolve on the following items on the a genda: (i ) approval of the financial statements for the year ended 30 June 2026 and presentation of the consolidated financial statements for the year ended 30 June 2026; (ii) allocation of the result for the year; (iii) authorisation to purchase and dispose of tre asury shares pursuant to Article 2357 of the Italian Civil Code, subject to revocation of the previous authorisation granted by the Ordinary Shareholders’ Meeting on 27 October 2025; (iv) appointment of the Board of Directors; and (v) appointment of the Board of Statutory Auditors. The notice convening the Meeting and the related documentation required under applicable law, including the draft financial statements and the consolidated financial statements for the year ended 30 June 2026, the management repo rt, the report of the Board of Statutory Auditors and the independent auditor’s report, will be made available to the public within the time limits and in the manner prescribe d by law at the Company’s registered office, on the Company’s website a t www.eviso.ai and on the Borsa Italiana website.

***

Please note that the independent auditor has not yet completed its audit of the financial statements for the year ended 30 June 2026. The independent auditor’s report will therefore be made available within the time limits prescribed by law.

***

This press release is available in the Investor Relations section of the Company’s website at www.eviso.ai .

For the dissemination of regulated information, the Company uses the EMARKET SDIR system, available at www.emarketstorage.com . The system is managed by Teleborsa S.r.l., with registered office at Piazza

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

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16

di Priscilla 4, Rome, pursuant to CONSOB authorisation and Resolutions No. 22517 and 22518 of 23 November 2022.

eVISO is a technology company that has developed a proprietary artificial intelligence platform that creates value in the commodities market: power and gas. In the power and gas segment, eVISO operates across the entire energy value chain.

Through its dire ct channel, eVISO serves approximately 32,000 customers —including small and medium -sized enterprises (SMEs), agricultural businesses, retail stores, and restaurants —via its sales network, agency channel, and retail channel. The company also operates upstre am by providing dedicated services to renewable energy producers throughout Italy. Through its reseller channel, eVISO serves more than 100 partner energy suppliers, supporting their commercial growth and operational management. For more information, visit https://eviso.ai/en/

Attachments :

Reclassified consolidated balance sheet, income statement and cash flow statement of the eVISO Group as of June 30, 2026 Reclassified Balance Sheet, Income Statement, and Cash Flow Statement of Eviso S.p.A. as of June 30, 2026

Conta cts: Euronext Growth Advisor Investor Relations eVISO EnVent Italia SIM S.p.A.

Laura Milanesio Via degli Omenoni 2 – Milano, 20121

investor.relations@eviso.it ega@envent.it

Tel: +39 0175 44648 Tel: +39 02 22175979

Investor Relations Media Relations CDR Communication SRL CDR Communication SRL Vincenza Colucci Martina Zuccherini vincenza.colucci@cdr -communication.it martina.zuccherini@cdr -communication.it Tel. +39 335 6909547 Tel. +39 339 4345708

Eleonora Nicolini

eleonora.nicolini@cdr -communication.it

Tel. +39 333 9773749

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

17

RECLASSIFIED CONSOLIDATED FINANCIAL STATEMENTS

Amounts in thousands of Euro 06/30/2026 06/30/2025 Variance Non-current non-financial assets Intangible assets 11,566 10,390 1,176 Property, plant and equipment 15,886 16,057 (171) Investments 710 542 168 Deferred tax assets 487 450 37 Other non-current non-financial assets 3,765 1,132 2,633 Non-current non-financial assets (A) 32,414 28,571 3,843 Trade working capital Trade assets 36,082 28,428 7,654 Trade liabilities (46,578) (33,780) (12,798) Net income tax assets/(liabilities) (275) 32 (307) Other net assets/(liabilities) (991) (4,755) 3,764 Trade working capital (B) (11,762) (10,075) (1,687) Gross invested capital (C=A+B) 20,652 18,496 2,156 Provisions (646) (681) 35 Deferred tax liabilities (2,162) (2,062) (100) Other net non-current non-financial liabilities (99) (43) (56) Non-current non-financial liabilities (D) (2,907) (2,786) (121)

NET INVESTED CAPITAL (E=C+D) 17,745 15,710 2,035

Equity (F) 28,131 25,925 2,206 Medium/long-term net financial debt Non-current financial liabilities 3,254 4,247 (993) Non-current financial assets (178) (116) (62) Medium/long-term net financial debt (G) 3,076 4,131 (1,055) Short-term net financial debt Cash and cash equivalents (20,742) (19,973) (769) Current financial liabilities 9,236 7,060 2,176 Current financial assets (1,956) (1,433) (523) Short-term net financial debt (H) (13,462) (14,346) 884 Net financial debt (I=G+H) (10,386) (10,215) (171)

