===== SIDA 1 ===== Interim Report 1 April–30 June 2026 First quarter (1 April–30 June 2026)  Revenue amounted to MSEK 1,323 (1,319).  EBITA increased by 9 percent to MSEK 142 (130) and the EBITA margin improved to 10.7 percent (9.9).  Net profit totalled MSEK 61 (60).  Cash flow from operating activities increased to MSEK 190 (182).  One acquisition was completed, with annual revenue of approximately MSEK 25.  Earnings per share for the most recent 12-month period amounted to SEK 8.55 after dilution, compared with SEK 8.50 for the 2025/2026 financial year. Adjusted earnings per share1) after dilution amounted to SEK 8.50 (8.45). 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 ∆ % 30 Jun 2026 31 Mar 2026 Revenue 1,323 1,319 0 4,976 4,972 Adjusted EBITA1) 142 130 9 549 537 Adjusted EBITA margin, percent1) 10.7 9.9 11.0 10.8 EBITA 142 130 9 544 532 EBITA margin, percent 10.7 9.9 10.9 10.7 Adjusted EBIT1) 108 103 5 423 418 Adjusted EBIT margin, percent1) 8.2 7.8 8.5 8.4 EBIT 108 103 5 418 413 EBIT margin, percent 8.2 7.8 8.4 8.3 Profit after financial items 77 76 1 302 301 Net profit (after taxes) 61 60 2 244 243 Adjusted earnings per share after dilution, SEK1) 2.10 2.05 8.50 8.45 Earnings per share before dilution, SEK 2.10 2.10 8.60 8.55 Earnings per share after dilution, SEK 2.10 2.05 8.55 8.50 P/WC, percent 37 36 Cash flow from operating activities 190 182 4 501 493 Equity/assets ratio, percent 32 31 Number of employees at the end of the period 1,364 1,448 -6 1,364 1,347 1) Adjusted for items affecting comparability, refer to “Reconciliation tables alternative performance measures” . Unless otherwise stated, comparisons in brackets pertain to the corresponding period in the preceding year. ===== SIDA 2 ===== Interim Report 2026/2027 1 April–30 June 2026 2 (23) CEO’s comments Improved earnings and stronger margins, returns and cash flow We delivered another quarter of improved earnings, a higher profit margin and stronger returns, despite a cautious underlying market in construction and industry, with revenue growth of only 1 percent for comparable units. EBITA increased to MSEK 142 (130), up just over 9 percent, and we can now report 26 consecutive quarters of improved earnings. The EBITA margin improved by 0.8 percentage points to 10.7 percent. The return on working capital (P/WC) moved in the right direction and is now at 37 percent (32), and cash flow from operating activities for the quarter increased to MSEK 190 (182). Core Solutions and Safety Technology continued to deliver good returns, with increased profit and stronger margins. Adjusted for divestments, revenue and earnings for PPE & Utilities remained unchanged. While several companies in the division increased their profit during the quarter, Luna’s performance remained weak. Machinery & Equipment was a disappointment during the quarter. Several customers at the division’s companies chose to delay their investments in machinery and equipment. In combination with a less favourable business mix and some non-recurring costs, this led to weaker revenue and lower earnings for the quarter. Since these customers’ investment needs remain unchanged, and the mix and cost effects are deemed to be temporary, I expect that the division will return it profit growth and increased returns. The Group’s gross margin remained at 50 percent for the third consecutive quarter. Several of our companies have seen rising raw material and energy prices as well as increased shipping costs. Thanks to our decentralised way of working, with decisions made close to the customer, these companies have been able to respond quickly and mitigate these effects. Acquisitions continue Our acquisition work continued, and in April our subsidiary Uveco acquired the company All-Coating. Under the Flexcoat product brand, All-Coating offers sheet metal in customer-specific colours based on a proprietary method that allows the sheet metal to be further processed afterwards. I’m pleased to welcome the company, which will strengthen our sheet metal offering. Long-term value creation It is still my assessment that demand will gradually pick up in 2026, although it could take a few quarters before customer investments are reflected in our companies’ invoicing. Our direction remains unchanged. We are continuing to build, organically as well as through acquisitions, a portfolio of technology companies with strong market positions in niches that offer good margins, high returns and growth potential. With a lower cost base and continued strong margins, we are well equipped for when the economy and the construction market once again gain momentum. Thanks to our clear focus and disciplined capital allocation, we have a good foundation for continued profitable growth. Stockholm, July 2026 Magnus Söderlind President & CEO ===== SIDA 3 ===== Interim Report 2026/2027 1 April–30 June 2026 3 (23) Profit and revenue First quarter (April–June 2026) Revenue amounted to MSEK 1,323 (1,319). Revenue increased by 1 percent organically. Acquired and divested units had a negative impact of 1 percent on revenue. Exchange-rate fluctuations had a marginal impact. Demand varied between customer segments. Companies exposed to public properties and infrastructure continued to experience good demand. Demand was also stable in the Nordic construction sector, although customers remained cautious despite some signs of a recovery among end customers. Demand from industrial customers varied significantly between submarkets. EBITA