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Continental AG

Quarterly Report Nov 8, 2023

83_10-q_2023-11-08_af9323be-9453-4cb4-bc52-bba7252f165a.pdf

Quarterly Report

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Quarterly Statement as at September 30, 2023

Continental Increases Automotive Earnings and Adjusted Free Cash Flow

  • › Consolidated sales of €10.2 billion (Q3 2022: €10.4 billion, -1.5 percent)
  • › Adjusted EBIT of €637 million (Q3 2022: €595 million, +7.1 percent)
  • › Adjusted EBIT margin of 6.2 percent (Q3 2022: 5.7 percent)
  • › Net income of €299 million (Q3 2022: -€211 million)
  • › Adjusted free cash flow of €466 million (Q3 2022: -€496 million)
  • › Sales outlook for the Continental Group and the Automotive group sector slightly adjusted; adjusted EBIT margin outlook for
  • the Tires group sector slightly improved

Continental ended the third quarter of 2023 in line with expectations. The technology company significantly improved the operating result in its Automotive group sector compared with the first half of the year. This was thanks to price adjustments, high cost discipline and stabilized supply chains. Continental generated good earnings in its Tires group sector and stable earnings in ContiTech, while making progress in Automotive. Furthermore, it increased its adjusted free cash flow year-on-year as well as compared with the first two quarters of 2023. This was due primarily to a reduction in inventories. The company has adjusted its sales outlook for the Automotive group sector – mainly because of ongoing negative exchange-rate effects – and its outlook for consolidated sales. It has also slightly raised its adjusted EBIT margin outlook for Tires due to the group sector's good earnings.

Consolidated sales of €10.2 billion in the third quarter; adjusted EBIT margin of 6.2 percent

In the third quarter of 2023, Continental achieved consolidated sales of €10.2 billion (Q3 2022: €10.4 billion, -1.5 percent). Its adjusted operating result was €637 million (Q3 2022: €595 million, +7.1 percent), corresponding to an adjusted EBIT margin of 6.2 percent (Q3 2022: 5.7 percent). Net income in the third quarter increased to €299 million (Q3 2022: -€211 million). Adjusted free cash flow was €466 million (Q3 2022: -€496 million).

Continental has therefore also made progress in terms of adjusted free cash flow. But, as in the previous year, it still has significant ground to gain in the fourth quarter. It is focusing on increasing earnings and further reducing inventories and receivables in order to achieve an adjusted free cash flow of around €0.8 billion to €1.2 billion by the end of the year.

Automotive production around same level as second quarter of 2023

According to preliminary figures, the global production of passenger cars and light commercial vehicles amounted to around 22.3 million units in the third quarter of 2023. This was around the same level as the previous quarter (Q2 2023: 22.2 million units) and around 4 percent higher year-on-year (Q3 2022: 21.5 million units).

Development of the group sectors

In the Automotive group sector, sales increased by 1.8 percent to €5.0 billion (Q3 2022: €4.9 billion). With its sales growing organically by 5.1 percent before exchange-rate effects and changes in the scope of consolidation, and global automotive production rising by around 4 percent, the group sector slightly outperformed the market. Automotive significantly increased its adjusted EBIT margin compared with the first two quarters of the year to 2.8 percent (Q3 2022: 2.5 percent). The improvement in earnings resulted in particular from the price adjustments made in response to inflation-related additional costs of around €1 billion for 2023 as a whole. High cost discipline and stabilized supply chains also had a positive impact on earnings.

The Tires group sector had another good quarter. Due to declining volumes in the tire-replacement business, sales in Tires were down year-on-year at €3.4 billion (Q3 2022: €3.6 billion, -5.4 percent). However, Tires increased its adjusted EBIT margin compared with the prior-year quarter to 13.2 percent (Q3 2022: 11.8 percent). The higher margin resulted primarily from the continued high share of premium tires as well as lower raw material costs.

The ContiTech group sector recorded another stable quarter, posting sales of €1.7 billion (Q3 2022: €1.7 billion, -1.0 percent) and an adjusted EBIT margin that was up slightly year-on-year at 6.6 percent (Q3 2022: 6.3 percent). This was thanks to inflation-related price adjustments in particular.

