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"value": "Notes to the Consolidated Financial Statements for the year ended 31 December 2024 Eurofins Scientific, through its subsidiaries (hereafter referred to as \u201cEurofins\u201d or \u201cthe Group\u201d) is Testing for Life. Eurofins is a global leader in food, environment, pharmaceutical and cosmetic product testing and in discovery pharmacology, forensics, advanced material sciences and agroscience Contract Research services. It is also one of the market leader in certain testing and laboratory services for genomics, and in the support of clinical studies, as well as in BioPharma Contract Development and Manufacturing Organisations. It also has a rapidly developing presence in highly specialised and molecular clinical diagnostic testing and in-vitro diagnostic (IVD) products. With ca. 63,000 staff across a decentralised and entrepreneurial network of more than 950 laboratories in 60 countries, Eurofins offers a portfolio of over 200,000 analytical methods to evaluate the safety, identity, composition, authenticity, origin, traceability and purity of a wide range of products, as well as providing innovative clinical diagnostic testing services and in-vitro diagnostic products. Eurofins Scientific SE (The \u201cCompany\u201d) is legally and commercially registered in the Grand Duchy of Luxembourg under the number B 167 775. The Company\u2019s shares are traded on Euronext Paris stock exchange under the ISIN code FR0014000MR3 (ticker ERF) and the Company has joined the CAC 40 index on 17 September 2021. The Company\u2019s headoffice is located at 23, Val Fleuri, L-1526 Luxembourg, Grand Duchy of Luxembourg. The Group is included as a subsidiary in the consolidated financial statements of Analytical Bioventures S.C.A., located at 23 Val Fleuri, L-1526 Luxembourg, Grand Duchy of Luxembourg. These Consolidated Financial Statements have been authorised for issuance by the Board of Directors on 24 February 2025 and will be submitted to the Shareholders\u2019 Annual General Meeting for approval. 1. Significant accounting policies The significant accounting policies applied in the preparation of these Consolidated Financial Statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 1.1. Basis of preparation Compliance with IFRS Pursuant to the European Regulation No. 1606/2002 of 19 July 2002, the Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (hereinafter also IFRS) as issued by the International Accounting Standards Board (IASB) and endorsed in the European Union. These accounting policies have been consistently applied to all the years presented, unless otherwise stated. The Consolidated Financial Statements are presented in Euros, which is the presentation currency. Due to rounding, amounts may not add up precisely to the totals provided. Historical cost convention The Consolidated Financial Statements have been prepared under the historical cost convention, except for the following: \u25aa certain financial assets and liabilities (including derivative financial instruments), reference is made to Note 2.34; \u25aa defined benefit pensions plans \u2013 plan assets measured at fair value. Going concern The Directors have, at the time of approving the financial statements, a reasonable expectation that the Group have adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 1.2. Significant accounting judgements and estimates The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, the reported amounts of assets, liabilities, revenues and expenses and the accompanying disclosures, and the disclosure of contingent liabilities. These estimates inherently contain a degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions. The Group evaluates these accounting judgements and estimates on an ongoing basis and bases the estimates on historical experience, current and expected future outcomes, third-party valuation and various other assumptions that the Group believes are reasonable under the circumstances. Existing circumstances and assumptions about future developments may change due to circumstances beyond the Group\u2019s control and are reflected in the assumptions if and when they occur. The Group revises material estimates if changes occur in the circumstances or if there is new information or experience on which an estimate was or can be based. The areas where the most significant judgements and estimates are made are: Judgements \u25aa Revenue recognition and determination of advancement for over time performance obligations; \u25aa Determination of control as part of business combination; \u25aa Determination of the lease term and more specifically the assessment whether a lease option to extend or cancel a lease in which the Group is a lessee is reasonably certain to be exercised or not; \u25aa Likelihood of occurrence of provisions, uncertain tax positions and contingent liabilities. Estimates \u25aa Assessment of the recoverable amount of goodwill and intangible assets; \u25aa Measurement of the recoverability of deferred tax assets; \u25aa Determination of amounts due from business acquisitions based on future cash flows; \u25aa Determination of fair values of acquired identifiable intangible assets as part of a business combination. For further discussion of these significant judgements and estimates, reference is made to the respective accounting policies and Notes within these Consolidated Financial Statements that relate to the above topics. Further judgement is applied when analysing impairments of goodwill and intangible assets that are performed annually and whenever a triggering event has occurred to determine whether the carrying value exceeds the recoverable amount. These analyses are generally based on estimates of discounted future cash flows. Furthermore, the Group applies judgement when actuarial assumptions are established to anticipate future events that are used in calculating post-employment benefit expenses and liabilities. These factors include assumptions with respect to interest rates, rates of increase in healthcare costs, rates of future compensation increases, turnover rates and life expectancy. 1.3. Basis of Consolidation The Consolidated Financial Statements comprise the financial statements of Eurofins Scientific SE and all the subsidiaries that the Group controls, i.e., when it is exposed or has rights to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Generally, there is a presumption that a majority of voting rights result in control. To support this presumption and in cases where the Group has less than a majority the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including the contractual arrangement(s) with the other vote holders of the investee, rights arising from other contractual arrangements and the Group\u2019s voting rights and potential voting rights. Subsidiaries Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. They are no longer consolidated from the date such control ceases. All intercompany transactions and balances have been eliminated in the Consolidated Financial Statements. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. Associates Associates are all entities over which the Group has significant influence but no control. Significant influence is presumed with a shareholding of between 20% and 50% of the voting rights or when the Group has board representation through which it is able to exercise significant influence. Investments in associates are accounted for using the equity method and are initially recognised at cost. The carrying amount of an investment includes the carrying amount of goodwill identified on acquisition. Loss of control Upon loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and other components of equity (if any) related to the subsidiary. Any surplus or deficit arising from the loss of control is recognised in the Consolidated Income Statement. If the Group retains any interest in the previous subsidiary, such interest is measured at fair value at the date the control is lost. Subsequently it is accounted for as either an equity accounted investee or as a financial asset depending on the level of influence retained. Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred. Further information about the Group\u2019s main subsidiaries can be found in Note 3. The financial effect of the acquisition and disposal of subsidiaries of the current period is described in Note 2.26. Acquisition and adjustments of non-controlling interests Transactions with non-controlling interests in controlled entities are treated as transactions with equity owners of the Group. For purchases from non-controlling interests, any difference between the consideration paid and the relevant share acquired is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. Amounts due from business acquisitions Amounts due for business acquisitions consist mainly of: \u25aa amounts due to former shareholders of acquired companies at the estimated fair value amount based on the achievement of objectives (in general based on revenue and / or a measure of operating profit); \u25aa the liability resulting from \u201cput and call options\u201d (part related to the transaction with non-controlling interests) at initial acquisition time. Amounts due for business acquisitions are accounted for at fair value of the expected cash flows at the acquisition date. The variation of the liability related to the time value of money is recorded in the Consolidated Income Statement as a finance cost. All revaluations of the amounts due for business acquisitions of the purchase price are booked in the Consolidated Income Statement as an acquisition-related expense (income). If all or part of the acquisition price of certain acquired laboratories is paid with the Group\u2019s shares (new or existing shares): \u25aa the amount due is accounted for in \u201cAmounts due for business acquisitions\u201d in the case where the acquisition contract stipulates a fixed monetary amount payable in a variable number of the Group\u2019s shares (number to be calculated at the moment of payment); \u25aa the amount due is accounted for in \u201cretained earnings\u201d in the case where the acquisition contract stipulates a fixed number of the Group\u2019s shares. Amounts due from business acquisitions are estimated as follows: \u25aa In case of cross-option put and call exercisable at a fixed price, the Group considers these instruments as being exercised from inception. Indeed, as the price is fixed, the risks and rewards are considered, in substance, to be transferred to the Group. As such, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. \u25aa In case of cross put and call options at a variable price, the Group considers whether the risks and rewards are transferred to the Group: o Where it is determined that risks and rewards did not transfer to the Group, non-controlling interests are recognised in the Balance Sheet and the Income Statement. o Where it is determined that risks and rewards did transfer to the Group upon entering into the cross put and call options, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group. 1.4. Revenue recognition Revenue recognised over time Revenue from services is recognised over a period of time as the Group transfers control of the services to the customer which is demonstrated by the customer simultaneously receiving and consuming the benefits provided by the Group. The amount of revenue is measured by reference to the progress made towards complete satisfaction of the performance obligation. Sample based service activities (excluding Clinical Diagnostic Testing activities) This activity is a repetitive business, generally with many relatively small transactions with short turnaround times ruled by short term contracts (turnaround time counted in days). These contracts for their vast majority do not include multiple performance obligations. The Group considers the input method to measure the progress for service rendered to its customers. The payment terms and conditions are most often standard, short term and highly predictable. Revenue is recorded based on the stage of completion of the services performed and net of incentives and rebates (if any). Study based activities This activity is mainly relying on medium term contracts. Revenue is recognised based on the stage of completion of the study until the delivery of the final report. Full-Time Equivalent (FTE)-based activities This activity relates to Consulting activities and Professional Scientific Services. Revenue is recorded based on the stage of completion of the services performed. Revenue recognised at a point in time Product based activities Revenue from the sale of goods in the normal course of business is recognised at a point in time when the performance obligation is satisfied and it is based on the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of the consideration to which the Group expects to be entitled in exchange for transferring the promised goods to the customer. The consideration expected by the Group may be fixed or variable. Revenue for the sale of goods is recognised when control of the asset is transferred to the buyer and only when it is highly probable that a significant reversal of revenue will not occur when uncertainties related to a variable consideration are resolved. Transfer of control varies depending on the individual terms of the contract of sale. Clinical Diagnostic Testing activities The Group recognises revenues at a point in time when the testing process is completed, and test results are reported to the ordering physician. The Group usually bills third-party payers under fee-for-service agreements. Revenue is recorded net of contractual discounts and generally based on contractual agreements. In case of absence of contractual agreement and / or uncertainty over the consideration to be received, a stand-alone selling price is estimated based on a statistical model which factors in historical collection rates based on cluster of payers showing similar aggregation characteristics. This model is regularly updated with the most recent trends and whenever required. Financing components and time value of money The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. Consequently, the Group does not adjust any of the transaction prices for the time value of money. 1.5. Intangible assets other than goodwill Acquired intangible assets Separately acquired finite lived intangible assets are accounted for at cost. Intangible assets acquired as part of a business combination such as brands, customer relationships, technologies and other finite lived intangible assets are recognised at their fair value at the acquisition date. Acquired finite lived intangible assets are amortised using the straight-line method over their estimated useful life. The useful lives are reviewed annually. Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets. 1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment of non-financial assets other than goodwill, intangible assets, inventories, and deferred tax assets Non-financial assets other than goodwill, intangible assets, inventories and deferred tax assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is assessed by a comparison of the carrying amount of said assets with the greater of their value in use and fair value less costs of disposal. Value in use is measured as the present value of future cash flows expected to be generated by the asset. Fair value less costs of disposal is measured as the amount obtained from a sale of an asset in an arm\u2019s length transaction, less costs of disposal. If the carrying amount of an asset is deemed to not be recoverable, an impairment charge is recognised in the amount by which the carrying amount of the asset exceeds the recoverable amount. The review for impairment is carried out at the level where cash flows occur that are independent of other cash flows. Impairment losses recognised in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed only to the extent that there has been a change in the estimates used to determine the recoverable amount. The loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been recognised. Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (ECLs) for trade receivables, debt investments carried at Fair Value Through Other Comprehensive Income (FVTOCI) and amortised costs. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expect to receive. For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss. 1.7. Leases The Group leases various offices, laboratories and cars. The Group determines whether an arrangement constitutes or contains a lease at inception, which is based on the substance of the arrangement. The arrangement constitutes or contains a lease if fulfilment is dependent on the use of a specific asset and the arrangement conveys a right to use the asset, even if that asset is not explicitly specified in the arrangement. Leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. The right-of use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: \u25aa fixed payments (including in-substance fixed payments) less any lease incentives receivable; \u25aa variable lease payments that are based on an index or a rate; \u25aa amounts expected to be payable by the lessee under residual value guarantees; \u25aa the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; \u25aa payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit of the lease. If that rate cannot be determined, the lessee\u2019s incremental borrowing rate at the lease commencement date is used, which is based on an assessment of interest rates the Group would have to pay to borrow funds in the relevant country, including the consideration of factors such as the nature of the asset and location, collateral, market terms and conditions, as applicable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. Right-of-use assets are measured at cost comprising the following: \u25aa the amount of the initial measurement of lease liability; \u25aa any lease payments made at or before the commencement date less any lease incentives received; \u25aa any initial direct costs; restoration costs. The right-of-use assets are subsequently accounted for using principles for property, plant and equipment. Payments associated with short-term leases and leases of low-value assets are recognised on a straight-line basis as an expense in the Consolidated Income Statement. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT-equipment and small items of office furniture considered to be of low value (i.e., less than \u20ac5,000). The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group applies judgement in evaluating whether it is reasonably certain to exercise the option to renew. That is, it considers all relevant factors that create an economic incentive for it to exercise the renewal. The Group has classified: \u25aa cash payments for the principal portion and the interest portion of lease payments as financing activities; \u25aa short-term lease payments and payments for leases of low-value assets as operating activities. 1.8. Property, plant and equipment Property, plant and equipment are reported on the Consolidated Balance Sheet at their acquisition price, net of accumulated depreciation and impairment losses. The costs of property, plant and equipment comprise all directly attributable costs. Depreciation is generally calculated using the straight-line method over the useful life of the asset. Refer to Note 2.9 for useful life by asset type. Costs related to repair and maintenance activities are expensed in the period in which they are incurred unless leading to an extension of the original useful life or productivity. Leasehold improvements are amortised using the straight-line method over the shorter of the lease term or the estimated useful life of the asset. 1.9. Financial Instruments Non-derivative financial assets Non-derivative financial assets comprise cash and cash equivalents, receivables and other financial assets. Recognition and initial measurement: Non-derivative financial assets are recognised when the Group becomes a party to the contractual provisions of the instrument. Purchases and sales of non-derivative financial assets in the normal course of business are accounted for at the trade date. Dividend and interest income are recognised when earned. Gains or losses, if any, are recorded in Finance income and Finance costs. Non-derivative financial assets are derecognised when the rights to receive cash flows from the asset have expired or the Group has transferred its rights to receive cash flows from the asset. At initial recognition, the Group measures non-derivative financial assets at their fair value plus, in the case of a financial asset not measured at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in the Consolidated Income Statement. Classification and subsequent measurement: The Group classifies its non-derivative financial assets in the following measurement categories: \u25aa those that are measured subsequently at fair value; \u25aa those that are measured at amortised cost. In assessing the classification, the Group considers the business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in either the Consolidated Income Statement or in Other Comprehensive Income (OCI). For investments in equity instruments that are not held for trading, classification will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at Fair Value Through Other Comprehensive Income (FVTOCI) and whether they meet the criteria established under IFRS 9 Financial Instruments. For investments in these equity instruments, the Group does not subsequently reclassify between FVTOCI and FVTPL. For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes. Cash and cash equivalents Cash and cash equivalents include cash balances, certain money market funds and short-term highly liquid investments with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group presents Cash and cash equivalents net if an enforceable right and an intention to net the balances exists. Receivables Receivables that are held to collect are subsequently measured at amortised cost and are subject to impairment (refer to impairment section in Note 1.6). Contract assets correspond to amounts accrued or due by customers for analysis in progress depending on the stage of completion of the analysis/work performed. For governmental organisations as well as healthcare insurance providers, in the case of some of its U.S. clinical diagnostic testing services, the Group regularly assesses the state of its billing operations and the level of payer\u2019s reimbursements based on specific facts and circumstances and historical recoverability data in order to identify issues which may impact the collection of these receivables. Other current and non-current financial assets Other current and non-current financial assets include both debt instruments and equity instruments. Debt instruments Debt instruments include those subsequently carried at amortised cost, those carried at FVTPL and those carried at FVTOCI. Classification depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. Debt instruments that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost and are subject to impairment. Interest income from these financial assets is included in Finance income using the effective interest rate method. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVTOCI and are subject to impairment. Movements in the carrying amounts are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses, which are recognised in the Consolidated Income Statement. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL. A gain or loss on a debt investment that is subsequently measured at FVTPL is recognised in the Consolidated Income Statement in the period in which it arises. Equity instruments For equity instruments that are not held for trading, the Group makes an irrevocable election at the time of initial recognition whether to account for the equity investment at FVTPL or FVTOCI. Where the Group has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to the Consolidated Income Statement following the derecognition of the investment. Dividends from such investments continue to be recognised in the Consolidated Income Statement when the Group\u2019s right to receive payments is established. Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired. Equity Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognised as a deduction from equity. Where the Group purchases its own equity share capital (treasury shares), the consideration paid, including any directly attributable incremental transaction costs (net of income taxes), is deducted from equity attributable to the Group\u2019s equity holders until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Group\u2019s equity holders. Dividends are recognised as a liability in the period in which they are declared and approved by shareholders. The income tax consequences of dividends are recognised when a liability to pay the dividend is recognised. Hybrid capital The structure of the hybrid capital ensures that it is recognised as a component of equity in accordance with IAS 32 as the conditions below are met: \u25aa No contractual obligation to redeem the instrument; \u25aa No contractual obligation to pay the coupon. Tax-deductible interest payments are not included in interest expense but accounted for in the same way as dividend obligations to shareholders. The distribution of coupon payments and the costs of issue are booked before tax in shareholders\u2019 equity. Reference is made to Note 2.20 for further detail about the Group\u2019s hybrid capital nature. Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement. 1.10. Fair value measurements The Group classifies fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: \u25aa Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 \u2013 Marketable securities, Derivative financial instruments assets, Listed bonds); \u25aa Inputs other than quoted prices included within Level 1 that are observable for the asset or the liability, either directly (i.e., such as prices) or indirectly (i.e., derived from prices) (Level 2 \u2013 Derivative financial instruments liabilities); \u25aa Inputs for the asset or liability that are not based on observable market data (Level 3). 1.11. Inventories Inventories are measured at the lower of cost or net realisable value. The cost of inventories comprises all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. The cost of inventories is measured using the first-in, first-out (FIFO) method. The net realisable value represents the estimated sales price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Write-downs of inventories which are considered obsolete or slow moving are computed taking into account their expected future utilisation and their net realisable value. The Group also considers other reasons that the cost of inventories may not be recoverable such as damage, obsolescence, expiration date or declines in selling price. 1.12. Provisions Provisions are recognised if as a result of past events, the Group has a present legal or constructive obligation, for which the amount can be estimated reliably and it is more likely than not that an outflow of resources will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax discount rate that reflects current market assessments of the time value of money. 1.13. Income taxes Income taxes comprise current, non-current and deferred tax. Income tax is recognised in the Consolidated Income Statement except to the extent that it relates to items recognised directly within equity or in Other Comprehensive Income. Current tax is the expected taxes payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. In cases where it is concluded it is not probable that tax authorities will accept a tax treatment, the effect of the uncertainty is reflected in the recognition and measurement of tax assets and liabilities or, alternatively, a provision is made for the amount that is expected to be settled, where this can be reasonably estimated. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding adequacy of existing tax assets and liabilities. Such changes to tax assets and liabilities will impact the income tax expense in the period during which such a determination is made. Deferred tax assets and liabilities are recognised, using the Consolidated Balance Sheet method, for the expected tax consequences of temporary differences between the carrying amounts of assets and liabilities and the amounts used for taxation purposes. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity or on different taxable entities, but the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences to the extent that it is probable that there will be future taxable profits against which they can be utilised. The ultimate realisation of deferred tax assets is dependent upon the generation of future taxable income in the countries where the deferred tax assets originated and during the periods when the deferred tax assets become deductible. The Group considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. 1.14. Foreign currencies Foreign currency transactions The financial statements of all Group entities are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The Euro (\u20ac) is the functional currency of the Group and the presentation currency of the Consolidated Financial Statements. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or the valuation in cases where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Consolidated Income Statement, except when deferred in Other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency using the exchange rate at the date the fair value was determined. Non-monetary items in a foreign currency that are measured based on historical cost are translated using the exchange rate at the transaction date. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Euros at the exchange rates prevailing at the reporting date. The income and expenses of foreign operations are translated to Euros at the exchange rates prevailing at the dates of the transactions. Foreign currency differences arising upon translation of foreign operations into Euros are recognised in Other Comprehensive Income and presented as part of currency translation reserves in Shareholders Equity. When a foreign operation is disposed of such that control, significant influence or joint control is lost, the cumulative amount in the currency translation differences related to the foreign operation is reclassified to the Consolidated Income Statement as part of the gain or loss on disposal. 1.15. Non-current assets held for sale Non-current assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Non-current assets held for sale are carried at the lower of carrying amount or fair value less cost of disposal. Any gain or loss from disposal, together with the results of these operations until the date of disposal, is reported separately as discontinued operations. The financial information of discontinued operations is excluded from the respective captions in the Consolidated Financial Statements and related Notes for all periods presented. Comparatives in the Consolidated Balance Sheet are not represented when a non-current asset is classified as held for sale. Comparatives are represented for presentation of discontinued operations in the Consolidated Cash Flow Statement and Consolidated Income Statement. 1.16. Employee benefits A defined-contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined-contribution pension plans are recognised as an employee benefit expense in the Consolidated Income Statement in the periods during which services are rendered by employees. A defined-benefit plan is a post-employment benefit plan other than a defined-contribution plan. Plans for which the Group has no legal or constructive obligation to pay further amounts, but to which it does pay non-fixed contributions, are also treated as a defined-benefit plan. The net pension asset or liability recognised in the Consolidated Balance Sheet in respect of defined-benefit post-employment plans is the fair value of plan assets less the present value of the projected defined-benefit obligation at the Consolidated Balance Sheet date. The defined-benefit obligation is calculated annually by qualified actuaries using the projected unit credit method. Recognised assets are limited to the present value of any reductions in future contribution or any future refunds. The net pension liability is presented as a long-term provision; no distinction is made for the short-term portion. Pension costs in respect of defined-benefit post-employment plans primarily represent the increase of the actuarial present value of the obligation for post-employment benefits based on employee service during the year and the interest on the net recognised asset or liability in respect of employee service in previous years. Remeasurements of the net defined-benefit asset or liability comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (excluding interest). The Group recognises all remeasurements in Other Comprehensive Income. The Group recognises gains and losses on the settlement of a defined-benefit plan when the settlement occurs. The gain or loss on settlement is the difference between the present value of the defined-benefit obligation being settled, as determined on the date of settlement, and the settlement price, including any plan assets transferred and any payments made directly by the Group in connection with the settlement. Past service costs arising from the introduction of a change to the benefit payable under a plan or a significant reduction of the number of employees covered by a plan (curtailment) are recognised in full in the Consolidated Income Statement. The Group\u2019s net obligation in respect of long-term employee benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods, such as jubilee entitlements. That benefit is discounted to determine its present value. Remeasurements are recognised in the Consolidated Income Statement in the period in which they arise. Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. The Group recognises a liability and an expense for bonuses and incentives based on a formula that takes into consideration the profit attributable to the Group\u2019s shareholders after certain adjustments. 1.17. Share based payments Please refer to Note 2.27 for further details about the different plans. The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model. The grant-date fair value of equity-settled share-based payment awards granted to employees is recognised as personnel expense, with a corresponding increase in equity, over the vesting period of the award. The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of income for a period represents the movement in cumulative expense recognised at the beginning and end of that period. Service and non-market performance conditions are not taken into account when determining the grant-date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant-date fair value. No expense is recognised for awards that do not ultimately vest because non-market performance and/or service conditions have not been met. When an award is cancelled by the entity or by the counterparty, any remaining element of the fair value of the award is expensed immediately through profit or loss. The dilutive effect of outstanding options and shares is reflected as additional share dilution in the computation of diluted earnings per share. 1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement. 1.19. Earnings per share The Group presents basic and diluted Earnings Per Share (EPS) data for its common shares. Basic EPS is calculated by dividing the Net income (loss) attributable to shareholders by the weighted average number of common shares outstanding during the period, adjusted for own shares held. Diluted EPS is determined by adjusting the Net income (loss) attributable to shareholders and the weighted average number of common shares outstanding during the period, adjusted for own shares held, for the effects of all dilutive potential common shares, which comprises forward purchase contracts, restricted shares, performance shares and share options granted to employees. 1.20. Alternative performance measures (APM) The Group is providing in the Consolidated Financial Statements certain alternative performance measures (non-GAAP measures). APMs used in the Consolidated Income Statement Adjusted results \u2013 reflect the ongoing performance of the mature and recurring activities excluding \u201cseparately disclosed items\u201d. Separately Disclosed Items (SDI) \u2013 include: \u25aa one-off costs from network expansion, integration and reorganisation; \u25aa discontinued operations; \u25aa other non-recurring income and costs; \u25aa temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring; \u25aa share-based payment charge; \u25aa acquisition-related expenses, net \u2013 impairment of goodwill, amortisation/impairment of acquired intangible assets, negative goodwill, transaction costs related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions; \u25aa gain and loss on disposal of subsidiaries, net; \u25aa net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income); \u25aa net finance costs related to hybrid capital; \u25aa and the related tax effects. Details are provided in Notes 1.21 and 2.5. The Group defines its non-GAAP measures as follows: EBITDA \u2013 Earnings before interest, taxes, depreciation and amortisation, share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. EBITAS \u2013 EBITDA less depreciation and amortisation. EBIT \u2013 EBITAS less share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. These measures exclude certain items because of the nature of these items and the impact they have on the analysis of the underlying business performance and trends. The Group shows EBITDA, EBITAS, EBIT as defined in the Notes to the Consolidated Income Statement with the objective to be consistent with the information used in internal Group reporting to measure the performance of Group companies and information published by other comparable companies. APMs used in the Consolidated Cash Flow Statement Net capex \u2013 Purchase, capitalisation of intangible assets, purchase of property, plant and equipment less capex trade payables change of the period and proceeds from disposals of such assets. Free Cash Flow to the Firm \u2013 Net cash provided by operating activities, less Net capex. APMs used in the Notes to the Consolidated Financial Statements Net debt \u2013 Current and non-current borrowings, less Cash and cash equivalents (Note 2.17). Net working capital \u2013 Inventories, trade receivables and contract assets, prepaid expenses and other current assets less trade accounts payable, contract liabilities and other current liabilities excluding accrued interest receivable and payable (Note 2.25). Free Cash Flow to Equity \u2013 Free Cash Flow to the Firm, less disposal/(acquisition) of investments, financial assets and derivative financial instruments, net, repayment of lease liabilities and after interests and premium paid net of interest received. Free cash flow to Equity does not take into account the dividends paid to shareholders and non-controlling interests as well as earnings paid to hybrid capital holders (Note 2.29). The Group believes that providing these APMs enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects, consistent with how the Group measures and forecasts the Group\u2019s performance, especially when comparing such results to previous periods or objectives and to the performance of our competitors. This enables the Group to demonstrate the underlying profitability of the business \u2013 i.e., what the performance would be if the investments as described in Note 1.21 were not undertaken. In the interest of full transparency, the Group discloses both the adjusted results (i.e., without the separately disclosed items) and full reported results (i.e., including the separately disclosed items). This information should be considered in addition to, but not in lieu of, information prepared in accordance with IFRS. 1.21. Mature scope and Separately disclosed items In order to present the performance of the Group in a clear, consistent and comparable format, certain items are disclosed separately in the Consolidated Income Statement. Mature scope Mature scope excludes start-ups and acquisitions in significant restructuring. A business will generally be considered mature when: i) The Group\u2019s systems, structure and processes have been deployed; ii) It has been audited, accredited, qualified and used by the relevant regulatory bodies and the targeted client base; iii) It no longer requires above-average annual capital expenditures, exceptional restructuring or abnormally large costs with respect to their current revenues for deploying new Group IT systems. The list of entities classified as mature is reviewed at the beginning of each year and is relevant for the whole year. In 2024, 94% of total Group revenues were included in the mature scope (95% in 2023). Separately disclosed items Separately disclosed items are defined in Note 1.20 (see details in Note 2.5). One-off costs from network expansion, integration, reorganisation, discontinued operations and other non-recurring income and costs One-off costs from network expansion, integration, reorganisation costs, such as reducing overhead and consolidating facilities, are included in the separately disclosed items as the Group believes that these effects are not indicative of the Group\u2019s normal operating income and expenses. Network expansion refers to merger and acquisition related efforts and expenses, mainly impacting our mature business activities. Discontinued operations are a component of the Group\u2019s core business or product lines that have been disposed of, or liquidated; or a specific business unit or a branch of a business unit that has been shut down or terminated, and are reported separately from continued operations. Other non-recurring income and costs are also disclosed separately, as they are either isolated or cannot be expected to occur again with any regularity or predictability and as the Group believes they are not indicative of the Group\u2019s normal operating income and expenses. These include gains or losses on significant litigation-related matters. Temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring The non-mature scope of start-ups or acquisitions in significant restructuring are companies or business activities established to develop an existing business model, transfer technology or a specific strategy. They are generally greenfield operations, or, in certain cases, newly acquired businesses bought to achieve a target market share in a given geography that are not operating optimally, but that have the potential to operate efficiently and profitably once restructured or reorganised to the Group\u2019s model. However, the reorganisation measures required are so large that they have a significant negative impact on the ongoing business of the Group. Start-ups are generally undertaken in new markets, and in particular emerging markets, where there are often limited viable options for acquisitions or in developed markets when Eurofins transfers technology developed by its R&D and Competence Centers abroad or expands geographically by replicating its standardised laboratories or blood collection points. Given that the costs or operating losses incurred in the start-up or restructuring phase are temporary and should cease within a 3-5 year period on average, it is the Group\u2019s view that they should be disclosed separately. Whilst the timeframe for these temporary costs or losses is finite, and should cease gradually, the businesses should continue to generate revenues for the Group indefinitely, and these are therefore not considered temporary. Start-up activities go through various stages of development before reaching optimal efficiency levels and can take several years to become profitable. The development process includes the creation or construction of the laboratory, hiring the appropriate staff, obtaining relevant accreditations, deployment of the IT infrastructure and dedicated IT solutions, developing the sales and marketing channels, and building up volumes and the revenue base. In general, start-up periods last for 2 to 3 years in mature markets and 2 to 5 years in emerging markets. The list of entities classified as start-ups or acquisitions in significant restructuring is reviewed at the beginning of each year and is relevant for the whole year. Temporary losses and other costs related to start-ups and new acquisitions undergoing significant restructuring are included in the separately disclosed items as these are investments in future growth prospects and distort the judgement of the underlying performance of the mature businesses of the Group. The one-off costs related to start-ups and acquisitions in restructuring are henceforth included in the temporary losses, which were previously disclosed separately. This will increase the transparency of the SDI disclosures, providing a comprehensive view of the performance of the non-mature business. The 2023 SDI disclosures have been adjusted accordingly to reflect this change in presentation. Depreciation costs specific to start-ups and acquisitions undergoing significant restructuring The line corresponds to the line \u201cdepreciation\u201d of the entities classified as start-ups or acquisitions in significant restructuring. Share-based payment charge and acquisition-related expenses, net Separately disclosed items also include share-based payment charge, impairment of goodwill, and amortisation/impairment of acquired intangible assets, recording of negative goodwill as well as income from reversal of such costs and from unused amounts due for business acquisitions as all these transactions are without cash impact in the Consolidated Financial Statements. Furthermore, the amortisation of acquired intangible assets is included because a significant portion of the purchase price for acquisitions may be allocated to intangible assets. All transaction costs and long-term incentives/ retention bonus related to acquisitions during the year are disclosed separately. There are a number of different professionals that may assist throughout the process of planning, negotiating, performing due diligence, and closing of the transaction. Examples include intermediaries (investment bankers or business brokers), legal professionals (lawyers) and accounting professionals. These costs are specific and directly related to the transaction and are usually paid at or around the closing of the relevant transaction. These costs are disclosed separately also due to the fact that if the Group would stop its external growth, i.e., acquisitions, and would only focus on internal growth, most of these costs would disappear instantly and the EBIT would increase mechanically. Furthermore, these costs do not correspond to the Group\u2019s business of providing analytical solutions to its customers. Gain and loss on disposal of subsidiaries, net These include gains or losses on the disposal of a business or real estate to third party or liquidation. Net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income) and related to hybrid capital Net finance costs related to excess cash and one-off financial effects correspond to cash earmarked for future investments/ acquisitions and not needed for the existing business. Excess cash is calculated as the difference between the total Consolidated cash balance at month-end and the minimum liquidity position required to operate the business, as based on a percentage of sales (considered to be 5% of the annualised revenues of the rolling last three months) and split proportionately between Equity, Gross financial debt and hybrid capital. The finance cost related to excess cash is then calculated using the weighted average interest rate of each debt instrument and coupon on hybrid capital on the Balance Sheet of the Group. Tax effect from the adjustment of all separately disclosed items On all items listed above, the related tax effects are calculated. Total impact on earnings attributable to hybrid capital investors This item corresponds to the Net finance costs related to hybrid capital excess cash. The Group believes that the separate disclosure of these items enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects and allows better comparisons of operating results which are consistent over time and with peer companies. 1.22. Application of standards, amendments and interpretations Standards, amendments and interpretations adopted by the European Union and effective as of 1 January 2024 The accounting policies applied for the preparation of these Consolidated Financial Statements are consistent with those applied in the preparation of Consolidated financial statements for the year ended 31 December 2023. Other standards, amendments and interpretations newly applicable as of 1 January 2024 Other standards, amendments and interpretations newly applicable as of 1 January 2024: \u25aa Lease Liability in a Sale and Leaseback \u2013 Amendment to IFRS 16 \u25aa Supplier Finance Arrangements \u2013 Amendments to IAS 7 and IFRS 7 \u25aa Classification of Liabilities as Current or Non-Current and Non-current Liabilities with Covenants \u2013 Amendment to IAS 1. Other standards applicable from 1 January 2024 have been evaluated by the Group and have no material impact on these Consolidated Financial Statements. New standards and interpretations not yet adopted by the European Union IFRS 18 \u2013 Presentation and Disclosure in Financial Statements. IFRS 18 was issued in April 2024 and applies to an annual reporting period beginning on or after 1 January 2027. IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027. Annual Improvements to IFRS - Volume 11 was issued in July 2024 and applies to an annual reporting period beginning on or after 1 January 2026. 1.23. Geopolitical instability The ongoing conflicts in Ukraine and the Middle East, and any possible escalations that may follow as well as, the macroeconomic headwinds related to persistently high inflation, interest rates, deglobalisation and other factors have impacted the economy and financial markets globally. The Group\u2019s exposure to markets with which conflicts are ongoing is limited (Note 2.30 Country risks). As a consequence, these consolidated financial statements were prepared with particular attention to (i) the impairment of non-current assets, (ii) the appropriateness of the allowance for trade receivables, unbilled revenue and work in progress, (iii) the level of provision for risks, as well as (iv) accounting for government grants. No material impacts were recognised in these consolidated financial statements, except those listed in Notes 2.9, 2.10, 2.14 and 2.40. 2. Notes to the Consolidated Financial Statements 2.1. Segment information Operating segments are components of the Group\u2019s business activities about which separate financial information is available that is evaluated regularly by the Chief Operating Decision Maker (\u201cCODM\u201d). The Group is very decentralised with a large number of small and medium size companies in many countries. For practical reasons, the sets of information provided to the CODM, who is the Chief Executive Officer of the Group, aggregate these legal entities based on geographical areas and leadership structure. This aggregation can vary over time depending on changes in management, organisation or leadership. The rapid evolving nature of the Group also results in a constant adaptation of the matrix of its organisation. When necessary, the CODM may review financial information at a more disaggregated level. Eurofins has three reportable segments: Europe, North America and Rest of the World. Europe is the combination of three reporting segments (Groups of Cash Generating Units): France, DACH countries (Germany, Austria and Switzerland) and Other European Countries (OEC). Other European Countries include Benelux, Nordic Region, UK and Ireland, Southern Europe and Central & Eastern Europe. North America corresponds to the U.S. and Canada. As Eurofins still generates modest revenues in Asia and Middle East, South America, Australia and New Zealand, those 3 regions that represent future growth potential are followed internally in a single segment \u201cRest of the World\u201d. The key segmental performance measures are the EBITDA and EBITAS, which Management believes are the most relevant measures to evaluate the financial performance of the reportable segments. In \u20ac millions North Rest of the Group service Europe 1 Total America World functions2024 Revenues 3,549.1 2,660.3 741.6 - 6,951.0 2Intersegment revenues55.4 34.9 28.8 - 119.2 Operating costs, net -2,951.1 -1,939.4 -580.3 -40.9 -5,511.6 EBITDA 598.0 720.9 161.4 -40.9 1,439.4 Depreciation and amortisation -265.5 -189.2 -78.0 -64.1 -596.9 EBITAS 332.5 531.7 83.4 -105.0 842.5 Share-based payment charge and -29.9 -74.5 -4.3 -29.6 -138.3 acquisition-related expenses, net Gain and loss on disposal of subsidiaries, -9.5 - -14.0 -0.1 -23.6 net EBIT 293.0 457.2 65.1 -134.8 680.5 Finance income 1.3 0.1 1.1 21.8 24.2 Finance costs -23.5 -17.5 -10.1 -100.1 -151.2 Share of profit of associates 0.5 - - 0.5 1.0 Profit before income taxes 271.2 439.8 56.1 -212.5 554.6 Income tax expense -41.2 -32.3 -13.1 -62.5 -149.1 Net profit for the year 230.0 407.5 43.0 -275.1 405.5 3 Total assets4,502.4 4,453.5 1,264.7 667.7 10,888.4 Cash and cash equivalents 98.1 23.0 105.3 387.4 613.9 3 Net capex-187.7 -200.8 -68.4 -61.3 -518.2 2023 Revenues 3,306.3 2,507.1 701.2 - 6,514.6 2Intersegment revenues52.4 35.4 23.4 0.1 111.3 Operating costs, net -2,843.5 -1,852.6 -562.3 -21.8 -5,280.2 EBITDA 462.8 654.5 138.9 -21.8 1,234.4 Depreciation and amortisation -259.9 -172.7 -74.2 -58.1 -565.0 EBITAS 202.9 481.8 64.7 -80.0 669.4 Share-based payment charge and -46.9 -71.0 -12.2 -7.6 -137.7 acquisition-related expenses, net Gain and loss on disposal of subsidiaries, -1.2 - net EBIT 154.8 410.8 52.6 -88.2 529.9 Finance income 1.6 0.4 1.0 19.9 22.8 Finance costs -21.4 -15.9 -11.0 -81.5 -129.8 Share of profit of associates - - - 0.4 0.4 Profit before income taxes 134.9 395.2 42.6 -149.4 423.3 Income tax expense -30.8 -26.3 -15.6 -42.8 -115.5 Net profit for the year 104.1 369.0 27.0 -192.2 307.8 3Total assets4,440.3 3,873.9 1,244.6 1,329.7 10,888.6 Cash and cash equivalents 103.1 9.4 95.6 1,013.1 1,221.2 3 Net capex-193.7 -215.2 -68.2 -66.6 -543.6 1 Corresponds to Group services functions (GSF) for Income Statement information and Group holding companies\u2019 transactions for the other captions. 2 Intersegment revenues are limited between segments and made at arm\u2019s length, but intrasegment revenues are more significant within each segment under Eurofins hub and spoke model. 3 Total assets and Net capex are shown in the geographical area in which the assets are located. 2.2. Revenues Set out below is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 2.1): Europe North America Rest of the World Total In \u20ac millions 2024 2023 2024 2023 2024 2023 2024 2023 Major service lines Sample-based business3,031.5 2,809.3 2,119.4 1,962.1 661.0 616.1 5,811.9 5,387.5 Study-based business 257.9 267.3 221.4 222.8 41.8 50.8 521.0 540.9 FTE-based business 203.3 179.5 236.9 238.9 37.7 30.4 477.8 448.8 Product-based business 55.2 49.8 82.7 83.3 1.0 4.0 138.9 137.0 Other 1.3 0.4 - - 0.1 - 1.4 0.4 Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 Timing of revenue recognition Revenue recognised at a 1,107.5 1,042.4 792.9 761.5 106.5 79.0 2,006.8 1,882.9 point in time Revenue recognised over 2,441.6 2,263.9 1,867.4 1,745.5 635.1 622.2 4,944.2 4,631.7 time Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 The Group\u2019s contract balances are as follows: In \u20ac millions Note 2024 2023 Accrued sales 127.6 139.9 Amounts due by customers for analysis in progress 178.5 167.8 Contract assets 2.15 306.2 307.7 Advance payments received -45.6 -65.2 Deferred revenues -150.4 -127.6 Contract liabilities -195.9 -192.8 Net Balance Sheet position 110.2 114.9 % of total revenues due by customers for analysis in progress, net of deferred revenues 0.4% 0.6% The part of contract assets and liabilities that are not unwounded during the subsequent year is not material. The remaining performance obligations (unsatisfied or partially satisfied) on contracts with a duration over a year, expected to be recognised in the following years amount over \u20ac350m as of 31 December 2024, of which 2/3 are expected to be recognised in revenue in 2025. 2.3. Operating costs, net In \u20ac millions 2024 2023 Cost of materials and services -2,238.8 -2,151.1 Personnel expenses -3,226.8 -3,078.8 Other operating income and expenses, net -46.0 -50.3 Total -5,511.6 -5,280.2 Other operating income and expenses are mainly related to one-off costs from integration, reorganisation, discontinued operations and other non-recurring income and costs included in SDI, see Note 2.5 for further details. 2.4. Employees The average number of full-time employees per geographical location is summarised as follows: Weighted average 2024 2023 Europe 30,649 30,716 North America 14,468 14,415 Rest of the World 11,857 11,636 1Total FTE56,974 56,767 As of 31 December 2024, the total headcount within the Group reached 62,696 employees (61,798 in 2023). 1 In 2024, FTE in Group service functions represent 3,249 FTE (3,221 in 2023). 2.5. Separately disclosed items In \u20ac millions 2024 2023 One-off results Temporary Total One-off Temporary Total related to losses and SDI results losses and SDI Notmature scope other related other e costs/income to costs/income related to non-mature related to non-mature scope scope mature scope Revenues 396.2 325.2 Operating costs, net -41.7 -467.3 -37.7 -416.8 EBITDA -41.7 -71.1 -112.9 -37.7 -91.6 -129.3 Depreciation and amortisation -2.6 -58.9 -61.5 - -43.0 -43.0 EBITAS -44.3 -130.0 -174.4 -37.7 -134.6 -172.3 Share-based payment charge and 2.6 -138.3 -137.7 acquisition-related expenses, net Gain and loss on disposal of 2.26 -23.6 -1.8 subsidiaries, net EBIT -336.3 -311.8 Finance income 16.6 7.9 Finance costs -9.3 -9.0 Net finance costs related to borrowing and investing excess cash and one-7.3 -1.1 off financial effects (net of finance income) Tax effect from the adjustment of all 47.5 52.9 separately disclosed items Net Profit impact -281.6 -260.0 Non-controlling interests of separately -0.5 -0.1 disclosed items Earnings attributable to owners and -281.1 -259.9 hybrid capital investors impact Earnings attributable to hybrid capital investors impact (net finance costs -4.6 -5.9 related to hybrid capital excess cash) The EBITDA impact of the Separately Disclosed Items (SDIs) amounted to \u20ac112.9m (\u20ac129.3m in 2023). This includes one-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income in our mature business, and temporary losses and other costs and income from our non-mature scope related to start-ups and acquisitions in significant restructuring. Start-ups and acquisitions undergoing significant restructuring The revenues related to start-ups and acquisitions undergoing significant restructuring amounted to \u20ac396.2m in 2024 (\u20ac325.2m in 2023). With operating costs of \u20ac467.3m in 2024 and \u20ac416.8m in 2023, this scope generated losses at EBITDA level totalling to \u20ac71.1m, significantly lower than in 2023 (\u20ac91.6m). This decrease was primarily due to improvements in profitability in many start-up activities, notably in the Genomics and In Vitro Diagnostics (IVD) business lines as they continue making progress with post-COVID refocussing measures. Depreciation costs increased in 2024 mainly due to the higher number of start-ups and amounted to \u20ac58.9m (\u20ac43.0m in 2023). Consequently, this scope generated losses at EBITAS level totalling to \u20ac130.0m, which is slightly lower than in 2023 (\u20ac134.6m). One-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income and costs One-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income and costs in the mature scope totalled \u20ac41.7m and contain significant amounts for the closure of two sites (one in Germany, one in the U.S.) and ongoing restructuring actions. Net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income) The finance costs included within the SDIs for 2024 relate primarily to interest paid on excess cash as in 2023. In 2024, the average monthly cash balance, net of overdrafts was \u20ac848m (\u20ac882m in 2023). The position as of 31 December 2024 was \u20ac613m (\u20ac1,221m as of 31 December 2023). This led to a decreasing average excess cash of \u20ac502m in 2024 (\u20ac556m in 2023). This excess cash has generated interest income for an amount of \u20ac16.6m (\u20ac7.9m in 2023) included in the line \u201cOther financial income\u201d (Note 2.7). The borrowing and investment of this excess cash have generated net finance income of \u20ac+7.3m and an impact of \u20ac-4.6m on earnings attributable to hybrid capital investors in 2024 (\u20ac-1.1m and \u20ac-5.9m respectively in 2023). 2.6. Share-based payment charge and acquisition-related expenses, net In \u20ac millions Note 2024 2023 Share-based payment charge 2.27 -21.8 -23.3 Amortisation of acquired intangible assets 2.11 -94.7 -99.3 Impairment of acquired intangible assets 2.11 -17.1 -29.8 Transaction costs related to acquisitions -10.3 -8.2 Negative goodwill 2.3 - Break-up fee related to a transaction -13.5 - Unused amounts due for business acquisitions 2.22 16.8 22.9 Acquisition-related expenses, net -116.5 -114.4 Total -138.3 -137.7 Amortisation of intangible assets decreased by \u20ac4.6m due to previous year impairments (Note 2.11). Break-up fee concerns an aborted deal in Poland. Negative goodwill is in relation with a Japanese acquisition. The impairment of acquired intangible assets and reversal of unused amounts due for business acquisitions is primarily related to Transplant Genomics Inc. in 2024 and 2023. In April 2023, Transplant Genomics Inc. in the U.S. has been significantly impacted by the termination of the OmniGraf dual-biomarker rejection panel following revised billing guidance by MolDX in the U.S. effective 1 April 2023 (sales of \u20ac14.6m in 2023, none in 2024). 2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests. 2.8. Income and deferred tax In 2024, the income tax expense amounted to \u20ac149.1m (\u20ac115.5m in 2023). The components of income tax expense are as follows: In \u20ac millions 2024 2023 Current tax expense -180.1 -156.9 Global Minimum top-up tax -5.0 - Deferred tax income 35.9 41.4 Income tax expense -149.1 -115.5 Eurofins\u2019 operations are subject to income taxes in various jurisdictions. The statutory income tax rate varies by country and the one of Luxembourg remains unchanged at 24.94% in 2024. The reconciliation of the weighted average statutory income tax rate to the effective income tax rate is as follows: In \u20ac millions 2024 2023 Profit before income taxes 554.6 423.3 Theoretical income tax expense -98.0 -68.7 Weighted average theoretical income tax rate (%) 17.7% 16.2% 1Withholding and other taxes-23.0 -23.3 Global Minimum top-up tax -5.0 - 2Non-deductible expenses (-) / Non-taxable income (+)-69.5 -41.9 3Deductible expenses not accounted for in the Consolidated Income Statement114.4 95.6 4Unrecognised tax losses and credit carryforwards-60.0 -61.7 Tax adjustments due to changes in tax treatments -8.0 -15.5 Effective income tax expense -149.1 -115.5 Effective income tax rate 26.9% 27.3% 1 This line includes taxes based on other taxable income aggregate such as CVAE (\u201cCotisation sur la Valeur Ajout\u00e9e des Entreprises\u201d) in France and IRAP (\u201cImposta Regionale Sulle Attivit\u00e0 Produttive\u201d) in Italy as well as withholding taxes and non-recoverable value added tax. 2 Non-deductible expenses are mainly related to (financing) costs not deductible in Luxembourg due to domestic tax rules and the Base Erosion and Anti-Abuse Tax (BEAT) in the U.S. 3 Deductible expenses not accounted for in the Consolidated Income Statement are mainly related to the tax deductible impairments of equity shares performed in Luxemburg but eliminated at consolidation level. 4 Unrecognised tax losses are linked to tax losses for which the probability of use is considered as not sufficient to recognise deferred tax assets as of 31 December 2024. The income tax paid for each period is the following: In \u20ac millions 2024 2023 Income taxes paid -160.7 -139.7 Income taxes paid in 2024 are higher than the amount paid in 2023 in relation with the improvement of the profitability and resulting taxable income. In \u20ac millions 2024 2023 Corporate income tax assets 101.8 118.3 Corporate income tax liabilities 35.5 26.7 Corporate income tax assets and liabilities, net 66.3 91.6 Deferred tax positions are shown on the balance sheet as follows: 2024 2023 Deferred tax Deferred tax Deferred tax Deferred tax In \u20ac millions assets liabilities assets liabilities Total deferred tax assets / (liabilities) 210.1 -189.3 164.0 -180.2 Offset of deferred taxes -79.8 79.8 -70.2 70.2 Deferred tax assets / (liabilities), net 130.3 -109.5 93.8 -110.0 Deferred tax assets and liabilities positions, net - 20.8 - -16.2 Movements in net deferred tax assets and liabilities relate to the following underlying assets and liabilities and tax loss carry forwards (including tax credit carry forwards) as presented in the table below: In \u20ac millions Classification 2024 2023 Balance as of 1 January -16.2 -57.9 Business combinations 5.0 -0.4 Deferred taxes on retirement benefit obligations and FVOCI change in OCI -4.2 1.1 Deferred taxes on net investment hedge change in OCI - - Deferred taxes on hybrid capital distribution change in Equity 3.4 - Tax credit relating to share-based payment charge change in Equity -3.4 -1.7 Deferred tax income Income Statement 35.9 41.4 Translation differences and other 0.3 1.2 Balance as of 31 December 20.8 -16.2 Deferred tax assets are recognised for temporary differences, unused tax loss and tax credits carried forward to the extent that realisation of the related tax benefits is probable. The ultimate realisation of deferred tax assets depends on the taxable income to be generated in the countries where they were recognised and during the periods when they become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. The Business combinations relate to the deferred taxes on intangible assets recognised on the purchase price allocation (Note 2.26). Tax credits reversals relating to share-based payment charge are linked to U.S. leaders\u2019 potential gains on stock options that are tax deductible (\u20ac-3.4m in 2024 versus \u20ac-1.7m in 2023) and are adjusted in relation with the share price development. In 2024, deferred tax liabilities related to the net investment hedge positive revaluation are netted directly against deferred tax assets on capital hybrid distribution and tax losses without any impact on OCI and Equity due to the loss-making situation of the Luxembourg tax unity. Movements in deferred tax assets and liabilities during the year are broken down as follows: Balance Recognised Recognised Business Translation Balance In \u20ac millions as of in Income in Equity & combina-differences as of 1 Statement OCI tions and other 31 December 2024 January Goodwill, Intangible -239.7 17.9 - -4.4 -9.8 -235.9 & accelerated tax depreciation Property, plant and equipment 36.0 14.1 - 0.4 -0.9 49.5 Tax loss carryforwards 36.0 -3.5 3.4 4.9 0.1 40.9 Retirement benefit obligations 12.2 1.1 -1.4 0.5 0.2 12.7 Other liabilities 139.3 6.2 -6.2 3.6 10.6 153.6 Net deferred tax assets/liabilities -16.2 35.9 -4.2 5.0 0.3 20.8 2023 Goodwill, Intangible -247.6 6.8 - -1.6 2.7 -239.7 & accelerated tax depreciation Property, plant and equipment 43.4 -7.9 - 0.4 0.1 36.0 Tax loss carryforwards 23.9 8.2 - -0.2 4.0 36.0 Retirement benefit obligations 12.5 -0.7 1.0 - -0.5 12.2 Other liabilities 109.9 35.0 -1.6 1.1 -5.0 139.3 Net deferred tax assets/liabilities -57.9 41.4 -0.6 -0.3 1.3 -16.2 The deferred tax liabilities on temporary differences in intangible assets amortisation and fixed assets depreciation are related to differences between amounts per consolidation books and amounts per tax books on intangible assets recognised as part of the acquisition; and on fixed assets and goodwill in case of taxable stock acquisition (e.g., eligible under \u00a7338(h)(10) in the US). No deferred tax is recognised for non-tax-deductible goodwill amounts. In 2024, the Group reversed deferred tax valuation allowances for \u20ac21.1m and activated interest limitations for \u20ac22m following a reorganisation of its U.S. based operations. As of 31 December 2024, the Group held an aggregate amount of \u20ac1,505m (\u20ac1,140m in 2023) of tax losses carried forward that can be offset against future taxable income and for which no deferred tax assets have been recognised due to the uncertainty of their future use. The Group has available tax loss and credit carryforwards which expire as follows: 2024 2023 Total Losses Unrecognised Total Losses Unrecognised In \u20ac millions Balance activated balance Balance activated balance < 5 years 76 - 75 38 1 37 5 to 15 years 76 7 69 57 8 49 >15 years 1,527 166 1,361 1,194 140 1,054 Total 1,678 173 1,505 1,289 149 1,140 The increase in tax losses carried forwarded is mainly from Luxembourg, France and Germany. In 2024, the Group activated tax losses in Eurofins Infinity Laboratory Group, LLC for an amount of \u20ac24.0m as part of its U.S. tax unity (Eurofins US Holdings, Inc.). The deferred tax assets on tax losses capitalised mainly include Eurofins Scientific SE (French branch) (\u20ac21.3m), Eurofins US Holdings, Inc. (\u20ac13.6m), Eurofins Biologie Sp\u00e9cialis\u00e9e SAS (\u20ac3.0m) in France and Eurofins Electric & Electronic Product Testing (\u20ac1.0m) in Switzerland, with an expectation to be used within the next seven years. Pillar Two corporate income tax legislation As of December 2023, the government of the Grand Duchy of Luxembourg, where the ultimate parent entity is incorporated, has enacted Pillar Two Global anti-Base Erosion (GloBE) Model rules as per \u201cEuropean Union Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union\u201d which aims to ensure an effective tax rate of at least 15 per cent for in-scope multinationals. Several jurisdictions in which the Group operates have enacted or substantially enacted similar legislation. The Group applies the IAS 12 exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. As of December 2024, most of Eurofins jurisdictions should benefit from the transitional country-by-country report (CbCR) safe harbours and a top-up tax should only be applicable in Ireland (\u20ac 5.0m), where the current domestic corporate income tax rate is below 15 per cent. The impact of the Pillar Two Global Minimum Tax is thus assessed to be limited on both the Group\u2019s effective tax rate and the income tax expense for financial year 2024. 2.9. Property, plant and equipment Office and IT Land, buildings and Machinery and equipment, Assets in In \u20ac millions leasehold laboratory Total furniture and progress improvements equipment vehicles Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2024 Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 1 January Business 32.5 38.1 28.6 0.2 5.1 - 0.1 66.4 38.3 104.7 Combinations Additions 216.2 130.2 222.2 0.3 43.1 27.6 18.1 499.6 158.1 657.7 Divestments -0.4 -0.9 -0.5 - -0.1 - - -0.9 -0.9 -1.9 Disposals -7.1 -10.1 -5.0 -0.1 -1.0 -3.6 - -13.2 -13.8 -27.0 Depreciation -119.7 -143.9 -191.7 -1.1 -52.2 -18.6 - -363.5 -163.6 -527.1 Impairment - - - - - - - - - - Translation differences 28.9 10.8 12.6 -0.3 1.7 -0.1 2.4 45.7 10.4 56.1 2 and otherBalance as of 1,076.3 522.6 566.0 2.1 129.5 36.3 227.1 1,998.8 561.0 2,559.8 31 December Cost 1,723.5 775.5 2,146.4 19.7 475.7 67.2 227.1 4,572.7 862.4 5,435.1 Accumulated -647.2 -253.0 -1,580.5 -17.6 -346.2 -30.8 - -2,573.9 -301.4 -2,875.2 depreciation Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2023 Cost 1,282.4 871.6 1,819.6 28.2 449.7 50.8 234.4 3,786.1 950.6 4,736.7 Accumulated -456.1 -423.0 -1,334.8 -23.1 -306.6 -25.5 - -2,097.5 -471.6 -2,569.1 depreciation Balance as of 826.4 448.6 484.8 5.1 143.1 25.3 234.4 1,688.6 479.0 2,167.7 1 January Business 5.1 17.3 5.1 0.1 1.1 - 0.6 11.9 17.3 29.2 Combinations Additions 207.1 180.4 204.1 1.1 51.8 25.4 5.7 468.7 206.9 675.5 Disposals -8.8 -8.9 -7.2 -0.6 -1.4 -3.3 - -17.4 -12.8 -30.1 Depreciation -105.0 -131.4 -192.0 -3.3 -54.1 -16.4 - -351.1 -151.2 -502.3 Impairment - - - - - - - - - - Translation differences 1.1 -7.5 5.0 0.8 -7.7 -0.1 -34.3 -35.9 -6.7 -42.6 and other Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 31 December Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation 1 Owned land, buildings and leasehold improvements and assets in progress include investment in some owned Group sites and leasehold improvements in third party sites. Land and buildings in owned Group sites represent a value above \u20ac850m. 2 In 2024, over \u20ac40m of the total assets under development were capitalised to buildings and building improvements at sites owned by the company. Write-offs and losses on disposal of property, plant and equipment amounted to \u20ac3.1m in 2024 (\u20ac10.1m in 2023). Depreciation on fixed assets is calculated using the straight-line method to write off their cost to their residual values over their estimated useful lives as follows: \u25aa Buildings 20 years \u25aa Leasehold improvements less than 10 years \u25aa Machinery and laboratory equipment 5 years \u25aa Office and IT equipment, furniture and vehicles 3-5 years \u25aa Right of Use over the lease period. Land represents a value of \u20ac197.5m as of 31 December 2024 and is not depreciated as it is deemed to have an indefinite life. In \u20ac millions Note 2024 2023 Additions (from table above) 499.6 468.7 Capex trade accruals and payables change of the period 2.25 -46.0 9.5 Purchase of property, plant and equipment (Cash Flow Statement) 453.6 478.1 2.10. Goodwill Eurofins has identified five groups of cash generating units: France, DACH countries (Germany/Austria/Switzerland), Other European Countries (OEC), North America and Rest of the World (ROW). The following is a summary of the goodwill allocation for each group of CGUs as of 31 December: In \u20ac millions North France DACH OECROW Total 2024 America Opening balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Acquisition through business 112.6 1.0 36.5 31.8 1.1 183.1 1combinationsDivestment - -0.4 -3.2 -5.5 -20.2 -29.2 Impairment - - - - - - 2Translation differences and other142.5 3.7 -7.7 -0.1 -3.0 135.4 Closing balance 2,242.0 969.3 363.9 806.3 459.1 4,840.7 Gross value 2,242.0 969.3 363.9 808.3 470.1 4,853.7 Impairment - - - -2.0 -11.0 -13.0 North 2023 France DACH OECROW Total America Gross value 2,039.0 984.2 319.8 703.0 491.1 4,537.1 Impairment - - - 2.0 11.0 13.0 Opening balance 2,039.0 984.2 319.8 701.0 480.1 4,524.1 Acquisition through business 10.7 2.8 16.2 62.3 22.3 114.3 1combinationsDivestment -1.2 -6.1 - -1.7 - -9.0 Impairment - - - - - - 2Translation differences and other-61.5 -15.9 2.3 18.4 -21.2 -78.0 Closing balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Gross value 1,987.0 965.0 338.2 782.0 492.2 4,564.4 Impairment - - - -2.0 -11.0 -13.0 1 In 2024, some amounts have been modified in the 12 months period in Belgium for an amount of \u20ac3.2m. 2 In 2024, part of the Goodwill recorded has been reallocated between the group of CGUs in relation with acquisitions in mutli-countries: Rest of the World \u20ac-2.8m, DACH \u20ac-7.2m and North America \u20ac+9.9m, Other European Countries \u20ac-3.7m, France \u20ac+3.7m. The \u201cAcquisition through business combinations\u201d and \u201cDivestment\u201d disclosures are further detailed in Note 2.26, 3.2 and 3.4. Goodwill Impairment testing The calculation model description is provided in Note 1.6. For impairment testing, goodwill is allocated to cash generating units (typically one level below segment level, i.e., at the business level), which represent the lowest level at which the goodwill is monitored internally for management purposes. Unless otherwise noted, the basis of the recoverable amount used in the annual impairment tests for the units disclosed further in this Note is the value in use. Key assumptions used in the value in use impairment tests for the units were sales growth rates, EBITDA margin and the rates used for discounting the projected cash flows (WACC). These cash flow projections were determined using Eurofins management\u2019s internal forecasts that cover an initial period from 2025 to 2029 after which a terminal value was calculated for 2030. For terminal value calculation, growth rates were capped at a historical long-term average growth rate. This methodology is consistent with the methodology applied in prior periods. The sales growth rates and EBITDA margin used to estimate cash flows are based on past performance, external market growth assumptions and industry long-term growth averages. Management believes that the volume of sales in each period is the main driver for revenue and costs. Eurofins takes into consideration the impact of inflation on profits, margins, liquidity, climate risk as well as on the overall level of activity in its assumptions. The rates used for discounting the projected cash flows in goodwill impairment testing is based on a Weighted Average Cost of Capital (WACC), which in turn is based on business-specific inputs along with other inputs. The WACC is based on post-tax cost of equity and cost of debt, and is further calculated based on market data and inputs to accurately capture changes to the time value of money, such as the risk-free interest rate, the beta factor and country risk premium. As required by IAS 36, pre-tax discount rate is derived from the WACC. In order to properly reflect the different risk-profiles of different businesses, a WACC is determined for each group of CGUs. The key assumptions used for value in use calculations and values in use are as follows: In \u20ac millions Long term growth rate Pre-tax discount rate Value in use 2024 2023 2024 2023 2024 2023 North America 2.0% 2.5% 7.7% 7.3% 10,415 12,324 France 1.5% 2.0% 8.6% 8.3% 1,824 2,302 DACH 1.5% 2.0% 8.1% 7.6% 1,104 1,369 OEC 2.0% 2.5% 8.5% 8.6% 4,403 3,970 ROW 3.0% 3.5% 8.9% 8.8% 1,943 2,198 Total 19,689 22,163 The average annual growth rate of the revenues over the initial five-year period used in 2024 is between 2.5% and 7.3% depending on the geographical area (was between 0.4% and 7.3% in 2023). The average EBITDA margin used varies between 14% and 26% of the revenues depending on the geographic area for the five-year period (same as in 2023). Long term growth rates used to extrapolate cash flows beyond the initial five-year period have been decreased by 50bps to cap the terminal value pre-tax at an amount inferior to 80% of the total value. This created a decrease of the value in use ca. 2bn\u20ac, still leaving ample headroom vs goodwill values in each CGU. Net assets amount to \u20ac3,052m and include land and buildings net book value in 2024. Impairment test was run at 31 December 2024. In 2024, no impairment is required as these values are above the carrying value of each group of CGUs. As a result, the accumulated impairment was \u20ac13.0m as of 31 December 2024 (same in 2023). The results of the annual impairment test indicate that a reasonably possible change in key assumptions would not cause the value in use to fall below the carrying value for any of the Group CGUs (e.g. increasing or decreasing any assumptions (WACC, Long Term growth rate & Target EBITDA margin), individually or combined with +/-100 bps would not lead to any impairment). 