Company: SONM
Filing Date: 2025-09-29
Form Type: S-1
Source: 0001493152-25-016055
Chunk: 32

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-09-29
Form: S-1
Chunk 32
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| Other expense, net                                                     |     |            |      (179 | ) |     |                                    |     (76 | ) |     | -E |     |           |      (255 | ) |
| Income (loss) before income taxes                                      |     |            |    (6,746 | ) |     |                                    |   3,548 |   |     |    |     |           |    (3,198 | ) |
| Income tax expense                                                     |     |            |      (271 | ) |     |                                    |    (271 | ) |     | -E |     |           |         — |   |
| Net income (loss)                                                      |     | $          |    (7,017 | ) |     | $                                  |   3,819 |   |     |    |     | $         |    (3,198 | ) |
| Net income (loss) per share:                                           |     |            |           |   |     |                                    |         |   |     |    |     |           |           |   |
| Basic                                                                  |     | $          |     (0.91 | ) |     |                                    |         |   |     |    |     | $         |     (0.42 | ) |
| Diluted                                                                |     | $          |     (0.91 | ) |     |                                    |         |   |     |    |     | $         |     (0.42 | ) |
| Weighted-average shares used in computing net income (loss) per share: |     |            |           |   |     |                                    |         |   |     |    |     |           |           |   |
| Basic                                                                  |     |            | 7,685,323 |   |     |                                    |         |   |     |    |     |           | 7,685,323 |   |
| Diluted                                                                |     |            | 7,685,323 |   |     |                                    |         |   |     |    |     |           | 7,685,323 |   |

<div align='center'>See accompanying notes to unaudited pro forma condensed consolidated financial information.</div>

| 19 |

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

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 2024
(IN THOUSAND