Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 1 of 27 UNITED STATES BANKRUPTCY COURT Southern DISTRICT OF Texas Houston Division In Re. LUMINAR TECHNOLOGIES, INC. Debtor(s) § § § § Case No. 25-90807 Lead Case No. 25-90807 Jointly Administered Monthly Operating Report Chapter 11 Petition Date: 12/15/2025 Reporting Period Ended: 12/31/2025 Months Pending: 1 Reporting Method: 3 3 6 3 Industry Classification: Accrual Basis Cash Basis Debtor's Full-Time Employees (current): 103 Debtor's Full-Time Employees (as of date of order for relief): 166 Supporting Documentation (check all that are attached): (For jointly administered debtors, any required schedules must be provided on a non-consolidated basis for each debtor) Statement of cash receipts and disbursements Balance sheet containing the summary and detail of the assets, liabilities and equity (net worth) or deficit Statement of operations (profit or loss statement) Accounts receivable aging Postpetition liabilities aging Statement of capital assets Schedule of payments to professionals Schedule of payments to insiders All bank statements and bank reconciliations for the reporting period Description of the assets sold or transferred and the terms of the sale or transfer Stephanie N. Morrison Printed Name of Responsible Party 700 Louisiana St., Suite 3700, Houston, TX 77002 Address /s/ Stephanie N. Morrison Signature of Responsible Party 01/30/2026 Date 10 UST Form 11-MOR (12/01/2021) STATEMENT: This Periodic Report is associated with an open bankruptcy case; therefore, Paperwork Reduction Act exemption 5 C.F.R. § 1320.4(a)(2) applies.

$22,133,828 $0 $7,130,567 Debtor's Name LUMINAR TECHNOLOGIES, INC. Case N . 25-90807 Part 1: Cash Receipts and Disbursements Current Month Cumulative a. Cash balance beginning of month $25,850,695 b. Total receipts (net of transfers between accounts) $3,413,700 $3,413,700 c. Total disbursements (net of transfers between accounts) $7,130,567 $7,130,567 d. Cash balance end of month (a+b-c) e. Disbursements made by third party for the benefit of the estate $0 f. Total disbursements for quarterly fee calculation (c+e) $7,130,567 Part 2: Asset and Liability Status (Not generally applicable to Individual Debtors. See Instructions.) Current Month a. Accounts receivable (total net of allowance) $5,285,144 b. Accounts receivable over 90 days outstanding (net of allowance) $94,395,017 Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 2 of 27 o c. Inventory ( Book (attach explanation)) Market Other d Total current assets $145,819,903 e. Total assets $263,110,765 f. Postpetition payables (excluding taxes) $2,816,806 g. Postpetition payables past due (excluding taxes) $0 h. Postpetition taxes payable $28,333 i. Postpetition taxes past due $0 j. Total postpetition debt (f+h) $2,845,139 k. Prepetition secured debt $352,967,850 l. Prepetition priority debt $2,171 m. Prepetition unsecured debt $204,969,289 n. Total liabilities (debt) (j+k+l+m) $560,784,448 o. Ending equity/net worth (e-n) $-297,673,683 $12,553,910 Part 3: Assets Sold or Transferred Current Month Cumulative a. b. c. Total cash sales price for assets sold/transferred outside the ordinary course of business $0 $0 Total payments to third parties incident to assets being sold/transferred outside the ordinary course of business $0 $0 Net cash proceeds from assets sold/transferred outside the ordinary course of business (a-b) $0 $0 Part 4: Income Statement (Statement of Operations) Current Month Cumulative (Not generally applicable to Individual Debtors. See Instructions.) a. Gross income/sales (net of returns and allowances) $663,736 b. Cost of goods sold (inclusive of depreciation, if applicable) $5,256,255 c. Gross profit (a-b) $-4,592,519 d. Selling expenses $1,347,870 e. General and administrative expenses $8,169,766 f. Other expenses $18,819,052 g. Depreciation and/or amortization (not included in 4b) $0 h. Interest $4,104,933 i. Taxes (local, state, and federal) $0 j. Reorganization items $18,584,319 k. Profit (loss) $-55,618,460 $-55,618,460 10 UST Form 11-MOR (12/01/2021)

