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EKSO BIONICS HOLDINGS, INC.

UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

Introduction

On February 15, 2026, Ekso Bionics Holdings, Inc., a Nevada corporation (“Ekso” or the “Company”) entered into the Contribution and Exchange Agreement (the “Contribution and Exchange Agreement”), with APLD Intermediate HoldCo LLC, a Delaware limited liability company (“APLD Intermediate”), APLD ChronoScale HoldCo LLC, a Delaware limited liability company and a wholly owned subsidiary of APLD Intermediate (“Contributor”), each a wholly owned direct or indirect subsidiary of the Applied Digital Corporation (“Applied Parent”), and Applied Digital Cloud Corporation, a Nevada corporation, a wholly owned indirect subsidiary of Applied Parent and a direct subsidiary of Contributor (“Cloud”). Pursuant to the Contribution and Exchange Agreement, Contributor contributed all of its right, title and interest in and to 1,200 shares of the common stock of its wholly owned subsidiary, Cloud, constituting 100% of the issued and outstanding equity of Cloud, to Ekso in exchange for 138,216,820 newly issued shares (the “Exchanged Shares”) of common stock of Ekso, par value $0.001 per share (the “Common Stock”) (the “Business Combination”). On May 5, 2026, the Business Combination was consummated and Ekso changed its name to ChronoScale Corporation (“ChronoScale”).

In addition, on May 1, 2026, Applied Parent subscribed for and purchased, pursuant to a securities purchase agreement, $15.75 million of Common Stock in an offering (the “Applied Parent Equity Financing”) exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”), at a price per share of Common Stock equal to the market price per share of the Common Stock, as described in the information statement the Company filed with the Securities and Exchange Commission (the “SEC”) on April 3, 2026 (the “Information Statement”).. The closing of the Applied Parent Equity Financing was conditioned upon all conditions to the closing of the Business Combination (the “Closing”) being satisfied or waived and the Business Combination occurring substantially concurrently with the Applied Parent Equity Financing, as well as certain other conditions. The Business Combination and the Applied Parent Equity Financing are referred to collectively in this Information Statement as “the Transactions.” Immediately following the consummation of the Transactions, based on the shares outstanding as of May 5, 2026, Ekso’s legacy securityholders collectively hold approximately 3% of ChronoScale’s outstanding shares of Common Stock, Contributor holds approximately 96% of ChronoScale’s outstanding shares of Common Stock and Applied Parent holds approximately 1% of ChronoScale’s outstanding shares of Common Stock, in each case, assuming full conversion of the outstanding (as of the Closing) shares of the Company’s Series B Preferred Stock and full vesting of outstanding director restricted stock units that vested upon the Closing in accordance with their terms. The Exchanged Shares and the shares of Common Stock issued in the Applied Parent Equity Financing were issued in a private placement transaction exempt from the registration requirements under the Securities Act.

The following unaudited pro forma condensed combined financial information (“unaudited pro forma financial information”) has been prepared based on the historical consolidated financial statements of Ekso and the historical combined financial statements of Cloud and Affiliates, as indicated below, after giving effect to the Transactions. The unaudited pro forma condensed combined balance sheet as of February 28, 2026 combines the historical unaudited consolidated balance sheet of Ekso as of March 31, 2026 and the historical unaudited combined balance sheet of Cloud and Affiliates as of February 28, 2026, as if the Transactions had occurred on February 28, 2026. The unaudited pro forma condensed combined statement of operations and comprehensive loss for the nine months ended February 28, 2026 combines the historical unaudited consolidated statement of operations and comprehensive loss of Ekso for the nine months ended March 31, 2026 (see note 2), with the historical unaudited combined statement of operations of Cloud and Affiliates for the nine months ended February 28, 2026, as if the Transactions had occurred on June 1, 2024. The unaudited pro forma condensed combined statement of operations and comprehensive loss for the twelve months ended May 31, 2025 combines the historical unaudited consolidated statement of operations and comprehensive loss of Ekso for the twelve months ended June 30, 2025 (see note 2), with the historical audited combined statement of operations of Cloud and Affiliates for the twelve months ended May 31, 2025, as if the Transactions had occurred on June 1, 2024.

The unaudited pro forma financial information was prepared using and should be read in conjunction with:

The unaudited pro forma financial information is presented for informational purposes only and is not necessarily indicative of the financial position or results of operations that would have been realized had the Transactions occurred on the dates indicated, nor is it indicative of future operating results or financial position of the combined company.

