Description of Aebi Schmidt Holding Ag's Business Segments

The registrant operates two reportable business segments based on geographic regions: North America and Europe and the Rest of the World (ROW). The North America segment comprises four lines of business: Airport & Chassis, Commercial Trucks, Goods Transport, and Municipal. The Airport & Chassis line provides airport runway maintenance equipment, including snow removal and de-icing solutions, as well as Spartan RV Chassis. Commercial Trucks involves building or upfitting work trucks through Monroe, Magnum, Strobes-R-Us, and Meyer. Goods Transport offers fleet solutions via Utilimaster, electric vehicle solutions under Blue Arc, and Towmaster equipment trailers. The Municipal line includes snow and ice control equipment and liquid anti-icing systems from Monroe and Swenson, electric sweepers from Schmidt, pavement marking solutions from MB, and snow removal equipment and interchangeable body systems from ELP. The Europe and ROW segment includes three lines of business: Airport & Chassis, Municipal, and Agriculture. The Airport & Chassis line offers jet, compact, and high-speed sweepers, sprayers, blowers, and hydraulic equipment from Schmidt, some featuring automated or autonomous operations. The Municipal line provides sweepers, pre-wetted salt spreading equipment from Nido, multipurpose transporters from Ladog, plowing technologies from Arctic and Tellefsdal, and electric drive vehicles from Schmidt. The Agriculture line supplies solutions for steep terrain cultivation with Aebi Slope Tractors, Transporters, and Motor Mowers used by mountain farming businesses, municipalities, and contractors. The registrant's performance is seasonal, with stronger results typically occurring in the second half of the year due to winter-related public procurement and municipal orders for snowplows and related equipment.

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Composition of Aebi Schmidt Holding Ag Revenues by Segments


New Business	164.21 %	of total Revenue
After Sales	27.55 %	of total Revenue
North America	139.72 %	of total Revenue
Europe and Rest of the World	52.05 %	of total Revenue
Europe and Rest of World	52.05 %	of total Revenue
United States	134.79 %	of total Revenue
Switzerland	6.06 %	of total Revenue
Non-US	50.92 %	of total Revenue

Q2 three months ended (Jun 30 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
New Business	815.17	164.21 %
After Sales	136.78	27.55 %
North America	693.59	139.72 %
Europe and Rest of the World	258.37	52.05 %
Europe and Rest of World	258.37	52.05 %
United States	669.13	134.79 %
Switzerland	30.06	6.06 %
Non-US	252.76	50.92 %
Total	496.41	100 %

Q2 three months ended (Jun 30 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
New Business	242.32 %	113.58 %
After Sales	245.3 %	85.16 %
North America	374.27 %	105.62 %
Europe and Rest of the World	-	-
Europe and Rest of World	-	-
United States	-	-
Switzerland	122.02 %	126.22 %
Non-US	-	-
Total	79.32 %	9.01 %

Q2 three months ended (Jun 30 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	10.47	2.11 %

Q2 three months ended (Jun 30 2026)
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	1460.95 %

Annual Report on Aebi Schmidt Holding Ag Divisions, Sales by Country


New Business	85.51 %	of total Revenue
After Sales	14.52 %	of total Revenue
North America	63.9 %	of total Revenue
Switzerland	3.56 %	of total Revenue
Europe and ROW	36.14 %	of total Revenue
Products transferred at a point in time	58.83 %	of total Revenue
Products transferred at a point in time New Business	46.12 %	of total Revenue
Products transferred at a point in time After Sales	12.72 %	of total Revenue
Products and services transferred over time	41.2 %	of total Revenue
Products and services transferred over time New Business	39.39 %	of total Revenue
Products and services transferred over time After Sales	1.81 %	of total Revenue
North America New Business	57.41 %	of total Revenue
North America After Sales	6.49 %	of total Revenue
Europe and ROW New Business	28.1 %	of total Revenue
Europe and ROW After Sales	8.04 %	of total Revenue
U S	61.21 %	of total Revenue
Other	35.27 %	of total Revenue

Twelve months ended 2025
AEBI s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
New Business	1,304.98	85.51 %
After Sales	221.64	14.52 %
North America	975.10	63.9 %
Switzerland	54.30	3.56 %
Total	1,526.05	100 %
Europe and ROW	551.52	36.14 %
Products transferred at a point in time	897.84	58.83 %
Products transferred at a point in time New Business	703.80	46.12 %
Products transferred at a point in time After Sales	194.04	12.72 %
Products and services transferred over time	628.78	41.2 %
Products and services transferred over time New Business	601.19	39.39 %
Products and services transferred over time After Sales	27.60	1.81 %
North America New Business	876.11	57.41 %
North America After Sales	98.99	6.49 %
Europe and ROW New Business	428.87	28.1 %
Europe and ROW After Sales	122.65	8.04 %
U S	934.14	61.21 %
Other	538.18	35.27 %

Twelve months ended 2025
AEBI s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	9.71	0.64 %

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
New Business	42.04 %	-
After Sales	32.54 %	-
North America	64.31 %	-
Switzerland	-8.66 %	-
Europe and ROW	11.98 %	-
Products transferred at a point in time	9.92 %	-
Products transferred at a point in time New Business	4.39 %	-
Products transferred at a point in time After Sales	36.05 %	-
Products and services transferred over time	133.64 %	-
Products and services transferred over time New Business	145.86 %	-
Products and services transferred over time After Sales	12.21 %	-
North America New Business	62.67 %	-
North America After Sales	80.43 %	-
Europe and ROW New Business	12.81 %	-
Europe and ROW After Sales	9.16 %	-
U S	70 %	-
Other	12.82 %	-

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