Financial Report

Notes to the interim financial statements

Consolidation, accounting, and valuation principles

The unaudited consolidated interim report for the first six months of 2026 was drawn up in line with the provisions of Swiss GAAP FER 31. This Six-month Report is intended to be read in conjunction with the 2025 Integrated Annual Report. The consolidation, accounting, and valuation principles published in the 2025 Integrated Annual Report have been applied consistently in preparing this interim report.

Consolidation scope

There were no changes in the consolidation scope in the first half of 2026.

Events after the balance sheet date

Zehnder Group is not aware of any events that occurred after the balance sheet date that could have a material impact on the consolidated financial statements for the first six months ended 30 June 2026.

The 2026 six-month financial statements were approved by the Board of Directors on 28 July 2026.