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INTERIM FINANCIAL REPORT FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2020 – NACON SIX MONTHS ENDED 30 SEPTEMBER 2021 SIX MONTHS ENDED 30 SEPTEMBER 2021 TABLE OF CONTENTS 2 1> STATEMENT BY THE PERSON RESPONSIBLE .3 2> BUSINESS REPORT 4 2.1 Key events in the first half of 2021/22 ...

Nacon released audited consolidated results for the first half of fiscal year 2021/22, reporting sales of €73.0 million, a 15.7 % decline from the comparable period in 2020/21. Gross margin fell to €38.0 million (52.1 % of sales) and EBITDA dropped 29.7 % to €21.4 million (29.3 % of sales). Current operating income fell 46.3 % to €8.4 million, representing 11.6 % of sales, while net profit contracted 60.4 % to €3.8 million (5.2 % of sales). The decline is attributed mainly to a weaker editorial portfolio—video‑game sales fell 16.9 % to €27.3 million—and a high comparison basis for accessory sales, which decreased 15.1 % to €43.7 million.

The balance sheet remained solid, with shareholders’ equity at €219.0 million and cash reserves of €62.6 million, reflecting recent studio acquisitions and catalogue development. Working‑capital requirements increased by €2.5 million due to inventory build‑up, while operating cash flow reached €17.7 million and investment outflows rose to €45.6 million.

In response, Nacon revised its 2021/22 targets downward (sales €150–180 million; current operating income near €20 million) and lifted 2022/23 expectations (sales €250–300 million; operating‑income rate >20 %). The company postponed several high‑profile releases to 2022/23, citing a need for additional development time to enhance quality. The acquisition of Ishtar Games was completed on 25 November 2021, expanding Nacon’s studio portfolio. The outlook highlights a strong editorial pipeline for 2022/23, with over fifteen new titles and continued growth of the back‑catalogue.

Nacon reported first‑half sales of €72.8 million in FY 2021/22, a decline of 15.9 % versus €86.6 million in the same period of FY 2020/21. The drop reflects a strong comparison base and logistical delays, particularly in the United States where supply‑chain disruptions affected shipments of PlayStation 4 and Xbox consoles. Games sales fell 18.7 % to €14.9 million, while accessories declined 20.1 % to €23.2 million; the “others” segment, comprising mobile and audio sales, saw a 17.2 % reduction to €1.1 million.

Quarterly performance mirrored the overall trend: Q2 sales of €39.2 million were 19.5 % lower than Q2 FY 2020/21, driven by a weaker base and shipping constraints. The company highlighted resilient back‑catalogue performance in games, with €6.9 million in sales that remained stable despite fewer new releases.

Looking ahead, Nacon expects a rebound in the second half of FY 2021/22, citing an expanded game slate—including Cricket 22, Rugby 22, Blood Bowl 3, Train Life, Hotel Life and the narrative RPG Vampire: The Masquerade – Swansong—and new accessories such as the Revolution X Pro controller. Management reaffirmed FY 2021/22 revenue targets of €180–200 million and a 20 % operating margin, while projecting FY 2022/23 sales of €230–260 million with a similar margin.

The company’s methodology relies on non‑audited IFRS data, covering global sales across 100 countries through its 20 subsidiaries and a network of distributors. Nacon’s strategy includes continued acquisitions of development studios, initiated in 2018, to expand its intellectual property portfolio and support future growth.

Société anonyme governed by a Board of Directors with share capital of €86,321,932 Registered office: 396/466 rue de la Voyette, CRT 2, 59273 Fretin, France Registration number: 852 538 461 RCS Lille Métropole UNIVERSAL REGISTRATION DOCUMENT Including the 2021/22 annual financial report This universal registration document (URD) was filed on 22 June 2022 with the Autorité des Marchés Financiers (“AMF”) as the competent authority in respect of regulation (EU) 2017/1129, without prior approval in ...

