Gerresheimer AG corrects comprehensively revenues from bill-and-hold agreements

Duesseldorf, December 22, 2025. The Management Board of Gerresheimer AG (ISIN: DE000A0LD6E6, “Gerresheimer”) today decided to correct all revenues from bill-and-hold agreements recognized in the 2024 consolidated financial statements in the amount of approximately EUR 28m.

Following the audit of the consolidated financial statements and group management report for the 2024 financial year initiated by BaFin, Gerresheimer AG commissioned an investigation by an independent external law firm. This investigation revealed that the recognition of revenues from bill-and-hold agreements consistently did not comply with IFRS requirements and that these revenues were systematically recognized too early.

Gerresheimer AG will correct this accounting error in the previous year's figures when preparing the 2025 consolidated financial statements. The revenues from bill-and-hold agreements of around EUR 28 million recognized in the 2024 consolidated financial statements will be corrected and recognized in the revenues for the 2025 financial year. This will be partially offset by the correction of revenues from bill-and-hold agreements from the 2023 financial year amounting to around EUR 10 million, which will now be recognized in revenues for the 2024 financial year.

As a result of the correction of these revenues from bill-and-hold agreements, the revenue of EUR 2.036 billion reported for the 2024 financial year is expected to decrease by around 1% (around EUR 18 million), the reported adjusted EBITDA of EUR 419.4 million by around 1% (around EUR 5 million) and the reported adjusted EPS of EUR 4.67 by around 2% (around EUR 0.10).

Gerresheimer AG will not include any revenues from new bill-and-hold agreements in its 2025 consolidated financial statements and will also refrain from this practice in the future.

To the extent that such revenues were already included in the revenues figures of the financial information published during the 2025 financial year, they will be corrected in the respective subsequent publications in the 2026 financial year by adjusting the previous year's figures. In the 2025 half-year financial report, this is expected to account for revenues of around 4 million euros.

The company will continue to cooperate fully with BaFin in the audit of the 2024 consolidated financial statements and group management report.