Ion Beam Applications, SA

Audit Report / Information • Aug 28, 2025

To the board of directors of Ion Beam Applications SA

Statutory auditor's report on review of interim condensed consolidated financial information for the period ended 30 June 2025

Introduction

We have reviewed the accompanying interim condensed consolidated statement of financial position of Ion Beam Applications SA and its subsidiaries (the "Group") as of 30 June 2025 and the related interim condensed consolidated income statement, the interim condensed consolidated other comprehensive income , the interim condensed consolidated statement of changes in equity and the interim condensed consolidated statement of cash flow for the six-month period then ended, and the explanatory notes (the "condensed consolidated interim financial statement"). This interim condensed consolidated financial information is characterised by interim condensed consolidated statement of financial position total assets of KEUR 626.989 and the interim condensed consolidated income statement shows a loss for the sixmonth period of KEUR 2.552.

The board of directors is responsible for the preparation and presentation of this interim condensed consolidated financial information in accordance with IAS 34, as adopted by the European Union.

Our responsibility is to express a conclusion on this interim condensed consolidated financial information based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity." A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

PwC Bedrijfsrevisoren BV - PwC Reviseurs d'Entreprises SRL - Financial Assurance Services Maatschappelijke zetel/Siège social: Culliganlaan 5, B-1831 Diegem T: +32 (0)2 710 4211, F: +32 (0)2 710 4299, www.pwc.com BTW/TVA BE 0429.501.944 / RPR Brussel - RPM Bruxelles / ING BE43 3101 3811 9501 - BIC BBRUBEBB / BELFIUS BE92 0689 0408 8123 - BIC GKCC BEBB

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial information is not prepared, in all material respects, in accordance with IAS 34, as adopted by the European Union.

Diegem, 27 August 2025

The statutory auditor PwC Bedrijfsrevisoren BV/PwC Reviseurs d'Entreprises SRL Represented by

Romain Seffer* Réviseur d'Entreprises

*Acting on behalf of Romain Seffer SRL