Sales in the Contract Manufacturing group sector were €114 million in the third quarter of 2023 (Q3 2022: €147 million), while the adjusted EBIT margin was -7.4 percent (Q3 2022: -3.3 percent).

Market outlook and forecast for fiscal 2023 adjusted

For 2023, Continental now expects production of passenger cars and light commercial vehicles to increase by 5 to 7 percent year-onyear (previously: 3 to 5 percent). For the tire-replacement business, we continue to expect sales volumes to develop by -2 to 0 percent. The industrial business is currently showing signs of developing by -2 to 0 percent in the eurozone (we previously expected it to stabilize at the previous year's level); in the USA we anticipate a figure of between -1 and +1 percent (previously: -2 and 0 percent) for the year as a whole; and in China we expect a recovery in demand of 4 to 6 percent. Higher costs for materials, wages and salaries as well as energy and logistics – amounting to around €1.4 billion – are expected to weigh heavily on our earnings position in fiscal 2023.

Based on all of the assumptions mentioned as well as current exchange rates, Continental expects the following key financial figures for fiscal 2023:

  • › We expect the Continental Group to achieve sales in the range of around €41.0 billion to €43.0 billion (previously: €41.5 billion to €44.5 billion) and achieve an adjusted EBIT margin of around 5.5 to 6.5 percent.
  • › We expect our Automotive group sector to achieve sales of around €20.0 billion to €21.0 billion (previously: €20.5 billion to €21.5 billion) and an adjusted EBIT margin of around 2 to 3 percent. This includes higher costs for materials, wages and salaries as well as logistics of around €1 billion.
  • › We expect our Tires group sector to achieve sales of around €14.0 billion to €15.0 billion and an adjusted EBIT margin of around 12.5 to 13.5 percent (previously: 12 to 13 percent). This includes the expected negative impact from higher costs, primarily for wages and salaries, of around €200 million.
  • › We expect our ContiTech group sector to achieve sales of around €6.8 billion to €7.2 billion and an adjusted EBIT margin of around 6 to 7 percent. This includes the expected negative impact from higher costs for materials, wages and salaries as well as energy of around €200 million.
  • › In our Contract Manufacturing group sector, we anticipate sales of around €400 million to €600 million and an adjusted EBIT margin of around 0 percent.
  • › As in the previous year, consolidated amortization from purchase price allocations is again expected to be below €150 million and affect mainly the Automotive and ContiTech group sectors.
  • › We also expect negative special effects of around €350 million for 2023.
  • › In 2023, 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.
  • › The tax rate is expected to be around 27 percent.
  • › The capital expenditure ratio is expected to be around 6 percent of sales in fiscal 2023.
  • › In 2023, we are planning on adjusted free cash flow of around €0.8 billion to €1.2 billion.

This outlook takes into account the current anticipated impact of certain ongoing supply shortages for semiconductors on production volumes in 2023.

Key Figures for the Continental Group

January 1 to September 30 Third Quarter
Continental Group in € millions 2023 2022 2023 2022
Sales 30,972.2 29,118.0 10,240.1 10,395.6
EBITDA 2,990.0 2,859.5 1,000.0 1,078.7
in % of sales 9.7 9.8 9.8 10.4
EBIT 1,368.5 222.9 460.7 12.2
in % of sales 4.4 0.8 4.5 0.1
Net income attributable to the shareholders of the parent1 889.4 –222.0 298.6 –210.8
Basic earnings per share in €1 4.45 –1.11 1.49 –1.05
Diluted earnings per share in €1 4.45 –1.11 1.49 –1.05
Research and development expenses (net)2,3 2,271.4 2,188.9 723.5 734.9
in % of sales2,3 7.3 7.5 7.1 7.1
Depreciation and amortization4 1,621.5 2,636.7 539.3 1,066.5
thereof impairment5 10.8 947.0 2.1 503.1
Capital expenditure6 1,526.0 1,545.2 585.7 557.7
in % of sales 4.9 5.3 5.7 5.4
Operating assets as at September 30 21,177.8 21,264.3
Number of employees as at September 307 203,593 197,442
Adjusted sales8 30,881.6 29,069.3 10,213.5 10,370.3
Adjusted operating result (adjusted EBIT)9 1,712.9 1,424.4 637.4 595.3
in % of adjusted sales 5.5 4.9 6.2 5.7
Free cash flow –622.3 –1,459.5 466.7 –588.9
Net indebtedness as at September 30 5,714.8 6,025.4
Gearing ratio in %1 39.2 40.8

1 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General

Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly. 2 In the year under review, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The comparative

period has been adjusted accordingly. 3 The assignment of income and expenses from certain business activities within the functional areas has been adjusted. The comparative period has been adjusted accordingly.

