AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Continental AG

Quarterly Report Nov 12, 2024

83_10-q_2024-11-12_c25ca2df-42ba-4da8-a02c-6fb61b4d45aa.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Quarterly Statement as at September 30, 2024

Continental Further Increases Earnings

Consolidated sales of $€ 9.8$ billion (Q3 2023: $€ 10.2$ billion, -4.0 percent)
$\checkmark$ Adjusted EBIT of $€ 873$ million (Q3 2023: $€ 642$ million, +36.0 percent)
$\checkmark$ Adjusted EBIT margin of 8.9 percent (Q3 2023: 6.3 percent)
$\checkmark$ Net income of $€ 486$ million (Q3 2023: $€ 299$ million, +62.8 percent)
$\checkmark$ Adjusted free cash flow of $€ 323$ million (Q3 2023: $€ 466$ million, -30.6 percent)
$\checkmark$ Outlook: Continental confirms outlook for Automotive and Tires and lowers sales and earnings outlook for ContiTech

Continental increased its earnings in the third quarter of 2024, as expected. In particular, the Automotive group sector made progress thanks to the measures taken to improve earnings, and it aims to make further gains in its adjusted operating result (adjusted EBIT) in the fourth quarter. As in the second quarter of 2024, the Tires group sector posted a good adjusted EBIT on the back of improved business in Europe, boosted not least by encouraging early sales of winter tires. Earnings in the ContiTech group sector, by contrast, were dented by continued weak industrial development in Europe and North America. Continental does not expect the industrial business to recover in the fourth quarter and is therefore adjusting its sales and earnings outlook for ContiTech. As a result, sales expectations have also been lowered for the Continental Group as a whole.

Continental continues to develop, both strategically and operationally. It is making its group sectors more agile and bringing them closer to the markets. These group sectors are now ready for greater independence. Automotive is on track to fulfill the requirements for a spinoff by the end of 2025. This spinoff is still being evaluated. In the third quarter. Continental increased its adjusted EBIT, both year-on-year and compared with the first two quarters of 2024. This was largely driven by price adjustments and disciplined cost management.

Decline in automotive production in the third quarter of 2024

The global production of passenger cars and light commercial vehicles in the third quarter of 2024 was down sharply on the previous year, falling by around 5 percent year-on-year to 21.6 million units (Q3 2023: 22.6 million units). At around 3.6 million units, vehicle production in Europe from July to September 2024 was significantly lower than the prior-year period (-6 percent). Production in North America also fell, amounting in the third quarter to around 3.8 million vehicles (-5 percent). China likewise posted a decline, producing around 7.3 million vehicles in the third quarter of 2024 (-3 percent).

Consolidated sales in the third quarter of $€ 9.8$ billion; adjusted EBIT margin of 8.9 percent

In the third quarter of 2024, Continental achieved consolidated sales of $€ 9.8$ billion (Q3 2023: $€ 10.2$ billion, -4.0 percent). Its adjusted operating result increased to $€ 873$ million (Q3 2023: $€ 642$ million, +36.0 percent), corresponding to an adjusted EBIT margin of 8.9 percent (Q3 2023: 6.3 percent). Net income attributable to the shareholders of the parent in the third quarter amounted to $€ 486$ million (Q3 2023: €299 million, +62.8 percent). Adjusted free cash flow was $€ 323$ million (Q3 2023: €466 million, -30.6 percent).

Continental posted good results for the third quarter. The Automotive group sector improved its earnings as announced. Tires is performing well in terms of profitability. But ContiTech continues to contend with a weak industrial environment in Europe and North America. Nevertheless, the process of making the business area with ContiTech products for the automotive industry independent is progressing as planned. As announced, Continental will present the Original Equipment Solutions (OESL) business area to potential buyers and partners in the fourth quarter of this year.

Continental has reached an agreement with Vitesco Technologies regarding the allocation of costs from the investigations in connection with the supply of engine control units and engine control software. The associated payment of $€ 125$ million by Vitesco Technologies had a positive impact on net income and free cash flow in the third quarter of 2024.

Development of the group sectors

In the Automotive group sector, sales fell by 4.7 percent to $€ 4.8$ billion, hampered primarily by declining markets (Q3 2023: €5.0 billion). The adjusted EBIT margin improved significantly year-on-year to 4.2 percent (Q3 2023: 2.8 percent). This was due in large part to the rigorous implementation of measures to reduce costs and improve efficiency, as well as to additional agreements from price negotiations with automotive manufacturers. Continental expects adjusted EBIT to improve further in the fourth quarter, spurred not only by further cost reductions, but also by anticipated higher production volumes worldwide than in the previous quarter, launches of new products by our customers, and reimbursements of development expenses.