10 UST Form 11-MOR (12/01/2021) Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 Part 5: Professional Fees and Expenses a. Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative Debtor's professional fees & expenses (bankruptcy) Aggregate Total Itemized Breakdown by Firm Firm Name Role i ii iii iv v vi vii viii ix x xi xii xiii xiv xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 3 of 27

10 UST Form 11-MOR (12/01/2021) Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 4 of 27

10 UST Form 11-MOR (12/01/2021) Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii xcix c ci b. Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative Debtor's professional fees & expenses (nonbankruptcy) Aggregate Total Itemized Breakdown by Firm Firm Name Role i ii iii iv v vi vii viii ix x xi xii xiii xiv Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 5 of 27

10 UST Form 11-MOR (12/01/2021) Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 6 of 27

10 UST Form 11-MOR (12/01/2021) Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 7 of 27

Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 xcix c c. All professional fees and expenses (debtor & committees) Part 6: Postpetition Taxes Current Month Cumulative a. Postpetition income taxes accrued (local, state, and federal) $0 $0 b. Postpetition income taxes paid (local, state, and federal) $0 $0 c. Postpetition employer payroll taxes accrued $91,936 $91,936 d. Postpetition employer payroll taxes paid $2,685,110 $2,685,110 e. Postpetition property taxes paid $0 $0 f. Postpetition other taxes accrued (local, state, and federal) $28,333 $28,333 g. Postpetition other taxes paid (local, state, and federal) $2,428 $2,428 Part 7: Questionnaire - During this reporting period: Yes Yes No No Were any payments made on prepetition debt? (if yes, see Instructions) Were any payments made outside the ordinary course of business without court approval? (if yes, see Instructions) Were any payments made to or on behalf of insiders? Are you current on postpetition tax return filings? Are you current on postpetition estimated tax payments? Were all trust fund taxes remitted on a current basis? Was there any postpetition borrowing, other than trade credit? (if yes, see Instructions) Were all payments made to or on behalf of professionals approved by the court? Yes Yes Yes Yes Yes No No No No No Yes No N/A i. Do you have: Worker's compensation insurance? If yes, are your premiums current? Casualty/property insurance? If yes, are your premiums current? General liability insurance? If yes, are your premiums current? Has a plan of reorganization been filed with the court? Has a disclosure statement been filed with the court? Are you current with quarterly U.S. Trustee fees as set forth under 28 U.S.C. § 1930? Yes Yes Yes Yes Yes Yes Yes Yes Yes (if no, see Instructions) N/A (if no, see Instructions) No No N/A (if no, see Instructions) No No N/A No No No No No 10 UST Form 11-MOR (12/01/2021) Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 8 of 27

Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 Part 8: Individual Chapter 11 Debtors (Only) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Yes No N/A Gross income (receipts) from salary and wages Gross income (receipts) from self-employment Gross income from all other sources Total income in the reporting period (a+b+c) Payroll deductions Self-employment related expenses Living expenses All other expenses Total expenses in the reporting period (e+f+g+h) Difference between total income and total expenses (d-i) List the total amount of all postpetition debts that are past due Are you required to pay any Domestic Support Obligations as defined by 11 Yes No U.S.C § 101(14A)? m. If yes, have you made all Domestic Support Obligation payments? Privacy Act Statement 28 U.S.C. § 589b authorizes the collection of this information, and provision of this information is mandatory under 11 U.S.C. §§ 704, 1106, and 1107. The United States Trustee will use this information to calculate statutory fee assessments under 28 U.S.C. § 1930(a)(6). The United States Trustee will also use this information to evaluate a chapter 11 debtor's progress through the bankruptcy system, including the likelihood of a plan of reorganization being confirmed and whether the case is being prosecuted in good faith. This information may be disclosed to a bankruptcy trustee or examiner when the information is needed to perform the trustee's or examiner's duties or to the appropriate federal, state, local, regulatory, tribal, or foreign law enforcement agency when the information indicates a violation or potential violation of law. Other disclosures may be made for routine purposes. For a discussion of the types of routine disclosures that may be made, you may consult the Executive Office for United States Trustee's systems of records notice, UST-001, "Bankruptcy Case Files and Associated Records." See 71 Fed. Reg. 59,818 et seq. (Oct. 11, 2006). A copy of the notice may be obtained at the following link: http://www.justice.gov/ust/ eo/rules_regulations/index.htm. Failure to provide this information could result in the dismissal or conversion of your bankruptcy case or other action by the United States Trustee. 11 U.S.C. § 1112(b)(4)(F). I declare under penalty of perjury that the foregoing Monthly Operating Report and its supporting documentation are true and correct and that I have been authorized to sign this report on behalf of the estate. /s/ Robin Chiu Signature of Responsible Party Chief Restructuring Officer Printed Name of Responsible Party 01/30/2026 Date Title Robin Chiu 10 UST Form 11-MOR (12/01/2021) Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 9 of 27

Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 PageOnePartOne PageOnePartTwo PageTwoPartOne PageTwoPartTwo Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 10 of 27 10 UST Form 11-MOR (12/01/2021)

Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 Bankruptcy51to100 NonBankruptcy1to50 NonBankruptcy51to100 Bankruptcy1to50 Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 11 of 27 10 UST Form 11-MOR (12/01/2021)

Debtor's Name LUMINAR TECHNOLOGIES, INC. Case No. 25-90807 PageFour PageThree Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 12 of 27 10 UST Form 11-MOR (12/01/2021)

IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION In re: § § Chapter 11 LUMINAR TECHNOLOGIES, INC., § § Case No. 25-90807 (CML) et al., § Debtors.1 § (Jointly Administered) § MONTHLY OPERATING REPORT NOTES FOR DECEMBER 2025 On December 15, 2025, and December 31, 2025, as applicable (the “Petition Date”), Luminar Technologies, Inc. (“LTI”) and its debtor affiliates, as debtors and debtors in possession in the above-captioned chapter 11 cases (collectively, the “Debtors”) filed voluntary petitions for relief under chapter 11 of title 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Southern District of Texas (the “Court”). The Debtors are authorized to operate their businesses pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. The Debtors’ chapter 11 cases are being jointly administered for procedural purposes only pursuant to Rule 1015(b) of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”) and Rule 1015-1 of the Bankruptcy Local Rules for the United States Bankruptcy Court for the Southern District of Texas (the “Bankruptcy Local Rules”). On December 30, 2025, the U.S. Trustee for Region 7 (the “U.S. Trustee”) appointed an official committee of unsecured creditors (the “Creditors’ Committee”). No trustee or examiner has been appointed in these chapter 11 cases. Additional information about these chapter 11 cases, court filings, and claims information is available at the Debtors’ restructuring website: https://omniagentsolutions.com/Luminar/. The following notes and statements of limitations and disclaimers should be referred to, and referenced in connection with, any review of this monthly operating report (the “MOR”). INTRODUCTION: This MOR is unaudited, limited in scope, and has been prepared solely for the purpose of complying with the Debtors’ obligations to provide monthly operating reports during these chapter 11 cases. This MOR does not purport to represent financial information prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and does not include all information and disclosures required by U.S. GAAP. This MOR is not intended to reconcile to any financial statement otherwise prepared or distributed by the Debtors. Information contained in this MOR has been derived from the Debtors’ books and 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number, are as follows: LAZR Technologies, LLC (8909); Luminar Technologies, Inc. (4317); Luminar, LLC (7133); Condor Acquisition Sub I, Inc. (0155); and Condor Acquisition Sub II, Inc. (8587). The Debtors’ mailing address is 2603 Discovery Drive, Suite 100, Orlando, Florida 32826. Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 13 of 27

