EQS-Adhoc: Gerresheimer AG: Initial findings of an external independent investigation into revenue recognition from bill-and-hold agreements in the 2024 financial year

Gerresheimer AG: Initial findings of an external independent investigation into revenue recognition from bill-and-hold agreements in the 2024 financial year 

Duesseldorf, October 25, 2025. Today, Gerresheimer AG (ISIN: DE000A0LD6E6, "Gerresheimer") obtained initial findings from an investigation by an external, independent law firm, which the company initiated, into the recognition of revenue and profits from bill-and-hold agreements in the 2024 financial year.

In September 2025, the German Federal Financial Supervisory Authority (BaFin) initiated an audit of the company's disclosed consolidated financial statements and the associated group management report as of November 30, 2024. The audit focuses amongst others on orders for which so-called “bill-and-hold” agreements were concluded with the respective customers in the last third of the 2024 financial year. The audit is intended to clarify whether, based on these agreements, revenues were to be recognized in the consolidated financial statements for the 2024 financial year or in the 2025 financial year.

The revenues recognized in the 2024 financial year under bill-and-hold agreements total EUR 28 million. The Gerresheimer Group generated revenues of EUR 2.036 billion in the 2024 financial year.

After BaFin initiated its investigation, Gerresheimer AG commissioned an external, independent law firm to examine whether the requirements specified in the relevant accounting regulations for recognizing revenues from bill-and-hold agreements in the 2024 financial year had been met.

In the course of this independent investigation, the company has now become aware of new findings. Based on these findings, it is more likely to assume that, contrary to the previous opinion, the requirements for revenue recognition were not met for a contract with a volume of around EUR 3 million. Based on this finding, the company has decided to have the commissioned law firm fully review the underlying facts of the other bill-and-hold agreements concluded in the 2024 financial year as well.

The company will continue to cooperate fully with BaFin in the context of the ongoing audit to achieve complete and transparent clarification.

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