2.11. Other intangible assets Intangible assets 2Other intangible In \u20ac millions related to SoftwareTotal 1assets acquisitions2024 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 Balance as of 1 January 646.9 136.5 12.7 796.0 Business combinations 76.8 0.3 -0.2 76.9 Additions - 74.1 0.6 74.8 Disposals - -0.1 - -0.1 Divestment -3.5 -0.2 - -3.6 Depreciation - -70.5 0.9 -69.6 Amortisation of acquired assets -94.7 - - -94.7 Impairment -17.1 - - -17.1 Translation differences and other 25.0 -1.4 1.7 25.3 Balance as of 31 December 633.4 138.7 15.7 787.8 Cost 1,505.5 620.2 22.4 2,148.2 Accumulated amortisation -872.1 -481.6 -6.7 -1,360.3 2023 Cost 1,407.3 492.9 18.0 1,918.2 Accumulated amortisation -623.1 -371.6 -4.4 -999.2 Balance as of 1 January 784.2 121.3 13.6 919.1 Business combinations 9.5 5.2 0.3 15.1 Additions - 71.2 0.8 72.0 Divestment -1.0 -0.5 - -1.5 Depreciation - -61.3 -1.4 -62.7 Amortisation of acquired assets -99.3 - - -99.3 Impairment -29.8 - - -29.8 Translation differences and other -16.6 0.5 -0.7 -16.8 Balance as of 31 December 646.9 136.5 12.7 796.0 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 1 In 2024, intangible assets related to acquisitions increased by \u20ac76.8m. Balance of intangible assets related to acquisitions as of 31 December 2024 include customer relationships (\u20ac562m), technology (\u20ac35m), tradename (\u20ac27m), and other (i.e., branding and marketing, backlog, non-compete agreements assets: \u20ac9m). Main items include customer relationships of Food Chemistry Testing Madison (ex-Covance) (\u20ac76m) andEAG (\u20ac72m) that will be fully amortised in 8 years. 2 Software includes \u20ac59.9m of internal development costs capitalised in 2024 (versus \u20ac64m in 2023). The expected useful lives of the intangible assets excluding goodwill are as follows: \u25aa Software development costs capitalised and software licences are amortised over their estimated useful life (maximum period of 3 years). \u25aa Customer relationships are amortised on a straight-line basis over their estimated useful lives (maximum period of 13 years). For outsourcing deals signed with a sales contract, the amortisation period is aligned with the duration of the contract. \u25aa Technology and other intangible assets are amortised on a straight-line basis over their estimated useful lives (maximum period of 15 years). \u25aa Tradename recognised on acquisitions are amortised on a systematic basis over their estimated useful lives (maximum period of 25 years). 2.12. Investments in associates Investment in associates (details in Note 3.6) amounted to \u20ac5.9m in 2024 (\u20ac5.3m in 2023). Other investments in associates were as follows: Main associates undertaking: Total Revenues Net profit Equity % of interest In \u20ac millions assets 12024Fasmac Co. Ltd. (JP) 11.1 1.3 9.5 8.6 41% Eurofins Laboratoire Coeur de France SAEML (FR) 7.5 0.7 4.1 2.0 49% Dermscan Asia Co., Ltd (TH) 1.4 0.4 1.5 1.2 34% 2Z.F.D GmbH (DE)- - - - 33% 12023Fasmac Co. Ltd. (JP) 11.0 1.0 9.7 8.2 41% Eurofins Laboratoire Coeur de France SAEML (FR) 5.9 -0.3 3.2 1.3 49% Dermscan Asia Co., Ltd (TH)1.2 0.3 1.4 1.1 34% Z.F.D GmbH (DE) 1.7 - 1.3 0.8 33% 1 Unaudited figures. 2 Z.F.D.GmbH (DE) figures from current period are not available. TREX, Ltd (ZA) and Studio Radiologico Ruggiero revenues, net profit and total assets are not available, but immaterial for the current period. No investments in associates were made in publicly traded entities. These six companies are not considered to be material to the Group. Share of profit of associates amounted to \u20ac1.0m in 2024 (\u20ac0.4m in 2023). 2.13. Non-current financial assets Non-current Non-current Non-current financial In \u20ac millions financial assets at financial assets at assets at amortised Total 2024 1FVTOCI2FVTPLcost Balance as of 1 January - 19.3 59.0 78.3 Changes : Acquisitions/additions - - 7.5 7.5 Sales/redemptions/reductions - - -3.9 -3.9 Business combinations - - -0.9 -0.9 Value adjustment through OCI - 28.8 - 28.8 Value adjustment through P&L - - - - Translation differences and other - 1.0 0.7 1.7 Balance as of 31 December - 49.1 62.4 111.5 2023 Balance as of 1 January 2.6 21.8 54.1 78.4 Changes : Acquisitions/additions - - 8.7 8.7 Sales/redemptions/reductions - - -10.2 -10.2 Business combinations -2.6 - 8.2 5.6 Value adjustment through OCI - -1.6 - -1.6 Value adjustment through P&L - - - - Translation differences and other - -0.9 -1.8 -2.6 Balance as of 31 December - 19.3 59.0 78.3 1 Fair value through profit or loss 2 Fair value through other comprehensive income FVTOCI relates to an investment in Vimta Labs Limited, a publicly listed company in India. Non-current financial assets at amortised cost are mainly lease deposits. 2.14. Inventories In \u20ac millions 2024 2023 Inventories (gross) 156.7 156.7 Inventory allowance -14.9 -17.7 Inventories, net 141.9 139.0 Gross value of inventories stabilised to \u20ac156.7m as of 31 December 2024 (\u20ac156.7m in 2023). The cost of inventories recognised as an expense during the period and included in \u201cOperating costs, net\u201d amounts to \u20ac750.6m in 2024 (2023: \u20ac730.2m). 2.15. Trade receivables In \u20ac millions 2024 2023 Trade receivables (gross) 1,154.9 1,136.1 Valuation allowance -60.5 -63.3 Trade receivables, net 1,094.3 1,072.8 The ageing analysis of trade receivables (gross) is set out below: In \u20ac millions 2024 2023 Current 778.7 767.3 Overdue 1-90 days 263.6 246.9 Overdue 91-360 days 52.2 55.5 Overdue > 360 days 60.3 66.4 Total 1,154.9 1,136.1 Provision for impairment of trade receivables amounts to \u20ac60.5m in 2024 (\u20ac63.3m in 2023). In \u20ac millions Valuation allowance 2024 2023 Balance as of 1 January 63.3 57.9 Additional allowance 9.2 27.6 Reversal -17.0 -22.0 Business Combinations 2.3 0.4 Divestment -0.4 - Translation differences and other 3.0 -0.6 Balance as of 31 December 60.5 63.3 The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables mentioned above. The loss allowance at 31 December 2024 and 31 December 2023 was determined as follows: 1-90 days 91-360 days Over 360 days In \u20ac millions Current 1Total past due past due past due2024 1Expected credit loss rates 0.6% 2.3% 21.1% 69.9%Trade accounts receivable (excl. VAT) 713.4 243.9 48.0 56.0 1,061.4 Contract assets (excl. VAT) 280.4 280.4 Loss allowance 5.6 5.7 10.1 39.1 60.5 1 A litigation of \u20ac19.5m related to Covid-19 activities is still pending in the Netherlands and partly accrued. 2023 1Expected credit loss rates 0.5% 2.2% 19.1% 68.8%Trade accounts receivable (excl. VAT) 711.1 230.7 52.3 62.4 1,056.5 Contract assets (excl. VAT) 283.4 283.4 Loss allowance 5.3 5.0 10.0 42.9 63.3 The Group does not hold any collateral as security. For more details regarding the credit risk of the Group, refer to Note 2.30. The contract assets were quite stable in 2024 vs 2023, like the contract liabilities. 2.16. Prepaid expenses and other current assets In \u20ac millions 2024 2023 Prepaid expenses 85.7 84.9 Other receivables 106.4 118.0 Accrued interest receivables 0.1 0.2 Total 192.2 203.1 Other receivables correspond mainly to tax and social receivables. 2.17. Cash and cash equivalents, bank overdrafts and Net Debt Cash and cash equivalents less bank overdrafts In \u20ac millions 2024 2023 Short term deposits 83.3 472.1 Cash in hand 530.6 749.1 Cash and cash equivalents 613.9 1,221.2 Bank overdrafts -0.6 -0.2 Total 613.2 1,220.9 Short term deposits with banks with a maturity below 3 months are mostly owned by Eurofins Finance Luxembourg S.\u00e0 r.l. for \u20ac54.9m. Net debt In \u20ac millions Note 2024 2023 Total borrowings 2.18 3,610.3 3,926.7 Cash and cash equivalents -613.9 -1,221.2 Total 2,996.4 2,705.5 2.18. Borrowings Variation of borrowings In \u20ac millions Short Treas-Schuld- Com-term Bank Lease Issu-ury 2024 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,700 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Cash impact Increase of borrowings - - 30.0 50.0 38.0 - - - 118.0 Repayment of borrowings -447.8 - - - -30.0 - - - -477.7 Repayment of lease 1- - - - - -160.8 - - -160.8 liabilitiesNon cash impact Lease subscriptions - - - - - 158.1 - - 158.1 Exit of lease liabilities - - - - - -17.3 - - -17.3 Amortisation of issuance - - - - - - 4.8 - 4.8 costs Business combinations - - - - 3.9 38.0 - - 42.0 Divestment - - - - - -1.0 - - -1.0 Treasury shares in transit - - - - - - - 2.5 2.5 Translation differences - - - - 3.1 11.5 - - 14.6 and other Total 2,252.2 536.5 30.0 50.0 152.3 607.5 -21.3 2.5 3,609.7 Bank overdrafts 0.6 Balance as of 31 3,610.3 December Short Treas-Schuld-Com-term Bank Lease Issu-ury 2023 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,100.0 536.5 75.0 - 109.9 527.6 -26.8 - 3,322.2 Cash impact Increase of borrowings 600.0 - - - 42.6 - -4.1 - 638.5 Repayment of borrowings - - -75.0 - -15.0 - - - -90.0 Repayment of lease 1- - - - - -151.2 - - -151.2 liabilities- Non cash impact - Lease subscriptions - - - - - 206.9 - - 206.9 Exit of lease liabilities - - - - - -14.1 - - -14.1 Amortisation of issuance - - - - - - 4.7 - 4.7 costs Business combinations - - - - 2.2 17.6 - - 19.8 Translation differences - - - - -2.5 -7.8 - - -10.3 and other Total 2,700.0 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Bank overdrafts 0.2 Balance as of 31 3,926.7 December 1 Repayment of lease liabilities excl. interest paid (Note 2.7) The split of the borrowings between current and non-current are as follows:In \u20ac millions 2024 2023 Current Non-Current Total Current Non-Current Total Bonds - 2,252.2 2,252.2 447.8 2,252.2 2,700.0 Schuldschein loan 233.5 303.0 536.5 - 536.5 536.5 Commercial paper 30.0 - 30.0 - - - Short term Money Market 50.0 - 50.0 - - - lines Bank borrowings 16.3 136.0 152.3 15.1 122.0 137.2 Lease liabilities 150.2 457.3 607.5 142.7 436.1 578.9 Issuance costs -4.3 -17.0 -21.3 -4.8 -21.3 -26.1 Treasury shares in transit 2.5 - 2.5 - - - Bank overdrafts 0.6 - 0.6 0.2 - 0.2 Total borrowings 478.8 3,131.5 3,610.3 601.1 3,325.6 3,926.7 Eurobonds In \u20ac millions 31 December 31 December Nominal Nominal Issue date Maturity 2024 2023 value upon interest rate issuance Eurobond 2024 - 447.8 650.0 2.125% July 2017 July 2024 Eurobond 2026 302.2 302.2 600.0 3.75% May 2020 July 2026 Eurobond 2029 600.0 600.0 600.0 4.0% June 2022 July 2029 Eurobond 2030 600.0 600.0 600.0 4.75% August 2023 September 2030 Eurobond 2031 750.0 750.0 750.0 0.875% May 2021 May 2031 Total 2,252.2 2,700.0 In June 2024, the Group repaid the \u20ac447.8m senior unsecured Eurobond 2024 (ISIN: XS1651444140) one month ahead of its maturity date on 25 July 2024. In August 2023, the Group raised \u20ac600m of senior unsecured Eurobonds. The bonds have a 7-year maturity (due on 6 September 2030) and bear an annual fixed rate coupon of 4.75%. The Bonds are listed on the regulated market of the Luxembourg stock exchange (ISIN XS2676883114). The proceeds of those bonds were used to fund Eurofins\u2019 general corporate purposes, including the refinancing of the aforementioned outstanding \u20ac448m Fixed Rate Bonds (ISIN: XS1651444140). The quoted values of the Company\u2019s Eurobonds are disclosed in Note 2.34. Commercial paper In September 2017, Eurofins set up a Negotiable European Commercial Paper programme (\u201cNEU CP\u201d) on the French capital market. This programme is used to issue short term notes with a minimum size of \u20ac0.2m and maturity of less than one year. The maximum amount of the programme is \u20ac750m as of 31 December 2024 (same as of 31 December 2023). At the end of December 2024, \u20ac30m notes were outstanding under this programme (\u20ac0m notes outstanding as of 31 December 2023). Schuldschein loan In July 2018, Eurofins issued a \u20ac550m Schuldschein loan (\u201cCertificate of Indebtedness\u201d). The Schuldschein loan was structured in tranches with maturities of 4 and 7 years, with both fixed and floating interest rates. In the 4-year tranches, the fixed rate tranche was priced at a fixed rate of 1.073% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 95bps per annum. In the 7-year tranches, the fixed rate tranche was priced at a fixed rate of 1.834% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 130bps. In October 2020, the Company reimbursed \u20ac221m of the Schuldschein loan tranches maturing in July 2022. In January 2021, the Company reimbursed an additional \u20ac97m of the Schuldschein loan tranches maturing in July 2022. In July 2022, the Company reimbursed the remaining tranche of \u20ac45.5m. The remaining Schuldschein loan issued in 2018 amounted to \u20ac186.5m at the end of December 2024. In October 2020, the Company issued a new \u20ac350m Schuldschein loan (\u201cCertificate of Indebtedness\u201d) offering a blended interest rate of 1.78% with an average maturity of 7.8 years. This Schuldschein loan is structured in tranches of 5, 7 and 10 years, with both fixed and floating interest rates, with more than 85% of the transaction on the 7 and 10-year tenors. Leases The following table presents a reconciliation between the total of future minimum lease payments and their present value. 2024 2023 Future Interest Present Future Interest Present minimum lease value of minimum lease value of payments minimum payments minimum lease lease In \u20ac millions payments payments Less than one year 177.0 26.8 150.2 168.5 25.7 142.7 Between one and five years 412.5 54.9 357.6 389.7 49.6 340.2 More than five years 112.2 12.5 99.7 106.5 10.6 96.0 Lease liabilities 701.6 94.1 607.5 664.7 85.8 578.9 In 2024, the repayment of lease liabilities amounted to \u20ac192m (repayment of lease liabilities excl. interest paid: \u20ac161m and interests on lease liabilities: \u20ac32m). Bilateral credit lines At year-end 2024 and 2023, Eurofins had not used any of its bilateral credit lines. As of 31 December 2024, Eurofins had access to over \u20ac1bn committed mid-term (3 to 5 years) bilateral bank credit lines (same as in 2023). None of the bilateral credit lines is maturing in 2025. Short term money market lines In December 2024, Eurofins set up an uncommitted short term money market line. At the end of December 2024, \u20ac50m were outstanding under this program. 2.19. Interest due on borrowings and earnings due on hybrid capital In \u20ac millions 2024 2023 Interest due on borrowings 35.3 39.8 Earnings due on hybrid capital callable in 2025 1.7 1.7 Earnings due on hybrid capital callable in 2028 17.7 17.7 Earnings due on hybrid capital 19.4 19.4 Total 54.7 59.2 2.20. Hybrid capital Hybrid Hybrid 31 December 31 December issuance purchased/ 2024 2023 In \u20ac millions redeemed Hybrid capital with a first call date on 13 November 2025 400.0 - - 400.0 Hybrid capital with a first call date on 24 July 2028 600.0 - - 600.0 Outstanding as of end of period 1,000.0 - - 1,000.0 Hybrid capital with a first call date on 24 July 2028 In January 2023, Eurofins raised a \u20ac600m hybrid capital. This instrument has a perpetual maturity but is callable at par by Eurofins in July 2028. This hybrid capital bears a fixed annual coupon of 6.75% until the first call date; then a floating coupon of Euribor3m + 424.1bps until January 2033; then a floating coupon of Euribor3m +524.1bps. The instrument is listed on the regulated market of the Luxembourg stock exchange (ISIN XS2579480307). Hybrid capital with a first call date on 13 November 2025 In November 2017, Eurofins raised a \u20ac400m hybrid capital. The instrument has a perpetual maturity but is callable at par by Eurofins in November 2025. This hybrid capital bears a fixed annual coupon of 3.25% until the first call date; then a floating coupon of Euribor3m + 266.7bps until November 2027; then a floating coupon of Euribor3m +366.7bps. The instrument is listed on the regulated market of the Luxembourg stock exchange (ISIN XS1716945586). Hybrid capital with a first call date on 29 April 2023 In April 2015, Eurofins raised a \u20ac300m hybrid capital. The instrument had a perpetual maturity but was called at par by Eurofins in April 2023. This hybrid capital bore a fixed annual coupon of 4.875% until the first call date and a floating coupon of Euribor3m + 701 bps thereafter. The instrument was listed on the regulated market of the Luxembourg stock exchange (ISIN XS1224953882). In June 2022, Eurofins purchased \u20ac117.3m of this existing hybrid capital and redeemed the balance (\u20ac182.7m) in April 2023. The impact of the hybrid capital earnings distribution on the Consolidated Statement of Changes in Equity and on the Consolidated Cash Flow Statement is broken down in the table below: 1Cash Flow StatementStatement of Changes in EquityIn \u20ac millions 2024 2023 2024 2023 Earnings on hybrid capital callable in April 2023 - 2.9 - 8.9 Earnings on hybrid capital callable in November 2025 13.0 13.0 13.0 13.0 Earnings on hybrid capital callable in July 2028 40.5 37.8 40.5 20.1 Tax impact on earnings -3.4 - - - Total earnings on hybrid capital 50.1 53.7 53.5 42.0 1 Used also for the calculation of Earnings per share 2 Earnings paid 2.21. Trade accounts payable and other current liabilities Trade accounts payable In \u20ac millions 2024 2023 Trade accounts payable 375.8 339.2 Trade accruals payable 270.1 261.0 Total 645.9 600.2 Other current liabilities In \u20ac millions 2024 2023 Tax and social security payables 194.7 184.3 Tax and social security accruals 367.9 338.1 Other payables 58.4 62.4 Total 621.0 584.8 2.22. Amounts due for business acquisitions Amounts due for business acquisitions include conditional clauses impacting the price payable to former shareholders of purchased companies. The analysis of amounts due for business acquisitions is set out below: In \u20ac millions Note 2024 2023 Balance as of 1 January 142.3 184.0 Business combinations 2.26 15.7 15.4 Divestment 2.26 -6.8 -0.3 Amounts due for business acquisitions paid 2.26 -29.7 -32.0 Reversal of amounts due for business acquisitions not paid 2.6 -16.3 -22.9 Unwind of discount on amounts due for business acquisitions 2.7 1.8 3.9 Translation differences and other 1.5 -5.7 Balance as of 31 December 108.5 142.3 Current 45.7 35.5 Non-current 62.8 106.8 Total 108.5 142.3 Amounts due on transactions with former shareholders 73.5 81.7 Put and call options transactions 35.0 60.6 Total 108.5 142.3 Within the amounts due for business acquisitions, the Group has contingent arrangements in relation with 64 past acquisitions (including put and call options). The assumptions used are based on the business plans provided at acquisition time and reviewed during the first 12 months following the acquisition in case of significant changes, then reviewed every year based on actual performance for multi-year arrangements to re-assess deferred considerations to be paid. This is a level 3 fair value measurement. The businesses acquired are already fully consolidated and the liabilities related to the deferred consideration (including put and call options) are already included in the line \u201cAmounts due for business acquisitions\u201d. The potential undiscounted amounts of all future payments that the Group could be required to make under these arrangements are estimated between \u20ac78m and \u20ac121m, depending on changes in financial performance of acquired companies. Significant amounts due on transactions with former shareholders In July 2017, Eurofins acquired 100% of Eurofins Genoma Group Srl in Italy. The Earn-out Consideration is based on the average EBITDA of the company over the period January 2017 to December 2019 (see Note 2.36). The other contingent consideration arrangements are individually estimated at less than \u20ac25m. The new main contingent consideration with previous shareholders in 2024 concerns Micro-B Srl (IT). Put and call options transactions with non-controlling interests at a variable price The aggregate value of these put and call agreements is estimated at \u20ac35m as of 31 December 2024. The following put and call agreements were exercised in 2024 to acquire: \u25aa 39.8% of the shares in Eurofins Product Testing clinical and ex-vivo France Holding SAS (FR); \u25aa 15.0% of the shares in Eurofins Saudi Ajal Laboratories Ltd. (SA). Put and call agreements signed in 2023 or before, remaining at the end of December 2024, are as follows: \u25aa 43.5% of the shares in Eurofins Havlandet AS (NO); \u25aa 25.0% of the shares in Eurofins Beacon Discovery, Inc. (US); \u25aa 10.0% of the shares in Eurofins Maser BV (NL); \u25aa 41.4% of the shares in Repertoire Genesis Co., Ltd. (JP); \u25aa 33.0% of the shares in Genetic Testing Service JSC Co., Ltd. (VN); \u25aa 49.9% of the shares in Eurofins Limed Ltd. (IL); \u25aa 30.0% of the shares in Eurofins Saudi Ajal Laboratories Ltd. (SA); \u25aa 45.0% of the shares in Ajal Medical Specialty Company Ltd.(SA); \u25aa 38.7% of the shares in Medserv Kft (HU); \u25aa 25.0% of the shares in Thai Environmental Technic Co., Ltd. (TH); \u25aa 12.5% of the shares in Eurofins MGS Laboratories Limited (UK); \u25aa 40.0% of the shares in Eurofins CRA Co., Ltd. (KR); \u25aa 20.0% of the shares in Environmental Technology And Management (VN); \u25aa 5.0% of the shares in PT Eurofins Angler Biochem Lab Ltd. (ID); \u25aa 49.0% of the shares in Eurofins Manara Medical Laboratories W.L.L. (BD); \u25aa 10.0% of the shares in AQL EMC Limited (UK). With regard to Repertoire Genesis Co., Ltd. (JP), the put and call option has been reversed for \u20ac6.8m (nil value). In 2024, no new put and call agreements have been signed. 2.23. Post-employment benefits The Group operates retirement benefit obligations plans mainly in France, Germany, Sweden, Norway, the Netherlands, Italy, Japan, India and Taiwan. Those plans can either be defined benefit plans (DB) or jubilee payments and have been established in accordance with the legal requirements, customs and the local practice in the countries concerned. Risks related to DB plans DB plans expose the company to various demographic and economic risks such as longevity risk, investment risk, currency and interest rate risk and in some cases inflation risk. The latter plays a role in the assumed wage increase but more importantly in some countries where indexation of pensions is mandatory. France The Group runs a jubilee scheme where a lump sum payment is provided to all employees upon retirement. The amount is dependent on different factors such as years of service with the company, compensation at retirement age (between age of 63 and 65) and collective agreements. This is a legal requirement. Some companies in France also have some work anniversary awards agreements (\u201cm\u00e9daille du travail\u201d). The lump sum amount is defined by the collective agreement and based on the number of years of service with the company. Sweden The Group runs a final salary scheme DB plan for some of its employees in Sweden (ITP2). The ITP2 plan can be funded in two different ways, either by paying premiums to Alecta Pensionsf\u00f6rs\u00e4kring (a mutual life insurance company) or by using a book reserve system in combination with credit insurance through PRI Pensionsgaranti. Eurofins is using the latter. Other In Japan, India and Taiwan, the defined benefit plan mainly corresponds to a lump sum payment made upon retirement or upon ending an employment contract with the company. In the Netherlands, the benefit obligation relates to work anniversary award plans \u2018Jubilee\u2019. In Italy it relates to the TFR (\u2018Trattamento di Fine Rapporto\u2019). It is an end-of-employment provision accrued for each single employee and paid out upon termination of the employment contract. In Norway, the Group runs a DB plan (\u201cMulti-Employer Scheme\u201d) for employees who have previously been employed in the public sector. In Germany, the Group runs a DB plan for the employees of Central Laboratories Friedrichsdorf as well as to former managers of companies acquired by Eurofins who are no longer part of the Group in 2024. Company pension commitments in Germany are partly protected against employer bankruptcy via the \u201cPensions-Sicherungs-Verein\u201d which charges a fee to all German companies providing pension schemes. The Group has followed the recommendations of IFRIC update 05/21. The cumulative impacts on pension liability in prior periods as well as the current period are not deemed significant. Summary of pre-tax costs for post-employment benefits and reconciliation The amounts recognised in the Consolidated Income Statement for the defined benefit plans are determined as follows: In \u20ac millions 2024 2023 Defined benefit plans - Included in operating costs, net from operations 5.6 4.0 - Included in finance costs 2.6 2.1 - Included in Discontinued operations - - Defined contribution plans - Included in operating costs, net from operations 62.1 60.1 - Included in income from Discountinued operations - - Post-employment benefits costs 70.3 66.2 2024 movements in employee benefit obligations between present value of obligations and fair value of plan assets are broken down as follows: 2024 2023 Pension Pension Present Present Fair value of liability in the Fair value of liability in the In \u20ac millions value of value of plan assets Balance plan assets Balance obligations obligations Sheet Sheet As of 1 January 76.3 -10.0 66.2 69.8 -10.3 59.5 Current service cost 6.1 - 6.1 3.9 - 3.9 Past service costs - - - - - - Effects of curtailments -0.5 - -0.5 0.1 - 0.1 Operating costs, net 5.6 - 5.6 4.0 - 4.0 Interest expense/(income) 2.9 -0.3 2.6 2.4 -0.3 2.1 Amounts recognised in the Consolidated Income 8.5 -0.3 8.2 6.3 -0.3 6.1 Statement Remeasurements: Return on plan assets, excluding amounts included - -0.6 -0.6 - -0.1 -0.1 in interest expense/(income) (Gain)/loss from change in - -0.7 -0.7 - - - demographic assumptions (Gain)/loss from change in - -0.5 -0.5 4.3 - 4.3 financial assumptions Experience (gains)/losses -3.7 - -3.7 0.4 - 0.4 Amounts recognised in Other Comprehensive -4.9 -0.6 -5.5 4.7 -0.1 4.5 Income Translation differences and -0.3 0.2 -0.1 other -1.0 0.4 -0.7 Business Combinations 1.6 - 1.6 0.6 - 0.6 Contributions: - Employers - - - - -0.1 -0.1 - Plan participants - - - - - - Benefit payments: - - - - From plans -0.7 0.5 -0.2 -0.3 0.4 0.1 - From employers -3.8 - -3.8 -3.8 - -3.8 As of 31 December 76.6 -10.2 66.4 76.3 -10.0 66.2 The amounts recognised in the Consolidated Balance Sheet are broken down as follows on a country basis: 2024 2023 Present value of Fair value Pension liability Present value Pension liability Fair value of Country funded of plan in the Balance of funded in the Balance plan assets obligations assets Sheet obligations Sheet France 26.5 - 26.5 30.7 - 30.7 Sweden 15.4 - 15.4 15.0 - 15.0 Other 34.7 -10.2 24.6 30.6 -10.0 20.5 Total 76.6 -10.2 66.4 76.3 -10.0 66.2 Plan assets Plan assets represent an amount of \u20ac10.2m mainly in cash and investment funds as of 31 December 2024 (\u20ac10.0m as of 31 December 2023). Assumptions The main actuarial assumptions used for defined benefit obligations (DBO) are detailed as follows: Pension increase In % Discount rate Salary increase rate Inflation rate rate France 3.4% 3.0% N/A 3.0% Sweden 3.2% 2.8% 2.8% 1.8% Assumptions regarding future mortality rates are set based on widely known actuarial data and mortality tables. Sensitivity analysis The following table illustrates the approximate impact on the DBO from movements in key assumptions. The DBO was recalculated using a change in the assumptions of 0.5% which overall is considered a reasonably possible change. Salary growth rate Pension growth rate In \u20ac millions Discount rate (incl. inflation) (incl. inflation) Change in assumption +/- 0.5% +/- 0.5% +/- 0.5% Net liability amount 66.4 66.4 66.4 Increase of rate in assumption -3.6 2.5 1.5 Decrease of rate in assumption 4.0 -2.2 -1.3 The expected employer contributions to the defined benefit plans for 2024 amount to \u20ac4.0m. The average duration of the DBO of the DB plans is 16 years (France: 17, Sweden: 23 and Other: 12) as of 31 December 2024 (2023: 17 years). 2.24. Provisions Reorganisation charges comprise lease termination penalties and employee termination payments. Provisions for other charges are mainly related to litigations and asset retirement obligations. Reorganisation Other charges Total In \u20ac millions charges 2024 Balance as of 1 January 6.9 35.5 42.3 Business combinations - 7.1 7.1 Additional provisions 9.6 16.1 25.7 Used during year -9.2 -8.3 -17.5 Unused amounts reversed -0.1 -2.4 -2.4 Translation differences and other 1.7 -0.9 0.8 Balance as of 31 December 8.9 47.0 55.9 Current 7.3 25.5 32.8 Non-current 1.7 21.5 23.2 2023 Balance as of 1 January 8.6 45.2 53.7 Business combinations - 0.1 0.1 Additional provisions 6.9 8.7 15.7 Used during year -6.9 -17.4 -24.3 Unused amounts reversed -0.9 -2.6 -3.5 Translation differences and other -0.8 1.5 0.6 Balance as of 31 December 6.9 35.5 42.3 Current 4.8 16.6 21.4 Non-current 2.1 18.8 20.9 In 2024, the additional provisions mainly relate to litigation in the U.S., reorganisation in France and Germany and claims reserves (outstanding and incurred-but-not-reported losses) within the Group reinsurance captive. The provisions linked to business combinations relate to ongoing litigations prior to acquisition by Eurofins. The reversal of provisions is mainly related to the end of restructuring processes in The Netherlands and Germany and the end of litigation process in the U.S. The additional provisions and unused amounts reversed are included in the separately disclosed items (Note 2.5). The periods in which the provision for other liabilities and charges could be paid are broken down as follows: In \u20ac millions 2024 2023 Up to one year 32.8 21.4 1 to 5 years 21.9 19.1 Over 5 years 1.2 1.8 Total 55.9 42.3 2.25. Net working capital The net working capital as disclosed in the cash flow statement is detailed as follows: Change in net working capital Translation Opening Business (Cash Flow differences Net Closing In \u20ac millions balance combinations statement) and other Capex balance 2024 Trade receivables 1,072.8 27.4 -27.8 21.9 - 1,094.3 Contract assets 307.7 3.4 -9.4 4.5 - 306.2 Inventories 139.0 4.8 -3.6 1.6 - 141.9 Prepaid expenses and 202.9 11.6 -22.8 0.6 - 192.2 other current assets Trade accounts payables -600.1 -15.5 25.9 -10.1 -46.0 -645.9 Contract liabilities -192.8 -3.0 3.0 -3.1 - -195.9 Other current liabilities -584.8 -23.9 -9.2 -3.1 - -621.0 Total NWC 344.6 4.8 -43.9 12.3 -46.0 271.7 Change in net working capital Translation Opening Business (Cash Flow differences Net Closing In \u20ac millions balance combinations statement) and other Capex balance 2023 Trade receivables 1,053.3 15.6 20.0 -16.0 - 1,072.8 Contract assets 288.4 0.4 23.4 -4.5 - 307.7 Inventories 145.6 3.9 -11.0 0.5 - 139.0 Prepaid expenses and 198.2 2.3 12.3 -9.8 - 202.9 other current assets Trade accounts payables -647.7 -13.8 41.3 10.5 9.5 -600.1 Contract liabilities -184.2 -0.5 -10.2 2.1 - -192.8 Other current liabilities -571.6 -9.6 -11.1 7.5 - -584.8 Total NWC 281.9 -1.7 64.8 -9.8 9.5 344.6 The transfer of tax credit receivables is related to the transfer of corporate income tax receivables in France once the tax statements are filed in the following year (Tax Credit for Research). Other current liabilities mainly correspond to tax and social security payables and related accruals and other payables. 2.26. Business combinations and outsourcing Acquisitions During 2024, the Group completed 31 business combinations, including 18 acquisitions of entities and 13 acquisitions of assets. These companies/activities have been fully consolidated from the date the Group took control of these entities/assets. The percentage of ownership of the following acquisitions is provided in Note 3.2. As the Group carries out multiple acquisitions every year, in accordance with paragraph B67 of IFRS 3, the Group is only disclosing individual acquisitions above an acquisition price threshold of \u20ac35 million. In February 2024, Eurofins acquired Lab4More group (\u201cLab4More\u201d) in Germany, specialised in Clinical Diagnostics and which employs ca. 130 staff. In March 2024, Eurofins acquired Ascend Clinical, LLC (\u201cAscend\u201d), the largest independent laboratory for kidney dialysis testing in the United States. The Company is located in Sunnyvale, California, and employs ca. 170 staff. In September 2024, Eurofins acquired Infinity Laboratory Group, Inc. (\u201cInfinity\u201d). Founded in 1991, Infinity operates eight state-of-the-art laboratories across the United States and employs approximately 100 staff. Infinity\u2019s significant microbiology testing footprint with best-in-class systems provides local services in key regions of the country, expanding the Eurofins microbiology footprint. The businesses acquired contributed to Eurofins\u2019 consolidated revenues for \u20ac132.3m and to consolidated Net Profit for \u20ac-0.2m in 2024. The contribution to Adjusted EBITDA for the same period amounted to \u20ac23.6m. If the effective date of these acquisitions would have been 1 January 2024, Group consolidated revenues would have been increased by an additional ca. \u20ac93.0m and 1consolidated Net Profit by an additional ca. \u20ac1.7m. The Adjusted EBITDA would also have been increased by an additional \u20ac10.5m. These acquisitions had 1,465 FTEs in 2024. Part consolidated in 2024 In \u20ac millions Total acquisitions Of which Ascend Infinity Lab4More Revenues 132.3 49.8 5.0 19.4 1Adjusted EBITDA23.6 11.0 1.6 3.4 Net Profit -0.2 -2.0 - 1.2 FTE 774 116 27 102 1 Adjusted EBITDA = EBITDA excluding one-off costs Part non-consolidated in 2024 In \u20ac millions Total acquisitions Of which Ascend Infinity Lab4More Revenues 93.0 18.2 12.1 2.0 1Adjusted EBITDA10.5 3.0 3.2 -0.1 Net Profit 1.7 0.6 -0.1 -0.1 FTE 691 38 61 13 The aggregate fair value of assets and liabilities and the non-controlling interests acquired is laid out below. For some acquisitions, due to timing constraints, the allocation of the aggregate purchase consideration is still provisional as of 31 December 2024. Of 2024 2023 which Fair In \u20ac millions Fair value Ascend Infinity Lab4More value Purchase price, cash consideration 338.5 153.2 41.7 41.5 139.5 Purchase price, contingent consideration 15.7 - 2.9 - 15.4 Net purchase consideration 354.1 153.2 44.6 41.5 154.9 Property, plant and equipment 104.7 67.1 6.3 3.5 29.4 Intangible assets 76.9 35.8 11.9 6.4 15.1 Other non-current assets 12.4 0.3 9.7 - 5.7 Trade accounts receivable 31.5 12.8 2.5 4.3 17.1 Other current assets 18.6 10.6 0.4 1.9 7.4 Cash and cash equivalents 29.4 12.7 1.6 2.2 13.5 Borrowings -42.0 -24.8 -4.8 -2.6 -19.8 Other current liabilities -54.2 -23.0 -2.8 -3.7 -25.2 Other non-current liabilities -6.3 -0.2 - -2.1 -2.7 Identifiable net assets acquired 171.0 91.2 24.8 9.9 40.6 Goodwill 183.1 62.0 19.8 31.6 114.3 Net purchase consideration 354.1 153.2 44.6 41.5 154.9 Reconciliation to Cash Flow Statement: Cash and cash equivalents -29.4 -12.7 -1.6 -2.2 -13.5 Purchase price, contingent consideration of the period - unpaid -15.7 - -2.9 - -15.4 Purchase price, contingent consideration - paid 29.6 - - - 31.7 Break-up fee related to a transaction 6.8 - - - - Badwill / Bargain purchase -2.3 - - - - Non-controlling interests 0.3 - - - 0.4 Net cash outflow on acquisitions 343.4 140.5 40.1 39.3 158.1 The net cash outflow on acquisitions concerns both acquisitions completed in 2024 and in previous years (in case of payment of deferred considerations). During 2024 the Group paid amounts due to former shareholders of previously acquired companies for \u20ac29.6m. In 2024, the Group acquired some buildings as part of its new acquisitions for an amount of \u20ac10.1m (\u20ac3m in 2023), included in property, plant and equipment, and located in various locations across the United States: Concord City, New Hamphire, Georgia for Eastern Analytical and Atlanta City, Georgia for Analytical Environment. The Group acquired also right-of-use assets of operating leases for an amount of \u20ac39.5m in 2024. The goodwill is attributable to the workforce of the acquired business and the synergies expected to arise after acquisition. The portion of goodwill and other intangible assets related to acquisitions completed in 2024 that is tax deductible represents an amount of \u20ac154.2m (especially on Ascend and Infinity). For all companies acquired in 2024, the fair value of net assets acquired was as follows: In \u20ac millions 2024 Book value prior to Fair value on Fair value adjustment acquisition acquisition Property plant and equipment 65.9 38.8 104.7 Intangible assets 1.9 75.0 76.9 Other non-current assets 6.6 5.8 12.4 Trade accounts receivable31.4 0.1 31.5 Other current assets 19.8 -1.2 18.6 Cash and cash equivalents 29.4 - 29.4 Borrowings -2.7 -39.2 -42.0 Other current liabilities -55.2 1.0 -54.2 Other non-current liabilities -1.8 -4.4 -6.3 Identifiable net assets acquired 95.1 75.9 171.0 The intangible assets include amounts recognised for the fair value of acquired brands, technology and customer-based assets. Divestment During 2024, the Group discontinued some small businesses mainly in clinical diagnostics in Belgium, Japan and Brazil that contributed consolidated revenues of \u20ac7m in 2024 and \u20ac32m in 2023 (list in Note 3.4). The divestment or discontinuation of these businesses resulted in a loss on disposal of \u20ac23.6m and net proceeds of \u20ac-0.9m. In 2023, the Group divested a small Biopharma Services entity in France (annual sales of \u20ac3.9m in 2022) for a price of \u20ac8.5m with no consolidated net gain or loss and a small Food entity in Spain. A loss was recorded on a small IVD French entity that will be discontinued. The revenues consolidated in 2023 amounted to \u20ac3.0m. In \u20ac millions 2024 2023 Selling price, cash consideration - 9.8 Selling price, contingent consideration - 0.3 Net sale consideration - 10.2 Property, plant and equipment 1.9 0.2 Intangible assets 3.6 1.0 Goodwill 29.2 9.0 Other non-current assets 0.1 -0.5Trade accounts receivable 0.8 1.1 Other current assets 0.2 0.3 Cash and cash equivalents 0.9 0.8 Borrowings -1.0- Previous contingent consideration unpaid -6.8- Other current liabilities -2.0-1.1Other non-current liabilities -3.3-0.4Identifiable net assets divested 23.6 10.4 Loss/ gain on disposal of subsidiaries -23.6-1.8Net cash divested -0.9-0.8Sale price, contingent consideration of the period - --0.3unpaid Sale price, contingent consideration - paid - -0.3Proceeds on disposals of subsidiaries, net -0.9+7.32.27. Shareholders\u2019 equity and potentially dilutive instruments Share capital and other reserves As of 31 December 2024, the Company\u2019s share capital is composed of 192,981,183 shares of \u20ac0.01 each (same as of 31 December 2023). The allotted, called-up and fully paid capital amounts to \u20ac1.9m. During 2024, share capital and other reserves did not change. Other reserves correspond to the legal reserve and share premium of the Company. Retained earnings correspond to the accumulated reserves not distributed. Currency translation reserve Exchange differences arising on translation of the foreign controlled entity are recognised in other comprehensive income, and accumulated in a separate reserve within equity (see interest rate risk in Note 2.30). Dividends paid In April 2024, the General Assembly approved the dividends to shareholders of \u20ac0.50 per ordinary share for a total gross amount of \u20ac95.6m after deduction of own shares (\u20ac1 per ordinary share for a total amount of \u20ac191.9m in the previous year). Dividends proposal The Board of Directors intends to propose, at the upcoming Annual General Meeting (AGM) to be held on 24 April 2025, dividends to shareholders of \u20ac0.60 per ordinary share for a total gross amount of \u20ac115.8m. Stock option plans Stock options are granted to certain directors, managers and employees of the Company and its subsidiaries. Movements in the number of stock options outstanding are as follows: 2024 2023 Weighted Weighted Number of Number of average average Stock options stock options stock options exercise price exercise price outstanding outstanding (\u20ac) (\u20ac) 1 January 6,883,296 53 7,208,393 52 Granted1,530,729 48 764,576 60 Exercised -518,070 33 -519,355 31 Expired or lost -422,418 69 -570,318 65 Outstanding as of 31 December 7,473,537 53 6,883,296 53 Exercisable as of 31 December 3,559,627 35 2,586,307 39 The weighted average share price based on Eurofins share price at the date of exercise was \u20ac55 for the 518,070 options exercised in 2024 and was \u20ac60 for the 519,355 options exercised in 2023. The 518,070 options exercised in 2024 were served from the Company\u2019s own treasury shares (share repurchase plan). As at 31 December 2024, 7,473,537 stock options awarded are still outstanding. Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. The exercise price of the granted stock options is generally at least equal to the 20-day volume weighted average market price of Eurofins shares traded on Euronext Paris stock exchange prior to the plan award date plus a hurdle of 2%. Options/ Restricted stock units are conditional on the employee completing the vesting period (4 to 5 years). Subject to continued employment and other conditions such as performance conditions for some beneficiaries (\u2018Senior Executives\u2019), vested options can be exercised and have a contractual option term of ten years. The fair value of options granted during the period is determined using the Black-Scholes or Bermudan valuation model from 2019 onwards including a behaviour factor for the expected exercise period. An annual risk-free interest rate of 2.69% is used for the 2024 plans. The volatility measured is based on the statistical analysis of daily share prices over the last three years. Volatility used for 2024 plans was 30.8%. Number of Weighted average fair stock options Vesting period Average exercise price value of options Plan initially granted (Years) (\u20ac) (\u20ac) 10/10/2011 1,583,500 4/5 5.78 2.4/2.6 02/03/2012 462,500 4/5 6.56 2.5/2.7 19/12/2012 1,914,750 4/5 12.01 4.1/4.5 01/10/2013 1,390,650 4/5 18.23 6.1/6.7 23/10/2014 1,209,500 4/5 18.83 6.1/6.7 07/04/2015 600,000 4/5 25.19 8.0/8.8 22/10/2015 352,500 4/5 28.28 8.9/9.9 21/01/2016 939,200 4/5 28.63 9.1/10.1 01/08/2016 1,227,400 4/5 33.69 10.9/12.0 04/04/2017 413,900 4/5 40.49 10.5/11.6 13/12/2017 1,696,950 4/5 50.87 13.2/14.6 08/01/2019 2,175,880 4/5 32.50 10.3/10.6 18/07/2019 20,000 4/5 38.58 9.0/9.3 24/10/2019 1,629,250 4/5 44.68 11.2/11.6 16/12/2020 1,493,150 4/5 67.50 23.8/24.7 20/10/2021 605,700 4/5 112.59 32.8/34.8 17/10/2022 1,264,902 4/5 62.78 19.8/21.8 05/07/2023 764,576 4/5 60.03 13.1/15.1 16/07/2024 1,530,729 4/5 47.88 11.5/13.1 Restricted stock units Restricted stock units are granted to certain directors, managers and employees. Vesting period Fair value of Number of restricted (Years) restricted Plan stock units initially stock units granted (\u20ac) 29/07/2016 4/5 59,850 33.55 01/08/2016 4/5 44,960 33.69 04/04/2017 4/5 9,400 40.49 13/12/2017 4/5 134,000 50.87 08/01/2019 4/5 149,280 35.12 24/10/2019 4/5 88,880 43.56 26/06/2020 4/5 20,200 55.20 16/12/2020 4/5 83,800 68.42 24/02/2021 4/5 91,000 74.99 20/10/2021 4/5 28,350 111.98 20/10/2021 2/3/4/5 22,500 111.98 17/10/2022 4/5 95,424 64.12 05/07/2023 4/5 60,117 58.24 16/07/2024 4/5 106,962 47.57 Movements in the number of restricted stock units outstanding are as follows: Restricted stock units 2024 2023 1 January 386,698 442,713 Granted 106,962 60,117 Vested -113,345 -81,345 Expired or lost -52,546 -34,787 Outstanding as of 31 December 327,769 386,698 On the 113,345 restricted stock units vested in 2024, the total amount was served from the Company\u2019s own treasury shares (share repurchase plan). Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. 2018 BSA Leaders warrants In June 2018, Eurofins issued 124,460 capital-providing securities in the form of stock purchase warrants. Following the ten-for-one stock split completed in November 2020, the 2018 BSA Leaders warrants give their holders the right to subscribe for ten shares of the Company for each 2018 BSA Leaders Warrant at a fixed exercise price of \u20ac529.65 between 1 June 2022 and 31 May 2026. The subscription price was set at \u20ac34.36 per warrant. Movements in the number of 2018 BSA Leaders Warrants outstanding were as follows: 2018 BSA Leaders Warrants 2024 2023 1 January 101,563 102,077 Exercised - -514 Expired or lost - - Outstanding as of 31 December 101,563 101,563 Exercisable as of 31 December 101,563 101,563 Beneficiary units Beneficiary units are allocated under certain conditions to holders of fully paid-up shares as provided in the Company\u2019s articles of association, at a price of \u20ac0.01 per unit. Upon subscription, beneficiary units from each category of Class A, Class B and Class C confer their holders with one voting right per unit but no rights to dividends. Class A beneficiary units Class A beneficiary units, which confer no right to dividends but a right to one vote each, can be allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least three consecutive years as provided for in article 12bis.2 of the Company\u2019s Articles of Association (ii) request to subscribe class A beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2020 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class A beneficiary unit. Therefore, the subscription period of class A beneficiary units has now expired. Class B beneficiary units Class B beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least five consecutive years as provided for in article 12bis.3 of the Company\u2019s Articles of Association (ii) request to subscribe class B beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2021 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class B beneficiary unit. Therefore, the subscription period of class B beneficiary units has now expired. Class C beneficiary units Class C beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least two consecutive years as provided for in article 12bis.4 of the Company\u2019s Articles of Association (ii) request to subscribe class C beneficiary units is sent in writing by the relevant shareholder to the Company at the latest by 30 June 2023 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class C beneficiary unit. Therefore, the subscription period of class C beneficiary units has now expired. Movements in the number of beneficiary units issued were as follows: 2024 Beneficiary units Class A Class B Class C Total 1 January 2024 63,753,336 63,000,000 63,000,000 189,753,336 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-105,304 - - -105,304 31 December 2024 63,648,032 63,000,000 63,000,000 189,648,032 2023 Beneficiary units Class A Class B Class C Total 1 January 2023 63,800,498 63,000,000 63,000,000 189,800,498 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-47,162 - - -47,162 31 December 2023 63,753,336 63,000,000 63,000,000 189,753,336 1 Beneficiary units attached to shares which are no longer held in nominative form are automatically cancelled.Voting rights Voting rights attached to shares are proportional to the capital quota they represent ie. each share gives the right to one vote. In addition, class A, class B and class C beneficiary units (\u201cparts b\u00e9n\u00e9ficiaires de cat\u00e9gorie A, B et C\u201d) carrying an extra voting right each, can be allocated to fully paid-up shares fulfilling conditions as specified in previous paragraphs about class A, class B and class C beneficiary units. No voting rights are attached to treasury shares. As at 31 December 2024, a total amount of 189,648,032 class A, class B and class C beneficiary units has been issued and the total number of voting rights amounts to 376,429,844. Partial and optional acquisition price payments in Eurofins shares As at 31 December 2024 and 2023, the overall number of Eurofins shares potentially deliverable was nil. Treasury shares 2024 2023 Number of Number of Amount Amount Treasury Treasury (in \u20ac millions) (in \u20ac millions) shares shares Liquidity contract plan 151,143 7.2 126,215 7.1 Share repurchase plans6,048,228 300.6 829,643 47.8 Total (Balance Sheet - Equity) 6,199,371 307.8 955,858 54.9 Liquidity contract On 1 November 2021, the Company entered into an agreement with Kepler Cheuvreux in order to enhance the liquidity of its shares. This agreement was renewed for one-year periods thereafter. An amount of cash of \u20ac15m has been allocated to a cash account by the Company to fund this liquidity contract. As of 31 December 2024, the Company held 151,143 of its own shares under this liquidity contract (0.08% of the total number of shares at that date) representing an amount of \u20ac7.2m (126,215 shares for an amount of \u20ac7.1m as of 31 December 2023). Share Repurchase Plans As per the authorisation granted by the Company\u2019s Annual General Meeting of shareholders held on 25 April 2019 (the \u201cApril 2019 AGM\u201d), the Board of Directors decided on 20 October 2023 to initiate a second Share Repurchase programme which allows for the acquisition of a maximum amount representing up to 2% of the Company\u2019s share capital for a maximum period of twenty-four months expiring on 24 October 2025, subject to the renewal of the authorisation of such share repurchase plan by the Annual General shareholders\u2019 Meeting (AGM) of the Company to be held in April 2024; this authorisation was renewed by the Company\u2019s Annual ordinary General meeting of shareholders held on 25 April 2024 (the \u201cApril 2024 AGM\u201d). A first share purchase programme took place between 3 October 2022 and 8 August 2023 and 1,121,493 shares were repurchased (1,000,000 shares in 2023 and 121,493 shares already in 2022), representing 0.58% of the current share capital. The second programme took place between 25 October 2023 and 30 August 2024 and 2,700,000 shares were repurchased (2,590,000 shares in 2024 and 110,000 shares already in 2023), representing 1.40% of the current share capital. On 2 September 2024, Eurofins launched a third Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The third programme took place between 02 September 2024 and 20 December 2024 and 3,010,000 shares were repurchased, representing 1.56% of the current share capital. On 20 December 2024, Eurofins launched a fourth Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The new programme commenced on 23 December 2024 and will last until 22 December 2026 at the latest. 250,000 shares were repurchased in December 2024 under this fourth Share Repurchase Programme. The Company may at any time interrupt this programme in view of market conditions and/or evolution of its investment strategy. The purchased shares under these programmes will be primarily used to hedge the Company\u2019s Long-Term Incentive plans but may also be cancelled, used to partially finance acquisitions or for other purposes approved by the Board of Directors and within the authorisation of the AGM. Under these Share Repurchase Plans, as of 31 December 2024, the Company held 6,048,228 of its own shares (3.13% of the total share capital) representing an amount of 300.6m (829,643 shares for an amount of \u20ac47.8m as of 31 December 2023). Change of the period 2024 2023 in \u20ac millions Number Amount Amount Number Amount Amount (Balance (Cash flow) (Balance (Cash flow) Sheet) Sheet) Opening 955,858 54.9 219,560 14.2 Acquisitions of shares, net (liquidity contract) 24,928 0.1 -1.1 -9,462 -1.9 0.5 Acquisition of shares (share repurchase plans) 5,850,000 290.3 -290.3 1,110,000 64.8 -64.8 Exercise of stock options -518,070 -30.8 17.0 -318,460 -19.4 8.5 RSU vested -113,345 -6.7 -45,780 -2.8 Closing 6,199,371 307.8 955,858 54.9 Shares repurchased not settled yet (Note 2.18) 2.5 - Purchase of treasury shares, net of gains -271.9 -55.8 2.28. Non-controlling interests Non-controlling interests relate to minority stakes held by third parties in consolidated Group companies: \u25aa Eurofins Cerep SA for the remaining non-controlling interests of circa 4.2%. This is a level 1 fair value measurement. \u25aa Eurofins QKEN KK (JP) for the remaining non-controlling interests of 15%. This is a level 3 fair value measurement. \u25aa The companies with remaining NCI and put and call options are listed on Note 2.22. During 2024, the Group exercised put and call options and acquired the non-controlling interests in 39.8% of Eurofins Product Testing clinical and ex-vivo France Holding SAS (FR) and in 15% of Eurofins Saudi Ajal Laboratories Ltd. (SA). The change in the value of the put and call options amounts to \u20ac-9.4m for the period 2024. This is a level 3 fair value measurement. Other companies with non-controlling interests but without put and call options are listed in Note 3. Scope of the Group. The Group acquired also 34% in a German environmental laboratory with a negative impact on non-controlling interests of \u20ac-2.5m. Below is the impact of the companies with non-controlling interests integrated in the Consolidated Financial Statements: In \u20ac millions 2024 2023 Revenues 173.7 156.7 Net Profit 17.2 11.0 The non-controlling interests of the companies listed above consequently bear the risks and rewards attached to their shareholding, which are recognised as non-controlling interests. Most minority shareholders are managing directors of the companies and they have a right to the dividend of the company in which they hold a non-controlling interest. The Group has elected the full goodwill method on the consolidation of these assets; the non-controlling interests have been in consequence recognised at their fair value against goodwill at acquisition time. In accordance with IAS 32.23, the Group has recognised its obligation to purchase the shares under the put option as a financial liability under the caption \u201camounts due for business acquisitions\u201d (Note 2.22). The same paragraph states that the financial liability is reclassified from equity. 2.29. Free Cash Flow to the Firm and Equity In \u20ac millions Note 2024 2023 Free Cash Flow to the Firm (Cash Flow Statement) 800.6 474.2 Disposals/(acquisition) of investments, financial assets and derivative -3.3 1.9 financial instruments, net Repayment of lease liabilities 2.18 -192.4 -180.5 Interest received (Cash Flow Statement) 19.4 11.6 Interests and premium paid (Cash Flow Statement) 2.7 -114.2 -82.2 Free Cash Flow to Equity 510.1 224.9 Free Cash Flow to Equity increased significantly in 2024 compared to 2023 thanks to higher Free Cash Flow to the Firm resulting from higher profitability and a decrease in net working capital intensity. 2.30. Financial risk management The Group is exposed to several types of financial risks which are further analysed herein. The Group does not purchase or hold any derivative financial instruments for speculative purposes. Liquidity risk Liquidity risk is the risk that an entity might encounter difficulty in meeting its obligations associated with its financial liabilities. Liquidity risk for the Group is monitored through / by the Group Treasury Team, which tracks the development of the actual cash flow position for the Group and uses inputs from a number of sources in order to forecast the overall liquidity position on both a short- and longer-term basis. Eurofins invests surplus cash in short-term deposits with appropriate maturities to ensure sufficient liquidity is available to meet liabilities when due. The rating of the Company\u2019s debt may improve or deteriorate. As a result, the Group\u2019s future borrowing capacity may be influenced, and its financing costs may fluctuate. The Group has various sources of funding to mitigate its liquidity risk. As at 31 December 2024, the Group had \u20ac613.9m in cash and cash equivalents (2023: \u20ac1,221.2m). Cash and cash equivalents include all cash balances and short-term highly liquid investments (short-term deposits) with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group pools cash from subsidiaries to the extent legally and economically feasible. In addition to its capacity to generate cash-flows from its operations, Eurofins relies on the NEU CP market for its short-term needs as well its bank credit facilities at competitive interest rates. Those bank credit facilities can also be used to fund any type of general corporate purpose. None of those credit lines was drawn at the end of 2024 nor will be maturing in 2025. Eurofins believes it has sufficient liquidity to execute on the Group\u2019s growth plans for 2025. Ratings Since July 2020, Eurofins has held a public long-term issuer credit rating by Moody\u2019s Investor Services (\u201cMoody\u2019s\u201d). The Group\u2019s investment grade rating is Baa3 with a stable outlook. Moody\u2019s confirmed the Baa3 rating in March 2024. In May 2021, Eurofins received its second credit rating by Fitch Ratings which assigned an investment grade credit rating of BBB- with a stable outlook. Fitch Ratings confirmed the BBB- rating and the stable outlook in May 2023 and again in July 2024. Some loans/facilities are secured by contingent securities over assets determined at local level (Note 2.32). The hybrid capital, Eurobonds, Schuldschein loans and bilateral credit lines are neither secured nor include any financial covenants. The table below presents a summary of the Group\u2019s fixed contractual cash obligations and commitments as of 31 December 2024. These amounts are an estimate of future payments which could change as a result of various factors such as a change in interest rates, foreign exchange, contractual provisions, as well as changes in our business strategy and needs. Therefore, the actual payments made in future periods may vary from those presented in the following table: Financial liabilities Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 2024 1Bonds2,252.2 - 902.2 1,350.0 1Schuldschein536.5 233.5 175.5 127.5 Commercial paper 30.0 30.0 - - Short term Money Market 50.0 50.0 - - 1Bank borrowings152.3 16.3 54.7 81.3 Bank overdrafts 0.6 0.6 - - Lease liabilities 607.5 150.2 357.6 99.7 Treasury shares in transit 2.5 2.5 - - Amounts due for business acq. (not 118.5 46.8 66.9 4.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due560.4 121.3 351.5 87.6 Trade accounts payable 645.9 645.9 - - Total 4,975.8 1,316.5 1,908.4 1,750.8 2023 1Bonds2,700.0 447.8 302.2 1,950.0 1Schuldschein536.5 - 409.0 127.5 Commercial paper - - - - 1Bank borrowings137.2 15.1 53.7 68.3 Bank overdrafts 0.2 0.2 - - Lease liabilities 578.9 142.7 340.2 96.0 Amounts due for business acq. (not 165.8 37.6 124.5 3.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due599.2 120.5 347.4 131.2 Trade accounts payable 600.2 600.2 - - Total 5,337.4 1,383.6 1,577.0 2,376.7 1 Par value.2 Including interests due on borrowings until their full repayment, difference between net present value and future payments on lease liabilities and the impact of any derivative financial instruments. Leases The Group has lease contracts for various items of real estate, vehicles and other equipment used in its operations. The Group has multiple extension and termination options in a number of lease contracts. These are used to maximise operational flexibility in terms of managing the assets used in the Group's operations. The options considered reasonably certain are part of lease liabilities. However, the options not considered reasonably certain are not part of lease liability, which exposes the Company to potential future cash outflows amounting to \u20ac47m. The Group has the following minimum lease payment commitments: Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 1- Buildings5.0 5.0 - - - Equipment, cars and others 2.2 1.4 0.9 - Total 7.2 6.4 0.9 - 1 Undiscounted sum of future aggregate minimum lease payments, non-cancellable other than lease liabilities already reported in Note 2.18. The Group recorded in 2024 expenses of \u20ac6m related to short term leases and an expense of ca. \u20ac2m relating to low-value assets, which are recognised in other operating expenses. Currency risk Currency risk is the risk that reported financial performance, or the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group operates in many countries and currencies and therefore currency fluctuations may impact Eurofins\u2019 financial results. Eurofins is exposed to currency risk in the following areas: \u25aa Transaction exposures, related to anticipated sales and purchases and on balance-sheet receivables/payables resulting from such transactions; \u25aa Translation exposure of foreign-currency intercompany and external debt and deposits; \u25aa Translation exposure of net income in foreign entities; \u25aa Translation exposure of foreign-currency-denominated equity invested in consolidated companies; \u25aa Translation exposure to equity interests in non-functional-currency investments in associates and other non-current financial assets. In 2024, the Group generated around 59% of its revenues outside of the Euro-Zone. The Group will continue to conduct its business activities in the future via subsidiaries in various countries. However, in most cases, the revenues and operating results as well as most items on the Consolidated Balance Sheet of its subsidiaries (intangible, fixed and current assets, some financial and current liabilities) are settled in the domestic currency without any real exchange risk. Accounting-wise, these operating results and Balance Sheet items are recorded in the relevant foreign currency and then converted into Euro, for translation into the Consolidated Financial Statements at the applicable exchange rate. In some cases, where an exchange rate risk might be applicable with revenues and cost structures in different currencies, the Company may enter into some currency hedging instruments to avoid any exchange rate fluctuations. The most significant currencies for the Group were translated at the following exchange rates into Euro: Value Balance Sheet Income Statement of \u20ac1 End of period rates average rates 31 December 2024 31 December 2023 2024 2023 US Dollar 1.04 1.10 1.08 1.08 Pound Sterling 0.83 0.87 0.85 0.87 Canadian Dollar 1.49 1.46 1.48 1.46 Indian Rupee 89.20 91.94 90.56 89.31 Chinese Renminbi 7.56 7.85 7.79 7.66 Japanese Yen 162.79 155.72 163.88 152.03 Danish Krona 7.46 7.46 7.46 7.45 Australian Dollar 1.67 1.62 1.64 1.63 Taiwan Dollar 34.14 33.84 34.75 33.70 Hong Kong Dollar 8.04 8.62 8.44 8.47 As at 31 December 2024, the exposure to currency risk breaks down as follows: Off-Balance Currency 22Net position Net position AssetsLiabilitiesSheet Hedge In \u20ac millions before hedge after hedge Commitments US Dollar 4,774.5 946.0 - 3,828.5 - 3,828.5 Pound Sterling 407.2 124.4 - 282.9 - 282.9 Canadian Dollar 303.8 122.0 - 181.7 - 181.7 Indian Rupee 255.6 73.9 - 181.7 - 181.7 Chinese Renminbi 244.2 112.9 - 131.3 - 131.3 Japanese Yen 233.5 71.3 - 162.2 - 162.2 Danish Krona 174.8 65.5 - 109.3 - 109.3 Australian Dollar 126.4 36.9 - 89.5 - 89.5 Taiwan Dollar 118.6 27.7 - 90.9 - 90.9 Hong Kong Dollar 97.6 24.9 - 72.7 - 72.7 1Other782.7 356.4 18.7 407.6 - 407.6 Total 7,518.7 1,961.8 18.7 5,538.2 - 5,538.2 1 Non Euro. 2 including Intercompany positions. A 1 percentage point increase or decrease in exchange rates would have an impact of +/- \u20ac123.3m on the Group\u2019s equity and an impact on the Group\u2019s EBITAS of +/- \u20ac6.6m. Foreign exchange exposure also arises as a result of inter-company loans and deposits. When the lending company enters into such arrangements, the financing is generally provided in the functional currency of the subsidiary entity. When such loans would be considered to be part of the net investment in the subsidiary, net investment hedging would be applied. Translation exposure of foreign-currency equity invested in consolidated entities is generally not hedged. The currency translation reserve increases by \u20ac156.3m on Foreign operations and \u20ac61.4m on Net investments. The net foreign exchange positive impact in Equity is mainly caused in 2024 by the appreciation of 6.6% of the USD and was negative in 2023 due to the depreciation of 3.0% of the USD. As at 31 December 2024, a weakening / a strengthening of USD by 1% versus the Euro would result in a decrease / an increase in the currency translation reserve in equity of approximately \u20ac38.4m. Reference is made to the country risk paragraph for countries with significant foreign currency denominated equity invested. Detail of the currency translation reserve: In \u20ac millions 2024 2023 Change of the period Foreign operations \u2013 foreign currency translation gains/losses 156.4 -93.2 Net Investments revaluation 61.4 -59.5 Total 217.8 -152.7 Currency translation reserve \u2013 end of the period 351.7 135.8 Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument might fluctuate because of changes in market interest rates. In order to finance parts of its acquisition and expansion costs, the Company and its subsidiaries have entered into several loan and facility agreements as specified in Note 2.18. The Group had, at year-end, outstanding debt of \u20ac3,610.3m (2023: \u20ac3,926.7m), which constitutes an inherent interest rate risk with potential negative impact on financial results. The loans and facilities are based either on a fixed rate or on a variable rate. The derivative financial instruments assets include caps for an amount of \u20ac2.0m as of 31 December 2024 in order to hedge the Group\u2019s exposure to interest rate fluctuations particularly related to the 2018 Schuldschein loan (\u20ac4.3m at end of 2023). The Group has concluded hedging contracts, for an initial premium of \u20ac2.4m, in order to cap its floating interest rate against a fixed rate for a total nominal amount of \u20ac99m. Derivative financial instruments assets In \u20ac millions Note 2024 2023 Balance as of 1 January 4.3 5.6 Amortisation of Time Value 2.7 -0.3 -0.3 Fair Value adjustments through OCI -2.0 -0.9 Balance as of 31 December 2.33 2.0 4.3 The amount booked in equity is transferred to net profit as far as the underlying instrument impacts the net profit. The impact on the valuation of the financial instruments of a shift of +/-1 percentage point in the yield curve would not be material on the Group\u2019s total equity. The Group\u2019s net exposure to interest rate risk for the borrowings as per Consolidated Balance Sheet date, before taking into account the above hedging transactions, is shown below: 2024 2023 Borrowings at fixed interest rates 91% 91% Borrowings at floating interest rates 9% 9% Given the breakdown between fixed rate and floating rate assets and liabilities as at 31 December 2024, a 1% increase or decrease in interest rates would have a full-year impact of +/- \u20ac1.7m on results before income taxes. Rate Up to 2-5 Over Total In \u20ac millions 1 year years 5 years Short term deposits Fixed -83.3 - - -83.3 Floating - - - - Bonds Fixed - 902.2 1,350.0 2,252.2 Floating - - - - Schuldschein Fixed 95.5 82.0 97.5 275.0 Variable 138.0 93.5 30.0 261.5 Commercial paper Fixed 30.0 - - 30.0 Floating - - - - Short term money Fixed 50.0 - - 50.0 market Floating - - - - Bank borrowings Fixed 15.7 52.7 75.6 144.0 Floating 0.6 2.0 5.7 8.3 Net exposure Fixed 108.0 1,037.0 1,523.1 2,668.0 Before hedge Floating 138.6 95.5 35.7 269.8 Hedge Fixed 99.0 - - 99.0 Floating -99.0 - - -99.0 Net exposure Fixed 207.0 1,037.0 1,523.1 2,767.0 After hedge Floating 39.6 95.5 35.7 170.8 Credit risk Credit risk represents the loss that would be recognised at the reporting date if counterparties failed completely to perform their payment obligations as contracted. Credit risk is present within Eurofins\u2019 trade receivables and contract assets. In order to have better insight into its credit exposure, the Group performs ongoing analysis of the financial and non-financial condition of its customers and adjusts credit limits if and when appropriate. In instances where the creditworthiness of a customer is determined not to be sufficient to grant the credit limit required, there are a number of tools that can be utilised to mitigate the impact, including reducing payment terms, cash on delivery, pre-payments and pledges on assets. The rate of default experienced by the Group in proportion to its sales has been very low for the past five years. On average during this period, provision for impairment of receivables represented around 1% of the annual revenues, whilst customer terms of payment are in accordance with ordinary commercial practices in each country where the Group is active. In case of more challenging economic and/or trading conditions, the Group pays particular attention to the ability of new and existing customers to pay their debts. The Group believes its policy relating to doubtful debtors to be appropriate. The Group has a large number of customers across its business lines. The Group endeavours not to be dependent on any single customer. The biggest customer represents less than 2% of the consolidated revenues and the first 10 customers of the Group represent altogether less than 10% of the consolidated revenues. The amounts relating to trade receivables, bad debt provision and the ageing balance are shown in Note 2.15. With a slight increase of overdues in percentage of total trade accounts receivable in 2024, the average observed credit losses in proportion of sales over the last three years remain low. The expected loss rates did not materially change between 2023 and 2024. The Group invests available cash and cash equivalents with various leading financial institutions with strong credit ratings and is exposed to limited credit risk with these counterparties. The Group policy is to limit its exposure by dealing solely with leading counterparties and monitoring their credit ratings, in line with guidelines approved by the Company. The Group actively manages concentration risk of its liquidity among financial institutions and measures the potential loss under certain stress scenarios, should a financial institution default. These worst-case scenario losses are monitored and mitigated by the Company. Country risk Country risk is the risk that political, legal, or economic developments in a single country could adversely impact the Group\u2019s performance. The country risk is monitored on a regular basis (see Assets and Liabilities per currency in Note 2.30 \u2013 Currency Risk). There are a number of potential risks and uncertainties which could have a material impact on the Group\u2019s performance over the financial year 2025 and could cause actual results to differ materially from expected and historical results, including the potential risks which could arise from the conflict in Ukraine, in the Middle East and other areas, as described in the risk section of the Management Report. Direct Russia & Ukraine originated revenues for Eurofins companies were around \u20ac1.2m in 2024 (\u20ac0.6m in 2023). Besides, direct revenues generated by Eurofins companies in Israel were just below \u20ac12m in 2024. 2.31. Capital risk management The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce its cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the dividends paid to its shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. 2.32. Contractual obligations and other commercial commitments Borrowings pledged by assets or with covenants The liabilities and borrowings listed below are already included in the Group\u2019s Consolidated Balance Sheet. The following table only repeats these amounts when these borrowings are secured by covenants or securities on assets. In \u20ac millions 2024 2023 Bank borrowings secured over buildings and other assets 143.1 92.2 1Finance leases secured over buildings and other assets36.0 41.2 Bank borrowings secured by covenants and assets 1.1 2.6 Total borrowings and leases secured 180.2 136.0 Bank borrowings secured by covenants - - Bank borrowings guaranteed by the direct parent of the borrower - - Total 180.2 136.0 1 Finance lease liabilities are effectively secured as the rights to the leased asset revert to the lessor in the event of default. Other Guarantees In \u20ac millions Total Up to 1 year 2-5 years Over 5 years Guaranteesgiven related to financing 43.7 25.0 - 18.7 Guarantees given related to acquisitions - - - Total 43.7 25.0 18.7 Guarantees received - - - - Total guarantees, net 43.7 25.0 - 18.7 Detail of guarantees given related to financing \u25aa The Company has counter-guaranteed the Swedish insurance company \"F\u00f6rs\u00e4kringsbolaget Pensionsgaranti\" for all amounts due that this entity should have to pay to the current and past employees of some Swedish companies that are indirect subsidiaries of Eurofins Scientific SE, as part of their pension payment obligation for a maximum amount of \u20ac18.7m (this amount is accounted for in the caption \u201cretirement benefit obligations\u201d Note 2.23). \u25aa The Company gave a guarantee for a period of 12 months from 1 January 2024 to 1 January 2025 and renewed from 1 January 2025 to 1 January 2026 to the benefit of Chubb (i.e., Chubb European Group SE, ACE Ina Overseas Insurance Company Ltd. and Chubb INA Overseas Insurance Company Ltd.) in the context of an internal reinsurance captive (Eurofins Re S.A.) in Luxembourg indirectly owned by the Company to indemnify for all losses, liabilities, costs, expenses and damages for a total amount up to \u20ac25m per annual aggregate. 2.33. Exposure to market and counterparties risks In \u20ac millions Note 2024 2023 Derivative financial assets \u2013 Caps 2.30 2.0 4.3 Derivative financial assets 2.0 4.3 Derivative financial liabilities \u2013 Swaps - - Total derivative instruments, net 2.0 4.3 Exposure to renewable electricity contracts (commonly referred to as power purchase agreements) risks In order to reduce its indirect carbon emissions related to energy purchases (Scope 2 emissions) and achieve carbon neutrality by 2025, the Group has signed a Virtual Power Purchase Agreement (VPPA) with a third-party vendor in Spain. The Group has analysed the accounting treatment for the VPPA. It has concluded the VPPA needs to be accounted for in accordance with IFRS 9 for financial instruments, not qualifying as a hedge. As at 31 December 2024, the VPPA has no value. Going forward, the VPPA embedded derivative will be recognised at fair value recognised in the P&L over the life of the VPPA (15 years). The VPPA will be re-measured at fair value through profit or loss in the financial result. 2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3 Specific valuation techniques used to value financial instruments include: Level 1 Instruments included in level 1 are comprised primarily of listed equity investments classified as financial assets carried at fair value through profit or loss or carried at fair value through Other Comprehensive Income. The fair value of financial instruments traded in active markets is based on quoted market prices at the Balance Sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives or convertible bond instruments) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are based on observable market data, the instrument is included in level 2. The fair value of derivatives is calculated as the present value of the estimated future cash flows based on observable interest yield curves, basis spread and foreign exchange rates. The valuation of convertible bond instruments uses observable market quoted data for the options and present value calculations using observable yield curves for the fair value of the bonds. Level 3 If one or more of the significant inputs are not based on observable market data, such as third-party pricing information without adjustments, the instrument is included in level 3. With the exception of the borrowings, the Group considers the carrying value of the financial instruments to approximate their fair value. Regarding borrowings, their fair value is based on: \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2026 (fair value amount of \u20ac304.6m against a carrying value of \u20ac302.2m - ISIN XS2167595672). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2029 (fair value amount of \u20ac611.2m against a carrying value of \u20ac600m - ISIN XS2491664137). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2030 (fair value amount of \u20ac630.9m against a carrying value of \u20ac600m - ISIN XS2676883114). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2031 (fair value amount of \u20ac626.9m against a carrying value of \u20ac750m - ISIN XS2343114687). 2.35. Earnings per share Detail of the basic and diluted weighted average number of shares outstanding (details in Note 2.26) In millions 2024 2023 Weighted average number of shares outstanding 193.0 192.9 Weighted average number of treasury shares -2.4 -0.7 Basic weighted average number of shares outstanding (excluding treasury shares) 190.6 192.1 Weighted average number of stock options 3.6 4.2 Weighted average number of restricted stock units 0.4 0.4 Number of potential number of shares by warrants exercise - 1.0 Diluted weighted average shares outstanding 194.5 197.9 The weighted average number of stock options decreased in 2024 due to five stock option plans that are not in the money (their exercise price stood above the Company\u2019s share price as of 31 December 2024). Earnings per share Net profit for the period is allocated between hybrid capital investors (Note 2.20) and the equity holders of the Company as follows for the calculation of the earnings per share: Net Profit of the period Weighted average Earnings per share 2024 number of shares (in \u20ac millions) (in \u20ac) outstanding Basic Total 406.4 190.6 2.13 Owners of the Company 356.3 190.6 1.87 1Hybrid capital investors50.1 190.6 0.26 Diluted Total 406.4 194.5 2.09 Owners of the Company 356.3 194.5 1.83 1Hybrid capital investors50.1 194.5 0.26 1 See Note 2.20. Net Profit of the period Weighted average Earnings per share 2023 (in \u20ac millions) number of shares (in \u20ac) Basic Total 310.2 192.9 1.61 Owners of the Company 256.5 192.9 1.33 1Hybrid capital investors53.7 192.9 0.28 Diluted Total 310.2 197.9 1.57 Owners of the Company 256.5 197.9 1.30 1Hybrid capital investors53.7 197.9 0.27 1 See Note 2.20. 2.36. Contingencies The Group has contingent liabilities in respect of commercial and tax claims arising in the ordinary course of business in connection with the services they provide. The majority of commercial claims is covered by business-specific insurance. An on-going litigation that could cause significant financial or reputational damage for Eurofins continues in the context of the detection of biological contaminants in dairy products in Europe. The Group\u2019s responsibility has not been proven and the damages that are claimed have been neither established nor measured. Please also refer to the risk factors in section 5.1.4 of the Management Report for further information. For tax claims, when the Group estimates that the risk is not likely, no provision is booked. There are a limited number of pending claims, qualified as contingent liability by third-party legal advisors and the Company. The Group has entered into legal proceedings against the former shareholders of Eurofins Genoma Group Srl in Italy for breach of non-compete and other contractual clauses. The Group has an outstanding contingent consideration arrangement for this former acquisition, for which \u20ac27.5m has been accrued in \u201cAmounts due from business acquisitions\u201d within non-current liabilities on the Consolidated Balance Sheet as of 31 December 2024 and 2023. The final amount payable is subject to the legal proceedings. Risk factors are described in section 5 of the Management Report. Based on the information available to date, the Group considers that the outcome of these disputes and legal claims currently in progress is unlikely to have a significant adverse impact on the Consolidated Financial Statements other than those already provided for (Note 1.12 and 2.24). In July 2024, Eurofins disputes the validity of SGS\u2019 purported termination of the agreement to divest its crop science operations to Eurofins and considers the master asset purchase agreement to remain in full force and effect. Eurofins remains committed to following through on its acquisition of the Crop Science Operations and is considering all options to ensure the completion of the transaction. In October 2024, Eurofins reached an agreement with SYNLAB to acquire its clinical diagnostics operations in Spain. The transaction is subject to customary conditions and is expected to close in March 2025. SYNLAB\u2019s clinical diagnostics operations in Spain provide clinical diagnostics testing, including genetics and anatomical pathology services, throughout the country, achieving revenues of approximately \u20ac140m in 2023 and more than 2,000 employees. 