EQS-Adhoc: H&R GmbH & Co. KGaA: Postponement of the publication of the consolidated financial statements and the annual report 2024

Insider information pursuant to Article 17 of the Market Abuse Regulation [MAR]

H&R GmbH & Co. KGaA: Postponement of the publication of the consolidated financial statements and the annual report 2024

• Publication of the 2024 consolidated financial statements and annual report postponed
• Decision caused by complex accounting of the Climate Protection Agreement
• No effects on earnings expected

Salzbergen, Germany, March 26, 2025. H&R GmbH & Co. KGaA (short: H&R KGaA; ISIN DE000A2E4T77) has postponed the publication of the consolidated financial statements and the Annual Report 2024 planned for March 28, 2025, and thus the confirmation of the preliminary results to April 9, 2025.

This is due to the accounting of the Climate Protection Agreement (“Klimaschutzvertrag”) concluded on October 15, 2024 between H&R Chemisch-Pharmazeutische Spezialitäten GmbH, a subsidiary of H&R KGaA, and the Federal Ministry of Economics and Climate Protection:

The IDW - Institute of Public Auditors in Germany, Incorporated Association, determined in its Accounting Working Group in mid-February 2025, and thus during the ongoing preparation of the financial statements, that climate protection contracts are to be valued as derivatives independently by third parties and accounted for accordingly. The auditor responsible for auditing the financial statements of H&R KGaA, Grant Thornton AG Wirtschaftsprüfungsgesellschaft, has adopted this view.

The comprehensive assessment of the facts, in particular the independent evaluation of the contract as a derivative and the additional coordination - internally and with the auditor - is the reason for the delay in publication. Changes to the results already published as preliminary key figures are not to be expected.

Contact:
H&R GmbH & Co. KGaA, Head of Investor Relations / Communication, Ties Kaiser
Neuenkirchener Straße 8, 48499 Salzbergen
Phone.: +49 40 43218-321, Fax: +49 40 43218-390
Mail: ties.kaiser@hur.com
www.hur.com

H&R GmbH & Co. KGaA:

Listed in the Prime Standard of the Frankfurt Stock Exchange, H&R GmbH & Co. KGaA is a specialty chemicals company active in the development and manufacture of chemical-pharmaceutical specialty products based on fossil, bio-based, synthesized and recycled hydrocarbons and in the production of precision plastic parts.

Forward-looking statements and forecasts:

This insider information pursuant to Article 17 of the Market Abuse Regulation [MAR] contains forward-looking statements. The statements are based on the current estimates and forecasts by the Management Team and the information available to it at this time. These forward-looking statements do not provide any warranty for the future developments and results contained therein. The future developments and results are dependent on a number of factors; they entail various risks and contingencies and are based on assumptions which could prove to be incorrect. We do not assume any responsibility for updating the forward-looking statements contained in this insider information pursuant to Article 17 of the MAR.