for the first quarter increased by 9 percent to MSEK 142 (130) and the EBITA margin improved to 10.7 percent (9.9). This positive earnings trend was attributable both to acquired companies and to strong performances by several of the Group’s existing operations. Profit after financial items increased to MSEK 77 (76). Net profit totalled MSEK 61 (60). ===== SIDA 4 ===== Interim Report 2026/2027 1 April–30 June 2026 4 (23) Performance by division 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 ∆ % 30 Jun 2026 31 Mar 2026 Revenue Core Solutions 470 422 11 1,660 1,612 Safety Technology 370 292 27 1,318 1,240 Machinery & Equipment 120 121 -1 482 483 PPE & Utilities 360 485 -26 1,501 1,626 Group-wide/eliminations 3 -1 15 11 Total revenue 1,323 1,319 0 4,976 4,972 EBITA Core Solutions 69 53 30 234 218 Safety Technology 62 48 29 207 193 Machinery & Equipment 5 14 -64 51 60 PPE & Utilities 9 19 -53 82 92 Group-wide/eliminations -3 -4 -25 -26 Total adjusted EBITA* 142 130 9 549 537 Items affecting comparability - - -5 -5 Total EBITA 142 130 9 544 532 Depreciation, amortisation and impairment in connection with acquisitions -34 -27 -126 -119 Of which, items affecting comparability - - - - Operating profit 108 103 418 413 Financial income and expenses -31 -27 -116 -112 Profit before taxes 77 76 302 301 Adjusted EBITA margin, percent Core Solutions 14.7 12.6 14.1 13.5 Safety Technology 16.8 16.4 15.7 15.6 Machinery & Equipment 4.2 11.6 10.6 12.4 PPE & Utilities 2.5 3.9 5.5 5.7 Total adjusted EBITA margin 10.7 9.9 11.0 10.8 * The effects of IFRS 16 Leases and adjustments for items affecting comparability are not included in the follow-up of earnings from the divisions. Core Solutions First quarter (April–June 2026) Core Solutions’ revenue rose by 11 percent to MSEK 470 (422). EBITA increased by 30 percent to MSEK 69 (53) and the EBITA margin improved to 14.7 percent (12.6). Demand from customers in the Nordic construction sector varied between segments. Resellers remained cautious despite the early signs of a recovery in demand. The sharp increase in earnings in the division was attributable to strong organic growth combined with the earnings contribution from H C Coils. Safety Technology First quarter (April–June 2026) Safety Technology’s revenue rose by 27 percent to MSEK 370 (292). EBITA increased by 29 percent to MSEK 62 (48) and the EBITA margin improved to 16.8 percent (16.4). Demand improved somewhat compared with previous periods, although the trend continued to vary according to customer group and market. However, it is too early to start discussing a genuine market upturn, since the performance of several companies depends on when project orders come in. The stronger performance in the division reflects a combination of organic growth and successful ===== SIDA 5 ===== Interim Report 2026/2027 1 April–30 June 2026 5 (23) acquisitions. Several operations noted robust organic growth, with especially strong contributions from fire safety, safety signage and safety equipment. Machinery & Equipment First quarter (April–June 2026) Machinery & Equipment’s revenue amounted to MSEK 120 (121). EBITA amounted to MSEK 5 (14) and the EBITA margin was 4.2 percent (11.6). Market conditions continued to be characterised by customer caution, which dampened customers’ willingness to invest in machinery and equipment. The weaker earnings were primarily due to a less favourable business mix and certain non-recurring costs during the quarter. Polartherm had another quarter with limited deliveries following the high levels noted in the fourth quarter. A. T .E. Solutions’ project-based business also reported lower invoicing compared with the strong fourth quarter, despite a good underlying activity level in the defence segment. PPE & Utilities First quarter (April–June 2026) PPE & Utilities’ revenue amounted to MSEK 360 (485). EBITA amounted to MSEK 9 (19) and the EBITA margin was 2.5 percent (3.9). The divested company Skydda was part of the division until 1 July 2025. Skydda’s revenue in the same quarter last year amounted to approximately MSEK 100, net. Luna Baltic, which was divested in September 2025, was also part of the division in the comparative period and posted revenue of approximately MSEK 25 last year. Adjusted for divestments, the division’s revenue and profit were on a par with the preceding year. The division’s product companies in personal protective equipment performed well during the quarter. Luna, which primarily conducts sales through industrial resellers, continued to be impacted by weak demand. Group-wide expenses and eliminations Group-wide items and eliminations for the first quarter amounted to MSEK -3 (-4). The Parent Company’s revenue amounted to MSEK 15 (12) and profit after financial items amounted to MSEK 18 (12) for the first quarter. Items affecting comparability The divisions are followed up excluding items affecting comparability and are measured based on adjusted EBITA. The Group’s accumulated profit after financial items for the rolling 12-month period on 30 June 2026 and on 31 March 2026 includes items affecting comparability totalling MSEK -10. These items pertain to divestments, restructuring measures and the revaluation of large contingent considerations. For a complete breakdown of these items, refer to the Financial Report for 2025/2026. A summary is presented in the 2025/2026 Annual Report. There were no items affecting comparability in the first quarter or the corresponding period