2.37. Related-party transactions Transactions between the Company and its subsidiaries, which are related parties of the Group, are made at arm\u2019s length conditions and have been eliminated in the consolidation process and are not disclosed in the Notes. The Group is controlled by Analytical Bioventures S.C.A., a holding company of the Martin family. As of 31 December 2024, Analytical Bioventures owned 32.8% of the Company\u2019s shares and controls 67.0% of its voting rights (32.6% of the Company\u2019s shares and 66.0% of its voting rights as of 31 December 2023). Transactions with affiliates or with companies owning shares in Eurofins Group such as Analytical Bioventures S.C.A. or with companies such as International Assets Finance S.\u00e0 r.l., which are controlled by some members of the Company\u2019s Board of Directors, are mainly related to lease agreements on laboratories/sites used by Eurofins and are disclosed as follows: In \u20ac millions 2024 2023 Consolidated Income Statement Support management services, provided to related party 0.1 0.2 Lease liabilities interest expenses to related party 8.1 7.5 Depreciation of right of use 28.7 27.8 Consolidated Balance Sheet 1Receivables expected from related party13.0 12.9 Payables owned to related party 0.1 0.3 Right of use from related party 135.4 126.5 Lease liabilities to related party 155.8 145.6 Dividends paid to related party 31.5 63.0 Beneficiary units subscribed by related party - - Off Balance Sheet commitments Bank guarantees to related party - - 1 Receivables expected from related party relate to lease deposits. Other information related to the real estate transactions is provided in the Corporate Governance Statements for the period ended on 31 December 2024. 2.38. Compensation of the Board of Directors and Group Operating Council (GOC) In \u20ac millions 2024 2023 Compensation of executive directors 3.0 1.8 Compensation of non-executive directors 0.4 0.4 Management compensation (GOC members excluding CEO) 11.5 11.0 Post-employment benefits - - Other long-term benefits - - Termination benefits - - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to executive directors 2.6 - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to GOC members 7.0 4.2 excluding CEO Total 24.5 17.4 The amount of contributions paid for defined contribution pension plans of some members of the Board of Directors was \u20ac36k in 2024. Further details can be found in the section \u201cEurofins Group Remuneration Report 2024\u201d. 2.39. Auditor\u2019s remuneration In \u20ac millions 2024 2023 Audit of Eurofins Scientific SE 1.1 0.7 Audit of financial statements of subsidiaries 5.7 5.9 Audit-related services 0.4 0.1 Audit and audit-related fees payable pursuant to legislation 7.2 6.7 Tax services 0.1 - Total fees Deloitte 7.3 6.7 The aggregate amount of audit fees for all auditors across the Group was \u20ac13.6m in 2024 and \u20ac11.9m in 2023. In addition to the work performed for consolidation purposes, the Group has mandated standalone audits in a very large majority of its subsidiaries, even when not required by local regulations, in order to ensure reliability and strong internal controls over financial reporting considering many subsidiaries are in a fast-growth phase. The Group\u2019s subsidiaries are mostly audited by the following audit firm networks: \u25aa Tier 1 (Deloitte, PwC, EY and KPMG); \u25aa Tier 2 (RSM, Grant Thornton, BDO, Mazars, Moore Stephens, Crowe and Baker Tilly). Other information related to the audit coverage is provided in section 2.1.3 (Audit & Risk Committee) of the Corporate Governance Statements for the year ended on 31 December 2024. 2.40. COVID-19 As a world leader in the provision of essential clinical diagnostics, forensic, pharmaceutical, food and environmental laboratory testing services, Eurofins has been able to draw on its scientific expertise and innovation to develop a comprehensive suite of SARS-CoV-2 tests in response to the coronavirus pandemic. During 2024, COVID-related activities (human clinical testing and sale of reagents) of the Group generated no revenues. This compares to revenues of just over \u20ac20m in 2023. 2.41. Cyber-attack On 2 June 2019, Eurofins Scientific was hit by a criminal ransomware attack which caused disruption to many of its IT systems in several countries. Eurofins IT staff and their internal and external IT security teams and experts took prompt actions to contain the incident, mitigate its impact and worked relentlessly to return the IT operations to normal in the companies of the Group that have been affected. Eurofins teams continue to strengthen the Group\u2019s IT infrastructure and optimise IT environment resilience. As business interruption insurance coverage for this criminal cyber-attack was confirmed, the Group received an amount of \u20ac57.3m since 2019, no reimbursement was received in 2024 and 2023. While discussions and efforts to agree on final damages with Group insurers are ongoing, any future reimbursements cannot be determined at this time. 2.42. Climate change-related risks The Group regularly evaluates relevant climate-related risks as evidenced in the section \u201cRisk factors report 2024\u201d (Section 1.5.6) and in \u201cEurofins Environment, Social and Governance report 2024\u201d including its impact on the books and records of the Group. The Group reviews the disclosure obligations under Article 8 of the Taxonomy Regulation (EU) 2020/8522 and will keep monitoring going forward the disclosure requirements of the Non-Financial Reporting Directive and subsequently the Corporate Sustainability Reporting Directive. For the year-end, the potential impact of climate related matters, including legislation which may affect the fair value of assets and liabilities in the Consolidated Financial statements has been considered, especially but not limited to deferred tax assets recoverability, useful life of tangible and intangible assets and provisions. The risks in respect of climate-related matters are included as relevant and applicable key assumptions where they materially impact the determination of fair value. As of 31 December 2024, the Group does not believe that the impact of climate related matters is material to the Consolidated Financial Statements. Carbon neutrality The Group announced the goal of achieving carbon neutrality by 2025, through a focussed programme of CO2 emission reduction and carbon offsetting (see paragraph \u201ccarbon neutrality objective\u201d in section \u201cClimate change\u201d in the \u201cEurofins Environment, Social and Governance report 2024\u201d). In 2024, Eurofins retired 200,000 tons of carbon credits (same in 2023). The Group concluded also a VPPA (Note 2.33). Carbon credits are recorded as intangible assets and expensed when retired. Responding to climate challenges is at the heart of the Group's strategy, and its commitment to carbon neutrality is taken into account in its financial decisions. 2.43. Inflation The Group has addressed inflationary risk and its impact on the books and records of the Group in the section \u201cRisk factors\u201d of its annual report 2024. For the year-end, the impact of rising inflation rates, and consequent interest rates, in many geographies are considered in the determination of the fair value of assets and liabilities in the Consolidated Financial Statements, including, but not limited to, financial instruments, goodwill or other long-lived assets impairment testing, defined benefit retirement programmes and long-term incentive plans. As of 31 December 2024, the Group believes the impact of inflation is appropriately reflected and has not led to any material impact in the Consolidated Financial Statements. 2.44. Post-closing events Business combinations Since the beginning of 2025, the Group completed four business combinations. The total annual revenues of these acquisitions amounted to approximately \u20ac6m in 2024 for an aggregate acquisition price of \u20ac9m. These acquisitions employ over 30 employees.3. Scope of the Group 3.1. Incorporation of the year The companies listed below have been incorporated during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date Murarrie Smallwood Place Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Environment Testing ANZ Holding Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Agroscience Services ANZ Holding Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Biopharma Product Testing ANZ Holding Pty Eurofins BioPharma Product Testing LUX Holding S.\u00e0 AU 100.0% 01/24 Ltd. r.l. Eurofins Assurance Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins Agro Testing Canada, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/24 Eurofins Agroscience Canada, Inc. CA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins Food Testing Quebec Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins BioPharma Product Testing and Professional Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 08/24 Services Switzerland Holding AG r.l. Eurofins Medical Device Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 01/24 Eurofins Food Testing Pesticides Germany Holding Eurofins AIB GmbH DE 100.0% 01/24 GmbH Galten Smedeskovvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Spain, S.L.U. ES Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/24 Eurofins Clinical Testing Services Spain Holdings, Eurofins NBLSC Clinical Testing Spain, S.L.U. ES 100.0% 05/24 S.L.U. Rovaniemi Teollisuustie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Finland Oy FI 100.0% 11/24 r.l. Eurofins Contesta Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 12/24 Eurofins BUD Anonymus Real Estate Holding Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Food and Feed Testing Budapest Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/24 Eurofins Crop Science Hungary Kft. HU Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins BioPharma Product Testing Budapest Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 10/24 Acorn Laboratory Asset Management Services Limited IE Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins NSC Korea Co., Ltd. KR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Food Testing Baltics Holding UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 03/24 Maastricht Australi\u00eblaan Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins NBLSC Food Testing Poland Sp. z o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/24 Eurofins Crop Science Lab Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/24 Eurofins Crop Science Field Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Business Services Portugal, SA PT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Northampton Leather Trade House Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins US Holdings, Inc. US 100.0% 06/24 r.l. Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Research US, Inc. US 100.0% 07/24 design LUX Holding S.\u00e0 r.l. Eurofins Environment Testing Radon, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins Environment Testing Ecotoxicology, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins NSC Vietnam Co., Ltd. VN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/24 3.2. Acquisition of the year The companies listed below have been acquired during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date NIK Agro Service EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins Accumea Biopharma Product Testing Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 04/24 Shanghai Co., Ltd. r.l. Laboratorio Microbiol\u00f3gico Ortiz Mart\u00ednez S.A.S. CO Eurofins Latin American Ventures, S.L.U. 100.0% 07/24 Umweltmykologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/24 Med4muc GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 Lab4More GmbH DE Bavaria Health Services GmbH 100.0% 02/24 Bavaria Health Services GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 MUC Research GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 IMMUMED GmbH Gesellschaft f\u00fcr angewandte DE Lab4More GmbH 100.0% 02/24 Immunologie IAF-Radio\u00f6kologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 06/24 Eurofins FarmFacts GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/24 Kerava Huhtimontie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 REDI Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 06/24 Micro-B Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/24 Verdelab Bioscience Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/24 Fujitsu Quality Laboratory Environment Center Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 10/24 Taihei Environmental Science Center Co., Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 07/24 Salamon & Seaber Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/24 DNACO Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 09/24 Orchid Cellmark Limited UK DNACO Limited 100.0% 09/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 01/24 Eurofins Ascend Clinical, LLC US Eurofins Clinical Testing US Holdings, Inc. 100.0% 04/24 Concord Antrim Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 05/24 Eurofins Infinity Laboratory Group, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 09/24 3.3. Merged entities The companies listed below have been merged with another Eurofins entity during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Virotech Diagnostics GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 09/24 Eurofins VBM Geo ApS DK Eurofins Environment Denmark Holding A/S 100.0% 04/24 Eurofins Environment Testing Holding Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Premiumcert, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratori Cat-Gairin, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratorio Gessyma Galea, S.L. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 01/24 Eurofins Nab Labs Group Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 01/24 Eurofins Hydrologie Sud SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/24 Eurofins BioPharma Product Testing & Professional Eurofins ID MYK SAS FR 100.0% 09/24 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Bactup SAS FR 100.0% 04/24 Scientific Services France Holding SAS Alpa Environnement Holding France SAS FR Eurofins Water Testing LUX S.\u00e0 r.l. 100.0% 09/24 Eurofins NDSC Audit Et Consulting France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/24 Eurofins GeneScan Technologies France SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/24 Culture Top SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 12/24 Eurofins BioMed Ouest Guyane SAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 01/23 Saitama Kankyo Service KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Taiyo Techno Research KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Survey Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/24 Dia-Go BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/24 Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Taiwan Co., Ltd. TW 100.0% 01/24 Ltd. DDC Worldwide Corp. US DNA Diagnostics Center, LLC 100.0% 06/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 03/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 07/24 3.4. Discontinued activities The companies listed below have been liquidated or sold during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Eurofins Clinical Diagnostics Kortrijk NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 07/24 Eurofins Digital Agency NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/24 Eurofins Clinical Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Food Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Megalab Colombia, SAS CO Eurofins Megalab, S.A.U. 100.0% 02/24 BLGG Deutschland GmbH DE Eurofins Agro Testing Netherlands Holding BV 100.0% 07/24 Eurofins Q-Bioanalytic GmbH DE Eurofins BioTesting Services Nord GmbH 100.0% 06/24 Eurofins Food and Environment Testing Korea Holding Eurofins Woosol Co., Ltd. KR 100.0% 01/24 Co., Ltd. Eurofins Agroscience Services NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 09/24 Eurofins Bay Of Plenty Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 09/24 Eurofins Food Analytica SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/24 Gold Standard Diagnostics Singapore Pte. Ltd. SG Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Biopharma Product Testing Singapore Pte. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 SG 100.0% 07/24 Ltd. r.l. Eurofins Clinical Diagnostics (Thailand) Co., Ltd. TH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Clinical Diagnostic Testing UK Holding Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins Alba Science Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/24 3.5. Principal subsidiary undertakings The Companies listed below are fully consolidated (at 100%). ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Scientific SE LU Eurofins Biomnis Middle East LLC AE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/19 Agrohuarpes - Eurofins Agrosciences Services SA AR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Lebensmittelanalytik \u00d6sterreich GmbH AT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/07 Eurofins Genomics Austria GmbH AT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Agroscience Services Austria GmbH AT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Austria Holding GmbH AT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Umwelt \u00d6sterreich GmbH & Co.KG AT Eurofins Environment Testing Austria Holding GmbH 100.0% 03/15 Eurofins NUA Austria Holding GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 01/16 Eurofins Water & Waste GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 12/15 Wiener Neudorf Palmersstra\u00dfe Real Estate GmbH AT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins NSC Austria GmbH AT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Analytics & Services Austria GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 09/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Austria GmbH AT 100.0% 10/20 r.l. Eurofins Environment Testing Australia Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Agroscience Services Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agroscience Testing Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Animal Health Australia Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 01/16 Eurofins ams Laboratories Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/16 Eurofins Australia New Zealand Holding Pty Ltd. AU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Food Testing Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/16 Girraween Magowar Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Dandenong South Monterey Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Dermatest Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/17 Eurofins Technologies Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/17 Eurofins Chemical Analysis Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/19 Eurofins ProMicro Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins ARL Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins Apal Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 02/22 Eurofins Regional Service Centre ANZ Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/22 AQM Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Modern Testing Services Bangladesh Limited BD Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins GSC Management Services NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/01 Eurofins Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 11/07 Eurofins Food Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Environment Testing Belgium Holding NV BE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/11 Nazareth Venecoweg Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Forensics Belgium NV BE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharmaceutical Product Testing Belgium NV BE 100.0% 11/11 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Agro Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Belgium NV BE 100.0% 06/14 r.l. Eurofins GSC IT Product Management SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins GSC Finance & Administration SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/16 Villers le Bouillet Rue le Marais Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/17 Eurofins Asbestos Testing Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 08/17 Eurofins Amatsigroup NV BE Eurofins Amatsigroup SAS 100.0% 09/17 Eurofins NSC Belgium NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins GSC Recruitment, Legal, Tax & Purchasing BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/19 SA Eurofins Air Monitoring Belgium NV BE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 12/19 Transportation, Facility and Logistic Services SRL BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC Transformation & Operational Excellence BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins GSC IT Management Infrastructure & Security BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins BfB Oil Research SA BE Eurofins IESPM SAS 100.0% 04/21 Gembloux Rue Phocas Lejeune Real Estate NV BE Eurofins BfB Oil Research SA 100.0% 04/22 Eurofins GSC Finance & Controlling Systems SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins GSC IT Solutions & Operations SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Euraceta SA BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Deinze De Prijkels Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/23 Eurofins Ecca NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Ecca BTX BV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Agroscience Services EOOD BG Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 11/08 Eurofins HOS Testing Bulgaria EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Manara Medical Laboratories W.L.L. BH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 51.0% 12/22 Eurofins do Brasil An\u00e1lises de Alimentos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 07/03 Eurofins Agroscience Services Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/12 Laborat\u00f3rio ALAC Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 04/12 Integrated Petroleum Expertise Company - Servi\u00e7os BR Eurofins Latin American Ventures, S.L.U. 100.0% 09/14 em Petroleo Ltda. Eurofins Clinical Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Eurofins Clinical Imagem Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Centro de Analise e Tipagem de Genomas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 08/19 Itapema Laboratorio de Analises Clinicas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/22 Labor Tres Laboratorios e Consultoria Tecnica Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins Experchem Laboratories, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/15 Quebec St. Bruno Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins CDMO Alphora, Inc. CA Eurofins Pharma Services Canada Holding, Inc. 100.0% 06/17 Eurofins NSC Canada, Inc. CA Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Toronto, Inc. CA 100.0% 05/18 r.l. Oakville Portland Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Hadwen Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Speakman Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Environment Testing Canada, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Cosmetics and Personal Care Testing CA Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Canada, Inc. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Canada, Inc. CA 100.0% 10/20 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services Canada Holding, Inc. CA 100.0% 07/21 r.l. Eurofins Enviro-Works, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol Canada, Inc. CA 100.0% 08/22 Holding SAS Eurofins Scientific AG CH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/00 Eurofins Regulatory AG CH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Switzerland AG CH 100.0% 01/13 r.l. Eurofins Professional Scientific Services Switzerland Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 03/17 AG r.l. Eurofins Electric & Electronic Product Testing AG CH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Route de Montena Real Estate AG CH Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins PHAST Pharma AG CH Eurofins PHAST GmbH 100.0% 07/18 Eurofins NSC Switzerland AG CH Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 SAM Sensory and Marketing International Switzerland Eurofins Sensory, Consumer research and Product CH 100.0% 12/20 AG design LUX Holding S.\u00e0 r.l. Eurofins Qualitech AG CH Eurofins Material Sciences Switzerland Holding AG 100.0% 07/21 Eurofins Material Sciences Switzerland Holding AG CH Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Scitec SA CH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/21 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 Swanfort Services SA CH 100.0% 08/21 r.l Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 AgeaCare Switzerland SA CH 100.0% 08/21 r.l Eurofins Microscan SA CH Eurofins Material Sciences Switzerland Holding AG 100.0% 06/22 Eurofins Testing Chile SA CL Eurofins Latin American Ventures, S.L.U. 100.0% 03/13 Eurofins Training Chile SA CL Eurofins Testing Chile SA 100.0% 03/13 Eurofins Agroscience Services Chile SA CL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins Product Testing Hong Kong, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Technology Service (Suzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/06 Eurofins Product Testing Service (Shanghai) Co., Ltd. CN Eurofins Shanghai Holding, Ltd. 100.0% 11/09 Eurofins Testing Technology (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/09 Eurofins Shanghai Holding, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Central Laboratory China Co., Ltd. CN 100.0% 05/12 r.l. Eurofins Food Testing Hong Kong, Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins NSC Shanghai Co., Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/14 Eurofins NSC Hong Kong, Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/14 Eurofins Sensory Consumer and Product Research CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 (Shanghai) Co., Ltd. Eurofins Food Testing Service (Dalian) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Technology Service (Qingdao) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Consumer Product Testing (Guangzhou) Co., CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/18 Ltd. Eurofins Electrical Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins EAG Materials Science China (Shanghai) Co., CN Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 09/19 Ltd. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing (Shanghai) Co., Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 12/19 Ltd. r.l. AQM HK Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Technology Service (Guangzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/19 Gold Standard Diagnostics Shanghai Co., Ltd. CN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 07/20 Eurofins Assurance China Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Wireless Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Testing Inspection Certification (Chengdu) CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Co., Ltd. Eurofins Product Testing Service (Hangzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Electrical Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Discoverx Products (Shanghai) Co., Ltd. CN 100.0% 01/22 r.l. Eurofins Cosmetic Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins MTS Consumer Product Testing (Hong Kong) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co., Ltd. Modern Testing Services (Hong Kong) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (International) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Assurance (Hong Kong) Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (Dongguan) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins MTS Consumer Product Testing (Shanghai) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co. Ltd. Eurofins Modern Genomic Services Co., Ltd. CN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/22 TA Technology (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Testing Technology Service (Shenzhen) Co. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Testing Inspection Certification (Xiamen) Co., CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/22 Ltd. Eurofins Product Testing Service (Changzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/23 Quasfar M&F S.A. CO Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins IT Infrastructure GSC S.A. CR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Food & Feed Testing Czech Republic s.r.o. CZ Eurofins Holding CZ s.r.o. 100.0% 10/06 Eurofins Holding CZ s.r.o. CZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins BioPharma Product Testing Czech Republic Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CZ 100.0% 06/22 s.r.o. r.l. Eurofins Food Testing Hamburg Germany Holding DE Eurofins GeneScan Holding GmbH 100.0% 05/98 GmbH RECO Homburg Entenmuehlstrasse Real Estate DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/98 GmbH Eurofins GeneScan Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/03 Eurofins Analytik GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 12/98 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht International GmbH DE 100.0% 04/05 GmbH Eurofins GeneScan GmbH DE Eurofins GeneScan Holding GmbH 100.0% 07/03 Eurofins Food Testing Pesticides Germany Holding Eurofins SOFIA GmbH DE 100.0% 04/06 GmbH Eurofins Umweltanalytik Bayern GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/01 Eurofins \u00d6kometric GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 12/02 Eurofins NDSC Umweltanalytik GmbH DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/05 Eurofins Environment Testing Germany Holding West Eurofins Umwelt West GmbH DE 100.0% 04/05 GmbH Eurofins Umwelt Ost GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/06 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Institut J\u00e4ger GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/06 Eurofins Genomics Europe Food/Environment/White DE Eurofins MWG Holding GmbH 100.0% 07/01 Biotech Products & Services GmbH Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services EcoChem GmbH DE 100.0% 01/06 Beteiligungs GmbH Eurofins BioPharma Product Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/06 Eurofins MWG Holding GmbH DE Eurofins Genomics BV 100.0% 01/05 Eurofins Genomics Germany GmbH DE Eurofins MWG Holding GmbH 100.0% 01/07 Eurofins Food Testing Pesticides Germany Holding DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/06 GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Laboratorien GmbH DE 100.0% 03/07 GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 01/07 Products & Services Synthesis GmbH Eurofins Food Testing General Chemistry Germany DE Eurofins Laborservices GmbH 100.0% 04/07 Holding GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Dr. Rothe GmbH DE 100.0% 04/07 Holding GmbH Eurofins Product Testing Verwaltungs GmbH DE Eurofins Product Service GmbH 100.0% 03/07 Eurofins Environment Testing Germany Holding West DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/07 GmbH Eurofins Agroscience Services Germany Holding DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/07 GmbH FP Friedrichsdorf Professor-Wagner-Strasse Real DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/07 Estate GmbH Eurofins Umwelt Nord GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 05/07 Eurofins Laborservices GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins NSC IT Infrastructure Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Food Testing General Chemistry Germany Eurofins INLAB GmbH DE 100.0% 12/07 Holding GmbH Eurofins Product Service GmbH DE Eurofins Scientific SE 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Information Systems GmbH DE 100.0% 11/07 GmbH Eurofins Consumer Product Testing GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 01/08 Eurofins Food Testing Germany East Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Agroscience Services Chem GmbH DE 100.0% 02/08 GmbH Eurofins Food Control Services GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/08 Eurofins Food Testing Pesticides Germany Holding Eurofins WEJ Contaminants GmbH DE 100.0% 12/08 GmbH Eurofins Food Testing Pesticides Germany Holding Eurofins BioTesting Services Nord GmbH DE 100.0% 12/08 GmbH HS Hamburg Stenzelring Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/08 Eurofins Dr. Specht Express Testing & Inspection Eurofins Food Testing Pesticides Germany Holding DE 100.0% 04/09 GmbH GmbH Eurofins Food & Feed Testing Leipzig GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 RECO Ebersberg Anzinger Strasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing Hamburg GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/09 Eurofins Food Integrity Control Services GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Institut Dr. Appelt Hilter GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Dr. Appelt Beteiligungs GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 05/09 Gold Standard Diagnostics Freiburg GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 05/09 Eurofins GfA Lab Service GmbH DE Eurofins Food Control Services GmbH 100.0% 10/10 Eurofins NDSC Food Testing Germany GmbH DE Eurofins Food Control Services GmbH 100.0% 03/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services GmbH DE 100.0% 07/11 Beteiligungs GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Facility Management Germany GmbH DE 100.0% 11/11 GmbH Eurofins Environment Testing Germany Holding West Eurofins Umwelt S\u00fcdwest GmbH DE 100.0% 06/12 GmbH Eurofins Medigenomix Forensik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 08/12 Eurofins Food Testing Hamburg Germany Holding Eurofins Central Logistics GmbH DE 100.0% 01/13 GmbH Eurofins GSC Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/13 Eurofins CLF Specialised Nutrition Testing Services DE Eurofins Food Testing Germany East Holding GmbH 100.0% 08/13 GmbH RECO Hamburg Neul\u00e4nder Kamp 1 Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins HT-Analytik GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/14 Eurofins Environment Testing Germany Holding West Eurofins Hygiene Institut Berg GmbH DE 100.0% 05/14 GmbH Eurofins Agraranalytik Deutschland GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Holding Germany GmbH DE 100.0% 03/15 r.l. Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services Ecotox GmbH DE 100.0% 08/15 Beteiligungs GmbH Eurofins Professional Scientific Services Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/15 GmbH Eurofins Clinical Testing Services Germany LUX St. Marien Krankenhaus Lampertheim GmbH DE 100.0% 08/16 Holding S.\u00e0 r.l. Eurofins Air Monitoring Germany Holding GmbH DE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 07/16 Eurofins Finance Transactions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Express GmbH DE 100.0% 04/16 GmbH Eurofins MVZ Medizinisches Labor Gelsenkirchen DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 07/17 GmbH Eurofins Laborbetriebsgesellschaft Gelsenkirchen Eurofins MVZ Medizinisches Labor Gelsenkirchen DE 100.0% 07/17 GmbH GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Genomics Europe Pharma and Diagnostics Eurofins LifeCodexx GmbH DE 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Nehring GmbH DE 100.0% 10/17 Holding GmbH IfB Institut f\u00fcr Blutgruppenforschung GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 10/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing International GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Sensory, Consumer research and Product KKG Holding GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Agroscience Services EAG Laboratories Eurofins AgroSciences Services Deutschland DE 100.0% 12/17 GmbH Beteiligungs GmbH Eurofins AgroSciences Services Deutschland Evans Analytical Group Holdings GmbH DE 100.0% 12/17 Beteiligungs GmbH Eurofins WKS Labservice GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/17 Eurofins PHAST GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/18 Eurofins PHAST Development GmbH & Co. KG DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins PHAST Development Verwaltungs GmbH DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins AgroSciences Services Deutschland Eurofins Agrartest GmbH DE 100.0% 07/18 Beteiligungs GmbH Gold Standard Diagnosis Frankfurt GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 08/20 Gold Standard Diagnostics Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Genomics Europe Shared Services GmbH DE Eurofins MWG Holding GmbH 100.0% 02/19 RECO Jena am Egelsee Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/19 Gold Standard Diagnostics Germany Holding GmbH DE Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 03/19 ISO Interest by Entry Company Subsidiary of: code the Group date Gold Standard Diagnostics CD Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Agroscience Services Regulatory Germany Eurofins AgroSciences Services Deutschland DE 100.0% 12/19 GmbH Beteiligungs GmbH Eurofins BioTesting Services Ost GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 01/20 MF M\u00fcnchen Friedenheimer Br\u00fccke Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/20 Eurofins Humangenetik und Pr\u00e4natal-Medizin MVZ DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 05/20 GmbH Eurofins BioPharma Services Consulting Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 11/20 RECO Braunschweig Heesfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Gold Standard Diagnostics NBLSC Germany GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 06/21 RECO Troisdorf Gierlichstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Derma Tronnier GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 Tronnier Verwaltungs GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 RECO 1. Verwaltungs GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins EmpowerDX Europe GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 06/21 Eurofins Bioskin GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 08/21 Eurofins NBLSC Forensic Germany GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 01/22 Eurofins MTS Consumer Product Testing Germany DE Eurofins Product Testing Verwaltungs GmbH 100.0% 11/21 GmbH CLL Chemnitzer Laborleistungs GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Umweltanalytik S\u00fcd GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Food Testing Hamburg Germany Holding Eurofins Food Testing S\u00fcd GmbH DE 100.0% 04/22 GmbH Stella Analyse GmbH DE Stella Analyse BV 100.0% 03/22 Eurofins Inpac Medizintechnik GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 03/22 RECO Birkenfeld Neureutstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins TraitGenetics GmbH DE Eurofins MWG Holding GmbH 100.0% 07/22 Eurofins AgroSciences Services Deutschland Eurofins Aquatic Ecotoxicology GmbH DE 100.0% 08/22 Beteiligungs GmbH Eurofins NBLSC BioPharma Product Testing Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 09/22 GmbH BECIT GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 07/22 Eurofins Crop Science Germany GmbH DE Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/23 RECO Jena Im Steinfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Dr. Lauk & Dr. Breitling GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 09/22 Eurofins 8. Verwaltungsgesellschaft GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe IT Services GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 10/22 Products & Services Sales GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services NGS GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services Sanger GmbH EmpowerDX Umweltanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins Asbestanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins GSC IT Infrastructure and Security Germany DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/23 GmbH Steripac GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 05/23 Eurofins AgroSciences Services Deutschland DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/23 Beteiligungs GmbH Ars Probata GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Solutions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Forensics Holding Germany GmbH DE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 11/23 Genolytic Diagnostik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 12/23 Eurofins NSC Denmark A/S DK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/03 Eurofins BioPharma Product Testing Denmark Holding Eurofins Biopharma Product Testing Denmark A/S DK 100.0% 03/06 A/S Eurofins Product Testing Denmark A/S DK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/08 Eurofins Miljo A/S DK Eurofins Environment Denmark Holding A/S 100.0% 06/05 Eurofins Steins Laboratorium A/S DK Eurofins Food Denmark Holding A/S 100.0% 07/06 Eurofins Environment Denmark Holding A/S DK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Food Denmark Holding A/S DK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Genomics Holding Denmark A/S DK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 11/13 Eurofins Genomics Europe AgriGenomics Products & DK Eurofins Genomics Holding Denmark A/S 100.0% 01/13 Services A/S Eurofins Milj\u00f8 Vand A/S DK Eurofins Environment Denmark Holding A/S 100.0% 10/13 Eurofins Agro Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 12/14 Eurofins Milj\u00f8 Luft A/S DK Eurofins Environment Denmark Holding A/S 100.0% 08/14 Eurofins BioPharma Product Testing Denmark Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 DK 100.0% 08/15 A/S r.l. Eurofins BioPharma Product Testing Denmark Holding Eurofins Professional Scientific Services Denmark A/S DK 100.0% 08/15 A/S Eurofins Genomics Denmark A/S DK Eurofins Genomics Holding Denmark A/S 100.0% 12/15 Eurofins Milk Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Eurofins Vitamin Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Aabybro Industrivej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins VBM Laboratoriet A/S DK Eurofins Environment Denmark Holding A/S 100.0% 03/17 Ishoj Baldershoj Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Vejen Ladelundvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins Diagnosticos Clinicos RD, SAS DO Eurofins Latin American Ventures, S.L.U. 100.0% 11/22 Eurofins Environment Testing Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/17 Rae Village Vana-Sutikase ja Tammi tee Real Estate EE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 O\u00dc Eurofins Agroscience Services, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 01/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Spain, S.L.U. ES 100.0% 01/07 r.l. Eurofins Latin American Ventures, S.L.U. ES Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/09 Eurofins Sicaagriq, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/13 Eurofins Analisis Alimentario Holding Espana, S.L.U. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/13 Eurofins Sensory, Consumer research and Product Sensory and Marketing Spain, S.L.U. ES 100.0% 09/13 design LUX Holding S.\u00e0 r.l. Eurofins An\u00e1lisis Alimentario, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Alimentario Nordeste, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Agro, S.A. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 90.2% 05/14 Eurofins Product Testing, Cosmetics & Personal Care ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 07/15 Spain, S.L.U. Eurofins Trialcamp, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 06/15 Eurofins Laboratorio Sarr\u00f3, S.L.U. ES Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 07/15 Eurofins NSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Histolog, S.L.U. ES Eurofins Anapath France Holding SAS 100.0% 01/16 Eurofins NBLSC Food Testing Spain, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 04/16 Eurofins Product Testing Holding Spain, S.L.U. ES Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Spain, S.L.U. ES 100.0% 01/17 r.l. Eurofins Clinical Testing Services Spain Holdings, Eurofins Megalab, S.A.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio \u00c1ngel M\u00e9ndez, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Surlab, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Dr. Valenzuela, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Villapharma Research, S.L.U. ES Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Textile Testing Spain, S.L.U. ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 04/17 Fuente \u00c1lamo de Murcia - El Estrech Real Estate, ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 S.L.U. Eurofins Technologies Holding Spain, S.L.U. ES Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 02/18 Madrid Garc\u00eda Noblejas Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins An\u00e1lisis Alimentario Canarias, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/18 Gold Standard Diagnostics Madrid, S.A. ES Eurofins Technologies Holding Spain, S.L.U. 94.10% 02/18 Eurofins Agroscience Services Regulatory Spain, ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 04/18 S.L.U. Santa Cruz Diesel Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins Higiene Alimentaria Espa\u00f1a, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Eurofins Agroscience Services Iberica Holding, S.L.U. ES Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Clinical Testing Services Spain Holdings, Eurofins LGS Megalab An\u00e1lisis Cl\u00ednicos, S.L.U. ES 100.0% 07/18 S.L.U. Eurofins Ecosur, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Lorqui Castillo de Aledo, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Environment Testing Spain Holding, S.L.U. ES Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins GSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins M\u00e9todos Servicios Agr\u00edcolas, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 03/19 Eurofins Iproma, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/19 Eurofins Clinical Testing Services Spain Holdings, Eurofins Clinical Diagnostics, S.L.U. ES 100.0% 06/19 S.L.U. Mazarr\u00f3n Campico Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Abar\u00e1n Rellano Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/20 Castell\u00f3n Lituania Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Control Ambiental y Ecogestor, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 11/20 Eurofins Quimico Onubense, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 08/21 Oricain Ezcabarte Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/21 San Gines Romea Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Cimera Estudios Aplicados, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins NBLSC Environment Testing Spain, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins Centro Anal\u00ectico M\u00ecguez Mu\u00ecnos, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/21 Eurofins Vital, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/22 Granada Bailen Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Cavendish, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 10/22 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Munuera, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/22 Eurofins Cidesal, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Derio Idorsolo Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins An\u00e1lisis Alimentario Bilbao, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Eurofins Convet, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 12/22 Eurofins Clinical Testing Services Spain Holdings, Clinilab Laboratorio Cl\u00ednico Huelva, S.L.U. ES 100.0% 12/22 S.L.U. Lleida Corregidor Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins An\u00e0lisi Alimentari Girona, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 09/23 Eurofins Inspecci\u00f3n y Certificaci\u00f3n, S.L.U. ES Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Nutrilab, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 11/23 Vigo Valladares Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Clinical Testing Services Spain Holdings, ES Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/23 S.L.U. Eurofins Scientific Finland Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/07 Eurofins Viljavuuspalvelu Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Finland Holding Oy FI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/17 Eurofins Ahma Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 02/17 Eurofins Environment Testing Finland Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 04/17 Eurofins Nab Labs Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/17 Eurofins NSC Finland Oy FI Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Expert Services Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Labtium Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/18 Oulu Nuottasaari Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Product Testing Finland Holding Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Electric & Electronics Finland Oy FI Eurofins Product Testing Finland Holding Oy 100.0% 04/21 Eurofins bestLab Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/22 Espoo Kivimiehentie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/23 Helsinki Laivakatu Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Microbiologie France Holding SAS FR 100.0% 01/99 r.l. Eurofins Analytics France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 07/99 Eurofins Hygi\u00e8ne Alimentaire Formation SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 07/99 Eurofins Assurance and Inspection Services France Eurofins Certification SAS FR 100.0% 07/03 Holding SAS Eurofins Laboratoire De Microbiologie De L'Est SAS FR Eurofins Microbiologie France Holding SAS 100.0% 01/06 Eurofins ATS SAS FR Eurofins Product Testing France Holding SAS 100.0% 01/99 Eurofins Hydrologie France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Analyses Environnementales Pour Les Eurofins Analyses Pour L'Environnement France SAS FR 100.0% 07/05 Industriels France SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Est SAS FR 100.0% 01/01 SAS Eurofins BioPharma Product Testing & Professional FR Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. 100.0% 06/06 Scientific Services France Holding SAS Eurofins Genomics France SAS FR Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Institut Francais Des Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 75.0% 11/05 Toxlab SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.6% 02/05 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing & Professional Eurofins ADME Bioanalyses SAS FR 100.0% 10/04 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Optimed SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Quality Control SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins Agroscience Services France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Eurofins Agroscience Services SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Chemtox SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.9% 01/08 Eurofins Laboratoires De Microbiologie Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 10/06 Eurofins Cervac Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 10/06 Eurofins NSC Finance France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/06 SAM Consumer International France SAS FR Eurofins Sensory Holding France SAS 100.0% 10/06 Eurofins Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 01/01 Eurofins Food Chemistry Testing France LUX Holding Eurofins Food Chemistry Testing France Holding SAS FR 100.0% 09/07 S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Optimed Lyon SAS FR 100.0% 09/07 Scientific Services France Holding SAS Eurofins NSC IT Infrastructure France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Hydrologie Centre Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/08 Eurofins Laboratoire Centre SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Laboratoire Nord SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Assurance and Inspection Services France Eurofins Consulting Agroalimentaire SAS FR 100.0% 07/10 Holding SAS Eurofins GSC France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/10 Eurofins NDSC IT Solution Food France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/10 Eurofins NDSC Environnement France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 08/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour la Construction France LUX FR 100.0% 08/10 SAS Holding S.\u00e0 r.l. Eurofins NBLSC Analyses Pour Le Batiment France Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 09/10 SAS SAS Eurofins Analyses Environnementales Pour Les Eurofins Analyses Environnementales pour les FR 100.0% 10/10 Industriels France SAS Industriels France LUX Holding S.\u00e0 r.l. Eurofins NSC Developpement France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Agroscience Services Chem SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 12/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ile de France SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Nord SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Sud Est SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ouest SAS FR 100.0% 12/10 SAS Eurofins Analyses des Mat\u00e9riaux et Combustibles FR Eurofins Expertises France Holding SAS 100.0% 12/10 France SAS Eurofins Hydrologie Nord SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins LCAM - Eurofins Laboratoire Central FR Eurofins Microbiologie France Holding SAS 100.0% 11/11 d'Analyses de la Moselle SAS Eurofins Hydrologie Ile De France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Hydrologie Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Asbestos Testing Europe SAS FR Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 11/11 Eurofins Laboratoire Contaminants Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Laboratoire De Pathologie V\u00e9g\u00e9tale SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Hydrologie Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 02/12 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Forensics SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Ecotoxicologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 04/12 Eurofins NDSC Environnement France Holding SAS FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins NDSCE Support France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 01/12 Eurofins Agrosciences Services France Holding SAS FR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins GSC CADET SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/12 Eurofins Analyses Environnementales Pour Les Eurofins Environnement Logistique France SAS FR 100.0% 12/12 Industriels France SAS Eurofins Pharma Products Testing France Eurofins BioPharma Product Testing & Professional FR 100.0% 12/12 Management SAS Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Products Engineering SAS FR 100.0% 12/12 Scientific Services France Holding SAS Eurofins Cerep SA FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 95.8% 03/13 Eurofins MITOX FOPSE SARL FR Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud-Ouest SAS FR 100.0% 09/13 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Analyses pour l'Environnement France LUX FR 100.0% 08/14 SAS Holding S.\u00e0 r.l. Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment France SAS FR 100.0% 10/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Ouest SAS FR 100.0% 10/14 SAS Eurofins NSC HR France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud SAS FR 100.0% 08/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Nord SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Sud-Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement pour le Batiment \u00cele-de-France Eurofins Prelevement Pour Le Batiment France Holding FR 100.0% 09/14 SAS SAS Eurofins NDSC Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/14 Eurofins NBLSC Microbiologie Alimentaire France SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/14 SCI Vennecy Les Esses Galerne FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/14 Eurofins Product Testing France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins Analyses Pour Le Batiment Nord-Ouest Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 04/15 CEBAT SAS SAS Eurofins Evic Product Testing France SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/15 Eurofins Hygi\u00e8ne Hospitali\u00e8re Sud SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 07/15 Eurofins Environment Testing France Australia Holding FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/15 SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie M\u00e9dicale Holding France SAS FR 100.0% 07/15 S.\u00e0 r.l. Eurofins Labazur Provence SELAS FR Eurofins Laboratorio Sarr\u00f3, S.L.U. 100.0% 07/15 Eurofins Labazur Guyane SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Nice SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Rhone-Alpes SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Bretagne SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Alpes-Sud Var SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Food Chemistry Testing France LUX Holding Eurofins Galys SAS FR 100.0% 12/15 S.\u00e0 r.l. Eurofins Hydrologie Sud Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/15 Biomnis Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/15 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Hydrobiologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 10/15 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS FR 100.0% 10/15 S.\u00e0 r.l. Eurofins Biomnis Sample Library SAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 SCI du Val d'Ouest FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/15 Eurofins Biomnis SELAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins CBM69 SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins CEF SELAS FR Eurofins Bio Lab SELAS 100.0% 10/15 Eurofins Bioffice SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins NBLSC Biologie Sp\u00e9cialis\u00e9e France GIE FR Eurofins Biomnis SELAS 100.0% 10/15 Eurofins Biotech Germande SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 01/16 Eurofins Phyliae SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 11/15 SCI Garlin Bearn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Agro-Analyses SAS FR Eurofins Microbiologie France Holding SAS 100.0% 05/16 Eurofins LCDI SAS FR Eurofins Hydrologie France Holding SAS 100.0% 07/16 SCI Lentilly Aqueduc FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Pathologie SELAS FR Eurofins Histolog, S.L.U. 100.0% 04/17 Eurofins NBLSC Analyses Alimentaires France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins NBLSC Chimie Alimentaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Biologie Moleculaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Laboratoire Nutrition Animale France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 SAM Sensory International France SAS FR Eurofins Sensory Holding France SAS 100.0% 08/17 Eurofins Analyses Environnementales pour les Eurofins Expertises France Holding SAS FR 100.0% 09/17 Industriels France LUX Holding S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Amatsigroup SAS FR 100.0% 09/17 Scientific Services France Holding SAS Immobiliere Amatsi SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins BioPharma Product Testing & Professional Eurofins Disposable Lab SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Amatsiaquitaine SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Anapath France Holding SAS FR 100.0% 09/17 S.\u00e0 r.l. Eurofins Analyses Environnementales Pour Les Eurofins NDSC Pollution France SAS FR 100.0% 09/17 Industriels France SAS Eurofins Agroscience Services Seeds France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 09/17 SAM Retail France SAS FR Eurofins Sensory Holding France SAS 100.0% 09/17 Eurofins NSC Clinical Diagnostics France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/17 Eurofins Agroscience Services Regulatory France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 10/17 Eurofins BioPharma Product Testing & Professional Eurofins Amatsi Analytics SAS FR 100.0% 10/17 Scientific Services France Holding SAS Eurofins Product Testing 2 France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Sud-Ouest SAS FR 100.0% 10/18 S.\u00e0 r.l. Eurofins EAG Materials Science France SAS FR Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins Analyses Pour Le Batiment France Holding Eurofins Eichrom Amiante SAS FR 100.0% 04/18 SAS Eurofins Eichrom Radioactivite SAS FR Eurofins Expertises France Holding SAS 100.0% 04/18 SCI Bruz Bastie FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/18 Eurofins LEA SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Lanagram SAS FR Eurofins Microbiologie France Holding SAS 100.0% 04/18 Eurofins 3 Ohms SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/18 Eurofins Interlab SELAS FR Eurofins Biologie Medicale Sud-Ouest SAS 100.0% 10/18 SCI Rosporden Renan FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/18 Eurofins Bio Lab SELAS FR Eurofins Biologie Medicale Ile De France SAS 100.0% 07/18 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Ile De France SAS FR 100.0% 07/18 S.\u00e0 r.l. Eurofins Laboratoire De Bromatologie Ouest Et FR Eurofins Microbiologie France Holding SAS 100.0% 07/18 Bretagne SAS Eurofins Hydrologie Normandie SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/18 Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement pour le Batiment Nord Est SAS FR 100.0% 12/18 SAS SCI Lentilly Parc d'Activit\u00e9 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins DSC Product Testing SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/18 SCI 2 Laponie Les Ulis FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Landerneau L\u00e9on FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Loos Palissy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Martillac Newton FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Maxeville Cuenot FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Saint Augustin Paillard FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Illkirch Graffenstaden Gruninger FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Expertise Microbiologique France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 Eurofins Dispositifs au Contact de l'Eau France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 SCI Henin Beaumont Noyelles FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Laboratoire Dermscan SAS FR Eurofins Product Testing France Holding SAS 100.0% 11/18 Alpa Alimentaire Holding France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 11/18 Eurofins Chimie Alimentaire Rouen SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/18 Eurofins Sensory, Consumer research and Product Eurofins Sensory Holding France SAS FR 100.0% 01/19 design LUX Holding S.\u00e0 r.l. Eurofins Hygi\u00e8ne Hospitali\u00e8re Ouest SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/18 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins DiscoverX Products France SAS FR 100.0% 03/19 France Holding SAS Eurofins NDSC Expertises France SAS FR Eurofins Expertises France Holding SAS 100.0% 01/19 Eurofins Analyses Environnementales Pour Les Eurofins Analyses de l'Air SAS FR 100.0% 02/19 Industriels France SAS Eurofins BioPharma Product Testing & Professional Eurofins Clinical Trial Supplies France SAS FR 100.0% 02/19 Scientific Services France Holding SAS Eurofins Analyses Nutritionnelles France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 02/19 Eurofins Laboratoire de Microbiologie Sud SAS FR Eurofins Microbiologie France Holding SAS 100.0% 02/19 Eurofins Assurance and Inspection Services France Eurofins Assurance France SAS FR 100.0% 12/19 Holding SAS Eurofins Laboratoire Microbiologie Rh\u00f4ne-Alpes SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Hospitali\u00e8re Nord SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/19 Eurofins BioPharma Product Testing & Professional Eurofins BioPharma Product Testing Biologics SAS FR 100.0% 12/19 Scientific Services France Holding SAS Eurofins Microbiologie des Eaux Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Alimentaire Nord-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Nord-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Hygi\u00e8ne Alimentaire France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Ile de France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Labazur Pays De La Loire SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/20 Gold Standard Diagnostics Millidrop SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/21 Gold Standard Diagnostics France Holding SAS FR Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Electrical and Electronics France SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/20 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Hygi\u00e8ne Alimentaire France Holding SAS FR 100.0% 12/20 r.l. Eurofins Assurance and Inspection Services France FR Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 12/20 Holding SAS SCI Verneuil Papin FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Venissieux Docteur Georges Levy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Pleyben Carn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Villejust Zephyr FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Artigues Gay Lussac FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins IESPM SAS FR Eurofins Expertises France Holding SAS 100.0% 07/21 SCI Eurofins 2022 1 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Saint Maximin Laouve FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Eurofins BioMed France FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Management BioMed France FR Eurofins Real Estate France Holding SAS 100.0% 12/21 SCI Eurofins 2022 5 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Toxicological and Regulatory Expertise C&PC FR Eurofins Product Testing France Holding SAS 100.0% 11/21 France SAS Eurofins BioPharma Product Testing & Professional Eurofins Medical Device Testing France SAS FR 100.0% 11/21 Scientific Services France Holding SAS Eurofins Product Testing clinical and ex-vivo France FR Eurofins Product Testing France Holding SAS 100.0% 11/21 Holding SAS Eurofins Real Estate France Holding SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environnement Formation et Conseil SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins NBLSC Hygi\u00e8ne Hospitali\u00e8re France SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Discovery, Central Laboratory and BioAnalysis FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 11/21 France Holding SAS Eurofins Agro Analyses Distribution Alimentaire SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins NBLSC IT Solution Food SWE SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins Crop Science Lab France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Eurofins Crop Science Field France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Analyse Toxicologique du Cheveu - ATC SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Prelevement Pour Le Batiment France Holding Airthemis Sud SAS FR 100.0% 01/22 SAS Eurofins Biomed 2022 5 SAS FR Eurofins NSC Finance France SAS 100.0% 01/22 Eurofins Bio Sant\u00e9 SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 10/22 Eurofins Biomed Basse-Normandie SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/22 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol SAS FR 100.0% 08/22 Holding SAS Eurofins Centre de Recherches Biologiques et Eurofins Product Testing clinical and ex-vivo France FR 100.0% 08/22 d'Exp\u00e9rimentations Cutan\u00e9es - BIO-EC SAS Holding SAS Eurofins Analyses Pour Le Batiment France Holding GEA (Grand Est Analyses) SAS FR 100.0% 10/22 SAS ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Biomed Ile de France Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/22 Eurofins Newco 2023 1 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 2 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 3 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 4 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 SCI Marange-Silvange Tisserands FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 2 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 3 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 4 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins BioMed Nord Pas de Calais SELAS FR Eurofins Labazur Provence SELAS 100.0% 03/23 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins Calixar SAS FR 100.0% 12/23 France Holding SAS Eurofins BioMed Centre Val de Loire SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Bourgogne SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/23 Eurofins BioMed Champagne Ardenne SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Languedoc-Roussillon SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/23 Eurofins BioMed Alsace Lorraine SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Maine Anjou SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Franche Comt\u00e9 SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Picardie FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Poitou Charentes Limousin SELAS FR Eurofins Labazur Provence SELAS 100.0% 11/23 Eurofins BioMed Bretagne Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins NBLSC BioMed France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 09/23 Eurofins Biophy Research SAS FR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Prelevement Pour Le Batiment France Holding Robinet Controle Environnemental SAS FR 100.0% 12/23 SAS Eurofins Ergastiria Biologikon - Chimikon Dokimon Kai GR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Analiseon Monoprosopi Anonimi Eteria Mov.AE Eurofins Croatiakontrola d.o.o. HR Eurofins Croatia Food Testing HoldCo d.o.o. 99.2% 09/19 Karlovacka Real Estate d.o.o. HR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Croatia Food Testing HoldCo d.o.o. HR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Croatia d.o.o. HR 100.0% 01/22 r.l. Eurofins Agroscience Services Kft. HU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins NBLSC Food&Feed Testing Hungary Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 08/16 Gold Standard Diagnostics Budapest Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Food Testing Hungary Holding Kft. HU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei 5 utca Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei Mikl\u00f3s utca 52 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 SZE Kesely\u0171si 9 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Minerag Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 12/17 Eurofins Food and Feed Testing Gyula Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/18 Eurofins Environment Testing Hungary Holding Kft. HU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/18 BUD Foti 56 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Testing Hungary Holding Kft. HU Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NSC Hungary Kft. HU Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/18 Gold Standard Diagnostics International Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/20 Eurofins Vetcontrol Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 10/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Hungary Kft. HU 100.0% 12/21 r.l. Eurofins Analytical Services Hungary Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 BUD Anonymus Real Estate Kft. HU Eurofins BUD Anonymus Real Estate Holding Kft. 100.0% 08/22 Eurofins BIOMI Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 QualcoDuna Proficiency Testing Hungary Nonprofit Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 Medserv Kft. HU Eurofins Clinical Testing Hungary Holding Kft. 61.3% 09/22 Eurofins Sejtdiagnosztika Kft. HU Medserv Kft. 61.3% 09/22 PT Eurofins Modern Testing Services CPT Indonesia ID Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/22 Ltd. PT Eurofins Angler Biochem Lab Ltd. ID Eurofins Food Testing LUX Holding S.\u00e0 r.l. 95.0% 05/23 Eurofins Scientific (Ireland) Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 05/03 Eurofins Food Testing Ireland Limited IE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/09 Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IE 100.0% 02/11 Limited r.l. Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing Ireland Limited IE 100.0% 04/11 Limited Clogherane Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins Biomnis Ireland Limited IE Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Lablink Limited IE Eurofins Biomnis Ireland Limited 100.0% 10/15 Eurofins BioPharma Product Testing Ireland Holding Eurofins Professional Scientific Services Ireland Limited IE 100.0% 07/16 Limited Eurofins MC Pathology Limited IE Eurofins Biomnis Ireland Limited 100.0% 01/17 Eurofins Scientific Services Ireland Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 10/17 Eurofins Environmental Testing Ireland Holding Limited IE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/18 Eurofins Environment Testing Ireland Limited IE Eurofins Environmental Testing Ireland Holding Limited 100.0% 02/18 Eurofins Clinical Genetics Ireland Limited IE Eurofins Biomnis Ireland Limited 100.0% 05/18 Eurofins NSC Ireland Limited IE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Cork Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 Empowerdx Ireland Limited IE 100.0% 04/22 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Limed Ltd. IL 50.1% 04/22 r.l. Eurofins Genomics India Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/05 Eurofins Analytical Services India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services India Private Limited. IN 100.0% 01/11 r.l. Eurofins IT Solutions India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Hoodi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins Advinus Lifesciences Private Limited. IN Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 10/13 Eurofins Clinical Diagnostics Bangalore Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Product Testing India Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Peenya Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Spectro Analytical Labs Private Limited. IN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins NSC India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Advinus AgroSciences Services India Private IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Limited. Eurofins Amar Immunodiagnostics Private Limited. IN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Advinus BioPharma Services India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 12/19 Limited. r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Advinus Discovery Services Private Limited. IN 100.0% 10/17 r.l. Alexandre Quality Management Private Private Limited. IN AQM HK Co., Ltd. 100.0% 06/19 Eurofins BPO (India) Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Assurance India Private Limited. IN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 10/20 Spectro SSA Labs Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 10/17 Spectro Research Lab Ventures Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Spectro Testing Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Eurofins IT Infrastructure Services Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins BioPharma Product Testing India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 07/21 Limited. r.l. Modern Testing Services (India) Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins South Bengaluru Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Bidadi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins NBLSC India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins NSC US India Services Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Agroscience Services Italy Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 02/04 Eurofins Food & Feed Testing Italia Holding Srl IT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Chemical Control Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 09/06 Eurofins Biolab Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 01/07 Eurofins Product Testing Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 10/08 Eurofins NSC Italia Srl IT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/12 Eurofins Product Testing Italia Holding Srl IT Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/12 Eurofins Clinical Testing Italia Holding Srl IT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/12 Eurofins Genomics Italy Srl IT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/12 Eurofins Pivetti Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 11/12 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Italy Holding Srl IT 100.0% 01/13 r.l. Eurofins Modulo Uno Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/12 Corteolona e Genzone Via Don Bosco Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/14 Torino Via Cuorgn\u00e8 Real Estate Invest Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Cosmetics & Personal Care Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/15 Eurofins Food Assurance Italia Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/15 Gold Standard Diagnostics Trieste Srl IT Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Professional Scientific Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 12/16 Eurofins Genoma Group Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 07/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Italy Srl IT 100.0% 11/18 design LUX Holding S.