Combined management report

About this combined management report

This combined management report refers to both the Koenig & Bauer Group and Koenig & Bauer AG. Since the statements made for the Group regarding the business performance, economic situation, and the opportunities and risks of future development also apply to Koenig & Bauer AG, the management report of Koenig & Bauer AG has been combined with that of the Group in accordance with section 315 (5) of the German Commercial Code (HGB). 

The consolidated financial statements were prepared in accordance with International Financial Reporting Standards (IFRS). The separate financial statements of Koenig & Bauer AG are based on the provisions of the HGB and the German Stock Corporation Act (AktG).

Further components of the combined management report are contained in the chapter legal disclosures: These include the takeover-relevant disclosures pursuant to section 289a (1) and section 315a (1) HGB as well as the Corporate Governance Statement pursuant to section 315d HGB in conjunction with section 289 et seq. HGB. In addition to the Declaration of Conformity pursuant to section 161 AktG, it contains information on the working methods of the Executive Board and Supervisory Board and its committees. Furthermore, it includes information on succession planning, the diversity concept for the composition of the Executive Board and Supervisory Board, and a presentation of the qualifications of the individual Supervisory Board members. The Corporate Governance Statement is published on the company‘s website, as in previous years: https://investors.koenig-bauer.com/en/corporate-governance/corporate-governance-statement/

Furthermore, the Remuneration report pursuant to section 162 AktG, together with the note on its formal and substantive audit by the auditor, can be found in the remuneration report section.

Koenig & Bauer complies with its statutory reporting obligations with the separate non-financial Group report, which can be found as a separate part of this annual report and contains references to the combined management report. This separate non-financial Group report was prepared in accordance with sections 315c in conjunction with 289c to 289e HGB and Article 8 of REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (hereinafter the „EU Taxonomy Regulation“). No framework was used in the reporting year. It is expected that reporting from the 2026 financial year onwards will be in accordance with the ESRS. Further information is available on the company‘s website at https://sustainability.koenig-bauer.com/en/index/.

The chapter additional information contains the balance sheet and the income statement of Koenig & Bauer AG for the 2025 financial year as well as the financial calendar for the 2026 financial year.