The Tires group sector performed well in the third quarter, generating sales of $€ 3.5$ billion (Q3 2023: €3.4 billion, +1.9 percent). At 14.5 percent, its adjusted EBIT margin was up on the previous year (Q3 2023: 13.3 percent). This trend was driven by improved business in Europe, boosted not least by encouraging early sales of winter tires.

The ContiTech group sector posted sales of $€ 1.5$ billion in the third quarter (Q3 2023: €1.7 billion, -9.9 percent). Its adjusted EBIT margin was 4.5 percent (Q3 2023: 6.5 percent). The decline in earnings was mainly attributable to weak industrial demand in Europe and North America. The operating result of the OESL business area improved, remaining slightly positive, thanks to the implemented measures.

Sales in the Contract Manufacturing group sector were $€ 48$ million in the third quarter of 2024 (Q3 2023: €115 million), and the adjusted EBIT margin was 2.3 percent (Q3 2023: -7.4 percent).

Market outlook and forecast for fiscal 2024

For 2024 as a whole, Continental expects the production of passenger cars and light commercial vehicles to decrease year-on-year. We expect demand in the tire-replacement business to pick up slightly in the second half of 2024 compared with the first six months, while the industrial business worldwide is expected to remain sluggish.

Based on the assumptions mentioned as well as current exchange rates, Continental expects the following key financial figures for fiscal 2024:
} We expect the Continental Group to achieve sales in the range of around $€ 39.5$ billion to $€ 42.0$ billion (previously: $€ 40.0$ billion to $€ 42.5$ billion) and an adjusted EBIT margin of around 6.0 to 7.0 percent.
$\checkmark$ We expect our Automotive group sector to achieve sales of around $€ 19.5$ billion to $€ 21.0$ billion and an adjusted EBIT margin of around 2.5 to 3.5 percent.
$\checkmark$ We expect our Tires group sector to achieve sales of around $€ 13.5$ billion to $€ 14.5$ billion and an adjusted EBIT margin of around 13.0 to 14.0 percent.
$\checkmark$ We expect our ContiTech group sector to achieve sales of around $€ 6.2$ billion to $€ 6.6$ billion (previously: $€ 6.6$ billion to $€ 7.0$ billion) and an adjusted EBIT margin of around 5.8 to 6.3 percent (previously: 6.5 to 7.0 percent).
$\checkmark$ In our Contract Manufacturing group sector, we anticipate sales of around $€ 200$ million to $€ 300$ million and an adjusted EBIT margin of around 0 percent.
$\checkmark$ Consolidated amortization from purchase price allocations is expected to be around $€ 100$ million and affect mainly the Automotive and ContiTech group sectors.
$\checkmark$ In addition, we expect negative special effects of around $€ 350$ million.
$\checkmark$ In 2024, we expect the negative financial result to be around $€ 350$ million before effects from currency translation, effects from changes in the fair value of derivative instruments, and other valuation effects.
$\checkmark$ The capital expenditure ratio is expected to be around 6.0 to 7.0 percent of sales in fiscal 2024.
$\checkmark$ In 2024, we are planning on adjusted free cash flow of approximately $€ 0.6$ billion to $€ 1.0$ billion.
$\checkmark$ The tax rate is expected to be around 30 percent (previously: 27 percent). The higher calculated tax rate compared with the previous assumption is mainly due to the allocation of net income to the different countries in relation to comprehensive income. Tax charges that are not directly dependent on income also continue to have an effect. These include foreign (minimum) taxes with deviating bases of assessment as well as foreign withholding taxes that are not deductible in Germany.

Added to this are tax risks in connection with ongoing criminal tax investigations by Italian authorities (see page 105 of the 2023 annual report). As a precautionary measure, Continental has set aside provisions for likely financial charges in this regard. The investigations relate to a possible failure by the Continental companies concerned to comply with the declaration requirements of the Italian financial authorities. According to the authorities, Continental should have paid taxes in Italy for the operations in question, which it instead paid in other European countries between 2016 and 2023.