\u00e0 r.l. Eurofins NDSC Food Testing Italy Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 02/19 Vimodrone Via Buozzi Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Lab Solution Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 06/19 Milano Fino Mornasco Via Tevere Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 ISO Interest by Entry Company Subsidiary of: code the Group date Cucciago Via Volta Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Cuneo Via Celdit Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Asola Via Cremona Real Estate Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 05/21 Eurofins Sisthema Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Regulatory & Consultancy Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 05/22 Eurofins BioPharma Product Testing Europe RBLSC IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 06/22 Srl Eurofins Environ-Lab Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Monteriggioni Strada delle Frigge Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Lamm Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Eurofins Biomedical Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Monsummano Terme Via Pratovecchio Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins NSC Japan KK JP Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Genomics KK JP Eurofins Genomic Services Japan Holding KK 100.0% 12/07 Eurofins Product Testing Japan KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/09 Eurofins DNA Synthesis KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 66.0% 07/11 Eurofins Nihon Kankyo KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/12 Eurofins Nihon Soken KK JP Eurofins Environment Testing Japan Holding KK 100.0% 07/15 Eurofins Clinical Genetics KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 12/15 Eurofins NBLSC Environment Testing Japan KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/16 Eurofins Agro Analytical Consultants KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins EAG Materials Science Tokyo Corporation KK JP Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Japan Holding KK JP 100.0% 09/18 r.l. Eurofins Analytical Science Laboratories KK JP Eurofins BioPharma Services Japan Holding KK 100.0% 11/18 Eurofins Environment Testing Japan Holding KK JP Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/20 Eurofins Earth Techno KK JP Eurofins Environment Testing Japan Holding KK 100.0% 12/20 Eurofins GeneTech KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 09/20 Eurofins EAG Materials Science Japan Holding KK JP Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Food Testing Japan KK JP Eurofins Food & Feed Testing Japan Holding KK 100.0% 08/21 Eurofins FQL Ltd. JP Eurofins EAG Materials Science Japan Holding KK 100.0% 07/21 Eurofins Clinical Testing Japan Holding KK JP Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 01/22 Imizu Hibari Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Hamamatsu Nishijima Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Genetic Lab Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/22 Eurofins Food & Feed Testing Japan Holding KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/22 Eurofins Genomic Services Japan Holding KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 04/22 Repertoire Genesis Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 58.60% 06/22 Eurofins QKEN KK JP Eurofins Food & Feed Testing Japan Holding KK 85.0% 09/22 Eurofins Clinical Testing Services Japan KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/23 Kawaguchi Minamihatogaya Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/23 AQM Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Consumer Products Assurance Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 01/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins MTS Consumer Product Testing Cambodia KH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Eurofins Food and Environment Testing Korea Holding Eurofins Korea Analytic Service Co., Ltd. KR 100.0% 04/18 Co., Ltd. Eurofins Food and Environment Testing Korea Holding KR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Co., Ltd. Eurofins EAG Materials Science Korea Co., Ltd. KR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/21 Eurofins Product Testing Korea Holding Co., Ltd. KR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins KCTL Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 100.0% 10/21 Eurofins C&PC Korea Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 60.0% 06/22 Modern Testing Services Lanka Private Limited. LK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Labtarna Lietuva UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Food Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins Environment Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 r.l. Eurofins GSC LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 10/06 Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/07 Eurofins Product Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/08 Eurofins Real Estate LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/10 Eurofins Genomics LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/10 Eurofins Forensics LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 07/10 Eurofins Industrial Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/10 Eurofins International Holdings LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/10 Eurofins Water Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Food Chemistry Testing France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 12/11 S.\u00e0 r.l. Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 LU Eurofins Scientific SE (French Branch) 100.0% 12/11 r.l. Eurofins Analyses pour la Construction France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses pour l'Environnement France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses Environnementales pour les LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Industriels France LUX Holding S.\u00e0 r.l. Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Discovery Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/12 Eurofins International Support Services LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 11/12 Eurofins Special Nutrition Testing LUX Holding S.\u00e0 r.l. LU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/14 Eurofins Clinical Testing Services France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 05/15 S.\u00e0 r.l. Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 02/16 Eurofins Support Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/16 Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/16 Eurofins Re LUX SA LU Eurofins RE LUX Holding S.\u00e0 r.l. 100.0% 09/17 Alpha Services LUX SA LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/17 Eurofins Material Sciences LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/18 Eurofins Sensory, Consumer research and Product LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 06/18 design LUX Holding S.\u00e0 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Assurance LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/20 Eurofins Clinical Testing Services Germany LUX LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Holding S.\u00e0 r.l. Eurofins CDMO LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Eurofins Tribology LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 r.l. Eurofins RE LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/22 Eurofins Finance Luxembourg S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 06/19 Eurofins Genomics IT Solutions Latvia SIA LV Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 06/22 Eurofins Agroscience Services Maroc S.\u00e0 r.l. MA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 99.8% 06/18 Eurofins Sensory, Consumer research and Product Eurofins Sam Sensory & Marketing Morocco S.\u00e0 r.l. MA 100.0% 10/18 design LUX Holding S.\u00e0 r.l. Eurofins Biomnis Maroc S.\u00e0 r.l. MA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/19 Eurofins Assurance Myanmar Ltd. MM Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Insight Technologies Ltd. MU Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins NM Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins North Malaya Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins GSC IT Malaysia Sdn Bhd MY Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Eurofins Food Testing Malaysia Sdn Bhd MY Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/19 Eurofins Mediscan Laboratories Sdn Bhd MY Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Environment Testing Holding Malaysia Sdn MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 08/22 Bhd Eurofins Environment Testing Netherlands Holding BV NL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/00 Eurofins Analytico BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/01 Eurofins Central Laboratory BV NL Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Genomics BV NL Eurofins Scientific SE 100.0% 06/06 Eurofins C-Mark BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/11 Eurofins NSC Netherlands BV NL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Rotterdam BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/12 Zandbergsestraat Graauw RE Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Lab Zeeuws-Vlaanderen (LZV) BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/13 Eurofins Logistics Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/13 Eurofins MITOX BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Wageningen BV NL Eurofins Agro Testing Netherlands Holding BV 100.0% 07/13 Eurofins KBBL BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/14 Eurofins Food Safety Solutions BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 02/14 Eurofins Omegam BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 01/14 Duivendrecht Real Estate Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Professional Scientific Services Netherlands Eurofins BioPharma Product Testing Netherlands NL 100.0% 09/14 BV Holding BV Eurofins NDSC Environment Testing Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 09/14 Eurofins De Bredelaar BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/15 ISO Interest by Entry Company Subsidiary of: code the Group date Nieuw Biesterveld BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins BioPharma Product Testing Netherlands Eurofins BioPharma Product Testing LUX Holding S.\u00e0 NL 100.0% 01/16 Holding BV r.l. Eurofins BioPharma Product Testing Netherlands Eurofins Bactimm BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins PROXY Laboratories BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins Spinnovation Analytical BV NL 100.0% 01/16 Holding BV Eurofins Bureau de Wit BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 06/16 Barneveld Gildeweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Heerenveen Hermes Icarus Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Sanitas Inspections BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Acmaa Advies BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Eurofins Clinical Diagnostics Netherlands Holding BV NL Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/18 Eurofins Nederlands Moleculair Diagnostisch NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Laboratorium BV Eurofins LCPL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Eurofins EAG Materials Science Netherlands BV NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Acmaa Inspectie BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins Acmaa Laboratoria BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins SCAL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 05/19 The Maastricht Forensic Institute BV NL Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Bacteriologisch Adviesburo BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/20 Eurofins Medische Microbiologie BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 01/21 Eurofins EAG Materials and Engineering Science NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 06/21 Netherlands Holdings BV Eurofins PAMM BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 10/21 Eurofins CML BV NL Eurofins E&E CML Limited 100.0% 02/19 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DNA Consolidated BV NL 100.0% 08/21 r.l NorthSea Marketing BV NL DNA Consolidated BV 100.0% 08/21 Eurofins EAG Materials and Engineering Science Eurofins Maser BV NL 90.0% 10/21 Netherlands Holdings BV Stella Analyse BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 PLM Laboratorium Services BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 Leiden Bioscience Park Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Amersfoort Koningsbergenweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Gelre BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 04/22 Eurofins NBLSC Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 09/22 Eurofins WFC Analytics BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/23 Eurofins Environment Testing Norway AS NO Eurofins Environment Testing Norway Holding AS 100.0% 05/06 Eurofins Environment Testing Norway Holding AS NO Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 09/07 Eurofins Food Testing Norway Holding AS NO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/07 Eurofins Norge NSC AS NO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Agro Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 08/14 Moss Property Invest AS NO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/14 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Radonlab AS NO Eurofins Environment Testing Norway Holding AS 100.0% 12/15 Eurofins Havlandet AS NO Eurofins Food Testing Norway Holding AS 56.5% 02/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Norway AS NO 100.0% 09/23 r.l. Penrose NZ Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/12 Eurofins Food Analytics NZ Limited NZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/12 Eurofins ELS Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/12 Eurofins Agroscience Testing NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Environment Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/17 Eurofins BioPharma Product Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 10/17 Wellington Port Road Real Estate Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Scientific Services Philippines, Inc. PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Analytical and Assurance Services Philippines, PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Inc. AQM Pakistan Private Limited PK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Agroscience Services Sp. z.o.o. PL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Polska Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Environment Testing Polska Sp. z.o.o. PL Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 07/15 Eurofins GSC Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/16 \u0141\u00f3d\u017a Dubois Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Dermscan Poland Sp. z.o.o. PL Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Business Services Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC IT Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins NSC Polska Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/20 Malbork Al. Wojska Polskiego Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing Poland Holding Sp. z.o.o. PL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/19 Eurofins OBIK\u015a Polska Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 09/19 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Poland Sp. z.o.o. PL 100.0% 01/22 r.l. Katowice Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins SEPO Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 04/22 Eurofins Food Testing Poland Holding Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Eurofins Lab Environment Testing Portugal, PT Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 06/15 Unipessoal, Lda. Sobrosa, Ac\u00e1cio J.A. Pereira, Real Estate, Unipessoal, PT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Lda. Eurofins Food Testing Lisboa, Unipessoal, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Laborat\u00f3rio de An\u00e1lises Clinicas J. Pinto de Barros, SA PT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 04/21 Lagra Laborat\u00f4rio Agr\u00edcola do Alentejo, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Confidentia - Tecnolog\u00edas Inform\u00e1ticas Aplicadas, Lda. PT Eurofins Scientific (Ireland) Limited 100.0% 12/23 Eurofins Agroscience Services Romania SRL RO Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins Evic Product Testing Romania SRL RO Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins Food Testing SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 11/16 Bucharest Preciziei Real Estate SRL RO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Food & Feed Testing Romania Holding SRL RO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Asbestos Testing Romania SRL RO Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 12/17 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Romania SRL RO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Vitamins Testing Romania SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/22 Eurofins Saudi Ajal Laboratories Ltd. SA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 70.0% 06/22 Ajal Medical Specialty Company Ltd. SA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 55.0% 12/23 Eurofins Agro Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 01/04 Eurofins Milk Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 07/06 Eurofins Food Testing Sweden Holding AB SE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Environment Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/07 Eurofins Environment Testing Sweden Holding AB SE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 10/07 Eurofins NSC Sweden AB SE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Sweden AB SE 100.0% 04/11 r.l. Eurofins Pegasuslab AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 06/12 Uppsala Property Invest AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/14 Eurofins Radon Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 09/16 Eurofins Water Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 08/17 Eurofins Genomics Europe Pharma and Diagnostics Eurofins Genomics Sweden AB SE 100.0% 07/17 Products & Services Sanger/PCR GmbH Lidk\u00f6ping Sj\u00f6hagsgatan Real Estate AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Biofuel & Energy Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 04/18 Eurofins Clinical Testing Sweden AB SE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/21 Svensk Arbetshygien AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/22 Eurofins Central Laboratory Pte. Ltd. SG Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/06 Eurofins Mechem Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins EAG Materials Science Singapore, Pte. Ltd. SG Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Food Testing Singapore Pte. Ltd. SG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Diagnostics Pte. Ltd. SG Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/19 Stats Asia Pacific Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/23 Eurofins Holding za okoljske raziskave d.o.o. SI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Velenje nepremi\u010dnine d.o.o., poslovanje z SI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/17 nepremi\u010dninami Eurofins testiranja in raziskave okolja Slovenija d.o.o. SI Eurofins Holding za okoljske raziskave d.o.o. 100.0% 07/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Slovakia s.r.o. SK 100.0% 10/07 r.l. Eurofins NSC Central and Eastern Europe s.r.o. SK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/15 Nov\u00e9 Z\u00e1mky Komjatick\u00e1 Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food & Feed Testing Slovakia Holding s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Food Testing Slovakia s.r.o. SK Eurofins Food & Feed Testing Slovakia Holding s.r.o. 100.0% 10/19 Eurofins Environment Testing Holding Slovakia s.r.o. SK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Tur\u010dianske Teplice Robotn\u00edcka Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/20 Eurofins Environment Testing Slovakia s.r.o. SK Eurofins Environment Testing Holding Slovakia s.r.o. 100.0% 11/20 Eurofins RBLSC IT CEE s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Product Service (Thailand) Co., Ltd. TH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/08 Eurofins Agroscience Services Thailand Co., Ltd. TH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 05/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Food Testing (Thailand) Co., Ltd. TH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/20 Eurofins Environment Testing Data Services Bangkok TH TestAmerica Laboratories, Inc. 100.0% 11/18 Co., Ltd. Eurofins Environment Testing Holding (Thailand) Co., TH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Environment Testing Holding (Thailand) Co., Thai Environmental Technic Co., Ltd. TH 75.0% 10/22 Ltd. Eurofins Dermscan Tunisie SARL TN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Turkey Gida Analiz Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins \u0130stanbul G\u0131da Kontrol Laboratuvarlar\u0131 A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins T\u00fcketici \u00dcr\u00fcnleri Test Hizmetleri A.\u015e TR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins \u0130zmir G\u0131da Analiz Laboratuvarlar\u0131 Limited TR Eurofins Turkey Gida Analiz Holding A.\u015e. 100.0% 07/18 \u015eirketi Eurofins Food Testing Turkey Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins NSC Turkey Destek Hizmetleri A.\u015e. TR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/19 Eurofins Assurance Turkey Kalite ve Denetim TR AQM HK Co., Ltd. 100.0% 06/19 Hizmetleri Limited \u015eirketi \u0130zmir Bornova Gayrimenkul A.\u015e. TR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/21 Eurofins Dr. Global G\u0131da Analiz Laboratuvar\u0131 A.\u015e. TR Eurofins Food Testing Turkey Holding A.\u015e. 100.0% 11/21 Eurofins Environment Testing Holding Taiwan Co., Ltd. TW Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Pharmacology Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Panlabs Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Testing Taiwan, Ltd. TW Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins NSC Taiwan, Ltd. TW Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Tsing Hua Environment Testing Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins Summit Tsiande Environmental Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins SunDream Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Blue Formosa Environmental Technical Co., TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Ltd. Eurofins Universe Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Consumer Product Testing Taiwan Holding TW Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/21 Ltd. Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Wireless Taiwan Co., Ltd. TW 100.0% 07/21 Ltd. Eurofins EAG Materials Science Taiwan, Ltd. TW Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Consumer Product Testing Taiwan Holding Eurofins Modern Testing Service Taiwan, Ltd. TW 100.0% 03/23 Ltd. Eurofins NSC UK Limited UK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Food Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 01/04 Eurofins Genomics UK Limited UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Food Testing UK Holding Limited UK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 04/07 Eurofins Product Testing Services Limited UK Eurofins Product Testing UK Holding Limited 100.0% 10/10 Public Analyst Scientific Services Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/11 Wolverhampton i54 Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/12 Eurofins Water Hygiene Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 10/15 Eurofins Clinical Genetics UK Limited UK Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Agro Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing UK Limited UK 100.0% 07/16 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NDSM Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 07/16 Eurofins Agroscience Services UK Holding Limited UK Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/16 Livingston Cochrane Square Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Safety Solutions Limited UK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Electrical and Electronic UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 07/17 Eurofins Forensic Services Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Biopharma Product Testing UK Holding Eurofins Professional Scientific Services UK Limited UK 100.0% 09/17 Limited Eurofins Product Testing UK Holding Limited UK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Selcia Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 12/17 Eurofins BLC Leather Technology Centre Limited UK Eurofins Product Testing UK Holding Limited 100.0% 04/18 Eurofins Clinical Diagnostics UK Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/18 Eurofins Integrated Discovery UK Limited UK Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins E&E CML Limited UK Eurofins Product Testing UK Holding Limited 100.0% 02/19 Eurofins Environment Testing UK Holding Limited UK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Chemtest Limited UK Eurofins Environment Testing UK Holding Limited 100.0% 04/19 Heathrow Dukes Green Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Needham Market Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Biopharma Product Testing UK Holding Eurofins MGS Laboratories Limited UK 88.0% 08/21 Limited Eurofins Biopharma Product Testing UK Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 UK 100.0% 08/21 Limited r.l. Tamworth Tungsten Park Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins Sensory and Consumer Research UK Holding Eurofins Sensory, Consumer research and Product UK 100.0% 11/21 Limited design LUX Holding S.\u00e0 r.l. Eurofins MTS Consumer Product Testing UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/21 Eurofins Genomics Europe DTC - Population Genetics UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 03/22 Products & Services Limited Linlithgow Bridge Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Crop Science UK Limited UK Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Sensory, Consumer research and Product Sensory Dimensions Limited UK 100.0% 09/22 design LUX Holding S.\u00e0 r.l. Bio Search (N.I.) Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/22 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DDC UK Services Limited UK 100.0% 07/22 r.l. Eurofins Sensory and Consumer Research UK Holding Product Perceptions Limited UK 100.0% 05/23 Limited AQL EMC limited UK Eurofins Product Testing UK Holding Limited 90.0% 05/23 Eurofins Food Chemistry Testing Des Moines, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 01/92 Eurofins Central Laboratory, LLC US Eurofins US Holdings, Inc. 100.0% 06/06 Eurofins Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 04/07 Eurofins Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 12/07 Eurofins Food Testing US Holdings, Inc. US Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services, LLC US Eurofins US Holdings, Inc. 100.0% 01/07 Eurofins Microbiology Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 06/09 Eurofins NSC US, Inc. US Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma US Holdings II, Inc. US 100.0% 01/11 r.l. Eurofins Lancaster Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins DQCI, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 10/11 Eurofins Environment Testing Northern California, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/12 Eurofins QTA, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 02/12 Eurofins Eaton Analytical, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/12 Eurofins Environment Testing Northwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/12 Eurofins Discovery Services North America, LLC US Eurofins US Holdings, Inc. 100.0% 10/12 Eurofins Lancaster Laboratories Environment Testing, US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/13 LLC Eurofins Pharma BioAnalytics Services US, LLC US Eurofins US Holdings, Inc. 100.0% 01/13 South Bend Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/14 Eurofins Environment Testing Southwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 05/14 Eurofins Viracor, LLC US Eurofins US Holdings, Inc. 100.0% 07/14 Eurofins SF Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 11/14 Eurofins Clinical Testing US Holdings, Inc. US Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/14 Boston Heart Diagnostics Corp. US Eurofins US Holdings, Inc. 100.0% 01/15 Eurofins Lancaster Laboratories Professional Scientific US Eurofins Lancaster Laboratories, Inc. 100.0% 02/15 Services, LLC Eurofins MTS Consumer Product Testing US, LLC US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins BioDiagnostics, Inc. US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins Environment Testing Philadelphia, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 04/15 Eurofins Diatherix Laboratories, LLC US Eurofins US Holdings, Inc. 100.0% 05/15 Eurofins Environment Testing Northeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/15 Eurofins Advantar Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/16 North Kingstown (R.I.) Camp Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Donor & Product Testing, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 DeSoto Falcon Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Lafayette Horizon Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Clinical Diagnostic US NDSC, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 Leacock New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 New Berlin 170th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins DiscoverX, LLC US Eurofins US Holdings, Inc. 100.0% 09/17 Gold Standard Diagnostics Horsham, Inc. US Eurofins US Holdings, Inc. 100.0% 10/17 Eurofins Technologies US Holdings, Inc. US Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Product Testing US Holdings, Inc. US Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins EAG Materials Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/17 Eurofins BioPharma Product Testing Columbia, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Electrical and Electronic Testing NA, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Built Environment Testing East, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/18 Eurofins Genomics Engineering LLC US Eurofins US Holdings, Inc. 100.0% 03/18 Eurofins Sensory, Consumer Research and Product The National Food Lab, Inc. US 100.0% 08/18 Design US Holding, Inc. Eurofins Sensory, Consumer Research and Product Eurofins Sensory, Consumer research and Product US 100.0% 08/18 Design US Holding, Inc. design LUX Holding S.\u00e0 r.l. Eurofins Food Chemistry Testing Madison, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 Eurofins Botanical Testing US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Battle Creek 55 Hamblin Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Agroscience, LLC US Eurofins US Holdings, Inc. 100.0% 05/18 Eurofins CRL Cosmetics, LLC US Eurofins US Holdings, Inc. 100.0% 08/18 Gold Standard Diagnostics Corp, Inc. US Eurofins US Holdings, Inc. 100.0% 07/20 Eurofins Nanolab Technologies, Inc. US Eurofins EAG Materials Science US Holding, Inc. 100.0% 08/18 TestAmerica Laboratories, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Eurofins Built Environment Testing West, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Environmental Sampling Supply, Inc. US Eurofins US Holdings, Inc. 100.0% 11/18 Eurofins Aerotech Built Environment Testing, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Madison Merchant Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Engineering Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/18 Eurofins EAG Materials Science US Holding, Inc. US Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins Genomics Blue Heron LLC US Eurofins US Holdings, Inc. 100.0% 04/19 Eurofins Viracor BioPharma Services, Inc. US Eurofins US Holdings, Inc. 100.0% 01/20 Eurofins Transplant Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 05/19 Eurofins Built Environment Testing Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/19 Eurofins DiscoverX Products, LLC US Eurofins DiscoverX, LLC 100.0% 12/19 Tustin Dow Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Pasadena Red Bluff Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Lenexa 99th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing America Holdings, Inc. US Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing South Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/20 Stafford Greenbriar Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Precision TEM, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 04/20 Eurofins NDSC Environment Testing Americas, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/20 Clinical Enterprise, LLC US Eurofins US Holdings, Inc. 100.0% 03/20 Eurofins Beacon Discovery Holdings, Inc. US Eurofins US Holdings, Inc. 75.0% 03/21 Eurofins Beacon Discovery, Inc. US Eurofins Beacon Discovery Holdings, Inc. 75.0% 03/21 Amherst Hazelwood Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Genomics US Holdings, Inc. US Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Agrosciences Services US Holdings, Inc. US Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Central Lab US Holdings, Inc. US Eurofins CDMO LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Discovery Services & Products US Holdings, US Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Inc. Eurofins Food Assurance US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Eurofins Food Assurance Certification US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Louisville Plantside Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Columbia ABC Lane Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Leola New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Eurofins Pandemic Prevention Services, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 02/21 Eurofins TestOil, Inc. US Eurofins Tribology LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins CellTx, LLC US Eurofins US Holdings, Inc. 100.0% 07/21 Dallas Harry Hines Blvd. Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 ISO Interest by Entry Company Subsidiary of: code the Group date DNA Diagnostics Center, LLC US Eurofins US Holdings, Inc. 100.0% 08/21 Eurofins Reservoirs Environmental, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Barberton Van Buren Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Experchem US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 09/21 Tacoma Fife 8th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 West Valley City Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 Clayton Powhatan Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environment Testing Southeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/21 Eurofins Analytics LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 03/22 Eurofins Environment Testing North Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Horsham Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Orlando Newburyport Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Human Factors MD, LLC US Eurofins US Holdings, Inc. 100.0% 05/22 San Diego Convoy Court Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins BioPharma Product Testing Enco, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 04/22 St. Charles 25 Research Park Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Cary Maynard Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Fremont Bayside Parkway Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Little Rock Kanis Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/22 Chicago Crossing Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/22 Mounds View Woodale Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Consumer Product Testing IBLSC US, Inc. US Eurofins US Holdings, Inc. 100.0% 02/23 Eurofins Clinical Trial Supplies, LLC US Eurofins US Holdings, Inc. 100.0% 02/23 Pittsburgh Alpha Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/23 Atlanta Presidential Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Discovery Services & Products IBLSC US, Eurofins Discovery Services & Products US Holdings, US 100.0% 11/23 LLC Inc. Eurofins Sac Ky Hai Dang Co., Ltd. VN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 Eurofins Consumer Product Testing Vietnam Co., Ltd. VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Assurance Vietnam Co., Ltd. VN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins MTS Consumer Product Testing Vietnam Co., VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Genetic Testing Service JSC Co., Ltd. VN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 67.0% 02/22 Center For Environmental Technology And Eurofins ETM Environmental Technology And VN 80.0% 03/23 Management Co., Ltd. Management JSC Co., Ltd. Eurofins ETM Environmental Technology And VN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/23 Management JSC Co., Ltd. Please note that for commercial confidentiality and security reasons, the information provided above is not comprehensive. 3.6. Other subsidiaries undertakings The companies listed below are consolidated by Equity method (Note 2.12): ISO Interest by Entry Company Subsidiary of: code the Group date Z.F.D. GmbH DE Eurofins \u00d6kometric GmbH 33.0% 01/03 Eurofins Laboratoire C\u0153ur de France SAEML FR Eurofins Microbiologie France Holding SAS 49.0% 12/12 ISO Interest by Entry Company Subsidiary of: code the Group date Fasmac Co. Ltd. JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 41.0% 01/06 Dermscan Asia Co., Ltd. TH Eurofins Laboratoire Dermscan SAS 34.0% 11/18 T-rex Ltd. ZA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 20.0% 02/19 Studio Radiologico Ruggiero Srl IT Eurofins Lamm Srl 20.0% 09/23 ",
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"value": "Eurofins Scientific, through its subsidiaries (hereafter referred to as \u201cEurofins\u201d or \u201cthe Group\u201d) is Testing for Life. Eurofins is a global leader in food, environment, pharmaceutical and cosmetic product testing and in discovery pharmacology, forensics, advanced material sciences and agroscience Contract Research services. It is also one of the market leader in certain testing and laboratory services for genomics, and in the support of clinical studies, as well as in BioPharma Contract Development and Manufacturing Organisations. It also has a rapidly developing presence in highly specialised and molecular clinical diagnostic testing and in-vitro diagnostic (IVD) products. With ca. 63,000 staff across a decentralised and entrepreneurial network of more than 950 laboratories in 60 countries, Eurofins offers a portfolio of over 200,000 analytical methods to evaluate the safety, identity, composition, authenticity, origin, traceability and purity of a wide range of products, as well as providing innovative clinical diagnostic testing services and in-vitro diagnostic products. Eurofins Scientific SE (The \u201cCompany\u201d) is legally and commercially registered in the Grand Duchy of Luxembourg under the number B 167 775. The Company\u2019s shares are traded on Euronext Paris stock exchange under the ISIN code FR0014000MR3 (ticker ERF) and the Company has joined the CAC 40 index on 17 September 2021. The Company\u2019s headoffice is located at 23, Val Fleuri, L-1526 Luxembourg, Grand Duchy of Luxembourg. The Group is included as a subsidiary in the consolidated financial statements of Analytical Bioventures S.C.A., located at 23 Val Fleuri, L-1526 Luxembourg, Grand Duchy of Luxembourg. These Consolidated Financial Statements have been authorised for issuance by the Board of Directors on 24 February 2025 and will be submitted to the Shareholders\u2019 Annual General Meeting for approval.",
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"value": "1. Significant accounting policies The significant accounting policies applied in the preparation of these Consolidated Financial Statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 1.1. Basis of preparation Compliance with IFRS Pursuant to the European Regulation No. 1606/2002 of 19 July 2002, the Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (hereinafter also IFRS) as issued by the International Accounting Standards Board (IASB) and endorsed in the European Union. These accounting policies have been consistently applied to all the years presented, unless otherwise stated. The Consolidated Financial Statements are presented in Euros, which is the presentation currency. Due to rounding, amounts may not add up precisely to the totals provided. Historical cost convention The Consolidated Financial Statements have been prepared under the historical cost convention, except for the following: \u25aa certain financial assets and liabilities (including derivative financial instruments), reference is made to Note 2.34; \u25aa defined benefit pensions plans \u2013 plan assets measured at fair value. Going concern The Directors have, at the time of approving the financial statements, a reasonable expectation that the Group have adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 1.2. Significant accounting judgements and estimates The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, the reported amounts of assets, liabilities, revenues and expenses and the accompanying disclosures, and the disclosure of contingent liabilities. These estimates inherently contain a degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions. The Group evaluates these accounting judgements and estimates on an ongoing basis and bases the estimates on historical experience, current and expected future outcomes, third-party valuation and various other assumptions that the Group believes are reasonable under the circumstances. Existing circumstances and assumptions about future developments may change due to circumstances beyond the Group\u2019s control and are reflected in the assumptions if and when they occur. The Group revises material estimates if changes occur in the circumstances or if there is new information or experience on which an estimate was or can be based. The areas where the most significant judgements and estimates are made are: Judgements \u25aa Revenue recognition and determination of advancement for over time performance obligations; \u25aa Determination of control as part of business combination; \u25aa Determination of the lease term and more specifically the assessment whether a lease option to extend or cancel a lease in which the Group is a lessee is reasonably certain to be exercised or not; \u25aa Likelihood of occurrence of provisions, uncertain tax positions and contingent liabilities. Estimates \u25aa Assessment of the recoverable amount of goodwill and intangible assets; \u25aa Measurement of the recoverability of deferred tax assets; \u25aa Determination of amounts due from business acquisitions based on future cash flows; \u25aa Determination of fair values of acquired identifiable intangible assets as part of a business combination. For further discussion of these significant judgements and estimates, reference is made to the respective accounting policies and Notes within these Consolidated Financial Statements that relate to the above topics. Further judgement is applied when analysing impairments of goodwill and intangible assets that are performed annually and whenever a triggering event has occurred to determine whether the carrying value exceeds the recoverable amount. These analyses are generally based on estimates of discounted future cash flows. Furthermore, the Group applies judgement when actuarial assumptions are established to anticipate future events that are used in calculating post-employment benefit expenses and liabilities. These factors include assumptions with respect to interest rates, rates of increase in healthcare costs, rates of future compensation increases, turnover rates and life expectancy. 1.3. Basis of Consolidation The Consolidated Financial Statements comprise the financial statements of Eurofins Scientific SE and all the subsidiaries that the Group controls, i.e., when it is exposed or has rights to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Generally, there is a presumption that a majority of voting rights result in control. To support this presumption and in cases where the Group has less than a majority the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including the contractual arrangement(s) with the other vote holders of the investee, rights arising from other contractual arrangements and the Group\u2019s voting rights and potential voting rights. Subsidiaries Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. They are no longer consolidated from the date such control ceases. All intercompany transactions and balances have been eliminated in the Consolidated Financial Statements. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. Associates Associates are all entities over which the Group has significant influence but no control. Significant influence is presumed with a shareholding of between 20% and 50% of the voting rights or when the Group has board representation through which it is able to exercise significant influence. Investments in associates are accounted for using the equity method and are initially recognised at cost. The carrying amount of an investment includes the carrying amount of goodwill identified on acquisition. Loss of control Upon loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and other components of equity (if any) related to the subsidiary. Any surplus or deficit arising from the loss of control is recognised in the Consolidated Income Statement. If the Group retains any interest in the previous subsidiary, such interest is measured at fair value at the date the control is lost. Subsequently it is accounted for as either an equity accounted investee or as a financial asset depending on the level of influence retained. Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred. Further information about the Group\u2019s main subsidiaries can be found in Note 3. The financial effect of the acquisition and disposal of subsidiaries of the current period is described in Note 2.26. Acquisition and adjustments of non-controlling interests Transactions with non-controlling interests in controlled entities are treated as transactions with equity owners of the Group. For purchases from non-controlling interests, any difference between the consideration paid and the relevant share acquired is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. Amounts due from business acquisitions Amounts due for business acquisitions consist mainly of: \u25aa amounts due to former shareholders of acquired companies at the estimated fair value amount based on the achievement of objectives (in general based on revenue and / or a measure of operating profit); \u25aa the liability resulting from \u201cput and call options\u201d (part related to the transaction with non-controlling interests) at initial acquisition time. Amounts due for business acquisitions are accounted for at fair value of the expected cash flows at the acquisition date. The variation of the liability related to the time value of money is recorded in the Consolidated Income Statement as a finance cost. All revaluations of the amounts due for business acquisitions of the purchase price are booked in the Consolidated Income Statement as an acquisition-related expense (income). If all or part of the acquisition price of certain acquired laboratories is paid with the Group\u2019s shares (new or existing shares): \u25aa the amount due is accounted for in \u201cAmounts due for business acquisitions\u201d in the case where the acquisition contract stipulates a fixed monetary amount payable in a variable number of the Group\u2019s shares (number to be calculated at the moment of payment); \u25aa the amount due is accounted for in \u201cretained earnings\u201d in the case where the acquisition contract stipulates a fixed number of the Group\u2019s shares. Amounts due from business acquisitions are estimated as follows: \u25aa In case of cross-option put and call exercisable at a fixed price, the Group considers these instruments as being exercised from inception. Indeed, as the price is fixed, the risks and rewards are considered, in substance, to be transferred to the Group. As such, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. \u25aa In case of cross put and call options at a variable price, the Group considers whether the risks and rewards are transferred to the Group: o Where it is determined that risks and rewards did not transfer to the Group, non-controlling interests are recognised in the Balance Sheet and the Income Statement. o Where it is determined that risks and rewards did transfer to the Group upon entering into the cross put and call options, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group. 1.4. Revenue recognition Revenue recognised over time Revenue from services is recognised over a period of time as the Group transfers control of the services to the customer which is demonstrated by the customer simultaneously receiving and consuming the benefits provided by the Group. The amount of revenue is measured by reference to the progress made towards complete satisfaction of the performance obligation. Sample based service activities (excluding Clinical Diagnostic Testing activities) This activity is a repetitive business, generally with many relatively small transactions with short turnaround times ruled by short term contracts (turnaround time counted in days). These contracts for their vast majority do not include multiple performance obligations. The Group considers the input method to measure the progress for service rendered to its customers. The payment terms and conditions are most often standard, short term and highly predictable. Revenue is recorded based on the stage of completion of the services performed and net of incentives and rebates (if any). Study based activities This activity is mainly relying on medium term contracts. Revenue is recognised based on the stage of completion of the study until the delivery of the final report. Full-Time Equivalent (FTE)-based activities This activity relates to Consulting activities and Professional Scientific Services. Revenue is recorded based on the stage of completion of the services performed. Revenue recognised at a point in time Product based activities Revenue from the sale of goods in the normal course of business is recognised at a point in time when the performance obligation is satisfied and it is based on the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of the consideration to which the Group expects to be entitled in exchange for transferring the promised goods to the customer. The consideration expected by the Group may be fixed or variable. Revenue for the sale of goods is recognised when control of the asset is transferred to the buyer and only when it is highly probable that a significant reversal of revenue will not occur when uncertainties related to a variable consideration are resolved. Transfer of control varies depending on the individual terms of the contract of sale. Clinical Diagnostic Testing activities The Group recognises revenues at a point in time when the testing process is completed, and test results are reported to the ordering physician. The Group usually bills third-party payers under fee-for-service agreements. Revenue is recorded net of contractual discounts and generally based on contractual agreements. In case of absence of contractual agreement and / or uncertainty over the consideration to be received, a stand-alone selling price is estimated based on a statistical model which factors in historical collection rates based on cluster of payers showing similar aggregation characteristics. This model is regularly updated with the most recent trends and whenever required. Financing components and time value of money The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. Consequently, the Group does not adjust any of the transaction prices for the time value of money. 1.5. Intangible assets other than goodwill Acquired intangible assets Separately acquired finite lived intangible assets are accounted for at cost. Intangible assets acquired as part of a business combination such as brands, customer relationships, technologies and other finite lived intangible assets are recognised at their fair value at the acquisition date. Acquired finite lived intangible assets are amortised using the straight-line method over their estimated useful life. The useful lives are reviewed annually. Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets. 1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment of non-financial assets other than goodwill, intangible assets, inventories, and deferred tax assets Non-financial assets other than goodwill, intangible assets, inventories and deferred tax assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is assessed by a comparison of the carrying amount of said assets with the greater of their value in use and fair value less costs of disposal. Value in use is measured as the present value of future cash flows expected to be generated by the asset. Fair value less costs of disposal is measured as the amount obtained from a sale of an asset in an arm\u2019s length transaction, less costs of disposal. If the carrying amount of an asset is deemed to not be recoverable, an impairment charge is recognised in the amount by which the carrying amount of the asset exceeds the recoverable amount. The review for impairment is carried out at the level where cash flows occur that are independent of other cash flows. Impairment losses recognised in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed only to the extent that there has been a change in the estimates used to determine the recoverable amount. The loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been recognised. Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (ECLs) for trade receivables, debt investments carried at Fair Value Through Other Comprehensive Income (FVTOCI) and amortised costs. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expect to receive. For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss. 1.7. Leases The Group leases various offices, laboratories and cars. The Group determines whether an arrangement constitutes or contains a lease at inception, which is based on the substance of the arrangement. The arrangement constitutes or contains a lease if fulfilment is dependent on the use of a specific asset and the arrangement conveys a right to use the asset, even if that asset is not explicitly specified in the arrangement. Leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. The right-of use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: \u25aa fixed payments (including in-substance fixed payments) less any lease incentives receivable; \u25aa variable lease payments that are based on an index or a rate; \u25aa amounts expected to be payable by the lessee under residual value guarantees; \u25aa the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; \u25aa payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit of the lease. If that rate cannot be determined, the lessee\u2019s incremental borrowing rate at the lease commencement date is used, which is based on an assessment of interest rates the Group would have to pay to borrow funds in the relevant country, including the consideration of factors such as the nature of the asset and location, collateral, market terms and conditions, as applicable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. Right-of-use assets are measured at cost comprising the following: \u25aa the amount of the initial measurement of lease liability; \u25aa any lease payments made at or before the commencement date less any lease incentives received; \u25aa any initial direct costs; restoration costs. The right-of-use assets are subsequently accounted for using principles for property, plant and equipment. Payments associated with short-term leases and leases of low-value assets are recognised on a straight-line basis as an expense in the Consolidated Income Statement. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT-equipment and small items of office furniture considered to be of low value (i.e., less than \u20ac5,000). The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group applies judgement in evaluating whether it is reasonably certain to exercise the option to renew. That is, it considers all relevant factors that create an economic incentive for it to exercise the renewal. The Group has classified: \u25aa cash payments for the principal portion and the interest portion of lease payments as financing activities; \u25aa short-term lease payments and payments for leases of low-value assets as operating activities. 1.8. Property, plant and equipment Property, plant and equipment are reported on the Consolidated Balance Sheet at their acquisition price, net of accumulated depreciation and impairment losses. The costs of property, plant and equipment comprise all directly attributable costs. Depreciation is generally calculated using the straight-line method over the useful life of the asset. Refer to Note 2.9 for useful life by asset type. Costs related to repair and maintenance activities are expensed in the period in which they are incurred unless leading to an extension of the original useful life or productivity. Leasehold improvements are amortised using the straight-line method over the shorter of the lease term or the estimated useful life of the asset. 1.9. Financial Instruments Non-derivative financial assets Non-derivative financial assets comprise cash and cash equivalents, receivables and other financial assets. Recognition and initial measurement: Non-derivative financial assets are recognised when the Group becomes a party to the contractual provisions of the instrument. Purchases and sales of non-derivative financial assets in the normal course of business are accounted for at the trade date. Dividend and interest income are recognised when earned. Gains or losses, if any, are recorded in Finance income and Finance costs. Non-derivative financial assets are derecognised when the rights to receive cash flows from the asset have expired or the Group has transferred its rights to receive cash flows from the asset. At initial recognition, the Group measures non-derivative financial assets at their fair value plus, in the case of a financial asset not measured at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in the Consolidated Income Statement. Classification and subsequent measurement: The Group classifies its non-derivative financial assets in the following measurement categories: \u25aa those that are measured subsequently at fair value; \u25aa those that are measured at amortised cost. In assessing the classification, the Group considers the business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in either the Consolidated Income Statement or in Other Comprehensive Income (OCI). For investments in equity instruments that are not held for trading, classification will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at Fair Value Through Other Comprehensive Income (FVTOCI) and whether they meet the criteria established under IFRS 9 Financial Instruments. For investments in these equity instruments, the Group does not subsequently reclassify between FVTOCI and FVTPL. For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes. Cash and cash equivalents Cash and cash equivalents include cash balances, certain money market funds and short-term highly liquid investments with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group presents Cash and cash equivalents net if an enforceable right and an intention to net the balances exists. Receivables Receivables that are held to collect are subsequently measured at amortised cost and are subject to impairment (refer to impairment section in Note 1.6). Contract assets correspond to amounts accrued or due by customers for analysis in progress depending on the stage of completion of the analysis/work performed. For governmental organisations as well as healthcare insurance providers, in the case of some of its U.S. clinical diagnostic testing services, the Group regularly assesses the state of its billing operations and the level of payer\u2019s reimbursements based on specific facts and circumstances and historical recoverability data in order to identify issues which may impact the collection of these receivables. Other current and non-current financial assets Other current and non-current financial assets include both debt instruments and equity instruments. Debt instruments Debt instruments include those subsequently carried at amortised cost, those carried at FVTPL and those carried at FVTOCI. Classification depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. Debt instruments that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost and are subject to impairment. Interest income from these financial assets is included in Finance income using the effective interest rate method. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVTOCI and are subject to impairment. Movements in the carrying amounts are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses, which are recognised in the Consolidated Income Statement. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL. A gain or loss on a debt investment that is subsequently measured at FVTPL is recognised in the Consolidated Income Statement in the period in which it arises. Equity instruments For equity instruments that are not held for trading, the Group makes an irrevocable election at the time of initial recognition whether to account for the equity investment at FVTPL or FVTOCI. Where the Group has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to the Consolidated Income Statement following the derecognition of the investment. Dividends from such investments continue to be recognised in the Consolidated Income Statement when the Group\u2019s right to receive payments is established. Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired. Equity Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognised as a deduction from equity. Where the Group purchases its own equity share capital (treasury shares), the consideration paid, including any directly attributable incremental transaction costs (net of income taxes), is deducted from equity attributable to the Group\u2019s equity holders until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Group\u2019s equity holders. Dividends are recognised as a liability in the period in which they are declared and approved by shareholders. The income tax consequences of dividends are recognised when a liability to pay the dividend is recognised. Hybrid capital The structure of the hybrid capital ensures that it is recognised as a component of equity in accordance with IAS 32 as the conditions below are met: \u25aa No contractual obligation to redeem the instrument; \u25aa No contractual obligation to pay the coupon. Tax-deductible interest payments are not included in interest expense but accounted for in the same way as dividend obligations to shareholders. The distribution of coupon payments and the costs of issue are booked before tax in shareholders\u2019 equity. Reference is made to Note 2.20 for further detail about the Group\u2019s hybrid capital nature. Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement. 1.10. Fair value measurements The Group classifies fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: \u25aa Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 \u2013 Marketable securities, Derivative financial instruments assets, Listed bonds); \u25aa Inputs other than quoted prices included within Level 1 that are observable for the asset or the liability, either directly (i.e., such as prices) or indirectly (i.e., derived from prices) (Level 2 \u2013 Derivative financial instruments liabilities); \u25aa Inputs for the asset or liability that are not based on observable market data (Level 3). 1.11. Inventories Inventories are measured at the lower of cost or net realisable value. The cost of inventories comprises all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. The cost of inventories is measured using the first-in, first-out (FIFO) method. The net realisable value represents the estimated sales price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Write-downs of inventories which are considered obsolete or slow moving are computed taking into account their expected future utilisation and their net realisable value. The Group also considers other reasons that the cost of inventories may not be recoverable such as damage, obsolescence, expiration date or declines in selling price. 1.12. Provisions Provisions are recognised if as a result of past events, the Group has a present legal or constructive obligation, for which the amount can be estimated reliably and it is more likely than not that an outflow of resources will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax discount rate that reflects current market assessments of the time value of money. 1.13. Income taxes Income taxes comprise current, non-current and deferred tax. Income tax is recognised in the Consolidated Income Statement except to the extent that it relates to items recognised directly within equity or in Other Comprehensive Income. Current tax is the expected taxes payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. In cases where it is concluded it is not probable that tax authorities will accept a tax treatment, the effect of the uncertainty is reflected in the recognition and measurement of tax assets and liabilities or, alternatively, a provision is made for the amount that is expected to be settled, where this can be reasonably estimated. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding adequacy of existing tax assets and liabilities. Such changes to tax assets and liabilities will impact the income tax expense in the period during which such a determination is made. Deferred tax assets and liabilities are recognised, using the Consolidated Balance Sheet method, for the expected tax consequences of temporary differences between the carrying amounts of assets and liabilities and the amounts used for taxation purposes. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity or on different taxable entities, but the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences to the extent that it is probable that there will be future taxable profits against which they can be utilised. The ultimate realisation of deferred tax assets is dependent upon the generation of future taxable income in the countries where the deferred tax assets originated and during the periods when the deferred tax assets become deductible. The Group considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. 1.14. Foreign currencies Foreign currency transactions The financial statements of all Group entities are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The Euro (\u20ac) is the functional currency of the Group and the presentation currency of the Consolidated Financial Statements. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or the valuation in cases where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Consolidated Income Statement, except when deferred in Other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency using the exchange rate at the date the fair value was determined. Non-monetary items in a foreign currency that are measured based on historical cost are translated using the exchange rate at the transaction date. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Euros at the exchange rates prevailing at the reporting date. The income and expenses of foreign operations are translated to Euros at the exchange rates prevailing at the dates of the transactions. Foreign currency differences arising upon translation of foreign operations into Euros are recognised in Other Comprehensive Income and presented as part of currency translation reserves in Shareholders Equity. When a foreign operation is disposed of such that control, significant influence or joint control is lost, the cumulative amount in the currency translation differences related to the foreign operation is reclassified to the Consolidated Income Statement as part of the gain or loss on disposal. 1.15. Non-current assets held for sale Non-current assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Non-current assets held for sale are carried at the lower of carrying amount or fair value less cost of disposal. Any gain or loss from disposal, together with the results of these operations until the date of disposal, is reported separately as discontinued operations. The financial information of discontinued operations is excluded from the respective captions in the Consolidated Financial Statements and related Notes for all periods presented. Comparatives in the Consolidated Balance Sheet are not represented when a non-current asset is classified as held for sale. Comparatives are represented for presentation of discontinued operations in the Consolidated Cash Flow Statement and Consolidated Income Statement. 1.16. Employee benefits A defined-contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined-contribution pension plans are recognised as an employee benefit expense in the Consolidated Income Statement in the periods during which services are rendered by employees. A defined-benefit plan is a post-employment benefit plan other than a defined-contribution plan. Plans for which the Group has no legal or constructive obligation to pay further amounts, but to which it does pay non-fixed contributions, are also treated as a defined-benefit plan. The net pension asset or liability recognised in the Consolidated Balance Sheet in respect of defined-benefit post-employment plans is the fair value of plan assets less the present value of the projected defined-benefit obligation at the Consolidated Balance Sheet date. The defined-benefit obligation is calculated annually by qualified actuaries using the projected unit credit method. Recognised assets are limited to the present value of any reductions in future contribution or any future refunds. The net pension liability is presented as a long-term provision; no distinction is made for the short-term portion. Pension costs in respect of defined-benefit post-employment plans primarily represent the increase of the actuarial present value of the obligation for post-employment benefits based on employee service during the year and the interest on the net recognised asset or liability in respect of employee service in previous years. Remeasurements of the net defined-benefit asset or liability comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (excluding interest). The Group recognises all remeasurements in Other Comprehensive Income. The Group recognises gains and losses on the settlement of a defined-benefit plan when the settlement occurs. The gain or loss on settlement is the difference between the present value of the defined-benefit obligation being settled, as determined on the date of settlement, and the settlement price, including any plan assets transferred and any payments made directly by the Group in connection with the settlement. Past service costs arising from the introduction of a change to the benefit payable under a plan or a significant reduction of the number of employees covered by a plan (curtailment) are recognised in full in the Consolidated Income Statement. The Group\u2019s net obligation in respect of long-term employee benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods, such as jubilee entitlements. That benefit is discounted to determine its present value. Remeasurements are recognised in the Consolidated Income Statement in the period in which they arise. Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. The Group recognises a liability and an expense for bonuses and incentives based on a formula that takes into consideration the profit attributable to the Group\u2019s shareholders after certain adjustments. 1.17. Share based payments Please refer to Note 2.27 for further details about the different plans. The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model. The grant-date fair value of equity-settled share-based payment awards granted to employees is recognised as personnel expense, with a corresponding increase in equity, over the vesting period of the award. The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of income for a period represents the movement in cumulative expense recognised at the beginning and end of that period. Service and non-market performance conditions are not taken into account when determining the grant-date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant-date fair value. No expense is recognised for awards that do not ultimately vest because non-market performance and/or service conditions have not been met. When an award is cancelled by the entity or by the counterparty, any remaining element of the fair value of the award is expensed immediately through profit or loss. The dilutive effect of outstanding options and shares is reflected as additional share dilution in the computation of diluted earnings per share. 1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement. 1.19. Earnings per share The Group presents basic and diluted Earnings Per Share (EPS) data for its common shares. Basic EPS is calculated by dividing the Net income (loss) attributable to shareholders by the weighted average number of common shares outstanding during the period, adjusted for own shares held. Diluted EPS is determined by adjusting the Net income (loss) attributable to shareholders and the weighted average number of common shares outstanding during the period, adjusted for own shares held, for the effects of all dilutive potential common shares, which comprises forward purchase contracts, restricted shares, performance shares and share options granted to employees. 1.20. Alternative performance measures (APM) The Group is providing in the Consolidated Financial Statements certain alternative performance measures (non-GAAP measures). APMs used in the Consolidated Income Statement Adjusted results \u2013 reflect the ongoing performance of the mature and recurring activities excluding \u201cseparately disclosed items\u201d. Separately Disclosed Items (SDI) \u2013 include: \u25aa one-off costs from network expansion, integration and reorganisation; \u25aa discontinued operations; \u25aa other non-recurring income and costs; \u25aa temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring; \u25aa share-based payment charge; \u25aa acquisition-related expenses, net \u2013 impairment of goodwill, amortisation/impairment of acquired intangible assets, negative goodwill, transaction costs related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions; \u25aa gain and loss on disposal of subsidiaries, net; \u25aa net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income); \u25aa net finance costs related to hybrid capital; \u25aa and the related tax effects. Details are provided in Notes 1.21 and 2.5. The Group defines its non-GAAP measures as follows: EBITDA \u2013 Earnings before interest, taxes, depreciation and amortisation, share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. EBITAS \u2013 EBITDA less depreciation and amortisation. EBIT \u2013 EBITAS less share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. These measures exclude certain items because of the nature of these items and the impact they have on the analysis of the underlying business performance and trends. The Group shows EBITDA, EBITAS, EBIT as defined in the Notes to the Consolidated Income Statement with the objective to be consistent with the information used in internal Group reporting to measure the performance of Group companies and information published by other comparable companies. APMs used in the Consolidated Cash Flow Statement Net capex \u2013 Purchase, capitalisation of intangible assets, purchase of property, plant and equipment less capex trade payables change of the period and proceeds from disposals of such assets. Free Cash Flow to the Firm \u2013 Net cash provided by operating activities, less Net capex. APMs used in the Notes to the Consolidated Financial Statements Net debt \u2013 Current and non-current borrowings, less Cash and cash equivalents (Note 2.17). Net working capital \u2013 Inventories, trade receivables and contract assets, prepaid expenses and other current assets less trade accounts payable, contract liabilities and other current liabilities excluding accrued interest receivable and payable (Note 2.25). Free Cash Flow to Equity \u2013 Free Cash Flow to the Firm, less disposal/(acquisition) of investments, financial assets and derivative financial instruments, net, repayment of lease liabilities and after interests and premium paid net of interest received. Free cash flow to Equity does not take into account the dividends paid to shareholders and non-controlling interests as well as earnings paid to hybrid capital holders (Note 2.29). The Group believes that providing these APMs enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects, consistent with how the Group measures and forecasts the Group\u2019s performance, especially when comparing such results to previous periods or objectives and to the performance of our competitors. This enables the Group to demonstrate the underlying profitability of the business \u2013 i.e., what the performance would be if the investments as described in Note 1.21 were not undertaken. In the interest of full transparency, the Group discloses both the adjusted results (i.e., without the separately disclosed items) and full reported results (i.e., including the separately disclosed items). This information should be considered in addition to, but not in lieu of, information prepared in accordance with IFRS. 1.21. Mature scope and Separately disclosed items In order to present the performance of the Group in a clear, consistent and comparable format, certain items are disclosed separately in the Consolidated Income Statement. Mature scope Mature scope excludes start-ups and acquisitions in significant restructuring. A business will generally be considered mature when: i) The Group\u2019s systems, structure and processes have been deployed; ii) It has been audited, accredited, qualified and used by the relevant regulatory bodies and the targeted client base; iii) It no longer requires above-average annual capital expenditures, exceptional restructuring or abnormally large costs with respect to their current revenues for deploying new Group IT systems. The list of entities classified as mature is reviewed at the beginning of each year and is relevant for the whole year. In 2024, 94% of total Group revenues were included in the mature scope (95% in 2023). Separately disclosed items Separately disclosed items are defined in Note 1.20 (see details in Note 2.5). One-off costs from network expansion, integration, reorganisation, discontinued operations and other non-recurring income and costs One-off costs from network expansion, integration, reorganisation costs, such as reducing overhead and consolidating facilities, are included in the separately disclosed items as the Group believes that these effects are not indicative of the Group\u2019s normal operating income and expenses. Network expansion refers to merger and acquisition related efforts and expenses, mainly impacting our mature business activities. Discontinued operations are a component of the Group\u2019s core business or product lines that have been disposed of, or liquidated; or a specific business unit or a branch of a business unit that has been shut down or terminated, and are reported separately from continued operations. Other non-recurring income and costs are also disclosed separately, as they are either isolated or cannot be expected to occur again with any regularity or predictability and as the Group believes they are not indicative of the Group\u2019s normal operating income and expenses. These include gains or losses on significant litigation-related matters. Temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring The non-mature scope of start-ups or acquisitions in significant restructuring are companies or business activities established to develop an existing business model, transfer technology or a specific strategy. They are generally greenfield operations, or, in certain cases, newly acquired businesses bought to achieve a target market share in a given geography that are not operating optimally, but that have the potential to operate efficiently and profitably once restructured or reorganised to the Group\u2019s model. However, the reorganisation measures required are so large that they have a significant negative impact on the ongoing business of the Group. Start-ups are generally undertaken in new markets, and in particular emerging markets, where there are often limited viable options for acquisitions or in developed markets when Eurofins transfers technology developed by its R&D and Competence Centers abroad or expands geographically by replicating its standardised laboratories or blood collection points. Given that the costs or operating losses incurred in the start-up or restructuring phase are temporary and should cease within a 3-5 year period on average, it is the Group\u2019s view that they should be disclosed separately. Whilst the timeframe for these temporary costs or losses is finite, and should cease gradually, the businesses should continue to generate revenues for the Group indefinitely, and these are therefore not considered temporary. Start-up activities go through various stages of development before reaching optimal efficiency levels and can take several years to become profitable. The development process includes the creation or construction of the laboratory, hiring the appropriate staff, obtaining relevant accreditations, deployment of the IT infrastructure and dedicated IT solutions, developing the sales and marketing channels, and building up volumes and the revenue base. In general, start-up periods last for 2 to 3 years in mature markets and 2 to 5 years in emerging markets. The list of entities classified as start-ups or acquisitions in significant restructuring is reviewed at the beginning of each year and is relevant for the whole year. Temporary losses and other costs related to start-ups and new acquisitions undergoing significant restructuring are included in the separately disclosed items as these are investments in future growth prospects and distort the judgement of the underlying performance of the mature businesses of the Group. The one-off costs related to start-ups and acquisitions in restructuring are henceforth included in the temporary losses, which were previously disclosed separately. This will increase the transparency of the SDI disclosures, providing a comprehensive view of the performance of the non-mature business. The 2023 SDI disclosures have been adjusted accordingly to reflect this change in presentation. Depreciation costs specific to start-ups and acquisitions undergoing significant restructuring The line corresponds to the line \u201cdepreciation\u201d of the entities classified as start-ups or acquisitions in significant restructuring. Share-based payment charge and acquisition-related expenses, net Separately disclosed items also include share-based payment charge, impairment of goodwill, and amortisation/impairment of acquired intangible assets, recording of negative goodwill as well as income from reversal of such costs and from unused amounts due for business acquisitions as all these transactions are without cash impact in the Consolidated Financial Statements. Furthermore, the amortisation of acquired intangible assets is included because a significant portion of the purchase price for acquisitions may be allocated to intangible assets. All transaction costs and long-term incentives/ retention bonus related to acquisitions during the year are disclosed separately. There are a number of different professionals that may assist throughout the process of planning, negotiating, performing due diligence, and closing of the transaction. Examples include intermediaries (investment bankers or business brokers), legal professionals (lawyers) and accounting professionals. These costs are specific and directly related to the transaction and are usually paid at or around the closing of the relevant transaction. These costs are disclosed separately also due to the fact that if the Group would stop its external growth, i.e., acquisitions, and would only focus on internal growth, most of these costs would disappear instantly and the EBIT would increase mechanically. Furthermore, these costs do not correspond to the Group\u2019s business of providing analytical solutions to its customers. Gain and loss on disposal of subsidiaries, net These include gains or losses on the disposal of a business or real estate to third party or liquidation. Net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income) and related to hybrid capital Net finance costs related to excess cash and one-off financial effects correspond to cash earmarked for future investments/ acquisitions and not needed for the existing business. Excess cash is calculated as the difference between the total Consolidated cash balance at month-end and the minimum liquidity position required to operate the business, as based on a percentage of sales (considered to be 5% of the annualised revenues of the rolling last three months) and split proportionately between Equity, Gross financial debt and hybrid capital. The finance cost related to excess cash is then calculated using the weighted average interest rate of each debt instrument and coupon on hybrid capital on the Balance Sheet of the Group. Tax effect from the adjustment of all separately disclosed items On all items listed above, the related tax effects are calculated. Total impact on earnings attributable to hybrid capital investors This item corresponds to the Net finance costs related to hybrid capital excess cash. The Group believes that the separate disclosure of these items enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects and allows better comparisons of operating results which are consistent over time and with peer companies. 1.22. Application of standards, amendments and interpretations Standards, amendments and interpretations adopted by the European Union and effective as of 1 January 2024 The accounting policies applied for the preparation of these Consolidated Financial Statements are consistent with those applied in the preparation of Consolidated financial statements for the year ended 31 December 2023. Other standards, amendments and interpretations newly applicable as of 1 January 2024 Other standards, amendments and interpretations newly applicable as of 1 January 2024: \u25aa Lease Liability in a Sale and Leaseback \u2013 Amendment to IFRS 16 \u25aa Supplier Finance Arrangements \u2013 Amendments to IAS 7 and IFRS 7 \u25aa Classification of Liabilities as Current or Non-Current and Non-current Liabilities with Covenants \u2013 Amendment to IAS 1. Other standards applicable from 1 January 2024 have been evaluated by the Group and have no material impact on these Consolidated Financial Statements. New standards and interpretations not yet adopted by the European Union IFRS 18 \u2013 Presentation and Disclosure in Financial Statements. IFRS 18 was issued in April 2024 and applies to an annual reporting period beginning on or after 1 January 2027. IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027. Annual Improvements to IFRS - Volume 11 was issued in July 2024 and applies to an annual reporting period beginning on or after 1 January 2026. 1.23. Geopolitical instability The ongoing conflicts in Ukraine and the Middle East, and any possible escalations that may follow as well as, the macroeconomic headwinds related to persistently high inflation, interest rates, deglobalisation and other factors have impacted the economy and financial markets globally. The Group\u2019s exposure to markets with which conflicts are ongoing is limited (Note 2.30 Country risks). As a consequence, these consolidated financial statements were prepared with particular attention to (i) the impairment of non-current assets, (ii) the appropriateness of the allowance for trade receivables, unbilled revenue and work in progress, (iii) the level of provision for risks, as well as (iv) accounting for government grants. No material impacts were recognised in these consolidated financial statements, except those listed in Notes 2.9, 2.10, 2.14 and 2.40.2. Notes to the Consolidated Financial Statements 2.1. Segment information Operating segments are components of the Group\u2019s business activities about which separate financial information is available that is evaluated regularly by the Chief Operating Decision Maker (\u201cCODM\u201d). The Group is very decentralised with a large number of small and medium size companies in many countries. For practical reasons, the sets of information provided to the CODM, who is the Chief Executive Officer of the Group, aggregate these legal entities based on geographical areas and leadership structure. This aggregation can vary over time depending on changes in management, organisation or leadership. The rapid evolving nature of the Group also results in a constant adaptation of the matrix of its organisation. When necessary, the CODM may review financial information at a more disaggregated level. Eurofins has three reportable segments: Europe, North America and Rest of the World. Europe is the combination of three reporting segments (Groups of Cash Generating Units): France, DACH countries (Germany, Austria and Switzerland) and Other European Countries (OEC). Other European Countries include Benelux, Nordic Region, UK and Ireland, Southern Europe and Central & Eastern Europe. North America corresponds to the U.S. and Canada. As Eurofins still generates modest revenues in Asia and Middle East, South America, Australia and New Zealand, those 3 regions that represent future growth potential are followed internally in a single segment \u201cRest of the World\u201d. The key segmental performance measures are the EBITDA and EBITAS, which Management believes are the most relevant measures to evaluate the financial performance of the reportable segments.Depreciation on fixed assets is calculated using the straight-line method to write off their cost to their residual values over their estimated useful lives as follows: \u25aa Buildings 20 years \u25aa Leasehold improvements less than 10 years \u25aa Machinery and laboratory equipment 5 years \u25aa Office and IT equipment, furniture and vehicles 3-5 years \u25aa Right of Use over the lease period. Land represents a value of \u20ac197.5m as of 31 December 2024 and is not depreciated as it is deemed to have an indefinite life.2.37. Related-party transactions Transactions between the Company and its subsidiaries, which are related parties of the Group, are made at arm\u2019s length conditions and have been eliminated in the consolidation process and are not disclosed in the Notes.",
