Company: SONM
Filing Date: 2025-09-29
Form Type: S-1
Source: 0001493152-25-016055
Chunk: 30

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-09-29
Form: S-1
Chunk 30
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 as of June 30, 2025, and the year ended December 31, 2024, and the notes thereto, which are incorporated by reference in this registration statement.

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

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET AS OF JUNE 30, 2025
(IN THOUSANDS, EXCEPT SHARE AND PER SHARE AMOUNTS)</div>

| Assets                                                                                                                     |     | Historical |          |   |     | Transaction Accounting Adjustments |         |   |     |       |     | Pro Forma |          |   |
|:---------------------------------------------------------------------------------------------------------------------------|:----|:-----------|---------:|:--|:----|:-----------------------------------|--------:|:--|:----|:------|:----|:----------|---------:|:--|
| Cash and cash equivalents                                                                                                  |     | $          |    2,006 |   |     | $                                  |  14,583 |   |     | -B    |     | $         |   16,589 |   |
| Accounts receivable, net                                                                                                   |     |            |    2,870 |   |     |                                    |  (2,870 | ) |     | -A    |     |           |        — |   |
| Non-trade receivable                                                                                                       |     |            |    6,967 |   |     |                                    |  (6,967 | ) |     | -A    |     |           |        — |   |
| Related party receivable                                                                                                   |     |            |      181 |   |     |                                    |       — |   |     |       |     |           |      181 |   |
| Inventory                                                                                                                  |     |            |    9,889 |   |     |                                    |  (9,889 | ) |     | -A    |     |           |        — |   |
| Prepaid expenses and other current assets                                                                                  |     |            |    5,210 |   |     |                                    |  (4,613 | ) |     | -A    |     |           |      597 |   |
| Total current assets                                                                                                       |     |            |   27,123 |   |     |                                    |  (9,756 | ) |     |       |     |           |   17