4 Excluding impairment on financial investments.

5 Impairment also includes necessary reversals of impairment losses.

6 Capital expenditure on property, plant and equipment, and software. 7 Excluding trainees.

8 Before changes in the scope of consolidation.

Key Figures for the Group Sectors

January 1 to September 30 Third Quarter
Automotive in € millions 2023 2022 2023 2022
Sales 15,177.4 13,502.3 5,029.2 4,941.3
EBITDA 738.8 519.7 251.3 331.7
in % of sales 4.9 3.8 5.0 6.7
EBIT –26.4 –1,140.4 –2.6 –426.2
in % of sales –0.2 –8.4 –0.1 –8.6
Research and development expenses (net)1,2 1,884.8 1,827.2 593.8 614.9
in % of sales1,2 12.4 13.5 11.8 12.4
Depreciation and amortization3 765.2 1,660.2 253.9 758.0
thereof impairment4 6.2 866.9 1.3 495.2
Capital expenditure5 837.2 887.4 322.3 315.7
in % of sales 5.5 6.6 6.4 6.4
Operating assets as at September 30 9,487.4 9,028.9
Number of employees as at September 306 102,574 95,644
Adjusted sales7 15,177.4 13,502.0 5,029.2 4,941.0
Adjusted operating result (adjusted EBIT)8 146.3 –156.0 139.4 123.7
in % of adjusted sales 1.0 –1.2 2.8 2.5
January 1 to September 30 Third Quarter
Tires in € millions 2023 2022 2023 2022
Sales 10,350.8 10,302.2 3,429.1 3,626.0
EBITDA 1,873.0 2,066.0 637.0 629.1
in % of sales 18.1 20.1 18.6 17.3
EBIT 1,271.1 1,358.3 440.0 410.7
in % of sales 12.3 13.2 12.8 11.3
Research and development expenses (net)1 253.4 240.1 85.0 79.7
in % of sales1 2.4 2.3 2.5 2.2
Depreciation and amortization3 601.9 707.6 197.0 218.3
thereof impairment4 3.6 77.1 0.0 7.6
Capital expenditure5 531.4 482.2 207.6 178.0
in % of sales 5.1 4.7 6.1 4.9
Operating assets as at September 30 7,793.5 8,057.5
Number of employees as at September 306 56,527 57,090
Adjusted sales7 10,350.8 10,254.6 3,429.1 3,601.4
Adjusted operating result (adjusted EBIT)8 1,396.0 1,453.7 453.1 424.0
in % of adjusted sales 13.5 14.2 13.2 11.8

1 In the year under review, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The comparative period has been adjusted accordingly.

2 The assignment of income and expenses from certain business activities within the functional areas has been adjusted. The comparative period has been adjusted accordingly.