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"f0__s8__6__19": {
"value": "1.1. Basis of preparation Compliance with IFRS Pursuant to the European Regulation No. 1606/2002 of 19 July 2002, the Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (hereinafter also IFRS) as issued by the International Accounting Standards Board (IASB) and endorsed in the European Union.",
"dimensions": {
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"language": "en",
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"f0__s8__6__18": {
"value": "1.1. Basis of preparation Compliance with IFRS Pursuant to the European Regulation No. 1606/2002 of 19 July 2002, the Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (hereinafter also IFRS) as issued by the International Accounting Standards Board (IASB) and endorsed in the European Union. These accounting policies have been consistently applied to all the years presented, unless otherwise stated. The Consolidated Financial Statements are presented in Euros, which is the presentation currency. Due to rounding, amounts may not add up precisely to the totals provided. Historical cost convention The Consolidated Financial Statements have been prepared under the historical cost convention, except for the following: \u25aa certain financial assets and liabilities (including derivative financial instruments), reference is made to Note 2.34; \u25aa defined benefit pensions plans \u2013 plan assets measured at fair value. Going concern The Directors have, at the time of approving the financial statements, a reasonable expectation that the Group have adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.",
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__20": {
"value": "Going concern The Directors have, at the time of approving the financial statements, a reasonable expectation that the Group have adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__22-1": {
"value": "1.2. Significant accounting judgements and estimates The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, the reported amounts of assets, liabilities, revenues and expenses and the accompanying disclosures, and the disclosure of contingent liabilities. These estimates inherently contain a degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions. The Group evaluates these accounting judgements and estimates on an ongoing basis and bases the estimates on historical experience, current and expected future outcomes, third-party valuation and various other assumptions that the Group believes are reasonable under the circumstances. Existing circumstances and assumptions about future developments may change due to circumstances beyond the Group\u2019s control and are reflected in the assumptions if and when they occur. The Group revises material estimates if changes occur in the circumstances or if there is new information or experience on which an estimate was or can be based. The areas where the most significant judgements and estimates are made are: Judgements \u25aa Revenue recognition and determination of advancement for over time performance obligations; \u25aa Determination of control as part of business combination; \u25aa Determination of the lease term and more specifically the assessment whether a lease option to extend or cancel a lease in which the Group is a lessee is reasonably certain to be exercised or not; \u25aa Likelihood of occurrence of provisions, uncertain tax positions and contingent liabilities. Estimates \u25aa Assessment of the recoverable amount of goodwill and intangible assets; \u25aa Measurement of the recoverability of deferred tax assets; \u25aa Determination of amounts due from business acquisitions based on future cash flows; \u25aa Determination of fair values of acquired identifiable intangible assets as part of a business combination. For further discussion of these significant judgements and estimates, reference is made to the respective accounting policies and Notes within these Consolidated Financial Statements that relate to the above topics. Further judgement is applied when analysing impairments of goodwill and intangible assets that are performed annually and whenever a triggering event has occurred to determine whether the carrying value exceeds the recoverable amount. These analyses are generally based on estimates of discounted future cash flows. Furthermore, the Group applies judgement when actuarial assumptions are established to anticipate future events that are used in calculating post-employment benefit expenses and liabilities. These factors include assumptions with respect to interest rates, rates of increase in healthcare costs, rates of future compensation increases, turnover rates and life expectancy.Goodwill Impairment testing The calculation model description is provided in Note 1.6. For impairment testing, goodwill is allocated to cash generating units (typically one level below segment level, i.e., at the business level), which represent the lowest level at which the goodwill is monitored internally for management purposes. Unless otherwise noted, the basis of the recoverable amount used in the annual impairment tests for the units disclosed further in this Note is the value in use. Key assumptions used in the value in use impairment tests for the units were sales growth rates, EBITDA margin and the rates used for discounting the projected cash flows (WACC). These cash flow projections were determined using Eurofins management\u2019s internal forecasts that cover an initial period from 2025 to 2029 after which a terminal value was calculated for 2030. For terminal value calculation, growth rates were capped at a historical long-term average growth rate. This methodology is consistent with the methodology applied in prior periods. The sales growth rates and EBITDA margin used to estimate cash flows are based on past performance, external market growth assumptions and industry long-term growth averages. Management believes that the volume of sales in each period is the main driver for revenue and costs. Eurofins takes into consideration the impact of inflation on profits, margins, liquidity, climate risk as well as on the overall level of activity in its assumptions. The rates used for discounting the projected cash flows in goodwill impairment testing is based on a Weighted Average Cost of Capital (WACC), which in turn is based on business-specific inputs along with other inputs. The WACC is based on post-tax cost of equity and cost of debt, and is further calculated based on market data and inputs to accurately capture changes to the time value of money, such as the risk-free interest rate, the beta factor and country risk premium. As required by IAS 36, pre-tax discount rate is derived from the WACC. In order to properly reflect the different risk-profiles of different businesses, a WACC is determined for each group of CGUs. The key assumptions used for value in use calculations and values in use are as follows: In \u20ac millions Long term growth rate Pre-tax discount rate Value in use 2024 2023 2024 2023 2024 2023 North America 2.0% 2.5% 7.7% 7.3% 10,415 12,324 France 1.5% 2.0% 8.6% 8.3% 1,824 2,302 DACH 1.5% 2.0% 8.1% 7.6% 1,104 1,369 OEC 2.0% 2.5% 8.5% 8.6% 4,403 3,970 ROW 3.0% 3.5% 8.9% 8.8% 1,943 2,198 Total 19,689 22,163 The average annual growth rate of the revenues over the initial five-year period used in 2024 is between 2.5% and 7.3% depending on the geographical area (was between 0.4% and 7.3% in 2023). The average EBITDA margin used varies between 14% and 26% of the revenues depending on the geographic area for the five-year period (same as in 2023). Long term growth rates used to extrapolate cash flows beyond the initial five-year period have been decreased by 50bps to cap the terminal value pre-tax at an amount inferior to 80% of the total value. This created a decrease of the value in use ca. 2bn\u20ac, still leaving ample headroom vs goodwill values in each CGU. Net assets amount to \u20ac3,052m and include land and buildings net book value in 2024. Impairment test was run at 31 December 2024. In 2024, no impairment is required as these values are above the carrying value of each group of CGUs. As a result, the accumulated impairment was \u20ac13.0m as of 31 December 2024 (same in 2023). The results of the annual impairment test indicate that a reasonably possible change in key assumptions would not cause the value in use to fall below the carrying value for any of the Group CGUs (e.g. increasing or decreasing any assumptions (WACC, Long Term growth rate & Target EBITDA margin), individually or combined with +/-100 bps would not lead to any impairment).2.14. Inventories In \u20ac millions 2024 2023 Inventories (gross) 156.7 156.7 Inventory allowance -14.9 -17.7 Inventories, net 141.9 139.0 Gross value of inventories stabilised to \u20ac156.7m as of 31 December 2024 (\u20ac156.7m in 2023). The cost of inventories recognised as an expense during the period and included in \u201cOperating costs, net\u201d amounts to \u20ac750.6m in 2024 (2023: \u20ac730.2m).",
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"f0__s8__6__21": {
"value": "1.2. Significant accounting judgements and estimates The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, the reported amounts of assets, liabilities, revenues and expenses and the accompanying disclosures, and the disclosure of contingent liabilities. These estimates inherently contain a degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions. The Group evaluates these accounting judgements and estimates on an ongoing basis and bases the estimates on historical experience, current and expected future outcomes, third-party valuation and various other assumptions that the Group believes are reasonable under the circumstances. Existing circumstances and assumptions about future developments may change due to circumstances beyond the Group\u2019s control and are reflected in the assumptions if and when they occur. The Group revises material estimates if changes occur in the circumstances or if there is new information or experience on which an estimate was or can be based. The areas where the most significant judgements and estimates are made are: Judgements \u25aa Revenue recognition and determination of advancement for over time performance obligations; \u25aa Determination of control as part of business combination; \u25aa Determination of the lease term and more specifically the assessment whether a lease option to extend or cancel a lease in which the Group is a lessee is reasonably certain to be exercised or not; \u25aa Likelihood of occurrence of provisions, uncertain tax positions and contingent liabilities. Estimates \u25aa Assessment of the recoverable amount of goodwill and intangible assets; \u25aa Measurement of the recoverability of deferred tax assets; \u25aa Determination of amounts due from business acquisitions based on future cash flows; \u25aa Determination of fair values of acquired identifiable intangible assets as part of a business combination. For further discussion of these significant judgements and estimates, reference is made to the respective accounting policies and Notes within these Consolidated Financial Statements that relate to the above topics. Further judgement is applied when analysing impairments of goodwill and intangible assets that are performed annually and whenever a triggering event has occurred to determine whether the carrying value exceeds the recoverable amount. These analyses are generally based on estimates of discounted future cash flows. Furthermore, the Group applies judgement when actuarial assumptions are established to anticipate future events that are used in calculating post-employment benefit expenses and liabilities. These factors include assumptions with respect to interest rates, rates of increase in healthcare costs, rates of future compensation increases, turnover rates and life expectancy.",
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},
"f0__s8__6__23": {
"value": "1.3. Basis of Consolidation The Consolidated Financial Statements comprise the financial statements of Eurofins Scientific SE and all the subsidiaries that the Group controls, i.e., when it is exposed or has rights to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Generally, there is a presumption that a majority of voting rights result in control. To support this presumption and in cases where the Group has less than a majority the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including the contractual arrangement(s) with the other vote holders of the investee, rights arising from other contractual arrangements and the Group\u2019s voting rights and potential voting rights. Subsidiaries Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. They are no longer consolidated from the date such control ceases. All intercompany transactions and balances have been eliminated in the Consolidated Financial Statements. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. Associates Associates are all entities over which the Group has significant influence but no control. Significant influence is presumed with a shareholding of between 20% and 50% of the voting rights or when the Group has board representation through which it is able to exercise significant influence. Investments in associates are accounted for using the equity method and are initially recognised at cost. The carrying amount of an investment includes the carrying amount of goodwill identified on acquisition. Loss of control Upon loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and other components of equity (if any) related to the subsidiary. Any surplus or deficit arising from the loss of control is recognised in the Consolidated Income Statement. If the Group retains any interest in the previous subsidiary, such interest is measured at fair value at the date the control is lost. Subsequently it is accounted for as either an equity accounted investee or as a financial asset depending on the level of influence retained. Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred. Further information about the Group\u2019s main subsidiaries can be found in Note 3. The financial effect of the acquisition and disposal of subsidiaries of the current period is described in Note 2.26. Acquisition and adjustments of non-controlling interests Transactions with non-controlling interests in controlled entities are treated as transactions with equity owners of the Group. For purchases from non-controlling interests, any difference between the consideration paid and the relevant share acquired is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. Amounts due from business acquisitions Amounts due for business acquisitions consist mainly of: \u25aa amounts due to former shareholders of acquired companies at the estimated fair value amount based on the achievement of objectives (in general based on revenue and / or a measure of operating profit); \u25aa the liability resulting from \u201cput and call options\u201d (part related to the transaction with non-controlling interests) at initial acquisition time. Amounts due for business acquisitions are accounted for at fair value of the expected cash flows at the acquisition date. The variation of the liability related to the time value of money is recorded in the Consolidated Income Statement as a finance cost. All revaluations of the amounts due for business acquisitions of the purchase price are booked in the Consolidated Income Statement as an acquisition-related expense (income). If all or part of the acquisition price of certain acquired laboratories is paid with the Group\u2019s shares (new or existing shares): \u25aa the amount due is accounted for in \u201cAmounts due for business acquisitions\u201d in the case where the acquisition contract stipulates a fixed monetary amount payable in a variable number of the Group\u2019s shares (number to be calculated at the moment of payment); \u25aa the amount due is accounted for in \u201cretained earnings\u201d in the case where the acquisition contract stipulates a fixed number of the Group\u2019s shares. Amounts due from business acquisitions are estimated as follows: \u25aa In case of cross-option put and call exercisable at a fixed price, the Group considers these instruments as being exercised from inception. Indeed, as the price is fixed, the risks and rewards are considered, in substance, to be transferred to the Group. As such, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. \u25aa In case of cross put and call options at a variable price, the Group considers whether the risks and rewards are transferred to the Group: o Where it is determined that risks and rewards did not transfer to the Group, non-controlling interests are recognised in the Balance Sheet and the Income Statement. o Where it is determined that risks and rewards did transfer to the Group upon entering into the cross put and call options, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__24": {
"value": "Subsidiaries Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. They are no longer consolidated from the date such control ceases. All intercompany transactions and balances have been eliminated in the Consolidated Financial Statements. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__26": {
"value": "Associates Associates are all entities over which the Group has significant influence but no control. Significant influence is presumed with a shareholding of between 20% and 50% of the voting rights or when the Group has board representation through which it is able to exercise significant influence. Investments in associates are accounted for using the equity method and are initially recognised at cost. The carrying amount of an investment includes the carrying amount of goodwill identified on acquisition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__25": {
"value": "Associates Associates are all entities over which the Group has significant influence but no control. Significant influence is presumed with a shareholding of between 20% and 50% of the voting rights or when the Group has board representation through which it is able to exercise significant influence. Investments in associates are accounted for using the equity method and are initially recognised at cost. The carrying amount of an investment includes the carrying amount of goodwill identified on acquisition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__27": {
"value": "Loss of control Upon loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and other components of equity (if any) related to the subsidiary. Any surplus or deficit arising from the loss of control is recognised in the Consolidated Income Statement. If the Group retains any interest in the previous subsidiary, such interest is measured at fair value at the date the control is lost. Subsequently it is accounted for as either an equity accounted investee or as a financial asset depending on the level of influence retained.",
"dimensions": {
"concept": "EUR:DescriptionOfAccountingPolicyForLossOfControl",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__31-1": {
"value": "Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred.1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__30-1": {
"value": "Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred.1.5. Intangible assets other than goodwill Acquired intangible assets Separately acquired finite lived intangible assets are accounted for at cost. Intangible assets acquired as part of a business combination such as brands, customer relationships, technologies and other finite lived intangible assets are recognised at their fair value at the acquisition date. Acquired finite lived intangible assets are amortised using the straight-line method over their estimated useful life. The useful lives are reviewed annually. Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets.1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__29-1": {
"value": "Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred.Amounts due from business acquisitions Amounts due for business acquisitions consist mainly of: \u25aa amounts due to former shareholders of acquired companies at the estimated fair value amount based on the achievement of objectives (in general based on revenue and / or a measure of operating profit); \u25aa the liability resulting from \u201cput and call options\u201d (part related to the transaction with non-controlling interests) at initial acquisition time. Amounts due for business acquisitions are accounted for at fair value of the expected cash flows at the acquisition date. The variation of the liability related to the time value of money is recorded in the Consolidated Income Statement as a finance cost. All revaluations of the amounts due for business acquisitions of the purchase price are booked in the Consolidated Income Statement as an acquisition-related expense (income). If all or part of the acquisition price of certain acquired laboratories is paid with the Group\u2019s shares (new or existing shares): \u25aa the amount due is accounted for in \u201cAmounts due for business acquisitions\u201d in the case where the acquisition contract stipulates a fixed monetary amount payable in a variable number of the Group\u2019s shares (number to be calculated at the moment of payment); \u25aa the amount due is accounted for in \u201cretained earnings\u201d in the case where the acquisition contract stipulates a fixed number of the Group\u2019s shares. Amounts due from business acquisitions are estimated as follows: \u25aa In case of cross-option put and call exercisable at a fixed price, the Group considers these instruments as being exercised from inception. Indeed, as the price is fixed, the risks and rewards are considered, in substance, to be transferred to the Group. As such, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. \u25aa In case of cross put and call options at a variable price, the Group considers whether the risks and rewards are transferred to the Group: o Where it is determined that risks and rewards did not transfer to the Group, non-controlling interests are recognised in the Balance Sheet and the Income Statement. o Where it is determined that risks and rewards did transfer to the Group upon entering into the cross put and call options, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__28-1": {
"value": "Business combinations and Goodwill Business combinations are accounted for using the acquisition method. Under the acquisition method, the identifiable assets acquired, liabilities assumed and any non-controlling interests in the acquiree are recognised at the acquisition date, which is the date on which control is transferred to the Group. The Group measures goodwill at the acquisition date as being the excess of: \u25aa Aggregate of the fair value of the consideration transferred and any recognised amount for non-controlling interests and any previous interest held; \u25aa over the net identifiable assets acquired and liabilities assumed. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the Consolidated Income Statement (bargain purchase or negative Goodwill). If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer reports in its financial statements provisional amounts for the items for which the accounting is incomplete and may adjust the provisional amounts recognised for a business combination during the measurement period (twelve months from the acquisition date). The Group measure Non-Controlling Interests (NCI) at fair value (\u2018full goodwill method\u2019). Acquisition-related costs are expensed as incurred.Amounts due from business acquisitions Amounts due for business acquisitions consist mainly of: \u25aa amounts due to former shareholders of acquired companies at the estimated fair value amount based on the achievement of objectives (in general based on revenue and / or a measure of operating profit); \u25aa the liability resulting from \u201cput and call options\u201d (part related to the transaction with non-controlling interests) at initial acquisition time. Amounts due for business acquisitions are accounted for at fair value of the expected cash flows at the acquisition date. The variation of the liability related to the time value of money is recorded in the Consolidated Income Statement as a finance cost. All revaluations of the amounts due for business acquisitions of the purchase price are booked in the Consolidated Income Statement as an acquisition-related expense (income). If all or part of the acquisition price of certain acquired laboratories is paid with the Group\u2019s shares (new or existing shares): \u25aa the amount due is accounted for in \u201cAmounts due for business acquisitions\u201d in the case where the acquisition contract stipulates a fixed monetary amount payable in a variable number of the Group\u2019s shares (number to be calculated at the moment of payment); \u25aa the amount due is accounted for in \u201cretained earnings\u201d in the case where the acquisition contract stipulates a fixed number of the Group\u2019s shares. Amounts due from business acquisitions are estimated as follows: \u25aa In case of cross-option put and call exercisable at a fixed price, the Group considers these instruments as being exercised from inception. Indeed, as the price is fixed, the risks and rewards are considered, in substance, to be transferred to the Group. As such, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. \u25aa In case of cross put and call options at a variable price, the Group considers whether the risks and rewards are transferred to the Group: o Where it is determined that risks and rewards did not transfer to the Group, non-controlling interests are recognised in the Balance Sheet and the Income Statement. o Where it is determined that risks and rewards did transfer to the Group upon entering into the cross put and call options, non-controlling interests are not recognised in the Consolidated Balance Sheet and the Consolidated Income Statement. In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__32-1": {
"value": "Further information about the Group\u2019s main subsidiaries can be found in Note 3. The financial effect of the acquisition and disposal of subsidiaries of the current period is described in Note 2.26.3. Scope of the Group 3.1. Incorporation of the year The companies listed below have been incorporated during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date Murarrie Smallwood Place Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Environment Testing ANZ Holding Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Agroscience Services ANZ Holding Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Biopharma Product Testing ANZ Holding Pty Eurofins BioPharma Product Testing LUX Holding S.\u00e0 AU 100.0% 01/24 Ltd. r.l. Eurofins Assurance Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins Agro Testing Canada, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/24 Eurofins Agroscience Canada, Inc. CA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins Food Testing Quebec Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins BioPharma Product Testing and Professional Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 08/24 Services Switzerland Holding AG r.l. Eurofins Medical Device Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 01/24 Eurofins Food Testing Pesticides Germany Holding Eurofins AIB GmbH DE 100.0% 01/24 GmbH Galten Smedeskovvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Spain, S.L.U. ES Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/24 Eurofins Clinical Testing Services Spain Holdings, Eurofins NBLSC Clinical Testing Spain, S.L.U. ES 100.0% 05/24 S.L.U. Rovaniemi Teollisuustie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Finland Oy FI 100.0% 11/24 r.l. Eurofins Contesta Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 12/24 Eurofins BUD Anonymus Real Estate Holding Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Food and Feed Testing Budapest Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/24 Eurofins Crop Science Hungary Kft. HU Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins BioPharma Product Testing Budapest Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 10/24 Acorn Laboratory Asset Management Services Limited IE Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins NSC Korea Co., Ltd. KR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Food Testing Baltics Holding UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 03/24 Maastricht Australi\u00eblaan Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins NBLSC Food Testing Poland Sp. z o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/24 Eurofins Crop Science Lab Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/24 Eurofins Crop Science Field Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Business Services Portugal, SA PT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Northampton Leather Trade House Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins US Holdings, Inc. US 100.0% 06/24 r.l. Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Research US, Inc. US 100.0% 07/24 design LUX Holding S.\u00e0 r.l. Eurofins Environment Testing Radon, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins Environment Testing Ecotoxicology, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins NSC Vietnam Co., Ltd. VN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/24 3.2. Acquisition of the year The companies listed below have been acquired during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date NIK Agro Service EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins Accumea Biopharma Product Testing Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 04/24 Shanghai Co., Ltd. r.l. Laboratorio Microbiol\u00f3gico Ortiz Mart\u00ednez S.A.S. CO Eurofins Latin American Ventures, S.L.U. 100.0% 07/24 Umweltmykologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/24 Med4muc GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 Lab4More GmbH DE Bavaria Health Services GmbH 100.0% 02/24 Bavaria Health Services GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 MUC Research GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 IMMUMED GmbH Gesellschaft f\u00fcr angewandte DE Lab4More GmbH 100.0% 02/24 Immunologie IAF-Radio\u00f6kologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 06/24 Eurofins FarmFacts GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/24 Kerava Huhtimontie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 REDI Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 06/24 Micro-B Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/24 Verdelab Bioscience Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/24 Fujitsu Quality Laboratory Environment Center Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 10/24 Taihei Environmental Science Center Co., Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 07/24 Salamon & Seaber Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/24 DNACO Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 09/24 Orchid Cellmark Limited UK DNACO Limited 100.0% 09/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 01/24 Eurofins Ascend Clinical, LLC US Eurofins Clinical Testing US Holdings, Inc. 100.0% 04/24 Concord Antrim Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 05/24 Eurofins Infinity Laboratory Group, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 09/24 3.3. Merged entities The companies listed below have been merged with another Eurofins entity during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Virotech Diagnostics GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 09/24 Eurofins VBM Geo ApS DK Eurofins Environment Denmark Holding A/S 100.0% 04/24 Eurofins Environment Testing Holding Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Premiumcert, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratori Cat-Gairin, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratorio Gessyma Galea, S.L. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 01/24 Eurofins Nab Labs Group Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 01/24 Eurofins Hydrologie Sud SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/24 Eurofins BioPharma Product Testing & Professional Eurofins ID MYK SAS FR 100.0% 09/24 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Bactup SAS FR 100.0% 04/24 Scientific Services France Holding SAS Alpa Environnement Holding France SAS FR Eurofins Water Testing LUX S.\u00e0 r.l. 100.0% 09/24 Eurofins NDSC Audit Et Consulting France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/24 Eurofins GeneScan Technologies France SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/24 Culture Top SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 12/24 Eurofins BioMed Ouest Guyane SAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 01/23 Saitama Kankyo Service KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Taiyo Techno Research KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Survey Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/24 Dia-Go BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/24 Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Taiwan Co., Ltd. TW 100.0% 01/24 Ltd. DDC Worldwide Corp. US DNA Diagnostics Center, LLC 100.0% 06/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 03/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 07/24 3.4. Discontinued activities The companies listed below have been liquidated or sold during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Eurofins Clinical Diagnostics Kortrijk NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 07/24 Eurofins Digital Agency NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/24 Eurofins Clinical Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Food Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Megalab Colombia, SAS CO Eurofins Megalab, S.A.U. 100.0% 02/24 BLGG Deutschland GmbH DE Eurofins Agro Testing Netherlands Holding BV 100.0% 07/24 Eurofins Q-Bioanalytic GmbH DE Eurofins BioTesting Services Nord GmbH 100.0% 06/24 Eurofins Food and Environment Testing Korea Holding Eurofins Woosol Co., Ltd. KR 100.0% 01/24 Co., Ltd. Eurofins Agroscience Services NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 09/24 Eurofins Bay Of Plenty Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 09/24 Eurofins Food Analytica SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/24 Gold Standard Diagnostics Singapore Pte. Ltd. SG Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Biopharma Product Testing Singapore Pte. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 SG 100.0% 07/24 Ltd. r.l. Eurofins Clinical Diagnostics (Thailand) Co., Ltd. TH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Clinical Diagnostic Testing UK Holding Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins Alba Science Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/24 3.5. Principal subsidiary undertakings The Companies listed below are fully consolidated (at 100%). ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Scientific SE LU Eurofins Biomnis Middle East LLC AE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/19 Agrohuarpes - Eurofins Agrosciences Services SA AR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Lebensmittelanalytik \u00d6sterreich GmbH AT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/07 Eurofins Genomics Austria GmbH AT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Agroscience Services Austria GmbH AT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Austria Holding GmbH AT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Umwelt \u00d6sterreich GmbH & Co.KG AT Eurofins Environment Testing Austria Holding GmbH 100.0% 03/15 Eurofins NUA Austria Holding GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 01/16 Eurofins Water & Waste GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 12/15 Wiener Neudorf Palmersstra\u00dfe Real Estate GmbH AT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins NSC Austria GmbH AT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Analytics & Services Austria GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 09/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Austria GmbH AT 100.0% 10/20 r.l. Eurofins Environment Testing Australia Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Agroscience Services Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agroscience Testing Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Animal Health Australia Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 01/16 Eurofins ams Laboratories Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/16 Eurofins Australia New Zealand Holding Pty Ltd. AU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Food Testing Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/16 Girraween Magowar Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Dandenong South Monterey Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Dermatest Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/17 Eurofins Technologies Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/17 Eurofins Chemical Analysis Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/19 Eurofins ProMicro Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins ARL Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins Apal Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 02/22 Eurofins Regional Service Centre ANZ Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/22 AQM Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Modern Testing Services Bangladesh Limited BD Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins GSC Management Services NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/01 Eurofins Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 11/07 Eurofins Food Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Environment Testing Belgium Holding NV BE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/11 Nazareth Venecoweg Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Forensics Belgium NV BE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharmaceutical Product Testing Belgium NV BE 100.0% 11/11 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Agro Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Belgium NV BE 100.0% 06/14 r.l. Eurofins GSC IT Product Management SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins GSC Finance & Administration SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/16 Villers le Bouillet Rue le Marais Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/17 Eurofins Asbestos Testing Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 08/17 Eurofins Amatsigroup NV BE Eurofins Amatsigroup SAS 100.0% 09/17 Eurofins NSC Belgium NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins GSC Recruitment, Legal, Tax & Purchasing BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/19 SA Eurofins Air Monitoring Belgium NV BE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 12/19 Transportation, Facility and Logistic Services SRL BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC Transformation & Operational Excellence BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins GSC IT Management Infrastructure & Security BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins BfB Oil Research SA BE Eurofins IESPM SAS 100.0% 04/21 Gembloux Rue Phocas Lejeune Real Estate NV BE Eurofins BfB Oil Research SA 100.0% 04/22 Eurofins GSC Finance & Controlling Systems SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins GSC IT Solutions & Operations SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Euraceta SA BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Deinze De Prijkels Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/23 Eurofins Ecca NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Ecca BTX BV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Agroscience Services EOOD BG Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 11/08 Eurofins HOS Testing Bulgaria EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Manara Medical Laboratories W.L.L. BH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 51.0% 12/22 Eurofins do Brasil An\u00e1lises de Alimentos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 07/03 Eurofins Agroscience Services Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/12 Laborat\u00f3rio ALAC Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 04/12 Integrated Petroleum Expertise Company - Servi\u00e7os BR Eurofins Latin American Ventures, S.L.U. 100.0% 09/14 em Petroleo Ltda. Eurofins Clinical Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Eurofins Clinical Imagem Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Centro de Analise e Tipagem de Genomas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 08/19 Itapema Laboratorio de Analises Clinicas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/22 Labor Tres Laboratorios e Consultoria Tecnica Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins Experchem Laboratories, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/15 Quebec St. Bruno Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins CDMO Alphora, Inc. CA Eurofins Pharma Services Canada Holding, Inc. 100.0% 06/17 Eurofins NSC Canada, Inc. CA Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Toronto, Inc. CA 100.0% 05/18 r.l. Oakville Portland Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Hadwen Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Speakman Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Environment Testing Canada, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Cosmetics and Personal Care Testing CA Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Canada, Inc. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Canada, Inc. CA 100.0% 10/20 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services Canada Holding, Inc. CA 100.0% 07/21 r.l. Eurofins Enviro-Works, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol Canada, Inc. CA 100.0% 08/22 Holding SAS Eurofins Scientific AG CH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/00 Eurofins Regulatory AG CH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Switzerland AG CH 100.0% 01/13 r.l. Eurofins Professional Scientific Services Switzerland Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 03/17 AG r.l. Eurofins Electric & Electronic Product Testing AG CH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Route de Montena Real Estate AG CH Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins PHAST Pharma AG CH Eurofins PHAST GmbH 100.0% 07/18 Eurofins NSC Switzerland AG CH Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 SAM Sensory and Marketing International Switzerland Eurofins Sensory, Consumer research and Product CH 100.0% 12/20 AG design LUX Holding S.\u00e0 r.l. Eurofins Qualitech AG CH Eurofins Material Sciences Switzerland Holding AG 100.0% 07/21 Eurofins Material Sciences Switzerland Holding AG CH Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Scitec SA CH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/21 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 Swanfort Services SA CH 100.0% 08/21 r.l Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 AgeaCare Switzerland SA CH 100.0% 08/21 r.l Eurofins Microscan SA CH Eurofins Material Sciences Switzerland Holding AG 100.0% 06/22 Eurofins Testing Chile SA CL Eurofins Latin American Ventures, S.L.U. 100.0% 03/13 Eurofins Training Chile SA CL Eurofins Testing Chile SA 100.0% 03/13 Eurofins Agroscience Services Chile SA CL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins Product Testing Hong Kong, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Technology Service (Suzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/06 Eurofins Product Testing Service (Shanghai) Co., Ltd. CN Eurofins Shanghai Holding, Ltd. 100.0% 11/09 Eurofins Testing Technology (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/09 Eurofins Shanghai Holding, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Central Laboratory China Co., Ltd. CN 100.0% 05/12 r.l. Eurofins Food Testing Hong Kong, Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins NSC Shanghai Co., Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/14 Eurofins NSC Hong Kong, Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/14 Eurofins Sensory Consumer and Product Research CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 (Shanghai) Co., Ltd. Eurofins Food Testing Service (Dalian) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Technology Service (Qingdao) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Consumer Product Testing (Guangzhou) Co., CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/18 Ltd. Eurofins Electrical Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins EAG Materials Science China (Shanghai) Co., CN Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 09/19 Ltd. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing (Shanghai) Co., Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 12/19 Ltd. r.l. AQM HK Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Technology Service (Guangzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/19 Gold Standard Diagnostics Shanghai Co., Ltd. CN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 07/20 Eurofins Assurance China Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Wireless Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Testing Inspection Certification (Chengdu) CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Co., Ltd. Eurofins Product Testing Service (Hangzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Electrical Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Discoverx Products (Shanghai) Co., Ltd. CN 100.0% 01/22 r.l. Eurofins Cosmetic Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins MTS Consumer Product Testing (Hong Kong) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co., Ltd. Modern Testing Services (Hong Kong) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (International) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Assurance (Hong Kong) Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (Dongguan) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins MTS Consumer Product Testing (Shanghai) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co. Ltd. Eurofins Modern Genomic Services Co., Ltd. CN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/22 TA Technology (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Testing Technology Service (Shenzhen) Co. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Testing Inspection Certification (Xiamen) Co., CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/22 Ltd. Eurofins Product Testing Service (Changzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/23 Quasfar M&F S.A. CO Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins IT Infrastructure GSC S.A. CR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Food & Feed Testing Czech Republic s.r.o. CZ Eurofins Holding CZ s.r.o. 100.0% 10/06 Eurofins Holding CZ s.r.o. CZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins BioPharma Product Testing Czech Republic Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CZ 100.0% 06/22 s.r.o. r.l. Eurofins Food Testing Hamburg Germany Holding DE Eurofins GeneScan Holding GmbH 100.0% 05/98 GmbH RECO Homburg Entenmuehlstrasse Real Estate DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/98 GmbH Eurofins GeneScan Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/03 Eurofins Analytik GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 12/98 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht International GmbH DE 100.0% 04/05 GmbH Eurofins GeneScan GmbH DE Eurofins GeneScan Holding GmbH 100.0% 07/03 Eurofins Food Testing Pesticides Germany Holding Eurofins SOFIA GmbH DE 100.0% 04/06 GmbH Eurofins Umweltanalytik Bayern GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/01 Eurofins \u00d6kometric GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 12/02 Eurofins NDSC Umweltanalytik GmbH DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/05 Eurofins Environment Testing Germany Holding West Eurofins Umwelt West GmbH DE 100.0% 04/05 GmbH Eurofins Umwelt Ost GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/06 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Institut J\u00e4ger GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/06 Eurofins Genomics Europe Food/Environment/White DE Eurofins MWG Holding GmbH 100.0% 07/01 Biotech Products & Services GmbH Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services EcoChem GmbH DE 100.0% 01/06 Beteiligungs GmbH Eurofins BioPharma Product Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/06 Eurofins MWG Holding GmbH DE Eurofins Genomics BV 100.0% 01/05 Eurofins Genomics Germany GmbH DE Eurofins MWG Holding GmbH 100.0% 01/07 Eurofins Food Testing Pesticides Germany Holding DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/06 GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Laboratorien GmbH DE 100.0% 03/07 GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 01/07 Products & Services Synthesis GmbH Eurofins Food Testing General Chemistry Germany DE Eurofins Laborservices GmbH 100.0% 04/07 Holding GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Dr. Rothe GmbH DE 100.0% 04/07 Holding GmbH Eurofins Product Testing Verwaltungs GmbH DE Eurofins Product Service GmbH 100.0% 03/07 Eurofins Environment Testing Germany Holding West DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/07 GmbH Eurofins Agroscience Services Germany Holding DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/07 GmbH FP Friedrichsdorf Professor-Wagner-Strasse Real DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/07 Estate GmbH Eurofins Umwelt Nord GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 05/07 Eurofins Laborservices GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins NSC IT Infrastructure Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Food Testing General Chemistry Germany Eurofins INLAB GmbH DE 100.0% 12/07 Holding GmbH Eurofins Product Service GmbH DE Eurofins Scientific SE 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Information Systems GmbH DE 100.0% 11/07 GmbH Eurofins Consumer Product Testing GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 01/08 Eurofins Food Testing Germany East Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Agroscience Services Chem GmbH DE 100.0% 02/08 GmbH Eurofins Food Control Services GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/08 Eurofins Food Testing Pesticides Germany Holding Eurofins WEJ Contaminants GmbH DE 100.0% 12/08 GmbH Eurofins Food Testing Pesticides Germany Holding Eurofins BioTesting Services Nord GmbH DE 100.0% 12/08 GmbH HS Hamburg Stenzelring Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/08 Eurofins Dr. Specht Express Testing & Inspection Eurofins Food Testing Pesticides Germany Holding DE 100.0% 04/09 GmbH GmbH Eurofins Food & Feed Testing Leipzig GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 RECO Ebersberg Anzinger Strasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing Hamburg GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/09 Eurofins Food Integrity Control Services GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Institut Dr. Appelt Hilter GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Dr. Appelt Beteiligungs GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 05/09 Gold Standard Diagnostics Freiburg GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 05/09 Eurofins GfA Lab Service GmbH DE Eurofins Food Control Services GmbH 100.0% 10/10 Eurofins NDSC Food Testing Germany GmbH DE Eurofins Food Control Services GmbH 100.0% 03/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services GmbH DE 100.0% 07/11 Beteiligungs GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Facility Management Germany GmbH DE 100.0% 11/11 GmbH Eurofins Environment Testing Germany Holding West Eurofins Umwelt S\u00fcdwest GmbH DE 100.0% 06/12 GmbH Eurofins Medigenomix Forensik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 08/12 Eurofins Food Testing Hamburg Germany Holding Eurofins Central Logistics GmbH DE 100.0% 01/13 GmbH Eurofins GSC Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/13 Eurofins CLF Specialised Nutrition Testing Services DE Eurofins Food Testing Germany East Holding GmbH 100.0% 08/13 GmbH RECO Hamburg Neul\u00e4nder Kamp 1 Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins HT-Analytik GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/14 Eurofins Environment Testing Germany Holding West Eurofins Hygiene Institut Berg GmbH DE 100.0% 05/14 GmbH Eurofins Agraranalytik Deutschland GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Holding Germany GmbH DE 100.0% 03/15 r.l. Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services Ecotox GmbH DE 100.0% 08/15 Beteiligungs GmbH Eurofins Professional Scientific Services Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/15 GmbH Eurofins Clinical Testing Services Germany LUX St. Marien Krankenhaus Lampertheim GmbH DE 100.0% 08/16 Holding S.\u00e0 r.l. Eurofins Air Monitoring Germany Holding GmbH DE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 07/16 Eurofins Finance Transactions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Express GmbH DE 100.0% 04/16 GmbH Eurofins MVZ Medizinisches Labor Gelsenkirchen DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 07/17 GmbH Eurofins Laborbetriebsgesellschaft Gelsenkirchen Eurofins MVZ Medizinisches Labor Gelsenkirchen DE 100.0% 07/17 GmbH GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Genomics Europe Pharma and Diagnostics Eurofins LifeCodexx GmbH DE 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Nehring GmbH DE 100.0% 10/17 Holding GmbH IfB Institut f\u00fcr Blutgruppenforschung GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 10/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing International GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Sensory, Consumer research and Product KKG Holding GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Agroscience Services EAG Laboratories Eurofins AgroSciences Services Deutschland DE 100.0% 12/17 GmbH Beteiligungs GmbH Eurofins AgroSciences Services Deutschland Evans Analytical Group Holdings GmbH DE 100.0% 12/17 Beteiligungs GmbH Eurofins WKS Labservice GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/17 Eurofins PHAST GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/18 Eurofins PHAST Development GmbH & Co. KG DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins PHAST Development Verwaltungs GmbH DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins AgroSciences Services Deutschland Eurofins Agrartest GmbH DE 100.0% 07/18 Beteiligungs GmbH Gold Standard Diagnosis Frankfurt GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 08/20 Gold Standard Diagnostics Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Genomics Europe Shared Services GmbH DE Eurofins MWG Holding GmbH 100.0% 02/19 RECO Jena am Egelsee Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/19 Gold Standard Diagnostics Germany Holding GmbH DE Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 03/19 ISO Interest by Entry Company Subsidiary of: code the Group date Gold Standard Diagnostics CD Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Agroscience Services Regulatory Germany Eurofins AgroSciences Services Deutschland DE 100.0% 12/19 GmbH Beteiligungs GmbH Eurofins BioTesting Services Ost GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 01/20 MF M\u00fcnchen Friedenheimer Br\u00fccke Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/20 Eurofins Humangenetik und Pr\u00e4natal-Medizin MVZ DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 05/20 GmbH Eurofins BioPharma Services Consulting Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 11/20 RECO Braunschweig Heesfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Gold Standard Diagnostics NBLSC Germany GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 06/21 RECO Troisdorf Gierlichstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Derma Tronnier GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 Tronnier Verwaltungs GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 RECO 1. Verwaltungs GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins EmpowerDX Europe GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 06/21 Eurofins Bioskin GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 08/21 Eurofins NBLSC Forensic Germany GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 01/22 Eurofins MTS Consumer Product Testing Germany DE Eurofins Product Testing Verwaltungs GmbH 100.0% 11/21 GmbH CLL Chemnitzer Laborleistungs GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Umweltanalytik S\u00fcd GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Food Testing Hamburg Germany Holding Eurofins Food Testing S\u00fcd GmbH DE 100.0% 04/22 GmbH Stella Analyse GmbH DE Stella Analyse BV 100.0% 03/22 Eurofins Inpac Medizintechnik GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 03/22 RECO Birkenfeld Neureutstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins TraitGenetics GmbH DE Eurofins MWG Holding GmbH 100.0% 07/22 Eurofins AgroSciences Services Deutschland Eurofins Aquatic Ecotoxicology GmbH DE 100.0% 08/22 Beteiligungs GmbH Eurofins NBLSC BioPharma Product Testing Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 09/22 GmbH BECIT GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 07/22 Eurofins Crop Science Germany GmbH DE Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/23 RECO Jena Im Steinfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Dr. Lauk & Dr. Breitling GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 09/22 Eurofins 8. Verwaltungsgesellschaft GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe IT Services GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 10/22 Products & Services Sales GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services NGS GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services Sanger GmbH EmpowerDX Umweltanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins Asbestanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins GSC IT Infrastructure and Security Germany DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/23 GmbH Steripac GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 05/23 Eurofins AgroSciences Services Deutschland DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/23 Beteiligungs GmbH Ars Probata GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Solutions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Forensics Holding Germany GmbH DE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 11/23 Genolytic Diagnostik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 12/23 Eurofins NSC Denmark A/S DK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/03 Eurofins BioPharma Product Testing Denmark Holding Eurofins Biopharma Product Testing Denmark A/S DK 100.0% 03/06 A/S Eurofins Product Testing Denmark A/S DK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/08 Eurofins Miljo A/S DK Eurofins Environment Denmark Holding A/S 100.0% 06/05 Eurofins Steins Laboratorium A/S DK Eurofins Food Denmark Holding A/S 100.0% 07/06 Eurofins Environment Denmark Holding A/S DK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Food Denmark Holding A/S DK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Genomics Holding Denmark A/S DK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 11/13 Eurofins Genomics Europe AgriGenomics Products & DK Eurofins Genomics Holding Denmark A/S 100.0% 01/13 Services A/S Eurofins Milj\u00f8 Vand A/S DK Eurofins Environment Denmark Holding A/S 100.0% 10/13 Eurofins Agro Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 12/14 Eurofins Milj\u00f8 Luft A/S DK Eurofins Environment Denmark Holding A/S 100.0% 08/14 Eurofins BioPharma Product Testing Denmark Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 DK 100.0% 08/15 A/S r.l. Eurofins BioPharma Product Testing Denmark Holding Eurofins Professional Scientific Services Denmark A/S DK 100.0% 08/15 A/S Eurofins Genomics Denmark A/S DK Eurofins Genomics Holding Denmark A/S 100.0% 12/15 Eurofins Milk Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Eurofins Vitamin Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Aabybro Industrivej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins VBM Laboratoriet A/S DK Eurofins Environment Denmark Holding A/S 100.0% 03/17 Ishoj Baldershoj Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Vejen Ladelundvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins Diagnosticos Clinicos RD, SAS DO Eurofins Latin American Ventures, S.L.U. 100.0% 11/22 Eurofins Environment Testing Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/17 Rae Village Vana-Sutikase ja Tammi tee Real Estate EE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 O\u00dc Eurofins Agroscience Services, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 01/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Spain, S.L.U. ES 100.0% 01/07 r.l. Eurofins Latin American Ventures, S.L.U. ES Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/09 Eurofins Sicaagriq, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/13 Eurofins Analisis Alimentario Holding Espana, S.L.U. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/13 Eurofins Sensory, Consumer research and Product Sensory and Marketing Spain, S.L.U. ES 100.0% 09/13 design LUX Holding S.\u00e0 r.l. Eurofins An\u00e1lisis Alimentario, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Alimentario Nordeste, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Agro, S.A. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 90.2% 05/14 Eurofins Product Testing, Cosmetics & Personal Care ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 07/15 Spain, S.L.U. Eurofins Trialcamp, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 06/15 Eurofins Laboratorio Sarr\u00f3, S.L.U. ES Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 07/15 Eurofins NSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Histolog, S.L.U. ES Eurofins Anapath France Holding SAS 100.0% 01/16 Eurofins NBLSC Food Testing Spain, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 04/16 Eurofins Product Testing Holding Spain, S.L.U. ES Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Spain, S.L.U. ES 100.0% 01/17 r.l. Eurofins Clinical Testing Services Spain Holdings, Eurofins Megalab, S.A.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio \u00c1ngel M\u00e9ndez, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Surlab, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Dr. Valenzuela, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Villapharma Research, S.L.U. ES Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Textile Testing Spain, S.L.U. ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 04/17 Fuente \u00c1lamo de Murcia - El Estrech Real Estate, ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 S.L.U. Eurofins Technologies Holding Spain, S.L.U. ES Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 02/18 Madrid Garc\u00eda Noblejas Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins An\u00e1lisis Alimentario Canarias, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/18 Gold Standard Diagnostics Madrid, S.A. ES Eurofins Technologies Holding Spain, S.L.U. 94.10% 02/18 Eurofins Agroscience Services Regulatory Spain, ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 04/18 S.L.U. Santa Cruz Diesel Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins Higiene Alimentaria Espa\u00f1a, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Eurofins Agroscience Services Iberica Holding, S.L.U. ES Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Clinical Testing Services Spain Holdings, Eurofins LGS Megalab An\u00e1lisis Cl\u00ednicos, S.L.U. ES 100.0% 07/18 S.L.U. Eurofins Ecosur, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Lorqui Castillo de Aledo, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Environment Testing Spain Holding, S.L.U. ES Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins GSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins M\u00e9todos Servicios Agr\u00edcolas, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 03/19 Eurofins Iproma, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/19 Eurofins Clinical Testing Services Spain Holdings, Eurofins Clinical Diagnostics, S.L.U. ES 100.0% 06/19 S.L.U. Mazarr\u00f3n Campico Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Abar\u00e1n Rellano Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/20 Castell\u00f3n Lituania Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Control Ambiental y Ecogestor, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 11/20 Eurofins Quimico Onubense, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 08/21 Oricain Ezcabarte Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/21 San Gines Romea Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Cimera Estudios Aplicados, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins NBLSC Environment Testing Spain, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins Centro Anal\u00ectico M\u00ecguez Mu\u00ecnos, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/21 Eurofins Vital, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/22 Granada Bailen Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Cavendish, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 10/22 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Munuera, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/22 Eurofins Cidesal, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Derio Idorsolo Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins An\u00e1lisis Alimentario Bilbao, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Eurofins Convet, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 12/22 Eurofins Clinical Testing Services Spain Holdings, Clinilab Laboratorio Cl\u00ednico Huelva, S.L.U. ES 100.0% 12/22 S.L.U. Lleida Corregidor Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins An\u00e0lisi Alimentari Girona, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 09/23 Eurofins Inspecci\u00f3n y Certificaci\u00f3n, S.L.U. ES Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Nutrilab, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 11/23 Vigo Valladares Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Clinical Testing Services Spain Holdings, ES Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/23 S.L.U. Eurofins Scientific Finland Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/07 Eurofins Viljavuuspalvelu Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Finland Holding Oy FI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/17 Eurofins Ahma Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 02/17 Eurofins Environment Testing Finland Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 04/17 Eurofins Nab Labs Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/17 Eurofins NSC Finland Oy FI Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Expert Services Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Labtium Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/18 Oulu Nuottasaari Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Product Testing Finland Holding Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Electric & Electronics Finland Oy FI Eurofins Product Testing Finland Holding Oy 100.0% 04/21 Eurofins bestLab Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/22 Espoo Kivimiehentie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/23 Helsinki Laivakatu Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Microbiologie France Holding SAS FR 100.0% 01/99 r.l. Eurofins Analytics France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 07/99 Eurofins Hygi\u00e8ne Alimentaire Formation SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 07/99 Eurofins Assurance and Inspection Services France Eurofins Certification SAS FR 100.0% 07/03 Holding SAS Eurofins Laboratoire De Microbiologie De L'Est SAS FR Eurofins Microbiologie France Holding SAS 100.0% 01/06 Eurofins ATS SAS FR Eurofins Product Testing France Holding SAS 100.0% 01/99 Eurofins Hydrologie France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Analyses Environnementales Pour Les Eurofins Analyses Pour L'Environnement France SAS FR 100.0% 07/05 Industriels France SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Est SAS FR 100.0% 01/01 SAS Eurofins BioPharma Product Testing & Professional FR Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. 