IP Box Tax Litigation: Correction

Lagord, August 19, 2026

MACOMPTA.FR (ISIN Code: FR001400NQB6 – Ticker code: ALCPA), a French publisher of software solutions for businesses and chartered accountants, wishes to issue a correction to its press release dated July 23, 2026 concerning the tax litigation relating to the application of the IP Box regime to its software suite.

In its press release, the Company stated that, by judgment rendered on March 17, 2026, the Administrative Court of Poitiers had granted relief from the corporate income tax assessments levied on the Company in respect of the financial years ended June 30, 2020 and June 30, 2021, to the extent resulting from the application of a separate 10% tax rate to the net income generated from the licensing of the MACOMPTA.FR software suite, as determined in accordance with Article 238 of the French General Tax Code (known as the “IP Box” regime).

The Company further stated that the decision of the Administrative Court of Poitiers had not been appealed and that, in June 2026, the French tax authorities had reimbursed the corporate income tax overpaid by MACOMPTA.FR in relation to the relevant financial years, amounting to €150 thousand, together with late-payment interest and reimbursement of legal costs.

MACOMPTA.FR hereby informs the market that, on August 10, 2026, it received notification of an appeal lodged by the French tax authorities before the Bordeaux Administrative Court of Appeal against the judgment rendered on March 17, 2026. Through this appeal, the tax authorities seek the reversal of the first-instance judgment and the reinstatement of the corporate income tax assessments levied on the Company in respect of the financial years ended in 2020 and 2021.

MACOMPTA.FR takes note of this appeal and intends to continue defending the validity of its position before the Court of Appeal.

About MACOMPTA.FR

Founded in 2007 by a chartered accountant, MACOMPTA.FR has become a key platform for managing businesses and chartered accountants.

With its credo “management accessible to all”, this French software company focuses on developing simple, high-performance and affordable software and mobile applications.

The company offers a complete range of tools for accounting, tax declarations, invoicing, payroll and expense reporting. From the beginning, MACOMPTA.FR's software has been adopted by over 100,000 users: companies, associations, chartered accountants and consulting professionals serving clients.

In evidence of its success, the platform is now recommended by major banking networks, chartered accountants, corporate management organizations, and national sports federations for associations.

More information on https://investisseurs.macompta.fr/en/home/

Contact

MACOMPTA.FR

investisseurs@macompta.fr