Rajesh Krishnamurthy, Chief Executive Officer of Sopra Steria Group, commented:

“In the second quarter of 2026, Sopra Steria confirmed the solidity of its business model, boosted by its positioning in vertical markets that offer high growth potential and are particularly sensitive to challenges surrounding digital sovereignty.

The growth momentum of our business improved with respect to Q1. This improvement, combined with our outlook for the second half of the year, has enabled us to raise our full-year target for organic revenue growth.

My first months spent at the helm of Sopra Steria have reinforced my conviction that the combination of our expertise, our clients’ trust in us and our positioning in strategic markets constitutes a key competitive advantage to successfully complete the next stage in our development.

Generative and agentic AI, cybersecurity and digital sovereignty are durably reshaping our clients’ needs and creating new growth opportunities. We are entering this new phase with confidence and a clear objective: stepping up our delivery capabilities to harness these changes as a powerful driver of sustainable, profitable growth.”

In light of changes to its operating model and increased central investments, Sopra Steria has decided to adjust how it allocates costs to service lines and verticals. Investments in service lines (Consulting, DPS, Cyber) and verticals (Aeronautics, Defence, Security & Space, Financial Services), which were historically assigned to the “France” reporting unit, are now allocated across all reporting units. This adjustment has no impact on the Group’s operating profit on business activity.

The various reporting units’ operating profit on business activity for 2025, as set out in the comments below, has been restated using the 2026 methodology to ensure comparability.

The main risk factors are of the same nature as those presented in Chapter 2, Section 1 (pages 42 to 50) of the 2025 Universal Registration Document filed with the Autorité des Marchés Financiers (AMF) on 13 March 2026, available on the Company’s website: https://www.soprasteria.com. As at the date of this report, no significant risk factors other than those mentioned in the 2025 Universal Registration Document had been identified.

The most significant risks specific to Sopra Steria are set out below by category and in decreasing order of criticality (based on the crossover between likelihood of occurrence and the estimated extent of their severity), taking account of implemented mitigation measures.

This presentation of residual risks is not intended to show all of Sopra Steria’s risks. The assessment of this order of materiality may be changed at any time, in particular due to the emergence of new external factors, changes in operations or a change in the effects of risk management measures.

For each risk, a description is provided in Chapter 2, Section 1 (pages 42 to 50) of the 2025 Universal Registration Document explaining in what ways it could affect Sopra Steria as well as the risk management measures put in place, such as governance, policies, procedures and checks and dedicated action plans.

The table below shows the results of this assessment in terms of residual materiality on a scale of three levels, from least material (•) to most material (•••).

• (1) See Chapter 4, “Sustainability Report” of the 2025 Universal Registration Document for more information

Based on growth achieved in the first half of 2026 and the outlook for the second half of the year, Sopra Steria has raised its full-year target for organic revenue growth. The Group’s other targets for 2026 are confirmed:

• ■ Organic revenue growth of between 2.0% and 2.5% (compared with between 1.0% and 2.0% previously), including a non-recurring dilutive impact of around 2 points arising from the conclusion of the SFT programme
• ■ Operating margin on business activity of at least 9.5%
• ■ Free cash flow of around 5% of revenue

No subsequent events occurred after the end of the first half of 2026, with the exception of the Schuldschein refinancing mentioned in Note 12.3 and the acquisition of Digital Product Simulation mentioned in Note 2.2 of the Chapter 2 of this document.

The Group’s condensed consolidated interim financial statements for the six-month period ended 30 June 2026 were approved by the Board of Directors at its meeting held on 28 July 2026.

1.1. Basis of preparation

The consolidated financial statements for the period ended 30 June 2026 were prepared in accordance with IAS 34 “Interim Financial Reporting”, part of the International Financial Reporting Standards (IFRSs) published by the International Accounting Standards Board (IASB) as adopted in the European Union and available online at https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/financial-reporting_en.

The accounting policies used to prepare the condensed consolidated financial statements for the six-month period ended 30 June 2026 were the same as those used in the consolidated financial statements for the year ended 31 December 2025 and described in Chapter 5, Note 1 of the 2025 Universal Registration Document (filed on 13 March 2026 with the Autorité des Marches Financiers (AMF) under No. D.25-0097, available on the Group’s website: https:// www.soprasteria.com), with the exception of the new standards and interpretations applicable to accounting periods beginning on or after 1 January 2026, presented in Note 1.2.

1.2. Application of new standards and interpretations

1.2.1. New mandatory standards and interpretations

New standards and amendments to existing standards adopted by the European Union, the application of which is mandatory for accounting periods beginning on or after 1 January 2026, mainly concern “Amendments to IFRS 9 and IFRS 7 – Amendments to the Classification and Measurement of Financial Instruments”. These clarify the date of recognition and derecognition of financial assets and liabilities. Their application does not have a material impact on the Group’s consolidated financial statements.

