Consolidated Statement of Changes in Equity

Consolidated statement of changes in equity for the period 01.10.2022 – 30.09.2023

Note (20) Interests of shareholders of BRAIN Biotech AG

Non-controlling

interests

€ thousand

Subscribed

capital

Capital

reserves

Retained

earnings

Other reserves

Currency

translation

Total Total Total
Balance as at 30 September 2021/1 October 2021 21,847 95,890 -79,509 555 38,783 3,044 41,828
Net loss for the reporting period 0 0 -6,590 0 -6,590 249 -6,341
Other comprehensive income 0 0 901 -227 674 -17 656
Total comprehensive income (loss) 0 0 -5,689 -227 -5,916 231 -5,685

Acquisition of shares of

non-controlling shareholders

0 0 0 0 0 1,335 1,335

Addition of liability from put/call

agreement relating to the

acquisition of non-controlling

interests in fully consolidated

Group companies

0 -3,978 0 0 -3,978 0 -3,978

Transfers due to employee share

scheme

0 748 0 0 748 0 748

Balance as at 30 September 2022/1 October 2022

21,847 92,660 -85,198 328 29,638 4,610 34,248
Net loss for the reporting period 0 0 -8,279 0 -8,279 165 -8,114
Other comprehensive income 0 0 25 299 324 -9 315
Total comprehensive income (loss) 0 0 -8,255 299 -7,956 156 -7,799
Exercise of put/call agreements for the acquisition of non-controlling interests in fully consolidated Group companies 0 0 1,795 0 1,795 -1,795 0

Acquisition of shares of

non-controlling shareholders

0 0 -2,504 0 -2,504 -1,728 -4,232

Transfers due to employee share

scheme

0 797 0 0 797 0 797
Balance as at 30 September 2023 21,847 93,457 -94,161 627 21,770 1,243 23,013