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KRON TEKNOLOJİ A.Ş.

Earnings Release Sep 6, 2024

10707_rns_2024-09-06_c9fe7acd-a55e-4b1e-9549-11b8bd7da55a.pdf

Earnings Release

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1H 2024 Results Presentation

SEPTEMBER 2024

Capital Markets Board Bulletin No. 2023/81 datedDecember 28,2023, announced that issuers and capital market institutions are required to prepare theirannual financial statements for the 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 second quarter financialresults contain the Company's audited 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 Q2 interim 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 forwardlooking 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
17+ years
of experience
250+
Customers globally in
32 countries
Continuous
R&D Investment
with expert staff in
3 R&D centers
Highly recognized by
Gartner,
analyst firms like
KuppingerCole,
Forrester
and Omdia
as

Forrester and Omdia as a leader in PAM domain

158 Employees globally

of revenue from

International Markets

40%

in 1H2024

in Turkey

Global Footprint

Offices & Sales Teams Istanbul Ankara Izmir USA

Pakistan

UAE*

Indonesia*

7x24 Global Operation Capability

3 R&D Centers

*Newly established in 1H 2024

1H 2024 Highlights

Consolidated Results

  • Our Consolidated Revenues remained flat in 1H2024 at 152.7 million TL post IAS 29 adjustments
  • o In USD terms, our Consolidated Revenues grew by 12.3%
  • o Growth came primarily from strong performance of our business in Turkey
  • Our international sales constituted 40% of our revenues, with sales in foreign currency accounting for 57%
  • In 1H2024 we issued 127 invoices to 67 customers, showcasing our ability to cross-sell and upsell, a key pillar of our growth strategy
  • Our subscription revenues increased to 17.5% of total invoiced revenues in 1H2024, a notable increase from 10.2% in 1H2023, highlighting the success of our recurring revenue strategy
  • Our EBITDA declined by 21% year-over-year, primarily due to lower foreign exchange income from operations
  • Our balance sheet continued to strengthen, with a net cash position of 94.9 million TL, up from 34.0 million TL in June 2023, and a bank debt of 20.5 million TL, down from 41.4 million TL last year

Other Developments

  • As a result of our investments into the channel ecosystem, we continue to successfully enable partners and have transacted through 54 different partners in 1H2024
  • As part of our global expansion efforts, we have established our sales presence in Middle East and Indonesia
  • Kron secured 1st ranking in Bilişim500 for Data Security Software, marking our fourth consecutive win, underscoring our leadership position in this critical category

Revenues flat in TL post IAS29, +12.3% in USD

Robust balance sheet and cash position for future growth

Presence established in Middle East and Indonesia

1st ranking in Bilisim500 for Data Security Software

1H 2024 IFRS Consolidated Results 1/2

Our consolidated revenues and gross profit in 1H2024 was flat compared to previous year post IAS29 adjustments

  • Our consolidated revenues in 1H2024 in USD terms were \$4.6m, compared to \$4.1m in 1H2023, representing a growth rate of 12.3%*
  • While we successfully grew our sales in 1H2024 compared to previous year, the impact of inflation accounting (IAS 29) on USD denominated sales distort our true growth due to the discrepancy between inflation and FX rate changes
  • o June 2023 IAS 29 Adjustment Coefficient: 71.6%
  • o June 2023 to June 2024 change in USD / TL: 26.3%
  • Example:
  • o June 2023: \$1M USD revenue = TL 26M, adjusted to TL 44.6M under IAS 29
  • o June 2024: \$1M USD revenue = TL 32.9M
  • o Result: Same USD revenue appears 26% lower after IAS 29 adjustments

*Based on pre IAS revenues divided by average exchange rate in the respective periods

1H 2024 IFRS Consolidated Results 2/2

While Gross Profit remained stable, our Consolidated EBITDA declined by 13 million TL in 1H2024 compared to the same period last year

The decline in EBITDA was due to higher opex, particularly due to lower FX gains from operations as a result of higher depreciation of TL in 1H2023 compared to 1H2024

(in TL m) 1H2023 1H2024 Year-over-year
General Administrative Expenses (-) (19.7) (24.0) 4.3m higher
Marketing Expenses
(-)
(59.7) (47.0) 12.7m lower
R&D Expenses
(-)
(40.7) (52.8) 12.1m higher
Other
Income
from
Main Oerations
40.1 25.0 15.1m lower

Our Net Profit in 1H2024 was down by 20.7 million TL compared to previous year, largely attributed to the lower EBITDA and an increase in Net Monetary Losses

All figures include IAS29 impact

Balance Sheet and Liquidity Position

Net Cash Position (TL m)

Net
Cash
Position
31 December 2023 30 June 2024
Cash
and
Cash
Equivalents
+66.0 +58.7
Financial
Investments
+9.5 +56.7
Bank
Debt
-41.4 -20.5

Favourable Currency Exposure

Debt and cash currencybreakdown (30 June 2024)

Revenue and cost breakdown by currency

26%

1H 2024 Invoiced Revenues

Invoiced Revenues(*) (TL m)

Our invoicedrevenues Subscription (*) demonstrated robust growth, with an increase of 85%

Main driver for growth was strong performance of our business in Turkey

Our subscription revenues increased to 17.5% of total invoiced revenues in 1H2024, a notable increase from 10.2% in 1H2023, highlighting the success of our recurring revenue strategy

Breakdown of Invoiced Revenues

(*)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.

