AVIAT NETWORKS, INC.

Board of Directors and Shareholders

Aviat Networks, Inc.

Opinion on the financial statements

We have audited the accompanying consolidated balance sheets of Aviat Networks, Inc. (a Delaware corporation) and subsidiaries (the “Company”) as of July 3, 2026, the related consolidated statements of operations, comprehensive income, cash flows, and equity for the period ended July 3, 2026, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of July 3, 2026, and the results of its operations and its cash flows for the period ended July 3, 2026, in conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company’s internal control over financial reporting as of July 3, 2026, based on criteria established in the 2013 Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), and our report dated August 27, 2026 expressed an unqualified opinion.

Basis for opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

Critical audit matter

The critical audit matter communicated below is a matter arising from the current period audit of the financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Revenue Recognition — Service Revenues - Estimated Costs to Complete - Refer to Note 3 to the consolidated financial statements

As described further in Note 3 to the consolidated financial statements, the Company recognizes revenue from two primary sources: products and services. Revenues from services include revenues from network planning and design, engineering and installation-related services. Long-term contracts for these services are recognized based on an over-time recognition model using the cost-input method. Judgment is required when estimating total contract costs. We identified estimated costs to complete for open over-time revenue contracts at period end as a critical audit matter.

The principal considerations for our determination that estimated costs to complete for open over-time revenue contracts at period end is a critical audit matter is that the cost estimation process for these contracts requires management to make significant estimates and assumptions and is based on the knowledge and experience of the Company’s project managers, engineers, and financial professionals. Changes in job performance and job conditions are factors that influence estimates of the total estimated costs to complete those contracts and the Company’s revenue recognition. Auditing these elements involved especially challenging and subjective auditor judgment in evaluating the reasonableness of management’s assumptions and estimates over the duration of these contracts.

Our audit procedures related to the management’s estimated costs to complete open over-time revenue contracts used to recognize service revenues included the following, among others.

•We selected a sample of open over-time revenue contracts and performed the following:

▪Tested the accuracy and completeness of the costs incurred to date

▪Evaluated the estimates of cost to complete for a sample of open over-time contracts by:

▪Comparing contract terms, approved change orders, and project budget information to underlying contract and project documentation

▪Evaluating the progress to completion by performing inquiries of project managers and assessing the nature of activities required to complete

▪Comparing management’s estimates of remaining costs, estimated total costs, and projected margins to project documentation, project status, and other relevant information, when applicable

▪Tested the mathematical accuracy of management’s calculation of revenue for the contract

•We performed a lookback to evaluate management’s ability to estimate costs accurately by making a selection of changes in estimates during the period and testing whether the change in estimate was properly supported and recorded within the correct period

/s/Grant Thornton LLP

We have served as the Company’s auditor since 2026.

Houston, Texas

August 27, 2026

To the shareholders and the Board of Directors of Aviat Networks, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of Aviat Networks, Inc. and subsidiaries (the "Company") as of June 27, 2025, the related consolidated statements of operations, comprehensive income, cash flows, and equity, for each of the two fiscal years in the period ended June 27, 2025 and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 27, 2025, and the results of its operations and its cash flows for each of the two fiscal years in the period ended June 27, 2025 in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Deloitte & Touche LLP

Austin, Texas

September 10, 2025

We began serving as the Company’s auditor in the fiscal year ended June 30, 2023. In the fiscal year ended July 3, 2026 we became the predecessor auditor.