Key Figures for the Continental Group

Continental Group in € millions January 1 to September 30 Third Quarter
2024 2023 2024 2023
Sales 29,624 30,972 9,833 10,240
EBITDA 3,057 2,990 1,302 1,000
in \% of sales 10.3 9.7 13.2 9.8
EBIT 1,414 1,369 751 461
in \% of sales 4.8 4.4 7.6 4.5
Net income attributable to the shareholders of the parent 738 889 486 299
Basic earnings per share in $€$ 3.69 4.45 2.43 1.49
Diluted earnings per share in $€$ 3.69 4.45 2.43 1.49
Research and development expenses (net) 2,342 2,271 714 723
in \% of sales 7.9 7.3 7.3 7.1
Depreciation and amortization ${ }^{1}$ 1,643 1,621 550 539
thereof impairment ${ }^{2}$ 21 11 11 2
Capital expenditure ${ }^{3}$ 1,416 1,526 507 586
in \% of sales 4.8 4.9 5.2 5.7
Operating assets as at September 30 20,174 21,178
Number of employees as at September $30^{4}$ 194,961 203,593
Adjusted sales ${ }^{5}$ 29,585 30,935 9,832 10,237
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 1,773 1,717 873 642
in \% of adjusted sales 6.0 5.5 8.9 6.3
Free cash flow $-623$ $-622$ 317 467
Net indebtedness as at September 30 5,349 5,715
Gearing ratio in \% 37.7 39.2

1 Excluding impairment on financial investments
2 Impairment also includes necessary reversals of impairment losses.
3 Capital expenditure on property, plant and equipment, and software.
4 Excluding trainees.
5 Before changes in the scope of consolidation.
6 Before amortization of intangible assets from purchase price allocation (PPA), changes in the scope of consolidation, and special effects

Key Figures for the Group Sectors

January 1 to September 30 Third Quarter
Automotive in $\mathbf{€}$ millions 2024 2023 2024 2023
Sales 14,561 15,177 4,792 5,029
EBITDA 689 739 396 251
in \% of sales 4.7 4.9 8.3 5.0
EBIT $-124$ $-26$ 122 $-3$
in \% of sales $-0.9$ $-0.2$ 2.5 $-0.1$
Research and development expenses (net) 1,944 1,885 580 594
in \% of sales 13.3 12.4 12.1 11.8
Depreciation and amortization ${ }^{1}$ 813 765 274 254
thereof impairment ${ }^{2}$ 17 6 8 1
Capital expenditure ${ }^{3}$ 665 837 228 322
in \% of sales 4.6 5.5 4.8 6.4
Operating assets as at September 30 9,031 9,487
Number of employees as at September 30 ${ }^{4}$ 96,366 102,574
Adjusted sales ${ }^{5}$ 14,561 15,177 4,792 5,029
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 131 153 203 142
in \% of adjusted sales 0.9 1.0 4.2 2.8
January 1 to September 30 Third Quarter
Tires in $\mathbf{€}$ millions 2024 2023 2024 2023
Sales 10,183 10,351 3,495 3,429
EBITDA 1,954 1,873 697 637
in \% of sales 19.2 18.1 20.0 18.6
EBIT 1,363 1,271 500 440
in \% of sales 13.4 12.3 14.3 12.8
Research and development expenses (net) 260 253 85 85
in \% of sales 2.6 2.4 2.4 2.5
Depreciation and amortization ${ }^{1}$ 591 602 197 197
thereof impairment ${ }^{2}$ 2 4 1 0
Capital expenditure ${ }^{3}$ 570 531 215 208
in \% of sales 5.6 5.1 6.1 6.1
Operating assets as at September 30 7,754 7,794
Number of employees as at September 30 ${ }^{4}$ 57,187 56,527
Adjusted sales ${ }^{5}$ 10,183 10,314 3,495 3,426
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 1,391 1,386 507 454
in \% of adjusted sales 13.7 13.4 14.5 13.3

[^0]
[^0]: 1 Excluding impairment on financial investments
2 Impairment also includes necessary reversals of impairment losses.
3 Capital expenditure on property, plant and equipment, and software.
4 Excluding trainees.
5 Before changes in the scope of consolidation.
6 Before amortization of intangible assets from purchase price allocation (PPA), changes in the scope of consolidation, and special effects.