Kron's 1H 2024 Key Achievements & Activities 1/3

Recognition for Innovation and Contribution to Turkey's Export

Leading in Data Security Software

Kron ranked first for the fourth consecutive time in the Bilişim500 for Data Security Software. CEO Mete Sansal stated, "This achievement reflects our years of dedicated efforts and the consistent execution of our strategies. The award serves as a testament to the quality and reliability of the solutions we provide. As a proud local and national brand, we are honored to represent our country at the highest level on both national and international stages."

Silver Award at "Export Accelerators"

Kron's Telemetry Pipeline earned a silver prize in the Data Analytics and Artificial Intelligence category, recognized at the Export Accelerators Competition held during the Mobilefest Technology Fair and Conference.

Kron's 1H 2024 Key Achievements & Activities 2/3

Strategic Partnerships and Ecosystem Expansion

Cloud Access Security Partnership with İşNet

Kron has partnered with İşNet, a leading IT provider in Turkey, to offer privileged account access security asa-service, enhancing cybersecurity for İşNet's cloud-based customers.

Gold Sponsorship of GlassHouse Event

Kron was a Gold Sponsor at GlassHouse's Customer Experience Day '24, where Ayşe Yenel, Chairperson of the Executive Board, highlighted the importance of digitalization and innovation for enhanced efficiency.

2.30 0.04 Regional Partner Summit with Naizak Distribution

Kron strengthened regional relationships by organizing a summit with Naizak Distribution, engaging over 50 partners in MEA region to discuss Kron's product offerings and strategic goals.

Kron's 1H 2024 Key Achievements & Activities 3/3

Expanding Global Brand Presence

GISEC Global in Dubai

Kron showcased its solutions at GISEC Global, one of the largest information security platforms, creating new opportunities with regional distributors, partners, and customers.

Channel Partners Expo & MSP Summit

As the only technology manufacturer from Turkey, Kron participated in this prominent event in the U.S., demonstrating its advanced Identity and Access Management and Data Security solutions.

2.30 0.04 Gartner 2024 Middle East Summit

Kron actively participated in the Gartner Security and Risk Management Summit in Dubai, engaging in strategic discussions for regional investments and launching new projects with distributors and partners.

2024 Guidance Unchanged

Revenue
Growth
(before
IAS
29)
65-70%
EBITDA
Margin
(before
IAS
29)
40-45%

Appendix

1H 2024 Audited Financial Statements

Income Statement

TL 1H 2023
(IAS 29)
1H 2024
(IAS 29)
Change
%
Net
Sales
152,612,037 152,660,394 0%
Cost
of
Sales
-21,642,987 -23,363,492 8%
Gross
Profit
130,969,050 129,296,902 -1%
Gross
Profit
Margin
86% 85%
Operating
Expenses
-91,437,147 -109,758,464 20%
G&A Expenses -19,740.042 -23,954,770 21%
Marketing Expenses -59,735.265 -47,036,911 -21%
R&D Expenses -40,719.270 -52,873,732 30%
Other Operating Income/Expense, Net 28,757.330 14,106,949 -51%
Operating
Profit
39,531,903 19,538,438 -51%
Amortisation 22,401,910 29,362,249 31%
EBITDA 61,933,813 48,900,687 -21%
EBITDA
Margin
41% 32%
Financial
Expenses,
Net
-7,777,039 790,421 -110%
Monetary
Gain
/(Loss)
-22,024,338 -32,657,145 48%
Profit
Before
Taxes
11,047,801 -10,977,876 -199%
Tax
Income
/(Expense)
-1,838,760 -568,179 -69%
Profit
/(Loss)
9,209,041 -11,546,055 -225%
Profit
Margin
6% N/A

1H 2024 Audited Financial Statements

Balance Sheet

TL 31 Dec 2023
(IAS
29)
30 Jun 2024
(IAS
29)
Change
%
Cash
and
Cash
Equivalents
66,010,336 58,757,050 -11%
Financial
Investments
11,154,886 58,247,242 422%
Trade
Receivables
245,688,928 128,767,654 -48%
Inventory 2,316,991 1,704,416 -26%
Tangible
Assets
6,971,797 9,373,640 34%
Intangible
Assets
230,123,832 248,314,444 8%
Deferred
Tax
Assets
2,103,146 1,937,726 -8%
Total
Assets
619,430,129 563,536,242 -9%
Short-Term
Financial
Liabilities
146,330,882 120,855,124 -17%
Trade
Payables
5,409,195 6,514,351 20%
Total
Liabilities
229,410,728 198,985,138 -13%
Equity 390,019,401 364,551,104 -7%
Total
Equity
+
Liabilities
619,430,129 563,536,242 -9%

Thank You

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

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