Interim report of Comarch Soft ware und Beratung AG as at June 6, 2010

2010 Interim report of Comarch Soft ware und Beratung AG as at June 6, 2010 Improved results and new orders on the rise Group revenues exceed 18.2 million euro (19.8 million) EBITDA improves to -1.1 million euro (-2.7 million) New orders for standard software up at 2.6 million euro (1.9 million) System integration revenues climb to 3.7 million euro (3.5 million)

Comarch Software und Beratung AG Group interim report as at June 30, 2010 in accordance with IFRS/IAS (unaudited) In the first half of 2010, Comarch Software und Beratung AG (formerly SoftM Software und Beratung AG) posted revenues of 18.2 million euro (H1/2009: 19.8 billion). In the second quarter of 2010, sales remained stable at 9.4 million euro (Q2/2009: 9.8 million) after adjustments for changes in the Group consolidation disposals of the groupware business unit and foreign subsidiaries in 2009. New orders for software licenses grew by over a third in the first six months of 2010 to 2.6 million euro (1.9 million). Results improved against the same period in the previous year, with midyear EBITDA standing at -1.1 million euro (-2.7 million) and EBIT at -2.3 million euro (-6.3 million). The results must be viewed in the light of the continued extensive investment in product development, notably enhancements to the ERPII Comarch Semiramis software including a new accounting system. The interim report has not been audited nor has it undergone audit verification. Standard Software The standard software business unit incorporating licensing and service fees posted sales totaling 8.6 million euro (8.9 million). Sales of in-house software products rose, with revenues from the Java-based ERPII Comarch Semiramis system substantially higher than in the same period in the previous year. However, revenue from third-party software products fell following the sale of the groupware segment at the end of November 2009 (groupware software revenues in H1/2009: 0.4 million euro). Revenues from software were 4.4 million euro in the second quarter (Q2 2009: 4.6 million). Consulting The consulting business unit services and consulting linked to the implementation and support of standard software achieved sales revenues totaling 5.9 million euro in the first half of 2010 (7.4 million). This decline was prompted by a number of factors: the sales of the groupware business unit and SoftM subsidiaries in Poland and the Czech Republic in the second half of 2009, a major order which was completed at the end of the first quarter, and the time lag in the consultancy unit's response to the upturn in demand for software. Consulting revenues stood at 2.6 million in the second quarter (Q2/2009: 3.3 million). System Integration The system integration business unit hardware and services for IT infrastructure posted half-year sales of 3.7 million euro (3.5 million), an improvement on the same period in 2009, which marked a turnaround after declines in the past few years. The system integration service and product range was extended from sales of hardware to solutions for company-wide data storage, backup, recovery and virtualization. During the second quarter, the business unit increased sales revenues to 2.4 million euro (Q2/2009: 2 million). Results and Financial Position Comarch Software und Beratung AG posted an operating result before taxes, interest and depreciation (EBITDA) of -1.1 million euro for the first half of 2010 (-2.7 million). EBIT came in at -2.3 million euro (-6.3 million). Both the result from normal business activities (EBT) and net income for the first six months were also -2.3 million euro (-6.3 million and -5.4 million respectively). The result per share was -0.36 euro (-0.83 euro). 19.8 18.2 Umsatzentwicklung nach Geschäftsbereichen im Konzern (in Mio., 1.1. 30.6.) Ergebnisentwicklung Konzern (in Mio., 1.1. 30.6.) 8.9 7.4 8.6 5.9 Standardsoftware Beratung 2009 EBITDA EBIT Jahresüberschuss 2010 EBITDA EBIT Jahresüberschuss 3.5 3.7 Systemintegration -2.7-6.3-5.4-1.1-2.3-2.3 2009 2010 2 Interim Report as at June 6, 2010