January 1 to September 30 Third Quarter
ContiTech in € millions 2024 2023 2024 2023
Sales 4,834 5,183 1,541 1,711
EBITDA 421 516 110 170
in \% of sales 8.7 10.0 7.1 10.0
EBIT 198 284 37 90
in \% of sales 4.1 5.5 2.4 5.3
Research and development expenses (net) 138 133 49 45
in \% of sales 2.9 2.6 3.2 2.6
Depreciation and amortization ${ }^{1}$ 222 232 73 80
thereof impairment ${ }^{2}$ 2 1 1 1
Capital expenditure ${ }^{3}$ 167 134 61 47
in \% of sales 3.5 2.6 4.0 2.7
Operating assets as at September 30 3,142 3,316 - -
Number of employees as at September $30^{4}$ 40,068 42,315 - -
Adjusted sales ${ }^{5}$ 4,795 5,183 1,540 1,711
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 272 337 69 111
in \% of adjusted sales 5.7 6.5 4.5 6.5
January 1 to September 30 Third Quarter
Contract Manufacturing in € millions 2024 2023 2024 2023
Sales 184 405 48 115
EBITDA 13 26 4 $-3$
in \% of sales 7.0 6.4 9.2 $-2.8$
EBIT 4 7 2 $-9$
in \% of sales 2.2 1.6 4.1 $-7.7$
Research and development expenses (net) 0 0 0 0
in \% of sales 0.0 0.0 $-0.1$ 0.0
Depreciation and amortization ${ }^{1}$ 9 19 3 6
thereof impairment ${ }^{2}$ 0 0 - 0
Capital expenditure ${ }^{3}$ 2 4 1 2
in \% of sales 1.3 0.9 1.9 1.3
Operating assets as at September 30 49 448 - -
Number of employees as at September $30^{4}$ 813 1,619 - -
Adjusted sales ${ }^{5}$ 184 405 48 115
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 3 7 1 $-8$
in \% of adjusted sales 1.7 1.7 2.3 $-7.4$

1 Excluding impairment on financial investments
2 Impairment also includes necessary reversals of impairment losses.
3 Capital expenditure on property, plant and equipment, and software.
4 Excluding trainees.
5 Before changes in the scope of consolidation.
6 Before amortization of intangible assets from purchase price allocation (PPA), changes in the scope of consolidation, and special effects.

Consolidated Statement of Income

This quarterly statement was prepared in accordance with the accounting and measurement methods described in the International Financial Reporting Standards (IFRS) applicable at the end of the reporting period and endorsed by the European Union.

January 1 to September 30 Third Quarter
€ millions 2024 2023 2024 2023
Sales 29,624 30,972 9,833 10,240
Cost of sales $-23,156$ $-24,375$ $-7,573$ $-8,130$
Gross margin on sales 6,468 6,597 2,260 2,110
Research and development expenses $-3,128$ $-3,068$ $-1,024$ $-1,035$
Selling and logistics expenses $-1,941$ $-1,872$ $-618$ $-619$
Administrative expenses $-964$ $-922$ $-327$ $-295$
Other income 1,353 1,172 538 438
Other expenses $-404$ $-562$ $-86$ $-148$
Income from equity-accounted investees 30 23 8 10
Other income from investments 0 1 0 0
EBIT 1,414 1,369 751 461
Interest income 79 74 28 27
Interest expense $-324$ $-300$ $-110$ $-101$
Effects from currency translation 18 94 28 $-13$
Effects from changes in the fair value of derivative instruments, and other valuation effects $-41$ $-39$ $-20$ $-27$
Financial result $-268$ $-171$ $-74$ $-115$
Earnings before tax 1,146 1,198 677 346
Income tax expense $-387$ $-277$ $-180$ $-38$
Net income 759 921 497 308
Non-controlling interests $-21$ $-32$ $-11$ $-9$
Net income attributable to the shareholders of the parent 738 889 486 299
Basic earnings per share in € 3.69 4.45 2.43 1.49
Diluted earnings per share in € 3.69 4.45 2.43 1.49