3 Excluding impairment on financial investments.

4 Impairment also includes necessary reversals of impairment losses.

5 Capital expenditure on property, plant and equipment, and software.

6 Excluding trainees.

7 Before changes in the scope of consolidation.

January 1 to September 30 Third Quarter
ContiTech in € millions 2023 2022 2023 2022
Sales 5,183.2 4,912.2 1,710.5 1,728.5
EBITDA 516.2 391.0 170.3 170.4
in % of sales 10.0 8.0 10.0 9.9
EBIT 284.0 150.9 89.8 89.1
in % of sales 5.5 3.1 5.3 5.2
Research and development expenses (net)1 133.2 121.6 44.6 40.3
in % of sales1 2.6 2.5 2.6 2.3
Depreciation and amortization2 232.3 240.1 80.4 81.3
thereof impairment3 0.8 3.0 0.5 0.3
Capital expenditure4 134.1 130.5 46.8 48.5
in % of sales 2.6 2.7 2.7 2.8
Operating assets as at September 30 3,315.8 3,451.2
Number of employees as at September 305 42,315 42,002
Adjusted sales6 5,092.6 4,911.3 1,683.9 1,728.1
Adjusted operating result (adjusted EBIT)7 329.5 271.1 111.1 108.4
in % of adjusted sales 6.5 5.5 6.6 6.3
January 1 to September 30 Third Quarter
Contract Manufacturing in € millions 2023 2022 2023 2022
Sales 405.3 536.3 114.7 147.4
EBITDA 25.8 37.0 –3.2 3.2
in % of sales 6.4 6.9 –2.8 2.2
EBIT 6.6 10.0 –8.8 –5.3
in % of sales 1.6 1.9 –7.7 –3.6
Research and development expenses (net)1 0.0 0.0 0.0 0.0
in % of sales1 0.0 0.0 0.0 0.0
Depreciation and amortization2 19.2 27.0 5.6 8.5
thereof impairment3 0.3 0.0 0.3 0.0
Capital expenditure4 3.7 7.1 1.5 1.8
in % of sales 0.9 1.3 1.3 1.2
Operating assets as at September 30 447.5 644.9
Number of employees as at September 305 1,619 2,227
Adjusted sales6 405.3 536.3 114.7 147.4
Adjusted operating result (adjusted EBIT)7 7.0 11.4 –8.5 –4.8
in % of adjusted sales 1.7 2.1 –7.4 –3.3

1 In the year under review, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The comparative period has been adjusted accordingly.

2 Excluding impairment on financial investments.

3 Impairment also includes necessary reversals of impairment losses.

4 Capital expenditure on property, plant and equipment, and software.

5 Excluding trainees.

6 Before changes in the scope of consolidation.

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) for interim reporting applicable at the end of the reporting period and endorsed by the European Union.

January 1 to September 30 Third Quarter
€ millions 2023 2022 2023 2022
Sales 30,972.2 29,118.0 10,240.1 10,395.6
Cost of sales1,2 –24,375.0 –23,519.3 –8,129.8 –8,259.8
Gross margin on sales1,2 6,597.2 5,598.7 2,110.3 2,135.9
Research and development expenses1,2 –3,067.8 –2,985.5 –1,035.4 –1,043.2
Selling and logistics expenses1,2 –1,872.0 –1,790.5 –618.8 –616.4
Administrative expenses1 –922.1 –806.9 –295.4 –255.4
Other income1 1,171.8 1,163.2 438.1 430.7
Other expenses1 –562.3 –968.3 –148.4 –647.9
Income from equity-accounted investees 22.8 11.5 10.1 8.4
Other income from investments 1.0 0.7 0.2 0.2
EBIT 1,368.5 222.9 460.7 12.2
Interest income3 74.0 67.9 27.1 16.7
Interest expense –300.3 –174.5 –101.4 –63.6
Effects from currency translation 93.9 –10.7 –13.2 –11.1
Effects from changes in the fair value of derivative instruments, and other
valuation effects
–38.6 –83.6 –27.4 –38.0
Financial result3 –171.0 –201.0 –114.8 –96.1
Earnings before tax3 1,197.5 21.8 345.9 –83.9
Income tax expense –276.6 –213.5 –38.3 –114.1
Net income3 920.9 –191.7 307.6 –198.0
Non-controlling interests –31.5 –30.3 –9.0 –12.8
Net income attributable to the shareholders of the parent3 889.4 –222.0 298.6 –210.8
Basic earnings per share in €3 4.45 –1.11 1.49 –1.05
Diluted earnings per share in €3 4.45 –1.11 1.49 –1.05

1 In the year under review, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The comparative period has been adjusted accordingly.

2 The assignment of income and expenses from certain business activities within the functional areas has been adjusted. The comparative period has been adjusted accordingly.

3 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly.

