Consolidated Statement of Changes in Equity

Consolidated statement of changes in equity for the period from 01.10.2023 to 30.09.2024

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 2022 21,847 92,660 -85,198 328 29,638 4,610 34,248
Net result 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 2022/1 October 2023 21,847 93,457 -94,161 627 21,770 1,243 23,013
Net result for the reporting period 0 0 -11,127 0 -11,127 27 -11,100
Other comprehensive income 0 0 -207 686 479 0 479
Total comprehensive income (loss) 0 0 -11,334 686 -10,648 27 -10,621
Allocation to capital reserves from convertible bond issue less issuance costs 0 600 0 0 600 0 600
Transfers due to employee share scheme 0 894 0 0 894 0 894
Balance as at 30 September 2024 21,847 94,951 -105,494 1,313 12,617 1,269 13,886