AKKA TECHNOLOGIES Presentation of 2013 results

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AKKA TECHNOLOGIES Presentation of 2013 results 8 April 2014 Maurice RICCI Chairman & CEO Nicolas VALTILLE CFO AKKA 1 Technologies 08/04/2014

Disclaimer This presentation does not contain or constitute an offer of securities for sale or an invitation or inducement to invest in securities in France, the United States or any other jurisdiction. This presentation may contain information expressed as forward-looking statements. Forward-looking statements are statements that are not historical facts. Forward-looking statements may include anticipations, projections and their underlying assumptions, statements (regarding plans, objectives, expectations and intentions, future financial results, potential events, operations, services, products). Such information concerns either trends or targets and cannot be regarded as results forecasts or as any other performance indicator. This information is by nature subject to risks and uncertainties, that may cause the actual results to differ from those mentioned in the forward-looking statements. Even though AKKA Group s management believes that the expectations reflected as of the date of this presentation in such forward-looking statements are reasonable, this information does not reflect the Group's future performance and are not intended to give any assurances or comfort as to future results. Therefore no-one should unduly rely on these forward-looking statements. The AKKA Group makes no commitment to update this information. More comprehensive information on the AKKA Technologies Group may be obtained on our website (www.akka.eu). 2

Our DNA Maurice Our RICCI DNA Maurice RICCI 3 AKKA Technologies 08/04/2014

Our DNA 2013 key facts 2013 revenue and underlying margin above expectations 2013 revenue: 878.8 million +6.2% (-4.8% like-for-like) Strong growth in the legacy businesses internationally Improved performance in H2 Sequential growth at MBtech in Q3 and Q4 Profit from Business Operations: 57.9 million (6.6% of revenue) Net income Group share: 31.1 million (3.5% of revenue) Healthy balance sheet (gearing of 16%) Net debt: 30 million, vs 52 million as of 31 December 2012 Implementation of a plan to accelerate the Group s transformation 2013 laid the foundations of our future growth 4

Our DNA AKKA s story From French automotive engineering company to European leader 2012 Acquisition of MBtech and presence in 20 countries 2011 Acquisition of Aeroconseil 2010 Creation of the AKKA internal research centre First steps outside Europe (Canada, UAE) 2009 First steps in the German market 2007 Acquisition of Coframi 2005 Key French player and European expansion Initial Public Offering (IPO) 1999 Beginning of diversification in the aerospace sector IPO Coframi Diversification 1984 Creation of the Group in the automotive sector 5

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 66 3,4 84 4,9 120 160 10,2 236 13,3 17,5 17,3 333 382 400 474 29,8 32,1 43,0 827 879 57,9 62,9 Our DNA AKKA s story A strategy of profitable growth Revenue ( million) Profit from Business Operations ( million) 1 000 900 800 700 600 x 13 x 17 500 400 300 200 100 0 A differentiating position, with strategic acquisitions as growth driver 6

Our DNA AKKA s story A healthy balance sheet Gearing MBtech Aeroconseil Coframi Self-financed growth 7

Our DNA AKKA s story A strategy of profitable growth Market capitalisation since 2005 ( million) 450 400 400 million 350 300 250 x 4 2 April 2014 200 150 100 million 100 15 April 2005 (IPO) 50 8

Our DNA AKKA s positioning A differentiating position Our passion: technologies Our promise: we are our clients innovation partner Real closeness and understanding of our clients needs We bring them know-how, productivity, flexibility and reactivity We support their international expansion and globalisation Our strength: strong know-how in tailored turnkey projects Time and materials only since 1995 60% projects/40% Engineering & Consulting Services 18 European skills centres Our culture: put people at the centre AKKA Institute On Track project AKKA Research - Link & Go 9

Our DNA AKKA s positioning A comprehensive offer 10

Our DNA AKKA s positioning Flexible services tailored to our clients needs Experts on demand Reactivity, flexibility Our experts support you on location through A deep understanding of each business sector A strong mastery of existing and coming technologies A concrete ability to create innovation Engineering Expertise, know-how Our team supports you on your work-packages and tailored turnkey solutions through our Mechanical design centres Systems design centres Software design centres Nearshore/offshore facilities Consulting Result & implementation oriented Our services enable you to sustainably optimize the entire value chain through our entities Casciope MBtech Consulting 35% 60% 5% 11