Consolidated Statement of Comprehensive Income

January 1 to September 30 Third Quarter
€ millions 2023 2022 2023 2022
Net income1 920.9 –191.7 307.6 –198.0
Items that will not be reclassified to profit or loss
Remeasurement of defined benefit plans2 301.7 2,627.8 361.5 317.3
Fair value adjustments2 304.2 2,667.5 367.3 334.9
Investment in equity-accounted investees3 0.1 0.1 0.1 0.1
Currency translation2 –2.6 –39.8 –5.9 –17.7
Other investments –51.8 –13.8 –0.5 –12.6
Fair value adjustments2 –51.9 –8.5 –0.3 –7.7
Investment in equity-accounted investees3 0.2 –3.9 0.2 –3.9
Currency translation2 –0.1 –1.4 –0.4 –1.0
Tax on other comprehensive income –82.0 –777.9 –104.1 –89.4
Items that may be reclassified subsequently to profit or loss
Currency translation2 74.6 910.9 98.9 349.6
Effects from currency translation2 –6.1 910.4 89.4 349.1
Reclassification adjustments to profit or loss 81.1 9.9
Investment in equity-accounted investees3 –0.4 0.5 –0.4 0.5
Other comprehensive income 242.5 2,747.0 355.8 564.9
Comprehensive income1 1,163.4 2,555.3 663.4 366.9
Attributable to non-controlling interests –0.9 –37.6 –10.3 –17.9
Attributable to the shareholders of the parent1 1,162.5 2,517.7 653.1 349.0

1 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly.

2 Including non-controlling interests.

3 Including taxes.

Consolidated Statement of Financial Position

Assets

€ millions September 30, 2023 December 31, 2022 September 30, 2022
Goodwill 3,216.9 3,218.2 3,285.8
Other intangible assets 865.3 973.7 1,037.0
Property, plant and equipment 11,535.6 11,467.2 11,440.2
Investment property 11.5 11.5 11.8
Investments in equity-accounted investees 302.2 305.1 321.1
Other investments 132.2 170.0 178.0
Deferred tax assets1 2,234.2 2,059.2 1,922.3
Defined benefit assets 105.5 93.1 118.9
Long-term derivative instruments and interest-bearing investments 80.1 105.8 128.7
Long-term other financial assets 268.8 270.0 264.6
Long-term other assets 48.0 114.8 109.2
Non-current assets1 18,800.4 18,788.7 18,817.7
Inventories 6,881.2 6,729.6 6,947.1
Trade accounts receivable 8,596.4 7,767.7 9,227.8
Short-term contract assets 154.5 99.8 128.8
Short-term other financial assets 138.1 140.0 137.8
Short-term other assets 1,182.0 1,034.0 1,164.5
Income tax receivables 358.6 277.6 345.0
Short-term derivative instruments and interest-bearing investments 107.2 101.5 94.2
Cash and cash equivalents 2,227.9 2,988.0 2,257.2
Assets held for sale 43.7
Current assets 19,646.0 19,138.0 20,346.0
Total assets1 38,446.4 37,926.7 39,163.7

1 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly.

Equity and liabilities

€ millions September 30, 2023 December 31, 2022 September 30, 2022
Issued/subscribed capital 512.0 512.0 512.0
Capital reserves 4,155.6 4,155.6 4,155.6
Retained earnings1 10,499.9 9,910.5 9,621.9
Other comprehensive income –1,045.7 –1,319.0 4.3
Equity attributable to the shareholders of the parent1 14,121.7 13,259.1 14,293.7
Non-controlling interests 452.0 475.8 468.4
Total equity1 14,573.8 13,735.0 14,762.2
Long-term employee benefits 2,413.0 2,623.5 1,713.5
Deferred tax liabilities 90.1 57.5 104.9
Long-term provisions for other risks and obligations 702.0 624.1 848.2
Long-term indebtedness 4,311.3 4,006.0 4,199.1
Long-term other financial liabilities 9.8 10.0 11.2
Long-term contract liabilities 7.1 7.8 9.6
Long-term other liabilities 23.9 31.0 21.2
Non-current liabilities 7,557.2 7,359.9 6,907.7
Short-term employee benefits 1,439.2 1,274.7 1,328.0
Trade accounts payable 6,753.2 7,637.0 7,184.3
Short-term contract liabilities 207.1 232.4 251.0
Income tax payables1 491.4 525.7 530.0
Short-term provisions for other risks and obligations1 979.2 1,036.8 1,056.0
Short-term indebtedness 3,818.7 3,688.7 4,306.4
Short-term other financial liabilities 1,731.1 1,763.8 1,874.8
Short-term other liabilities 895.5 672.8 946.7
Liabilities held for sale 16.7
Current liabilities1 16,315.4 16,831.8 17,493.8
Total equity and liabilities1 38,446.4 37,926.7 39,163.7

1 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly.