100.0% 06/06 Scientific Services France Holding SAS Eurofins Genomics France SAS FR Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Institut Francais Des Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 75.0% 11/05 Toxlab SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.6% 02/05 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing & Professional Eurofins ADME Bioanalyses SAS FR 100.0% 10/04 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Optimed SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Quality Control SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins Agroscience Services France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Eurofins Agroscience Services SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Chemtox SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.9% 01/08 Eurofins Laboratoires De Microbiologie Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 10/06 Eurofins Cervac Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 10/06 Eurofins NSC Finance France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/06 SAM Consumer International France SAS FR Eurofins Sensory Holding France SAS 100.0% 10/06 Eurofins Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 01/01 Eurofins Food Chemistry Testing France LUX Holding Eurofins Food Chemistry Testing France Holding SAS FR 100.0% 09/07 S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Optimed Lyon SAS FR 100.0% 09/07 Scientific Services France Holding SAS Eurofins NSC IT Infrastructure France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Hydrologie Centre Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/08 Eurofins Laboratoire Centre SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Laboratoire Nord SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Assurance and Inspection Services France Eurofins Consulting Agroalimentaire SAS FR 100.0% 07/10 Holding SAS Eurofins GSC France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/10 Eurofins NDSC IT Solution Food France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/10 Eurofins NDSC Environnement France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 08/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour la Construction France LUX FR 100.0% 08/10 SAS Holding S.\u00e0 r.l. Eurofins NBLSC Analyses Pour Le Batiment France Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 09/10 SAS SAS Eurofins Analyses Environnementales Pour Les Eurofins Analyses Environnementales pour les FR 100.0% 10/10 Industriels France SAS Industriels France LUX Holding S.\u00e0 r.l. Eurofins NSC Developpement France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Agroscience Services Chem SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 12/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ile de France SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Nord SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Sud Est SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ouest SAS FR 100.0% 12/10 SAS Eurofins Analyses des Mat\u00e9riaux et Combustibles FR Eurofins Expertises France Holding SAS 100.0% 12/10 France SAS Eurofins Hydrologie Nord SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins LCAM - Eurofins Laboratoire Central FR Eurofins Microbiologie France Holding SAS 100.0% 11/11 d'Analyses de la Moselle SAS Eurofins Hydrologie Ile De France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Hydrologie Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Asbestos Testing Europe SAS FR Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 11/11 Eurofins Laboratoire Contaminants Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Laboratoire De Pathologie V\u00e9g\u00e9tale SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Hydrologie Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 02/12 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Forensics SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Ecotoxicologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 04/12 Eurofins NDSC Environnement France Holding SAS FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins NDSCE Support France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 01/12 Eurofins Agrosciences Services France Holding SAS FR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins GSC CADET SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/12 Eurofins Analyses Environnementales Pour Les Eurofins Environnement Logistique France SAS FR 100.0% 12/12 Industriels France SAS Eurofins Pharma Products Testing France Eurofins BioPharma Product Testing & Professional FR 100.0% 12/12 Management SAS Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Products Engineering SAS FR 100.0% 12/12 Scientific Services France Holding SAS Eurofins Cerep SA FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 95.8% 03/13 Eurofins MITOX FOPSE SARL FR Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud-Ouest SAS FR 100.0% 09/13 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Analyses pour l'Environnement France LUX FR 100.0% 08/14 SAS Holding S.\u00e0 r.l. Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment France SAS FR 100.0% 10/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Ouest SAS FR 100.0% 10/14 SAS Eurofins NSC HR France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud SAS FR 100.0% 08/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Nord SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Sud-Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement pour le Batiment \u00cele-de-France Eurofins Prelevement Pour Le Batiment France Holding FR 100.0% 09/14 SAS SAS Eurofins NDSC Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/14 Eurofins NBLSC Microbiologie Alimentaire France SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/14 SCI Vennecy Les Esses Galerne FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/14 Eurofins Product Testing France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins Analyses Pour Le Batiment Nord-Ouest Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 04/15 CEBAT SAS SAS Eurofins Evic Product Testing France SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/15 Eurofins Hygi\u00e8ne Hospitali\u00e8re Sud SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 07/15 Eurofins Environment Testing France Australia Holding FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/15 SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie M\u00e9dicale Holding France SAS FR 100.0% 07/15 S.\u00e0 r.l. Eurofins Labazur Provence SELAS FR Eurofins Laboratorio Sarr\u00f3, S.L.U. 100.0% 07/15 Eurofins Labazur Guyane SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Nice SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Rhone-Alpes SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Bretagne SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Alpes-Sud Var SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Food Chemistry Testing France LUX Holding Eurofins Galys SAS FR 100.0% 12/15 S.\u00e0 r.l. Eurofins Hydrologie Sud Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/15 Biomnis Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/15 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Hydrobiologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 10/15 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS FR 100.0% 10/15 S.\u00e0 r.l. Eurofins Biomnis Sample Library SAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 SCI du Val d'Ouest FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/15 Eurofins Biomnis SELAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins CBM69 SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins CEF SELAS FR Eurofins Bio Lab SELAS 100.0% 10/15 Eurofins Bioffice SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins NBLSC Biologie Sp\u00e9cialis\u00e9e France GIE FR Eurofins Biomnis SELAS 100.0% 10/15 Eurofins Biotech Germande SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 01/16 Eurofins Phyliae SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 11/15 SCI Garlin Bearn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Agro-Analyses SAS FR Eurofins Microbiologie France Holding SAS 100.0% 05/16 Eurofins LCDI SAS FR Eurofins Hydrologie France Holding SAS 100.0% 07/16 SCI Lentilly Aqueduc FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Pathologie SELAS FR Eurofins Histolog, S.L.U. 100.0% 04/17 Eurofins NBLSC Analyses Alimentaires France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins NBLSC Chimie Alimentaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Biologie Moleculaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Laboratoire Nutrition Animale France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 SAM Sensory International France SAS FR Eurofins Sensory Holding France SAS 100.0% 08/17 Eurofins Analyses Environnementales pour les Eurofins Expertises France Holding SAS FR 100.0% 09/17 Industriels France LUX Holding S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Amatsigroup SAS FR 100.0% 09/17 Scientific Services France Holding SAS Immobiliere Amatsi SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins BioPharma Product Testing & Professional Eurofins Disposable Lab SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Amatsiaquitaine SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Anapath France Holding SAS FR 100.0% 09/17 S.\u00e0 r.l. Eurofins Analyses Environnementales Pour Les Eurofins NDSC Pollution France SAS FR 100.0% 09/17 Industriels France SAS Eurofins Agroscience Services Seeds France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 09/17 SAM Retail France SAS FR Eurofins Sensory Holding France SAS 100.0% 09/17 Eurofins NSC Clinical Diagnostics France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/17 Eurofins Agroscience Services Regulatory France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 10/17 Eurofins BioPharma Product Testing & Professional Eurofins Amatsi Analytics SAS FR 100.0% 10/17 Scientific Services France Holding SAS Eurofins Product Testing 2 France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Sud-Ouest SAS FR 100.0% 10/18 S.\u00e0 r.l. Eurofins EAG Materials Science France SAS FR Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins Analyses Pour Le Batiment France Holding Eurofins Eichrom Amiante SAS FR 100.0% 04/18 SAS Eurofins Eichrom Radioactivite SAS FR Eurofins Expertises France Holding SAS 100.0% 04/18 SCI Bruz Bastie FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/18 Eurofins LEA SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Lanagram SAS FR Eurofins Microbiologie France Holding SAS 100.0% 04/18 Eurofins 3 Ohms SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/18 Eurofins Interlab SELAS FR Eurofins Biologie Medicale Sud-Ouest SAS 100.0% 10/18 SCI Rosporden Renan FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/18 Eurofins Bio Lab SELAS FR Eurofins Biologie Medicale Ile De France SAS 100.0% 07/18 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Ile De France SAS FR 100.0% 07/18 S.\u00e0 r.l. Eurofins Laboratoire De Bromatologie Ouest Et FR Eurofins Microbiologie France Holding SAS 100.0% 07/18 Bretagne SAS Eurofins Hydrologie Normandie SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/18 Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement pour le Batiment Nord Est SAS FR 100.0% 12/18 SAS SCI Lentilly Parc d'Activit\u00e9 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins DSC Product Testing SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/18 SCI 2 Laponie Les Ulis FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Landerneau L\u00e9on FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Loos Palissy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Martillac Newton FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Maxeville Cuenot FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Saint Augustin Paillard FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Illkirch Graffenstaden Gruninger FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Expertise Microbiologique France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 Eurofins Dispositifs au Contact de l'Eau France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 SCI Henin Beaumont Noyelles FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Laboratoire Dermscan SAS FR Eurofins Product Testing France Holding SAS 100.0% 11/18 Alpa Alimentaire Holding France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 11/18 Eurofins Chimie Alimentaire Rouen SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/18 Eurofins Sensory, Consumer research and Product Eurofins Sensory Holding France SAS FR 100.0% 01/19 design LUX Holding S.\u00e0 r.l. Eurofins Hygi\u00e8ne Hospitali\u00e8re Ouest SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/18 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins DiscoverX Products France SAS FR 100.0% 03/19 France Holding SAS Eurofins NDSC Expertises France SAS FR Eurofins Expertises France Holding SAS 100.0% 01/19 Eurofins Analyses Environnementales Pour Les Eurofins Analyses de l'Air SAS FR 100.0% 02/19 Industriels France SAS Eurofins BioPharma Product Testing & Professional Eurofins Clinical Trial Supplies France SAS FR 100.0% 02/19 Scientific Services France Holding SAS Eurofins Analyses Nutritionnelles France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 02/19 Eurofins Laboratoire de Microbiologie Sud SAS FR Eurofins Microbiologie France Holding SAS 100.0% 02/19 Eurofins Assurance and Inspection Services France Eurofins Assurance France SAS FR 100.0% 12/19 Holding SAS Eurofins Laboratoire Microbiologie Rh\u00f4ne-Alpes SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Hospitali\u00e8re Nord SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/19 Eurofins BioPharma Product Testing & Professional Eurofins BioPharma Product Testing Biologics SAS FR 100.0% 12/19 Scientific Services France Holding SAS Eurofins Microbiologie des Eaux Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Alimentaire Nord-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Nord-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Hygi\u00e8ne Alimentaire France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Ile de France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Labazur Pays De La Loire SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/20 Gold Standard Diagnostics Millidrop SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/21 Gold Standard Diagnostics France Holding SAS FR Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Electrical and Electronics France SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/20 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Hygi\u00e8ne Alimentaire France Holding SAS FR 100.0% 12/20 r.l. Eurofins Assurance and Inspection Services France FR Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 12/20 Holding SAS SCI Verneuil Papin FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Venissieux Docteur Georges Levy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Pleyben Carn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Villejust Zephyr FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Artigues Gay Lussac FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins IESPM SAS FR Eurofins Expertises France Holding SAS 100.0% 07/21 SCI Eurofins 2022 1 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Saint Maximin Laouve FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Eurofins BioMed France FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Management BioMed France FR Eurofins Real Estate France Holding SAS 100.0% 12/21 SCI Eurofins 2022 5 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Toxicological and Regulatory Expertise C&PC FR Eurofins Product Testing France Holding SAS 100.0% 11/21 France SAS Eurofins BioPharma Product Testing & Professional Eurofins Medical Device Testing France SAS FR 100.0% 11/21 Scientific Services France Holding SAS Eurofins Product Testing clinical and ex-vivo France FR Eurofins Product Testing France Holding SAS 100.0% 11/21 Holding SAS Eurofins Real Estate France Holding SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environnement Formation et Conseil SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins NBLSC Hygi\u00e8ne Hospitali\u00e8re France SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Discovery, Central Laboratory and BioAnalysis FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 11/21 France Holding SAS Eurofins Agro Analyses Distribution Alimentaire SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins NBLSC IT Solution Food SWE SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins Crop Science Lab France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Eurofins Crop Science Field France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Analyse Toxicologique du Cheveu - ATC SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Prelevement Pour Le Batiment France Holding Airthemis Sud SAS FR 100.0% 01/22 SAS Eurofins Biomed 2022 5 SAS FR Eurofins NSC Finance France SAS 100.0% 01/22 Eurofins Bio Sant\u00e9 SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 10/22 Eurofins Biomed Basse-Normandie SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/22 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol SAS FR 100.0% 08/22 Holding SAS Eurofins Centre de Recherches Biologiques et Eurofins Product Testing clinical and ex-vivo France FR 100.0% 08/22 d'Exp\u00e9rimentations Cutan\u00e9es - BIO-EC SAS Holding SAS Eurofins Analyses Pour Le Batiment France Holding GEA (Grand Est Analyses) SAS FR 100.0% 10/22 SAS ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Biomed Ile de France Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/22 Eurofins Newco 2023 1 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 2 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 3 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 4 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 SCI Marange-Silvange Tisserands FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 2 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 3 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 4 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins BioMed Nord Pas de Calais SELAS FR Eurofins Labazur Provence SELAS 100.0% 03/23 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins Calixar SAS FR 100.0% 12/23 France Holding SAS Eurofins BioMed Centre Val de Loire SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Bourgogne SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/23 Eurofins BioMed Champagne Ardenne SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Languedoc-Roussillon SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/23 Eurofins BioMed Alsace Lorraine SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Maine Anjou SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Franche Comt\u00e9 SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Picardie FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Poitou Charentes Limousin SELAS FR Eurofins Labazur Provence SELAS 100.0% 11/23 Eurofins BioMed Bretagne Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins NBLSC BioMed France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 09/23 Eurofins Biophy Research SAS FR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Prelevement Pour Le Batiment France Holding Robinet Controle Environnemental SAS FR 100.0% 12/23 SAS Eurofins Ergastiria Biologikon - Chimikon Dokimon Kai GR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Analiseon Monoprosopi Anonimi Eteria Mov.AE Eurofins Croatiakontrola d.o.o. HR Eurofins Croatia Food Testing HoldCo d.o.o. 99.2% 09/19 Karlovacka Real Estate d.o.o. HR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Croatia Food Testing HoldCo d.o.o. HR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Croatia d.o.o. HR 100.0% 01/22 r.l. Eurofins Agroscience Services Kft. HU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins NBLSC Food&Feed Testing Hungary Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 08/16 Gold Standard Diagnostics Budapest Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Food Testing Hungary Holding Kft. HU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei 5 utca Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei Mikl\u00f3s utca 52 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 SZE Kesely\u0171si 9 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Minerag Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 12/17 Eurofins Food and Feed Testing Gyula Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/18 Eurofins Environment Testing Hungary Holding Kft. HU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/18 BUD Foti 56 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Testing Hungary Holding Kft. HU Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NSC Hungary Kft. HU Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/18 Gold Standard Diagnostics International Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/20 Eurofins Vetcontrol Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 10/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Hungary Kft. HU 100.0% 12/21 r.l. Eurofins Analytical Services Hungary Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 BUD Anonymus Real Estate Kft. HU Eurofins BUD Anonymus Real Estate Holding Kft. 100.0% 08/22 Eurofins BIOMI Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 QualcoDuna Proficiency Testing Hungary Nonprofit Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 Medserv Kft. HU Eurofins Clinical Testing Hungary Holding Kft. 61.3% 09/22 Eurofins Sejtdiagnosztika Kft. HU Medserv Kft. 61.3% 09/22 PT Eurofins Modern Testing Services CPT Indonesia ID Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/22 Ltd. PT Eurofins Angler Biochem Lab Ltd. ID Eurofins Food Testing LUX Holding S.\u00e0 r.l. 95.0% 05/23 Eurofins Scientific (Ireland) Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 05/03 Eurofins Food Testing Ireland Limited IE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/09 Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IE 100.0% 02/11 Limited r.l. Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing Ireland Limited IE 100.0% 04/11 Limited Clogherane Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins Biomnis Ireland Limited IE Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Lablink Limited IE Eurofins Biomnis Ireland Limited 100.0% 10/15 Eurofins BioPharma Product Testing Ireland Holding Eurofins Professional Scientific Services Ireland Limited IE 100.0% 07/16 Limited Eurofins MC Pathology Limited IE Eurofins Biomnis Ireland Limited 100.0% 01/17 Eurofins Scientific Services Ireland Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 10/17 Eurofins Environmental Testing Ireland Holding Limited IE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/18 Eurofins Environment Testing Ireland Limited IE Eurofins Environmental Testing Ireland Holding Limited 100.0% 02/18 Eurofins Clinical Genetics Ireland Limited IE Eurofins Biomnis Ireland Limited 100.0% 05/18 Eurofins NSC Ireland Limited IE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Cork Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 Empowerdx Ireland Limited IE 100.0% 04/22 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Limed Ltd. IL 50.1% 04/22 r.l. Eurofins Genomics India Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/05 Eurofins Analytical Services India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services India Private Limited. IN 100.0% 01/11 r.l. Eurofins IT Solutions India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Hoodi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins Advinus Lifesciences Private Limited. IN Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 10/13 Eurofins Clinical Diagnostics Bangalore Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Product Testing India Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Peenya Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Spectro Analytical Labs Private Limited. IN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins NSC India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Advinus AgroSciences Services India Private IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Limited. Eurofins Amar Immunodiagnostics Private Limited. IN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Advinus BioPharma Services India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 12/19 Limited. r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Advinus Discovery Services Private Limited. IN 100.0% 10/17 r.l. Alexandre Quality Management Private Private Limited. IN AQM HK Co., Ltd. 100.0% 06/19 Eurofins BPO (India) Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Assurance India Private Limited. IN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 10/20 Spectro SSA Labs Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 10/17 Spectro Research Lab Ventures Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Spectro Testing Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Eurofins IT Infrastructure Services Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins BioPharma Product Testing India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 07/21 Limited. r.l. Modern Testing Services (India) Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins South Bengaluru Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Bidadi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins NBLSC India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins NSC US India Services Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Agroscience Services Italy Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 02/04 Eurofins Food & Feed Testing Italia Holding Srl IT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Chemical Control Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 09/06 Eurofins Biolab Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 01/07 Eurofins Product Testing Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 10/08 Eurofins NSC Italia Srl IT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/12 Eurofins Product Testing Italia Holding Srl IT Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/12 Eurofins Clinical Testing Italia Holding Srl IT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/12 Eurofins Genomics Italy Srl IT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/12 Eurofins Pivetti Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 11/12 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Italy Holding Srl IT 100.0% 01/13 r.l. Eurofins Modulo Uno Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/12 Corteolona e Genzone Via Don Bosco Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/14 Torino Via Cuorgn\u00e8 Real Estate Invest Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Cosmetics & Personal Care Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/15 Eurofins Food Assurance Italia Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/15 Gold Standard Diagnostics Trieste Srl IT Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Professional Scientific Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 12/16 Eurofins Genoma Group Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 07/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Italy Srl IT 100.0% 11/18 design LUX Holding S.\u00e0 r.l. Eurofins NDSC Food Testing Italy Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 02/19 Vimodrone Via Buozzi Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Lab Solution Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 06/19 Milano Fino Mornasco Via Tevere Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 ISO Interest by Entry Company Subsidiary of: code the Group date Cucciago Via Volta Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Cuneo Via Celdit Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Asola Via Cremona Real Estate Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 05/21 Eurofins Sisthema Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Regulatory & Consultancy Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 05/22 Eurofins BioPharma Product Testing Europe RBLSC IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 06/22 Srl Eurofins Environ-Lab Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Monteriggioni Strada delle Frigge Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Lamm Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Eurofins Biomedical Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Monsummano Terme Via Pratovecchio Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins NSC Japan KK JP Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Genomics KK JP Eurofins Genomic Services Japan Holding KK 100.0% 12/07 Eurofins Product Testing Japan KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/09 Eurofins DNA Synthesis KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 66.0% 07/11 Eurofins Nihon Kankyo KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/12 Eurofins Nihon Soken KK JP Eurofins Environment Testing Japan Holding KK 100.0% 07/15 Eurofins Clinical Genetics KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 12/15 Eurofins NBLSC Environment Testing Japan KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/16 Eurofins Agro Analytical Consultants KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins EAG Materials Science Tokyo Corporation KK JP Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Japan Holding KK JP 100.0% 09/18 r.l. Eurofins Analytical Science Laboratories KK JP Eurofins BioPharma Services Japan Holding KK 100.0% 11/18 Eurofins Environment Testing Japan Holding KK JP Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/20 Eurofins Earth Techno KK JP Eurofins Environment Testing Japan Holding KK 100.0% 12/20 Eurofins GeneTech KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 09/20 Eurofins EAG Materials Science Japan Holding KK JP Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Food Testing Japan KK JP Eurofins Food & Feed Testing Japan Holding KK 100.0% 08/21 Eurofins FQL Ltd. JP Eurofins EAG Materials Science Japan Holding KK 100.0% 07/21 Eurofins Clinical Testing Japan Holding KK JP Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 01/22 Imizu Hibari Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Hamamatsu Nishijima Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Genetic Lab Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/22 Eurofins Food & Feed Testing Japan Holding KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/22 Eurofins Genomic Services Japan Holding KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 04/22 Repertoire Genesis Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 58.60% 06/22 Eurofins QKEN KK JP Eurofins Food & Feed Testing Japan Holding KK 85.0% 09/22 Eurofins Clinical Testing Services Japan KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/23 Kawaguchi Minamihatogaya Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/23 AQM Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Consumer Products Assurance Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 01/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins MTS Consumer Product Testing Cambodia KH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Eurofins Food and Environment Testing Korea Holding Eurofins Korea Analytic Service Co., Ltd. KR 100.0% 04/18 Co., Ltd. Eurofins Food and Environment Testing Korea Holding KR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Co., Ltd. Eurofins EAG Materials Science Korea Co., Ltd. KR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/21 Eurofins Product Testing Korea Holding Co., Ltd. KR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins KCTL Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 100.0% 10/21 Eurofins C&PC Korea Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 60.0% 06/22 Modern Testing Services Lanka Private Limited. LK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Labtarna Lietuva UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Food Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins Environment Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 r.l. Eurofins GSC LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 10/06 Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/07 Eurofins Product Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/08 Eurofins Real Estate LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/10 Eurofins Genomics LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/10 Eurofins Forensics LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 07/10 Eurofins Industrial Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/10 Eurofins International Holdings LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/10 Eurofins Water Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Food Chemistry Testing France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 12/11 S.\u00e0 r.l. Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 LU Eurofins Scientific SE (French Branch) 100.0% 12/11 r.l. Eurofins Analyses pour la Construction France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses pour l'Environnement France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses Environnementales pour les LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Industriels France LUX Holding S.\u00e0 r.l. Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Discovery Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/12 Eurofins International Support Services LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 11/12 Eurofins Special Nutrition Testing LUX Holding S.\u00e0 r.l. LU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/14 Eurofins Clinical Testing Services France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 05/15 S.\u00e0 r.l. Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 02/16 Eurofins Support Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/16 Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/16 Eurofins Re LUX SA LU Eurofins RE LUX Holding S.\u00e0 r.l. 100.0% 09/17 Alpha Services LUX SA LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/17 Eurofins Material Sciences LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/18 Eurofins Sensory, Consumer research and Product LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 06/18 design LUX Holding S.\u00e0 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Assurance LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/20 Eurofins Clinical Testing Services Germany LUX LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Holding S.\u00e0 r.l. Eurofins CDMO LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Eurofins Tribology LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 r.l. Eurofins RE LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/22 Eurofins Finance Luxembourg S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 06/19 Eurofins Genomics IT Solutions Latvia SIA LV Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 06/22 Eurofins Agroscience Services Maroc S.\u00e0 r.l. MA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 99.8% 06/18 Eurofins Sensory, Consumer research and Product Eurofins Sam Sensory & Marketing Morocco S.\u00e0 r.l. MA 100.0% 10/18 design LUX Holding S.\u00e0 r.l. Eurofins Biomnis Maroc S.\u00e0 r.l. MA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/19 Eurofins Assurance Myanmar Ltd. MM Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Insight Technologies Ltd. MU Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins NM Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins North Malaya Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins GSC IT Malaysia Sdn Bhd MY Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Eurofins Food Testing Malaysia Sdn Bhd MY Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/19 Eurofins Mediscan Laboratories Sdn Bhd MY Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Environment Testing Holding Malaysia Sdn MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 08/22 Bhd Eurofins Environment Testing Netherlands Holding BV NL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/00 Eurofins Analytico BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/01 Eurofins Central Laboratory BV NL Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Genomics BV NL Eurofins Scientific SE 100.0% 06/06 Eurofins C-Mark BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/11 Eurofins NSC Netherlands BV NL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Rotterdam BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/12 Zandbergsestraat Graauw RE Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Lab Zeeuws-Vlaanderen (LZV) BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/13 Eurofins Logistics Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/13 Eurofins MITOX BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Wageningen BV NL Eurofins Agro Testing Netherlands Holding BV 100.0% 07/13 Eurofins KBBL BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/14 Eurofins Food Safety Solutions BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 02/14 Eurofins Omegam BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 01/14 Duivendrecht Real Estate Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Professional Scientific Services Netherlands Eurofins BioPharma Product Testing Netherlands NL 100.0% 09/14 BV Holding BV Eurofins NDSC Environment Testing Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 09/14 Eurofins De Bredelaar BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/15 ISO Interest by Entry Company Subsidiary of: code the Group date Nieuw Biesterveld BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins BioPharma Product Testing Netherlands Eurofins BioPharma Product Testing LUX Holding S.\u00e0 NL 100.0% 01/16 Holding BV r.l. Eurofins BioPharma Product Testing Netherlands Eurofins Bactimm BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins PROXY Laboratories BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins Spinnovation Analytical BV NL 100.0% 01/16 Holding BV Eurofins Bureau de Wit BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 06/16 Barneveld Gildeweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Heerenveen Hermes Icarus Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Sanitas Inspections BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Acmaa Advies BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Eurofins Clinical Diagnostics Netherlands Holding BV NL Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/18 Eurofins Nederlands Moleculair Diagnostisch NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Laboratorium BV Eurofins LCPL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Eurofins EAG Materials Science Netherlands BV NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Acmaa Inspectie BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins Acmaa Laboratoria BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins SCAL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 05/19 The Maastricht Forensic Institute BV NL Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Bacteriologisch Adviesburo BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/20 Eurofins Medische Microbiologie BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 01/21 Eurofins EAG Materials and Engineering Science NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 06/21 Netherlands Holdings BV Eurofins PAMM BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 10/21 Eurofins CML BV NL Eurofins E&E CML Limited 100.0% 02/19 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DNA Consolidated BV NL 100.0% 08/21 r.l NorthSea Marketing BV NL DNA Consolidated BV 100.0% 08/21 Eurofins EAG Materials and Engineering Science Eurofins Maser BV NL 90.0% 10/21 Netherlands Holdings BV Stella Analyse BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 PLM Laboratorium Services BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 Leiden Bioscience Park Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Amersfoort Koningsbergenweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Gelre BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 04/22 Eurofins NBLSC Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 09/22 Eurofins WFC Analytics BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/23 Eurofins Environment Testing Norway AS NO Eurofins Environment Testing Norway Holding AS 100.0% 05/06 Eurofins Environment Testing Norway Holding AS NO Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 09/07 Eurofins Food Testing Norway Holding AS NO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/07 Eurofins Norge NSC AS NO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Agro Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 08/14 Moss Property Invest AS NO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/14 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Radonlab AS NO Eurofins Environment Testing Norway Holding AS 100.0% 12/15 Eurofins Havlandet AS NO Eurofins Food Testing Norway Holding AS 56.5% 02/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Norway AS NO 100.0% 09/23 r.l. Penrose NZ Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/12 Eurofins Food Analytics NZ Limited NZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/12 Eurofins ELS Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/12 Eurofins Agroscience Testing NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Environment Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/17 Eurofins BioPharma Product Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 10/17 Wellington Port Road Real Estate Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Scientific Services Philippines, Inc. PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Analytical and Assurance Services Philippines, PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Inc. AQM Pakistan Private Limited PK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Agroscience Services Sp. z.o.o. PL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Polska Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Environment Testing Polska Sp. z.o.o. PL Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 07/15 Eurofins GSC Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/16 \u0141\u00f3d\u017a Dubois Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Dermscan Poland Sp. z.o.o. PL Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Business Services Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC IT Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins NSC Polska Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/20 Malbork Al. Wojska Polskiego Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing Poland Holding Sp. z.o.o. PL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/19 Eurofins OBIK\u015a Polska Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 09/19 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Poland Sp. z.o.o. PL 100.0% 01/22 r.l. Katowice Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins SEPO Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 04/22 Eurofins Food Testing Poland Holding Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Eurofins Lab Environment Testing Portugal, PT Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 06/15 Unipessoal, Lda. Sobrosa, Ac\u00e1cio J.A. Pereira, Real Estate, Unipessoal, PT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Lda. Eurofins Food Testing Lisboa, Unipessoal, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Laborat\u00f3rio de An\u00e1lises Clinicas J. Pinto de Barros, SA PT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 04/21 Lagra Laborat\u00f4rio Agr\u00edcola do Alentejo, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Confidentia - Tecnolog\u00edas Inform\u00e1ticas Aplicadas, Lda. PT Eurofins Scientific (Ireland) Limited 100.0% 12/23 Eurofins Agroscience Services Romania SRL RO Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins Evic Product Testing Romania SRL RO Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins Food Testing SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 11/16 Bucharest Preciziei Real Estate SRL RO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Food & Feed Testing Romania Holding SRL RO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Asbestos Testing Romania SRL RO Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 12/17 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Romania SRL RO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Vitamins Testing Romania SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/22 Eurofins Saudi Ajal Laboratories Ltd. SA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 70.0% 06/22 Ajal Medical Specialty Company Ltd. SA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 55.0% 12/23 Eurofins Agro Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 01/04 Eurofins Milk Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 07/06 Eurofins Food Testing Sweden Holding AB SE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Environment Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/07 Eurofins Environment Testing Sweden Holding AB SE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 10/07 Eurofins NSC Sweden AB SE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Sweden AB SE 100.0% 04/11 r.l. Eurofins Pegasuslab AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 06/12 Uppsala Property Invest AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/14 Eurofins Radon Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 09/16 Eurofins Water Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 08/17 Eurofins Genomics Europe Pharma and Diagnostics Eurofins Genomics Sweden AB SE 100.0% 07/17 Products & Services Sanger/PCR GmbH Lidk\u00f6ping Sj\u00f6hagsgatan Real Estate AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Biofuel & Energy Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 04/18 Eurofins Clinical Testing Sweden AB SE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/21 Svensk Arbetshygien AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/22 Eurofins Central Laboratory Pte. Ltd. SG Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/06 Eurofins Mechem Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins EAG Materials Science Singapore, Pte. Ltd. SG Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Food Testing Singapore Pte. Ltd. SG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Diagnostics Pte. Ltd. SG Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/19 Stats Asia Pacific Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/23 Eurofins Holding za okoljske raziskave d.o.o. SI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Velenje nepremi\u010dnine d.o.o., poslovanje z SI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/17 nepremi\u010dninami Eurofins testiranja in raziskave okolja Slovenija d.o.o. SI Eurofins Holding za okoljske raziskave d.o.o. 100.0% 07/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Slovakia s.r.o. SK 100.0% 10/07 r.l. Eurofins NSC Central and Eastern Europe s.r.o. SK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/15 Nov\u00e9 Z\u00e1mky Komjatick\u00e1 Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food & Feed Testing Slovakia Holding s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Food Testing Slovakia s.r.o. SK Eurofins Food & Feed Testing Slovakia Holding s.r.o. 100.0% 10/19 Eurofins Environment Testing Holding Slovakia s.r.o. SK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Tur\u010dianske Teplice Robotn\u00edcka Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/20 Eurofins Environment Testing Slovakia s.r.o. SK Eurofins Environment Testing Holding Slovakia s.r.o. 100.0% 11/20 Eurofins RBLSC IT CEE s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Product Service (Thailand) Co., Ltd. TH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/08 Eurofins Agroscience Services Thailand Co., Ltd. TH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 05/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Food Testing (Thailand) Co., Ltd. TH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/20 Eurofins Environment Testing Data Services Bangkok TH TestAmerica Laboratories, Inc. 100.0% 11/18 Co., Ltd. Eurofins Environment Testing Holding (Thailand) Co., TH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Environment Testing Holding (Thailand) Co., Thai Environmental Technic Co., Ltd. TH 75.0% 10/22 Ltd. Eurofins Dermscan Tunisie SARL TN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Turkey Gida Analiz Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins \u0130stanbul G\u0131da Kontrol Laboratuvarlar\u0131 A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins T\u00fcketici \u00dcr\u00fcnleri Test Hizmetleri A.\u015e TR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins \u0130zmir G\u0131da Analiz Laboratuvarlar\u0131 Limited TR Eurofins Turkey Gida Analiz Holding A.\u015e. 100.0% 07/18 \u015eirketi Eurofins Food Testing Turkey Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins NSC Turkey Destek Hizmetleri A.\u015e. TR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/19 Eurofins Assurance Turkey Kalite ve Denetim TR AQM HK Co., Ltd. 100.0% 06/19 Hizmetleri Limited \u015eirketi \u0130zmir Bornova Gayrimenkul A.\u015e. TR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/21 Eurofins Dr. Global G\u0131da Analiz Laboratuvar\u0131 A.\u015e. TR Eurofins Food Testing Turkey Holding A.\u015e. 100.0% 11/21 Eurofins Environment Testing Holding Taiwan Co., Ltd. TW Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Pharmacology Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Panlabs Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Testing Taiwan, Ltd. TW Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins NSC Taiwan, Ltd. TW Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Tsing Hua Environment Testing Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins Summit Tsiande Environmental Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins SunDream Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Blue Formosa Environmental Technical Co., TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Ltd. Eurofins Universe Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Consumer Product Testing Taiwan Holding TW Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/21 Ltd. Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Wireless Taiwan Co., Ltd. TW 100.0% 07/21 Ltd. Eurofins EAG Materials Science Taiwan, Ltd. TW Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Consumer Product Testing Taiwan Holding Eurofins Modern Testing Service Taiwan, Ltd. TW 100.0% 03/23 Ltd. Eurofins NSC UK Limited UK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Food Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 01/04 Eurofins Genomics UK Limited UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Food Testing UK Holding Limited UK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 04/07 Eurofins Product Testing Services Limited UK Eurofins Product Testing UK Holding Limited 100.0% 10/10 Public Analyst Scientific Services Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/11 Wolverhampton i54 Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/12 Eurofins Water Hygiene Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 10/15 Eurofins Clinical Genetics UK Limited UK Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Agro Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing UK Limited UK 100.0% 07/16 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NDSM Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 07/16 Eurofins Agroscience Services UK Holding Limited UK Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/16 Livingston Cochrane Square Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Safety Solutions Limited UK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Electrical and Electronic UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 07/17 Eurofins Forensic Services Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Biopharma Product Testing UK Holding Eurofins Professional Scientific Services UK Limited UK 100.0% 09/17 Limited Eurofins Product Testing UK Holding Limited UK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Selcia Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 12/17 Eurofins BLC Leather Technology Centre Limited UK Eurofins Product Testing UK Holding Limited 100.0% 04/18 Eurofins Clinical Diagnostics UK Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/18 Eurofins Integrated Discovery UK Limited UK Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins E&E CML Limited UK Eurofins Product Testing UK Holding Limited 100.0% 02/19 Eurofins Environment Testing UK Holding Limited UK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Chemtest Limited UK Eurofins Environment Testing UK Holding Limited 100.0% 04/19 Heathrow Dukes Green Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Needham Market Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Biopharma Product Testing UK Holding Eurofins MGS Laboratories Limited UK 88.0% 08/21 Limited Eurofins Biopharma Product Testing UK Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 UK 100.0% 08/21 Limited r.l. Tamworth Tungsten Park Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins Sensory and Consumer Research UK Holding Eurofins Sensory, Consumer research and Product UK 100.0% 11/21 Limited design LUX Holding S.\u00e0 r.l. Eurofins MTS Consumer Product Testing UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/21 Eurofins Genomics Europe DTC - Population Genetics UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 03/22 Products & Services Limited Linlithgow Bridge Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Crop Science UK Limited UK Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Sensory, Consumer research and Product Sensory Dimensions Limited UK 100.0% 09/22 design LUX Holding S.\u00e0 r.l. Bio Search (N.I.) Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/22 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DDC UK Services Limited UK 100.0% 07/22 r.l. Eurofins Sensory and Consumer Research UK Holding Product Perceptions Limited UK 100.0% 05/23 Limited AQL EMC limited UK Eurofins Product Testing UK Holding Limited 90.0% 05/23 Eurofins Food Chemistry Testing Des Moines, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 01/92 Eurofins Central Laboratory, LLC US Eurofins US Holdings, Inc. 100.0% 06/06 Eurofins Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 04/07 Eurofins Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 12/07 Eurofins Food Testing US Holdings, Inc. US Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services, LLC US Eurofins US Holdings, Inc. 100.0% 01/07 Eurofins Microbiology Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 06/09 Eurofins NSC US, Inc. US Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma US Holdings II, Inc. US 100.0% 01/11 r.l. Eurofins Lancaster Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins DQCI, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 10/11 Eurofins Environment Testing Northern California, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/12 Eurofins QTA, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 02/12 Eurofins Eaton Analytical, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/12 Eurofins Environment Testing Northwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/12 Eurofins Discovery Services North America, LLC US Eurofins US Holdings, Inc. 100.0% 10/12 Eurofins Lancaster Laboratories Environment Testing, US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/13 LLC Eurofins Pharma BioAnalytics Services US, LLC US Eurofins US Holdings, Inc. 100.0% 01/13 South Bend Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/14 Eurofins Environment Testing Southwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 05/14 Eurofins Viracor, LLC US Eurofins US Holdings, Inc. 100.0% 07/14 Eurofins SF Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 11/14 Eurofins Clinical Testing US Holdings, Inc. US Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/14 Boston Heart Diagnostics Corp. US Eurofins US Holdings, Inc. 100.0% 01/15 Eurofins Lancaster Laboratories Professional Scientific US Eurofins Lancaster Laboratories, Inc. 100.0% 02/15 Services, LLC Eurofins MTS Consumer Product Testing US, LLC US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins BioDiagnostics, Inc. US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins Environment Testing Philadelphia, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 04/15 Eurofins Diatherix Laboratories, LLC US Eurofins US Holdings, Inc. 100.0% 05/15 Eurofins Environment Testing Northeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/15 Eurofins Advantar Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/16 North Kingstown (R.I.) Camp Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Donor & Product Testing, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 DeSoto Falcon Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Lafayette Horizon Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Clinical Diagnostic US NDSC, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 Leacock New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 New Berlin 170th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins DiscoverX, LLC US Eurofins US Holdings, Inc. 100.0% 09/17 Gold Standard Diagnostics Horsham, Inc. US Eurofins US Holdings, Inc. 100.0% 10/17 Eurofins Technologies US Holdings, Inc. US Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Product Testing US Holdings, Inc. US Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins EAG Materials Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/17 Eurofins BioPharma Product Testing Columbia, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Electrical and Electronic Testing NA, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Built Environment Testing East, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/18 Eurofins Genomics Engineering LLC US Eurofins US Holdings, Inc. 100.0% 03/18 Eurofins Sensory, Consumer Research and Product The National Food Lab, Inc. US 100.0% 08/18 Design US Holding, Inc. Eurofins Sensory, Consumer Research and Product Eurofins Sensory, Consumer research and Product US 100.0% 08/18 Design US Holding, Inc. design LUX Holding S.\u00e0 r.l. Eurofins Food Chemistry Testing Madison, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 Eurofins Botanical Testing US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Battle Creek 55 Hamblin Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Agroscience, LLC US Eurofins US Holdings, Inc. 100.0% 05/18 Eurofins CRL Cosmetics, LLC US Eurofins US Holdings, Inc. 100.0% 08/18 Gold Standard Diagnostics Corp, Inc. US Eurofins US Holdings, Inc. 100.0% 07/20 Eurofins Nanolab Technologies, Inc. US Eurofins EAG Materials Science US Holding, Inc. 100.0% 08/18 TestAmerica Laboratories, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Eurofins Built Environment Testing West, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Environmental Sampling Supply, Inc. US Eurofins US Holdings, Inc. 100.0% 11/18 Eurofins Aerotech Built Environment Testing, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Madison Merchant Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Engineering Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/18 Eurofins EAG Materials Science US Holding, Inc. US Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins Genomics Blue Heron LLC US Eurofins US Holdings, Inc. 100.0% 04/19 Eurofins Viracor BioPharma Services, Inc. US Eurofins US Holdings, Inc. 100.0% 01/20 Eurofins Transplant Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 05/19 Eurofins Built Environment Testing Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/19 Eurofins DiscoverX Products, LLC US Eurofins DiscoverX, LLC 100.0% 12/19 Tustin Dow Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Pasadena Red Bluff Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Lenexa 99th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing America Holdings, Inc. US Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing South Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/20 Stafford Greenbriar Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Precision TEM, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 04/20 Eurofins NDSC Environment Testing Americas, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/20 Clinical Enterprise, LLC US Eurofins US Holdings, Inc. 100.0% 03/20 Eurofins Beacon Discovery Holdings, Inc. US Eurofins US Holdings, Inc. 75.0% 03/21 Eurofins Beacon Discovery, Inc. US Eurofins Beacon Discovery Holdings, Inc. 75.0% 03/21 Amherst Hazelwood Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Genomics US Holdings, Inc. US Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Agrosciences Services US Holdings, Inc. US Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Central Lab US Holdings, Inc. US Eurofins CDMO LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Discovery Services & Products US Holdings, US Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Inc. Eurofins Food Assurance US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Eurofins Food Assurance Certification US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Louisville Plantside Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Columbia ABC Lane Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Leola New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Eurofins Pandemic Prevention Services, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 02/21 Eurofins TestOil, Inc. US Eurofins Tribology LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins CellTx, LLC US Eurofins US Holdings, Inc. 100.0% 07/21 Dallas Harry Hines Blvd. Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 ISO Interest by Entry Company Subsidiary of: code the Group date DNA Diagnostics Center, LLC US Eurofins US Holdings, Inc. 100.0% 08/21 Eurofins Reservoirs Environmental, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Barberton Van Buren Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Experchem US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 09/21 Tacoma Fife 8th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 West Valley City Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 Clayton Powhatan Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environment Testing Southeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/21 Eurofins Analytics LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 03/22 Eurofins Environment Testing North Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Horsham Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Orlando Newburyport Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Human Factors MD, LLC US Eurofins US Holdings, Inc. 100.0% 05/22 San Diego Convoy Court Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins BioPharma Product Testing Enco, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 04/22 St. Charles 25 Research Park Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Cary Maynard Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Fremont Bayside Parkway Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Little Rock Kanis Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/22 Chicago Crossing Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/22 Mounds View Woodale Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Consumer Product Testing IBLSC US, Inc. US Eurofins US Holdings, Inc. 100.0% 02/23 Eurofins Clinical Trial Supplies, LLC US Eurofins US Holdings, Inc. 100.0% 02/23 Pittsburgh Alpha Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/23 Atlanta Presidential Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Discovery Services & Products IBLSC US, Eurofins Discovery Services & Products US Holdings, US 100.0% 11/23 LLC Inc. Eurofins Sac Ky Hai Dang Co., Ltd. VN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 Eurofins Consumer Product Testing Vietnam Co., Ltd. VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Assurance Vietnam Co., Ltd. VN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins MTS Consumer Product Testing Vietnam Co., VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Genetic Testing Service JSC Co., Ltd. VN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 67.0% 02/22 Center For Environmental Technology And Eurofins ETM Environmental Technology And VN 80.0% 03/23 Management Co., Ltd. Management JSC Co., Ltd. Eurofins ETM Environmental Technology And VN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/23 Management JSC Co., Ltd. Please note that for commercial confidentiality and security reasons, the information provided above is not comprehensive. 3.6. Other subsidiaries undertakings The companies listed below are consolidated by Equity method (Note 2.12): ISO Interest by Entry Company Subsidiary of: code the Group date Z.F.D. GmbH DE Eurofins \u00d6kometric GmbH 33.0% 01/03 Eurofins Laboratoire C\u0153ur de France SAEML FR Eurofins Microbiologie France Holding SAS 49.0% 12/12 ISO Interest by Entry Company Subsidiary of: code the Group date Fasmac Co. Ltd. JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 41.0% 01/06 Dermscan Asia Co., Ltd. TH Eurofins Laboratoire Dermscan SAS 34.0% 11/18 T-rex Ltd. ZA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 20.0% 02/19 Studio Radiologico Ruggiero Srl IT Eurofins Lamm Srl 20.0% 09/23 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__33": {
"value": "Acquisition and adjustments of non-controlling interests Transactions with non-controlling interests in controlled entities are treated as transactions with equity owners of the Group. For purchases from non-controlling interests, any difference between the consideration paid and the relevant share acquired is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__36-1": {
"value": "In addition, a financial liability reflecting the put option element of the transaction is recognised for an amount corresponding to the present value of the redemption amount of the put and call options. Such financial liability is recognised from the equity attributable to holders of the Group.Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate.Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__37": {
"value": "1.4. Revenue recognition Revenue recognised over time Revenue from services is recognised over a period of time as the Group transfers control of the services to the customer which is demonstrated by the customer simultaneously receiving and consuming the benefits provided by the Group. The amount of revenue is measured by reference to the progress made towards complete satisfaction of the performance obligation. Sample based service activities (excluding Clinical Diagnostic Testing activities) This activity is a repetitive business, generally with many relatively small transactions with short turnaround times ruled by short term contracts (turnaround time counted in days). These contracts for their vast majority do not include multiple performance obligations. The Group considers the input method to measure the progress for service rendered to its customers. The payment terms and conditions are most often standard, short term and highly predictable. Revenue is recorded based on the stage of completion of the services performed and net of incentives and rebates (if any). Study based activities This activity is mainly relying on medium term contracts. Revenue is recognised based on the stage of completion of the study until the delivery of the final report. Full-Time Equivalent (FTE)-based activities This activity relates to Consulting activities and Professional Scientific Services. Revenue is recorded based on the stage of completion of the services performed. Revenue recognised at a point in time Product based activities Revenue from the sale of goods in the normal course of business is recognised at a point in time when the performance obligation is satisfied and it is based on the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of the consideration to which the Group expects to be entitled in exchange for transferring the promised goods to the customer. The consideration expected by the Group may be fixed or variable. Revenue for the sale of goods is recognised when control of the asset is transferred to the buyer and only when it is highly probable that a significant reversal of revenue will not occur when uncertainties related to a variable consideration are resolved. Transfer of control varies depending on the individual terms of the contract of sale. Clinical Diagnostic Testing activities The Group recognises revenues at a point in time when the testing process is completed, and test results are reported to the ordering physician. The Group usually bills third-party payers under fee-for-service agreements. Revenue is recorded net of contractual discounts and generally based on contractual agreements. In case of absence of contractual agreement and / or uncertainty over the consideration to be received, a stand-alone selling price is estimated based on a statistical model which factors in historical collection rates based on cluster of payers showing similar aggregation characteristics. This model is regularly updated with the most recent trends and whenever required. Financing components and time value of money The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. Consequently, the Group does not adjust any of the transaction prices for the time value of money.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__38-1": {
"value": "Revenue is recorded based on the stage of completion of the services performed.The Group usually bills third-party payers under fee-for-service agreements. Revenue is recorded net of contractual discounts and generally based on contractual agreements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__41-1": {
"value": "1.5. Intangible assets other than goodwill Acquired intangible assets Separately acquired finite lived intangible assets are accounted for at cost. Intangible assets acquired as part of a business combination such as brands, customer relationships, technologies and other finite lived intangible assets are recognised at their fair value at the acquisition date. Acquired finite lived intangible assets are amortised using the straight-line method over their estimated useful life. The useful lives are reviewed annually. Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets.Depreciation is generally calculated using the straight-line method over the useful life of the asset.Depreciation on fixed assets is calculated using the straight-line method to write off their cost to their residual values over their estimated useful lives as follows: \u25aa Buildings 20 years \u25aa Leasehold improvements less than 10 years \u25aa Machinery and laboratory equipment 5 years \u25aa Office and IT equipment, furniture and vehicles 3-5 years \u25aa Right of Use over the lease period. Land represents a value of \u20ac197.5m as of 31 December 2024 and is not depreciated as it is deemed to have an indefinite life.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__40-1": {
"value": "1.5. Intangible assets other than goodwill Acquired intangible assets Separately acquired finite lived intangible assets are accounted for at cost. Intangible assets acquired as part of a business combination such as brands, customer relationships, technologies and other finite lived intangible assets are recognised at their fair value at the acquisition date. Acquired finite lived intangible assets are amortised using the straight-line method over their estimated useful life. The useful lives are reviewed annually. Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets.Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__43": {
"value": "Development costs The directly attributable costs of producing identifiable and separable intangible assets (such as software development) are recognised as an intangible asset when they are controlled by the Group and it is probable that they will generate future economic benefits in excess of their cost over a period of more than one year. Other development expenditures and expenditures on research activities are recognised in the Consolidated Income Statement. Capitalised development expenditures are stated at cost less accumulated amortisation and impairment losses. Amortisation of capitalised development expenditures is charged to the Consolidated Income Statement on a straight line basis over the estimated useful lives of the intangible assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__46": {
"value": "1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment of non-financial assets other than goodwill, intangible assets, inventories, and deferred tax assets Non-financial assets other than goodwill, intangible assets, inventories and deferred tax assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is assessed by a comparison of the carrying amount of said assets with the greater of their value in use and fair value less costs of disposal. Value in use is measured as the present value of future cash flows expected to be generated by the asset. Fair value less costs of disposal is measured as the amount obtained from a sale of an asset in an arm\u2019s length transaction, less costs of disposal. If the carrying amount of an asset is deemed to not be recoverable, an impairment charge is recognised in the amount by which the carrying amount of the asset exceeds the recoverable amount. The review for impairment is carried out at the level where cash flows occur that are independent of other cash flows. Impairment losses recognised in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed only to the extent that there has been a change in the estimates used to determine the recoverable amount. The loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been recognised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__45": {
"value": "1.6. Impairment Impairment of goodwill and intangible assets Goodwill is not amortised but is tested for impairment annually and whenever impairment indicators are identified. Internal or external sources of information are considered indicators that an asset or a Cash Generating Unit (CGU) or groups of CGUs may be impaired. An impairment loss is recognised in the Consolidated Income Statement whenever and to the extent that the carrying amount of a cash generating unit exceeds the unit\u2019s recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell or its value in use. Reference is made to Note 2.10 for further details. Intangible assets that are subject to amortisation (e.g., customer relationships, brands) are reviewed for impairment whenever triggering events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment of non-financial assets other than goodwill, intangible assets, inventories, and deferred tax assets Non-financial assets other than goodwill, intangible assets, inventories and deferred tax assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is assessed by a comparison of the carrying amount of said assets with the greater of their value in use and fair value less costs of disposal. Value in use is measured as the present value of future cash flows expected to be generated by the asset. Fair value less costs of disposal is measured as the amount obtained from a sale of an asset in an arm\u2019s length transaction, less costs of disposal. If the carrying amount of an asset is deemed to not be recoverable, an impairment charge is recognised in the amount by which the carrying amount of the asset exceeds the recoverable amount. The review for impairment is carried out at the level where cash flows occur that are independent of other cash flows. Impairment losses recognised in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed only to the extent that there has been a change in the estimates used to determine the recoverable amount. The loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been recognised. Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (ECLs) for trade receivables, debt investments carried at Fair Value Through Other Comprehensive Income (FVTOCI) and amortised costs. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expect to receive. For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__49-1": {
"value": "Fair value less costs of disposal is measured as the amount obtained from a sale of an asset in an arm\u2019s length transaction, less costs of disposal.1.10. Fair value measurements The Group classifies fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: \u25aa Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 \u2013 Marketable securities, Derivative financial instruments assets, Listed bonds); \u25aa Inputs other than quoted prices included within Level 1 that are observable for the asset or the liability, either directly (i.e., such as prices) or indirectly (i.e., derived from prices) (Level 2 \u2013 Derivative financial instruments liabilities); \u25aa Inputs for the asset or liability that are not based on observable market data (Level 3). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__52-1": {
