Board Meeting
16 June 2026 · Zürich

BOARD
REVIEW &
OUTLOOK.

Five months after the Investment Committee, where do we stand & what comes next?

In this deck
01 Snapshot YTD 02 9-month payback 03 Licence 04 In-house stack 05 Debt line 06 CAF Advance 07 Legacy items 08 Cash & runway 09 AI
01 · General Snapshot
01 · Snapshot YTD

Where we stand.

Transacting Users · EoM 42,500 36,06435,84038,22039,41740,87242,500 JANFEBMARAPRMAYJUN ▲ +18% YTD · June projection
Monthly Transactions · EoM 1,112,090 862k893k969k950k1,082k1,112k JANFEBMARAPRMAYJUN ▲ +30% YTD · June projection
Cash Advances · EoM 43,086 36,19634,13640,31439,92741,42943,086 JANFEBMARAPRMAYJUN ▲ +19% YTD · June projection
Monthly TPV · EoM €68.0M €59.0M€59.0M€64.2M€63.7M€66.1M€68.0M JANFEBMARAPRMAYJUN ▲ +15% YTD · June projection
ARR · EoM €5.4M €4.5M€4.6M€4.7M€4.8M€5.2M€5.4M JANFEBMARAPRMAYJUN ▲ +18% YTD · June projection
CAC per Subscriber · EoM €12.8 €12.61€11.72€10.11€12.77€12.76€12.76 JANFEBMARAPRMAYJUN ≈ stable vs. Jan · June projection
Metric (EoM)JanFebMarAprMayJun
Transacting Users36,06435,840▼ 0.6%38,220▲ 6.6%39,417▲ 3.1%40,872▲ 3.7%42,500▲ 4.0%
Monthly Transactions862,262892,815▲ 3.5%968,517▲ 8.5%950,031▼ 1.9%1,081,800▲ 13.9%1,112,090▲ 2.8%
Cash Advances36,19634,136▼ 5.7%40,314▲ 18.1%39,927▼ 1.0%41,429▲ 3.8%43,086▲ 4.0%
Monthly TPV€59.0M€59.0M▲ 0.0%€64.2M▲ 8.7%€63.7M▼ 0.7%€66.1M▲ 3.8%€68.0M▲ 2.8%
ARR€4.50M€4.58M▲ 1.8%€4.72M▲ 3.1%€4.78M▲ 1.3%€5.18M▲ 8.3%€5.39M▲ 4.0%
CAC / Subscriber€12.61€11.72▼ 7.1%€10.11▼ 13.7%€12.77▲ 26.3%€12.76▼ 0.1%€12.76▼ 0.0%

Figures in orange are June projections, pending close.

Strategic Objective 1
01

9-month payback by July 2026.

At the Investment Committee, we committed to reaching 9-month payback by July 2026. We are now on track / slightly ahead, with the May cohort already projected at 9 months after consistent progress YTD.

02 · Payback Levers
● On track

Three levers to get there.

FBE → Paid conversion 73% proj. Target 73% On track Steady climb from 69% in January, now reaching target.
Credit losses 2.9% proj. Target ≤3% Reached Beating target, down from 3.5% in January.
pM6 retention 52% Target 57% Off-track Below target, the one lever where we underperformed.
LeverTargetJanFebMarAprMayJunStatus
FBE Conversion to Paid73%69.16%66.62%68.85%72%72.5%73%On track
Credit Losses≤3%3.5%3.2%3.5%3.7%3.0%2.9%Reached
pM6 Retention57%47%52%51%52%52%52%Off-track
Why retention lagged

A deliberate trade-off:

  • Debt capital management forced us to avoid expanding lending to FBEs, reducing product value, repeat usage and therefore retention.
  • We steered our engineering resources toward building the new banking setup rather than improving product value through new features.
What we gained instead

We grew contribution margin faster than planned. A lower CAO acceptance rate meant fewer KYCs and lower credit losses and cost of capital, at the cost of fewer upgrade opportunities to FBE and Paying.

How do we boost retention again?

We expect to grow retention by expanding and improving our credit offering, which requires closing on our debt financing and freeing up engineering and product resources.

Cohort payback · LTV:CAC by age
Payback compressed from 36 months to 9 months.
Cumulative LTV:CAC by cohort age. Payback is reached when the ratio crosses 1.0, the point at which CAC is fully recovered. 2026 cohorts are highlighted in green, darkening month by month; May-26 is darkest.
2024 to 2025 cohorts Jan-26 May-26 Payback (1.0)
SEP-24
>36 mo
JUN-25
22 mo
JAN-26
13 mo
APR-26
10 mo
MAY-26
9 mo
Shown through month 24 for legibility. Sep-24 starts near -50 (off-scale) and has not reached payback. Recent-cohort tails are projections.
Strategic Objective 2
02

Obtaining our licence.

Targeted for mid-2026. Not received yet, but every signal from the ACPR points the right way.

03 · Licence
● On track · pending

Expected path

  • Summer 2026Conditional approval
  • Sep / Oct 2026Lifting of conditions
  • Oct / Nov 2026Final approval

Expected conditions

  • Executed contracts with "essential" providers, reflecting any ACPR feedback
  • Closing on financing
  • Publishing updated company by-laws
Model note The Financial Model presented at the Investment Committee assumed migration to the new licensed set-up from January 2027. We are still on track.
Strategic Objective 3
03

In-house banking stack.

Targeted ready by end of Q3 2026. On track, subject to receiving the licence.

04 · Banking Stack
● On track

Well
underway.

Provider selection is essentially done and contracts are in advanced negotiation.

Technical build is progressing on plan: we expect to reach 50% of developments completed by end of June 2026, keeping us on the Q3 readiness path.

