Company: SONM
Filing Date: 2025-11-24
Form Type: PREM14A
Source: 0001493152-25-024848
Chunk: 34

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-11-24
Form: PREM14A
Chunk 34
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     |                                    |         |   |     |    |     |           | 614,985 |   |
| Diluted                                                                    |     |            | 614,985 |   |     |                                    |         |   |     |    |     |           | 614,985 |   |

<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 THOUSANDS, EXCEPT SHARE AND PER SHARE AMOUNTS)</div>

|                                                                            |     | Historical |         |   |     | Transaction Accounting Adjustments |         |   |     |       |     | Pro Forma |         |   |
|:---------------------------------------------------------------------------|:----|:-----------|--------:|:--|:----|:-----------------------------------|--------:|:--|:----|:------|:----|:----------|--------:|:--|
| Net revenues                                                               |     | $          |  50,919 |   |     | $                                  | (50,919 | ) |     | -G    |     | $         |       — |   |
| Related party net revenues                                                 |     |            |   7,379 |   |     |                                    |  (7,379 | ) |     | -G    |     |           |       — |   |
| Total net revenues                                                         |     |            |  58,298 |   |     |                                    | (58,298 | ) |     |       |     |           |       — |   |
| Cost of revenues                                                           |     |            |  48,378 |   |     |                                    | (48,378 | ) |     | -G    |     |           |       — |   |
| Gross profit                                                               |     |            |   9,920 |   |     |                                    |  (9,920 | ) |     |       |     |           |       — |   |
| Operating expenses                                                         |     |            |         |   |     |                                    |         |   |     |       |     |           |         |   |
| Research and development                                                   |     |            |  14,235 |   |     |                                    | (14