About This Report

NORMA Group publishes both financial and non-financial information in its 2024 Annual Report. In addition to the Condensed Group Management Report and the Consolidated Financial Statements, the report also includes a Consolidated Non-financial Statement in accordance with Sections 315b and 315c of the German Commercial Code (HGB) in conjunction with Regulation (EU) 2020/852 of the European Parliament and of the Council of June 18, 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088. CONSOLIDATED NON-FINANCIAL STATEMENT

The Annual Report is published solely in digital form. It is available in PDF format and as an online report. WWW.NORMAGROUP.COM NORMA Group’s Annual Report is published in German and English. In the event of any deviations, the German version takes precedence. Due to commercial rounding, minor changes may occur in the disclosure of amounts or percentage changes at various points in this report.

When persons are mentioned in this publication, this always refers to female, male and diverse (for example transsexual and intersexual) persons. For reasons of better readability and/or formal or technical reasons such as limited space or the better findability of web texts, not all variants are always mentioned.

 

Data and reporting standards

The reporting period covers the fiscal year from January 1 to December 31, 2024. To ensure the greatest possible timeliness, all relevant information available up to the issuance of the assurance by the legal representatives on March 18, 2025, is included. The Consolidated Financial Statements and the Group Management Report have been prepared in accordance with the International Financial Reporting Standards (IFRS), as applicable in the European Union (EU), as well as in accordance with the German Commercial Code (HGB). In accordance with Section 289d of the German Commercial Code (HGB), the Consolidated Non-financial Statement was prepared partly based on the first sentence of the European Sustainability Reporting Standards (ESRS) as a framework.

 

Independent auditing

The Consolidated Financial Statements prepared by NORMA Group comprising the Consolidated Statement of Financial Position, the Consolidated Statement of Comprehensive Income, the Consolidated Statement of Changes in Equity, the Consolidated Statement of Cash Flows and the Notes to the Consolidated Financial Statements, as well as the Condensed Group Management Report INDEPENDENT AUDITOR’S REPORT and the Consolidated Non-financial Statement AUDITOR'S REPORT were audited by KPMG AG Wirtschaftsprüfungsgesellschaft.