When reading the results, investors should bear in mind that the company further increased investment in the first half of 2010, but only a fraction of this investment has been capitalized (0.9 million euro). The company has forged ahead with new features for the ERPII Comarch Semiramis software including developing a new fully-integrated accounting and reporting system (ISAR). Development costs rose over 10% in the first half of 2010 to 5.6 million euro (4.9 million), equivalent to more than 30% of sales revenues. Investment in the ISAR project was at twice the previous year's levels. The DASD program to cut costs and improve efficiency was implemented in the second half of 2009 and helped to boost results despite the steep hike in development costs. Operating cash flow from normal business activities totaled 4.2 million euro in the first six months of 2010 (8 million). This represented a drop against the first half of 2009 due to the relatively low volume of receivables as at December 31, 2009 compared with end-2008. Cash flow is expected to match 2009 levels by the end of the year. Cash and cash equivalents totaled 1.4 million euro as at June 30, 2010 (6 million). Group Consolidation The consolidated Group has changed since mid-year 2009: in the second half of 2009, the Group disposed of two subsidiaries SoftM Czech Republic s.r.o. and SoftM Polska sp. z.o.o. and its equity participation in d.velop Schweiz AG. The ISAR development project (Integrated Semiramis Accounting & Reporting) is dedicated to developing a whole new accounting solution that is fully-integrated in Semiramis. There was a sizeable injection of additional resources for this major project in the first half of 2010. It s planned to complete the testing phase for this framework, which encompasses financial and asset accounting, cost accounting and control applications, in the third quarter of 2010. Customers will begin trialing the pilot release in late 2010. The new ERPII Comarch Semiramis software release 5.0 was launched at the end of March 2010 and includes a new add-on infrastructure which makes it easier to connect to industry-specific solutions and other applications, a more flexible interface and a newlook user interface. Additional applications were a priority in the second quarter contract management, service and maintenance solutions. In tandem with other solutions, including third-party products, the applications will be made available via the new and easy-to-use App-Center. Users will be able to extend their Semiramis installation by downloading additional applications. An in-house business intelligence tool has also been integrated within Comarch Semiramis and can be used to carry out a wide range of evaluations, analyses and searches within the web browser. Enhancements to the customer relationship management (CRM) application suite included new computer telephone integration technology (CTI). The Group sold its 30% stake in KEK Anwendungssysteme GmbH in February 2010. Accounting and Valuation This interim report has been produced using the same accounting and valuation methods as for the Group Annual Report 2009. Incoming Orders New orders for software licenses increased to 2.6 million euro in the first half of 2010 (1.9 million). The rise a leap of over one third was largely driven by orders for the Java-based Comarch Semiramis. The higher volume of new orders is particularly impressive given that the 2009 figures included around 0.3 million euro generated by the groupware business unit, which has since been sold. Research and Development Research and development activities mainly focused on new and further developments within the Java product lines. The company has drawn on the additional development resources available within its parent company in Poland, Comarch. The main developments for the IBM i platform product lines included new business intelligence cockpits for the sales and purchasing sections within the Comarch SoftM ERP product suite, together with new multisite functionalities which allow several companies in one group to work together. New BI cockpits have been de veloped for the Comarch Schilling accounting software, plus new functions for SEPA direct debits and automatic accruals and deferrals. The Comarch DKS accounting solution has a new-look GUI and extra options for Excel-output. Changes to the ELENA electronic salary statements and automated responses related to compulsory sickness and pension insurance schemes were incorporated in the TOPAS HR software. Developers are working on support for mobile devices such as smart phones and expanding the browser functions for the InfoStore document management system owned by Comarch Swiss AG, a subsidiary company based in Buchs (Switzerland), following the launch of Release 10 in April with completely new client applications. Interim Report as at June 6, 2010 3

Investments The company invested a total of 1 million euro (0.9 million) in the first half of 2010, which included 0.9 million euro (0.7 million) for capitalized development costs and 0.1 million euro (0.2 million) of investments in other assets. Shares Shares in Comarch Software und Beratung AG were listed at 2.5 euro on the Xetra trading platform as at June 30, 2010, up from 2.15 euro at the end of the first quarter and 1.80 euro at end-2009. Personnel As at June 30, 2010, the SoftM Group employed 335 staff (including contractors), compared with 405 on the same date in 2009 and 339 at the end of 2009. Risk report A full analysis of opportunities and risks can be found in the 2009 Annual Report; the situation has not changed. Additional Information On June 17, 2010, the Annual General Meeting of SoftM Software und Beratung AG approved the decision to rebrand the company as Comarch Software und Beratung AG. The company was formally entered in the companies register at the end of June. Outlook As indicated in the 2009 Annual Report and the interim report for the first quarter of 2010, the Management Board of Comarch Software und Beratung AG expects a slight year-on-year improvement in Group sales. EBITDA should move to positive territory. The AGM also elected Prof. Dr. Hans Zangl as a member of the Supervisory Board. The chairman of the Supervisory Board, Dr. Hannes Merten, did not seek re-election. Prof. Hanusz Filipiak took over as the new Supervisory Board chairman. In July, the Solitas Informatik AG subsidiary, which produces the InfoStore document management system, was renamed Comarch Swiss AG. Comarch Software und Beratung AG Munich, August 2010 The Management Board The IP rights to the Sharknex financial solution were transferred to the development partner Bison Schweiz AG at the end of July. 4 Interim Report as at June 6, 2010

