naoo AG Publishes First IFRS Consolidated Financial Statements: CHF 6.0 Million Operating Revenue, CHF 7.9 Million Equity

EXECUTIVE SUMMARY

naoo AG (Düsseldorf Stock Exchange: NAO) today published its first consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS) for the 2025 financial year. The transition to IFRS marks a step in the professionalisation of the Group's financial reporting and establishes the basis for internationally comparable communication with institutional investors and the capital markets.

KEY FINANCIAL DATA (FY2025, IFRS)

STRATEGIC DEVELOPMENTS

The integration of Kingfluencers further strengthened the strategic positioning of the naoo Group during 2025. By combining its platform technology with an established creator ecosystem and long-standing customer relationships, naoo has created a foundation for further commercial scaling. As part of the integration, the first joint growth initiatives were launched in 2025: through a joint onboarding programme, influencers with a cumulative reach of more than 3 million followers were brought onto the naoo platform.

Following the completion of major platform and integration projects, the Group's focus in 2026 is increasingly shifting towards commercial scaling. Key priorities include expanding operating revenue, growing the merchant and creator base, and continuing the disciplined development of the Group's cost and organisational structure.

"With our first IFRS consolidated financial statements, we are establishing the foundation for transparent and internationally comparable financial communication. The key message for our investors is this: our operating business has grown to CHF 6.0 million in revenue, our balance sheet has been significantly strengthened with equity of CHF 7.9 million, and the reported net profit is primarily driven by the first-time adoption of IFRS. Operationally, we remain in an investment and scaling phase."

— Kevin Dragon, Chief Financial Officer, naoo AG

EARNINGS CALL

The Company will host a public earnings call on the Airtime platform on 23 June 2026 at 15:00 CEST. Management will present the key developments of the 2025 financial year, the first IFRS consolidated financial statements, and the strategic priorities for 2026, and will be available to answer investor questions. The full Annual Report 2025 is available at www.naoo.com/investor-relations.

FINANCIAL CALENDAR

LISTING & CONTACT DETAILS

naoo AG is headquartered in Zug, Switzerland, and employs 41 people across its group operations. Listed on the Düsseldorf Stock Exchange since December 2024.

Media & Investor Contact: Karl Fleetwood, Chief Operating Officer | karl.fleetwood@naoo.com | +41 79 867 10 10

SAFE HARBOR & REGULATORY DISCLAIMER

This document contains forward-looking statements based on current expectations. Actual results may differ materially. Nothing herein constitutes investment advice or a solicitation to buy or sell securities. naoo AG is listed on the Düsseldorf Stock Exchange (Ticker: NAO, ISIN: CH1323306329). All financial data is sourced from naoo AG's audited IFRS consolidated financial statements for 2025 and other company disclosures. Past performance is not indicative of future results. Media & investor contact: Karl Fleetwood, COO — karl.fleetwood@naoo.com | +41 79 867 10 10 | www.naoo.com

naoo AG · NAO · ISIN: CH1323306329 · www.naoo.com