last year. Employees At the end of the period, the number of employees in the Group totalled 1,364, compared with 1,347 at the beginning of the financial year. During the period, five employees were gained via acquisitions. ===== SIDA 6 ===== Interim Report 2026/2027 1 April–30 June 2026 6 (23) Corporate acquisitions Uveco, a company in Division Machinery & Equipment, acquired all of the shares in All-Coating Industrilackeringar AB in April 2026. Under the Flexcoat product brand, the company offers sheet metal in customer-specific colours based on a proprietary method that allows the sheet metal to be further processed afterwards. The company has revenue of approximately MSEK 25, with very good profitability. Bergman & Beving normally uses an acquisition model with a base consideration and a contingent consideration. The outcome of the contingent consideration depends on the future earnings of the acquired company. Goodwill is based on the expected future sales trend and profitability of the acquired companies. Preliminary purchase price allocations for the acquisitions over the past 12 months: The unpaid purchase considerations of MSEK 104 are contingent and are estimated to amount to a maximum of MSEK 136. The majority of the contingent considerations will fall due within two years. Acquisition analyses older than 12 months are considered finalised. Additional purchase considerations of MSEK 15 (2) pertaining to previous years’ acquisitions were paid during the period. The revaluation of contingent considerations had a negative effect of MSEK -2 (6) on the financial year. The effect on earnings is recognised in Other operating income or Other operating expenses, respectively. Acquisition-related transaction costs for the year’s acquisitions, which are recognised in other operating expenses in the income statement, amounted to MSEK 0 (1). No remeasurements of option liabilities related to minority interests were performed during the period. Option liabilities were reclassified from non-current to current in an amount of MSEK 48. The likelihood that the short-term options will be exercised within one year was deemed low. * Refers to the situation assessed on a full-year basis on the date of acquisition. Fair value of acquired assets and liabilities, MSEK Total Customer relations, etc. 313 Other non-current assets 28 Other assets 343 Deferred tax liability, net -65 Other operating liabilities -63 Acquired net assets 556 Goodwill 316 Non-controlling interest -10 Purchase considerations 862 Less: Purchase considerations, unpaid -104 Less: Cash and cash equivalents in acquired companies -253 Net change in cash and cash equivalents -505 Acquisition Closing Rev. MSEK* No. of empl. * Division Ontec, Finland Apr 2025 45 12 Safety Technology Raintite Trading, UK Apr 2025 90 18 Core Solutions Mann & Co, Sweden H C Coils, UK Donut Safety Systems, UK May 2025 Jul 2025 Aug 2025 30 130 40 6 70 14 Safety Technology Core Solutions Safety Technology Modus Gauges, UK Oct 2025 25 8 Safety Technology DataLase, UK Nov 2025 50 15 Safety Technology A1 Shutters, UK Feb 2026 110 54 Safety Technology All-Coating Industrilackeringar, Sweden Apr 2026 25 5 Machinery & Equipment ===== SIDA 7 ===== Interim Report 2026/2027 1 April–30 June 2026 7 (23) Profitability, cash flow and financial position Since the balance sheet historically includes the divested operations, the performance measures for cash flow and return have been impacted by the divestment and do not provide a representative assessment of the continuing operations. In the comparative figures for the quarter, assets and liabilities held for sale pertain to the divested company Skydda. Profitability, measured as the return on working capital (P/WC), amounted to 37 percent (32). The return on equity increased to 12 percent (-2), and adjusted for items affecting comparability, the return was 12 percent (10). Cash flow from operating activities for the quarter improved to MSEK 190 (182). Working capital decreased by MSEK 28 during the same period. Cash flow was impacted by net investments in non-current assets of MSEK 18 (14) and MSEK 54 (261) pertaining to acquisitions. The Group’s operational net loan liability at the end of the period amounted to MSEK 1,566 (1,412), excluding expensed pension obligations of MSEK 487 (516) and lease liabilities of MSEK 377 (454). Cash and cash equivalents, including unutilised granted credit facilities, totalled MSEK 937 (1,092). Financial income and expenses amounted to MSEK -31 (-27) for the quarter. The equity/assets ratio was 32 percent (31). Equity per share amounted to SEK 79.50, compared with SEK 76.55 at the beginning of the year. The Swedish tax rate, which is also the Parent Company’s tax rate, was 20.6 percent. The Group’s weighted average tax rate, with its current geographic mix, was approximately 23 percent. Share structure and repurchase of shares At the end of the period, share capital totalled MSEK 56.9 and was distributed by class of share as follows: SHARE STRUCTURE Class of share No. of shares No. of votes % of capital % of votes Class A shares, 10 votes per share 1,060,656 10,606,560 3.9 28.7 Class B shares, 1 vote per share 26,375,760 26,375,760 96.1 71.3 Total number of shares before repurchasing 27,436,416 36,982,320 100.0 100.0 Of which, repurchased Class B shares -725,043 2.6 2.0 Total number of shares after repurchasing 26,711,373 The share price on 30 June 2026 was SEK 291.50. The average number of treasury shares was 