Consolidated Statement of Comprehensive Income

January 1 to September 30 Third Quarter
€ millions 2024 2023 2024 2023
Net income 759 921 497 308
Items that will not be reclassified to profit or loss
Remeasurement of defined benefit plans ${ }^{1}$ 362 302 $-22$ 362
Fair value adjustments ${ }^{1}$ 362 304 $-33$ 367
Investment in equity-accounted investees ${ }^{2}$ - 0 - 0
Currency translation ${ }^{1}$ 0 $-3$ 11 $-6$
Other investments $-10$ $-52$ $-10$ 0
Fair value adjustments ${ }^{1}$ $-10$ $-52$ $-11$ 0
Investment in equity-accounted investees ${ }^{2}$ - 0 - 0
Currency translation ${ }^{1}$ 0 0 1 0
Tax on other comprehensive income $-95$ $-82$ 17 $-104$
Items that may be reclassified subsequently to profit or loss
Currency translation ${ }^{1}$ $-476$ 75 $-418$ 99
Effects from currency translation ${ }^{1}$ $-481$ $-6$ $-418$ 89
Reclassification adjustments to profit or loss 5 81 - 10
Investment in equity-accounted investees ${ }^{2}$ - 0 - 0
Other comprehensive income $-220$ 243 $-433$ 356
Comprehensive income 539 1,163 64 664
Attributable to non-controlling interests $-17$ $-1$ $-14$ $-10$
Attributable to the shareholders of the parent 522 1,163 50 653

1 Including non-controlling interests.
2 Including taxes.

Consolidated Statement of Financial Position

Assets

4 millions Sep. 30, 2024 Dec. 31, 2023 Sep. 30, 2023
Goodwill 3,168 3,187 3,217
Other intangible assets 686 820 865
Property, plant and equipment 11,384 11,722 11,536
Investment property 13 11 11
Investments in equity-accounted investees 341 299 302
Other investments 109 118 132
Deferred tax assets 2,468 2,512 2,234
Defined benefit assets 120 111 106
Long-term derivative instruments and interest-bearing investments 66 89 80
Long-term other financial assets 241 272 269
Long-term other assets 20 24 48
Non-current assets 18,614 19,165 18,800
Inventories 6,441 6,276 6,881
Trade accounts receivable 7,941 7,569 8,596
Short-term contract assets 122 103 155
Short-term other financial assets 108 136 138
Short-term other assets 1,136 1,144 1,182
Income tax receivables 350 305 359
Short-term derivative instruments and interest-bearing investments 150 120 107
Cash and cash equivalents 2,131 2,923 2,228
Assets held for sale - 11 -
Current assets 18,379 18,588 19,646
Total assets 36,993 37,753 38,446

Equity and liabilities

$\boldsymbol{C}$ millions Sep. 30, 2024 Dec. 31, 2023 Sep. 30, 2023
Subscribed capital 512 512 512
Capital reserves 4,156 4,156 4,156
Retained earnings 11,055 10,767 10,500
Other comprehensive income $-1,964$ $-1,759$ $-1,046$
Equity attributable to the shareholders of the parent 13,758 13,676 14,122
Non-controlling interests 440 449 452
Total equity 14,198 14,125 14,574
Long-term employee benefits 2,804 3,148 2,413
Deferred tax liabilities 67 72 90
Long-term provisions for other risks and obligations 663 703 702
Long-term indebtedness ${ }^{1}$ 4,529 4,528 4,311
Long-term other financial liabilities 7 8 10
Long-term contract liabilities 16 6 7
Long-term other liabilities 23 28 24
Non-current liabilities ${ }^{1}$ 8,109 8,494 7,557
Short-term employee benefits 1,469 1,391 1,439
Trade accounts payable 6,145 6,875 6,753
Short-term contract liabilities 194 195 207
Income tax payables 591 541 491
Short-term provisions for other risks and obligations 971 1,081 979
Short-term indebtedness ${ }^{1}$ 3,166 2,642 3,819
Short-term other financial liabilities 1,241 1,670 1,731
Short-term other liabilities 909 739 895
Current liabilities ${ }^{1}$ 14,686 15,134 16,315
Total equity and liabilities 36,993 37,753 38,446

1 Amendments to IAS 1, Presentation of Financial Statements, clarify the classification of current and non-current liabilities from the 2024 reporting year onward. The comparative periods have been adjusted accordingly.

