1_NORMA Group classified its Water Management business unit as a discontinued operation in accordance with IFRS 5 as of July 31, 2025. In accordance with IFRS 5, the statement of comprehensive income was retrospectively adjusted to present the profit or loss from continuing operations and the profit or loss after tax from the discontinued operation separately. The comparative period was also adjusted accordingly. Assets and liabilities attributable to the Water Management business unit were classified as "held for sale" in accordance with IFRS 5 as of July 31, 2025, and presented separately. The figures for the years 2023 to 2026, however, include the key figures from the discontinued operation. On the balance sheet, the balance sheet items related to the Water Management business were presented as "Assets held for sale" and "Liabilities related to assets held for sale," respectively. Assets and liabilities related to assets held for sale were presented as "Assets held for sale" and "Liabilities related to assets held for sale," respectively. 2_2025 and 2024 including the contribution from the discontinued Water Management business unit. 3_Figures as of the balance sheet date of December 31. 4_Since mid-2016, the number of invention disclosures has served as a key performance indicator for measuring the Group's innovative capacity, replacing the number of new patent applications, which had lost significance due to the change in patent strategy. 5_Voluntary additional disclosures, which, as non-management report information, are not part of the statutory audit but are reviewed with limited assurance as part of the non-financial statement review. Since the 2025 Annual Report, the target within the forecast has been redefined, focusing on the avoidance of greenhouse gas emissions. The reported figure of 1,449 tonnes of CO2 equivalent for fiscal year 2025 refers to the emission reductions achieved through efficiency measures implemented in 2025 (full 12-month reduction effect, based on Scope 1 and 2, market-based). Scope 1 includes only emissions from natural gas and liquefied petroleum gas (LPG), and Scope 2 includes emissions from purchased electricity and district heating. Emissions from production sites and distribution centers are taken into account when recording emissions. 6_Until the end of 2024, a different target definition was used, based on the CO2 emission forecast of "below 9,600 tonnes of CO2 equivalent" (based on Scope 1 and 2, market-based) issued in fiscal year 2024. 7_Xetra price. 8_For the year 2025, subject to approval by the Annual General Meeting on July 1, 2026. 9_Based on unadjusted earnings per share. The P/E ratio based on adjusted earnings per share is -15.0. |