The unaudited pro forma condensed combined financial information has been prepared using the acquisition method of accounting, as further described in Note 2, with Cloud as the accounting acquirer of Ekso. Accordingly, consideration paid or exchanged by Cloud to complete the Business Combination has been allocated to assets, liabilities and noncontrolling interests of Ekso based on their estimated fair values with any excess allocated to goodwill. The acquisition method of accounting is dependent upon certain valuation assumptions, including those related to the preliminary purchase price allocation of the assets acquired, liabilities assumed and noncontrolling interests of Ekso. The actual purchase price allocation may vary based on final analysis of the fair value of the acquired assets, assumed liabilities, and noncontrolling interests, which is expected to be completed no later than 12 months after the date of completion of the Business Combination. These changes may result in material adjustments to the unaudited pro forma financial information.

The historical financial statements have been adjusted in the accompanying unaudited pro forma financial information to give effect to pro forma events that are applicable to business combination accounting as required under generally accepted accounting principles in the United States (“U.S. GAAP”). The unaudited pro forma adjustments are based upon currently available information, estimates and assumptions. The unaudited pro forma financial information is for informational purposes only, is not intended to represent or to be indicative of actual results of operations or financial position of ChronoScale had the Transactions been completed on the dates assumed, and should not be taken as indicative of future consolidated results of operations or financial position. The actual results may differ significantly from those reflected in the unaudited pro forma condensed combined statement of operations for a number of reasons, including, but not limited to, differences between the assumptions used to prepare the unaudited pro forma statements of operations and actual amounts. The unaudited pro forma financial information contained herein does not include integration costs or benefits from synergies that may result from the Transactions.

The unaudited pro forma financial information is presented for informational purposes only. The information has been prepared in accordance with Article 11 of Regulation S-X of the SEC as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses,” using the assumptions set forth in the notes to the unaudited pro forma financial information.

UNAUDITED PRO FORMA CONDENSED COMBINED

BALANCE SHEET AS OF FEBRUARY 28, 2026

(in thousands)

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS

FOR THE TWELVE MONTHS ENDED MAY 31, 2025

(in thousands)

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS

FOR THE NINE MONTHS ENDED FEBRUARY 28, 2026

(in thousands)

Note 1 – Description of the Transaction

On February 15, 2026, Ekso entered into the Business Combination with APLD Intermediate, Contributor and Cloud, each a direct or indirect wholly-owned subsidiary of Applied Parent. As part of the transaction, Contributor has transferred 100% of the issued and outstanding equity of Cloud in exchange for 138,216,820 newly issued shares of Common Stock. Immediately following the consummation of the Business Combination, based on the shares outstanding as of May 5, 2026, Ekso legacy securityholders collectively hold approximately 3% of ChronoScale’s outstanding shares of Common Stock and Contributor holds approximately 96% of ChronoScale’s outstanding shares of Common Stock, in each case, without giving effect to the Applied Parent Equity Financing (or approximately 97% taking into account the Applied Parent Equity Financing) and assuming full conversion of the Company’s Series B Preferred Stock (outstanding as of the Closing) and full vesting of outstanding restricted stock units that have vested upon the Closing in accordance with their terms. Upon Closing, Cloud has become a wholly owned subsidiary of Ekso, and Ekso, as the continuing parent company, has been renamed “ChronoScale Corporation.” Legacy Ekso stockholders have retained their existing shares, which represent their ownership in ChronoScale, but did not receive any cash consideration as part of the transaction.

In connection with and as a condition to Closing, Ekso has completed the Applied Parent Equity Financing with Applied Parent, via a private placement of its Common Stock for gross proceeds of $15.75 million. A separate closing condition required Ekso to have at least $15 million in cash and cash equivalents on its balance sheet, inclusive of the net proceeds received from the PIPE Investment (as defined in the Contribution and Exchange Agreement).

Note 2 – Basis of Presentation

The accompanying unaudited pro forma financial information presents the unaudited pro forma statement of operations and unaudited pro forma balance sheet of ChronoScale prepared in accordance with Article 11 of SEC Regulation S-X, as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Cloud has historically operated on a fiscal year ending May 31, whereas Ekso has historically operated on a fiscal year ending December 31. In accordance with applicable SEC rules, if the fiscal year end of an acquired entity differs from the acquirer’s fiscal year end by more than 93 days, the acquired entity’s income statement must be brought up within one fiscal quarter of the acquirer’s fiscal year-end. Financial information for Ekso for the twelve months ended June 30, 2025 and for the nine months ended March 31, 2026, has been derived as described below for purposes of the preparation of the unaudited pro forma financial information. The unaudited pro forma statements of operations were prepared using:

The Business Combination will be accounted for using the acquisition method of accounting as described in Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), under which the estimated purchase price will be allocated to Ekso’s assets acquired and liabilities assumed based upon their estimated fair values, utilizing fair value concepts defined in ASC Topic 820, Fair Value Measurement, with any excess recognized as goodwill. Significant judgment is required in determining the preliminary fair values of identified intangible assets, property and equipment, certain other assets and other assumed liabilities. These preliminary valuations of assets acquired, and liabilities assumed are determined using market, income and cost approaches from the perspective of a market participant, which requires estimates and assumptions including, but not limited to, estimating future cash flows in addition to developing the appropriate market discount rates and obtaining available market pricing for comparable assets. Additionally, the final determination of the merger consideration and purchase price allocation, is based on Ekso’s share price and net assets as of May 5, 2026.