Group Balance Sheet 6-month report Year report II/2010 2009 Jan. 01, 2010 Jan. 01, 2009 June 30, 2010 Dec. 31, 2009 Assets Current assets Cash and cash equivalents 1,350,238.52 410,486.49 receivables from sales and services 6,095,952.34 5,965,747.47 Securities 40,428.56 37,053.46 Inventories 268,963.60 170,453.44 receivables from affiliated companies 96,525.83 136,960.65 other receivables and assets 384,077.59 405,908.18 accrued and deferred items 352,984.71 122,524.23 Total current assets 8,589,171.15 7,249,133.92 Long-term assets Intangible assets acquired through payment 1,694,527.00 2,268,138.06 Capital development costs 4,398,500.00 4,017,800.00 goodwill 8,480,687.08 8,480,687.08 fixed assets 388,746.66 449,023.38 Shares in associated companies 0.00 44,936.08 other receivables and assets 202,184.73 202,184.73 deferred taxes 1,770,818.89 1,566,396.00 Total long-term assets 16,935,464.36 17,029,165.33 Total assets 25,524,635.51 24,278,299.25 Liabilities Current liabilities Short-term loans and short-term participation of long-term loans 0.00 1,500,273.48 liabilities from sales and services 1,402,909.49 2,321,711.94 liabilities to affiliated companies 633,054.56 1,530,232.88 received advanced payment 38,026.00 45,356.00 provisions for taxes 217.91 199.72 other provisions 4,819,984.11 4,725,667.53 other short-term liabilities 1,081,599.69 617,742.32 Accrued and deferred items 6,131,108.28 8,959.56 Total current liabilities 14,106,900.04 10,750,143.43 Long-term liabilities long-term loan participation 0.00 0.00 other provisions 270,235.65 270,235.65 provisions for deferred taxes 1,770,818.89 1,566,396.00 other long-term liabilities 0.00 0.00 Total long-term liabilities 2,041,054.54 1,836,631.65 Minority shares 0.00 0.00 Equity capital Subscribed capital 6,480,000.00 6,480,000.00 Capital surplus 1,414,489.21 1,414,489.21 earned capital 1,455,642.89 3,790,531.60 reserve for foreign currency conversion 26,548.83 6,503.36 Total equity capital 9,376,680.93 11,691,524.17 Total liabilities 25,524,635.51 24,278,299.25 Interim Report as at June 6, 2010 5

Income Statement 3-month report 3-month report 6-month report 6-month report II/2010 II/2009 April 01, 2010 April 01, 2009 Jan. 01, 2010 Jan. 01, 2009 June 30, 2010 June 30, 2009 June 30, 2010 June 30, 2009 Sales revenue 9,404,716.66 9,880,644.45 18,200,231.97 19,845,103.40 Other revenue 236,889.51 222,192.13 441,139.17 538,112.01 Changes in work in progress -11,556.20 18,482.81 25,657.86 37,596.97 Capitalized costs of self-constructed assets (development costs) 500,000.00 315,000.00 900,000.00 680,000.00 Cost of purchased materials -2,005,052.66-1,737,957.57-3,124,248.48-3,070,636.64 Cost of purchased services -1,024,800.82-1,337,347.06-2,056,167.44-2,264,088.22 Personnel costs -5,939,790.14-7,094,417.44-11,893,703.87-13,747,997.31 Depreciation on fixed and intangible assets -615,926.01-2,725,422.00-1,249,861.31-3,587,332.46 Other operating costs -1,911,979.54-2,273,509.10-3,566,369.43-4,752,901.86 Operating result -1,367,499.20-4,732,333.78-2,323,321.53-6,322,144.11 Net interest income/loss 7,092.07 5,861.68 915.61-540.49 Interest and income from equity participations 0.00 0.00 0.00 0.00 Result before tax on earnings -1,360,407.13-4,726,472.10-2,322,405.92-6,322,684.60 Tax on earnings -12,045.29 658,510.83-12,482.79 949,621.64 Group result -1,372,452.42-4,067,961.27-2,334,888.71-5,373,062.96 Group result -1,372,452.42-4,067,961.27-2,334,888.71-5,373,062.96 Result per share -0.21-0.63-0.36-0.83 Average of shares in circulation 6,480,000 6,480,000 6,480,000 6,480,000 6 Interim Report as at June 6, 2010