Nacon reported first‑quarter sales of €33.7 million for the period 1 April to 30 June 2021, a decline of 11.3 % versus the same quarter in 2020‑21. The drop reflects an unfavorable comparison basis, yet back‑catalogue performance remained resilient with €9.2 million in sales compared to €10.8 million during the initial lockdown, and a substantial 340 % lift in back‑catalogue revenue that quarter. Game sales fell 16 % to €12.2 million, while accessories declined 8.8 % to €20.6 million; the accessories segment benefited from a 19 % rise in non‑RIG helmet ranges, notably PlayStation 4 and Xbox® controllers. Mobile and audio sales remained flat at €0.9 million.

The company confirmed its 2021‑22 and 2022‑23 targets, projecting total annual sales of €180–200 million with a current operating income (COI) margin of 20 %. For FY 2022‑23, Nacon aims for €230–260 million in sales and a COI margin above 20 %, supported by four major game launches (Test Drive Unlimited Solar Crown, Steelrising™, The Lord of the Rings™: Gollum™, and Session™). Second‑half growth is expected from additional titles such as Blood Bowl 3®, Rugby22®, Train Life, Hotel Life, Rogue Lords, and Vampire: The Masquerade®‑Swansong. Nacon’s integrated structure—comprising 11 development studios, publishing of AA titles, and premium hardware design—underpins its strategy to leverage synergies across a global distribution network covering 100 countries. The company, listed on Euronext Paris, employs over 600 staff and operates through 16 subsidiaries.

NACON reported consolidated sales for the fiscal year 1 April 2022 to 31 March 2023, with total revenue of €156.4 million, a marginal increase of 0.3 % over the prior year. Quarterly performance showed a strong rebound in Q4, where sales rose 19.1 % to €37.7 million after a 19.6 % decline in Q3. The Games segment dominated the growth, increasing by 67.0 % to €90.9 million for the full year; new‑catalogue sales surged 93.0 % to €24.9 million, driven by releases such as Chef Life and Transport Fever 2 Console Edition. Back‑catalogue sales also expanded, reaching an all‑time high of €11.2 million in Q4 and growing 61.2 % year‑over‑year. Accessories revenue fell 36.6 % to €61.2 million, largely due to a global console shortage that dampened demand for new‑generation hardware; however, the decline slowed in Q4, suggesting a potential rebound. Other categories, including mobile and audio sales, contracted 13.1 % to €4.3 million.

The company anticipates a decline in operating income before IFRS2 for FY 2023‑24 but expects overall operating and net income to rise. Management projects a robust publishing pipeline with roughly twenty titles slated for release, including high‑profile games such as The Lord of the Rings: Gollum and RoboCop: Rogue City. The back‑catalogue is expected to continue benefiting from the mechanical effect of new releases, while accessories sales should recover as console supply normalizes and new product offerings expand. NACON’s outlook remains positive, underscoring confidence in continued growth across its video‑game and accessories businesses.

INTERIM FINANCIAL REPORT FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2020 – NACON SIX MONTHS ENDED 30 SEPTEMBER 2022 SIX MONTHS ENDED 30 SEPTEMBER 2022 TABLE OF CONTENTS 2 1. STATEMENT BY THE PERSON RESPONSIBLE .3 2.

NACON reported Q3 2022‑23 sales of €41.1 million, a 4.5 % decline from the same period in 2021‑22, bringing cumulative nine‑month sales to €118.7 million versus €124.2 million previously. The decline was driven largely by a sharp 41.5 % drop in accessories sales, attributed to global shortages of new‑generation consoles that forced retailers to tighten sourcing. Video game revenue rebounded, with catalogue sales up 17.2 % to €10.2 million and back‑catalogue sales surging 59.5 % to €8.8 million, supported by releases such as Vampire The Masquerade® – Swansong, Pro Cycling Manager 2022, and WRC Generations.

Quarterly performance varied: the first quarter saw a 25.8 % increase to €42.4 million, while the second quarter fell 10.7 % to €35.1 million and the third quarter declined 19.6 % to €41.1 million. Across the nine months, game sales grew 59 %, driven by catalogue and back‑catalogue growth, whereas accessories fell 37.8 % and other categories declined modestly.