Consolidated Statement of Cash Flows

January 1 to September 30
Third Quarter
€ millions 2023 2022 2023 2022
Net income1 920.9 –191.7 307.6 –198.0
Income tax expense 276.6 213.5 38.3 114.1
Financial result1 171.0 201.0 114.8 96.1
EBIT 1,368.5 222.9 460.7 12.2
Interest paid –195.8 –94.6 –71.3 –48.0
Interest received 83.6 40.9 27.6 16.0
Income tax paid –550.1 –427.4 –199.6 –151.6
Dividends received 22.9 2.3 21.4 0.2
Depreciation, amortization, impairment and reversal of impairment losses 1,621.5 2,636.7 539.3 1,066.5
Income from equity-accounted investees and other investments, incl. impairment
and reversal of impairment losses
–23.8 –12.2 –10.3 –8.6
Gains/losses from the disposal of assets, companies and business operations 62.7 –9.5 23.6 –2.9
Changes in
inventories –142.3 –1,639.1 199.4 –528.5
trade accounts receivable –804.8 –1,849.8 –297.6 –1,016.7
trade accounts payable –886.3 1,104.4 –194.7 346.3
employee benefits and other provisions 186.7 –8.8 262.1 120.2
other assets and liabilities 46.9 –7.1 224.6 308.0
Cash flow arising from operating activities 789.8 –41.4 985.3 113.1
Cash flow from the disposal of assets 71.2 47.6 9.3 10.6
Capital expenditure on property, plant and equipment, and software –1,343.1 –1,340.4 –526.0 –616.0
Capital expenditure on intangible assets from development projects and
miscellaneous
–15.2 –22.5 –2.3 –3.7
Cash flow from the disposal of companies and business operations 40.4 –0.7 0.7 –0.1
Acquisition of companies and business operations –165.4 –102.2 –0.3 –92.8
Cash flow arising from investing activities –1,412.2 –1,418.1 –518.6 –702.1
Cash flow before financing activities (free cash flow) –622.3 –1,459.5 466.7 –588.9
Issuance of bonds2 1,250.0 500.0
Redemption of bonds2 –500.0 –500.0
Repayment of lease liabilities2 –228.9 –246.2 –74.5 –92.0
Change in other indebtedness2 –267.5 2,089.1 –449.7 1,003.9
Change in derivative instruments and interest-bearing investments2 –6.6 1.1 16.2 13.6
Other cash changes –8.3 –30.1 –1.8 –5.9
Dividends paid –300.0 –440.0
Addition of cash and cash equivalents from the first-time consolidation of
subsidiaries
0.0 0.0
Dividends paid to and cash changes from equity transactions with
non-controlling interests
–22.7 –23.8 –2.6 –1.9
Cash flow arising from financing activities –84.0 1,350.1 –512.4 917.7
Change in cash and cash equivalents –706.3 –109.4 –45.7 328.8
Cash and cash equivalents at the beginning of the reporting period 2,988.0 2,269.1 2,271.5 1,907.4
Effect of exchange-rate changes on cash and cash equivalents –53.7 97.4 2.1 20.9
Cash and cash equivalents at the end of the reporting period 2,227.9 2,257.2 2,227.9 2,257.2

1 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly. 2 The presentation of the change in indebtedness was revised in the 2022 annual report. The previous year's figures have been adjusted accordingly.

