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1 The spin-off of the former Automotive and Contract Manufacturing segments on September 17, 2025, resulted in the application of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.
2 In 2023, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The figures for 2022 were adjusted accordingly.
3 In 2023, the assignment of income and expenses from certain business activities within the functional areas was adjusted. The figures for 2022 were adjusted accordingly.
4 The spin-off of Vitesco Technologies on September 15, 2021, resulted in the application of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.
5 In 2022, the methodology used in the consolidated financial statements for recognizing uncertain tax positions was changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The figures for 2021 were adjusted accordingly.
6 IFRS 16, Leases, has been applied since 2019.
7 IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, have been applied since 2018.
8 Including non-controlling interests.
9 The figures for 2020 (Vitesco Technologies), with the exception of free cash flow, and 2024 (Aumovio) were adjusted in accordance with IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, and refer to continuing operations.
10 Capital expenditure on property, plant and equipment, and software.
11 Since 2025, the leverage ratio has been reported in place of the gearing ratio as a key figure for assessing the financing structure.
12 As a percentage of sales.
13 Excluding impairment on financial investments.
14 Subject to the approval of the Annual Shareholders’ Meeting on April 30, 2026.
