Key figures
Introduction
1. Introduction
Highlights H1 2024 ¹
Letter from the Management Board
The NORMA Group on the Capital Market

Stock markets in the first half of 2024 with significant price gains boosted by positive expectations
Development of the NORMA Group share
Trading volume
Broadly diversified shareholder structure
Directors’ dealings
Sustainable investor relations activities
Annual General Meeting 2024 approves dividend of 45 cents per share and new remuneration system
Consolidated Interim Management Report
1. Consolidated Interim Management Report
Principles of the Group

Key financial performance indicators
Significant non-financial performance indicators
Research and Development

Economic Report

General Economic and Industry-Specific Conditions
Significant Events in the First Half of 2024
General Statement of the Management Board on the Course of Business and the Economic Situation
Earnings, Assets and Financial Position
Corporate Responsibility at NORMA Group

Forecast Report

General Economic and Industry-Specific Conditions
Future development of NORMA Group SE

Risk and Opportunity Report

Risk and Opportunity Profile of NORMA Group

Report on Significant Transactions with Related Parties
Consolidated Interim Financial Statements
1. Consolidated Interim Financial Statements
Consolidated Statement of Comprehensive Income for the period from January 1 to June 30, 2024
Consolidated Statement of Financial Position as of June 30, 2024
Consolidated Statement of Changes in Equity for the period from January 1 to June 30, 2024
Consolidated Statement of Cash Flows for the period from January 1 to June 30, 2024
Condensed Notes to the Consolidated Financial Statements

1. Principles of Preparation
2. Accounting Principles and Valuation Methods
3. Scope of Consolidation
4. Adjustments

Notes to the Consolidated Statement of Comprehensive Income, Consolidated Statement of Financial Position and Other Notes

5. Revenue and Cost of Materials
6. Other Operating Income and Other Operating Expenses
7. Employee Benefit Expenses
8. Financial Result
9. Earnings per Share
10. Taxes / Deferred Income Taxes
11. Fixed Assets
12. Financial Instruments
13. Equity
14. Provisions
15. Pension Obligations
16. Other Non-Financial Liabilities
17. Disclosures on the Consolidated Statement of Cash Flows
18. Segment Reporting
19. Contingent Liabilities and Commitments
20. Company Mergers
21. Related Party Transactions
22. Events after the Balance Sheet Date

Audit Review
Responsibility Statement

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Consolidated Interim Management Report

Consolidated Interim Management Report

Legend

These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.

Principles of the Group
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Economic Report
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Forecast Report
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Risk and Opportunity Report
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Report on Significant Transactions with Related Parties
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Introduction
Consolidated Interim Management Report
Consolidated Interim Financial Statements

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