Consolidated Statement of Changes in Equity

Difference from
€ millions Issued/
subscribed
capital1
Capital
reserves
Retained
earnings2
Successive
purchases3
remeasurement
of defined
benefit plans4
currency
translation5
financial
instruments6
Subtotal2 Non
controlling
interests
Total2
As at January 1, 20222 512.0 4,155.6 10,283.9 –311.8 –1,994.9 –507.8 79.0 12,216.0 452.5 12,668.5
Net income2 –222.0 –222.0 30.3 –191.7
Other comprehensive income 1,848.3 904.8 –13.3 2,739.7 7.3 2,747.0
Net profit for the period2 –222.0 1,848.3 904.8 –13.3 2,517.7 37.6 2,555.3
Dividends paid/resolved –440.0 –440.0 –27.3 –467.3
Other changes7 5.6 5.6
As at September 30, 20222 512.0 4,155.6 9,621.9 –311.8 –146.6 397.0 65.7 14,293.7 468.4 14,762.2
As at January 1, 2023 512.0 4,155.6 9,910.5 –311.8 –773.9 –295.9 62.7 13,259.1 475.8 13,735.0
Net income 889.4 889.4 31.5 920.9
Other comprehensive income 216.5 105.3 –48.7 273.1 –30.6 242.5
Net profit for the period 889.4 216.5 105.3 –48.7 1,162.5 0.9 1,163.4
Dividends paid/resolved –300.0 –300.0 –22.6 –322.6
Other changes7 0.1 0.1 –2.1 –2.0
As at September 30, 2023 512.0 4,155.6 10,499.9 –311.7 –557.4 –190.6 14.0 14,121.7 452.0 14,573.8

1 Divided into 200,005,983 (PY: 200,005,983) outstanding shares with dividend and voting rights.

2 The methodology used in the consolidated financial statements for the recognition of uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The comparative period has been adjusted accordingly.

3 Includes an amount of €0.1 million (PY: —) relating to effects from the first-time consolidation of previously non-consolidated subsidiaries.

4 Includes shareholder's portion of €0.1 million (PY: €0.1 million) in non-realized gains and losses from pension obligations of equity-accounted investees.

5 Includes shareholder's portion of -€0.4 million (PY: €0.5 million) in the currency translation of equity-accounted investees. 6 The change in the difference arising from financial instruments, including deferred taxes, was due to other investments of -€48.7 million (PY: -€13.3 million).

7 Other changes in non-controlling interests due to changes in the scope of consolidation and capital increases.

Segment Reporting

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

€ millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
External sales 15,171.6 10,271.2 5,125.0 404.3 30,972.2
Intercompany sales 5.7 79.5 58.2 0.9 –144.4
Sales (total) 15,177.4 10,350.8 5,183.2 405.3 –144.4 30,972.2
EBIT (segment result) –26.4 1,271.1 284.0 6.6 –166.8 1,368.5
in % of sales –0.2 12.3 5.5 1.6 4.4
Depreciation and amortization1 765.2 601.9 232.3 19.2 3.0 1,621.5
thereof impairment2 6.2 3.6 0.8 0.3 10.8
Capital expenditure3 837.2 531.4 134.1 3.7 19.6 1,526.0
in % of sales 5.5 5.1 2.6 0.9 4.9
Operating assets as at September 30 9,487.4 7,793.5 3,315.8 447.5 133.5 21,177.8
Number of employees as at September 304 102,574 56,527 42,315 1,619 558 203,593
Adjusted sales5 15,177.4 10,350.8 5,092.6 405.3 –144.4 30,881.6
Adjusted operating result (adjusted EBIT)6 146.3 1,396.0 329.5 7.0 –165.9 1,712.9
in % of adjusted sales 1.0 13.5 6.5 1.7 5.5

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, 2022

€ millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
External sales 13,499.0 10,225.4 4,857.7 536.0 29,118.0
Intercompany sales 3.3 76.8 54.6 0.3 –135.0
Sales (total) 13,502.3 10,302.2 4,912.2 536.3 –135.0 29,118.0
EBIT (segment result) –1,140.4 1,358.3 150.9 10.0 –156.0 222.9
in % of sales –8.4 13.2 3.1 1.9 0.8
Depreciation and amortization1 1,660.2 707.6 240.1 27.0 1.9 2,636.7
thereof impairment2 866.9 77.1 3.0 0.0 947.0
Capital expenditure3 887.4 482.2 130.5 7.1 38.1 1,545.2
in % of sales 6.6 4.7 2.7 1.3 5.3
Operating assets as at September 30 9,028.9 8,057.5 3,451.2 644.9 81.9 21,264.3
Number of employees as at September 304 95,644 57,090 42,002 2,227 479 197,442
Adjusted sales5 13,502.0 10,254.6 4,911.3 536.3 –135.0 29,069.3
Adjusted operating result (adjusted EBIT)6 –156.0 1,453.7 271.1 11.4 –155.8 1,424.4
in % of adjusted sales –1.2 14.2 5.5 2.1 4.9

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.

