The Consolidated Financial Statements as of June 30, 2026, include five domestic (December 31, 2025: five) and 37 foreign companies (December 31, 2025: 43). The change compared with year-end 2025 results from the deconsolidation following the disposal of the Water Management business in Q1 2026. The deconsolidation concerned the companies National Diversified Sales, Inc. (USA), NORMA Products Malaysia Sdn. Bhd. (Malaysia), KIMPLAS PIPING SYSTEMS PRIVATE LTD (India), Kimplas Limited (UK), Teco S.r.l. (Italy), and Teco Irrigation USA, Inc. (USA).
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.