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KRON TEKNOLOJİ A.Ş.

Earnings Release Mar 11, 2025

10707_rns_2025-03-12_3c5cd9a7-4f38-430e-9fb4-8c45e4c01341.pdf

Earnings Release

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Capital Markets Board Bulletin No. 2023/81 datedDecember 28,2023, announced that issuers and capital marketinstitutions are required to prepare theirannual financial statements forthe fiscal periods ending on or after December 31, 2023, in accordance with the provisions of IAS 29 inflation accounting.

Accordingly, this presentation regarding the 2024 forth quarter audited financial results contain the Company's financial information prepared according to Turkish Accounting/Financial Reporting Standards by application of IAS29 inflation accounting provisions.

In addition to this information, given that the guidance information and the 2024 FY financialresults announced so far were presented without the application of inflation accounting, in order to enable investors and analysts to conduct a fullfledged analysis, supplementary historical information for selected key performance indicators used in prior periods' investor

presentations were provided.Such supplementary information is made available for this period, and contains unaudited financial information prepared for management reporting purposes.

The information and opinions contained in this document have been prepared for the purpose of providing a consistent and comparable evaluation of our financial performance, under the responsibility of our Company's Board of Directors and managers responsible for financial reporting.

This presentation may contain forward-looking statements reflecting the current views, expectations, assumptions, and forecasts of the Company's management regarding certain future events, using words such as "may," "will,""expect," "believe," "plan," and "anticipate." While the Company believes that the expectations reflected in these forward-looking statements are reasonable under current circumstances, actualresults may differ depending on developments and events affecting the

variables and assumptions underlying future expectations and estimated figures.

The Company, its shareholders, members of the board of directors, managers, employees, or any other person cannot be held responsible for any damages that may arise from the use of the contents of this presentation.

Kron at a Glance

Leading Provider of cybersecurity solutions for Identity and Access Management and Data Security with of experience 18 years

300+ customers globally in 30+ countries, across 6 continents

160 employees globally, in 8 countries

Continuous R&D Investment with expert staff in in Türkiye 3 R&D centers

Leading Identity & Data Security Vendor

Kron Technologies, a leading software company specializing in cybersecurity, distinguishes itself in the global arena with its high-quality and innovative solutions. The company has garnered numerous achievements and awards, underscoring its technological excellence and customer-centric ethos.

Kron Technologies was highlighted in two distinct categories in KuppingerCole's Leadership Compass reports in 2024. Kron PAM was listed in the Leadership Compass for Privileged Access Management, highlighting its strength in securing privileged accounts, while Kron DAM&DDM was recognized in the Leadership Compass for Data Security Platforms, showcasing its growing impact in data security. These recognitions further establish Kron's position as a leader in both privileged access management and data security solutions.

Kron Technologies has been recognized multiple times by Gartner, solidifying its position in the cybersecurity domain. Kron PAM was selected into Gartner's Magic Quadrant for Privileged Access Management (PAM) in 2020 and 2021, making Kron the only Turkish company to be included in the Magic Quadrants for cybersecurity. In 2024, Kron's DAM&DDM product was featured in Gartner's Market Guide for Data Masking and Synthetic Data, marking the second Kron product to be acknowledged by Gartner outside of PAM.

Kron Technologies was recognized as a leading Privileged Access Management (PAM) provider in the "Omdia Universe: Selecting a Privileged Access Management Solution" report published in 2021- 22. The company stood out in key areas such as customer experience, solution capabilities, and market impact, further reinforcing its reputation as a trusted global Cybersecurity provider.

FY 2024 Highlights

Our Strategy to Increase Recurring Revenue is Delivering Results

Strategic shift to subscription licensing model is accelerating recurring revenue growth, creating a more predictable and scalable business

Sustained Total Sales with Higher Recurring Revenue Mix

2024 invoiced sales stable at \$10.3m despite transition to subscription

Recurring revenue share grew to 55%, up from 42% in 2023

Accelerated Growth in Annual Recurring Revenue (ARR)

95% Y-o-Y increase, reaching \$5.15m

Significant Expansion in Subscription Revenue

245% increase, driven by our disciplined shift to subscription licensing in key markets

FY 2024 Highlights

Strengthening Our Core While Building for Global Growth

Strong performance in our home market, key investments in global expansion and strategic initiatives positioning us for future growth

Channel Expansion for Scalable Growth Launched Partner Portal and Channel Program to accelerate growth through stronger partnerships

Short term trade-offs, for long term gains Strategic shift to subscription licensing adversely impacted topline & profitability in the short-term, but enhances long-term growth

Industry Trends Shaping Cybersecurity

At the Core of Cybersecurity: Identity & Data

Four Key Trends Redifining the Future of Cybersecurity

Proliferation of Machine Identities

Zero Trust to Adaptive Security

Data Centric Security

*Verizon Data Breach Investigators Report, 2023 **Gartner Innovation Insight Secret Management Tools, 2024 ***IDC Global DataSphere Forecast, 2024

Kron Platform: Built to Address Today's Cybersecurity Challenges

Key Challenges in Identity & Access Security

Remote Work and Mobility

Rapid Growth of Machine Identities

Hybrid & Multicloud Infrastructure

Sophistication of Identity Based Attacks

Our Solutions

Privileged Access Management (PAM)