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

€ millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
Sales 15,177.4 10,350.8 5,183.2 405.3 –144.4 30,972.2
Changes in the scope of consolidation1 –90.6 –90.6
Adjusted sales 15,177.4 10,350.8 5,092.6 405.3 –144.4 30,881.6
EBITDA 738.8 1,873.0 516.2 25.8 –163.8 2,990.0
Depreciation and amortization2 –765.2 –601.9 –232.3 –19.2 –3.0 –1,621.5
EBIT –26.4 1,271.1 284.0 6.6 –166.8 1,368.5
Amortization of intangible assets from
purchase price allocation (PPA)
43.6 4.8 40.2 88.6
Changes in the scope of consolidation1 –6.8 –6.8
Special effects
Impairment on goodwill
Impairment3 6.2 5.3 0.5 0.3 12.3
Restructuring4 71.5 –1.0 1.3 0.0 71.9
Restructuring-related expenses 13.3 17.8 1.5 32.6
Severance payments 11.5 13.3 12.7 0.1 0.9 38.5
Gains and losses from disposals of
companies and business operations
26.6 72.8 –6.3 0.0 93.2
Other5 11.8 2.2 14.0
Adjusted operating result (adjusted EBIT) 146.3 1,396.0 329.5 7.0 –165.9 1,712.9

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 Also includes restructuring-related reversals of impairment losses of €1.8 million in the Tires segment and impairments of €0.3 million in the ContiTech segment.

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.

Reconciliation of sales to adjusted sales and of EBITDA to adjusted operating result (adjusted EBIT) from January 1 to September 30, 2022

€ millions Automotive Tires ContiTech Contract
Manufacturing
Other/
Holding/
Consolidation
Continental
Group
Sales 13,502.3 10,302.2 4,912.2 536.3 –135.0 29,118.0
Changes in the scope of consolidation1 –0.2 –47.6 –0.9 –48.8
Adjusted sales 13,502.0 10,254.6 4,911.3 536.3 –135.0 29,069.3
EBITDA 519.7 2,066.0 391.0 37.0 –154.1 2,859.5
Depreciation and amortization2 –1,660.2 –707.6 –240.1 –27.0 –1.9 –2,636.7
EBIT –1,140.4 1,358.3 150.9 10.0 –156.0 222.9
Amortization of intangible assets from
purchase price allocation (PPA)
53.8 10.8 48.7 113.3
Changes in the scope of consolidation1 –0.4 –6.5 –1.2 –8.1
Special effects
Impairment on goodwill 555.3 555.3
Impairment3 310.1 77.1 5.6 0.0 392.8
Restructuring4 –3.0 0.5 57.9 –0.2 55.2
Restructuring-related expenses 31.1 6.8 3.4 1.4 42.6
Severance payments 14.8 7.2 6.4 0.1 0.2 28.8
Gains and losses from disposals of
companies and business operations
–0.4 –0.7 –1.1
Other5 22.6 22.6
Adjusted operating result (adjusted EBIT) –156.0 1,453.7 271.1 11.4 –155.8 1,424.4

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 Also includes restructuring-related impairment losses totaling €3.2 million (Automotive €1.5 million; Tires €0.0 million; ContiTech €1.7 million) and a reversal of impairment losses of €4.3 million in the ContiTech segment.

5 Includes expenses of €22.6 million in connection with the valuation of the Washer Systems disposal group.

Hanover, October 23, 2023

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

2023
Annual Press Conference March 8
Analyst and Investor Conference Call March 8
Annual Shareholders' Meeting April 27
Quarterly Statement as at March 31, 2023 May 10
Half-Year Financial Report as at June 30, 2023 August 9
Quarterly Statement as at September 30, 2023 November 8
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

Publication Details

Continental Aktiengesellschaft Headquarters Vahrenwalder Strasse 9 30165 Hanover, Germany Phone: +49 511 938-01 Fax: +49 511 938-81770

E-mail: [email protected] Commercial register of the Hanover Local Court, HR B 3527

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

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