Consolidated Statement of Cash Flows

January 1 to September 30 Third Quarter
€ millions 2024 2023 2024 2023
Net income 759 921 497 308
Income tax expense 387 277 180 38
Financial result 268 171 74 115
EBIT 1,414 1,369 751 461
Interest paid $-269$ $-196$ $-84$ $-71$
Interest received 83 84 29 28
Income tax paid $-532$ $-550$ $-169$ $-200$
Dividends received 21 23 19 21
Depreciation, amortization, impairment and reversal of impairment losses 1,643 1,621 550 539
Income from equity-accounted investees and other investments, incl. impairment and reversal of impairment losses $-30$ $-24$ $-8$ $-10$
Gains/losses from the disposal of assets, companies and business operations $-33$ 63 $-5$ 24
Changes in
inventories $-301$ $-142$ $-27$ 199
trade accounts receivable $-444$ $-805$ $-549$ $-298$
trade accounts payable $-612$ $-886$ $-140$ $-195$
employee benefits and other provisions $-75$ 187 74 262
other assets and liabilities as well as other non-cash effects ${ }^{1}$ $-283$ 47 296 225
Cash flow arising from operating activities 583 790 738 985
Capital expenditure on property, plant and equipment, and software $-1,237$ $-1,343$ $-434$ $-526$
Capital expenditure on intangible assets from development projects and miscellaneous $-14$ $-15$ $-4$ $-2$
Disposal of property, plant and equipment, and intangible assets 52 71 22 9
Acquisition of companies and business operations $-12$ $-165$ $-7$ 0
Disposal of companies and business operations 4 40 0 1
Cash flow arising from investing activities $-1,206$ $-1,412$ $-422$ $-519$
Cash flow before financing activities (free cash flow) $-623$ $-622$ 317 467
Issuance of bonds - 1,250 - 500
Redemption of bonds $-625$ $-500$ $-625$ $-500$
Repayment of lease liabilities $-234$ $-229$ $-77$ $-74$
Change in other indebtedness 1,212 $-268$ 364 $-450$
Change in derivative instruments and interest-bearing investments $-15$ $-7$ 5 16
Other cash changes $-5$ $-8$ $-2$ $-2$
Dividends paid $-440$ $-300$ - -
Dividends paid to and cash changes from equity transactions with non-controlling interests $-23$ $-23$ $-7$ $-3$
Cash flow arising from financing activities $-130$ $-84$ $-341$ $-512$
Change in cash and cash equivalents $-753$ $-706$ $-24$ $-46$
Cash and cash equivalents at the beginning of the reporting period 2,923 2,988 2,167 2,272
Disposal of cash and cash equivalents through changes in the scope of consolidation $-3$ - - -
Effect of exchange-rate changes on cash and cash equivalents $-37$ $-54$ $-11$ 2
Cash and cash equivalents at the end of the reporting period 2,131 2,228 2,131 2,228

[^0]
[^0]: 1 Mainly includes the cash outflow from the payment of $€ 476$ million for the buyback of shares in ContiTech AG (now operating under the name ContiTech Deutschland GmbH). The addition to plan assets in 2022, which was netted with the associated obligations to employees, was offset by a liability that was paid out in the first half of 2024 (please refer to Notes 29 and 34 to the consolidated financial statements in the 2022 annual report). As changes in employee benefits are allocated to cash flow arising from operating activities in the statement of cash flows, the payment of the liability was also allocated to this item and presented in changes to other assets and liabilities and other non-cash effects.

Consolidated Statement of Changes in Equity

Difference from
Subscribed capital ${ }^{1}$ Capital reserves Retained earnings Successive purchases remeasurement of defined benefit plans currency translation financial instruments ${ }^{2}$ Total Non-
controlling interests
Total
As at January 1, 2023 512 4,156 9,911 $-312$ $-774$ $-296$ 63 13,259 476 13,735
Net income - - 889 - - - - 889 32 921
Other comprehensive income - - - - 217 105 $-49$ 273 $-31$ 243
Net profit for the period - - 889 - 217 105 $-49$ 1,163 1 1,163
Dividends paid/resolved - - $-300$ - - - - $-300$ $-23$ $-323$
Other changes ${ }^{3}$ - - - 0 - - - 0 $-2$ $-2$
As at September 30, 2023 512 4,156 10,500 $-312$ $-557$ $-191$ 14 14,122 452 14,574
As at January 1, 2024 512 4,156 10,767 $-311$ $-993$ $-456$ 1 13,676 449 14,125
Net income - - 738 - - - - 738 21 759
Other comprehensive income - - - - 266 $-472$ $-9$ $-216$ $-4$ $-220$
Net profit for the period - - 738 - 266 $-472$ $-9$ 522 17 539
Dividends paid/resolved - - $-440$ - - - - $-440$ $-27$ $-467$
Other changes ${ }^{3,4}$ - - $-10$ - - - 10 1 1
As at September 30, 2024 512 4,156 11,055 $-311$ $-727$ $-928$ 2 13,758 440 14,198

1 Divided into 200,005,983 (PY: 200,005,983) outstanding shares with dividend and voting rights.
2 The change in the difference arising from financial instruments, including deferred taxes, was due to other investments of €9 million (PY: €49 million)
3 Other changes in non-controlling interests due to changes in the scope of consolidation and capital increases.
4 Due to the change in consolidation method in the reporting year of another investment to an equity-accounted investee, the associated cumulative gain or loss stated in other comprehensive income of €10 million was reclassified to revenue reserves.