Amendments to IFRS 9 and IFRS 7 – “Contracts Referencing Nature-dependent Electricity” do not have any impact on the Group’s consolidated financial statements.

1.2.2. Standards and interpretations published by the IASB but not applied early

The application of IFRS 18 “Presentation and Disclosure in Financial Statements” is mandatory for accounting periods beginning on or after 1 January 2027 and may be applied early from 1 January 2026. This standard notably introduces a significant change in the presentation of the income statement; new information to be disclosed in the notes to the financial statements, notably concerning performance measures; and more limited changes to the cash flow statement and the balance sheet.

The Group is still in the process of evaluating the main changes resulting from the application of these new rules.

In parallel, the Group is involved in discussions as a member of Numeum (the employers’ association for digital professionals in France) to identify issues raised by the application of the new standard and determine how to present operational performance.

1.3. Material estimates and accounting judgments

The preparation of the interim financial statements entails the use of estimates and assumptions in measuring certain consolidated assets and liabilities, as well as certain income statement items. Group management is also required to exercise judgment in the application of its accounting policies.

Such estimates and judgments, which are continually updated, are based both on historical information and on a reasonable anticipation of future events according to the circumstances. However, given the uncertainty implicit in assumptions as to future events, the related accounting estimates may differ from the ultimate actual results.

The main assumptions and estimates that may leave scope for material adjustments to the carrying amounts of assets and liabilities in the subsequent period are as follows:

• ■ revenue recognition, in particular relating to solution-building contracts (see Note 4.1);
• ■ post-employment benefits for staff (see Note 5.3);
• ■ measurement of deferred tax assets;
• ■ the recoverable amount of property, plant and equipment and intangible assets, and of goodwill in particular (see Note 8);
• ■ lease terms and the measurement of right-of-use assets and lease liabilities (see Note 9);
• ■ provisions for contingencies (see Note 11).

These accounting judgments and estimates take into account the trajectory for reducing GHG emissions and, in particular, the process of transitioning the Group’s activities towards meeting the Climate Neutral Now programme’s goal of climate neutrality. This trajectory is reflected in particular in the conditions of one of its credit facilities (see Note 12) and its most recent free performance share plans (see Note 5).

Period from 1 January 2026 to 30 June 2026

To the Shareholders,

In compliance with the assignment entrusted to us by the shareholders at your General Meeting and in accordance with Article L. 451-1-2 III of the French Monetary and Financial Code (Code monétaire et financier), we have:

• Conducted a limited review of the accompanying condensed consolidated interim financial statements of the Company for the period from 1 January 2026 to 30 June 2026;
• Verified the disclosures provided in the business review for the six-month period.

These condensed consolidated interim financial statements were prepared under the responsibility of the Board of Directors. Our role is to express a conclusion on these financial statements based on our limited review.

I – Conclusion on the financial statements

We conducted our limited review in accordance with the professional standards applicable in France.

A limited review consists essentially of inquiries with the management personnel responsible for financial and accounting matters, and of analytical procedures. The work performed is lesser in scope than an audit conducted in accordance with the professional standards applicable in France. Consequently, a limited review provides only limited assurance that the financial statements taken as a whole are free from material misstatement, as opposed to the higher level of assurance provided by an audit.

Based on our limited review, nothing has come to our attention that causes us to believe that the accompanying condensed consolidated interim financial statements were not prepared, in all material respects, in accordance with IAS 34, one of the IFRSs, as adopted by the European Union applicable to interim financial reporting.

II – Specific verifications

We also verified the disclosures provided in the business review for the six-month period on the condensed consolidated interim financial statements that were the focus of our limited review.

We have no matters to report as to their fair presentation and their consistency with the condensed consolidated interim financial statements.

I hereby declare that, to the best of my knowledge, the condensed consolidated financial statements for the first half of 2026 have been prepared in accordance with the applicable accounting standards and give a true and fair view of the assets, financial position and results of the Company and of all the undertakings included in the scope of consolidation and that the interim management report appearing on pages 1 to 9 presents a fair review of the significant events that occurred during the first six months of the financial year and their impact of the interim on the financial statements of the principal related-party transactions and of the main risks and uncertainties for the remaining six months of the financial year.

Paris, 30 July 2026

Rajesh Krishnamurthy

Chief Executive Officer

For more information,

visit www.soprasteria.com

Société Anonyme (SA) with share capital of €19,689,538 - Annecy Trade and
Companies Register (RCS) No. 326 820 065
Registered office: PAE Les Glaisins - Annecy-le-Vieux - 74940 Annecy (France)
Head office: 6 Avenue Kléber - 75116 Paris (France)