These condensed Consolidated Interim Financial Statements of NORMA Group as of June 30, 2026, have been prepared in accordance with IAS 34 “Interim Financial Reporting” as adopted by the EU (European Union).
In connection with the application of IFRS 5, the comparative information of the consolidated income statement for the prior-year period has been adjusted. The results of the discontinued operation are presented separately from continuing operations.
The assets and liabilities of the Water Management business were sold on February 2, 2026. In accordance with the provisions of IFRS 5, no retrospective restatement has been made of the prior-year figures in the statement of financial position as of June 30, 2025. As the statement of financial position for the previous fiscal year still includes the Water Management business, total assets as of June 30, 2026, are not comparable with the prior-year figures as of June 30, 2025. The prior-year figures as of December 31, 2025, already take into account the classification of the assets and liabilities of the Water Management business as a disposal group.
Further information on the discontinued operation can be found in the NOTE 21 “DISCONTINUED OPERATION.” This table contains an overview of the impacts of the disposal on the consolidated statement of financial position.
It is recommended that these Financial Statements be read in connection with the Consolidated Financial Statements in the Annual Report 2025. These are available online at WWW.NORMAGROUP.COM. All IFRS effective since January 1, 2026, as adopted by the EU, have been applied.
These Interim Financial Statements were approved for publication by resolution of the Management Board of NORMA Group on August 11, 2026.
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.