Details of the provisions are as follows:


At June 30, 2026	Non-current						Total			Current
(In thousand Euros)	Other			Service warranties			Non- current			Other			Service warranties			Total Current
Carrying amount at the beginning of the year		761			1,847			2,608			513			1,451			1,964
Financial expense from provisions update (Note 22)		11			—			11			—			—			—
Charge / (Credit):		(727	)		(533	)		(1,260	)		497			(141	)		356
(+) additional provisions recognized, net		45			20			65			—			144			144
(+/-) Short-term transferred		(509	)		—			(509	)		509			—			509
(-) Amounts used during the year		(263	)		(553	)		(816	)		(12	)		(285	)		(297	)
Carrying amount at the end of the period		45			1,314			1,359			1,010			1,310			2,320


At December 31, 2025	Non-current					Total Non-			Current					Total
(In thousand Euros)	Other		Service warranties			current			Other		Service warranties			Current
Carrying amount at the beginning of the year		422		2,642			3,064			500		1,849			2,349
Financial expense from provisions update (Note 22)		29		—			29			—		—			—
Charge / (Credit):		310		(795	)		(485	)		13		(398	)		(385	)
(+) additional provisions recognized, net		310		254			564			13		168			181
(+/-) Short-term transferred		—		—			—			—		—			—
(-) Amounts used during the year		—		(1,049	)		(1,049	)		—		(566	)		(566	)
Carrying amount at year end		761		1,847			2,608			513		1,451			1,964

Products developed and sold by the Group are under warranty for a period of three years and, therefore, a provision is made annually to cover the estimated costs that could be incurred in relation to projects and products under warranty at the end of the period. This provision is calculated based on an estimate of warranty costs incurred and their relation to the volume of sales under warranty.

As of June 30, 2026, “Other” provisions caption includes mainly the contingent consideration (earn-out) related to Ares

As of December 31, 2025, “Other” provisions caption included mainly the contingent consideration (earn-out) related to Ares

amounting to Euros 1,000 thousand and a provision for indemnities for an amount of Euros 274 thousand.

As of June 30, 2026 there are various ongoing claims in relation to commercial agreements, amounting to a maximum exposure of 2.3 million euros (2.3 million euros as at December 31, 2025). The Company, along with its external advisors, assessed the likelihood of success of the claim as possible, but not probable, and therefore no provision was recorded in relation to these claims.