774,107 during the period and 725,043 at the end of the period. The average purchase price for the repurchased shares was SEK 145.36 per share. Call options issued for repurchased shares resulted in an immaterial dilution effect. In the first quarter of the year, the 2022/2026 call option programme expired. CALL OPTION PROGRAMMES Outstanding programmes No. of options Corresponding no. of shares % of total shares Redemption price Redemption period Call option programme 2023/2027 250,000 250,000 0.9 181.10 9 Sep 2026–4 Jun 2027 Call option programme 2024/2028 250,000 250,000 0.9 378.30 10 Sep 2027–2 Jun 2028 Call option programme 2025/2029 200,000 200,000 0.7 395.30 11 Sep 2028–8 Jun 2029 ===== SIDA 8 ===== Interim Report 2026/2027 1 April–30 June 2026 8 (23) Events after the end of the period No significant changes occurred after the end of the quarter. Annual General Meeting The Annual General Meeting (AGM) of Bergman & Beving AB will be held on Thursday, 27 August 2026, at 4:00 p.m. CEST at IVA Conference Centre, Grev Turegatan 16, Stockholm. The notice of the AGM will be published in July and will be available at www.bergmanbeving.com. Stockholm, 16 July 2026 Magnus Söderlind President & CEO This report has not been reviewed by the Company’s auditors. Other information Publication The information in this report is such that Bergman & Beving AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out below, at 7:45 a.m. CEST on 16 July 2026. Dates for forthcoming financial information  The 2026 AGM will be held on 27 August 2026 at 4:00 p.m. CEST at IVA Conference Centre, Grev Turegatan 16, Stockholm.  Interim Report 1 April–30 September 2026 will be published on 21 October 2026.  Interim Report 1 April–31 December 2026 will be presented on 5 February 2027.  Financial Report 1 April 2026–31 March 2027 will be published on 14 May 2027. Contact information Magnus Söderlind, President and CEO, Tel: +46 10 454 77 00 Peter Schön, CFO, Tel: +46 70 339 89 99 Visit www.bergmanbeving.com to download reports, presentations and press releases. Bergman & Beving Aktiebolag (publ). Corp. Reg. No. 556034-8590, Box 10024, SE-100 55 Stockholm, Sweden. Visiting address: Cardellgatan 1, Stockholm. Tel: +46 10 454 77 00, info@bb.se ===== SIDA 9 ===== Interim Report 2026/2027 1 April–30 June 2026 9 (23) Reporting by quarter 2026/2027 2025/2026 2024/2025 MSEK Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Revenue Core Solutions 470 418 378 394 422 411 329 298 346 Safety Technology 370 355 316 277 292 266 251 232 237 Machinery & Equipment 120 126 134 102 121 118 131 115 141 PPE & Utilities 360 367 424 350 485 517 558 505 535 Group-wide/eliminations 3 3 5 4 -1 -1 -5 -6 -6 Total revenue 1,323 1,269 1,257 1,127 1,319 1,311 1,264 1,144 1,253 Adjusted EBITA Core Solutions 69 56 53 56 53 49 26 41 44 Safety Technology 62 57 51 37 48 25 34 30 38 Machinery & Equipment 5 27 10 9 14 22 25 10 18 PPE & Utilities 9 11 32 30 19 34 44 42 24 Group-wide/eliminations -3 -12 -11 1 -4 -5 -8 -3 -5 Total adjusted EBITA 142 139 135 133 130 125 121 120 119 EBITA margin, percent Core Solutions 14.7 13.4 14.0 14.2 12.6 11.9 7.9 13.8 12.7 Safety Technology 16.8 16.1 16.1 13.4 16.4 9.4 13.5 12.9 16.0 Machinery & Equipment 4.2 21.4 7.5 8.8 11.6 18.6 19.1 8.7 12.8 PPE & Utilities 2.5 3.0 7.5 8.6 3.9 6.6 7.9 8.3 4.5 Total adjusted EBITA margin 10.7 11.0 10.7 11.8 9.9 9.5 9.6 10.5 9.5 ===== SIDA 10 ===== Interim Report 2026/2027 1 April–30 June 2026 10 (23) Group summary CONSOLIDATED INCOME STATEMENT 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Revenue 1,323 1,319 4,976 4,972 Other operating income 2 7 109 114 Total operating income 1,325 1,326 5,085 5,086 Cost of goods sold -665 -695 -2,493 -2,523 Personnel costs -277 -287 -1,081 -1,091 Depreciation, amortisation and impairment losses -85 -84 -355 -354 Other operating expenses -190 -157 -738 -705 Total operating expenses -1,217 -1,223 -4,667 -4,673 Operating profit1) 108 103 418 413 Financial income and expenses -31 -27 -116 -112 Profit after financial items 77 76 302 301 Taxes -16 -16 -58 -58 Net profit 61 60 244 243 Of which, attributable to Parent Company shareholders 56 56 229 229 Of which, attributable to non-controlling interest 5 4 15 14 EBITA 142 130 544 532 Earnings per share before dilution, SEK 2.10 2.10 8.60 8.55 Earnings per share after dilution, SEK 2.10 2.05 8.55 8.50 Number of shares outstanding before dilution, ‘000 26,711 26,768 26,711 26,640 Weighted number of shares before dilution, ‘000 26,662 26,753 26,702 26,725 Weighted number of shares after dilution, ‘000 26,810 27,010 26,854 26,937 1) Items affecting comparability recognised in operating profit are presented under “Reconciliation tables alternative performance m e a s u r e s ”. