As a listed parent company with its registered office at Bechtle Platz 1, 74172 Neckarsulm, Germany, Bechtle AG prepares its consolidated financial statements in accordance with Section 315e of the German Commercial Code (HGB) on the basis of the International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB), as adopted by the EU. Accordingly, this Interim Report as at 30 June 2026 has also been prepared in accordance with IFRS.
In accordance with IAS 34, the scope of disclosures in this interim financial report as at 30 June 2026 is significantly reduced compared with the year-end consolidated financial statements.
Our business activities are subject to certain seasonal fluctuations over the course of the year, with revenue and earnings generally lowest in the first quarter and highest in the fourth quarter, reflecting our traditionally strong year-end business. Interim results can therefore only serve as a limited indicator of full-year performance.