Company: SONM
Filing Date: 2025-09-29
Form Type: S-1
Source: 0001493152-25-016055
Chunk: 36

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-09-29
Form: S-1
Chunk 36
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 Sale, the expense related to the Severance 
 Payments, and the tax impact of the pro forma adjustments at the noted statutory rate.                                        |

II. Unaudited pro forma condensed statement of operations for the six months ended June 30, 2025 adjustments:

| (E) | Reflects the pro forma                                                                                                                      
 adjustments to eliminate revenues, cost of revenues, research and development, sales and marketing, and certain general and administrative, 
 interest and other expenses of the Company’s operations that are sold, as well as the related historical tax provision.                     |

III. Unaudited pro forma condensed statement of operations for the year ended December 31, 2024 adjustments:

| (F) | Reflects the pro forma                                                                                                                      
 adjustments to eliminate revenues, cost of revenues, research and development, sales and marketing, and certain general and administrative, 
 interest and other expenses of the Company’s operations that are sold, as well as the related historical tax provision.                     |
| (G) | Reflects the estimated                                                                                                                      
 expense related to the Severance Payments.                                                                                                  |
| (H) | Reflects the gain on the                                                                                                                    
 proposed Asset Sale as reflected in the table below:                                                                                        |

| Adjusted purchase price, excluding earn out       |     | $ | 15,138 |   |
| Less: Net assets sold and liabilities transferred |     |   | (1,814 | ) |
| Less: Transaction Expenses                        |     |   | (1,250 | ) |
| Gain on proposed Asset Sale                       |     | $ | 12,074 |   |

| (I) | Reflects the tax impact                                                                          
 of the pro forma adjustments at the noted statutory rate.                                        |
| (J) | Reflects the weighted average dilutive common shares included in the calculation of dilutive net 
 income per share.                                                                                |

| 22 |

<div align='center'>SELLING SECURITYHOLDER</div>

This prospectus relates to the possible offer and resale from time to time by Chardan of up to 350,000,000 shares of our Common Stock that have been or may be issued by us to Chardan pursuant to the Purchase Agreement upon the terms and subject to the conditions and limitations of the Purchase Agreement. For additional information regarding the issuance of the shares of Common Stock to be offered by Chardan included in this prospectus, see the section titled “ Committed Equity Financing.” We are registering the shares of Common Stock included in this prospectus