Workstream progress · Jun 2026
Provider selection~95%
Virtually all providers selected.
Contract negotiation~90%
Most key contracts signed; a few in final stages.
Technical development50%
On track to hit 50% by end of June, building toward Q3.
Strategic Objective 4
04

Close on a debt line.

Our Sienna IM term sheet has stalled, but the relationship is intact. We are advancing two strong alternatives in parallel, with a clear fallback if needed.

05 · Debt Line
● At risk · mitigating

A path still open.

Primary · stalled
Stalled, still open Sienna IM Term sheet was under final review. Sienna was recently acquired and is reorganising, potentially divesting its debt activity, creating an internal wait-and-see. The relationship with both the team and the fund manager remains strong. They have told us they stay very interested in BLING, whether within Sienna once things stabilise, or elsewhere if the team moves.
Advanced · in parallel
Advanced Fost Capital Discussions advanced. Terms expected by end of month; close in late Q3. Line size · TBD
Advanced Columbia Lake Partners Discussions also advanced, progressing in parallel with Fost. Line size · TBD
If needed
Fallback Plan C Wait for the licence, then resume with other lenders. Several are interested but need BLING regulated first.
06 · CAF Advance
06 · CAF Advance

Still our break-out feature.

Our conviction grows with every new data point.

The proof it's break-out
Demand pull #1 requested feature Better cashflow smoothing (e.g. higher amounts) is consistently the most requested product improvement.
Credit improvement 3x lower delinquencies 6% 30-day late rates (new CAs) for users with CAF; 19% without.
Retention uplift 2.8x higher M12 retention 73% of accounts with CAF retained at M12 vs. 26%.
Why · the market
~€10B/mo
Largest recurring state-benefit flow in France.
14M
Households receiving CAF, covering ~33M people.
~38%
Share of BLING users for whom we detect CAF (13% on BLING, 25% external).
€700+
Average monthly CAF income when received on BLING.
Where we are
In progress Regulatory The feature will be unlocked upon licence approval.
In progress UX & design More data gathered (see above).
Starting Fall 2026 Engineering After the banking stack. Expected go-live winter 2026.
07 · Legacy Items

Two legacy items.

VAT reassessment

Proactive clean-up of historical treatment.
What happened

Historical accounting treatment let BLING recover input VAT while user fees were treated as VAT-exempt. Our new accounting firm reassessed this during the 2025 closing and found the two positions are not compatible.

Decision taken

We proactively corrected the position and filed the relevant declarations. Going forward BLING applies the treatment most economically relevant at scale: no VAT charged on user fees, and no recovery of related input VAT.

Cash impact & mitigation
Historical adjustment
c. €450k
Payment plan
c. 24 months
Monthly impact
c. €20k

Profitability / unit-economics impact is being assessed and will be modelled out asap.

Plan granted · likelyVirtually no impact on runway.
Not granted · unlikely1 to 1.5 month reduction in runway.
Management view: aside from ensuring that we obtain a payment plan, we are focused on optimizing the tax treatment of input VAT to minimize impact on unit economics.

Solaris

Legacy litigation, now at decision point.
Context

Solaris was BLING's intended banking partner in 2022. The partnership failure forced an emergency migration to our current BPCE setup and created major operational, financial and organisational damage.

Where we stand
First instance
BLING won c. €309k
Appeal
Overturned
Gross exposure
c. €359k

Appeal decision overturned on contractual grounds; gross exposure includes legal costs.

Options
AppealSupreme court: potential upside, but longer process and continued uncertainty.
SettleReduce the cash repayment in exchange for a full waiver and definitive closure.
Management view: likely preference to settle if Solaris agrees to a meaningful reduction, and put this legacy issue behind us.
08 · Cash & Runway

Cash & runway.

Cash · end June
€1.70M
Monthly net burn
€400k
pre-licence
€450k
post-licence
August trough
€1.20M
Cash · year-end
€3.83M

We dip to €1.20M in August, then the equity tranche lands on conditional approval and funds us comfortably through year-end.

JUN
JUL
AUG
Mastercard +€300k
SEP
Tranche 2 (€4.0M) · Cond. approval
OCT
Final approval · go-live
NOV
Tax refund (CIR) +€80k
DEC
Mastercard +€300k
Cash on hand Cash in

Solaris (12-month plan at €30k/mo) and VAT (24-month plan at €20k/mo) are included in monthly burn. Mastercard recarding support (up to €480k) mitigates the post-licence burn increase. CIR tax refund of €80k expected by year-end.

ItemCash impactStatus & mitigation
VAT −€450k Payment plan under negotiation. Unit economics impact to be quantified.
Solaris −€359k Negative cash impact, to be negotiated down.
Mastercard contract up to +€1.1M €300k now, €300k after migration, up to €480k to cover recarding.
Tax refund (CIR) +€80k Tax refund (CIR), expected by year-end.
09 · AI Implementation

A strategic priority.

User Success

64%

of support tickets resolved without human intervention.

Engineering

3 + 2

Building a full banking stack with 3 backend and 2 frontend engineers.

Banking Operations

AI-native

Banking ops built on AI workflows and tooling from the ground up.

Marketing

0 eng.

Automated SEO content, lead magnets, reporting and analytics stack, built without engineering resources.

Legal

ACPR

Drafting of ACPR-compliant policies.

Culture

Company-wide

AI woven into every function, not siloed in one team.

Monthly AI all-hands

"Show me your AI projects." Addressing failure of imagination and cross-pollinating across teams.

Unlimited token allocations

Removing friction in workflows. No budget gate on experimentation.

AI-first hiring

A hire request is only contemplated when AI can't do the job.