2 records, but does not reflect in all circumstances presentation for U.S. GAAP or SEC reporting purposes. Additionally, values presented in the financial information herein in accordance with Accounting Standard Codification 852 - Reorganizations (“ASC 852”) and other relevant GAAP are preliminary and represent the Debtors’ understanding of the relevant facts and circumstances at the time of preparing this MOR, and, as such, are subject to change throughout the pendency of these chapter 11 cases. The Debtors have prepared this MOR using the best information presently available to them at this time, which has been collected, maintained, and prepared in accordance with their historical accounting practices. This MOR is, thus, true and accurate (subject to any limitations contained herein) to the best of the Debtors’ knowledge, information and belief based on currently available data. The MOR should not be relied upon by any persons for information relating to current or future financial condition, events, or performance of any of the Debtors or their affiliates, as the results of operations contained herein are not necessarily indicative of results which may be expected from any other period or for the full year, and may not necessarily reflect the combined results of operations, financial position, and schedule of receipts and disbursements in the future. The Debtors caution readers not to place undue reliance upon this MOR. There can be no assurance that such information is complete, and this MOR may be subject to revision. GENERAL METHODOLOGY: The Debtors prepared this MOR relying primarily upon the information set forth in their books and records and may exclude information regarding non-Debtor affiliates. Although the Debtors generally prepare their financial statements on a consolidated basis, the MOR has been prepared on an entity-by-entity basis (excluding intercompany eliminations) for Debtors Luminar Technologies, Inc., LAZR Technologies LLC, Luminar, LLC, Condor Acquisition Sub I, Inc., and Condor Acquisition Sub II, Inc. Additionally, the information furnished in this report includes primarily normal recurring adjustments, but does not include all the adjustments necessary to ensure that the consolidated financial statements of the Debtors and non-Debtors are in accordance with U.S. GAAP, including, but not limited to, income tax accruals that would typically be made. Furthermore, the monthly financial information contained herein has not been subjected to the same level of accounting review and testing that the Debtors apply in the preparation of their annual consolidated financial information in accordance with U.S. GAAP. Because the Debtors’ accounting systems, policies, and practices were developed to produce financial statements at a consolidated level, rather than financial statements by legal entity, it is possible that not all assets, liabilities, income or expenses have been recorded on the correct entity. Accordingly, upon the application of such procedures, the Debtors believe that the financial information may be subject to change, and these changes could be material. REPORTING PERIOD: This is the first MOR filed since the Petition Date and includes cash activity in MOR-1 from the applicable Petition Date through December 31, 2025, and a Statement of Operations and Balance Sheet for the month ended and as of December 31, 2025 in MOR-2 and MOR-3, respectively. In future periods, any changes to prior period balances will be reflected in the current month’s MOR. Nevertheless, in preparing this MOR, the Debtors made best efforts to supplement the information set forth in their books and records with additional information concerning transactions that may not have been identified therein. Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 14 of 27

3 ACCURACY: The financial information disclosed herein was not prepared in accordance with federal or state securities laws or other applicable non-bankruptcy law or in lieu of complying with any periodic reporting requirements thereunder. Persons and entities trading in or otherwise purchasing, selling, or transferring the claims against or equity interests in the Debtors should evaluate this financial information in light of the purposes for which it was prepared. The Debtors and their advisors are not liable for and undertake no responsibility to indicate variations from securities laws herein or for any evaluations of the Debtors based on this financial information or any other information. CARRYING VALUE OF ASSETS: Unless otherwise noted, this MOR reflects the carrying values of the assets as recorded on the Debtors’ books and records as of the end of the month and is not based upon an estimate of their current market value. The Debtors reserve their right to amend or adjust the value of each asset set forth herein. PREPETITION LIABILITIES SUBJECT TO COMPROMISE: The payment of certain prepetition indebtedness during these chapter 11 cases may be subject to compromise or other treatment under a chapter 11 plan. Generally, actions to enforce or otherwise effect payment of prepetition liabilities are stayed. However, the Court has authorized the Debtors to pay certain prepetition claims subject to certain terms and conditions. The determination of how such liabilities will ultimately be settled or treated cannot be made until the Court approves a chapter 11 plan. Accordingly, the ultimate amount of such liabilities is not determinable at this time. Prepetition liabilities that are subject to compromise under ASC 852 are preliminary and may be subject to, among other things, future adjustments depending on Court actions, further developments with respect to disputed claims, determinations of the secured status of certain claims, the values of any collateral securing such claims, rejection of executory contracts, continued reconciliation or other events. RESERVATION OF RIGHTS: This MOR is limited in scope, covers the period beginning on the applicable Petition Date and ending December 31, 2025 unless otherwise noted, and has been prepared solely for the purpose of complying with the monthly reporting requirements of the Debtors’ chapter 11 cases. The unaudited financial information for this report has been derived from the Debtors’ books and records, unless otherwise noted. The information presented herein has not been subject to all procedures that typically would be applied to financial information in accordance with U.S. GAAP. Upon the application of such procedures, the Debtors believe that the financial information could be subject to material change. The information furnished in this MOR includes normal recurring adjustments but does not include all of the adjustments that typically would be made for interim financial information presented in accordance with U.S. GAAP. Given the complexity of the Debtors’ business, inadvertent errors or omissions may occur. Accordingly, the Debtors hereby reserve all of their rights to dispute the nature, validity, status, enforceability, or executory natures of any claim amount, agreement, representation, or other Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 15 of 27