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Net profit 61 60 244 243 Other comprehensive income Remeasurement of defined-benefit pension plans -20 - -1 19 Tax attributable to components that will not be reclassified 4 - 0 -4 Components that will not be reclassified to net profit -16 - -1 15 Translation differences 33 27 -5 -11 Fair value changes for the year in cash-flow hedges 0 0 0 0 Tax attributable to components that will be reclassified 0 0 0 0 Components that will be reclassified to net profit 33 27 -5 -11 Other comprehensive income 17 27 -6 4 Total comprehensive income for the period 78 87 238 247 Of which, attributable to Parent Company shareholders 72 82 225 235 Of which, attributable to non-controlling interest 6 5 13 12 ===== SIDA 11 ===== Interim Report 2026/2027 1 April–30 June 2026 11 (23) CONSOLIDATED BALANCE SHEET MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Assets Goodwill 2,179 1,867 2,140 Other intangible non-current assets 1,232 1,068 1,234 Tangible non-current assets 190 165 184 Right-of-use assets 370 443 344 Financial non-current assets 10 12 10 Deferred tax assets 90 58 84 Total non-current assets 4,071 3,613 3,996 Inventory 1,093 1,071 1,086 Accounts receivable 1,006 871 979 Other current receivables 171 187 178 Cash and cash equivalents 392 428 382 Assets held for sale - 456 - Total current assets 2,662 3,013 2,625 Total assets 6,733 6,626 6,621 Equity and liabilities Equity attributable to Parent Company shareholders 2,017 1,954 1,943 Non-controlling interest 105 112 103 Total equity 2,122 2,066 2,046 Non-current interest-bearing liabilities 1,983 1,849 1,966 Provisions for pensions 487 484 465 Other non-current liabilities and provisions 581 590 634 Total non-current liabilities 3,051 2,923 3,065 Current interest-bearing liabilities 352 521 424 Accounts payable 558 514 497 Other current liabilities 650 526 589 Liabilities held for sale - 76 - Total current liabilities 1,560 1,637 1,510 Total equity and liabilities 6,733 6,626 6,621 CONSOLIDATED STATEMENT OF EQUITY ATTRIBUTABLE TO PARENT COMPANY SHAREHOLDERS MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Opening equity 1,943 1,871 1,871 Dividend - - -107 Exercise and purchase of options for repurchased shares 2 -3 6 Repurchase of own shares - - -64 Option liabilities, acquisitions1) - 4 6 Other changes to non-controlling interests - - -4 Total comprehensive income for the period 72 82 235 Closing equity 2,017 1,954 1,943 1) Refers to the change in value for the year and additional put options issued in connection with acquisitions of partly owned subsidiaries. The minority shareholders are entitled to sell shares to Bergman & Beving. The option price is based on the expected future financial performance of the acquired operations. ===== SIDA 12 ===== Interim Report 2026/2027 1 April–30 June 2026 12 (23) CONSOLIDATED CASH-FLOW STATEMENT 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Operating activities before changes in working capital 162 145 490 473 Changes in working capital 28 37 11 20 Cash flow from operating activities 190 182 501 493 Investments in non-current assets -18 -15 -69 -66 Divestment of non-current assets 0 1 4 5 Acquisition of businesses -54 -261 -547 -754 Divestment of businesses - - 277 277 Cash flow from investing activities -72 -275 -335 -538 Dividend, Parent Company shareholders - - -107 -107 Borrowings - 296 132 428 Repayment of loans -79 - -95 -16 Repayment of leases -35 -40 -150 -155 Repurchase of own shares - - -64 -64 Other financing activities -2 -7 0 -5 Cash flow from financing activities -116 249 -284 81 Cash flow for the period 2 156 -118 36 Cash and cash equivalents at the beginning of the period 382 348 510 348 Cash flow for the period 2 156 -118 36 Exchange-rate differences in cash and cash equivalents 8 6 0 -2 Cash and cash equivalents at the end of the period 392 5101) 392 382 1) Cash and cash equivalents at the end of the period also include Cash and cash equivalents under the item Assets held for sale. ===== SIDA 13 ===== Interim Report 2026/2027 1 April–30 June 2026 13 (23) Compilation of key financial ratios KEY FINANCIAL RATIOS Rolling 12 months MSEK 30 Jun 2026 31 Mar 2026 31 Mar 2025 31 Mar 2024 31 Mar 2023 Revenue 4,976 4,972 4,972 4,723 4,749 EBITDA 773 767 712 656 571 Adjusted EBITA1) 549 537 485 438 382 Adjusted EBITA margin, percent1) 11.0 10.8 9.8 9.3 8.0 EBITA 544 532 485 438 382 EBITA margin, percent 10.9 10.7 9.8 9.3 8.0 Adjusted EBIT1) 423 418 399 372 339 Adjusted EBIT margin, percent1) 8.5 8.4 8.0 7.9 7.1 EBIT 418 413 129 372 339 EBIT margin, percent 8.4 8.3 2.6 7.9 7.1 Profit after financial items 302 301 27 261 271 Net profit/loss 244 243 -40 201 214 Profit margin, percent 6.1 6.1 0.5 5.5 5.7 Return on working capital (P/WC), percent 37 36 31 26 21 Return on capital employed, percent Return on equity, percent 9 12 9 12 3 -2 9 9 8 10 Operational net loan liability (closing balance) 1,566 1,656 1,278 1,057 1,090 Operational net debt/equity ratio 0.7 0.8 0.6 0.5 0.5 Operational net loan liability/Adjusted EBITDA excl. IFRS 16, multiple 2.5 2.7 2.3 2.1 2.5 Equity (closing balance) 2,122 2,046 1,978 2,213 2,240 Equity/assets ratio, percent 32 31 32 37 39 Number of employees at the end of the period 1,364 1,347 1,403 1,340 1,348 KEY PER-SHARE DATA Rolling 12 months SEK 30 Jun 2026 31 Mar 2026 31 Mar 2025 31 Mar 2024 31 Mar 2023 Adjusted earnings before dilution1) 8.55 8.55 8.15 7.15 7.80 Adjusted earnings after dilution1) 8.50 8.45 8.05 7.15 7.80 Earnings before dilution 8.60 8.55 -1.95 7.15 7.80 Earnings after dilution 8.55 8.50 -1.95 7.15 7.80 Cash flow from operating activities 18.75 18.45 19.05 23.85 12.55 Equity 79.50 76.55 74.00 83.00 84.35 Share price 291.50 270.00 290.00 209.50 128.40 1) Adjusted for items affecting comparability. As of 2025, these alternative performance measures are included as a complement to other financial information, with the aim to further clarify the Group’s performance. ===== SIDA 14 ===== Interim Report 2026/2027 1 April–30 June 2026 14 (23) Parent Company summary INCOME STATEMENT 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Revenue 15 12 53 50 Other operating income 0 - 1 1 Total operating income 15 12 54 51 Operating expenses -18 -16 -65 -63 Operating