Company: SONM
Filing Date: 2025-11-12
Form Type: 424B3
Source: 0001493152-25-021905
Chunk: 28

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-11-12
Form: 424B3
Chunk 28
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000,000 shares authorized, and no shares issued and outstanding at September 
 30, 2025                                                                                                                    |     |            |        — |   |     |                                    |       — |   |     |       |     |           |        — |   |
| Additional paid-in capital                                                                                                  |     |            |  294,676 |   |     |                                    |       — |   |     |       |     |           |  294,676 |   |
| Accumulated deficit                                                                                                         |     |            | (295,378 | ) |     |                                    |   8,855 |   |     | -B)(E |     |           | (286,523 | ) |
| Total stockholders’ equity (deficit)                                                                                        |     |            |     (701 | ) |     |                                    |   8,855 |   |     |       |     |           |    8,154 |   |
| Total liabilities and stockholders’ equity (deficit)                                                                        |     | $          |   40,219 |   |     | $                                  | (24,598 | ) |     |       |     | $         |   15,621 |   |

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

| 18 |

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

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
(IN THOUSANDS, EXCEPT SHARE AND PER SHARE AMOUNTS)</div>

|                                                                            |     | Historical |         |   |     | Transaction Accounting Adjustments |         |   |     |    |     | Pro Forma |         |   |
|:---------------------------------------------------------------------------|:----|:-----------|--------:|:--|:----|:-----------------------------------|--------:|:--|:----|:---|:----|:----------|--------:|:--|
| Net revenues                                                               |     | $          |  44,125 |   |     | $                                  | (44,125 | ) |     | -F |     | $         |       — |   |
| Cost of revenues                                                           |     |            |  33,108 |   |     |                                    | (33,108 | ) |     | -F |     |