FUNDING OF NET INVESTED CAPITAL (L=F+I) 17,745 15,710 2,035

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

18

Amounts in thousands of Euro 2026 2025 Variance Revenue from sales of electricity and natural gas 340,989 315,593 25,396 Costs for purchase and transmission of electricity and natural gas (319,163) (295,546) (23,617) Gross Profit 21,826 20,047 1,779 Costs for purchases of other goods (74) (73) (1) Costs for services (5,532) (4,771) (761) Other operating costs (390) (372) (18) Other income 270 298 (28) Capitalised internal costs 939 797 142 Value added 17,039 15,926 1,113 Personnel costs (6,641) (5,830) (811) Earning before interest, taxes, depreciation and amortisation (EBITDA) 10,398 10,096 302 Amortisation and depreciation (2,320) (2,139) (181) Provisions, impairment and reversals of impairment of operating assets (550) (436) (114) Earning before interest and taxes (EBIT) 7,528 7,521 7 Net financial (costs) / income (155) (260) 105 (Impairment)/Reversal of impairment of other financial assets 159 (5) 164 Share of profit (loss) of investments accounted for using the equity method129 33 96 Profit before tax from continuing operations 7,661 7,289 372 Income tax (expense) and benefits (2,453) (2,263) (190) Profit/(loss) from continuing operations 5,208 5,026 182 Net income/(expense) from discontinued operations 0 0 0 Profit/(Loss) for the period 5,208 5,026 182 Profit/(Loss) for the period attributable to non-controlling interests 0 0 0 Profit/(Loss) for the period attributable to the Group 5,208 5,026 182

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

19

Amounts in thousands of Euro 2026 2025

A. CASH FLOWS FROM OPERATING ACTIVITIES

Profit (loss) for the period 5,208 5,026 Adjustments for non-cash items Income tax (expense) and benefits 2,453 2,263 Amortisation and depreciation of intangible assets and property, plant and equipment 2,320 2,139 Financial income/costs 155 260 Provisions 204 207 (Impairment) Reversal of impairment of current and non-current assets 322 423 Other non-cash adjustments 307 478 Adjustments for non-cash items 5,761 5,770 Changes in trade working capital Trade assets (7,654) 93 Trade liabilities 12,798 (3,529) Other net assets/(liabilities) (6,560) 2,053 Changes in trade working capital (1,416) (1,382) Receipts/payments relating to operating activities Utilisation of provisions (214) (52) Taxes paid (2,136) (4,311) Financial income/costs received/paid (155) (260) Receipts/payments relating to operating activities (2,506) (4,623)

NET CASH FLOWS FROM OPERATING ACTIVITIES (A) 7,048 4,791

B. CASH FLOWS FROM INVESTING ACTIVITIES

Investments/disposals of intangible assets (2,836) (1,906) Investments/disposals of property, plant and equipment (489) (596) Investments in equity instruments (39) (75) Other financial investments/disposals (599) 1,593

NET CASH FLOWS FROM INVESTING ACTIVITIES (B) (3,963) (984)

C. CASH FLOWS FROM FINANCING ACTIVITIES

New long-term financial debt raised 8,067 4,500 Repayments of financial debt (6,901) (1,898) Other changes in net financial debt 10 Repayment of lease principal (IFRS 16) (81) (59) Repurchase of treasury shares (2,000) (2,890) Dividends received/paid (1,400) (1,066)

NET CASH FLOWS FROM FINANCING ACTIVITIES (C) (2,315) (1,403)

NET CHANGE IN CASH (A+B+C) 769 2,403

NET CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 19,973 17,570

NET CASH AND CASH EQUIVALENTS AT END OF YEAR 20,742 19,973

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

20

RECLASSIFIED FINANCIAL STATEMENTS OF eVISO S.p.A.

Amounts in thousands of Euro 06/30/2026 06/30/2025 Variance Non-current non-financial assets Intangible assets 11,566 10,390 1,176 Property, plant and equipment 15,886 16,057 (171) Investments 615 561 54 Deferred tax assets 487 450 37 Other non-current non-financial assets 3,765 1,132 2,633 Non-current non-financial assets (A) 32,320 28,591 3,729 Trade working capital Trade assets 36,082 28,428 7,653 Trade liabilities (46,578) (33,780) (12,798) Net income tax assets/(liabilities) (275) 32 (307) Other net assets/(liabilities) (989) (4,755) 3,766 Trade working capital (B) (11,761) (10,075) (1,685) Gross invested capital (C=A+B) 20,559 18,516 2,044 Provisions (646) (681) 35 Deferred tax liabilities (2,162) (2,062) (101) Other net non-current non-financial liabilities (99) (43) (56) Non-current non-financial liabilities (D) (2,907) (2,786) (121)

NET INVESTED CAPITAL (E=C+D) 17,652 15,730 1,922

Equity (F) 28,002 25,892 2,110 Medium/long-term net financial debt Non-current financial liabilities 3,306 4,299 (993) Non-current financial assets (209) (116) (93) Medium/long-term net financial debt (G) 3,097 4,183 (1,086) Short-term net financial debt Cash and cash equivalents (20,727) (19,973) (754) Current financial liabilities 9,236 7,060 2,176 Current financial assets (1,956) (1,433) (524) Short-term net financial debt (H) (13,447) (14,345) 898 Net financial debt (I=G+H) (10,350) (10,162) (188)