profit/loss -3 -4 -11 -12 Financial income and expenses 21 16 80 75 Profit after financial items 18 12 69 63 Appropriations - - 15 15 Profit before taxes 18 12 84 78 Taxes -3 -2 -1 0 Net profit 15 10 83 78 STATEMENT OF COMPREHENSIVE INCOME 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Net profit 15 10 83 78 Fair value changes for the year in cash-flow hedges 0 0 0 0 Taxes attributable to other comprehensive income 0 0 0 0 Components that will be reclassified to net profit/loss 0 0 0 0 Other comprehensive income 0 0 0 0 Total comprehensive income for the period 15 10 83 78 BALANCE SHEET MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Assets Tangible non-current assets 1 1 1 Financial non-current assets 3,365 2,835 3,333 Current receivables 2,028 1,907 2,256 Cash and bank 11 1 22 Total assets 5,405 4,744 5,612 Equity, provisions and liabilities Equity 1,017 1,093 1,000 Provisions 39 42 40 Non-current liabilities 2,215 1,749 2,226 Current liabilities 2,134 1,860 2,346 Total equity, provisions and liabilities 5,405 4,744 5,612 ===== SIDA 15 ===== Interim Report 2026/2027 1 April–30 June 2026 15 (23) Notes 1. Accounting policies This Interim Report was prepared in accordance with IFRS and by applying IAS 34, Interim Financial Reporting, the Swedish Annual Accounts Act and the Swedish Securities Market Act. The Interim Report for the Parent Company was prepared in accordance with the Swedish Annual Accounts Act and the Swedish Securities Market Act, which conforms to the provisions detailed in RFR 2 Accounting for Legal Entities. Assets and liabilities held for sale As of 30 June 2025/2026, Bergman & Beving’s assessment was that the criteria for recognising assets and liabilities held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations had been met with regard to the divestment of Skydda i Sverige AB, Skydda Suomi Oy and Skydda Norge AS. This classification principle was applied as of the first quarter of 2025/2026 and is therefore reflected in the comparative figures for the quarter. In other respects, the same accounting policies and bases of judgement have been applied in this Interim Report as in the Annual Report for 2025/2026. Disclosures are provided in the financial statements and accompanying notes as well as other sections of the interim report. New or amended accounting standards The additions and amendments to standards applicable during the year are not assessed to have any material impact on the financial statements. The amended IFRS to be applied in the future is IFRS 18. A complete analysis of its impact on Bergman & Beving’s financial statements has not yet been finalised. The standard is not expected to impact the Group’s earnings or financial position, but will impact the presentation of the financial statements and associated disclosures. The standard will be applied as of the 2027/2028 financial year, with the first effect on the interim report for the first quarter published on 30 June 2027. ===== SIDA 16 ===== Interim Report 2026/2027 1 April–30 June 2026 16 (23) 2. Revenue per geographic area The Group primarily conducts operations in Sweden, Norway, Finland and the UK. Revenue presented for the geographic markets is based on the domicile of the customers. 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Sweden 468 459 1,761 1,752 Norway 231 262 887 918 UK 204 137 709 642 Finland 117 182 460 525 Other countries 303 279 1,159 1,135 Revenue 1,323 1,319 4,976 4,972 3. Leases Leases under IFRS 16 have the following effect on the consolidated balance sheet or income statement. MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Right-of-use assets 370 443 344 Right-of-use assets under Assets held for sale - 6 - Non-current lease liabilities 231 295 214 Current lease liabilities 146 153 138 Lease liabilities under Liabilities held for sale - 6 - 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Depreciation and impairment of right-of-use assets -35 -41 -163 -169 Interest on lease liabilities -4 -5 -18 -19 IFRS 16 will not affect operational follow-up or follow-up of earnings from the divisions. ===== SIDA 17 ===== Interim Report 2026/2027 1 April–30 June 2026 17 (23) 4. Fair value of financial instruments 30 Jun 2026 31 Mar 2026 MSEK Carrying amount Level 2 Level 3 Carrying amount Level 2 Level 3 Derivative hedging instruments 2 2 - - - - Total financial assets at fair value per level 2 2 - - - - Derivative hedging instruments - - - 0 0 - Contingent considerations 242 - 242 248 - 248 Total financial liabilities at fair value per level 242 - 242 248 0 248 Financial instruments measured at fair value are presented in the table above. Derivatives belong to Level 2 of the fair value hierarchy. Derivatives that comprise foreign-exchange forward contracts are measured at fair value by discounting the difference between the contracted forward rate and the forward rate that can be contracted on the balance-sheet date for the remaining contract period. Contingent considerations regarding acquired operations are classified in Level 3, meaning that measurement is based on the expected future financial performance of the acquired operations as assessed by management. No transfers between Level 2 and Level 3 took place during the period. For the Group’s other financial assets and liabilities, the fair value is estimated to be equal to the carrying amount. 1) Of which, MSEK 37 was recognised as an item affecting comparability in 2025/26. 