Notes to the Condensed Consolidated Interim Financial Statements

1 Reporting entity

Sensirion Holding AG (the “Company”) is domiciled in Switzerland. The Company’s registered office is at Laubisrütistrasse 50, 8712 Stäfa. These consolidated financial statements comprise the Company, its subsidiaries (collectively the “Group” and individually “Group companies”), and their investments in equity-accounted investees.

Sensirion is one of the worldʼs leading manufacturers of digital microsensors and systems. The product range includes environmental sensors for the measurement of humidity and temperature, volatile organic compounds (VOC), carbon dioxide (CO2) and particulate matter (PM2.5), gas and liquid flow sensors, differential pressure sensors as well as gas leakage sensors. Sensirion also provides sensor solutions and services based on connected sensor- and datasystems. Using Sensirion’s microsensor solutions, OEM customers benefit from the proven CMOSens® Technology.

2 Basis for the preparation of the financial statements
2.1 Basis of accounting

The unaudited financial statements for the six months ended 30 June 2026 have been prepared in accordance Swiss GAAP FER 31 “Complementary recommendation for listed companies” and the accounting principles described in the 2025 consolidated financial statements.

These financial statements are presented in Swiss francs. Unless otherwise stated, all financial information in Swiss francs has been rounded to the nearest thousand. For this reason, rounding differences may occur.

The consolidated interim financial statements should be read in conjunction with the consolidated financial statements compiled for the financial year ended 31 December 2025, as they represent an update of the last complete financial statements and therefore do not contain all information and disclosures required in the year-end consolidated financial statements.

These unaudited interim financial statements were authorized for issue by the Board of Directors on 18 August 2026.

2.2 Performance measures not defined by Swiss GAAP FER

Internally and externally Sensirion uses EBITDA as an additional performance measure, which is not defined by Swiss GAAP FER.

EBITDA is calculated as the sum of operating profit (loss), depreciation, amortization and impairment.

In thousands of CHF, for the six months ended 30 June

2026

2025

Reconciliation of operating profit to EBITDA for the period

Operating profit (EBIT)

23,899

26,264

Depreciation and amortization

11,045

10,186

Earnings before interest, tax, depreciation and amortization (EBITDA)

34,944

36,450

3 Use of judgments and estimates

In preparing these interim financial statements, management has made judgments, estimates and assumptions that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

The significant judgments made by management in applying the Group’s accounting policies and the key sources of estimation uncertainties were the same as those described in the last annual financial statements.

4 Changes in the scope of consolidation

There were no changes in the scope of consolidation in the first half of 2026. We refer to the consolidated financial statements 2025 for the changes in the scope of consolidation in the 2025 financial year.

5 Segment reporting and disaggregation of revenue
5.1 Basis of segmentation

The Group operates in one industry segment which encompasses the development, production, sales, and servicing of sensor systems, modules, and components. The allocation of resources and performance assessment is made at Group level. The Group’s organization is not divided into business units, neither in the management structure nor the internal reporting system.

An organizational change will become effective in October 2026. Management is currently assessing the potential impact of this change on the Group’s internal reporting structure and segment reporting.

5.2 Breakdown of revenue

In thousands of CHF, for the six months ended 30 June, and as % of revenue

2026

2025

Revenue - geographic information by regions

APAC

71,475

39.9 %

68,788

37.3 %

EMEA

68,351

38.2 %

65,167

35.3 %

Americas

39,182

21.9 %

50,592

27.4 %

Total

179,008

100.0 %

184,547

100.0 %

The geographic information on revenues in the table above is based on the customers’ location.

As additional voluntary information, revenue is allocated to end markets as follows:

In thousands of CHF, for the six months ended 30 June, and as % of revenue

2026

2025

Revenue - per customer markets

Automotive

40,617

22.7 %

39,341

21.3 %

Medical

28,678

16.0 %

28,538

15.5 %

Industrial

97,424

54.4 %

106,959

58.0 %

Consumer

12,289

6.9 %

9,709

5.2 %

Total

179,008

100.0 %

184,547

100.0 %

6 Equity
6.1 Share capital

At 30 June 2026, the share capital of Sensirion Holding AG is composed of 15,615,723 registered shares (31 December 2025: 15,615,723) with a nominal value of CHF 0.10 each. Between 1 January and 30 June 2026 no changes have occurred.

6.2 Dividends

The Company has not paid any dividends in the periods presented.

7 Other material topics
7.1 Financial result

The current financial result includes a net foreign currency gain of CHF 2,052 thousand, compared with a net foreign currency loss of CHF 9,745 thousand in the previous year, which was driven by the significant strengthening of the Swiss franc.

7.2 Property, plant and equipment

The increase in property, plant and equipment includes investments of CHF 8,261 thousand in the construction of a new production building in Stäfa, Switzerland.

8 Subsequent events

No events have occurred between 30 June 2026 and 18 August 2026 which would necessitate adjustments to the carrying values of the Sensirion Group’s assets or liabilities, or which require additional disclosure.