Our DNA AKKA s positioning Our value-added expertise in Aerospace System conception and integration & installation Hydro-electric, avionic, etc. Aerostructure Metal, Composite, Static calculation, Stress/Non linear, Cinematic Flight physics and aerodynamics Embedded software Cockpit ergonomics System conception and integration & installation Hydro-electric, avionic, etc. Flight operations and maintenance Aircraft modifications Information systems functional support, Interfaces Monitoring/bug fixing, data processing etc. Technical publications Maintenance, Service Bulletin, Electrical Schematics, etc. 3D tools Virtual maintenance, digital mock-up, viewer 3D real time, etc. Aircraft safety Certification Ground/flight tests 12 AKKA Technologies 08/04/2014

Our DNA AKKA s positioning Our value-added expertise in Automotive Styling Design, 3D, modelling Main body & closures Vehicle architecture Embedded software Chassis & suspension systems Interior, exterior & accessories Window lifts, seats, lighting, dashboard, A/C, etc. Powertrain Engine and transmission processes including hybrid & fuel cells Calculations and crash simulations Electrical & electronic systems ECUs, energy management, wire harness 13

Our DNA Strategy of balances Geographical balance Client balance Segment balance Financial Independence A consistent and balanced strategy since 1999 14

Our DNA Strategy of balances 2013 revenue by sector 2% 14% 3% 4% 3% 41% 5% 28% 82% of revenue in the Mobility sector 15 AKKA Technologies 08/04/2014

Our DNA Strategy of balances 2013 revenue by country Roumania 4% Switzerland 4% China 4% Turkey 2% International (excl. Germany) 13.2% Middle-East 5% UK 5% Spain 6% Belgium 30% Canada 7% Czech Republic 13% USA 8% Italy 12% 16

Our DNA Our values Our passion: Technologies To make our people better AKKA Institute On track AKKA Research Human relationships Respect, Courage, Ambition 17 AKKA Technologies 08/04/2014

Our DNA Our values Our training centre Make our growth sustainable Respect our fundamentals Strengthen our structures Integrate New hires New acquisitions New technologies and networks Adapt to the needs of our clients Stabilise our organisations Clarify our offer and our business model Move up the value added chain Retain the best talent On track Our employees are the company s wealth Each of our consultants conveys our strategy Strengthen our cohesion Increase synergies Speed up and sustain our diversification 18

Our DNA Our values Anticipate technological change Control change in engineering methods and development environments Ensure technological watch Anticipate Design technological solutions Invent tomorrow s uses Promote multidisciplinary and multisector synergies Design Develop people Build loyalty Highlight employees know-how Create collaborative networks Improve employees skills Stimulate creativity 19

Our DNA Our values AKKA, a pioneer in mobility since 2005 Astute Car Link&Go Link&Go 2.0 20

Our DNA 2013 results Maurice RICCI Nicolas Valtille 21 AKKA Technologies 08/04/2014

2013 results Quarterly revenue (in million ) 250 225.4 210.3 211.7 231.5 200 150 100 International Germany France 50 0 T1 2013 T2 2013 T3 2013 T4 2013 Improved performance in the second half Revenue of 878.8 million in 2013 (+6.2%/-4.8% like-for-like) 1.7% for the legacy businesses 22

2013 results Profit from business operations by BU million 2013 2012 Proforma France * 31.9 32.5 7.1% 7.2% Germany 15.0 17.1 4.8% 4.8% International 14.9 13.2 12.8% 11.1% Other (3.9) 3.2 (% of revenue) (0.4)% 0.4 % Total Group 57.9 66.0 6.6% 7.1% Profit from business operations calculated before non-recurring items and cost of stock options and bonus shares Restated for the corporate value added tax (cotisation sur la valeur ajoutée des entreprises CVAE) 23

2013 results Profit from business operations by BU million 2013 2012 proforma AKKA legacy businesses 46.3 51.2 8.2% 9.2% MBtech 11.5 14.8 3.7% 4.0% Total Group 57.9 66.0 6.6% 7.1% Profit from business operations calculated before non-recurring items and cost of stock options and bonus shares Restated for the corporate value added tax (cotisation sur la valeur ajoutée des entreprises CVAE) 24

2013 results France Good resistance 2013 revenue: 450.9 million Revenue stable in 2013 +1.7% in H2, after -1.5% in H1 lfl 1.2 less working day in 2013 PBO: 7.1%, vs 7.2% in 2012 A new presentation that corresponds to reality Competitive market Good positioning (service centre) Stable ADRs thanks to our value added Slight decrease in rate of activity excluding holidays 25

2013 results Germany Positive momentum 2013 revenue: 311.4 million -12.4% lfl +13.4% excluding MBtech A growing market Gradual change in AKKA s status Strong growth among non-daimler clients Numerous new accounts PBO: 4.8%, in line with 2012 16.2% excluding MBtech Engineering culture Margins remain high High rate of activity excluding holidays 26