5. Risks and uncertainties While the uncertain geopolitical situation, increased protectionism, general conditions and inflation remain unchanged, they have had a minor impact on the Group to date. During the period, no other significant changes occurred with respect to risks and uncertainties for the Group or the Parent Company. For information about these risks and uncertainties, refer to pages 43–46 of Bergman & Beving’s Annual Report for 2025/2026. 6. Transactions with related parties No transactions having a material impact on the Group’s position or earnings occurred between Bergman & Beving and its related parties during the period. Contingent considerations, MSEK 30 Jun 2026 31 Mar 2026 Opening balance 248 184 Acquisitions for the year 10 129 Purchase consideration paid -15 -7 Revaluation of preliminary purchase price allocations -5 - Reversal through profit or loss 2 -541) Exchange-rate differences 2 -4 Closing balance 242 248 ===== SIDA 18 ===== Interim Report 2026/2027 1 April–30 June 2026 18 (23) Definitions Return on equity1, 2 Net profit for the rolling 12-month period divided by average 12-month equity. Return on equity measures, from an ownership perspective, the return generated by the owners’ invested capital. Return on working capital (P/WC)1 Adjusted EBITA (P) for the rolling 12-month period as a percentage of average 12 months’ working capital (WC), defined as inventories plus accounts receivable less accounts payable. P /WC is used to analyse profitability and is a measure that encourages high EBITA and low working capital requirements. Bergman & Beving’s profitability target is for each unit in the Group to achieve profitability of at least 45 percent. Refer to the reconciliation table on page 22. Return on capital employed1 Profit after financial items plus financial expenses for the rolling 12-month period divided by the average balance-sheet total less non-interest-bearing liabilities. Return on capital employed shows the Group’s profitability in relation to externally financed capital and equity. EBITA1 Operating profit for the period before impairment of goodwill and amortisation and impairment of other intangible assets in connection with corporate acquisitions and equivalent transactions. EBITA is used to analyse profitability generated from operating activities. Refer to the reconciliation table on page 21. EBITA margin1 EBITA for the period as a percentage of revenue. The EBITA margin is used to show the profitability ratio of operating activities. EBITDA1 Operating profit for the period before depreciation/amortisation and impairment losses. EBITDA is used to analyse profitability generated from operating activities. The Group also uses EBITDA excluding depreciation of right-of-use assets. Refer to the reconciliation table on page 22. Equity per share1, 2 Equity divided by the weighted number of shares at the end of the period. Equity per share measures the amount of equity attributable to each share and is presented to facilitate the analyses and decisions of investors. Change in revenue for comparable units1 Comparable units refer to sales in local currency from units that were part of the Group during the current period and the entire corresponding period in the preceding year. Acquisitions/divestments refer to the acquisition or divestment of units during the corresponding period. Used to analyse the underlying sales growth driven by changes in volume, range and prices for similar products and services between different periods. Refer to the reconciliation table on page 21. ===== SIDA 19 ===== Interim Report 2026/2027 1 April–30 June 2026 19 (23) Cash flow per share1 Cash flow for the rolling 12-month period from operating activities divided by the weighted number of shares. The measure is used to enable investors to easily analyse the size of the surplus from operating activities that is generated per share. Items affecting comparability1 Items affecting comparability include revenue and expenses that do not arise regularly in the operating activities. Separate disclosure of items affecting comparability clearly highlights the performance of the operating activities. Operational net loan liability1 Interest-bearing liabilities excluding lease liabilities and provisions for pensions less cash and cash equivalents. Operational net loan liability is used to follow the debt trend and to analyse the Group’s total debt excluding lease liabilities and provisions for pensions. Refer to the reconciliation table on page 22. Operational net debt/equity ratio1, 2 Operational net loan liability divided by equity. Operational net debt/equity ratio measures, from an ownership perspective, the relationship between operational net loan liability and the owners’ invested capital. Refer to the reconciliation table on page 22. Profit after financial items1 Profit before taxes for the period. Used to analyse operational profitability including financial activities. Earnings per share Net profit attributable to the Parent Company shareholders divided by the weighted number of shares. Operating profit1 Operating income less operating expenses. Also referred to as EBIT . The measure is used to describe the Group’s earnings before interest and taxes. Operating margin1 Operating profit for the period as a percentage of revenue. Also referred to as EBIT margin. The measure is used to state the percentage of revenue remaining to cover interest and tax as well as to generate profit after the company’s costs have been paid. Equity/assets ratio1, 2 Equity