4 statement set forth in this MOR. Further, the Debtors reserve the right to amend or supplement this MOR, if necessary, but shall be under no obligation to do so. CURRENCY: Unless otherwise indicated, all amounts in the MOR are reflected in U.S. dollars. NOTES TO SUPPORTING DOCUMENTATION: As noted, although the Debtors generally prepare and maintain entity-level financial statements for purposes of GAAP reporting and consolidation, these MORs are prepared on an entity-by-entity basis and present each Debtor on a standalone reporting basis. Attachment MOR-1: Beginning and ending cash balances are derived from bank statements and reflect the status of the Debtors’ cash accounts as of the applicable Petition Date, subject to customary timing considerations. The reported cash balance also includes cash held by the Debtors on behalf of a non-debtor affiliate, Luminar Semiconductor, Inc., pursuant to the Debtors’ centralized cash management system. Such cash is not property of the Debtors’ estates. Cash was received and disbursed by the Debtors as described in the Debtors’ Emergency Motion for Entry of Interim and Final Orders (I) Authorizing the Debtors to (A) Continue Their Existing Cash Management System, (B) Maintain Existing Business Forms and Intercompany Arrangements, (C) Continue Intercompany Transactions, (D) Continue Utilizing Employee Credit Cards, and (E) Monetize or Redeem Investment Assets; (II) Waiving Compliance with Requirements of 11 U.S.C.§ 345(b); and (III) Granting Related Relief (Docket No. 5), which was granted on a final basis, pursuant to an order entered by the Court on January 26, 2026 (Docket No. 284) and is consistent with the Debtors’ historical cash management practices. Total receipts reflect all cash received during the reporting period, from the applicable Petition Date and ending December 31, 2025, including changes in the value of security holdings maintained in certain custodial accounts. Due to the consolidated cash management reporting system, certain cash payments may be paid out of a legal entity that is different than the legal entity at which the expenses were incurred. Also, certain cash receipts may be received in a different legal entity than the legal entity at which the accounts receivable is recorded. Disbursements attributed to each entity represent the entity on behalf of which payments were made, on a proportional allocated basis, from the consolidated cash management system. Attachments MOR-2 and MOR-3: As noted, although the Debtors generally prepare entity-level financial statements for the purposes of consolidation, these MORs are prepared on a standalone entity-by-entity basis. The financial information contained herein is unaudited, limited in scope, covers a limited time period, and has been prepared solely for the purpose of complying with the monthly reporting requirements for chapter 11 debtors as required by the Court. As previously noted, this MOR was not prepared in accordance with U.S. GAAP and does not include all the information and disclosures required by U.S. GAAP. Therefore, there can be no Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 16 of 27

5 assurance that the financial information presented herein is complete, and readers are strongly cautioned not to place undue reliance on the MOR. Notes to UST Form 11 for Part 1 through Part 7 (Certain sections only noted below) Notes to UST Form 11-MOR, Part 1: Cash Receipts and Disbursements Consistent with the guidance received from the U.S. Trustee in connection with the completion of UST Form 11-MOR Part 1, Cash Receipts and Disbursements, reported cash receipts and disbursements should exclude intercompany, debtor-to-debtor, transactions. As a result, for those Debtors with net intercompany cash outflows or inflows during the reporting period, the ending cash balances reported on Form 11-MOR Part 1 will not agree with the ending cash balances per the Debtors’ bank statements or the Debtors’ books and records. For additional information on ending cash balances per the Debtors’ books and records, see the attached Summary of Cash Receipts and Disbursements. Reconciling differences will exist between bank statement balances and balance sheet cash balances due to routine timing differences between payment execution in the Debtors’ financial system and the associated disbursements of funds from the Debtors’ bank accounts. Further, as the Debtors review their books and records on an ongoing basis, additional adjustments may be made to balance sheet cash to account for reconciling differences to bank statement balances. Notes to UST Form 11-MOR, Part 2: Assets and Liabilities Accounts receivable are presented net of management’s estimate of allowance for doubtful accounts and include intercompany receivables. Amounts are reported on an entity-by-entity basis for MOR purposes and may differ from amounts presented in the Debtors’ consolidated financial statements. Postpetition payables include accrued expenses based on available information. The Debtors are current on all postpetition obligations. Prepetition liabilities are reported consistent with the Debtors’ Schedules of Assets and Liabilities, with certain amounts adjusted for accrued interest. Notes to UST Form 11-MOR, Part 3: Assets Sold or Transferred No such transactions or activities occurred during the period from the applicable Petition Date through and including December 31, 2025. Notes to UST Form 11-MOR, Part 4: Income Statement (Statement of Operations) The Debtors report revenues at net amounts after the established gross charges for goods and services are reduced by contractual adjustments provided to third-party payors and discounts provided to certain parties. Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 17 of 27

