Company: SONM
Filing Date: 2025-12-05
Form Type: DEFM14A
Source: 0001493152-25-026277
Chunk: 34

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-12-05
Form: DEFM14A
Chunk 34
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 |     | $         |   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 |     |           |       — |   |
| Gross profit                                                               |     |            |  11,017 |   |     |                                    | (11,017 | ) |     |    |     |           |       — |   |
| Operating expenses                                                         |     |            |         |   |     |                                    |         |   |     |    |     |           |         |   |
| Research and development                                                   |     |            |   2,723 |   |     |                                    |  (2,723 | ) |     | -F |     |           |       — |   |
| Sales and marketing                                                        |     |            |   9,136 |   |     |                                    |  (9,136 | ) |     | -F |     |           |       — |   |
| General and administrative                                                 |     |            |   9,225 |   |     |                                    |  (4,732 | ) |     | -F |     |           |   4,493 |   |
| Total operating expenses                                                   |     |            |  21,084 |   |     |                                    | (16,