as a percentage of the balance-sheet total. The equity/assets ratio is used to analyse financial risk and shows the proportion of assets that are financed through equity. Profit margin1 Net profit after financial items as a percentage of revenue. Profit margin is used to assess the Group’s profit generation before tax and shows the proportion of revenue that the Group may retain in profit before taxes. ===== SIDA 20 ===== Interim Report 2026/2027 1 April–30 June 2026 20 (23) Weighted number of shares Average number of shares outstanding before or after dilution. Shares held by the company are not included in the number of shares outstanding. Dilution effects arise due to call options that can be settled using shares in share-based incentive programmes. The call options have a dilution effect when the average share price during the period is higher than the redemption price of the call options. _____________________________ 1) The performance measure is an alternative performance measure in accordance with ESMA’s guidelines 2) Minority shares are included in equity when this performance measure is calculated ===== SIDA 21 ===== Interim Report 2026/2027 1 April–30 June 2026 21 (23) Reconciliation tables alternative performance measures Bergman & Beving uses certain financial performance measures in its analysis of the operations and their performance that are not calculated in accordance with IFRS. The Company believes that these performance measures provide valuable information for investors, since they enable a more accurate assessment of current trends when combined with other key financial ratios calculated in accordance with IFRS. Since listed companies do not always calculate these performance measures ratios in the same way, there is no guarantee that the information is comparable with other companies’ performance measures of the same name. Change in revenue 3 months Percentage change Apr–Jun 2026 Apr–Jun 2025 Comparable units in local currency 1 -3 Currency effects 0 -3 Acquisitions/divestments -1 11 Total – change 0 5 Items affecting comparability 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Restructuring and non-recurring items, divested operations - - 42 42 Cancellation of additional purchase considerations - - -37 -37 Total items affecting comparability - - 5 5 Adjusted EBIT 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Operating profit 108 103 418 413 Items affecting comparability - - 5 5 Adjusted EBIT 108 103 423 418 EBITA 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Operating profit 108 103 418 413 Depreciation, amortisation and impairment losses of 34 27 126 119 EBITA 142 130 544 532 Adjusted EBITA 3 months Rolling 12 months MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Operating profit 108 103 418 413 Items affecting comparability - - 5 5 Depreciation, amortisation and impairment losses of 34 27 126 119 Adjusted EBITA 142 130 549 537 ===== SIDA 22 ===== Interim Report 2026/2027 1 April–30 June 2026 22 (23) EBITDA MSEK Apr–Jun 2026 Apr–Jun 2025 30 Jun 2026 31 Mar 2026 Operating profit 108 103 418 413 Depreciation, amortisation and impairment losses 85 84 355 354 EBITDA 193 187 773 767 Depreciation of right-of-use assets -35 -41 -163 -169 EBITDA excl. IFRS16 158 146 610 598 Items affecting comparability - - 5 5 Adjusted EBITDA excl. IFRS16 158 146 615 603 Return on working capital (P/WC) Rolling 12 months MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Adjusted EBITA (P) 549 496 537 Average working capital (WC) Inventory 1,103 1,176 1,120 Accounts receivable 886 899 886 Accounts payable -512 -517 -516 Total – average WC 1,477 1,558 1,490 P/WC, percent 37 32 36 The performance measure has been calculated without adjustment for the inclusion of the divested operations in working capital for prior periods. Operational net loan liability and operational net debt/equity ratio MSEK 30 Jun 2026 30 Jun 2025 31 Mar 2026 Financial net liabilities 2,430 2,382 2,473 Pensions -487 -516 -465 Lease liabilities -377 -454 -352 Operational net loan liability 1,566 1,412 1,656 Equity 2,122 2,066 2,046 Operational net debt/equity ratio 0.7 0.7 0.8 The performance measures were calculated without adjustment for the inclusion of the divested operations in balance sheet items for prior periods. ===== SIDA 23 ===== Interim Report 2026/2027 1 April–30 June 2026 23 (23) Bergman & Beving in brief  Bergman & Beving, founded in 1906, is a Swedish listed corporate group with extensive experience in acquiring and developing leading niche companies from a long-term ownership perspective.  Bergman & Beving’s vision is to be a leading niche supplier of productive, safe and sustainable solutions to companies.  Our decentralised governance model means that we strive for leading positions through organic growth and add-on acquisitions in existing niches and through acquisitions in new niches.  Through our products, we are represented at over 5,000 sales outlets and by distributors in approximately 25 countries.  Our primary market is the Nordic region, which accounts for approximately 65 percent of revenue.  We aim to be a sustainable company where we actively work to create long-term value for society and our shareholders while limiting the impact of our operations on the environment.  The subsidiaries in the Group are operated with decentralised business responsibility, with a focus on simplicity, responsibility and freedom, efficiency, openness and a willingness to change. Our business units