Notes to UST Form 11-MOR, Part 5: Professional Fees and Expenses The Debtors escrow professional fees and expenses on a weekly basis for certain Debtor and non-debtor professionals to a segregated account held in trust for and exclusively available for the payment of fees and expenses of Professional Persons.2 The escrow payments are not included in the disbursements section of Part 1. The timing of actual payment of the escrowed fees and expenses may vary depending on the applicable requirements. Amounts escrowed for future payment of professional fees and expenses but not yet paid to the Professional Persons are not reported as payments to professionals in Part 5. The proposed procedures regarding payments to professionals are set out in the proposed order attached to the Motion of Debtors to Establish Procedures for Interim Compensation and Reimbursement of Expenses for Professionals (Docket No. 196), and Motion of Debtors for Entry of Order Authorizing Debtors to Employ Professionals Used in Ordinary Course of Business Effective as of Petition Date (Docket No. 201). Part 5 does not include payments made to professionals retained by the Debtors’ prepetition secured lenders. Notes to UST Form 11-MOR, Part 7: Questionnaire The Court entered orders authorizing, but not directing, the Debtors to, among other things, pay certain prepetition (a) 503(b)(9), lien, and foreign and critical vendor claims, (b) insurance and customs bonds obligations, (c) employee wages, salaries, other compensation, and reimbursable expenses, (d) certain taxes, fees, and regulatory obligations, and (e) warranties and deposits (collectively, the “First Day Orders”). In accordance with relief granted by the Court in these First Day Orders, the Debtors have made certain payments on account of prepetition obligations. Further details regarding the relief requested, the relief granted, and the payments projected to be made by the Debtors, are set forth in the applicable First Day Order. In addition, each of the First Day Orders contains certain reporting requirements pursuant to which the Debtors must provide certain parties, including the U.S. Trustee, with schedules of payments made pursuant to such First Day Order (the “First Day Matrices”). The First Day Matrices generally require, among other things, detailed information regarding (i) the payment amount, (ii) the date of such payment, and (iii) the recipient’s identity. The First Day Matrices are delivered monthly to the required notice parties on a confidential basis and, as applicable, on a “Professional Eyes Only” basis. Question (a) has been answered “Yes” where payments have been made on prepetition obligations pursuant to such first day relief. Question (c) has been answered “Yes” where compensation and expense reimbursement payments to officers, directors, or other insiders were confirmed to have been made in the ordinary course of business. 2 The term “Professional Persons” refers to persons or firms retained by the Debtors pursuant to sections 327, 328, or 363 of the Bankruptcy Code and the Creditors Committee pursuant to sections 328 or 1103 of the Bankruptcy Code. 6 Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 18 of 27

7 Insurance and customs bonds obligations are maintained through policies purchased by LTI, which provide coverage for the Debtors and all non-debtor affiliates under a consolidated insurance program. Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 19 of 27

Bank Account Number Debtor 12/31/25 Citibank x8528 Luminar Technologies Inc $ 1,915 Citibank x1735 Luminar Technologies Inc 31 Citibank x2114 Luminar Technologies Inc - Citibank x4259 Luminar Technologies Inc 4,785 Citibank x0768 Luminar Technologies Inc - JP Morgan x1947 Luminar Technologies Inc 10,716 Wells Fargo x2036 Luminar Technologies Inc 3,352 Wells Fargo x7613 Luminar Technologies Inc 112 Wells Fargo x6340 Luminar Technologies Inc 1 Wells Fargo x7928 Luminar Technologies Inc - Restricted Accounts Sub-Total $ 20,913 Citibank x8684 Luminar Technologies Inc $ - Citibank x6126 Luminar Technologies Inc 1,221 Sub-Total $ 1,221 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Cash Balances As of December 31, 2025 USD (thousands) Total $ 22,134 Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 20 of 27

