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Investor Presentaiton

Preliminary transaction structure 19 . • Pre-transaction Yubico's pre-money valuation of USD 800m (c. SEK 8.3bn²) Pre-money valuation of Yubico's common shares of SEK 494 per share ACQ SPAC funds of c. SEK 3.5bn as of 14 April 2023 . • ACQ acquires Yubico through merger Consideration consisting of 42% cash (SEK 208 per Yubico share) and 58% shares (2.9 ACQ shares per Yubico share) The majority of Yubico shareholders to remain shareholders, incl. founders and all institutional investors • The combined company is expected to have a strong financial position • • Post transaction structure Listed at Nasdaq First North Growth Market with the ambition to change to Nasdaq Main Market within 12-18 months ACQ owners will hold c. 40% of the shares. Co-founders will hold c. 10% and Bure c. 17% in the combined company Estimated Yubico's post-money valuation³ of c. SEK 8.6bn yubico ACQ yubico + ACQ NASDAQ OMX® FIRSTNORTH yubico Notes: 1) The valuation of the company before any new cash from investors has been injected; 2) USD/SEK FX rate of 10.37 per average FX-rate during 11-14 April, 2023; 3) The valuation of the company after new cash from investors has been injected which is dependent e.g. on strike subscription from current option holders
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