FUNDING OF NET INVESTED CAPITAL (L=F+I) 17,652 15,730 1,922

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

21

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

22

Amounts in thousands of Euro 2026 2025

A. CASH FLOWS FROM OPERATING ACTIVITIES

Profit (loss) for the period 5,113 4,993 Adjustments for non-cash items Income tax (expense) and benefits 2,453 2,263 Amortisation and depreciation of intangible assets and property, plant and equipment 2,319 2,139 Financial income/costs 155 261 Provisions 204 206 (Impairment) Reversal of impairment of current and non-current assets 322 429 Other non-cash adjustments 436 511 Adjustments for non-cash items 5,889 5,809 Changes in trade working capital Trade assets (7,653) 93 Trade liabilities 12,798 (3,529) Other net assets/(liabilities) (6,590) 2,100 Changes in trade working capital (1,445) (1,336) Receipts/payments relating to operating activities Utilisation of provisions (215) (52) Taxes paid (2,136) (4,311) Financial income/costs received/paid (155) (261) Receipts/payments relating to operating activities (2,506) (4,623)

NET CASH FLOWS FROM OPERATING ACTIVITIES (A) 7,050 4,842

B. CASH FLOWS FROM INVESTING ACTIVITIES

Investments/disposals of intangible assets (2,835) (1,907) Investments/disposals of property, plant and equipment (489) (596) Investments in equity instruments (54) (127) Other financial investments/disposals (603) 1,594

NET CASH FLOWS FROM INVESTING ACTIVITIES (B) (3,981) (1,036)

C. CASH FLOWS FROM FINANCING ACTIVITIES

New long-term financial debt raised 8,067 4,500 Repayments of financial debt (6,901) (1,898) Other changes in net financial debt 0 10 Repayment of lease principal (IFRS 16) (81) (59) Repurchase of treasury shares (2,000) (2,890) Dividends received/paid (1,400) (1,066)

NET CASH FLOWS FROM FINANCING ACTIVITIES (C) (2,315) (1,403)

NET CHANGE IN CASH (A+B+C) 754 2,403

NET CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 19,973 17,570

NET CASH AND CASH EQUIVALENTS AT END OF YEAR 20,727 19,973

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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RECONCILIATION SCHEDULES FOR CONSOLIDATED AND SEPARATE EBITDA: ITALIAN GAAP VS.

IAS/IFRS

(Amounts in thousands of Euro)

2026 2025

EBITDA INCOME STATEMENT- ITA GAAP 11,081 10,504

Controlled companies consolidation impact (33) (6) Smartmele rent (31) (6) EVISO LUZ Y GAS general expenses (1)

EBITDA INCOME STATEMENT- ITA GAAP 11,049 10,497

IFRS adjustments (542) (335) Capitalization of costs for obtaining new contracts 538 Amortization of costs for obtaining new contracts (289) (120) Non-capitalizable development costs (464) Adjustments to the valuation and accounting of the TFR (severance indemnity) 68 46 Stock Option Plan 2025 - 2028 (37) Stock Option Plan 2024 - 2027 (369) (394) Leasing contracts - IFRS 16 87 65 Other minor adjustments (2) (5) IFRS adjustments (109) (67) Adjustments related to provisions for risks funds 38 21 Adjustments related to bank charges (154) (87) Other minor adjustments 6

EBITDA CONSOLIDATED INCOME STATEMENT - IFRS 10,398 10,096 CONSOLIDATED

S.p.A.

Corso Luigi Einaudi, 3, ▪ 12037 Saluzzo (CN) ▪ T 017544648 ▪ investor .relations@eviso.it ▪ www.eviso.ai Codice Fiscale P. IVA: 0346 8380 047 ▪ Cap.soc: 369.924,39 euro i.v.

TICKER BORSA ITALIANA: EV ISO ▪ CODICE ISIN: IT0005430936

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(Amounts in thousands of Euro)

2026 2025

EBITDA INCOME STATEMENT- ITA GAAP 11,081 10,504

IFRS adjustments (542) (335) Capitalization of costs for obtaining new contracts 538 Amortization of costs for obtaining new contracts (289) (120) Non-capitalizable development costs (464) Adjustments to the valuation and accounting of the TFR (severance indemnity) 68 46 Stock Option Plan 2025 - 2028 (37) Stock Option Plan 2024 - 2027 (369) (394) Leasing contracts - IFRS 16 87 65 Other minor adjustments (2) (5) IFRS adjustments (109) (67) Adjustments related to provisions for risks funds 38 21 Adjustments related to bank charges (154) (87) Other minor adjustments 6

EBITDA INCOME STATEMENT - IFRS 10,430 10,102 SEPARATE

Fine Comunicato n.20205-42-2026 Numero di Pagine: 26