Notes to the Condensed Consolidated Interim Financial Statements

General Information and Changes in Accounting Policies

General Disclosures

SMG Swiss Marketplace Group Holding AG (the Company) is a limited liability company incorporated under Swiss law, with its registered office located at Thurgauerstrasse 36 in 8050 Zurich, Switzerland. These condensed consolidated interim financial statements as at and for the six months ended 30 June 2026 (interim financial statements) encompass the Company and its subsidiaries (collectively referred to as the Group).

The Board of Directors of the Company approved the issuance of these interim financial statements on 18 August 2026.

Basis of Preparation

These interim financial statements for the six-month period ended 30 June 2026 were prepared in accordance with the standard IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as at and for the year ended 31 December 2025 (last annual financial statements). They do not include all of the information required for a complete set of financial statements prepared in accordance with IFRS Accounting Standards. However, selected notes are included to explain transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements.

Accounting Policies

The accounting policies applied in these interim financial statements are consistent with those applied in the Group’s last annual financial statements. The IFRS amendments that came into effect on 1 January 2026 did not have a material effect on the Group’s interim financial statements.

The Group is preparing for the adoption of the standard IFRS 18 Presentation and Disclosure in Financial Statements and will provide comparative information for the first annual reporting period in which the standard becomes effective, which commences on 1 January 2027. The Group does not expected this to have a material impact on operating profit.

Significant Judgements, Estimates, and Assumptions

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

The judgements made by management are consistent with those applied in the last annual financial statements. Income taxes are calculated on the basis of an estimate of the expected income tax rate for the full year.