Company: SGBAF
Filing Date: 2025-01-17
Form Type: DRS/A
Source: 0000950123-25-000378
Chunk: 355

Company: SES S.A.
Filing Date: 2025-01-17
Form: DRS/A
Chunk 355
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 of Period  |        |     | Accruals for 
 Warranties   
 Issued       |        |     | Settlements of 
 Warranties     |         |   |     | Fresh Start    
 Adjustments(1) |       |     | Balance at End 
 of Period      |        |
|:-----------------------------------------------|:----|:-----------|-------:|:----|:-------------|-------:|:----|:---------------|:--------|:--|:----|:---------------|------:|:----|:---------------|-------:|
| Year Ended December 31, 2021 (Predecessor)     |     | $          | 19,637 |     |              |  8,709 |     |                | (9,877  | ) |     |                |     — |     | $              | 18,469 |
| Two Months Ended February 28,                  
 2022 (Predecessor)                             |     | $          | 18,469 |     |              |    961 |     |                | (1,116  | ) |     |                | 6,480 |     | $              | 24,794 |
| Ten Months Ended December 31, 2022 (Successor) |     | $          | 24,794 |     |              |  9,858 |     |                | (7,883  | ) |     |                |     — |     | $              | 26,769 |
| Year Ended December 31, 2023 (Successor)       |     | $          | 26,769 |     |              | 12,040 |     |                | (10,484 | ) |     |                |     — |     | $              | 28,325 |

| (1) | Reflects fair value adjustments due to the adoption of Fresh Start Accounting. |

(s) Software Development Costs For software sold as part of our equipment sales in connection with our Intelsat CA business, we capitalize software development costs once technological feasibility has been established. Capitalized software F-111

Confidential Treatment Requested by SES

Pursuant to 17 C.F.R. Section 200.83

development costs are included within “Amortizable intangible assets, net” in our consolidated balance sheets. Such capitalized software costs are amortized on a product-by-product basis over the remaining estimated economic life of the product, based