Company: SONM
Filing Date: 2025-11-24
Form Type: PREM14A
Source: 0001493152-25-024848
Chunk: 32

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-11-24
Form: PREM14A
Chunk 32
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 consolidated financial information. Additionally, there can be no assurance that the estimated adjustments to the purchase price presented in this unaudited pro forma condensed consolidated financial information will prove to be accurate or that the Company will receive the adjusted purchase price from the Asset Sale in the amount reflected in this unaudited pro forma condensed consolidated financial information. Those adjustments to the purchase price may negatively impact the amount of cash available to the Company and the net proceeds the Company receives from the Asset Sale. The unaudited pro forma condensed consolidated financial information should be read in conjunction with the Company’s consolidated financial statements for the nine months ended and as of September 30, 2025, and the year ended December 31, 2024, and the notes thereto, which are incorporated by reference in the registration statement of which this prospectus forms a part.

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<div align='center'>SONIM TECHNOLOGIES INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

AS OF SEPTEMBER 30, 2025
(IN THOUSANDS, EXCEPT SHARE AND PER SHARE AMOUNTS)</div>

| Assets                                                                                                                      |     | Historical |          |   |     | Transaction Accounting Adjustments |         |   |     |       |     | Pro Forma |          |   |
|:----------------------------------------------------------------------------------------------------------------------------|:----|:-----------|---------:|:--|:----|:-----------------------------------|--------:|:--|:----|:------|:----|:----------|---------:|:--|
| Cash and cash equivalents                                                                                                   |     | $          |    2,137 |   |     | $                                  |  12,499 |   |     | -B    |     | $         |   14,636 |   |
| Accounts receivable, net                                                                                                    |     |            |    3,498 |   |     |                                    |  (3,498 | ) |     | -A    |     |           |        — |   |
| Non-trade receivable                                                                                                        |     |            |    9,841 |   |     |                                    |  (9,841 | ) |     | -A    |     |           |        — |   |
| Inventory                                                                                                                   |     |            |   10,986 |   |     |                                    | (10,986 | ) |     | -A    |     |           |        — |   |
|