2013 results International (excluding Germany) Positive momentum 2013 revenue: 116.5 million -0.5% lfl +7.2% excluding MBtech Slowdown in Belgium (plateau) Several countries reported growth above 10% Numerous new accounts PBO: 12.8% 12.8% 16.1% excluding MBtech High margin in most of our regions Gradual improvement in the US and China 27

2013 results MBtech Improved operating performances in H2 2013 revenue: 313.8 million (-14.6%) Gradual improvement in H2 Sequential growth in Q3 and Q4-9% in H2, after -20% in H1 Slight growth at MBtech International in Q4 PBO: 3.7% 0.6% in H1 -> 6.7% in H2 Salaries and ADRs in line with competitors Average age of 32 Cost reduction of about 52 million in 2013 28

2013 results 2013 consolidated income statement ( million) 2013 2012* Variations REVENUE 878.8 827.3 +6.2% PROFIT FROM BUSINESS OPERATIONS 57.9 63.0-7.8% Cost of stock options and bonus shares - (0.2) Other non-recurring income and expenses (8.2) (2.2) OPERATING INCOME 49.7 60.6-18.0% Cost of financial debt (8.3) (7.4) Other financial income and expense (1.4) 0.9 PRE-TAX INCOME 40.0 54.2-26.2% Tax expense (10.0) (12.8) CONSOLIDATED NET INCOME 30.1 41.3 CONSOLIDATED NET INCOME GROUP SHARE 31.1 40.4-23.0% EARNINGS PER SHARE ( ) 2.05 2.71-24.4% DILUTED EARNINGS PER SHARE ( ) 2.05 2.70 Average number of shares 15,113,227 14,926,111 Average diluted number of shares 15,138,294 14,956,812 MBtech was consolidated on 1 April 2012 29

2013 results Transformation plan Action Plan 2013 2016: 20 million net impact over the period ( million) 2013 2016 2013 Impact Reprofiling of businesses IT, Trainings, Contracting, Processing (2.9) Recruitment & decruitment GAM, Management, HR Group, Productivity & Production Controlling, Purchasing, Claiming, Controlling (4.5) Cost (7.4) The transformation plan will enable AKKA to achieve its objective of 100 million in recurring operating income and comprehensive contracts 30

2013 results Cash flow statement ( million) 2013 2012 Cash flow before cost of debt and taxes 63.6 59.8 Taxes (8.8) (9.8) Change in working capital 9.8 (58.0) Net cash flow from operating activities 64.5 (8.0) Acquisitions/disposals of fixed assets (19.1) (20.8) Change in scope of consolidation (6.3) (41.1) Dividends (9.7) (8.7) Capital increase 0 3.7 New loans 108.3 106.5 Repayment of loans (90.9) (36.4) Net interests paid (3.4) (3.4) Other (0.9) 0 Change in cash 42.5 (8.2) Opening cash position 70.9 79.1 Closing cash position 113.4 70.9 31

2013 results Balance sheet Assets ( million) 2013 2012 Goodwill 111.9 104.0 Intangible assets 10.6 8.6 Property, plant and equipment 49.9 52.1 Non-current financial assets 19.3 18.1 Other net long-term assets 23.5 35.1 Deferred tax assets 18.1 13.3 NON-CURRENT ASSETS 233.5 231.3 Inventories 2.9 2.5 Accounts receivable 195.5 244.4 Other receivables 93.4 62.8 Cash and cash equivalents 113.4 70.9 CURRENT ASSETS 405.1 380.7 TOTAL ASSETS 638.6 611.9 32

2013 results Balance sheet Liabilities ( million) 2013 2012 Share capital attributable to owners of the parent 174.8 155.3 Non-controlling interests 15.6 21.7 SHAREHOLDERS EQUITY 190,4 176.9 Non-current provisions 28.5 14.6 Other non-current liabilities 129.3 84.5 NON-CURRENT LIABILITIES 157.8 99.1 Current provisions 8.5 13.8 Other current financial liabilities 14.9 39.5 Trade payables 58.8 65.3 Tax and social security liabilities 167.1 178.6 Other liabilities 41.1 38.8 CURRENT LIABILITIES 290.4 335.9 TOTAL LIABILITIES 638.6 611.9 33

2013 results Good cash generation in 2013 Net debt: 30 million, vs 52 million as of 31 December 2012 Shareholders equity: 190 million Gearing: 16% Working capital under control : 67.9 days, vs 77.5 days as of 31 December 2012 Decrease in DSOs at MBtech Improvement in our internal billing processes Not-due receivables transferred to the factor: 96.4 million, vs 72.9 million in 2012 Non-recourse factoring Low cost High flexibility Positive gross cash: 113.4 million, vs 70.9 million as of 31 December 2012 Success of the 100 million bond issue in February A sound balance sheet 34