Segment Reporting

Segment report for the period from January 1 to September 30, 2024

4 millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
External sales 14,552 10,115 4,774 183 - 29,624
Intercompany sales 9 69 60 0 $-138$ -
Sales (total) 14,561 10,183 4,834 184 $-138$ 29,624
EBIT (segment result) $-124$ 1,363 198 4 $-27$ 1,414
in \% of sales $-09$ 13.4 4.1 2.2 - 4.8
Depreciation and amortization ${ }^{1}$ 813 591 222 9 9 1,643
thereof impairment ${ }^{2}$ 17 2 2 0 - 21
Capital expenditure ${ }^{3}$ 665 570 167 2 11 1,416
in \% of sales 4.6 5.6 3.5 1.3 - 4.8
Operating assets as at September 30 9,031 7,754 3,142 49 199 20,174
Number of employees as at September 304 96,366 57,187 40,068 813 527 194,961
Adjusted sales ${ }^{5}$ 14,561 10,183 4,795 184 $-138$ 29,585
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 131 1,391 272 3 $-24$ 1,773
in \% of adjusted sales 0.9 13.7 5.7 1.7 - 6.0

1 Excluding impairment on financial investments.
2 Impairment also includes necessary reversals of impairment losses.
3 Capital expenditure on property, plant and equipment, and software.
4 Excluding trainees.
5 Before changes in the scope of consolidation.
6 Before amortization of intangible assets from purchase price allocation (PPA), changes in the scope of consolidation, and special effects.

Segment report for the period from January 1 to September 30, 2023

4 millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
External sales 15,172 10,271 5,125 404 - 30,972
Intercompany sales 6 80 58 1 $-144$ -
Sales (total) 15,177 10,351 5,183 405 $-144$ 30,972
EBIT (segment result) $-26$ 1,271 284 7 $-167$ 1,369
in \% of sales $-02$ 12.3 5.5 1.6 - 4.4
Depreciation and amortization ${ }^{1}$ 765 602 232 19 3 1,621
thereof impairment ${ }^{2}$ 6 4 1 0 - 11
Capital expenditure ${ }^{3}$ 837 531 134 4 20 1,526
in \% of sales 5.5 5.1 2.6 0.9 - 4.9
Operating assets as at September 30 9,487 7,794 3,316 448 134 21,178
Number of employees as at September 304 102,574 56,527 42,315 1,619 558 203,593
Adjusted sales ${ }^{5}$ 15,177 10,314 5,183 405 $-144$ 30,935
Adjusted operating result (adjusted EBIT) ${ }^{6}$ 153 1,386 337 7 $-166$ 1,717
in \% of adjusted sales 1.0 13.4 6.5 1.7 - 5.5

[^0]
[^0]: 1 Excluding impairment on financial investments.
2 Impairment also includes necessary reversals of impairment losses.
3 Capital expenditure on property, plant and equipment, and software.
4 Excluding trainees.
5 Before changes in the scope of consolidation.
6 Before amortization of intangible assets from purchase price allocation (PPA), changes in the scope of consolidation, and special effects.

Reconciliation of sales to adjusted sales and of EBITDA to adjusted operating result (adjusted EBIT) from January 1 to September 30, 2024

Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
Sales 14,561 10,183 4,834 184 $-138$ 29,624
Changes in the scope of consolidation ${ }^{1}$ - - $-40$ - - $-40$
Adjusted sales 14,561 10,183 4,795 184 $-138$ 29,585
EBITDA 689 1,954 421 13 $-19$ 3,057
Depreciation and amortization ${ }^{2}$ $-813$ $-591$ $-222$ $-9$ $-9$ $-1,643$
EBIT $-124$ 1,363 198 4 $-27$ 1,414
Amortization of intangible assets from purchase price allocation (PPA) 42 4 36 - - 83
Changes in the scope of consolidation ${ }^{1}$ - $-1$ 0 - - $-1$
Special effects
Impairment on goodwill - - - - - -
Impairment ${ }^{3}$ 16 0 0 0 - 16
Restructuring ${ }^{4}$ 177 2 7 $-1$ - 184
Restructuring-related expenses 11 16 1 0 - 28
Severance payments 20 5 15 0 3 44
Gains and losses from disposals of companies and business operations ${ }^{5}$ $-19$ 3 - - - $-16$
Other ${ }^{6}$ 8 $-1$ 14 - - 21
Adjusted operating result (adjusted EBIT) 131 1,391 272 3 $-24$ 1,773

