31/08/2025 - Atlantic Sapphire ASA: PRESENTATION OF 2025 H1 REPORT

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H1 2025 Presentation

1 September 2025





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The distribution of this Company Presentation by the Company in certain jurisdictions is restricted by law. Accordingly, this Company Presentation may not be distributed or published in any jurisdiction except under circumstances that will result in compliance with any applicable laws and regulations. This Company Presentation does not constitute an offer of, or an invitation to purchase, any securities.

IN RELATION TO THE UNITED STATES AND U.S. PERSONS, THIS COMPANY PRESENTATION IS BEING FURNISHED ONLY TO INVESTORS THAT ARE "ǪUALIFIED INSTITUTIONAL BUYERS" ("ǪIBs"), AS DEFINED IN RULE 144A UNDER THE

U.S. SECURITIES ACT OF 1933, AS AMENDED (THE "U.S. SECURITIES ACT"). THIS PRESENTATION DOES NOT CONTAIN OR CONSTITUTE AN OFFER OF, OR THE SOLICITATION OF AN OFFER TO BUY OR SUBSCRIBE FOR, SHARES OF THE COMPANY TO ANY PERSON IN THE UNITED STATES. THE SHARES HAVE NOT BEEN, AND WILL NOT BE, REGISTERED UNDER U.S. SECURITIES ACT OR WITH ANY SECURITIES REGULATORY AUTHORITY OF ANY STATE OR OTHER JURISDICTION IN THE UNITED STATES, AND MAY NOT BE OFFERED OR SOLD WITHIN THE UNITED STATES, OR TO OR FOR THE ACCOUNT OR BENEFIT OF A U.S. PERSON, EXCEPT PURSUANT TO AN APPLICABLE EXEMPTION FROM, OR IN A TRANSACTION NOT SUBJECT TO, THE REGISTRATION REǪUIREMENTS OF THE U.S. SECURITIES ACT AND IN COMPLIANCE WITH ANY APPLICABLE STATE SECURITIES LAWS.

This Company Presentation is subject to Norwegian law, and any dispute arising in respect of this Company Presentation is subject to the exclusive jurisdiction of Norwegian courts with Oslo District Court as first venue.

3

01

Highlights: Turnaround in motion, at inflection point towards scalable growth





Record H1 2025 results: revenue doubled, operational costs lower and outstanding biological performance - ASA's platform now validated and moving towards profitability

Financial

H1 2025

H1 2024

FY 2024

Revenues

21,546

11,196

22,819

EBIT

(34,036)

(47,901)

(163,181)

EBIT %

-158%

-428%

-715%

EBITDA*

(30,697)

(46,619)

(79,820)

Net loss

(36,052)

(52,011)

(167,321)

Cash flow from operations

(29,590)

(39,998)

(87,365)

Operational

H1 2025

H1 2024

FY 2024

Harvest volume (tons HOG)

2,486

2,395

4,515

Average harvest weight (kg HOG)

2.86

1.52

1.74

Sales price / kg HOG

8.67

4.67

5.05

EBITDA* cost / kg HOG

21.02

24.14

22.73

EBIT / kg HOG

-13.69

-20.00

-36.14

Mortality ongrowing (%)

0.43%

1.40%

1.06%

Feeding rate (tons/day)

24.1

22.2

21.9

Feed conversion ratio (bFCR)

1.3

1.3

1.4

Net biomass gain (tons LWE)

3,048

2,408

4,950

Standing biomass (tons LWE)

3,235

2,931

3,183

Highlights Key figures

  • Materially improved operations and financial results - transitioning to scalable growth

  • Revenue nearly doubled vs H1 2024, driven by sharply higher prices and fish quality

    • Harvest weights nearly doubled to 2.86kg in H1 2025, reaching 3.1/kg in Ǫ2 2025

    • Prices up 86% to $8.67/kg, with fresh sales in Ǫ2 reaching $6.27/kg

  • Record biological performance: high superior share, low mortality, stronger feeding capacity, and steady biomass gain

  • Stronger system reliability: less downtime, stable water quality and strengthened SOPs1

  • Operational costs lower despite legacy issues still impacting harvests

  • Phase 2 investment minimal with focus on design / optimization of quality and cost

  • Revised business plan significantly lowers planned Phase 1 investments and opex -increasing efficiency and accelerating path to positive EBITDA expected in late 2026

    • 2025 harvest volume expected at ~5,400 tons HOG, up ~25% vs. 2024

    • 2026 volume expected at ~7,000 tons, profitable even on legacy infrastructure

    • Further optimization to reach ~7,500-8,500 tons and $3-5 EBITDA/kg

      Profitability

      H1 2025

      H1 2024

      FY 2024

      Earnings per share**

      (1.01)

      (1.45)

      (4.67)

      Capital structure

      H1 2025

      H1 2024

      FY 2024

      Cash flow from investments

      (2,122)

      (7,552)

      (7,372)

      Cash flow from financing

      6,695

      35,436

      102,859

      Cash and cash equivalents

      4,199

      9,970

      29,447

      Total assets

      246,777

      328,447

      273,673

      Net interest-bearing debt

      52,637

      22,631

      17,505

      Equity ratio (%)

      66.7%

      80.6%

      74.1%

      Subsequent events

  • To secure funding of the Company with a sufficient buffer until reaching breakeven, the Company is contemplating a Convertible Loan of USD 31-35 million, with some of the largest shareholders committing to approximately USD 32 million

  • To ensure short-term liquidity, a bridge loan of USD 6 million that will be repaid as part of the financing has been secured from the largest shareholders represented on the Board of Directors

On track with Phase 1 operational and financial validation, which unlocks high-margin, value accretive Phase 2 expansion with EBITDA of $4-6/kg on 25,000 tons

  1. Standard Operating Procedures

  2. *EBITDA adjusted for fair value adjustment on biological assets, employee share option cost and impairments of non-current assets. **Earnings per number of shares as of June 30, 2025 for all periods 5

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Disclaimer

Atlantic Sapphire ASA published this content on August 31, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on August 31, 2025 at 19:40 UTC.

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