Since the second quarter of the 2025 financial year, the consolidated statement of cash flows is presented according to a new format. As a result, cash flow from operating activities for the comparative period was adjusted retroactively. A related reconciliation can be found in note 2 to the consolidated financial statements.

Since the second quarter of the 2025 financial year, investment grants previously reported in cash flow from financing activities have been allocated to cash flow from investing activities. As a result, investment grants are included in the calculation of free cash flow, which has led to a retroactive adjustment of EUR 2.4 mn for the comparative period.

Since the second quarter of the 2025 financial year, capitalized borrowing costs in accordance with IAS 23 have been reported in cash flow from financing activities under the item “interest paid”; previously these were reported in cash flow from investing activities under the item “acquisition of intangible assets, property, plant and equipment, and biological assets”. As a result, CAPEX for the comparative period was reduced retroactively by EUR 2.6 mn.