"value": "Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (ECLs) for trade receivables, debt investments carried at Fair Value Through Other Comprehensive Income (FVTOCI) and amortised costs. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expect to receive. For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss.1.9. Financial Instruments Non-derivative financial assets Non-derivative financial assets comprise cash and cash equivalents, receivables and other financial assets. Recognition and initial measurement: Non-derivative financial assets are recognised when the Group becomes a party to the contractual provisions of the instrument. Purchases and sales of non-derivative financial assets in the normal course of business are accounted for at the trade date. Dividend and interest income are recognised when earned. Gains or losses, if any, are recorded in Finance income and Finance costs. Non-derivative financial assets are derecognised when the rights to receive cash flows from the asset have expired or the Group has transferred its rights to receive cash flows from the asset. At initial recognition, the Group measures non-derivative financial assets at their fair value plus, in the case of a financial asset not measured at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in the Consolidated Income Statement. Classification and subsequent measurement: The Group classifies its non-derivative financial assets in the following measurement categories: \u25aa those that are measured subsequently at fair value; \u25aa those that are measured at amortised cost. In assessing the classification, the Group considers the business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in either the Consolidated Income Statement or in Other Comprehensive Income (OCI). For investments in equity instruments that are not held for trading, classification will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at Fair Value Through Other Comprehensive Income (FVTOCI) and whether they meet the criteria established under IFRS 9 Financial Instruments. For investments in these equity instruments, the Group does not subsequently reclassify between FVTOCI and FVTPL. For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes. Cash and cash equivalents Cash and cash equivalents include cash balances, certain money market funds and short-term highly liquid investments with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group presents Cash and cash equivalents net if an enforceable right and an intention to net the balances exists. Receivables Receivables that are held to collect are subsequently measured at amortised cost and are subject to impairment (refer to impairment section in Note 1.6). Contract assets correspond to amounts accrued or due by customers for analysis in progress depending on the stage of completion of the analysis/work performed. For governmental organisations as well as healthcare insurance providers, in the case of some of its U.S. clinical diagnostic testing services, the Group regularly assesses the state of its billing operations and the level of payer\u2019s reimbursements based on specific facts and circumstances and historical recoverability data in order to identify issues which may impact the collection of these receivables. Other current and non-current financial assets Other current and non-current financial assets include both debt instruments and equity instruments. Debt instruments Debt instruments include those subsequently carried at amortised cost, those carried at FVTPL and those carried at FVTOCI. Classification depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. Debt instruments that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost and are subject to impairment. Interest income from these financial assets is included in Finance income using the effective interest rate method. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVTOCI and are subject to impairment. Movements in the carrying amounts are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses, which are recognised in the Consolidated Income Statement. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL. A gain or loss on a debt investment that is subsequently measured at FVTPL is recognised in the Consolidated Income Statement in the period in which it arises. Equity instruments For equity instruments that are not held for trading, the Group makes an irrevocable election at the time of initial recognition whether to account for the equity investment at FVTPL or FVTOCI. Where the Group has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to the Consolidated Income Statement following the derecognition of the investment. Dividends from such investments continue to be recognised in the Consolidated Income Statement when the Group\u2019s right to receive payments is established. Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired. Equity Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognised as a deduction from equity. Where the Group purchases its own equity share capital (treasury shares), the consideration paid, including any directly attributable incremental transaction costs (net of income taxes), is deducted from equity attributable to the Group\u2019s equity holders until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Group\u2019s equity holders. Dividends are recognised as a liability in the period in which they are declared and approved by shareholders. The income tax consequences of dividends are recognised when a liability to pay the dividend is recognised. Hybrid capital The structure of the hybrid capital ensures that it is recognised as a component of equity in accordance with IAS 32 as the conditions below are met: \u25aa No contractual obligation to redeem the instrument; \u25aa No contractual obligation to pay the coupon. Tax-deductible interest payments are not included in interest expense but accounted for in the same way as dividend obligations to shareholders. The distribution of coupon payments and the costs of issue are booked before tax in shareholders\u2019 equity. Reference is made to Note 2.20 for further detail about the Group\u2019s hybrid capital nature. Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__50": {
"value": "Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (ECLs) for trade receivables, debt investments carried at Fair Value Through Other Comprehensive Income (FVTOCI) and amortised costs. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expect to receive. For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__51-1": {
"value": "For all trade receivables and contract assets, the Group applies the IFRS 9 simplified approach to measuring ECLs. To measure the ECLs on trade receivables and contract assets, the Group takes into account credit-risk concentration, collective debt risk based on average historical losses as well as days past due. The Group also may factor in specific circumstances such as serious adverse economic conditions in a specific country or region, and other forward-looking information. The Group may also apply individual credit losses on identified trade account receivables or contract assets depending on individual circumstances. Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument at the reporting date with the risk of a default occurring on the financial instrument at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information, including historical experience and forward-looking information that is available without undue cost or effort. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 90 days past due, unless the Group has information that demonstrates otherwise; or is considered a financial instrument with low credit risk. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 When there is a breach of financial covenants by the debtor; \u2022 Information developed internally or obtained from external sources indicates that the debtor is unlikely to pay (without taking into account any collateral held by the Group). Credit-impaired financial asset A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: \u2022 Significant financial difficulty of the issuer or the borrower; \u2022 A breach of contract, such as a default or past due event; \u2022 The lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; \u2022 It is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; \u2022 The disappearance of an active market for that financial asset because of financial difficulties. Write Off Policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., liquidation or bankruptcy proceedings, or in the case of trade receivables with amounts past due over two years. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures. Any recoveries made are recognised in profit or loss.Receivables Receivables that are held to collect are subsequently measured at amortised cost and are subject to impairment (refer to impairment section in Note 1.6). Contract assets correspond to amounts accrued or due by customers for analysis in progress depending on the stage of completion of the analysis/work performed. For governmental organisations as well as healthcare insurance providers, in the case of some of its U.S. clinical diagnostic testing services, the Group regularly assesses the state of its billing operations and the level of payer\u2019s reimbursements based on specific facts and circumstances and historical recoverability data in order to identify issues which may impact the collection of these receivables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__53": {
"value": "1.7. Leases The Group leases various offices, laboratories and cars. The Group determines whether an arrangement constitutes or contains a lease at inception, which is based on the substance of the arrangement. The arrangement constitutes or contains a lease if fulfilment is dependent on the use of a specific asset and the arrangement conveys a right to use the asset, even if that asset is not explicitly specified in the arrangement. Leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. The right-of use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: \u25aa fixed payments (including in-substance fixed payments) less any lease incentives receivable; \u25aa variable lease payments that are based on an index or a rate; \u25aa amounts expected to be payable by the lessee under residual value guarantees; \u25aa the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; \u25aa payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit of the lease. If that rate cannot be determined, the lessee\u2019s incremental borrowing rate at the lease commencement date is used, which is based on an assessment of interest rates the Group would have to pay to borrow funds in the relevant country, including the consideration of factors such as the nature of the asset and location, collateral, market terms and conditions, as applicable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. Right-of-use assets are measured at cost comprising the following: \u25aa the amount of the initial measurement of lease liability; \u25aa any lease payments made at or before the commencement date less any lease incentives received; \u25aa any initial direct costs; restoration costs. The right-of-use assets are subsequently accounted for using principles for property, plant and equipment. Payments associated with short-term leases and leases of low-value assets are recognised on a straight-line basis as an expense in the Consolidated Income Statement. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT-equipment and small items of office furniture considered to be of low value (i.e., less than \u20ac5,000). The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group applies judgement in evaluating whether it is reasonably certain to exercise the option to renew. That is, it considers all relevant factors that create an economic incentive for it to exercise the renewal. The Group has classified: \u25aa cash payments for the principal portion and the interest portion of lease payments as financing activities; \u25aa short-term lease payments and payments for leases of low-value assets as operating activities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__54": {
"value": "1.8. Property, plant and equipment Property, plant and equipment are reported on the Consolidated Balance Sheet at their acquisition price, net of accumulated depreciation and impairment losses. The costs of property, plant and equipment comprise all directly attributable costs. Depreciation is generally calculated using the straight-line method over the useful life of the asset. Refer to Note 2.9 for useful life by asset type. Costs related to repair and maintenance activities are expensed in the period in which they are incurred unless leading to an extension of the original useful life or productivity. Leasehold improvements are amortised using the straight-line method over the shorter of the lease term or the estimated useful life of the asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__55-1": {
"value": "Depreciation is generally calculated using the straight-line method over the useful life of the asset.Depreciation on fixed assets is calculated using the straight-line method to write off their cost to their residual values over their estimated useful lives as follows: \u25aa Buildings 20 years \u25aa Leasehold improvements less than 10 years \u25aa Machinery and laboratory equipment 5 years \u25aa Office and IT equipment, furniture and vehicles 3-5 years \u25aa Right of Use over the lease period. Land represents a value of \u20ac197.5m as of 31 December 2024 and is not depreciated as it is deemed to have an indefinite life.The expected useful lives of the intangible assets excluding goodwill are as follows: \u25aa Software development costs capitalised and software licences are amortised over their estimated useful life (maximum period of 3 years). \u25aa Customer relationships are amortised on a straight-line basis over their estimated useful lives (maximum period of 13 years). For outsourcing deals signed with a sales contract, the amortisation period is aligned with the duration of the contract. \u25aa Technology and other intangible assets are amortised on a straight-line basis over their estimated useful lives (maximum period of 15 years). \u25aa Tradename recognised on acquisitions are amortised on a systematic basis over their estimated useful lives (maximum period of 25 years).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__57": {
"value": "Costs related to repair and maintenance activities are expensed in the period in which they are incurred unless leading to an extension of the original useful life or productivity. Leasehold improvements are amortised using the straight-line method over the shorter of the lease term or the estimated useful life of the asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__59-1": {
"value": "1.9. Financial Instruments Non-derivative financial assets Non-derivative financial assets comprise cash and cash equivalents, receivables and other financial assets. Recognition and initial measurement: Non-derivative financial assets are recognised when the Group becomes a party to the contractual provisions of the instrument. Purchases and sales of non-derivative financial assets in the normal course of business are accounted for at the trade date. Dividend and interest income are recognised when earned. Gains or losses, if any, are recorded in Finance income and Finance costs. Non-derivative financial assets are derecognised when the rights to receive cash flows from the asset have expired or the Group has transferred its rights to receive cash flows from the asset. At initial recognition, the Group measures non-derivative financial assets at their fair value plus, in the case of a financial asset not measured at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in the Consolidated Income Statement. Classification and subsequent measurement: The Group classifies its non-derivative financial assets in the following measurement categories: \u25aa those that are measured subsequently at fair value; \u25aa those that are measured at amortised cost. In assessing the classification, the Group considers the business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in either the Consolidated Income Statement or in Other Comprehensive Income (OCI). For investments in equity instruments that are not held for trading, classification will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at Fair Value Through Other Comprehensive Income (FVTOCI) and whether they meet the criteria established under IFRS 9 Financial Instruments. For investments in these equity instruments, the Group does not subsequently reclassify between FVTOCI and FVTPL. For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes. Cash and cash equivalents Cash and cash equivalents include cash balances, certain money market funds and short-term highly liquid investments with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group presents Cash and cash equivalents net if an enforceable right and an intention to net the balances exists. Receivables Receivables that are held to collect are subsequently measured at amortised cost and are subject to impairment (refer to impairment section in Note 1.6). Contract assets correspond to amounts accrued or due by customers for analysis in progress depending on the stage of completion of the analysis/work performed. For governmental organisations as well as healthcare insurance providers, in the case of some of its U.S. clinical diagnostic testing services, the Group regularly assesses the state of its billing operations and the level of payer\u2019s reimbursements based on specific facts and circumstances and historical recoverability data in order to identify issues which may impact the collection of these receivables. Other current and non-current financial assets Other current and non-current financial assets include both debt instruments and equity instruments. Debt instruments Debt instruments include those subsequently carried at amortised cost, those carried at FVTPL and those carried at FVTOCI. Classification depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. Debt instruments that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost and are subject to impairment. Interest income from these financial assets is included in Finance income using the effective interest rate method. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVTOCI and are subject to impairment. Movements in the carrying amounts are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses, which are recognised in the Consolidated Income Statement. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL. A gain or loss on a debt investment that is subsequently measured at FVTPL is recognised in the Consolidated Income Statement in the period in which it arises.Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__60-1": {
"value": "Non-derivative financial assets are derecognised when the rights to receive cash flows from the asset have expired or the Group has transferred its rights to receive cash flows from the asset.When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL.Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__61-1": {
"value": "At initial recognition, the Group measures non-derivative financial assets at their fair value plus, in the case of a financial asset not measured at Fair Value Through Profit or Loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in the Consolidated Income Statement. Classification and subsequent measurement: The Group classifies its non-derivative financial assets in the following measurement categories: \u25aa those that are measured subsequently at fair value; \u25aa those that are measured at amortised cost. In assessing the classification, the Group considers the business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in either the Consolidated Income Statement or in Other Comprehensive Income (OCI).Debt instruments Debt instruments include those subsequently carried at amortised cost, those carried at FVTPL and those carried at FVTOCI. Classification depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset.For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes.When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to the Consolidated Income Statement. Interest income from these financial assets is included in Financial income using the effective interest rate method. Debt instruments that do not meet the criteria for amortised cost or FVTOCI are measured at FVTPL. A gain or loss on a debt investment that is subsequently measured at FVTPL is recognised in the Consolidated Income Statement in the period in which it arises.The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__62": {
"value": "For investments in these equity instruments, the Group does not subsequently reclassify between FVTOCI and FVTPL. For debt investments, assets are reclassified between FVTOCI, FVTPL and amortised cost only when its business model for managing those assets changes.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__63": {
"value": "Cash and cash equivalents Cash and cash equivalents include cash balances, certain money market funds and short-term highly liquid investments with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group presents Cash and cash equivalents net if an enforceable right and an intention to net the balances exists.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__66": {
"value": "Equity instruments For equity instruments that are not held for trading, the Group makes an irrevocable election at the time of initial recognition whether to account for the equity investment at FVTPL or FVTOCI. Where the Group has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to the Consolidated Income Statement following the derecognition of the investment. Dividends from such investments continue to be recognised in the Consolidated Income Statement when the Group\u2019s right to receive payments is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__70-1": {
"value": "Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired.1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__69": {
"value": "Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__68": {
"value": "Debt and other financial liabilities Debt and other financial liabilities, excluding derivative financial liabilities and provisions, are initially measured at fair value and, in the case of debt and payables, net of directly attributable transaction costs. Debt and other financial liabilities are subsequently measured at amortised cost using the effective interest rate. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. Debt and other financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or has expired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__73": {
"value": "Equity Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognised as a deduction from equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__74": {
"value": "Where the Group purchases its own equity share capital (treasury shares), the consideration paid, including any directly attributable incremental transaction costs (net of income taxes), is deducted from equity attributable to the Group\u2019s equity holders until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Group\u2019s equity holders.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__75": {
"value": "Dividends are recognised as a liability in the period in which they are declared and approved by shareholders. The income tax consequences of dividends are recognised when a liability to pay the dividend is recognised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__76": {
"value": "Hybrid capital The structure of the hybrid capital ensures that it is recognised as a component of equity in accordance with IAS 32 as the conditions below are met: \u25aa No contractual obligation to redeem the instrument; \u25aa No contractual obligation to pay the coupon. Tax-deductible interest payments are not included in interest expense but accounted for in the same way as dividend obligations to shareholders. The distribution of coupon payments and the costs of issue are booked before tax in shareholders\u2019 equity. Reference is made to Note 2.20 for further detail about the Group\u2019s hybrid capital nature.",
"dimensions": {
"concept": "EUR:DescriptionOfAccountingPolicyForHybridCapital",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__79": {
"value": "Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__78": {
"value": "Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__77": {
"value": "Derivative financial instruments, including hedge accounting All derivative financial instruments are accounted for at the trade date and classified as current or non-current assets or liabilities based on the maturity date or the early termination date. The Group measures all derivative financial instruments at fair value that is derived from the market prices of the instruments, calculated on the basis of the present value of the estimated future cash flows based on observable interest yield curves, basis spread, credit spreads and foreign exchange rates, or derived from option pricing models, as appropriate. Gains or losses arising from changes in fair value of derivative financial instruments are recognised in the Consolidated Income Statement, except for derivatives that are highly effective and qualify for cash flow or net investment hedge accounting. Changes in the fair value of a derivative that is highly effective and that is designated and qualifies as a cash flow hedge are recorded in OCI until the Consolidated Income Statement are affected by the variability in cash flows of the designated hedged item. To the extent that the hedge is ineffective, changes in the fair value are recognised in the Consolidated Income Statement. The Group formally assesses, both at the hedge\u2019s inception and on an ongoing basis, whether the derivative financial instruments that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. When it is established that a derivative is not highly effective as a hedge or that it has ceased to be a highly effective hedge, the Group discontinues hedge accounting prospectively. When hedge accounting is discontinued because it is expected that a forecasted transaction will not occur, the Group continues to carry the derivative on the Consolidated Balance Sheet at its fair value, and gains and losses that were accumulated in OCI are recognised immediately in the same line item as they relate to in the Consolidated Income Statement. Foreign currency differences arising upon retranslation of financial instruments designated as a hedge of a net investment in a foreign operation are recognised directly in the currency translation differences reserve through OCI, to the extent that the hedge is effective. To the extent that the hedge is ineffective, such differences are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__86": {
"value": "1.11. Inventories Inventories are measured at the lower of cost or net realisable value. The cost of inventories comprises all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. The cost of inventories is measured using the first-in, first-out (FIFO) method. The net realisable value represents the estimated sales price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Write-downs of inventories which are considered obsolete or slow moving are computed taking into account their expected future utilisation and their net realisable value. The Group also considers other reasons that the cost of inventories may not be recoverable such as damage, obsolescence, expiration date or declines in selling price.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__87": {
"value": "1.12. Provisions Provisions are recognised if as a result of past events, the Group has a present legal or constructive obligation, for which the amount can be estimated reliably and it is more likely than not that an outflow of resources will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax discount rate that reflects current market assessments of the time value of money.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__89": {
"value": "1.13. Income taxes Income taxes comprise current, non-current and deferred tax. Income tax is recognised in the Consolidated Income Statement except to the extent that it relates to items recognised directly within equity or in Other Comprehensive Income. Current tax is the expected taxes payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. In cases where it is concluded it is not probable that tax authorities will accept a tax treatment, the effect of the uncertainty is reflected in the recognition and measurement of tax assets and liabilities or, alternatively, a provision is made for the amount that is expected to be settled, where this can be reasonably estimated. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding adequacy of existing tax assets and liabilities. Such changes to tax assets and liabilities will impact the income tax expense in the period during which such a determination is made. Deferred tax assets and liabilities are recognised, using the Consolidated Balance Sheet method, for the expected tax consequences of temporary differences between the carrying amounts of assets and liabilities and the amounts used for taxation purposes. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity or on different taxable entities, but the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences to the extent that it is probable that there will be future taxable profits against which they can be utilised. The ultimate realisation of deferred tax assets is dependent upon the generation of future taxable income in the countries where the deferred tax assets originated and during the periods when the deferred tax assets become deductible. The Group considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__88": {
"value": "1.13. Income taxes Income taxes comprise current, non-current and deferred tax. Income tax is recognised in the Consolidated Income Statement except to the extent that it relates to items recognised directly within equity or in Other Comprehensive Income. Current tax is the expected taxes payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. In cases where it is concluded it is not probable that tax authorities will accept a tax treatment, the effect of the uncertainty is reflected in the recognition and measurement of tax assets and liabilities or, alternatively, a provision is made for the amount that is expected to be settled, where this can be reasonably estimated. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding adequacy of existing tax assets and liabilities. Such changes to tax assets and liabilities will impact the income tax expense in the period during which such a determination is made. Deferred tax assets and liabilities are recognised, using the Consolidated Balance Sheet method, for the expected tax consequences of temporary differences between the carrying amounts of assets and liabilities and the amounts used for taxation purposes. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity or on different taxable entities, but the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences to the extent that it is probable that there will be future taxable profits against which they can be utilised. The ultimate realisation of deferred tax assets is dependent upon the generation of future taxable income in the countries where the deferred tax assets originated and during the periods when the deferred tax assets become deductible. The Group considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__91": {
"value": "1.14. Foreign currencies Foreign currency transactions The financial statements of all Group entities are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The Euro (\u20ac) is the functional currency of the Group and the presentation currency of the Consolidated Financial Statements. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or the valuation in cases where items are remeasured.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__90": {
"value": "1.14. Foreign currencies Foreign currency transactions The financial statements of all Group entities are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The Euro (\u20ac) is the functional currency of the Group and the presentation currency of the Consolidated Financial Statements. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or the valuation in cases where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Consolidated Income Statement, except when deferred in Other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency using the exchange rate at the date the fair value was determined. Non-monetary items in a foreign currency that are measured based on historical cost are translated using the exchange rate at the transaction date. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Euros at the exchange rates prevailing at the reporting date. The income and expenses of foreign operations are translated to Euros at the exchange rates prevailing at the dates of the transactions. Foreign currency differences arising upon translation of foreign operations into Euros are recognised in Other Comprehensive Income and presented as part of currency translation reserves in Shareholders Equity. When a foreign operation is disposed of such that control, significant influence or joint control is lost, the cumulative amount in the currency translation differences related to the foreign operation is reclassified to the Consolidated Income Statement as part of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__94": {
"value": "1.15. Non-current assets held for sale Non-current assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Non-current assets held for sale are carried at the lower of carrying amount or fair value less cost of disposal. Any gain or loss from disposal, together with the results of these operations until the date of disposal, is reported separately as discontinued operations. The financial information of discontinued operations is excluded from the respective captions in the Consolidated Financial Statements and related Notes for all periods presented. Comparatives in the Consolidated Balance Sheet are not represented when a non-current asset is classified as held for sale. Comparatives are represented for presentation of discontinued operations in the Consolidated Cash Flow Statement and Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__93": {
"value": "1.15. Non-current assets held for sale Non-current assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Non-current assets held for sale are carried at the lower of carrying amount or fair value less cost of disposal. Any gain or loss from disposal, together with the results of these operations until the date of disposal, is reported separately as discontinued operations. The financial information of discontinued operations is excluded from the respective captions in the Consolidated Financial Statements and related Notes for all periods presented. Comparatives in the Consolidated Balance Sheet are not represented when a non-current asset is classified as held for sale. Comparatives are represented for presentation of discontinued operations in the Consolidated Cash Flow Statement and Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__92": {
"value": "1.15. Non-current assets held for sale Non-current assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Non-current assets held for sale are carried at the lower of carrying amount or fair value less cost of disposal. Any gain or loss from disposal, together with the results of these operations until the date of disposal, is reported separately as discontinued operations. The financial information of discontinued operations is excluded from the respective captions in the Consolidated Financial Statements and related Notes for all periods presented. Comparatives in the Consolidated Balance Sheet are not represented when a non-current asset is classified as held for sale. Comparatives are represented for presentation of discontinued operations in the Consolidated Cash Flow Statement and Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__95": {
"value": "1.16. Employee benefits A defined-contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined-contribution pension plans are recognised as an employee benefit expense in the Consolidated Income Statement in the periods during which services are rendered by employees. A defined-benefit plan is a post-employment benefit plan other than a defined-contribution plan. Plans for which the Group has no legal or constructive obligation to pay further amounts, but to which it does pay non-fixed contributions, are also treated as a defined-benefit plan. The net pension asset or liability recognised in the Consolidated Balance Sheet in respect of defined-benefit post-employment plans is the fair value of plan assets less the present value of the projected defined-benefit obligation at the Consolidated Balance Sheet date. The defined-benefit obligation is calculated annually by qualified actuaries using the projected unit credit method. Recognised assets are limited to the present value of any reductions in future contribution or any future refunds. The net pension liability is presented as a long-term provision; no distinction is made for the short-term portion. Pension costs in respect of defined-benefit post-employment plans primarily represent the increase of the actuarial present value of the obligation for post-employment benefits based on employee service during the year and the interest on the net recognised asset or liability in respect of employee service in previous years. Remeasurements of the net defined-benefit asset or liability comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (excluding interest). The Group recognises all remeasurements in Other Comprehensive Income. The Group recognises gains and losses on the settlement of a defined-benefit plan when the settlement occurs. The gain or loss on settlement is the difference between the present value of the defined-benefit obligation being settled, as determined on the date of settlement, and the settlement price, including any plan assets transferred and any payments made directly by the Group in connection with the settlement. Past service costs arising from the introduction of a change to the benefit payable under a plan or a significant reduction of the number of employees covered by a plan (curtailment) are recognised in full in the Consolidated Income Statement. The Group\u2019s net obligation in respect of long-term employee benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods, such as jubilee entitlements. That benefit is discounted to determine its present value. Remeasurements are recognised in the Consolidated Income Statement in the period in which they arise. Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. The Group recognises a liability and an expense for bonuses and incentives based on a formula that takes into consideration the profit attributable to the Group\u2019s shareholders after certain adjustments.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__96": {
"value": "1.17. Share based payments Please refer to Note 2.27 for further details about the different plans. The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model. The grant-date fair value of equity-settled share-based payment awards granted to employees is recognised as personnel expense, with a corresponding increase in equity, over the vesting period of the award. The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of income for a period represents the movement in cumulative expense recognised at the beginning and end of that period. Service and non-market performance conditions are not taken into account when determining the grant-date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant-date fair value. No expense is recognised for awards that do not ultimately vest because non-market performance and/or service conditions have not been met. When an award is cancelled by the entity or by the counterparty, any remaining element of the fair value of the award is expensed immediately through profit or loss. The dilutive effect of outstanding options and shares is reflected as additional share dilution in the computation of diluted earnings per share.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__99": {
"value": "1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__98": {
"value": "1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__97": {
"value": "1.18. Finance income and costs Financial income comprises interest income on funds invested (including financial assets), dividend income, net gains on the disposal of financial assets, net fair value gains on financial assets at FVTPL, net gains on the remeasurement to fair value of any pre-existing interest in an acquiree, and net gains on foreign exchange impacts that are recognised in the Consolidated Income Statement. Interest income is recognised on an accrual basis in the Consolidated Income Statement, using the effective interest method. Dividend income is recognised in the Consolidated Income Statement on the date that the Group\u2019s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Financial expenses comprise interest expenses on borrowings, unwinding of the discount on provisions and contingent consideration, losses on disposal of financial assets, net fair value losses on financial assets at FVTPL, impairment losses recognised on financial assets (other than trade receivables), net interest expenses related to defined-benefit plans, interest on lease liabilities and net losses on foreign exchange impacts that are recognised in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__101": {
"value": "1.19. Earnings per share The Group presents basic and diluted Earnings Per Share (EPS) data for its common shares. Basic EPS is calculated by dividing the Net income (loss) attributable to shareholders by the weighted average number of common shares outstanding during the period, adjusted for own shares held. Diluted EPS is determined by adjusting the Net income (loss) attributable to shareholders and the weighted average number of common shares outstanding during the period, adjusted for own shares held, for the effects of all dilutive potential common shares, which comprises forward purchase contracts, restricted shares, performance shares and share options granted to employees.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__102-1": {
"value": "1.20. Alternative performance measures (APM) The Group is providing in the Consolidated Financial Statements certain alternative performance measures (non-GAAP measures). APMs used in the Consolidated Income Statement Adjusted results \u2013 reflect the ongoing performance of the mature and recurring activities excluding \u201cseparately disclosed items\u201d. Separately Disclosed Items (SDI) \u2013 include: \u25aa one-off costs from network expansion, integration and reorganisation; \u25aa discontinued operations; \u25aa other non-recurring income and costs; \u25aa temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring; \u25aa share-based payment charge; \u25aa acquisition-related expenses, net \u2013 impairment of goodwill, amortisation/impairment of acquired intangible assets, negative goodwill, transaction costs related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions; \u25aa gain and loss on disposal of subsidiaries, net; \u25aa net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income); \u25aa net finance costs related to hybrid capital; \u25aa and the related tax effects. Details are provided in Notes 1.21 and 2.5. The Group defines its non-GAAP measures as follows: EBITDA \u2013 Earnings before interest, taxes, depreciation and amortisation, share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. EBITAS \u2013 EBITDA less depreciation and amortisation. EBIT \u2013 EBITAS less share-based payment charge and acquisition-related expenses, net and gain and loss on disposal of subsidiaries, net. These measures exclude certain items because of the nature of these items and the impact they have on the analysis of the underlying business performance and trends. The Group shows EBITDA, EBITAS, EBIT as defined in the Notes to the Consolidated Income Statement with the objective to be consistent with the information used in internal Group reporting to measure the performance of Group companies and information published by other comparable companies. APMs used in the Consolidated Cash Flow Statement Net capex \u2013 Purchase, capitalisation of intangible assets, purchase of property, plant and equipment less capex trade payables change of the period and proceeds from disposals of such assets. Free Cash Flow to the Firm \u2013 Net cash provided by operating activities, less Net capex. APMs used in the Notes to the Consolidated Financial Statements Net debt \u2013 Current and non-current borrowings, less Cash and cash equivalents (Note 2.17). Net working capital \u2013 Inventories, trade receivables and contract assets, prepaid expenses and other current assets less trade accounts payable, contract liabilities and other current liabilities excluding accrued interest receivable and payable (Note 2.25). Free Cash Flow to Equity \u2013 Free Cash Flow to the Firm, less disposal/(acquisition) of investments, financial assets and derivative financial instruments, net, repayment of lease liabilities and after interests and premium paid net of interest received. Free cash flow to Equity does not take into account the dividends paid to shareholders and non-controlling interests as well as earnings paid to hybrid capital holders (Note 2.29). The Group believes that providing these APMs enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects, consistent with how the Group measures and forecasts the Group\u2019s performance, especially when comparing such results to previous periods or objectives and to the performance of our competitors. This enables the Group to demonstrate the underlying profitability of the business \u2013 i.e., what the performance would be if the investments as described in Note 1.21 were not undertaken. In the interest of full transparency, the Group discloses both the adjusted results (i.e., without the separately disclosed items) and full reported results (i.e., including the separately disclosed items). This information should be considered in addition to, but not in lieu of, information prepared in accordance with IFRS.1.21. Mature scope and Separately disclosed items In order to present the performance of the Group in a clear, consistent and comparable format, certain items are disclosed separately in the Consolidated Income Statement. Mature scope Mature scope excludes start-ups and acquisitions in significant restructuring. A business will generally be considered mature when: i) The Group\u2019s systems, structure and processes have been deployed; ii) It has been audited, accredited, qualified and used by the relevant regulatory bodies and the targeted client base; iii) It no longer requires above-average annual capital expenditures, exceptional restructuring or abnormally large costs with respect to their current revenues for deploying new Group IT systems. The list of entities classified as mature is reviewed at the beginning of each year and is relevant for the whole year. In 2024, 94% of total Group revenues were included in the mature scope (95% in 2023). Separately disclosed items Separately disclosed items are defined in Note 1.20 (see details in Note 2.5). One-off costs from network expansion, integration, reorganisation, discontinued operations and other non-recurring income and costs One-off costs from network expansion, integration, reorganisation costs, such as reducing overhead and consolidating facilities, are included in the separately disclosed items as the Group believes that these effects are not indicative of the Group\u2019s normal operating income and expenses. Network expansion refers to merger and acquisition related efforts and expenses, mainly impacting our mature business activities. Discontinued operations are a component of the Group\u2019s core business or product lines that have been disposed of, or liquidated; or a specific business unit or a branch of a business unit that has been shut down or terminated, and are reported separately from continued operations. Other non-recurring income and costs are also disclosed separately, as they are either isolated or cannot be expected to occur again with any regularity or predictability and as the Group believes they are not indicative of the Group\u2019s normal operating income and expenses. These include gains or losses on significant litigation-related matters. Temporary losses and other costs related to start-ups and acquisitions undergoing significant restructuring The non-mature scope of start-ups or acquisitions in significant restructuring are companies or business activities established to develop an existing business model, transfer technology or a specific strategy. They are generally greenfield operations, or, in certain cases, newly acquired businesses bought to achieve a target market share in a given geography that are not operating optimally, but that have the potential to operate efficiently and profitably once restructured or reorganised to the Group\u2019s model. However, the reorganisation measures required are so large that they have a significant negative impact on the ongoing business of the Group. Start-ups are generally undertaken in new markets, and in particular emerging markets, where there are often limited viable options for acquisitions or in developed markets when Eurofins transfers technology developed by its R&D and Competence Centers abroad or expands geographically by replicating its standardised laboratories or blood collection points. Given that the costs or operating losses incurred in the start-up or restructuring phase are temporary and should cease within a 3-5 year period on average, it is the Group\u2019s view that they should be disclosed separately. Whilst the timeframe for these temporary costs or losses is finite, and should cease gradually, the businesses should continue to generate revenues for the Group indefinitely, and these are therefore not considered temporary. Start-up activities go through various stages of development before reaching optimal efficiency levels and can take several years to become profitable. The development process includes the creation or construction of the laboratory, hiring the appropriate staff, obtaining relevant accreditations, deployment of the IT infrastructure and dedicated IT solutions, developing the sales and marketing channels, and building up volumes and the revenue base. In general, start-up periods last for 2 to 3 years in mature markets and 2 to 5 years in emerging markets. The list of entities classified as start-ups or acquisitions in significant restructuring is reviewed at the beginning of each year and is relevant for the whole year. Temporary losses and other costs related to start-ups and new acquisitions undergoing significant restructuring are included in the separately disclosed items as these are investments in future growth prospects and distort the judgement of the underlying performance of the mature businesses of the Group. The one-off costs related to start-ups and acquisitions in restructuring are henceforth included in the temporary losses, which were previously disclosed separately. This will increase the transparency of the SDI disclosures, providing a comprehensive view of the performance of the non-mature business. The 2023 SDI disclosures have been adjusted accordingly to reflect this change in presentation. Depreciation costs specific to start-ups and acquisitions undergoing significant restructuring The line corresponds to the line \u201cdepreciation\u201d of the entities classified as start-ups or acquisitions in significant restructuring. Share-based payment charge and acquisition-related expenses, net Separately disclosed items also include share-based payment charge, impairment of goodwill, and amortisation/impairment of acquired intangible assets, recording of negative goodwill as well as income from reversal of such costs and from unused amounts due for business acquisitions as all these transactions are without cash impact in the Consolidated Financial Statements. Furthermore, the amortisation of acquired intangible assets is included because a significant portion of the purchase price for acquisitions may be allocated to intangible assets. All transaction costs and long-term incentives/ retention bonus related to acquisitions during the year are disclosed separately. There are a number of different professionals that may assist throughout the process of planning, negotiating, performing due diligence, and closing of the transaction. Examples include intermediaries (investment bankers or business brokers), legal professionals (lawyers) and accounting professionals. These costs are specific and directly related to the transaction and are usually paid at or around the closing of the relevant transaction. These costs are disclosed separately also due to the fact that if the Group would stop its external growth, i.e., acquisitions, and would only focus on internal growth, most of these costs would disappear instantly and the EBIT would increase mechanically. Furthermore, these costs do not correspond to the Group\u2019s business of providing analytical solutions to its customers. Gain and loss on disposal of subsidiaries, net These include gains or losses on the disposal of a business or real estate to third party or liquidation. Net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income) and related to hybrid capital Net finance costs related to excess cash and one-off financial effects correspond to cash earmarked for future investments/ acquisitions and not needed for the existing business. Excess cash is calculated as the difference between the total Consolidated cash balance at month-end and the minimum liquidity position required to operate the business, as based on a percentage of sales (considered to be 5% of the annualised revenues of the rolling last three months) and split proportionately between Equity, Gross financial debt and hybrid capital. The finance cost related to excess cash is then calculated using the weighted average interest rate of each debt instrument and coupon on hybrid capital on the Balance Sheet of the Group. Tax effect from the adjustment of all separately disclosed items On all items listed above, the related tax effects are calculated. Total impact on earnings attributable to hybrid capital investors This item corresponds to the Net finance costs related to hybrid capital excess cash. The Group believes that the separate disclosure of these items enhances investors\u2019 understanding of the Group\u2019s core operating results and future prospects and allows better comparisons of operating results which are consistent over time and with peer companies.",
"dimensions": {
"concept": "EUR:DescriptionOfAccountingPolicyForAlternativePerformanceMeasures",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__105": {
"value": "1.22. Application of standards, amendments and interpretations Standards, amendments and interpretations adopted by the European Union and effective as of 1 January 2024 The accounting policies applied for the preparation of these Consolidated Financial Statements are consistent with those applied in the preparation of Consolidated financial statements for the year ended 31 December 2023. Other standards, amendments and interpretations newly applicable as of 1 January 2024 Other standards, amendments and interpretations newly applicable as of 1 January 2024: \u25aa Lease Liability in a Sale and Leaseback \u2013 Amendment to IFRS 16 \u25aa Supplier Finance Arrangements \u2013 Amendments to IAS 7 and IFRS 7 \u25aa Classification of Liabilities as Current or Non-Current and Non-current Liabilities with Covenants \u2013 Amendment to IAS 1. Other standards applicable from 1 January 2024 have been evaluated by the Group and have no material impact on these Consolidated Financial Statements. New standards and interpretations not yet adopted by the European Union IFRS 18 \u2013 Presentation and Disclosure in Financial Statements. IFRS 18 was issued in April 2024 and applies to an annual reporting period beginning on or after 1 January 2027. IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027. Annual Improvements to IFRS - Volume 11 was issued in July 2024 and applies to an annual reporting period beginning on or after 1 January 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__104": {
"value": "1.22. Application of standards, amendments and interpretations Standards, amendments and interpretations adopted by the European Union and effective as of 1 January 2024 The accounting policies applied for the preparation of these Consolidated Financial Statements are consistent with those applied in the preparation of Consolidated financial statements for the year ended 31 December 2023. Other standards, amendments and interpretations newly applicable as of 1 January 2024 Other standards, amendments and interpretations newly applicable as of 1 January 2024: \u25aa Lease Liability in a Sale and Leaseback \u2013 Amendment to IFRS 16 \u25aa Supplier Finance Arrangements \u2013 Amendments to IAS 7 and IFRS 7 \u25aa Classification of Liabilities as Current or Non-Current and Non-current Liabilities with Covenants \u2013 Amendment to IAS 1. Other standards applicable from 1 January 2024 have been evaluated by the Group and have no material impact on these Consolidated Financial Statements. New standards and interpretations not yet adopted by the European Union IFRS 18 \u2013 Presentation and Disclosure in Financial Statements. IFRS 18 was issued in April 2024 and applies to an annual reporting period beginning on or after 1 January 2027. IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027. Annual Improvements to IFRS - Volume 11 was issued in July 2024 and applies to an annual reporting period beginning on or after 1 January 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__106": {
"value": "1.23. Geopolitical instability The ongoing conflicts in Ukraine and the Middle East, and any possible escalations that may follow as well as, the macroeconomic headwinds related to persistently high inflation, interest rates, deglobalisation and other factors have impacted the economy and financial markets globally. The Group\u2019s exposure to markets with which conflicts are ongoing is limited (Note 2.30 Country risks). As a consequence, these consolidated financial statements were prepared with particular attention to (i) the impairment of non-current assets, (ii) the appropriateness of the allowance for trade receivables, unbilled revenue and work in progress, (iii) the level of provision for risks, as well as (iv) accounting for government grants. No material impacts were recognised in these consolidated financial statements, except those listed in Notes 2.9, 2.10, 2.14 and 2.40.",
"dimensions": {
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"language": "en",
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"f0__s8__6__108": {
"value": "2. Notes to the Consolidated Financial Statements 2.1. Segment information Operating segments are components of the Group\u2019s business activities about which separate financial information is available that is evaluated regularly by the Chief Operating Decision Maker (\u201cCODM\u201d). The Group is very decentralised with a large number of small and medium size companies in many countries. For practical reasons, the sets of information provided to the CODM, who is the Chief Executive Officer of the Group, aggregate these legal entities based on geographical areas and leadership structure. This aggregation can vary over time depending on changes in management, organisation or leadership. The rapid evolving nature of the Group also results in a constant adaptation of the matrix of its organisation. When necessary, the CODM may review financial information at a more disaggregated level. Eurofins has three reportable segments: Europe, North America and Rest of the World. Europe is the combination of three reporting segments (Groups of Cash Generating Units): France, DACH countries (Germany, Austria and Switzerland) and Other European Countries (OEC). Other European Countries include Benelux, Nordic Region, UK and Ireland, Southern Europe and Central & Eastern Europe. North America corresponds to the U.S. and Canada. As Eurofins still generates modest revenues in Asia and Middle East, South America, Australia and New Zealand, those 3 regions that represent future growth potential are followed internally in a single segment \u201cRest of the World\u201d. The key segmental performance measures are the EBITDA and EBITAS, which Management believes are the most relevant measures to evaluate the financial performance of the reportable segments.",
"dimensions": {
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__109": {
"value": "In \u20ac millions North Rest of the Group service Europe America World functions2024 Revenues 3,549.1 2,660.3 741.6 - 6,951.0 2Intersegment revenues55.4 34.9 28.8 - 119.2 Operating costs, net -2,951.1 -1,939.4 -580.3 -40.9 -5,511.6 EBITDA 598.0 720.9 161.4 -40.9 1,439.4 Depreciation and amortisation -265.5 -189.2 -78.0 -64.1 -596.9 EBITAS 332.5 531.7 83.4 -105.0 842.5 Share-based payment charge and -29.9 -74.5 -4.3 -29.6 -138.3 acquisition-related expenses, net Gain and loss on disposal of subsidiaries, -9.5 - -14.0 -0.1 -23.6 net EBIT 293.0 457.2 65.1 -134.8 680.5 Finance income 1.3 0.1 1.1 21.8 24.2 Finance costs -23.5 -17.5 -10.1 -100.1 -151.2 Share of profit of associates 0.5 - - 0.5 1.0 Profit before income taxes 271.2 439.8 56.1 -212.5 554.6 Income tax expense -41.2 -32.3 -13.1 -62.5 -149.1 Net profit for the year 230.0 407.5 43.0 -275.1 405.5 3 Total assets4,502.4 4,453.5 1,264.7 667.7 10,888.4 Cash and cash equivalents 98.1 23.0 105.3 387.4 613.9 3 Net capex-187.7 -200.8 -68.4 -61.3 -518.2 2023 Revenues 3,306.3 2,507.1 701.2 - 6,514.6 2Intersegment revenues52.4 35.4 23.4 0.1 111.3 Operating costs, net -2,843.5 -1,852.6 -562.3 -21.8 -5,280.2 EBITDA 462.8 654.5 138.9 -21.8 1,234.4 Depreciation and amortisation -259.9 -172.7 -74.2 -58.1 -565.0 EBITAS 202.9 481.8 64.7 -80.0 669.4 Share-based payment charge and -46.9 -71.0 -12.2 -7.6 -137.7 acquisition-related expenses, net Gain and loss on disposal of subsidiaries, -1.2 - net EBIT 154.8 410.8 52.6 -88.2 529.9 Finance income 1.6 0.4 1.0 19.9 22.8 Finance costs -21.4 -15.9 -11.0 -81.5 -129.8 Share of profit of associates - - - 0.4 0.4 Profit before income taxes 134.9 395.2 42.6 -149.4 423.3 Income tax expense -30.8 -26.3 -15.6 -42.8 -115.5 Net profit for the year 104.1 369.0 27.0 -192.2 307.8 3Total assets4,440.3 3,873.9 1,244.6 1,329.7 10,888.6 Cash and cash equivalents 103.1 9.4 95.6 1,013.1 1,221.2 3 Net capex-193.7 -215.2 -68.2 -66.6 -543.6 1 Corresponds to Group services functions (GSF) for Income Statement information and Group holding companies\u2019 transactions for the other captions. 2 Intersegment revenues are limited between segments and made at arm\u2019s length, but intrasegment revenues are more significant within each segment under Eurofins hub and spoke model. 3 Total assets and Net capex are shown in the geographical area in which the assets are located. ",
"dimensions": {
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"language": "en",
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"f0__s8__6__111": {
"value": "2.2. Revenues Set out below is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 2.1): Europe North America Rest of the World Total In \u20ac millions 2024 2023 2024 2023 2024 2023 2024 2023 Major service lines Sample-based business3,031.5 2,809.3 2,119.4 1,962.1 661.0 616.1 5,811.9 5,387.5 Study-based business 257.9 267.3 221.4 222.8 41.8 50.8 521.0 540.9 FTE-based business 203.3 179.5 236.9 238.9 37.7 30.4 477.8 448.8 Product-based business 55.2 49.8 82.7 83.3 1.0 4.0 138.9 137.0 Other 1.3 0.4 - - 0.1 - 1.4 0.4 Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 Timing of revenue recognition Revenue recognised at a 1,107.5 1,042.4 792.9 761.5 106.5 79.0 2,006.8 1,882.9 point in time Revenue recognised over 2,441.6 2,263.9 1,867.4 1,745.5 635.1 622.2 4,944.2 4,631.7 time Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 The Group\u2019s contract balances are as follows: In \u20ac millions Note 2024 2023 Accrued sales 127.6 139.9 Amounts due by customers for analysis in progress 178.5 167.8 Contract assets 2.15 306.2 307.7 Advance payments received -45.6 -65.2 Deferred revenues -150.4 -127.6 Contract liabilities -195.9 -192.8 Net Balance Sheet position 110.2 114.9 % of total revenues due by customers for analysis in progress, net of deferred revenues 0.4% 0.6% The part of contract assets and liabilities that are not unwounded during the subsequent year is not material. The remaining performance obligations (unsatisfied or partially satisfied) on contracts with a duration over a year, expected to be recognised in the following years amount over \u20ac350m as of 31 December 2024, of which 2/3 are expected to be recognised in revenue in 2025.",
"dimensions": {
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"language": "en",
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"f0__s8__6__110": {
"value": "2.2. Revenues Set out below is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 2.1): Europe North America Rest of the World Total In \u20ac millions 2024 2023 2024 2023 2024 2023 2024 2023 Major service lines Sample-based business3,031.5 2,809.3 2,119.4 1,962.1 661.0 616.1 5,811.9 5,387.5 Study-based business 257.9 267.3 221.4 222.8 41.8 50.8 521.0 540.9 FTE-based business 203.3 179.5 236.9 238.9 37.7 30.4 477.8 448.8 Product-based business 55.2 49.8 82.7 83.3 1.0 4.0 138.9 137.0 Other 1.3 0.4 - - 0.1 - 1.4 0.4 Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 Timing of revenue recognition Revenue recognised at a 1,107.5 1,042.4 792.9 761.5 106.5 79.0 2,006.8 1,882.9 point in time Revenue recognised over 2,441.6 2,263.9 1,867.4 1,745.5 635.1 622.2 4,944.2 4,631.7 time Total 3,549.1 3,306.3 2,660.3 2,507.1 741.6 701.2 6,951.0 6,514.6 The Group\u2019s contract balances are as follows: In \u20ac millions Note 2024 2023 Accrued sales 127.6 139.9 Amounts due by customers for analysis in progress 178.5 167.8 Contract assets 2.15 306.2 307.7 Advance payments received -45.6 -65.2 Deferred revenues -150.4 -127.6 Contract liabilities -195.9 -192.8 Net Balance Sheet position 110.2 114.9 % of total revenues due by customers for analysis in progress, net of deferred revenues 0.4% 0.6% The part of contract assets and liabilities that are not unwounded during the subsequent year is not material. The remaining performance obligations (unsatisfied or partially satisfied) on contracts with a duration over a year, expected to be recognised in the following years amount over \u20ac350m as of 31 December 2024, of which 2/3 are expected to be recognised in revenue in 2025.",
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"f0__s8__6__112": {
"value": "The Group\u2019s contract balances are as follows: In \u20ac millions Note 2024 2023 Accrued sales 127.6 139.9 Amounts due by customers for analysis in progress 178.5 167.8 Contract assets 2.15 306.2 307.7 Advance payments received -45.6 -65.2 Deferred revenues -150.4 -127.6 Contract liabilities -195.9 -192.8 Net Balance Sheet position 110.2 114.9 % of total revenues due by customers for analysis in progress, net of deferred revenues 0.4% 0.6% The part of contract assets and liabilities that are not unwounded during the subsequent year is not material. The remaining performance obligations (unsatisfied or partially satisfied) on contracts with a duration over a year, expected to be recognised in the following years amount over \u20ac350m as of 31 December 2024, of which 2/3 are expected to be recognised in revenue in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__115": {
"value": "2.3. Operating costs, net In \u20ac millions 2024 2023 Cost of materials and services -2,238.8 -2,151.1 Personnel expenses -3,226.8 -3,078.8 Other operating income and expenses, net -46.0 -50.3 Total -5,511.6 -5,280.2 Other operating income and expenses are mainly related to one-off costs from integration, reorganisation, discontinued operations and other non-recurring income and costs included in SDI, see Note 2.5 for further details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__114": {
"value": "2.3. Operating costs, net In \u20ac millions 2024 2023 Cost of materials and services -2,238.8 -2,151.1 Personnel expenses -3,226.8 -3,078.8 Other operating income and expenses, net -46.0 -50.3 Total -5,511.6 -5,280.2 Other operating income and expenses are mainly related to one-off costs from integration, reorganisation, discontinued operations and other non-recurring income and costs included in SDI, see Note 2.5 for further details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__113": {
"value": "2.3. Operating costs, net In \u20ac millions 2024 2023 Cost of materials and services -2,238.8 -2,151.1 Personnel expenses -3,226.8 -3,078.8 Other operating income and expenses, net -46.0 -50.3 Total -5,511.6 -5,280.2 Other operating income and expenses are mainly related to one-off costs from integration, reorganisation, discontinued operations and other non-recurring income and costs included in SDI, see Note 2.5 for further details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__116": {
"value": "2.4. Employees The average number of full-time employees per geographical location is summarised as follows: Weighted average 2024 2023 Europe 30,649 30,716 North America 14,468 14,415 Rest of the World 11,857 11,636 1Total FTE56,974 56,767 As of 31 December 2024, the total headcount within the Group reached 62,696 employees (61,798 in 2023). 1 In 2024, FTE in Group service functions represent 3,249 FTE (3,221 in 2023). ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__117": {
"value": "2.5. Separately disclosed items In \u20ac millions 2024 2023 One-off results Temporary Total One-off Temporary Total related to losses and SDI results losses and SDI Notmature scope other related other e costs/income to costs/income related to non-mature related to non-mature scope scope mature scope Revenues 396.2 325.2 Operating costs, net -41.7 -467.3 -37.7 -416.8 EBITDA -41.7 -71.1 -112.9 -37.7 -91.6 -129.3 Depreciation and amortisation -2.6 -58.9 -61.5 - -43.0 -43.0 EBITAS -44.3 -130.0 -174.4 -37.7 -134.6 -172.3 Share-based payment charge and 2.6 -138.3 -137.7 acquisition-related expenses, net Gain and loss on disposal of 2.26 -23.6 -1.8 subsidiaries, net EBIT -336.3 -311.8 Finance income 16.6 7.9 Finance costs -9.3 -9.0 Net finance costs related to borrowing and investing excess cash and one-7.3 -1.1 off financial effects (net of finance income) Tax effect from the adjustment of all 47.5 52.9 separately disclosed items Net Profit impact -281.6 -260.0 Non-controlling interests of separately -0.5 -0.1 disclosed items Earnings attributable to owners and -281.1 -259.9 hybrid capital investors impact Earnings attributable to hybrid capital investors impact (net finance costs -4.6 -5.9 related to hybrid capital excess cash) The EBITDA impact of the Separately Disclosed Items (SDIs) amounted to \u20ac112.9m (\u20ac129.3m in 2023). This includes one-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income in our mature business, and temporary losses and other costs and income from our non-mature scope related to start-ups and acquisitions in significant restructuring. Start-ups and acquisitions undergoing significant restructuring The revenues related to start-ups and acquisitions undergoing significant restructuring amounted to \u20ac396.2m in 2024 (\u20ac325.2m in 2023). With operating costs of \u20ac467.3m in 2024 and \u20ac416.8m in 2023, this scope generated losses at EBITDA level totalling to \u20ac71.1m, significantly lower than in 2023 (\u20ac91.6m). This decrease was primarily due to improvements in profitability in many start-up activities, notably in the Genomics and In Vitro Diagnostics (IVD) business lines as they continue making progress with post-COVID refocussing measures. Depreciation costs increased in 2024 mainly due to the higher number of start-ups and amounted to \u20ac58.9m (\u20ac43.0m in 2023). Consequently, this scope generated losses at EBITAS level totalling to \u20ac130.0m, which is slightly lower than in 2023 (\u20ac134.6m). One-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income and costs One-off costs from network expansion, integrations, reorganisations and discontinued operations, and other non-recurring income and costs in the mature scope totalled \u20ac41.7m and contain significant amounts for the closure of two sites (one in Germany, one in the U.S.) and ongoing restructuring actions. Net finance costs related to borrowing and investing excess cash and one-off financial effects (net of finance income) The finance costs included within the SDIs for 2024 relate primarily to interest paid on excess cash as in 2023. In 2024, the average monthly cash balance, net of overdrafts was \u20ac848m (\u20ac882m in 2023). The position as of 31 December 2024 was \u20ac613m (\u20ac1,221m as of 31 December 2023). This led to a decreasing average excess cash of \u20ac502m in 2024 (\u20ac556m in 2023). This excess cash has generated interest income for an amount of \u20ac16.6m (\u20ac7.9m in 2023) included in the line \u201cOther financial income\u201d (Note 2.7). The borrowing and investment of this excess cash have generated net finance income of \u20ac+7.3m and an impact of \u20ac-4.6m on earnings attributable to hybrid capital investors in 2024 (\u20ac-1.1m and \u20ac-5.9m respectively in 2023). ",
"dimensions": {
"concept": "EUR:DisclosureOfAlternativePerformanceMeasures",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__119-1": {
"value": "2.6. Share-based payment charge and acquisition-related expenses, net In \u20ac millions Note 2024 2023 Share-based payment charge 2.27 -21.8 -23.3 Amortisation of acquired intangible assets 2.11 -94.7 -99.3 Impairment of acquired intangible assets 2.11 -17.1 -29.8 Transaction costs related to acquisitions -10.3 -8.2 Negative goodwill 2.3 - Break-up fee related to a transaction -13.5 - Unused amounts due for business acquisitions 2.22 16.8 22.9 Acquisition-related expenses, net -116.5 -114.4 Total -138.3 -137.7 Amortisation of intangibleStock option plans Stock options are granted to certain directors, managers and employees of the Company and its subsidiaries. Movements in the number of stock options outstanding are as follows: 2024 2023 Weighted Weighted Number of Number of average average Stock options stock options stock options exercise price exercise price outstanding outstanding (\u20ac) (\u20ac) 1 January 6,883,296 53 7,208,393 52 Granted1,530,729 48 764,576 60 Exercised -518,070 33 -519,355 31 Expired or lost -422,418 69 -570,318 65 Outstanding as of 31 December 7,473,537 53 6,883,296 53 Exercisable as of 31 December 3,559,627 35 2,586,307 39 The weighted average share price based on Eurofins share price at the date of exercise was \u20ac55 for the 518,070 options exercised in 2024 and was \u20ac60 for the 519,355 options exercised in 2023. The 518,070 options exercised in 2024 were served from the Company\u2019s own treasury shares (share repurchase plan). As at 31 December 2024, 7,473,537 stock options awarded are still outstanding. Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. The exercise price of the granted stock options is generally at least equal to the 20-day volume weighted average market price of Eurofins shares traded on Euronext Paris stock exchange prior to the plan award date plus a hurdle of 2%. Options/ Restricted stock units are conditional on the employee completing the vesting period (4 to 5 years). Subject to continued employment and other conditions such as performance conditions for some beneficiaries (\u2018Senior Executives\u2019), vested options can be exercised and have a contractual option term of ten years. The fair value of options granted during the period is determined using the Black-Scholes or Bermudan valuation model from 2019 onwards including a behaviour factor for the expected exercise period. An annual risk-free interest rate of 2.69% is used for the 2024 plans. The volatility measured is based on the statistical analysis of daily share prices over the last three years. Volatility used for 2024 plans was 30.8%. Number of Weighted average fair stock options Vesting period Average exercise price value of options Plan initially granted (Years) (\u20ac) (\u20ac) 10/10/2011 1,583,500 4/5 5.78 2.4/2.6 02/03/2012 462,500 4/5 6.56 2.5/2.7 19/12/2012 1,914,750 4/5 12.01 4.1/4.5 01/10/2013 1,390,650 4/5 18.23 6.1/6.7 23/10/2014 1,209,500 4/5 18.83 6.1/6.7 07/04/2015 600,000 4/5 25.19 8.0/8.8 22/10/2015 352,500 4/5 28.28 8.9/9.9 21/01/2016 939,200 4/5 28.63 9.1/10.1 01/08/2016 1,227,400 4/5 33.69 10.9/12.0 04/04/2017 413,900 4/5 40.49 10.5/11.6 13/12/2017 1,696,950 4/5 50.87 13.2/14.6 08/01/2019 2,175,880 4/5 32.50 10.3/10.6 18/07/2019 20,000 4/5 38.58 9.0/9.3 24/10/2019 1,629,250 4/5 44.68 11.2/11.6 16/12/2020 1,493,150 4/5 67.50 23.8/24.7 20/10/2021 605,700 4/5 112.59 32.8/34.8 17/10/2022 1,264,902 4/5 62.78 19.8/21.8 05/07/2023 764,576 4/5 60.03 13.1/15.1 16/07/2024 1,530,729 4/5 47.88 11.5/13.1 Restricted stock units Restricted stock units are granted to certain directors, managers and employees. Vesting period Fair value of Number of restricted (Years) restricted Plan stock units initially stock units granted (\u20ac) 29/07/2016 4/5 59,850 33.55 01/08/2016 4/5 44,960 33.69 04/04/2017 4/5 9,400 40.49 13/12/2017 4/5 134,000 50.87 08/01/2019 4/5 149,280 35.12 24/10/2019 4/5 88,880 43.56 26/06/2020 4/5 20,200 55.20 16/12/2020 4/5 83,800 68.42 24/02/2021 4/5 91,000 74.99 20/10/2021 4/5 28,350 111.98 20/10/2021 2/3/4/5 22,500 111.98 17/10/2022 4/5 95,424 64.12 05/07/2023 4/5 60,117 58.24 16/07/2024 4/5 106,962 47.57 Movements in the number of restricted stock units outstanding are as follows: Restricted stock units 2024 2023 1 January 386,698 442,713 Granted 106,962 60,117 Vested -113,345 -81,345 Expired or lost -52,546 -34,787 Outstanding as of 31 December 327,769 386,698 On the 113,345 restricted stock units vested in 2024, the total amount was served from the Company\u2019s own treasury shares (share repurchase plan). Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. 2018 BSA Leaders warrants In June 2018, Eurofins issued 124,460 capital-providing securities in the form of stock purchase warrants. Following the ten-for-one stock split completed in November 2020, the 2018 BSA Leaders warrants give their holders the right to subscribe for ten shares of the Company for each 2018 BSA Leaders Warrant at a fixed exercise price of \u20ac529.65 between 1 June 2022 and 31 May 2026. The subscription price was set at \u20ac34.36 per warrant. Movements in the number of 2018 BSA Leaders Warrants outstanding were as follows: 2018 BSA Leaders Warrants 2024 2023 1 January 101,563 102,077 Exercised - -514 Expired or lost - - Outstanding as of 31 December 101,563 101,563 Exercisable as of 31 December 101,563 101,563",
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},
"f0__s8__6__118-1": {
"value": "2.6. Share-based payment charge and acquisition-related expenses, net In \u20ac millions Note 2024 2023 Share-based payment charge 2.27 -21.8 -23.3 Amortisation of acquired intangible assets 2.11 -94.7 -99.3 Impairment of acquired intangible assets 2.11 -17.1 -29.8 Transaction costs related to acquisitions -10.3 -8.2 Negative goodwill 2.3 - Break-up fee related to a transaction -13.5 - Unused amounts due for business acquisitions 2.22 16.8 22.9 Acquisition-related expenses, net -116.5 -114.4 Total -138.3 -137.7 Amortisation of intangible assets decreased by \u20ac4.6m due to previous year impairments (Note 2.11). Break-up fee concerns an aborted deal in Poland. Negative goodwill is in relation with a Japanese acquisition. The impairment of acquired intangible assets and reversal of unused amounts due for business acquisitions is primarily related to Transplant Genomics Inc. in 2024 and 2023. In April 2023, Transplant Genomics Inc. in the U.S. has been significantly impacted by the termination of the OmniGraf dual-biomarker rejection panel following revised billing guidance by MolDX in the U.S. effective 1 April 2023 (sales of \u20ac14.6m in 2023, none in 2024). 2.11. Other intangible assets Intangible assets 2Other intangible In \u20ac millions related to SoftwareTotal 1assets acquisitions2024 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 Balance as of 1 January 646.9 136.5 12.7 796.0 Business combinations 76.8 0.3 -0.2 76.9 Additions - 74.1 0.6 74.8 Disposals - -0.1 - -0.1 Divestment -3.5 -0.2 - -3.6 Depreciation - -70.5 0.9 -69.6 Amortisation of acquired assets -94.7 - - -94.7 Impairment -17.1 - - -17.1 Translation differences and other 25.0 -1.4 1.7 25.3 Balance as of 31 December 633.4 138.7 15.7 787.8 Cost 1,505.5 620.2 22.4 2,148.2 Accumulated amortisation -872.1 -481.6 -6.7 -1,360.3 2023 Cost 1,407.3 492.9 18.0 1,918.2 Accumulated amortisation -623.1 -371.6 -4.4 -999.2 Balance as of 1 January 784.2 121.3 13.6 919.1 Business combinations 9.5 5.2 0.3 15.1 Additions - 71.2 0.8 72.0 Divestment -1.0 -0.5 - -1.5 Depreciation - -61.3 -1.4 -62.7 Amortisation of acquired assets -99.3 - - -99.3 Impairment -29.8 - - -29.8 Translation differences and other -16.6 0.5 -0.7 -16.8 Balance as of 31 December 646.9 136.5 12.7 796.0 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 1 In 2024, intangible assets related to acquisitions increased by \u20ac76.8m. Balance of intangible assets related to acquisitions as of 31 December 2024 include customer relationships (\u20ac562m), technology (\u20ac35m), tradename (\u20ac27m), and other (i.e., branding and marketing, backlog, non-compete agreements assets: \u20ac9m). Main items include customer relationships of Food Chemistry Testing Madison (ex-Covance) (\u20ac76m) andEAG (\u20ac72m) that will be fully amortised in 8 years. 2 Software includes \u20ac59.9m of internal development costs capitalised in 2024 (versus \u20ac64m in 2023). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__125-1": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.2.43. Inflation The Group has addressed inflationary risk and its impact on the books and records of the Group in the section \u201cRisk factors\u201d of its annual report 2024. For the year-end, the impact of rising inflation rates, and consequent interest rates, in many geographies are considered in the determination of the fair value of assets and liabilities in the Consolidated Financial Statements, including, but not limited to, financial instruments, goodwill or other long-lived assets impairment testing, defined benefit retirement programmes and long-term incentive plans. As of 31 December 2024, the Group believes the impact of inflation is appropriately reflected and has not led to any material impact in the Consolidated Financial Statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__124": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__123": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__122": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__121": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__120": {