Looking ahead, NACON anticipates a recovery in accessories sales as console shortages ease and plans to launch four new titles in Q4 2023, including Chef Life and Blood Bowl III. For FY 2023‑24, the company expects a modest rise in sales and operating income, buoyed by an expanded release calendar of roughly twenty games and a strengthening back‑catalogue pipeline. The outlook remains positive, with confidence in the company’s FY 2023‑24 prospects reaffirmed.

Nacon’s first‑half 2022‑23 financials show a modest revenue increase of €77.5 million, up 6.2% year‑on‑year, driven primarily by its games segment. Game sales rose 72.3% to €47 million, with current‑catalogue titles such as Vampire: The Masquerade®‑Swansong, Steelrising™ and Session Skate Sim™ more than doubling sales to €25.4 million; back‑catalogue revenue grew 33.3% to €21.6 million. Accessories sales fell 34.7% to €28.5 million, reflecting a high base effect in the U.S. and a global headset market decline.

Gross margin improved to €47.6 million (61.4% of sales) from 52.1% the previous year, largely due to a lower proportion of accessory revenue (37% versus 60%). EBITDA climbed 19.8% to €25.6 million, and current operating income surged 31.4% to €11.1 million (14.3% of sales). Net profit for the period rose 123.5% to €8.4 million, more than double the €3.8 million recorded in the same period a year earlier.

Cash and equity positions remain solid, with shareholders’ equity at €241.5 million and cash reserves of €38.1 million, after a strategic reinvestment in development (50 titles, >€30 million CAPEX) and the acquisition of Daedalic (€34.1 million). Net debt increased to €63.6 million due to inventory build‑up amid component shortages.

Management projects a slight uptick in full‑year 2022‑23 sales and operating income, citing delayed releases of major titles such as Blood Bowl III and Chef Life. Strong growth is anticipated for 2023‑24, underpinned by the upcoming Lord of the Rings Gollum™ launch and continued publishing activity.

UNIVERSAL REGISTRATION DOCUMENT Including the annual financial report Société anonyme governed by a Board of Directors with share capital of €86,897,407 Registered office: 396/466, rue de la Voyette, CRT 2, 59273 Fretin, France Registration number: 852 538 461 RCS Lille Métropole This universal registration document (URD) was filed on 26 June 2023 with the Autorité des Marchés Financiers (“AMF”) as the competent authority in respect of regulation (EU) 2017/1129, without prior approval...

Nacon reported a 25.8 % increase in first‑quarter sales for the fiscal year 2022‑23, reaching €42.4 million compared with €33.7 million in the same period of 2021‑22. Video game sales surged by 126.2 %, totaling €27.6 million, driven largely by the launch of high‑profile titles such as Vampire: The Masquerade® – Swansong, Pro Cycling Manager 2022 and Tour De France 2022. New‑catalogue activity rose to €14.9 million from €3.1 million, while back‑catalogue sales climbed 38.7 % to €12.7 million, aided by the consolidation of Daedalic Entertainment and expanded platform deals.

Accessories sales fell 31.8 % to €14.0 million, impacted by a high base effect, console shortages and inventory readjustments. Despite this decline, Nacon gained U.S. market share in the gaming headset segment with its RIG 800 Pro and 300 Pro ranges.

The company confirmed its full‑year targets of sales exceeding €250 million and operating income above €50 million for FY 2022‑23. Upcoming releases in Q2, including Steelrising, Session Skate Sim and Train Life, are expected to sustain momentum, with The Lord of the Rings: Gollum slated for the second half of the fiscal year. Nacon operates under the Bigben Group umbrella, leveraging a network of 23 subsidiaries and a global distribution presence across 100 countries.

NACON reported a robust financial year for 2023/24, with consolidated IFRS sales rising to €167.7 million from €156.0 million, a 7.5 % increase. Gross profit climbed to €104.2 million, up 13.1 %, pushing the gross margin to 62.1 % of sales. EBITDA surged by 45 % to €70.9 million, translating into a margin of 42.3 %. Operating income grew 20.5 % to €20.9 million, representing 12.5 % of sales, while net income rose 37.3 % to €17.5 million, or 10.5 % of sales. The company’s equity strengthened to €263.6 million, and net debt fell to €85.2 million, reflecting disciplined borrowing and repayment.

