VIA optronics : Company Presentation

Presentation

Sidoti Micro-Cap Conference

January 2023

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Disclaimer

This presentation, prepared by VIA optronics ("VIA" or the "Company"), is solely for informational purposes. The forwarding of such information to third parties is prohibited unless VIA optronics has granted express permission to do so.

This presentation contains estimates and other information concerning VIA optronics' industry that are based on third party reports. This information involves a number of assumptions and limitations, and VIA optronics has not independently verified the accuracy or completeness of the information.

The information set forth herein does not purport to be complete or to contain all of the information you may desire. Statements contained herein are made as of the date of this presentation unless stated otherwise, and neither this presentation, nor any sale of securities, shall under any circumstances create an implication that the information contained herein is correct as of any time after such date or that information will be updated or revised to reflect information that subsequently becomes available or changes occurring after the date hereof.

Forward Looking Statements

Statements in this presentation about future expectations, plans and prospects, as well as any other statements regarding matters that are not historical facts, may constitute "forward-looking statements." These statements include, but are not limited to, statements relating to the expected trading commencement and closing dates. The words, without limitation, "anticipate," "believe," "continue," "could," "estimate," "expect," "intend," "may," "plan," "potential," "predict," "project," "should," "target," "will," "would" and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these or similar identifying words. Forward-looking statements are based largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy, short-term and long-term business operations and objectives, and financial needs. These forward-looking statements involve known and unknown risks, uncertainties, changes in circumstances that are difficult to predict and other important factors that may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by the forward- looking statement, including, without limitation, the risks described under Item 3. "Key Information-D. Risk Factors," in our Annual Report on Form 20-F as filed with the US Securities and Exchange Commission. Moreover, new risks emerge from time to time. It is not possible for our management to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements we may make. In light of these risks, uncertainties and assumptions, the forward-looking events and circumstances discussed in this release may not occur and actual results could differ materially and adversely from those anticipated or implied in the forward-looking statements. We caution you therefore against relying on these forward-looking statements, and we qualify all of our forward-looking statements by these cautionary statements. Any forward-looking statements contained in this press release are based on the current expectations of VIA's management team and speak only as of the date hereof, and VIA specifically disclaims any obligation to update any forward-looking statement, whether as a result of new information, future events or otherwise.

No warranty of any kind, implied, expressed or statutory, is given in conjunction with the information set forth herein. The Company makes no representations or warranties, express or implied, as to the accuracy or completeness of any information, statements and estimates presented herein. Neither the SEC nor the Securities Regulatory Authority of any state, foreign or other jurisdiction has passed upon the accuracy or adequacy of this presentation.

Non-IFRS Financial Measures

Our management and supervisory boards utilize both IFRS and non-IFRS measures in a number of ways, including to facilitate the determination of our allocation of resources, to measure our performance against budgeted and forecasted financial plans and to establish and measure a portion of management's compensation. The non-IFRS measures used by our management and supervisory boards include:

EBITDA, which we define as net profit (loss) calculated in accordance with IFRS before financial result, taxes, depreciation and amortization; for purposes of our EBITDA calculation, we define "financial result" to include financial result as calculated in accordance with IFRS and foreign exchange gains (losses) on intercompany indebtedness.

Our management and supervisory boards believe these non-IFRS measures are helpful tools in understanding certain aspects of our financial performance and are important supplemental measures of operating performance because they eliminate items that may have less bearing on our operating performance and highlight trends that may not otherwise be apparent when relying solely on IFRS financial measures. As an example, our acquisition of VTS in 2018 included acquisition-related costs, such as costs attributable to the consummation of the transaction and integration of VTS as a consolidated subsidiary (composed substantially of professional services fees, including legal, accounting and other consultants) and any transition compensation costs, and were not considered to be related to the continuing operation of VTS's business and are generally not relevant to assessing or estimating the long-term performance of VTS. We also believe that these non-IFRS measures are useful to investors and other users of our financial statements in evaluating our performance because these measures are the same measures used by our management and supervisory boards for these purposes.

This presentation contains trademarks, tradenames and service marks of the Company and, solely for convenience, these trademarks, tradenames and service marks may appear without the ® or TM symbols. This presentation may also include trademarks, tradenames and service marks that are property of other organizations.

Under no circumstances may a copy, in any format, be shown, reproduced, transmitted, or otherwise provided to any person other than the authorized recipients.

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VIA optronics is a global one-stop-solution provider of sunlight readable display and touch solutions as well as camera modules in the automotive, industrial and consumer electronics industry.

Our vision:

Technology leader in the field of interactive display and sensor

systems

Open the Gateway to the Digital World

© VIA optronics AG

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About VIA - Snap Shot

VIA optronics:

A Global, Growing, Highly Reliable, Interactive Display

• Sensing System Provider with Cutting Edge Technology

Founded	Listed since	Revenue 2021	Customer Base
2005	2020	€180.8	Blue Chip

Headquarters	New York Stock	Million	Worldwide
Nuremberg	Exchange (NYSE)

Subsidiaries	Employees	Patents
USA, China, Taiwan,	~850(1)	135(2)
Philippines, Japan

Production, Sales, R&D Worldwide Granted internationally with 20 more pending

(1) As of December 31, 2021 (2) As of December 31,2021 including VTS Touchsensor

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... Automotive

• Automotive mirror replacement, surround view system, driver and passenger monitoring system (camera-based technology)
• Infotainment systems
• Instrument clusters
• Rear seat entertainment
• Autonomous delivery vehicle
• Interior design (touch sensitive surfaces)

... Industrial	... Consumer Electronics
▪ Avionics and marine instruments	▪	Notebooks
▪	Agricultural combines	▪	Tablets
▪	Digital signage	▪	All-in-one-monitors
▪	Conference room displays	▪	Smart home applications

• Industrial robotics
• Defense applications

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