<div id="readability-page-1"><div><p><span>GERRESHEIMER AG </span><span>:</span></p><ul><li>DECIDED TO CORRECT ALL REVENUES FROM BILL-AND-HOLD AGREEMENTS RECOGNIZED IN 2024 CONSOLIDATED FINANCIAL STATEMENTS IN AMOUNT OF APPROXIMATELY EUR 28M</li><li>INVESTIGATION REVEALED THAT RECOGNITION OF REVENUES FROM BILL-AND-HOLD AGREEMENTS CONSISTENTLY DID NOT COMPLY WITH IFRS REQUIREMENTS AND THAT THESE REVENUES WERE SYSTEMATICALLY RECOGNIZED TOO EARLY</li><li>WILL CORRECT THIS ACCOUNTING ERROR IN PREVIOUS YEAR'S FIGURES WHEN PREPARING 2025 CONSOLIDATED FINANCIAL STATEMENTS</li><li>EUR 28 MILLION RECOGNIZED IN 2024 CONSOLIDATED FINANCIAL STATEMENTS WILL BE CORRECTED AND RECOGNIZED IN REVENUES FOR 2025 FINANCIAL YEAR</li><li>REVENUE OF EUR 2.036 BILLION REPORTED FOR 2024 FINANCIAL YEAR IS EXPECTED TO DECREASE BY AROUND 1% (AROUND EUR 18 MILLION)</li></ul></div></div>

<p>Gerresheimer AG will correct revenue recognition errors from bill-and-hold agreements in their 2024 financial statements, amounting to EUR 28 million. An investigation found these revenues were recognized too early, not complying with IFRS standards. The correction will be reflected in the 2025 financial statements, reducing 2024 revenue by approximately 1% or EUR 18 million.</p>

Gerresheimer To Correct All Revenues From Bill-And-Hold Agreements Recognized In 2024 Financial Statements In Amount Of EUR 28M