EQS-News: naoo AG Transitions to IFRS for Consolidated Reporting and Advances Group-Wide ERP Harmonization

Media Release

naoo AG Transitions to IFRS for Consolidated Reporting and Advances Group-Wide ERP Harmonization

• Transition to IFRS strengthens alignment with international capital markets and enhances comparability with listed peers
• Integration of the recently acquired Kingfluencers AG onto the Group's central ERP platform drives operational efficiency and scalability

Zurich, October 30, 2025 – naoo AG (Düsseldorf: NAO; ISIN: CH1323306329), announced today it has initiated the transition of its consolidated financial reporting to International Financial Reporting Standards (IFRS). The adoption of IFRS will enhance global comparability and increase transparency for the international investment community. The Group will issue its first consolidated IFRS financial statements with the 2025 Annual Report, which will include further details on the transition.

Kevin Dragon, CFO of naoo AG:

“The transition to IFRS is a key pillar of our international growth strategy, strengthening our commitment to global transparency. This, alongside the ongoing integration of our Group-wide systems, builds a strong foundation for scalable value creation.”

The Company has commenced the integration of Kingfluencers AG onto its unified ERP platform. The unified system eliminates redundant processes and provides consolidated data, a critical step to capture operational synergies from the acquisition through streamlining of key functions, including finance, HR, and sales.

For more information, please visit www.naoo.com.

About naoo - naoo AG operates a next-generation social media platform that connects people based on their interests and preferences. It offers a unique user experience through gamification and personalized content. With its innovative points and rewards system, naoo encourages user engagement and enables users to benefit directly from their activity on the platform. naoo's business customers can create customized offers tailored to users' individual needs and motivate them to visit their business locations with naoo points. These points can be redeemed for various rewards, creating added value for both users and business partners. The naoo app is available in both the Apple App Store and the Google Play Store. The headquarters of naoo AG are located in Zug, Switzerland. The company is listed on the Düsseldorf Stock Exchange (ticker symbol: NAO, ISIN: CH1323306329). Further information can be found at: https://www.naoo.com.

About Kingfluencers - Kingfluencers is a company of naoo AG and operates as a specialized agency brand within the naoo group.Kingfluencers is Switzerland’s leading agency for influencer and social media marketing. Since its founding in 2016, the company has established itself as a key partner for brands looking to create authentic and impactful digital campaigns. With a comprehensive network of over 3,000 influencers, data-driven strategies, and an in-house AI-powered campaign platform, Kingfluencers offers brands innovative solutions to optimize their digital reach. The company combines performance marketing with storytelling and covers all relevant channels - from Instagram, TikTok, and YouTube to B2B influencer marketing and employee advocacy. With its interdisciplinary team, Kingfluencers is setting new benchmarks for creative, data-driven, and targeted influencer marketing in Switzerland and beyond.

For further information please contact:

Investor Relations

Aisha Lindman, MBA

Phone: +41 (0) 79 867 10 10

E-Mail: IR@naoo.com

Media Relations

Axel Mühlhaus / Jessica Pommer

Phone: +49 (0) 69 905505-52

E-mail: naoo@edicto.de