For the operational management of the Group, the Management adjusts the result for certain expenses and income as part of realized M&A transactions. These include also expenses and income in connection with divestments. In addition, adjustments will be made for costs as part of the global transformation that began in the 2025 fiscal year. These may include costs for consulting services, restructuring measures and relocations. The adjustments are made according to the management approach in the segment reporting. The adjusted results presented below therefore correspond to the Management’s view. More information on adjustments can be found in the section CONDENSED NOTES.

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