Key drivers included a heavy new‑game release schedule of 19 titles, notably the successful Robocop: Rogue City™ which lifted catalogue sales by 21.2 % to €59.3 million. Back‑catalogue sales increased 7.4 % to €44.7 million, and accessories revenue rebounded to €62.7 million, buoyed by new hardware launches such as the RIG 600 PRO headset and REVOLUTION 5 PRO controller. Inventory levels were trimmed by €8.2 million, and operating cash flow rose 54.4 % to €73.1 million.

Looking ahead, NACON plans a busy 2024/25 release calendar of around 15 games and aims to consolidate its racing‑market presence through a dedicated Racing department, the Revosim by Nacon brand, and new premium peripherals. The strategy positions NACON as a unique provider of integrated racing games and accessories worldwide, with expectations of continued sales and operating‑income growth.

Nacon reported consolidated sales for the 2023/24 financial year, ending 31 March 2024. Fourth‑quarter sales rose 9.8 % to €41.0 million, with gaming revenue up 7.9 % to €26.4 million and catalogue sales of new titles increasing 16.3 % to €15.4 million. Back‑catalogue sales held at €11.0 million, while accessories grew 13.1 % to €13.8 million, driven by strong performance of the RIG 600 PRO headset and REVOLUTION 5 PRO controller. Non‑IFRS full‑year sales reached €170.7 million, up 9.5 % from €156.0 million in 2022/23; gaming contributed €104.0 million (14.9 % growth) and catalogue sales grew 21.2 %. Operating income expanded at a faster rate than revenue, signalling improving profitability.

The company launched 19 games during the year, including high‑profile titles such as Robocop: Rogue City and Cricket 24: Official Game of The Ashes. Five new releases in the fourth quarter—War Hospital, New Cycle, Garden Life, Welcome to Paradize, and Taxi Life—performed well, supporting the catalogue growth. A pipeline of roughly 15 titles is planned for 2024/25, with early‑access successes like Ravenswatch and upcoming releases such as Test Drive Unlimited: Solar Crown.

Nacon, part of the Bigben Group since 2019, operates through 16 development studios and a global distribution network covering 100 countries. The company will announce full‑year results on 3 June 2024 and outline its 2024/25 strategy thereafter.

SIX MONTHS ENDED 30 SEPTEMBER 2023 Public limited company (“société anonyme”) governed by a board of directors with share capital of €87,808,412 Registered office: 396/466, Rue de la Voyette – CRT 2 – 59273 Fretin Registered with the Lille Métropole trade and companies register under number 852 538 461 Registered office: 396/466, Rue de la Voyette - CRT 2 - 59273 Fretin Registered with the Lille Métropole trade and companies register under number 852 538 461 1.

UNIVERSAL REGISTRATION DOCUMENT Including the annual financial report Société anonyme governed by a Board of Directors with share capital of €87,808,412 Registered office: 396/466, Rue de la Voyette, CRT 2, 59273 Fretin Registration number: 852 538 461 RCS Lille Métropole Registered office: 396/466, Rue de la Voyette, CRT 2, 59273 Fretin Registration number: 852 538 461 RCS Lille Métropole This universal registration document (URD) This universal registration document (URD) was filed on 24 June ...

UNIVERSAL REGISTRATION DOCUMENT Including the annual financial report Public limited company with a board of directors with a capital of €108 236 070 Registered office: 396/466, Rue de la Voyette – CRT 2 – 59273 Fretin This universal registration document ("URD") was filed on June 27, 2025 with the French Financial Markets Authority ("AMF"), in its capacity as competent Authority under Regulation (EU) 2017/1129, without prior approval in accordance with ...