Although Ekso is the legal acquirer, the Business Combination is treated as a reverse acquisition under ASC 805, with Cloud identified as the accounting acquirer. This determination is based on evidence that the former owners of Cloud control ChronoScale. The primary indicators of control are that, based on the shares outstanding as of May 5, 2026, the Contributor holds approximately 96% of ChronoScale’s outstanding shares of Common Stock, without giving effect to the Applied Parent Equity Financing (or approximately 97% taking into account the Applied Parent Equity Financing) and assuming full conversion of the Company’s Series B Preferred Stock outstanding as of the Closing and full vesting of outstanding restricted stock units that have vested upon the Closing in accordance with their terms, and has the right to designate a majority of the board of directors (four of seven members), a further indicator that the fair value of Cloud significantly exceeds the fair value of Ekso prior to the Business Combination.

The historical audited consolidated financial statements of Ekso and the historical audited and unaudited condensed combined financial statements of Cloud and Affiliates are prepared in accordance with U.S. GAAP and are reported in U.S. dollars.

The unaudited pro forma condensed combined balance sheet gives effect to the Transactions as if they had occurred on February 28, 2026 and the unaudited pro forma condensed combined statements of operations and comprehensive loss gives effect to the Transactions as if they had occurred on June 1, 2024.

Note 3 – Purchase price

Pursuant to the Contribution and Exchange Agreement, immediately following the consummation of the Business Combination, based on the shares outstanding as of May 5, 2026, legacy Ekso securityholders collectively hold approximately 3% of ChronoScale’s outstanding shares of Common Stock and Contributor holds approximately 96% of ChronoScale’s outstanding shares of Common Stock, in each case, without giving effect to the Applied Parent Equity Financing and assuming full conversion of the Company’s Series B Preferred Stock outstanding as of the Closing and full vesting of outstanding restricted stock units that have vested upon the Closing in accordance with their terms. The estimated preliminary purchase price, which represents the consideration transferred to Ekso’s security holders in this reverse acquisition, is calculated based on the number of equity interests Cloud would have had to issue to give Ekso the same percentage equity interest in ChronoScale that results from the reverse acquisition. The accompanying unaudited pro forma condensed combined financial information reflects an estimated purchase price of approximately $57.6 million, consisting of equity consideration to the Company’s legacy securityholders. This amount reflects the value of approximately 4,358,799 shares of common stock Cloud would have had to issue to Ekso securityholders at Closing pursuant to the Contribution and Exchange Agreement based on Ekso’s closing share price of $13.22 on Nasdaq on May 5, 2026.

The following table presents the preliminary estimate of the fair value of the consideration transferred for the Transactions:

The preliminary value of the consideration does not purport to represent the actual value of the total purchase price that was received by the Ekso securityholders when the Business Combination was completed.

Note 4 – Preliminary Fair Values of Assets Acquired and Liabilities Assumed

The following table presents our preliminary estimates of the fair values of the assets acquired, liabilities assumed and noncontrolling interests. Our preliminary estimates are based on the information that was available as of the date of this information statement.

The preliminary purchase price allocation is based on a preliminary assessment of the fair values of the assets acquired and liabilities assumed as of February 28, 2026.

Note 5 – Adjustments to the Unaudited Pro Forma Condensed Combined Balance Sheet

The recognition of additional identifiable intangible results in additional deferred tax liability of approximately $1.5 million, calculated using a combined estimated U.S. federal and state statutory tax rate of 25%. This rate is subject to change when Ekso performs a complete tax analysis after the Transactions are completed. Ekso maintains a full valuation allowance against its deferred tax assets and, after giving effect to these pro forma adjustments, continues to have a net deferred tax asset position fully offset by a valuation allowance. Therefore, the pro forma adjustments result in no net impact to income tax expense for the periods presented.

Note 6 – Adjustments to the Unaudited Pro Forma Condensed Combined Statement of Operations and Comprehensive Loss

The pro forma basic and diluted loss per share is calculated as follows:

Note 7 – Applied Parent Equity Financing Adjustments

Represents receipt of $15.75 million in gross proceeds, net of $750 thousand in offering costs, from the Applied Parent Equity Financing. In this private placement, which closed concurrently with the Business Combination on May 5, 2026, Ekso issued additional shares of its Common Stock to Applied Parent at a price of $12.01 per share, the closing share price on April 30, 2026, which is the market price of the Ekso shares at Closing, which resulted in the issuance by Ekso of 1,311,407 shares of Common Stock in the Applied Parent Equity Financing.