Secure Remote Access Database Access Management Secrets Management Privileged Session Manager AI-Based Threat Analytics CIEM Password Vault Privileged Task Automation

End Point Privilege Manager Multi Factor Authentication TACACS +/ Radius Access Manager

Key Challenges in Data Security

Massive Growth of Data

Regulations and Compliance

Database Activity Monitoring

Dynamic Data Masking

Telemetry Pipeline

FY 2024 IFRS Consolidated Results

Revenue

  • Consolidated revenues in FY2024 amounted to 313.6 million TL post-IAS29, reflecting a 30% Y-o-Y decline Underperformance of our US operations in the transition period with old team out and new team being built
  • Before IAS29 adjustments, FY2024 revenues stood at 275.5 million TL, up 7% Y-o-Y and below our growth guidance of 20-22%

Revenue was impacted by:

  1. Accelerated transition to a subscription-based model, causing a short -term revenue dip

  2. Underperformance in U.S. operations during the transition to a new team

  3. Persistent gap between inflation (44.3% IAS 29 adjustment rate) and exchange rate changes (19.5%) in 2024

Profitability

EBITDA declined Y-o-Y to 77.8 million TL, resulting in a 25% margin, falling short of our guidance of 30-32%

Profitability was impacted by:

  • Sharp cost rises due to high TL inflation, against largely USDbased revenues.
  • Increased investments.
  • Weaker than expected revenues.

FY 2024 Invoiced Revenues*

  • Identity & Access Management remains our core product category, with increased adoption due to enhanced capabilities and innovation increased investments.
  • Strong sales growth in Türkiye (+28% Y-o-Y in USD terms), while international markets saw weaker growth.
  • Telco continues to be our leading sector, with sector diversification accelerating in 2024.
  • Public Sector is particularly notable, growing 258% Y-o-Y. Three of our top five cybersecurity sales in 2024 were attributable to this vertical, highlighting its strong momentum.

(*) 64.9% Invoiced revenues are revenues that have been invoiced within the relevant reporting period but are recognized in the income statement in the same reporting period or in subsequent reporting periods, according to IFRS rules. Figures do not include the effect of IAS 29.

Balance Sheet and Liquidity Position

Net Cash Position (TL m)

Net
Cash
Position
31 December 2023 31 December 2024
Cash
and Cash
Equivalents
+87.5 +81.6
Bank
Debt
-48.0 -47.9

31 Dec 2024 Receivables TL 181.4m USD Average Weighted Interest Rate of 8.7%

All figures include IAS29 impact

Currency Exposure

Debt and cash currencybreakdown as of 31 Dec 2024

Revenue and cost breakdown by currency

Kron Technologies © 2024 FY Results Presentation Page 11

Key Long Term Growth Drivers

2025 Guidance

Appendix

FY 2024 Audited Financial Statements

Balance Sheet

TL 31 December 2023 31 December 2024 Change
%
Cash, Cash
Equivalents
and Financial Investments
89,317,654 86,234,894 -3%
Trade
Receivables
284,381,464 181,479,012 -36%
Inventory 2,681,884 1,728,645 -36%
Tangible
Assets
8,069,757 10,747,974 33%
Intangible
Assets
266,365,084 369,004,922 39%
Deferred
Tax
Assets
2,434,361 3,516,492 44%
TotalAssets 716,981,623 713,314,910 -1%
Short-Term
Financial
Liabilities
169,375,929 235,488,119 39%
Trade
Payables
5,844,373 11,577,384 98%
Total
Liabilities
265,539,677 332,216,111 25%
Equity 451,441,946 381,098,799 -16%
Total
Equity
+
Liabilities
716,981,623 713,314,910 -1%

All figures include IAS29 impact

FY 2024 Audited Financial Statements

Income Statement

TL 2023 2024 Change
%
Net
Sales
445,249,670 313,648,731 -30%
Cost
of
Sales
(56,000,635) (46,470,659) -17%
Gross
Profit
389,249,035 267,178,072 -31%
Gross
Profit
Margin
87% 85%
Operating
Expenses
(244,257,435) (257,402,503) 5%
G&A
Expenses
(50,978,938) (48,192,679) -5%
Marketing
Expenses
(129,059,764) (127,842,547) -1%
R&D
Expenses
(104,672,169) (107,612,613) 3%
Other
Operating
Income/Expense
Net
,
40,453,436 26,245,336 -35%
OperatingProfit 144,991,600 9,775,569 -93%
Amortisation 53,384,752 55,679,636 4%
EBITDA 198,376,352 77,822,087 -61%
EBITDA
Margin
45% 25%
Financial
Expenses,
Net
(9,388,082) 2,828,868 -130%
Monetary
Gain
/(Loss)
(83,277,773) (58,610,589) -30%
ProfitBeforeTaxes 56,099,887 (43,323,048) -177%
Tax
Income
/(Expense)
10,849,087 594,582 -95%
Profit/(Loss) 66,948,974 (42,728,466) -164%
Profit
Margin
15% -14%

All figures include IAS29 impact

Page 16 Kron Technologies © 2024 FY Results Presentation

Thank You

BIST: KRONT | krontech.com | [email protected]

Kron Technologies © 2024 FY Results Presentation Page 17

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