Our DNA Maurice Creating RICCI a best in class leader Maurice Ricci 35 AKKA Technologies 08/04/2014

Creating a best in class leader In short, our strategy is clear, consistent and sustainable Balanced: based on our 4 balances Local: close to clients Growing: capacity to combine internal and external growth Acquisitions to accelerate internal growth Clients/technology/geographical footprint Visionary: sense of anticipation Anticipation of structural change Management of industry cycles Efficient: front-ranking financial performances Sound balance sheet (gearing of 16%, 21 months after the acquisition of MBtech) Revenue x13 and recurring operating income x17 in 10 years 36

Creating a best in class leader Two structuring and transforming acquisitions 2010 2013 Group headcount: 5,600 employees Group headcount: 10,785 employees 37

Creating a best in class leader Transformation plan Adjustment/reprofiling of the offer and Group structures Abandonment of non-core or underperforming offers Redeployment of some activities in other geographies Staff training Moving up the V-Model Faster international expansion Industrialisation of know-how and management processes for large projects Lean management Standardization of our best practices Skills centres Increased flexibility Inter BU Onshore/nearshore/offshore Adaptation of the Group s cost structure Laying the foundations of a best in class leader 38

Creating a best in class leader A unique ability to complete transnational projects Technological know-how European foundations Project management AKKA Technologies Skills centres Industrialisation Best practices We are beginning to reap the benefits 39

Major contracts won in 2013 Major contracts and partnerships Aircraft manufacturer of an emerging market Airbus Renault Customer support 50 million, first tranche 2014-2017 Customer support 105 million ( 10 millions in Germany) 2014-2016 40 million per year, vs 20 million previously Design of a new crossover made in China AKKA/MBtech/onshore/offshore integration model A genuine partnership with Renault Technical success 40

Major contracts won in 2013 Major contracts and partnerships Daimler Design of the derivative of one of its flagship vehicles An unprecedented 23 million contract Duration: 2 years Safran Renewal of listing Reduction in the panel of suppliers Rank 1 Positioning over the entire value chain Duration: 3 years Industrialisation for Snecma of a new turbine in Asia 2014-2015 Industrialisation, method, machining programme Transnational project 41

Major contracts won in 2013 Major contracts and partnerships GDF Suez Overall listing for engineering First listing at GDF Suez Rank 1 Duration: 3 years Numerous new listing in the automotive sector Aston Martin Honda Nissan 42

Our DNA Maurice Conclusion RICCI Maurice RICCI 43 AKKA Technologies 08/04/2014

Nearly 11,000 employees Conclusion High potential for growth France 6,021 Turkey Paris > Automotive/Railway Germany 2,922 Czech Republic 388 Stuttgart > Automotive Bordeaux > Embedded systems 18 skills centres Toulouse > Aerospace Belgium 386 Morocco 230 Italy 214 Romania 201 Spain 161 USA 127 Canada 80 Middle East 77 China 75 Turkey 53 44

Conclusion 2014 objectives 2013 Robust results, above expectations AKKA Technologies laid in 2013 the foundations of its transformation into a global and transnational leader 2014 objectives Continuation of the Group s transformation Negative locked-in growth in Q1 Stabilisation in France and Germany over full year Growth in international BU in 2014 45

Conclusion Medium-term objectives confirmed Revenue by BU International 13% Germany 36% France 51% International 15 to 20% Germany 40 to 45% France 40 to 45% 2013 Medium term Medium-term revenue objective: 1.2 billion 46

Medium-term objectives confirmed PBO objectives by BU PBO Medium-term objective France 7 to 9% Germany 10 to 15% International 10 to 15% Other -1 to 0% Group 8 to 10% Our goal of achieving recurring operating income of 100 million is confirmed 47

Thank you for your attention Q1 2014 revenue on 15 May 2014 after market close

Back-up Read all financial news on AKKA Technologies at http://investisseurs.akka.eu

