FREE WARRANTS : A STRUCTURE TO SUPPORT THE SCALING OF THE FINTECH PLATFORM

Following the convening of the Extraordinary General Meeting to be held on May 26, 2026, which will be called to vote on a proposed issuance and free allocation of warrants (BSA), the Company provides further clarification on the objectives of this mechanism, which would be implemented by the Board of Directors subject to shareholder approval.

This mechanism is intended to enable shareholders to support the next phase of development of the Group's fintech infrastructure, in a context of accelerating activity across embedded finance, fintech-as-a-service, and euro-denominated stablecoin infrastructure, with initial technological and commercial building blocks already in place.

It is designed to align existing shareholders with the Company's growth trajectory, through progressive subscriptions linked to the development of its fintech platform.

ACCELERATING THE DEPLOYMENT OF THE FINTECH-AS-A-SERVICE PLATFORM

The funds that may be raised upon exercise of the warrants would be dedicated to supporting the commercial and technological development of the Group's fintech platform.

They would notably be used to:

• accelerate the deployment of fintech-as-a-service solutions
• strengthen technological and product capabilities, particularly through IBEXIAL, to support scaling
• expand commercial capabilities to serve high-volume partners

The objective is to enable SaaS platforms and digital players to seamlessly integrate financial services combining payment accounts and access to blockchain infrastructures.

A PAYMENT INFRASTRUCTURE STRATEGY INTEGRATING EURO STABLECOINS WITHIN A REGULATED FRAMEWORK

The Company's strategy is to position itself as a leading player in infrastructure related to euro-denominated stablecoins, leveraging a European regulatory framework that strengthens both market legitimacy and barriers to entry.

In this context, the Company is developing solutions enabling the opening of dual accounts combining a payment account and a self-custodied wallet, facilitating access to new financial use cases for businesses and digital platforms.

The Board considers that the Company is entering an acceleration phase of its model, supported by a favorable market and regulatory environment.

In preparation for the vote, Management intends to collect shareholders' questions regarding the proposed mechanism, notably through a webinar, the details of which will be communicated at a later stage.