Cash flow 6-month report II/2010 6-month report II/2009 Jan. 01, 2010 Jan. 01, 2009 June 30, 2010 01.01. 30.06.2009 T T Net profit/loss for the period -2,335-5,373 Depreciation (+) / revaluation (-) of fixed assets 1,250 3,587 Profit (-) / loss (+) from disposals of consolidated companies 0 0 Profit (-) / loss (+) from disposals of fixed assets 2 36 Increase (+) / decrease (-) in provisions 299-909 Increase (-) / decrease (+) in inventories, receivables from sales and services and other assets which are not attributable to investment or financing -605 4,632 Increase (+) / decrease (-) in liabilities from sales and services and other liabilities which are not attributable to investment or financing 5,565 5,995 Other expenditure / revenue not affecting payment 9-5 Net cash provided by operating activities (operating cash flow) 4,185 7,963 Income (+) from disposals of fixed assets 1 40 Expenditure (-) for investments in fixed assets -79-92 Expenditure (-) for investments in intangible assets -922-822 Income (+) from disposals of consolidated companies and other business units 0 0 Net (-) of cash and cash equivalents disposed 0 0 Payments (-) due to disposals of consolidated companies and other business units 0-100 Income (+) from disposal of equity participations 50 0 Cashflow aus der Investitionstätigkeit -949-974 Income (+) from new equity (equity increases, sale of own shares) 0 607 Payments (-) to shareholders and minority shareholders (dividends, acquisition of own shares, redemption of own equity, other payments) 0 0 Income (+) from loans 0 0 Payments (-) for loan redemption -2,303-4,341 Cash flow from financing activities -2,303-3,734 Changes in capital funds affecting payment 933 3,255 Exchange rate, consolidated companies and valuation changes in funds 6 0 Funds at the beginning of the period 410 2,753 Funds at end of period 1,350 6,008 Interim Report as at June 6, 2010 7

Own Equity Development 6-month report II/2010 6-month report II/2009 Jan. 01, 2010 Jan. 01, 2009 June 30, 2010 June 30, 2010 Subscribed capital Balance at the beginning of the period 6,480,000.00 6,480,000.00 Increase 0.00 0.00 Decrease 0.00 0.00 Total subscribed capital 6,480,000.00 6,480,000.00 Capital reserves Balance at the beginning of the period 1,414,489.21 13,567,019.88 Increase 0.00 0.00 Decrease 0.00 0.00 Total capital reserves 1,414,489.21 13,567,019.88 Group earned equity Balance at the beginning of the period 3,790,531.60-2,618,667.81 Exchange rate variations 0.00 0.00 Current result -2,334,888.71-5,373,062.96 Profit distribution 0.00 0.00 Other changes 0.00 0.00 Total Group earned equity 1,455,642.89-7,991,730.77 Adjustment for foreign currency conversion Balance at the beginning of the period 6,503.36 33,913.48 Increase 20,045.47 0.00 Decrease 0.00-4,904.81 Total adjustment for foreign currency conversion 26,548.83 29,008.67 Own shares not designated for redemption Balance at the beginning of the period 0.00 0.00 Increase 0.00 0.00 Decrease 0.00 0.00 Total own shares not designated for redemption 0.00 0.00 Total equity capital 9,376,680.93 12,084,297.78 8 Interim Report as at June 6, 2010

Comarch Software und Beratung AG in figures Comarch Group (in Mio. ) Jan. 01, 2010 June 30, 2010 Jan. 01, 2009 June 30, 2009 Sales 18.2 19.8 Sales by business unit Standard Software 8.6 8.9 Consulting 5.9 7.4 System Integration 3.7 3.5 Earnings before interest, taxes, depreciation and amortisation (EBITDA) -1.1-2.7 Earnings before interest and taxes (EBIT) -2.3-6.3 Result from common activities (EBT) -2.3-6.3 Net income -2.3-5.4 Result per share acc. to DVFA/SG (in ) -0.36-0.83 Employees (End of period) 335 405 Interim Report as at June 6, 2010 9

Comarch Software und Beratung AG Messerschmittstr. 4 D-80992 Munich Telefon +49 (89)-14 329-0 Telefax +49 (89)-14 329-1114 friedrich.koopmann@comarch.com www.comarch.de Comarch-QR2-0810-e-1