MBtech was consolidated on 1 April 2012. Restated for a transnational contract gained in 2012 by Octogon in Germany, and registered in France, Spain and the UK in 2013. Back-up 2013 revenue Quarterly activity ( million) Change at constant scope and exchange rates* Q1 Q2 Q3 Q4 2013 Revenue 225.4 210.3 211.7 231.4 878.48-6.2% -9.1% -2.6% -1.2% -4.8% France 115.7 108.6 106.6 120.0 450.9-1.4% -1.6% +2.9% +0.7% 0.1% Germany 81.2 71.7 76.6 81.9 311.4-12.1% -21.4% -10.6% -5.0% -12.4% Of which MBtech 74.4 64.7 69.5 74.4 283.0-14.3% -23.9% -12.2% -6.4% -14.4% Germany excluding MBtech 6.8 7.0 7.2 7.5 28.4 +21.0% +13.9% +8.4% +11.6% +13.4% International (excluding MBtech) 28.5 29.9 28.6 29.5 116.5-6.7% +0.5% +2.0% +2.6% -0.5% Of which MBtech 7.3 8.1 8.2 7.3 30.9-32.9% -17.9% -11.4% +0.6% -17.1% International excluding MBtech 21.3 21.8 20.3 22.3 85.7 +7.6% +9.7% +8.7% +3.3% +7.2% Total AKKA legacy businesses 143.8 137.5 134.1 149.8 565.0 +0.7% +0.8% +4.0% +1.6% +1.7% Total MBtech 81.6 72.9 77.7 81.7 313.8-16.3% -23.3% -12.1% -5.8% -14.6% 50

MBtech was consolidated on 1 April 2012. Restated for a transnational contract gained in 2012 by Octogon in Germany, and registered in France, Spain and the UK in 2013. Back-up Revenue Activity at the end of December (12 months) ( million) 2013 2012 % change % change at constant scope and exchange rates* Revenue 878.8 827.3 +6.2% -4.8% France 450.9 448.9 +0.4% 0.1% Germany 311.4 271.4 +14.8% -12.4% Of which MBtech 283.0 243.7 +16.1% -14.4% Germany excluding MBtech 28.4 27.7 +2.6% +13.4% International (excluding Germany) 116.5 107.0 +8.9% -0.5% Of which MBtech 30.9 27.5 +12.4% -17.1% International excluding MBtech 85.7 79.6 +7.6% +7.2% Total AKKA legacy businesses 565.0 556.2 +1.6% +1.7% Total MBtech 313.8 271.1 +15.8% -14.6% 51

Profit from business operations calculated before non-recurring items and cost of stock options and bonus shares Restated for the corporate value added tax (cotisation sur la valeur ajoutée des entreprises CVAE) MBtech was consolidated on 1 April 2012 2013 results Half-yearly profit from business operations by BU ( million) H1 2013 H2 2013 France ( million)* 13.8 18.1 6.2% 8.0% Germany ( million) 1.9 13.1 1.2% 8.2% Pro forma ( million) H1 2012 H2 2012 France ( million)* 10.2 22.3 4.5% 10.1% Germany ( million) 10.1 7.1 5.4% 4.1% Of which MBtech 0% 7.2% Germany excluding MBtech 14.0% 18.3% International ( million) 6.7 8.3 11.4% 14.2% Of which MBtech 6.0% 1.6% International excluding MBtech 13.3% 18.8% Of which MBtech 4.9% 3.1% Germany excluding MBtech 12.6% 15.7% International ( million) 6.1 7.0 10.2% 12.0% Of which MBtech 1.1% 7.6% International excluding MBtech 15.1% 13.9% Total AKKA legacy businesses 22.7 23.6 8.1% 8.3% Total MBtech 0.9 10.6 0.6% 6.7% Total Group 23.7 34.2 5.4% 7.7% Total AKKA legacy businesses 21.9 29.3 7.9% 10.6% Total MBtech 8.6 6.2 4.5% 3.5% Total Group 27.5 35.5 7.4% 7.8% 52

Back-up Net financial expense ( million) 2012 2013 Interest income from cash and cash equivalents 0.5 1.0 Interest expense (4.3) (7.7) Accretion of safeguard debt (3.5) (1.5) Cost of gross financial debt (7.8) (9.2) Net financial expense (7.4) (8.3) 53

Back-up Our value-added expertise in Railways Passenger Information Systems Communications, sound and video, etc. Interior fittings Trim, seating, lighting, etc. Calculation and simulation Stress, crash, fatigue, heat, etc. Mechanical structure studies Chassis, bogies, body, etc. Controls & commands TCMS, Networks, etc. Embedded equipment Electrical, mechanical, pneumatic, etc. Signalling ERTMS, TVM, ETCS, etc. Traction chain Calculators, power sizing, engine drivers Architecture and technical specifications of train functions Traction and braking, air conditioning, doors, HV/LV, etc. Operating safety Reliability, safety, etc. 54

Our values Respect Courage Trust Embrace challenge Attentiveness Collaboration Ambition Determination Tenacity AKKA Culture Generate synergies and share Desire to win Develop Embrace challenge Surpass traditional limits 55 AKKA Technologies 08/04/2014 Get involved