1 Changes in the scope of consolidation include additions and disposals as part of share and asset deals. Adjustments were made for additions in the reporting year and for disposals in the comparative period of the prior year.
2 Excluding impairment on financial investments.
3 Impairment also includes necessary reversals of impairment losses. It does not include impairment that arose in connection with a restructuring and impairment on financial investments and goodwill.
4 Includes restructuring-related impairment losses totaling €5 million (Automotive €2 million; Tires €2 million, ContiTech €1 million).
5 Includes income of €19 million due to loss of control over a participation and the subsequent change in consolidation method from full consolidation to the equity method in the Automotive segment.
6 Mainly includes expenses in connection with the plans to make the User Experience and Original Equipment Solutions business areas organizationally independent.

Reconciliation of sales to adjusted sales and of EBITDA to adjusted operating result (adjusted EBIT) from January 1 to September 30, 2023

Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
Sales 15,177 10,351 5,183 405 $-144$ 30,972
Changes in the scope of consolidation ${ }^{1}$ 0 $-37$ 0 $-$ $-$ $-37$
Adjusted sales 15,177 10,314 5,183 405 $-144$ 30,935
EBITDA 739 1,873 516 26 $-164$ 2,990
Depreciation and amortization ${ }^{2}$ $-765$ $-602$ $-232$ $-19$ $-3$ $-1,621$
EBIT $-26$ 1,271 284 7 $-167$ 1,369
Amortization of intangible assets from purchase price allocation (PPA) 44 5 40 $-$ $-$ 89
Changes in the scope of consolidation ${ }^{1}$ 7 $-10$ 1 $-$ $-$ $-3$
Special effects
Impairment on goodwill $-$ $-$ $-$ $-$ $-$ $-$
Impairment ${ }^{3}$ 6 5 1 0 $-$ 12
Restructuring ${ }^{4}$ 72 $-1$ 1 0 $-$ 72
Restructuring-related expenses 13 18 2 $-$ $-$ 33
Severance payments 11 13 13 0 1 39
Gains and losses from disposals of companies and business operations 27 73 $-6$ 0 $-$ 93
Other ${ }^{5}$ $-$ 12 2 $-$ $-$ 14
Adjusted operating result (adjusted EBIT) 153 1,386 337 7 $-166$ 1,717

1 Changes in the scope of consolidation include additions and disposals as part of share and asset deals. Adjustments were made for additions in the reporting year and for disposals in the comparative period of the prior year.
2 Excluding impairment on financial investments.
3 Impairment also includes necessary reversals of impairment losses. It does not include impairment that arose in connection with a restructuring and impairment on financial investments and goodwill.
4 Includes restructuring-related reversals of impairment losses in the Tires segment in the amount of €2 million.
5 Includes allowances for doubtful accounts on accounts receivable and debt waivers from the sale of all Russian operations in the Tires segment and some operations in the ContiTech segment in Russia.

Hanover, October 22, 2024
Continental Aktiengesellschaft
The Executive Board

This quarterly statement has been prepared in euros. Unless otherwise stated, all amounts are shown in millions of euros (€ millions). Please note that differences may arise as a result of the use of rounded amounts and percentages.

Financial Calendar

2024
Annual Press Conference March 7
Analyst and Investor Conference Call March 7
Annual Shareholders' Meeting April 26
Quarterly Statement as at March 31, 2024 May 8
Half-Year Financial Report as at June 30, 2024 August 7
Quarterly Statement as at September 30, 2024 November 11
2025
Annual Press Conference March 4
Analyst and Investor Conference Call March 4
Annual Shareholders' Meeting April 25
Quarterly Statement as at March 31, 2025 May 6
Half-Year Financial Report as at June 30, 2025 August 5
Quarterly Statement as at September 30, 2025 November 6

Publication Details

Continental Aktiengesellschaft
Continental-Plaza 1
30175 Hanover, Germany
Phone: +49 511 938-01
Fax: +49 511 938-81770
E-mail: in@contide
Commercial Register of the Hanover Local Court, HR B 3527

All financial reports are available online at:
www.continental-ir.com

Talk to a Data Expert

Have a question? We'll get back to you promptly.