NACON reports a 4.5 % rise in consolidated sales for the second quarter of its 2025/26 fiscal year, reaching €46.8 million compared with €44.8 million in the same period last year. Total first‑half sales for April–September 2025 amount to €78.1 million, up 1.4 % from €77.0 million in the prior year. Gaming sales dominate growth, increasing by €8.8 million (31.7 %) to €36.7 million, driven largely by a 52.5 % jump in catalogue titles and a modest 7.8 % rise in back‑catalogue revenue. Catalogue releases such as Rugby League 26, Robocop: Rogue City – Unfinished Business, and Hell is Us contribute significantly, with the latter achieving an 88 % user score and over 1.5 million residual wish‑lists. Back‑catalogue sales reflect the strength of NACON’s existing portfolio.

The accessories segment, however, contracts sharply by 42.7 % to €9.0 million, largely due to a 66 % decline in U.S. sales caused by higher customs duties. European accessory sales, particularly for Switch 2 and XBOX Revolution X Unlimited controllers, are expected to provide some recovery. NACON anticipates continued catalogue momentum in the second half of the year, with nearly a dozen new titles slated for release, while back‑catalogue activity should remain steady. The company maintains confidence in meeting its 2025/26 annual targets, citing a robust release schedule and new accessory products. The next financial update for the first half of 2025/26 will be issued on November 24, 2025.

NACON reported consolidated sales of €124.2 million for the first nine months of fiscal year 2025‑26, a decline of 4.4 % compared with €129.9 million in the same period last year. Total game revenue rose 1.9 % to €25.9 million, driven by a 39.9 % increase in catalogue sales (€13.7 million) from new titles such as Hell is Us, Cricket 26 and Rennsport. Back‑catalogue sales fell 21.8 % to €12.2 million, largely due to a high base and market contraction. Accessories revenue dropped 29.1 % to €17.9 million, with the United States market still impacted by customs duties; the decline eased from 66 % in Q2 to 38 % in Q3. Other mobile and audio sales grew modestly by 4.6 %.

Quarterly performance varied: Q1 saw a 2.9 % drop, Q2 grew 4.5 %, while Q3 declined 12.8 %. The company attributes the Q3 downturn to weaker accessories sales, despite strong catalogue momentum. NACON’s outlook for 2025‑26 remains conservative; it now expects activity comparable to the previous year, citing continued catalogue releases (e.g., Styx: Blades of Greed, GreedFall The Dying World) and anticipated accessory sales in Europe, including the Switch 2 and a new RIG R5 PRO HS headset. The company’s 16 studios, AA publishing arm, and peripheral design capabilities underpin its market position across 100 countries through 25 subsidiaries.

Nacon, a subsidiary of the Bigben Group and listed on Euronext Paris, announced on 25 February 2026 that it has filed for insolvency and requested the initiation of judicial reorganisation proceedings before the Commercial Court of Lille Métropole. The filing follows a liquidity crisis triggered by Bigben Interactive’s failure to repay part of its bond loan after an unexpected refusal from its banking pool. Nacon stated that its available assets are insufficient to meet current liabilities, prompting a rapid financial restructuring with creditors to safeguard operations and preserve jobs.

The court‑initiated procedure, known in France as “redressement judiciaire,” freezes existing debts for up to 18 months, allowing the company to present a viable continuation plan. The hearing is scheduled for early March, and until a decision is made, the company’s shares remain suspended on Euronext Paris. Employee representatives were notified of the insolvency filing on 24 February.

Financially, Nacon reported IFRS revenue of €167.9 million for 2024/25 and an operating profit of €1.1 million, supported by a workforce of over 1,000 employees across 25 subsidiaries and a distribution network covering 100 countries. The company’s portfolio includes 16 development studios, AA publishing, and premium gaming peripherals, positioning it as a unified entity within the video‑game market. The reorganisation aims to renegotiate debt, protect staff, and secure a sustainable operational future under court supervision.

1. FOCUS HOME INTERACTIVE presentation pages 5 to 9 2. Declaration by the person responsible page 11 3. Management Board’s report pages 15 to 33 4. Supervisory Board’s report pages 37 to 41 5.