Cash Receipts AR Collections Other Receipts Market Value Movement Net Cash Receipts Total $ 1,802,454 1,035,215 576,031 $ 3,413,700 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Cash Receipts and Disbursements As of December 31, 2025 USD (actuals) For the period December 15, 2025 through December 31, 2025 Operational Disbursements Payroll Inventory Vendors Shipping & Logistics Rent & Facility Costs Software & Technology Legal, Accounting & Advisory Other Vendors $ (3,845,288) (265,077) (23,910) (45) (90,965) (113,282) (1,775,253) Total Operating Disbursements $ (6,113,820) Operating Cash Flow $ (2,700,121) Other Disbursements Restrcited Cash Disbursements Total Disbursements (1,016,746) $ (7,130,567) Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 21 of 27

Balance Sheet Assets Current assets: Cash and cash equivalents $ 20,912,547 Restricted cash 1,221,281 Accounts receivable 5,285,144 Related party receivables 94,395,017 Inventory, net of allowance 12,553,910 Other current assets 11,452,003 Total current assets $ 145,819,903 Property and equipment, net $ 31,344,357 Operating Lease Right-of-use assets 10,343,593 Goodwill 1,749,883 Intangible assets, net 6,792,276 Other long-term assets 67,060,754 Total assets $ 263,110,765 Liabilities and Stockholders' Equity Current liabilities: Postpetition accounts payable $ 2,816,806 Liabilities subject to compromise 70,116,792 Convertible notes payable 487,850,850 Total liabilities $ 560,784,448 Total stockholders' equity $ (297,673,683) Total liabilities and stockholder's equity $ 263,110,765 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Luminar Technologies, Inc. Balance Sheet As of December 31, 2025 USD actuals Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 22 of 27

Total Balance Current 1 - 30 Days 31 - 60 Days 61 - 90 Days 120+ Overdue $ 6,421,524 $ 2,010,341 $ 228,914 $ 2,091,531 $ 954,359 $ 1,136,380 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Accounts receivable As of December 31, 2025 USD actuals Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 23 of 27

Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 24 of 27 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Postpetition payables and accrued expenses As of December 31, 2025 USD actuals 0 to 10 days Balance 11 to 30 Days Aged Balance Total Balance $ 487,319 $ 2,329,487 $ 2,816,806

Item Description Amount Luminar Technologies, Inc. Monthly Operating Report Support Schedules Profit and Loss Statement As of December 31, 2025 USD actuals For the period December 15, 2025 through December 31, 2025 a. Gross income/sales (net of returns and allowances) $ 663,736 b. Cost of goods sold (inclusive of depreciation, if applicable) 5,256,255 c. Gross profit (a-b) $ (4,592,519) d. Selling expenses 1,347,870 e. General and administrative expenses 8,169,766 f. Other expenses 18,819,052 g. Depreciation and/or amortization (not included in 4b) - h. Interest 4,104,933 i. Taxes (local, state, and federal) - j. Reorganization items 18,584,319 k. Profit (loss) $ (55,618,460) Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 25 of 27

Name Amount Payment Date Lien Claimant $ 55 12/15/25 Lien Claimant 1,279 12/15/25 Lien Claimant 340 12/15/25 Lien Claimant 260 12/15/25 Lien Claimant 121 12/15/25 Lien Claimant 88 12/15/25 Lien Claimant 1,143 12/15/25 Critical Vendor 66,507 12/16/25 Critical Vendor 448 12/16/25 Critical Vendor 475 12/16/25 Total $ 70,715 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Payments on Prepetition Debts As of December 31, 2025 USD actuals Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 26 of 27

Insider Name Pay Period 12/21 Pay Period 12/28 Total Payments Notes Officer 1 $ 15,435 $ 15,385 $ 30,819 Payroll & Benefits Officer 2 24,076 24,026 48,101 Payroll & Benefits Officer 3 12,454 12,404 24,858 Payroll & Benefits Officer 4 11,588 11,538 23,127 Payroll & Benefits Total Insider Payments $ 63,553 $ 63,353 $ 126,906 Luminar Technologies, Inc. Monthly Operating Report Support Schedules Insider salary and benefits payments As of December 31, 2025 USD actuals Note: Payments are those amounts paid by the Debtor to or on behalf of the insider as per the payroll registers provided by management. Case 25-90807 Document 328 Filed in TXSB on 01/30/26 Page 27 of 27