"value": "2.7. Finance income and costs In \u20ac millions Note 2024 2023 1Net foreign exchange gain4.9 11.2 Other financial income 19.3 11.6 Finance income 24.2 22.8 Interest expense on: Borrowings 2.18 -19.2 -13.0 Bonds 2.18 -74.9 -60.4 Schuldschein loan 2.18 -16.0 -16.0 Lease liabilities 2.18 -31.6 -29.3 Defined benefit plans 2.23 -2.5 -2.1 Unwind of discount on amounts due for business acquisitions 2.22 -1.8 -3.9 Unwind of discount on issuance costs 2.18 -4.8 -4.7 Derivative financial instruments on interest rate hedging, net 2.30 -0.3 -0.3 Finance costs -151.2 -129.8 Total Finance income and costs, net -126.9 -107.0 1 In Cash flows from operating activities, \u201cFinance income and costs, net\u201d exclude operating foreign exchange gains & losses (\u20ac-0.5m in 2024 and \u20ac-2.9m in 2023). Total finance income and costs, net amounted to \u20ac126.9m in 2024, compared to \u20ac107.0m in 2023, due to higher interest expenses for bonds, in particular due to the redemption of a \u20ac448m Eurobond in June 2024 with an annual fixed rate coupon of 2.125% that was refinanced by a \u20ac600m senior unsecured Eurobond issued in August 2023 and due in September 2030 that bears an annual fixed rate coupon of 4.75%. In 2024, the net foreign exchange gain is caused by the partial repayment of an U.S. intercompany loan considered as net investment versus its historical rate offset by an appreciation of 6.6% of the USD and depreciation of 4.3% of the JPY versus \u20ac (using Consolidated balance sheet end of period exchange rates). Net foreign exchange gain in 2023 was mainly caused by the depreciation of 3.0% of the USD and of 9.8% of the JPY versus \u20ac. Other financial income was mainly generated by cash deposit interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__127": {
"value": "2.8. Income and deferred tax In 2024, the income tax expense amounted to \u20ac149.1m (\u20ac115.5m in 2023). The components of income tax expense are as follows: In \u20ac millions 2024 2023 Current tax expense -180.1 -156.9 Global Minimum top-up tax -5.0 - Deferred tax income 35.9 41.4 Income tax expense -149.1 -115.5 Eurofins\u2019 operations are subject to income taxes in various jurisdictions. The statutory income tax rate varies by country and the one of Luxembourg remains unchanged at 24.94% in 2024. The reconciliation of the weighted average statutory income tax rate to the effective income tax rate is as follows: In \u20ac millions 2024 2023 Profit before income taxes 554.6 423.3 Theoretical income tax expense -98.0 -68.7 Weighted average theoretical income tax rate (%) 17.7% 16.2% 1Withholding and other taxes-23.0 -23.3 Global Minimum top-up tax -5.0 - 2Non-deductible expenses (-) / Non-taxable income (+)-69.5 -41.9 3Deductible expenses not accounted for in the Consolidated Income Statement114.4 95.6 4Unrecognised tax losses and credit carryforwards-60.0 -61.7 Tax adjustments due to changes in tax treatments -8.0 -15.5 Effective income tax expense -149.1 -115.5 Effective income tax rate 26.9% 27.3% 1 This line includes taxes based on other taxable income aggregate such as CVAE (\u201cCotisation sur la Valeur Ajout\u00e9e des Entreprises\u201d) in France and IRAP (\u201cImposta Regionale Sulle Attivit\u00e0 Produttive\u201d) in Italy as well as withholding taxes and non-recoverable value added tax. 2 Non-deductible expenses are mainly related to (financing) costs not deductible in Luxembourg due to domestic tax rules and the Base Erosion and Anti-Abuse Tax (BEAT) in the U.S. 3 Deductible expenses not accounted for in the Consolidated Income Statement are mainly related to the tax deductible impairments of equity shares performed in Luxemburg but eliminated at consolidation level. 4 Unrecognised tax losses are linked to tax losses for which the probability of use is considered as not sufficient to recognise deferred tax assets as of 31 December 2024. The income tax paid for each period is the following: In \u20ac millions 2024 2023 Income taxes paid -160.7 -139.7 Income taxes paid in 2024 are higher than the amount paid in 2023 in relation with the improvement of the profitability and resulting taxable income. In \u20ac millions 2024 2023 Corporate income tax assets 101.8 118.3 Corporate income tax liabilities 35.5 26.7 Corporate income tax assets and liabilities, net 66.3 91.6 Deferred tax positions are shown on the balance sheet as follows: 2024 2023 Deferred tax Deferred tax Deferred tax Deferred tax In \u20ac millions assets liabilities assets liabilities Total deferred tax assets / (liabilities) 210.1 -189.3 164.0 -180.2 Offset of deferred taxes -79.8 79.8 -70.2 70.2 Deferred tax assets / (liabilities), net 130.3 -109.5 93.8 -110.0 Deferred tax assets and liabilities positions, net - 20.8 - -16.2 Movements in net deferred tax assets and liabilities relate to the following underlying assets and liabilities and tax loss carry forwards (including tax credit carry forwards) as presented in the table below: In \u20ac millions Classification 2024 2023 Balance as of 1 January -16.2 -57.9 Business combinations 5.0 -0.4 Deferred taxes on retirement benefit obligations and FVOCI change in OCI -4.2 1.1 Deferred taxes on net investment hedge change in OCI - - Deferred taxes on hybrid capital distribution change in Equity 3.4 - Tax credit relating to share-based payment charge change in Equity -3.4 -1.7 Deferred tax income Income Statement 35.9 41.4 Translation differences and other 0.3 1.2 Balance as of 31 December 20.8 -16.2 Deferred tax assets are recognised for temporary differences, unused tax loss and tax credits carried forward to the extent that realisation of the related tax benefits is probable. The ultimate realisation of deferred tax assets depends on the taxable income to be generated in the countries where they were recognised and during the periods when they become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. The Business combinations relate to the deferred taxes on intangible assets recognised on the purchase price allocation (Note 2.26). Tax credits reversals relating to share-based payment charge are linked to U.S. leaders\u2019 potential gains on stock options that are tax deductible (\u20ac-3.4m in 2024 versus \u20ac-1.7m in 2023) and are adjusted in relation with the share price development. In 2024, deferred tax liabilities related to the net investment hedge positive revaluation are netted directly against deferred tax assets on capital hybrid distribution and tax losses without any impact on OCI and Equity due to the loss-making situation of the Luxembourg tax unity. Movements in deferred tax assets and liabilities during the year are broken down as follows: Balance Recognised Recognised Business Translation Balance In \u20ac millions as of in Income in Equity & combina-differences as of 1 Statement OCI tions and other 31 December 2024 January Goodwill, Intangible -239.7 17.9 - -4.4 -9.8 -235.9 & accelerated tax depreciation Property, plant and equipment 36.0 14.1 - 0.4 -0.9 49.5 Tax loss carryforwards 36.0 -3.5 3.4 4.9 0.1 40.9 Retirement benefit obligations 12.2 1.1 -1.4 0.5 0.2 12.7 Other liabilities 139.3 6.2 -6.2 3.6 10.6 153.6 Net deferred tax assets/liabilities -16.2 35.9 -4.2 5.0 0.3 20.8 2023 Goodwill, Intangible -247.6 6.8 - -1.6 2.7 -239.7 & accelerated tax depreciation Property, plant and equipment 43.4 -7.9 - 0.4 0.1 36.0 Tax loss carryforwards 23.9 8.2 - -0.2 4.0 36.0 Retirement benefit obligations 12.5 -0.7 1.0 - -0.5 12.2 Other liabilities 109.9 35.0 -1.6 1.1 -5.0 139.3 Net deferred tax assets/liabilities -57.9 41.4 -0.6 -0.3 1.3 -16.2 The deferred tax liabilities on temporary differences in intangible assets amortisation and fixed assets depreciation are related to differences between amounts per consolidation books and amounts per tax books on intangible assets recognised as part of the acquisition; and on fixed assets and goodwill in case of taxable stock acquisition (e.g., eligible under \u00a7338(h)(10) in the US). No deferred tax is recognised for non-tax-deductible goodwill amounts. In 2024, the Group reversed deferred tax valuation allowances for \u20ac21.1m and activated interest limitations for \u20ac22m following a reorganisation of its U.S. based operations. As of 31 December 2024, the Group held an aggregate amount of \u20ac1,505m (\u20ac1,140m in 2023) of tax losses carried forward that can be offset against future taxable income and for which no deferred tax assets have been recognised due to the uncertainty of their future use. The Group has available tax loss and credit carryforwards which expire as follows: 2024 2023 Total Losses Unrecognised Total Losses Unrecognised In \u20ac millions Balance activated balance Balance activated balance < 5 years 76 - 75 38 1 37 5 to 15 years 76 7 69 57 8 49 >15 years 1,527 166 1,361 1,194 140 1,054 Total 1,678 173 1,505 1,289 149 1,140 The increase in tax losses carried forwarded is mainly from Luxembourg, France and Germany. In 2024, the Group activated tax losses in Eurofins Infinity Laboratory Group, LLC for an amount of \u20ac24.0m as part of its U.S. tax unity (Eurofins US Holdings, Inc.). The deferred tax assets on tax losses capitalised mainly include Eurofins Scientific SE (French branch) (\u20ac21.3m), Eurofins US Holdings, Inc. (\u20ac13.6m), Eurofins Biologie Sp\u00e9cialis\u00e9e SAS (\u20ac3.0m) in France and Eurofins Electric & Electronic Product Testing (\u20ac1.0m) in Switzerland, with an expectation to be used within the next seven years. Pillar Two corporate income tax legislation As of December 2023, the government of the Grand Duchy of Luxembourg, where the ultimate parent entity is incorporated, has enacted Pillar Two Global anti-Base Erosion (GloBE) Model rules as per \u201cEuropean Union Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union\u201d which aims to ensure an effective tax rate of at least 15 per cent for in-scope multinationals. Several jurisdictions in which the Group operates have enacted or substantially enacted similar legislation. The Group applies the IAS 12 exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. As of December 2024, most of Eurofins jurisdictions should benefit from the transitional country-by-country report (CbCR) safe harbours and a top-up tax should only be applicable in Ireland (\u20ac 5.0m), where the current domestic corporate income tax rate is below 15 per cent. The impact of the Pillar Two Global Minimum Tax is thus assessed to be limited on both the Group\u2019s effective tax rate and the income tax expense for financial year 2024.",
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"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__126": {
"value": "2.8. Income and deferred tax In 2024, the income tax expense amounted to \u20ac149.1m (\u20ac115.5m in 2023). The components of income tax expense are as follows: In \u20ac millions 2024 2023 Current tax expense -180.1 -156.9 Global Minimum top-up tax -5.0 - Deferred tax income 35.9 41.4 Income tax expense -149.1 -115.5 Eurofins\u2019 operations are subject to income taxes in various jurisdictions. The statutory income tax rate varies by country and the one of Luxembourg remains unchanged at 24.94% in 2024. The reconciliation of the weighted average statutory income tax rate to the effective income tax rate is as follows: In \u20ac millions 2024 2023 Profit before income taxes 554.6 423.3 Theoretical income tax expense -98.0 -68.7 Weighted average theoretical income tax rate (%) 17.7% 16.2% 1Withholding and other taxes-23.0 -23.3 Global Minimum top-up tax -5.0 - 2Non-deductible expenses (-) / Non-taxable income (+)-69.5 -41.9 3Deductible expenses not accounted for in the Consolidated Income Statement114.4 95.6 4Unrecognised tax losses and credit carryforwards-60.0 -61.7 Tax adjustments due to changes in tax treatments -8.0 -15.5 Effective income tax expense -149.1 -115.5 Effective income tax rate 26.9% 27.3% 1 This line includes taxes based on other taxable income aggregate such as CVAE (\u201cCotisation sur la Valeur Ajout\u00e9e des Entreprises\u201d) in France and IRAP (\u201cImposta Regionale Sulle Attivit\u00e0 Produttive\u201d) in Italy as well as withholding taxes and non-recoverable value added tax. 2 Non-deductible expenses are mainly related to (financing) costs not deductible in Luxembourg due to domestic tax rules and the Base Erosion and Anti-Abuse Tax (BEAT) in the U.S. 3 Deductible expenses not accounted for in the Consolidated Income Statement are mainly related to the tax deductible impairments of equity shares performed in Luxemburg but eliminated at consolidation level. 4 Unrecognised tax losses are linked to tax losses for which the probability of use is considered as not sufficient to recognise deferred tax assets as of 31 December 2024. The income tax paid for each period is the following: In \u20ac millions 2024 2023 Income taxes paid -160.7 -139.7 Income taxes paid in 2024 are higher than the amount paid in 2023 in relation with the improvement of the profitability and resulting taxable income. In \u20ac millions 2024 2023 Corporate income tax assets 101.8 118.3 Corporate income tax liabilities 35.5 26.7 Corporate income tax assets and liabilities, net 66.3 91.6 Deferred tax positions are shown on the balance sheet as follows: 2024 2023 Deferred tax Deferred tax Deferred tax Deferred tax In \u20ac millions assets liabilities assets liabilities Total deferred tax assets / (liabilities) 210.1 -189.3 164.0 -180.2 Offset of deferred taxes -79.8 79.8 -70.2 70.2 Deferred tax assets / (liabilities), net 130.3 -109.5 93.8 -110.0 Deferred tax assets and liabilities positions, net - 20.8 - -16.2 Movements in net deferred tax assets and liabilities relate to the following underlying assets and liabilities and tax loss carry forwards (including tax credit carry forwards) as presented in the table below: In \u20ac millions Classification 2024 2023 Balance as of 1 January -16.2 -57.9 Business combinations 5.0 -0.4 Deferred taxes on retirement benefit obligations and FVOCI change in OCI -4.2 1.1 Deferred taxes on net investment hedge change in OCI - - Deferred taxes on hybrid capital distribution change in Equity 3.4 - Tax credit relating to share-based payment charge change in Equity -3.4 -1.7 Deferred tax income Income Statement 35.9 41.4 Translation differences and other 0.3 1.2 Balance as of 31 December 20.8 -16.2 Deferred tax assets are recognised for temporary differences, unused tax loss and tax credits carried forward to the extent that realisation of the related tax benefits is probable. The ultimate realisation of deferred tax assets depends on the taxable income to be generated in the countries where they were recognised and during the periods when they become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. The Business combinations relate to the deferred taxes on intangible assets recognised on the purchase price allocation (Note 2.26). Tax credits reversals relating to share-based payment charge are linked to U.S. leaders\u2019 potential gains on stock options that are tax deductible (\u20ac-3.4m in 2024 versus \u20ac-1.7m in 2023) and are adjusted in relation with the share price development. In 2024, deferred tax liabilities related to the net investment hedge positive revaluation are netted directly against deferred tax assets on capital hybrid distribution and tax losses without any impact on OCI and Equity due to the loss-making situation of the Luxembourg tax unity. Movements in deferred tax assets and liabilities during the year are broken down as follows: Balance Recognised Recognised Business Translation Balance In \u20ac millions as of in Income in Equity & combina-differences as of 1 Statement OCI tions and other 31 December 2024 January Goodwill, Intangible -239.7 17.9 - -4.4 -9.8 -235.9 & accelerated tax depreciation Property, plant and equipment 36.0 14.1 - 0.4 -0.9 49.5 Tax loss carryforwards 36.0 -3.5 3.4 4.9 0.1 40.9 Retirement benefit obligations 12.2 1.1 -1.4 0.5 0.2 12.7 Other liabilities 139.3 6.2 -6.2 3.6 10.6 153.6 Net deferred tax assets/liabilities -16.2 35.9 -4.2 5.0 0.3 20.8 2023 Goodwill, Intangible -247.6 6.8 - -1.6 2.7 -239.7 & accelerated tax depreciation Property, plant and equipment 43.4 -7.9 - 0.4 0.1 36.0 Tax loss carryforwards 23.9 8.2 - -0.2 4.0 36.0 Retirement benefit obligations 12.5 -0.7 1.0 - -0.5 12.2 Other liabilities 109.9 35.0 -1.6 1.1 -5.0 139.3 Net deferred tax assets/liabilities -57.9 41.4 -0.6 -0.3 1.3 -16.2 The deferred tax liabilities on temporary differences in intangible assets amortisation and fixed assets depreciation are related to differences between amounts per consolidation books and amounts per tax books on intangible assets recognised as part of the acquisition; and on fixed assets and goodwill in case of taxable stock acquisition (e.g., eligible under \u00a7338(h)(10) in the US). No deferred tax is recognised for non-tax-deductible goodwill amounts. In 2024, the Group reversed deferred tax valuation allowances for \u20ac21.1m and activated interest limitations for \u20ac22m following a reorganisation of its U.S. based operations. As of 31 December 2024, the Group held an aggregate amount of \u20ac1,505m (\u20ac1,140m in 2023) of tax losses carried forward that can be offset against future taxable income and for which no deferred tax assets have been recognised due to the uncertainty of their future use. The Group has available tax loss and credit carryforwards which expire as follows: 2024 2023 Total Losses Unrecognised Total Losses Unrecognised In \u20ac millions Balance activated balance Balance activated balance < 5 years 76 - 75 38 1 37 5 to 15 years 76 7 69 57 8 49 >15 years 1,527 166 1,361 1,194 140 1,054 Total 1,678 173 1,505 1,289 149 1,140 The increase in tax losses carried forwarded is mainly from Luxembourg, France and Germany. In 2024, the Group activated tax losses in Eurofins Infinity Laboratory Group, LLC for an amount of \u20ac24.0m as part of its U.S. tax unity (Eurofins US Holdings, Inc.). The deferred tax assets on tax losses capitalised mainly include Eurofins Scientific SE (French branch) (\u20ac21.3m), Eurofins US Holdings, Inc. (\u20ac13.6m), Eurofins Biologie Sp\u00e9cialis\u00e9e SAS (\u20ac3.0m) in France and Eurofins Electric & Electronic Product Testing (\u20ac1.0m) in Switzerland, with an expectation to be used within the next seven years. Pillar Two corporate income tax legislation As of December 2023, the government of the Grand Duchy of Luxembourg, where the ultimate parent entity is incorporated, has enacted Pillar Two Global anti-Base Erosion (GloBE) Model rules as per \u201cEuropean Union Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union\u201d which aims to ensure an effective tax rate of at least 15 per cent for in-scope multinationals. Several jurisdictions in which the Group operates have enacted or substantially enacted similar legislation. The Group applies the IAS 12 exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. As of December 2024, most of Eurofins jurisdictions should benefit from the transitional country-by-country report (CbCR) safe harbours and a top-up tax should only be applicable in Ireland (\u20ac 5.0m), where the current domestic corporate income tax rate is below 15 per cent. The impact of the Pillar Two Global Minimum Tax is thus assessed to be limited on both the Group\u2019s effective tax rate and the income tax expense for financial year 2024.",
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"value": "2.9. Property, plant and equipment Office and IT Land, buildings and Machinery and equipment, Assets in In \u20ac millions leasehold laboratory Total furniture and progress improvements equipment vehicles Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2024 Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 1 January Business 32.5 38.1 28.6 0.2 5.1 - 0.1 66.4 38.3 104.7 Combinations Additions 216.2 130.2 222.2 0.3 43.1 27.6 18.1 499.6 158.1 657.7 Divestments -0.4 -0.9 -0.5 - -0.1 - - -0.9 -0.9 -1.9 Disposals -7.1 -10.1 -5.0 -0.1 -1.0 -3.6 - -13.2 -13.8 -27.0 Depreciation -119.7 -143.9 -191.7 -1.1 -52.2 -18.6 - -363.5 -163.6 -527.1 Impairment - - - - - - - - - - Translation differences 28.9 10.8 12.6 -0.3 1.7 -0.1 2.4 45.7 10.4 56.1 2 and otherBalance as of 1,076.3 522.6 566.0 2.1 129.5 36.3 227.1 1,998.8 561.0 2,559.8 31 December Cost 1,723.5 775.5 2,146.4 19.7 475.7 67.2 227.1 4,572.7 862.4 5,435.1 Accumulated -647.2 -253.0 -1,580.5 -17.6 -346.2 -30.8 - -2,573.9 -301.4 -2,875.2 depreciation Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2023 Cost 1,282.4 871.6 1,819.6 28.2 449.7 50.8 234.4 3,786.1 950.6 4,736.7 Accumulated -456.1 -423.0 -1,334.8 -23.1 -306.6 -25.5 - -2,097.5 -471.6 -2,569.1 depreciation Balance as of 826.4 448.6 484.8 5.1 143.1 25.3 234.4 1,688.6 479.0 2,167.7 1 January Business 5.1 17.3 5.1 0.1 1.1 - 0.6 11.9 17.3 29.2 Combinations Additions 207.1 180.4 204.1 1.1 51.8 25.4 5.7 468.7 206.9 675.5 Disposals -8.8 -8.9 -7.2 -0.6 -1.4 -3.3 - -17.4 -12.8 -30.1 Depreciation -105.0 -131.4 -192.0 -3.3 -54.1 -16.4 - -351.1 -151.2 -502.3 Impairment - - - - - - - - - - Translation differences 1.1 -7.5 5.0 0.8 -7.7 -0.1 -34.3 -35.9 -6.7 -42.6 and other Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 31 December Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation 1 Owned land, buildings and leasehold improvements and assets in progress include investment in some owned Group sites and leasehold improvements in third party sites. Land and buildings in owned Group sites represent a value above \u20ac850m. 2 In 2024, over \u20ac40m of the total assets under development were capitalised to buildings and building improvements at sites owned by the company.Goodwill Impairment testing The calculation model description is provided in Note 1.6. For impairment testing, goodwill is allocated to cash generating units (typically one level below segment level, i.e., at the business level), which represent the lowest level at which the goodwill is monitored internally for management purposes. Unless otherwise noted, the basis of the recoverable amount used in the annual impairment tests for the units disclosed further in this Note is the value in use. Key assumptions used in the value in use impairment tests for the units were sales growth rates, EBITDA margin and the rates used for discounting the projected cash flows (WACC). These cash flow projections were determined using Eurofins management\u2019s internal forecasts that cover an initial period from 2025 to 2029 after which a terminal value was calculated for 2030. For terminal value calculation, growth rates were capped at a historical long-term average growth rate. This methodology is consistent with the methodology applied in prior periods. The sales growth rates and EBITDA margin used to estimate cash flows are based on past performance, external market growth assumptions and industry long-term growth averages. Management believes that the volume of sales in each period is the main driver for revenue and costs. Eurofins takes into consideration the impact of inflation on profits, margins, liquidity, climate risk as well as on the overall level of activity in its assumptions. The rates used for discounting the projected cash flows in goodwill impairment testing is based on a Weighted Average Cost of Capital (WACC), which in turn is based on business-specific inputs along with other inputs. The WACC is based on post-tax cost of equity and cost of debt, and is further calculated based on market data and inputs to accurately capture changes to the time value of money, such as the risk-free interest rate, the beta factor and country risk premium. As required by IAS 36, pre-tax discount rate is derived from the WACC. In order to properly reflect the different risk-profiles of different businesses, a WACC is determined for each group of CGUs. The key assumptions used for value in use calculations and values in use are as follows: In \u20ac millions Long term growth rate Pre-tax discount rate Value in use 2024 2023 2024 2023 2024 2023 North America 2.0% 2.5% 7.7% 7.3% 10,415 12,324 France 1.5% 2.0% 8.6% 8.3% 1,824 2,302 DACH 1.5% 2.0% 8.1% 7.6% 1,104 1,369 OEC 2.0% 2.5% 8.5% 8.6% 4,403 3,970 ROW 3.0% 3.5% 8.9% 8.8% 1,943 2,198 Total 19,689 22,163 The average annual growth rate of the revenues over the initial five-year period used in 2024 is between 2.5% and 7.3% depending on the geographical area (was between 0.4% and 7.3% in 2023). The average EBITDA margin used varies between 14% and 26% of the revenues depending on the geographic area for the five-year period (same as in 2023). Long term growth rates used to extrapolate cash flows beyond the initial five-year period have been decreased by 50bps to cap the terminal value pre-tax at an amount inferior to 80% of the total value. This created a decrease of the value in use ca. 2bn\u20ac, still leaving ample headroom vs goodwill values in each CGU. Net assets amount to \u20ac3,052m and include land and buildings net book value in 2024. Impairment test was run at 31 December 2024. In 2024, no impairment is required as these values are above the carrying value of each group of CGUs. As a result, the accumulated impairment was \u20ac13.0m as of 31 December 2024 (same in 2023). The results of the annual impairment test indicate that a reasonably possible change in key assumptions would not cause the value in use to fall below the carrying value for any of the Group CGUs (e.g. increasing or decreasing any assumptions (WACC, Long Term growth rate & Target EBITDA margin), individually or combined with +/-100 bps would not lead to any impairment).2.11. Other intangible assets Intangible assets 2Other intangible In \u20ac millions related to SoftwareTotal 1assets acquisitions2024 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 Balance as of 1 January 646.9 136.5 12.7 796.0 Business combinations 76.8 0.3 -0.2 76.9 Additions - 74.1 0.6 74.8 Disposals - -0.1 - -0.1 Divestment -3.5 -0.2 - -3.6 Depreciation - -70.5 0.9 -69.6 Amortisation of acquired assets -94.7 - - -94.7 Impairment -17.1 - - -17.1 Translation differences and other 25.0 -1.4 1.7 25.3 Balance as of 31 December 633.4 138.7 15.7 787.8 Cost 1,505.5 620.2 22.4 2,148.2 Accumulated amortisation -872.1 -481.6 -6.7 -1,360.3 2023 Cost 1,407.3 492.9 18.0 1,918.2 Accumulated amortisation -623.1 -371.6 -4.4 -999.2 Balance as of 1 January 784.2 121.3 13.6 919.1 Business combinations 9.5 5.2 0.3 15.1 Additions - 71.2 0.8 72.0 Divestment -1.0 -0.5 - -1.5 Depreciation - -61.3 -1.4 -62.7 Amortisation of acquired assets -99.3 - - -99.3 Impairment -29.8 - - -29.8 Translation differences and other -16.6 0.5 -0.7 -16.8 Balance as of 31 December 646.9 136.5 12.7 796.0 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 1 In 2024, intangible assets related to acquisitions increased by \u20ac76.8m. Balance of intangible assets related to acquisitions as of 31 December 2024 include customer relationships (\u20ac562m), technology (\u20ac35m), tradename (\u20ac27m), and other (i.e., branding and marketing, backlog, non-compete agreements assets: \u20ac9m). Main items include customer relationships of Food Chemistry Testing Madison (ex-Covance) (\u20ac76m) andEAG (\u20ac72m) that will be fully amortised in 8 years. 2 Software includes \u20ac59.9m of internal development costs capitalised in 2024 (versus \u20ac64m in 2023). ",
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"value": "2.9. Property, plant and equipment Office and IT Land, buildings and Machinery and equipment, Assets in In \u20ac millions leasehold laboratory Total furniture and progress improvements equipment vehicles Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2024 Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 1 January Business 32.5 38.1 28.6 0.2 5.1 - 0.1 66.4 38.3 104.7 Combinations Additions 216.2 130.2 222.2 0.3 43.1 27.6 18.1 499.6 158.1 657.7 Divestments -0.4 -0.9 -0.5 - -0.1 - - -0.9 -0.9 -1.9 Disposals -7.1 -10.1 -5.0 -0.1 -1.0 -3.6 - -13.2 -13.8 -27.0 Depreciation -119.7 -143.9 -191.7 -1.1 -52.2 -18.6 - -363.5 -163.6 -527.1 Impairment - - - - - - - - - - Translation differences 28.9 10.8 12.6 -0.3 1.7 -0.1 2.4 45.7 10.4 56.1 2 and otherBalance as of 1,076.3 522.6 566.0 2.1 129.5 36.3 227.1 1,998.8 561.0 2,559.8 31 December Cost 1,723.5 775.5 2,146.4 19.7 475.7 67.2 227.1 4,572.7 862.4 5,435.1 Accumulated -647.2 -253.0 -1,580.5 -17.6 -346.2 -30.8 - -2,573.9 -301.4 -2,875.2 depreciation Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2023 Cost 1,282.4 871.6 1,819.6 28.2 449.7 50.8 234.4 3,786.1 950.6 4,736.7 Accumulated -456.1 -423.0 -1,334.8 -23.1 -306.6 -25.5 - -2,097.5 -471.6 -2,569.1 depreciation Balance as of 826.4 448.6 484.8 5.1 143.1 25.3 234.4 1,688.6 479.0 2,167.7 1 January Business 5.1 17.3 5.1 0.1 1.1 - 0.6 11.9 17.3 29.2 Combinations Additions 207.1 180.4 204.1 1.1 51.8 25.4 5.7 468.7 206.9 675.5 Disposals -8.8 -8.9 -7.2 -0.6 -1.4 -3.3 - -17.4 -12.8 -30.1 Depreciation -105.0 -131.4 -192.0 -3.3 -54.1 -16.4 - -351.1 -151.2 -502.3 Impairment - - - - - - - - - - Translation differences 1.1 -7.5 5.0 0.8 -7.7 -0.1 -34.3 -35.9 -6.7 -42.6 and other Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 31 December Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation 1 Owned land, buildings and leasehold improvements and assets in progress include investment in some owned Group sites and leasehold improvements in third party sites. Land and buildings in owned Group sites represent a value above \u20ac850m. 2 In 2024, over \u20ac40m of the total assets under development were capitalised to buildings and building improvements at sites owned by the company.2.11. Other intangible assets Intangible assets 2Other intangible In \u20ac millions related to SoftwareTotal 1assets acquisitions2024 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 Balance as of 1 January 646.9 136.5 12.7 796.0 Business combinations 76.8 0.3 -0.2 76.9 Additions - 74.1 0.6 74.8 Disposals - -0.1 - -0.1 Divestment -3.5 -0.2 - -3.6 Depreciation - -70.5 0.9 -69.6 Amortisation of acquired assets -94.7 - - -94.7 Impairment -17.1 - - -17.1 Translation differences and other 25.0 -1.4 1.7 25.3 Balance as of 31 December 633.4 138.7 15.7 787.8 Cost 1,505.5 620.2 22.4 2,148.2 Accumulated amortisation -872.1 -481.6 -6.7 -1,360.3 2023 Cost 1,407.3 492.9 18.0 1,918.2 Accumulated amortisation -623.1 -371.6 -4.4 -999.2 Balance as of 1 January 784.2 121.3 13.6 919.1 Business combinations 9.5 5.2 0.3 15.1 Additions - 71.2 0.8 72.0 Divestment -1.0 -0.5 - -1.5 Depreciation - -61.3 -1.4 -62.7 Amortisation of acquired assets -99.3 - - -99.3 Impairment -29.8 - - -29.8 Translation differences and other -16.6 0.5 -0.7 -16.8 Balance as of 31 December 646.9 136.5 12.7 796.0 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 1 In 2024, intangible assets related to acquisitions increased by \u20ac76.8m. Balance of intangible assets related to acquisitions as of 31 December 2024 include customer relationships (\u20ac562m), technology (\u20ac35m), tradename (\u20ac27m), and other (i.e., branding and marketing, backlog, non-compete agreements assets: \u20ac9m). Main items include customer relationships of Food Chemistry Testing Madison (ex-Covance) (\u20ac76m) andEAG (\u20ac72m) that will be fully amortised in 8 years. 2 Software includes \u20ac59.9m of internal development costs capitalised in 2024 (versus \u20ac64m in 2023). ",
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"value": "2.9. Property, plant and equipment Office and IT Land, buildings and Machinery and equipment, Assets in In \u20ac millions leasehold laboratory Total furniture and progress improvements equipment vehicles Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2024 Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 1 January Business 32.5 38.1 28.6 0.2 5.1 - 0.1 66.4 38.3 104.7 Combinations Additions 216.2 130.2 222.2 0.3 43.1 27.6 18.1 499.6 158.1 657.7 Divestments -0.4 -0.9 -0.5 - -0.1 - - -0.9 -0.9 -1.9 Disposals -7.1 -10.1 -5.0 -0.1 -1.0 -3.6 - -13.2 -13.8 -27.0 Depreciation -119.7 -143.9 -191.7 -1.1 -52.2 -18.6 - -363.5 -163.6 -527.1 Impairment - - - - - - - - - - Translation differences 28.9 10.8 12.6 -0.3 1.7 -0.1 2.4 45.7 10.4 56.1 2 and otherBalance as of 1,076.3 522.6 566.0 2.1 129.5 36.3 227.1 1,998.8 561.0 2,559.8 31 December Cost 1,723.5 775.5 2,146.4 19.7 475.7 67.2 227.1 4,572.7 862.4 5,435.1 Accumulated -647.2 -253.0 -1,580.5 -17.6 -346.2 -30.8 - -2,573.9 -301.4 -2,875.2 depreciation Right of Right of Right of Right of 1use Owned use Owned use Owned1OwnedOwned use Total assets assets assets assets 2023 Cost 1,282.4 871.6 1,819.6 28.2 449.7 50.8 234.4 3,786.1 950.6 4,736.7 Accumulated -456.1 -423.0 -1,334.8 -23.1 -306.6 -25.5 - -2,097.5 -471.6 -2,569.1 depreciation Balance as of 826.4 448.6 484.8 5.1 143.1 25.3 234.4 1,688.6 479.0 2,167.7 1 January Business 5.1 17.3 5.1 0.1 1.1 - 0.6 11.9 17.3 29.2 Combinations Additions 207.1 180.4 204.1 1.1 51.8 25.4 5.7 468.7 206.9 675.5 Disposals -8.8 -8.9 -7.2 -0.6 -1.4 -3.3 - -17.4 -12.8 -30.1 Depreciation -105.0 -131.4 -192.0 -3.3 -54.1 -16.4 - -351.1 -151.2 -502.3 Impairment - - - - - - - - - - Translation differences 1.1 -7.5 5.0 0.8 -7.7 -0.1 -34.3 -35.9 -6.7 -42.6 and other Balance as of 925.8 498.6 499.7 3.2 132.9 30.9 206.4 1,764.8 532.6 2,297.4 31 December Cost 1,454.8 795.6 1,926.3 29.4 449.0 57.6 206.4 4,036.5 882.6 4,919.1 Accumulated -529.0 -297.0 -1,426.6 -26.2 -316.1 -26.7 - -2,271.7 -350.0 -2,621.7 depreciation 1 Owned land, buildings and leasehold improvements and assets in progress include investment in some owned Group sites and leasehold improvements in third party sites. Land and buildings in owned Group sites represent a value above \u20ac850m. 2 In 2024, over \u20ac40m of the total assets under development were capitalised to buildings and building improvements at sites owned by the company. Write-offs and losses on disposal of property, plant and equipment amounted to \u20ac3.1m in 2024 (\u20ac10.1m in 2023). In \u20ac millions Note 2024 2023 Additions (from table above) 499.6 468.7 Capex trade accruals and payables change of the period 2.25 -46.0 9.5 Purchase of property, plant and equipment (Cash Flow Statement) 453.6 478.1In 2024, the Group acquired some buildings as part of its new acquisitions for an amount of \u20ac10.1m (\u20ac3m in 2023), included in property, plant and equipment, and located in various locations across the United States: Concord City, New Hamphire, Georgia for Eastern Analytical and Atlanta City, Georgia for Analytical Environment. The Group acquired also right-of-use assets of operating leases for an amount of \u20ac39.5m in 2024.",
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"f0__s8__6__136-1": {
"value": "2.10. Goodwill Eurofins has identified five groups of cash generating units: France, DACH countries (Germany/Austria/Switzerland), Other European Countries (OEC), North America and Rest of the World (ROW). The following is a summary of the goodwill allocation for each group of CGUs as of 31 December: In \u20ac millions North France DACH OECROW Total 2024 America Opening balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Acquisition through business 112.6 1.0 36.5 31.8 1.1 183.1 1combinationsDivestment - -0.4 -3.2 -5.5 -20.2 -29.2 Impairment - - - - - - 2Translation differences and other142.5 3.7 -7.7 -0.1 -3.0 135.4 Closing balance 2,242.0 969.3 363.9 806.3 459.1 4,840.7 Gross value 2,242.0 969.3 363.9 808.3 470.1 4,853.7 Impairment - - - -2.0 -11.0 -13.0 North 2023 France DACH OECROW Total America Gross value 2,039.0 984.2 319.8 703.0 491.1 4,537.1 Impairment - - - 2.0 11.0 13.0 Opening balance 2,039.0 984.2 319.8 701.0 480.1 4,524.1 Acquisition through business 10.7 2.8 16.2 62.3 22.3 114.3 1combinationsDivestment -1.2 -6.1 - -1.7 - -9.0 Impairment - - - - - - 2Translation differences and other-61.5 -15.9 2.3 18.4 -21.2 -78.0 Closing balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Gross value 1,987.0 965.0 338.2 782.0 492.2 4,564.4 Impairment - - - -2.0 -11.0 -13.0 1 In 2024, some amounts have been modified in the 12 months period in Belgium for an amount of \u20ac3.2m. 2 In 2024, part of the Goodwill recorded has been reallocated between the group of CGUs in relation with acquisitions in mutli-countries: Rest of the World \u20ac-2.8m, DACH \u20ac-7.2m and North America \u20ac+9.9m, Other European Countries \u20ac-3.7m, France \u20ac+3.7m. The \u201cAcquisition through business combinations\u201d and \u201cDivestment\u201d disclosures are further detailed in Note 2.26, 3.2 and 3.4. Goodwill Impairment testing The calculation model description is provided in Note 1.6. For impairment testing, goodwill is allocated to cash generating units (typically one level below segment level, i.e., at the business level), which represent the lowest level at which the goodwill is monitored internally for management purposes. Unless otherwise noted, the basis of the recoverable amount used in the annual impairment tests for the units disclosed further in this Note is the value in use. Key assumptions used in the value in use impairment tests for the units were sales growth rates, EBITDA margin and the rates used for discounting the projected cash flows (WACC). These cash flow projections were determined using Eurofins management\u2019s internal forecasts that cover an initial period from 2025 to 2029 after which a terminal value was calculated for 2030. For terminal value calculation, growth rates were capped at a historical long-term average growth rate. This methodology is consistent with the methodology applied in prior periods. The sales growth rates and EBITDA margin used to estimate cash flows are based on past performance, external market growth assumptions and industry long-term growth averages. Management believes that the volume of sales in each period is the main driver for revenue and costs. Eurofins takes into consideration the impact of inflation on profits, margins, liquidity, climate risk as well as on the overall level of activity in its assumptions. The rates used for discounting the projected cash flows in goodwill impairment testing is based on a Weighted Average Cost of Capital (WACC), which in turn is based on business-specific inputs along with other inputs. The WACC is based on post-tax cost of equity and cost of debt, and is further calculated based on market data and inputs to accurately capture changes to the time value of money, such as the risk-free interest rate, the beta factor and country risk premium. As required by IAS 36, pre-tax discount rate is derived from the WACC. In order to properly reflect the different risk-profiles of different businesses, a WACC is determined for each group of CGUs. The key assumptions used for value in use calculations and values in use are as follows: In \u20ac millions Long term growth rate Pre-tax discount rate Value in use 2024 2023 2024 2023 2024 2023 North America 2.0% 2.5% 7.7% 7.3% 10,415 12,324 France 1.5% 2.0% 8.6% 8.3% 1,824 2,302 DACH 1.5% 2.0% 8.1% 7.6% 1,104 1,369 OEC 2.0% 2.5% 8.5% 8.6% 4,403 3,970 ROW 3.0% 3.5% 8.9% 8.8% 1,943 2,198 Total 19,689 22,163 The average annual growth rate of the revenues over the initial five-year period used in 2024 is between 2.5% and 7.3% depending on the geographical area (was between 0.4% and 7.3% in 2023). The average EBITDA margin used varies between 14% and 26% of the revenues depending on the geographic area for the five-year period (same as in 2023). Long term growth rates used to extrapolate cash flows beyond the initial five-year period have been decreased by 50bps to cap the terminal value pre-tax at an amount inferior to 80% of the total value. This created a decrease of the value in use ca. 2bn\u20ac, still leaving ample headroom vs goodwill values in each CGU. Net assets amount to \u20ac3,052m and include land and buildings net book value in 2024. Impairment test was run at 31 December 2024. In 2024, no impairment is required as these values are above the carrying value of each group of CGUs. As a result, the accumulated impairment was \u20ac13.0m as of 31 December 2024 (same in 2023). The results of the annual impairment test indicate that a reasonably possible change in key assumptions would not cause the value in use to fall below the carrying value for any of the Group CGUs (e.g. increasing or decreasing any assumptions (WACC, Long Term growth rate & Target EBITDA margin), individually or combined with +/-100 bps would not lead to any impairment).The goodwill is attributable to the workforce of the acquired business and the synergies expected to arise after acquisition.",
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},
"f0__s8__6__135-1": {
"value": "2.10. Goodwill Eurofins has identified five groups of cash generating units: France, DACH countries (Germany/Austria/Switzerland), Other European Countries (OEC), North America and Rest of the World (ROW). The following is a summary of the goodwill allocation for each group of CGUs as of 31 December: In \u20ac millions North France DACH OECROW Total 2024 America Opening balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Acquisition through business 112.6 1.0 36.5 31.8 1.1 183.1 1combinationsDivestment - -0.4 -3.2 -5.5 -20.2 -29.2 Impairment - - - - - - 2Translation differences and other142.5 3.7 -7.7 -0.1 -3.0 135.4 Closing balance 2,242.0 969.3 363.9 806.3 459.1 4,840.7 Gross value 2,242.0 969.3 363.9 808.3 470.1 4,853.7 Impairment - - - -2.0 -11.0 -13.0 North 2023 France DACH OECROW Total America Gross value 2,039.0 984.2 319.8 703.0 491.1 4,537.1 Impairment - - - 2.0 11.0 13.0 Opening balance 2,039.0 984.2 319.8 701.0 480.1 4,524.1 Acquisition through business 10.7 2.8 16.2 62.3 22.3 114.3 1combinationsDivestment -1.2 -6.1 - -1.7 - -9.0 Impairment - - - - - - 2Translation differences and other-61.5 -15.9 2.3 18.4 -21.2 -78.0 Closing balance 1,987.0 965.0 338.2 780.0 481.2 4,551.4 Gross value 1,987.0 965.0 338.2 782.0 492.2 4,564.4 Impairment - - - -2.0 -11.0 -13.0 1 In 2024, some amounts have been modified in the 12 months period in Belgium for an amount of \u20ac3.2m. 2 In 2024, part of the Goodwill recorded has been reallocated between the group of CGUs in relation with acquisitions in mutli-countries: Rest of the World \u20ac-2.8m, DACH \u20ac-7.2m and North America \u20ac+9.9m, Other European Countries \u20ac-3.7m, France \u20ac+3.7m. The \u201cAcquisition through business combinations\u201d and \u201cDivestment\u201d disclosures are further detailed in Note 2.26, 3.2 and 3.4. Goodwill Impairment testing The calculation model description is provided in Note 1.6. For impairment testing, goodwill is allocated to cash generating units (typically one level below segment level, i.e., at the business level), which represent the lowest level at which the goodwill is monitored internally for management purposes. Unless otherwise noted, the basis of the recoverable amount used in the annual impairment tests for the units disclosed further in this Note is the value in use. Key assumptions used in the value in use impairment tests for the units were sales growth rates, EBITDA margin and the rates used for discounting the projected cash flows (WACC). These cash flow projections were determined using Eurofins management\u2019s internal forecasts that cover an initial period from 2025 to 2029 after which a terminal value was calculated for 2030. For terminal value calculation, growth rates were capped at a historical long-term average growth rate. This methodology is consistent with the methodology applied in prior periods. The sales growth rates and EBITDA margin used to estimate cash flows are based on past performance, external market growth assumptions and industry long-term growth averages. Management believes that the volume of sales in each period is the main driver for revenue and costs. Eurofins takes into consideration the impact of inflation on profits, margins, liquidity, climate risk as well as on the overall level of activity in its assumptions. The rates used for discounting the projected cash flows in goodwill impairment testing is based on a Weighted Average Cost of Capital (WACC), which in turn is based on business-specific inputs along with other inputs. The WACC is based on post-tax cost of equity and cost of debt, and is further calculated based on market data and inputs to accurately capture changes to the time value of money, such as the risk-free interest rate, the beta factor and country risk premium. As required by IAS 36, pre-tax discount rate is derived from the WACC. In order to properly reflect the different risk-profiles of different businesses, a WACC is determined for each group of CGUs. The key assumptions used for value in use calculations and values in use are as follows: In \u20ac millions Long term growth rate Pre-tax discount rate Value in use 2024 2023 2024 2023 2024 2023 North America 2.0% 2.5% 7.7% 7.3% 10,415 12,324 France 1.5% 2.0% 8.6% 8.3% 1,824 2,302 DACH 1.5% 2.0% 8.1% 7.6% 1,104 1,369 OEC 2.0% 2.5% 8.5% 8.6% 4,403 3,970 ROW 3.0% 3.5% 8.9% 8.8% 1,943 2,198 Total 19,689 22,163 The average annual growth rate of the revenues over the initial five-year period used in 2024 is between 2.5% and 7.3% depending on the geographical area (was between 0.4% and 7.3% in 2023). The average EBITDA margin used varies between 14% and 26% of the revenues depending on the geographic area for the five-year period (same as in 2023). Long term growth rates used to extrapolate cash flows beyond the initial five-year period have been decreased by 50bps to cap the terminal value pre-tax at an amount inferior to 80% of the total value. This created a decrease of the value in use ca. 2bn\u20ac, still leaving ample headroom vs goodwill values in each CGU. Net assets amount to \u20ac3,052m and include land and buildings net book value in 2024. Impairment test was run at 31 December 2024. In 2024, no impairment is required as these values are above the carrying value of each group of CGUs. As a result, the accumulated impairment was \u20ac13.0m as of 31 December 2024 (same in 2023). The results of the annual impairment test indicate that a reasonably possible change in key assumptions would not cause the value in use to fall below the carrying value for any of the Group CGUs (e.g. increasing or decreasing any assumptions (WACC, Long Term growth rate & Target EBITDA margin), individually or combined with +/-100 bps would not lead to any impairment).2.11. Other intangible assets Intangible assets 2Other intangible In \u20ac millions related to SoftwareTotal 1assets acquisitions2024 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 Balance as of 1 January 646.9 136.5 12.7 796.0 Business combinations 76.8 0.3 -0.2 76.9 Additions - 74.1 0.6 74.8 Disposals - -0.1 - -0.1 Divestment -3.5 -0.2 - -3.6 Depreciation - -70.5 0.9 -69.6 Amortisation of acquired assets -94.7 - - -94.7 Impairment -17.1 - - -17.1 Translation differences and other 25.0 -1.4 1.7 25.3 Balance as of 31 December 633.4 138.7 15.7 787.8 Cost 1,505.5 620.2 22.4 2,148.2 Accumulated amortisation -872.1 -481.6 -6.7 -1,360.3 2023 Cost 1,407.3 492.9 18.0 1,918.2 Accumulated amortisation -623.1 -371.6 -4.4 -999.2 Balance as of 1 January 784.2 121.3 13.6 919.1 Business combinations 9.5 5.2 0.3 15.1 Additions - 71.2 0.8 72.0 Divestment -1.0 -0.5 - -1.5 Depreciation - -61.3 -1.4 -62.7 Amortisation of acquired assets -99.3 - - -99.3 Impairment -29.8 - - -29.8 Translation differences and other -16.6 0.5 -0.7 -16.8 Balance as of 31 December 646.9 136.5 12.7 796.0 Cost 1,384.5 563.0 18.6 1,966.1 Accumulated amortisation -737.6 -426.5 -5.9 -1,170.1 1 In 2024, intangible assets related to acquisitions increased by \u20ac76.8m. Balance of intangible assets related to acquisitions as of 31 December 2024 include customer relationships (\u20ac562m), technology (\u20ac35m), tradename (\u20ac27m), and other (i.e., branding and marketing, backlog, non-compete agreements assets: \u20ac9m). Main items include customer relationships of Food Chemistry Testing Madison (ex-Covance) (\u20ac76m) andEAG (\u20ac72m) that will be fully amortised in 8 years. 2 Software includes \u20ac59.9m of internal development costs capitalised in 2024 (versus \u20ac64m in 2023). The goodwill is attributable to the workforce of the acquired business and the synergies expected to arise after acquisition. The portion of goodwill and other intangible assets related to acquisitions completed in 2024 that is tax deductible represents an amount of \u20ac154.2m (especially on Ascend and Infinity).",
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__147-1": {
"value": "2.12. Investments in associates Investment in associates (details in Note 3.6) amounted to \u20ac5.9m in 2024 (\u20ac5.3m in 2023). Other investments in associates were as follows: Main associates undertaking: Total Revenues Net profit Equity % of interest In \u20ac millions assets 12024Fasmac Co. Ltd. (JP) 11.1 1.3 9.5 8.6 41% Eurofins Laboratoire Coeur de France SAEML (FR) 7.5 0.7 4.1 2.0 49% Dermscan Asia Co., Ltd (TH) 1.4 0.4 1.5 1.2 34% 2Z.F.D GmbH (DE)- - - - 33% 12023Fasmac Co. Ltd. (JP) 11.0 1.0 9.7 8.2 41% Eurofins Laboratoire Coeur de France SAEML (FR) 5.9 -0.3 3.2 1.3 49% Dermscan Asia Co., Ltd (TH)1.2 0.3 1.4 1.1 34% Z.F.D GmbH (DE) 1.7 - 1.3 0.8 33% 1 Unaudited figures. 2 Z.F.D.GmbH (DE) figures from current period are not available. TREX, Ltd (ZA) and Studio Radiologico Ruggiero revenues, net profit and total assets are not available, but immaterial for the current period. No investments in associates were made in publicly traded entities. These six companies are not considered to be material to the Group. Share of profit of associates amounted to \u20ac1.0m in 2024 (\u20ac0.4m in 2023). 3.6. Other subsidiaries undertakings The companies listed below are consolidated by Equity method (Note 2.12): ISO Interest by Entry Company Subsidiary of: code the Group date Z.F.D. GmbH DE Eurofins \u00d6kometric GmbH 33.0% 01/03 Eurofins Laboratoire C\u0153ur de France SAEML FR Eurofins Microbiologie France Holding SAS 49.0% 12/12 ISO Interest by Entry Company Subsidiary of: code the Group date Fasmac Co. Ltd. JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 41.0% 01/06 Dermscan Asia Co., Ltd. TH Eurofins Laboratoire Dermscan SAS 34.0% 11/18 T-rex Ltd. ZA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 20.0% 02/19 Studio Radiologico Ruggiero Srl IT Eurofins Lamm Srl 20.0% 09/23 ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__146-1": {
"value": "2.12. Investments in associates Investment in associates (details in Note 3.6) amounted to \u20ac5.9m in 2024 (\u20ac5.3m in 2023). Other investments in associates were as follows: Main associates undertaking: Total Revenues Net profit Equity % of interest In \u20ac millions assets 12024Fasmac Co. Ltd. (JP) 11.1 1.3 9.5 8.6 41% Eurofins Laboratoire Coeur de France SAEML (FR) 7.5 0.7 4.1 2.0 49% Dermscan Asia Co., Ltd (TH) 1.4 0.4 1.5 1.2 34% 2Z.F.D GmbH (DE)- - - - 33% 12023Fasmac Co. Ltd. (JP) 11.0 1.0 9.7 8.2 41% Eurofins Laboratoire Coeur de France SAEML (FR) 5.9 -0.3 3.2 1.3 49% Dermscan Asia Co., Ltd (TH)1.2 0.3 1.4 1.1 34% Z.F.D GmbH (DE) 1.7 - 1.3 0.8 33% 1 Unaudited figures. 2 Z.F.D.GmbH (DE) figures from current period are not available. TREX, Ltd (ZA) and Studio Radiologico Ruggiero revenues, net profit and total assets are not available, but immaterial for the current period. No investments in associates were made in publicly traded entities. These six companies are not considered to be material to the Group. Share of profit of associates amounted to \u20ac1.0m in 2024 (\u20ac0.4m in 2023). 3. Scope of the Group",
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"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__145-1": {
"value": "2.12. Investments in associates Investment in associates (details in Note 3.6) amounted to \u20ac5.9m in 2024 (\u20ac5.3m in 2023). Other investments in associates were as follows: Main associates undertaking: Total Revenues Net profit Equity % of interest In \u20ac millions assets 12024Fasmac Co. Ltd. (JP) 11.1 1.3 9.5 8.6 41% Eurofins Laboratoire Coeur de France SAEML (FR) 7.5 0.7 4.1 2.0 49% Dermscan Asia Co., Ltd (TH) 1.4 0.4 1.5 1.2 34% 2Z.F.D GmbH (DE)- - - - 33% 12023Fasmac Co. Ltd. (JP) 11.0 1.0 9.7 8.2 41% Eurofins Laboratoire Coeur de France SAEML (FR) 5.9 -0.3 3.2 1.3 49% Dermscan Asia Co., Ltd (TH)1.2 0.3 1.4 1.1 34% Z.F.D GmbH (DE) 1.7 - 1.3 0.8 33% 1 Unaudited figures. 2 Z.F.D.GmbH (DE) figures from current period are not available. TREX, Ltd (ZA) and Studio Radiologico Ruggiero revenues, net profit and total assets are not available, but immaterial for the current period. No investments in associates were made in publicly traded entities. These six companies are not considered to be material to the Group. Share of profit of associates amounted to \u20ac1.0m in 2024 (\u20ac0.4m in 2023). 3.6. Other subsidiaries undertakings The companies listed below are consolidated by Equity method (Note 2.12): ISO Interest by Entry Company Subsidiary of: code the Group date Z.F.D. GmbH DE Eurofins \u00d6kometric GmbH 33.0% 01/03 Eurofins Laboratoire C\u0153ur de France SAEML FR Eurofins Microbiologie France Holding SAS 49.0% 12/12 ISO Interest by Entry Company Subsidiary of: code the Group date Fasmac Co. Ltd. JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 41.0% 01/06 Dermscan Asia Co., Ltd. TH Eurofins Laboratoire Dermscan SAS 34.0% 11/18 T-rex Ltd. ZA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 20.0% 02/19 Studio Radiologico Ruggiero Srl IT Eurofins Lamm Srl 20.0% 09/23 ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__144-1": {
"value": "2.12. Investments in associates Investment in associates (details in Note 3.6) amounted to \u20ac5.9m in 2024 (\u20ac5.3m in 2023). Other investments in associates were as follows: Main associates undertaking: Total Revenues Net profit Equity % of interest In \u20ac millions assets 12024Fasmac Co. Ltd. (JP) 11.1 1.3 9.5 8.6 41% Eurofins Laboratoire Coeur de France SAEML (FR) 7.5 0.7 4.1 2.0 49% Dermscan Asia Co., Ltd (TH) 1.4 0.4 1.5 1.2 34% 2Z.F.D GmbH (DE)- - - - 33% 12023Fasmac Co. Ltd. (JP) 11.0 1.0 9.7 8.2 41% Eurofins Laboratoire Coeur de France SAEML (FR) 5.9 -0.3 3.2 1.3 49% Dermscan Asia Co., Ltd (TH)1.2 0.3 1.4 1.1 34% Z.F.D GmbH (DE) 1.7 - 1.3 0.8 33% 1 Unaudited figures. 2 Z.F.D.GmbH (DE) figures from current period are not available. TREX, Ltd (ZA) and Studio Radiologico Ruggiero revenues, net profit and total assets are not available, but immaterial for the current period. No investments in associates were made in publicly traded entities. These six companies are not considered to be material to the Group. Share of profit of associates amounted to \u20ac1.0m in 2024 (\u20ac0.4m in 2023). 2.13. Non-current financial assets Non-current Non-current Non-current financial In \u20ac millions financial assets at financial assets at assets at amortised Total 2024 1FVTOCI2FVTPLcost Balance as of 1 January - 19.3 59.0 78.3 Changes : Acquisitions/additions - - 7.5 7.5 Sales/redemptions/reductions - - -3.9 -3.9 Business combinations - - -0.9 -0.9 Value adjustment through OCI - 28.8 - 28.8 Value adjustment through P&L - - - - Translation differences and other - 1.0 0.7 1.7 Balance as of 31 December - 49.1 62.4 111.5 2023 Balance as of 1 January 2.6 21.8 54.1 78.4 Changes : Acquisitions/additions - - 8.7 8.7 Sales/redemptions/reductions - - -10.2 -10.2 Business combinations -2.6 - 8.2 5.6 Value adjustment through OCI - -1.6 - -1.6 Value adjustment through P&L - - - - Translation differences and other - -0.9 -1.8 -2.6 Balance as of 31 December - 19.3 59.0 78.3 1 Fair value through profit or loss 2 Fair value through other comprehensive income FVTOCI relates to an investment in Vimta Labs Limited, a publicly listed company in India. Non-current financial assets at amortised cost are mainly lease deposits.2.15. Trade receivables In \u20ac millions 2024 2023 Trade receivables (gross) 1,154.9 1,136.1 Valuation allowance -60.5 -63.3 Trade receivables, net 1,094.3 1,072.8 The ageing analysis of trade receivables (gross) is set out below: In \u20ac millions 2024 2023 Current 778.7 767.3 Overdue 1-90 days 263.6 246.9 Overdue 91-360 days 52.2 55.5 Overdue > 360 days 60.3 66.4 Total 1,154.9 1,136.1 Provision for impairment of trade receivables amounts to \u20ac60.5m in 2024 (\u20ac63.3m in 2023). In \u20ac millions Valuation allowance 2024 2023 Balance as of 1 January 63.3 57.9 Additional allowance 9.2 27.6 Reversal -17.0 -22.0 Business Combinations 2.3 0.4 Divestment -0.4 - Translation differences and other 3.0 -0.6 Balance as of 31 December 60.5 63.3 The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables mentioned above. The loss allowance at 31 December 2024 and 31 December 2023 was determined as follows: 1-90 days 91-360 days Over 360 days In \u20ac millions Current past due past due past due2024 1Expected credit loss rates 0.6% 2.3% 21.1% 69.9%Trade accounts receivable (excl. VAT) 713.4 243.9 48.0 56.0 1,061.4 Contract assets (excl. VAT) 280.4 280.4 Loss allowance 5.6 5.7 10.1 39.1 60.5 1 A litigation of \u20ac19.5m related to Covid-19 activities is still pending in the Netherlands and partly accrued. 2023 1Expected credit loss rates 0.5% 2.2% 19.1% 68.8%Trade accounts receivable (excl. VAT) 711.1 230.7 52.3 62.4 1,056.5 Contract assets (excl. VAT) 283.4 283.4 Loss allowance 5.3 5.0 10.0 42.9 63.3 The Group does not hold any collateral as security. For more details regarding the credit risk of the Group, refer to Note 2.30. The contract assets were quite stable in 2024 vs 2023, like the contract liabilities.2.17. Cash and cash equivalents, bank overdrafts and Net Debt Cash and cash equivalents less bank overdrafts In \u20ac millions 2024 2023 Short term deposits 83.3 472.1 Cash in hand 530.6 749.1 Cash and cash equivalents 613.9 1,221.2 Bank overdrafts -0.6 -0.2 Total 613.2 1,220.9 Short term deposits with banks with a maturity below 3 months are mostly owned by Eurofins Finance Luxembourg S.\u00e0 r.l. for \u20ac54.9m. Net debt In \u20ac millions Note 2024 2023 Total borrowings 2.18 3,610.3 3,926.7 Cash and cash equivalents -613.9 -1,221.2 Total 2,996.4 2,705.52.18. Borrowings Variation of borrowings In \u20ac millions Short Treas-Schuld- Com-term Bank Lease Issu-ury 2024 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,700 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Cash impact Increase of borrowings - - 30.0 50.0 38.0 - - - 118.0 Repayment of borrowings -447.8 - - - -30.0 - - - -477.7 Repayment of lease 1- - - - - -160.8 - - -160.8 liabilitiesNon cash impact Lease subscriptions - - - - - 158.1 - - 158.1 Exit of lease liabilities - - - - - -17.3 - - -17.3 Amortisation of issuance - - - - - - 4.8 - 4.8 costs Business combinations - - - - 3.9 38.0 - - 42.0 Divestment - - - - - -1.0 - - -1.0 Treasury shares in transit - - - - - - - 2.5 2.5 Translation differences - - - - 3.1 11.5 - - 14.6 and other Total 2,252.2 536.5 30.0 50.0 152.3 607.5 -21.3 2.5 3,609.7 Bank overdrafts 0.6 Balance as of 31 3,610.3 December Short Treas-Schuld-Com-term Bank Lease Issu-ury 2023 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,100.0 536.5 75.0 - 109.9 527.6 -26.8 - 3,322.2 Cash impact Increase of borrowings 600.0 - - - 42.6 - -4.1 - 638.5 Repayment of borrowings - - -75.0 - -15.0 - - - -90.0 Repayment of lease 1- - - - - -151.2 - - -151.2 liabilities- Non cash impact - Lease subscriptions - - - - - 206.9 - - 206.9 Exit of lease liabilities - - - - - -14.1 - - -14.1 Amortisation of issuance - - - - - - 4.7 - 4.7 costs Business combinations - - - - 2.2 17.6 - - 19.8 Translation differences - - - - -2.5 -7.8 - - -10.3 and other Total 2,700.0 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Bank overdrafts 0.2 Balance as of 31 3,926.7 December 1 Repayment of lease liabilities excl. interest paid (Note 2.7) The split of the borrowings between current and non-current are as follows:In \u20ac millions 2024 2023 Current Non-Current Total Current Non-Current Total Bonds - 2,252.2 2,252.2 447.8 2,252.2 2,700.0 Schuldschein loan 233.5 303.0 536.5 - 536.5 536.5 Commercial paper 30.0 - 30.0 - - - Short term Money Market 50.0 - 50.0 - - - lines Bank borrowings 16.3 136.0 152.3 15.1 122.0 137.2 Lease liabilities 150.2 457.3 607.5 142.7 436.1 578.9 Issuance costs -4.3 -17.0 -21.3 -4.8 -21.3 -26.1 Treasury shares in transit 2.5 - 2.5 - - - Bank overdrafts 0.6 - 0.6 0.2 - 0.2 Total borrowings 478.8 3,131.5 3,610.3 601.1 3,325.6 3,926.7 Eurobonds In \u20ac millions 31 December 31 December Nominal Nominal Issue date Maturity 2024 2023 value upon interest rate issuance Eurobond 2024 - 447.8 650.0 2.125% July 2017 July 2024 Eurobond 2026 302.2 302.2 600.0 3.75% May 2020 July 2026 Eurobond 2029 600.0 600.0 600.0 4.0% June 2022 July 2029 Eurobond 2030 600.0 600.0 600.0 4.75% August 2023 September 2030 Eurobond 2031 750.0 750.0 750.0 0.875% May 2021 May 2031 Total 2,252.2 2,700.0 In June 2024, the Group repaid the \u20ac447.8m senior unsecured Eurobond 2024 (ISIN: XS1651444140) one month ahead of its maturity date on 25 July 2024. In August 2023, the Group raised \u20ac600m of senior unsecured Eurobonds. The bonds have a 7-year maturity (due on 6 September 2030) and bear an annual fixed rate coupon of 4.75%. The Bonds are listed on the regulated market of the Luxembourg stock exchange (ISIN XS2676883114). The proceeds of those bonds were used to fund Eurofins\u2019 general corporate purposes, including the refinancing of the aforementioned outstanding \u20ac448m Fixed Rate Bonds (ISIN: XS1651444140). The quoted values of the Company\u2019s Eurobonds are disclosed in Note 2.34. Commercial paper In September 2017, Eurofins set up a Negotiable European Commercial Paper programme (\u201cNEU CP\u201d) on the French capital market. This programme is used to issue short term notes with a minimum size of \u20ac0.2m and maturity of less than one year. The maximum amount of the programme is \u20ac750m as of 31 December 2024 (same as of 31 December 2023). At the end of December 2024, \u20ac30m notes were outstanding under this programme (\u20ac0m notes outstanding as of 31 December 2023). Schuldschein loan In July 2018, Eurofins issued a \u20ac550m Schuldschein loan (\u201cCertificate of Indebtedness\u201d). The Schuldschein loan was structured in tranches with maturities of 4 and 7 years, with both fixed and floating interest rates. In the 4-year tranches, the fixed rate tranche was priced at a fixed rate of 1.073% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 95bps per annum. In the 7-year tranches, the fixed rate tranche was priced at a fixed rate of 1.834% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 130bps. In October 2020, the Company reimbursed \u20ac221m of the Schuldschein loan tranches maturing in July 2022. In January 2021, the Company reimbursed an additional \u20ac97m of the Schuldschein loan tranches maturing in July 2022. In July 2022, the Company reimbursed the remaining tranche of \u20ac45.5m. The remaining Schuldschein loan issued in 2018 amounted to \u20ac186.5m at the end of December 2024. In October 2020, the Company issued a new \u20ac350m Schuldschein loan (\u201cCertificate of Indebtedness\u201d) offering a blended interest rate of 1.78% with an average maturity of 7.8 years. This Schuldschein loan is structured in tranches of 5, 7 and 10 years, with both fixed and floating interest rates, with more than 85% of the transaction on the 7 and 10-year tenors. Leases The following table presents a reconciliation between the total of future minimum lease payments and their present value. 2024 2023 Future Interest Present Future Interest Present minimum lease value of minimum lease value of payments minimum payments minimum lease lease In \u20ac millions payments payments Less than one year 177.0 26.8 150.2 168.5 25.7 142.7 Between one and five years 412.5 54.9 357.6 389.7 49.6 340.2 More than five years 112.2 12.5 99.7 106.5 10.6 96.0 Lease liabilities 701.6 94.1 607.5 664.7 85.8 578.9 In 2024, the repayment of lease liabilities amounted to \u20ac192m (repayment of lease liabilities excl. interest paid: \u20ac161m and interests on lease liabilities: \u20ac32m). Bilateral credit lines At year-end 2024 and 2023, Eurofins had not used any of its bilateral credit lines. As of 31 December 2024, Eurofins had access to over \u20ac1bn committed mid-term (3 to 5 years) bilateral bank credit lines (same as in 2023). None of the bilateral credit lines is maturing in 2025. Short term money market lines In December 2024, Eurofins set up an uncommitted short term money market line. At the end of December 2024, \u20ac50m were outstanding under this program. Financial liabilities Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 2024 1Bonds2,252.2 - 902.2 1,350.0 1Schuldschein536.5 233.5 175.5 127.5 Commercial paper 30.0 30.0 - - Short term Money Market 50.0 50.0 - - 1Bank borrowings152.3 16.3 54.7 81.3 Bank overdrafts 0.6 0.6 - - Lease liabilities 607.5 150.2 357.6 99.7 Treasury shares in transit 2.5 2.5 - - Amounts due for business acq. (not 118.5 46.8 66.9 4.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due560.4 121.3 351.5 87.6 Trade accounts payable 645.9 645.9 - - Total 4,975.8 1,316.5 1,908.4 1,750.8 2023 1Bonds2,700.0 447.8 302.2 1,950.0 1Schuldschein536.5 - 409.0 127.5 Commercial paper - - - - 1Bank borrowings137.2 15.1 53.7 68.3 Bank overdrafts 0.2 0.2 - - Lease liabilities 578.9 142.7 340.2 96.0 Amounts due for business acq. (not 165.8 37.6 124.5 3.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due599.2 120.5 347.4 131.2 Trade accounts payable 600.2 600.2 - - Total 5,337.4 1,383.6 1,577.0 2,376.7 1 Par value.2 Including interests due on borrowings until their full repayment, difference between net present value and future payments on lease liabilities and the impact of any derivative financial instruments.2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3 Specific valuation techniques used to value financial instruments include: Level 1 Instruments included in level 1 are comprised primarily of listed equity investments classified as financial assets carried at fair value through profit or loss or carried at fair value through Other Comprehensive Income. The fair value of financial instruments traded in active markets is based on quoted market prices at the Balance Sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives or convertible bond instruments) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are based on observable market data, the instrument is included in level 2. The fair value of derivatives is calculated as the present value of the estimated future cash flows based on observable interest yield curves, basis spread and foreign exchange rates. The valuation of convertible bond instruments uses observable market quoted data for the options and present value calculations using observable yield curves for the fair value of the bonds. Level 3 If one or more of the significant inputs are not based on observable market data, such as third-party pricing information without adjustments, the instrument is included in level 3. With the exception of the borrowings, the Group considers the carrying value of the financial instruments to approximate their fair value. Regarding borrowings, their fair value is based on: \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2026 (fair value amount of \u20ac304.6m against a carrying value of \u20ac302.2m - ISIN XS2167595672). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2029 (fair value amount of \u20ac611.2m against a carrying value of \u20ac600m - ISIN XS2491664137). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2030 (fair value amount of \u20ac630.9m against a carrying value of \u20ac600m - ISIN XS2676883114). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2031 (fair value amount of \u20ac626.9m against a carrying value of \u20ac750m - ISIN XS2343114687). ",
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"f0__s8__6__150-1": {
"value": "2.13. Non-current financial assets Non-current Non-current Non-current financial In \u20ac millions financial assets at financial assets at assets at amortised Total 2024 1FVTOCI2FVTPLcost Balance as of 1 January - 19.3 59.0 78.3 Changes : Acquisitions/additions - - 7.5 7.5 Sales/redemptions/reductions - - -3.9 -3.9 Business combinations - - -0.9 -0.9 Value adjustment through OCI - 28.8 - 28.8 Value adjustment through P&L - - - - Translation differences and other - 1.0 0.7 1.7 Balance as of 31 December - 49.1 62.4 111.5 2023 Balance as of 1 January 2.6 21.8 54.1 78.4 Changes : Acquisitions/additions - - 8.7 8.7 Sales/redemptions/reductions - - -10.2 -10.2 Business combinations -2.6 - 8.2 5.6 Value adjustment through OCI - -1.6 - -1.6 Value adjustment through P&L - - - - Translation differences and other - -0.9 -1.8 -2.6 Balance as of 31 December - 19.3 59.0 78.3 1 Fair value through profit or loss 2 Fair value through other comprehensive income FVTOCI relates to an investment in Vimta Labs Limited, a publicly listed company in India. Non-current financial assets at amortised cost are mainly lease deposits.2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3",
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"value": "2.13. Non-current financial assets Non-current Non-current Non-current financial In \u20ac millions financial assets at financial assets at assets at amortised Total 2024 1FVTOCI2FVTPLcost Balance as of 1 January - 19.3 59.0 78.3 Changes : Acquisitions/additions - - 7.5 7.5 Sales/redemptions/reductions - - -3.9 -3.9 Business combinations - - -0.9 -0.9 Value adjustment through OCI - 28.8 - 28.8 Value adjustment through P&L - - - - Translation differences and other - 1.0 0.7 1.7 Balance as of 31 December - 49.1 62.4 111.5 2023 Balance as of 1 January 2.6 21.8 54.1 78.4 Changes : Acquisitions/additions - - 8.7 8.7 Sales/redemptions/reductions - - -10.2 -10.2 Business combinations -2.6 - 8.2 5.6 Value adjustment through OCI - -1.6 - -1.6 Value adjustment through P&L - - - - Translation differences and other - -0.9 -1.8 -2.6 Balance as of 31 December - 19.3 59.0 78.3 1 Fair value through profit or loss 2 Fair value through other comprehensive income FVTOCI relates to an investment in Vimta Labs Limited, a publicly listed company in India. Non-current financial assets at amortised cost are mainly lease deposits.",
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"value": "2.14. Inventories In \u20ac millions 2024 2023 Inventories (gross) 156.7 156.7 Inventory allowance -14.9 -17.7 Inventories, net 141.9 139.0 Gross value of inventories stabilised to \u20ac156.7m as of 31 December 2024 (\u20ac156.7m in 2023). The cost of inventories recognised as an expense during the period and included in \u201cOperating costs, net\u201d amounts to \u20ac750.6m in 2024 (2023: \u20ac730.2m).",
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"f0__s8__6__154-1": {
"value": "2.15. Trade receivables In \u20ac millions 2024 2023 Trade receivables (gross) 1,154.9 1,136.1 Valuation allowance -60.5 -63.3 Trade receivables, net 1,094.3 1,072.8 The ageing analysis of trade receivables (gross) is set out below: In \u20ac millions 2024 2023 Current 778.7 767.3 Overdue 1-90 days 263.6 246.9 Overdue 91-360 days 52.2 55.5 Overdue > 360 days 60.3 66.4 Total 1,154.9 1,136.1 Provision for impairment of trade receivables amounts to \u20ac60.5m in 2024 (\u20ac63.3m in 2023). In \u20ac millions Valuation allowance 2024 2023 Balance as of 1 January 63.3 57.9 Additional allowance 9.2 27.6 Reversal -17.0 -22.0 Business Combinations 2.3 0.4 Divestment -0.4 - Translation differences and other 3.0 -0.6 Balance as of 31 December 60.5 63.3 The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables mentioned above. The loss allowance at 31 December 2024 and 31 December 2023 was determined as follows: 1-90 days 91-360 days Over 360 days In \u20ac millions Current past due past due past due2024 1Expected credit loss rates 0.6% 2.3% 21.1% 69.9%Trade accounts receivable (excl. VAT) 713.4 243.9 48.0 56.0 1,061.4 Contract assets (excl. VAT) 280.4 280.4 Loss allowance 5.6 5.7 10.1 39.1 60.5 1 A litigation of \u20ac19.5m related to Covid-19 activities is still pending in the Netherlands and partly accrued. 2023 1Expected credit loss rates 0.5% 2.2% 19.1% 68.8%Trade accounts receivable (excl. VAT) 711.1 230.7 52.3 62.4 1,056.5 Contract assets (excl. VAT) 283.4 283.4 Loss allowance 5.3 5.0 10.0 42.9 63.3For more details regarding the credit risk of the Group, refer to Note 2.30. The contract assets were quite stable in 2024 vs 2023, like the contract liabilities.",
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}
},
"f0__s8__6__153-1": {
"value": "2.15. Trade receivables In \u20ac millions 2024 2023 Trade receivables (gross) 1,154.9 1,136.1 Valuation allowance -60.5 -63.3 Trade receivables, net 1,094.3 1,072.8 The ageing analysis of trade receivables (gross) is set out below: In \u20ac millions 2024 2023 Current 778.7 767.3 Overdue 1-90 days 263.6 246.9 Overdue 91-360 days 52.2 55.5 Overdue > 360 days 60.3 66.4 Total 1,154.9 1,136.1 Provision for impairment of trade receivables amounts to \u20ac60.5m in 2024 (\u20ac63.3m in 2023). In \u20ac millions Valuation allowance 2024 2023 Balance as of 1 January 63.3 57.9 Additional allowance 9.2 27.6 Reversal -17.0 -22.0 Business Combinations 2.3 0.4 Divestment -0.4 - Translation differences and other 3.0 -0.6 Balance as of 31 December 60.5 63.3 The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables mentioned above. The loss allowance at 31 December 2024 and 31 December 2023 was determined as follows: 1-90 days 91-360 days Over 360 days In \u20ac millions Current past due past due past due2024 1Expected credit loss rates 0.6% 2.3% 21.1% 69.9%Trade accounts receivable (excl. VAT) 713.4 243.9 48.0 56.0 1,061.4 Contract assets (excl. VAT) 280.4 280.4 Loss allowance 5.6 5.7 10.1 39.1 60.5 1 A litigation of \u20ac19.5m related to Covid-19 activities is still pending in the Netherlands and partly accrued. 2023 1Expected credit loss rates 0.5% 2.2% 19.1% 68.8%Trade accounts receivable (excl. VAT) 711.1 230.7 52.3 62.4 1,056.5 Contract assets (excl. VAT) 283.4 283.4 Loss allowance 5.3 5.0 10.0 42.9 63.3 The Group does not hold any collateral as security. For more details regarding the credit risk of the Group, refer to Note 2.30. The contract assets were quite stable in 2024 vs 2023, like the contract liabilities.2.16. Prepaid expenses and other current assets In \u20ac millions 2024 2023 Prepaid expenses 85.7 84.9 Other receivables 106.4 118.0 Accrued interest receivables 0.1 0.2 Total 192.2 203.1 Other receivables correspond mainly to tax and social receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__155": {
"value": "The Group does not hold any collateral as security.",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__160": {
"value": "2.16. Prepaid expenses and other current assets In \u20ac millions 2024 2023 Prepaid expenses 85.7 84.9 Other receivables 106.4 118.0 Accrued interest receivables 0.1 0.2 Total 192.2 203.1 Other receivables correspond mainly to tax and social receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__159": {
"value": "2.16. Prepaid expenses and other current assets In \u20ac millions 2024 2023 Prepaid expenses 85.7 84.9 Other receivables 106.4 118.0 Accrued interest receivables 0.1 0.2 Total 192.2 203.1 Other receivables correspond mainly to tax and social receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__158": {
"value": "2.16. Prepaid expenses and other current assets In \u20ac millions 2024 2023 Prepaid expenses 85.7 84.9 Other receivables 106.4 118.0 Accrued interest receivables 0.1 0.2 Total 192.2 203.1 Other receivables correspond mainly to tax and social receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__162": {
"value": "2.17. Cash and cash equivalents, bank overdrafts and Net Debt Cash and cash equivalents less bank overdrafts In \u20ac millions 2024 2023 Short term deposits 83.3 472.1 Cash in hand 530.6 749.1 Cash and cash equivalents 613.9 1,221.2 Bank overdrafts -0.6 -0.2 Total 613.2 1,220.9 Short term deposits with banks with a maturity below 3 months are mostly owned by Eurofins Finance Luxembourg S.\u00e0 r.l. for \u20ac54.9m. Net debt In \u20ac millions Note 2024 2023 Total borrowings 2.18 3,610.3 3,926.7 Cash and cash equivalents -613.9 -1,221.2 Total 2,996.4 2,705.5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__164": {
"value": "Net debt In \u20ac millions Note 2024 2023 Total borrowings 2.18 3,610.3 3,926.7 Cash and cash equivalents -613.9 -1,221.2 Total 2,996.4 2,705.5",
"dimensions": {
"concept": "EUR:DisclosureOfNetDebt",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__163-1": {
"value": "Net debt In \u20ac millions Note 2024 2023 Total borrowings 2.18 3,610.3 3,926.7 Cash and cash equivalents -613.9 -1,221.2 Total 2,996.4 2,705.52.18. Borrowings Variation of borrowings In \u20ac millions Short Treas-Schuld- Com-term Bank Lease Issu-ury 2024 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,700 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Cash impact Increase of borrowings - - 30.0 50.0 38.0 - - - 118.0 Repayment of borrowings -447.8 - - - -30.0 - - - -477.7 Repayment of lease 1- - - - - -160.8 - - -160.8 liabilitiesNon cash impact Lease subscriptions - - - - - 158.1 - - 158.1 Exit of lease liabilities - - - - - -17.3 - - -17.3 Amortisation of issuance - - - - - - 4.8 - 4.8 costs Business combinations - - - - 3.9 38.0 - - 42.0 Divestment - - - - - -1.0 - - -1.0 Treasury shares in transit - - - - - - - 2.5 2.5 Translation differences - - - - 3.1 11.5 - - 14.6 and other Total 2,252.2 536.5 30.0 50.0 152.3 607.5 -21.3 2.5 3,609.7 Bank overdrafts 0.6 Balance as of 31 3,610.3 December Short Treas-Schuld-Com-term Bank Lease Issu-ury 2023 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,100.0 536.5 75.0 - 109.9 527.6 -26.8 - 3,322.2 Cash impact Increase of borrowings 600.0 - - - 42.6 - -4.1 - 638.5 Repayment of borrowings - - -75.0 - -15.0 - - - -90.0 Repayment of lease 1- - - - - -151.2 - - -151.2 liabilities- Non cash impact - Lease subscriptions - - - - - 206.9 - - 206.9 Exit of lease liabilities - - - - - -14.1 - - -14.1 Amortisation of issuance - - - - - - 4.7 - 4.7 costs Business combinations - - - - 2.2 17.6 - - 19.8 Translation differences - - - - -2.5 -7.8 - - -10.3 and other Total 2,700.0 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Bank overdrafts 0.2 Balance as of 31 3,926.7 December 1 Repayment of lease liabilities excl. interest paid (Note 2.7) The split of the borrowings between current and non-current are as follows:In \u20ac millions 2024 2023 Current Non-Current Total Current Non-Current Total Bonds - 2,252.2 2,252.2 447.8 2,252.2 2,700.0 Schuldschein loan 233.5 303.0 536.5 - 536.5 536.5 Commercial paper 30.0 - 30.0 - - - Short term Money Market 50.0 - 50.0 - - - lines Bank borrowings 16.3 136.0 152.3 15.1 122.0 137.2 Lease liabilities 150.2 457.3 607.5 142.7 436.1 578.9 Issuance costs -4.3 -17.0 -21.3 -4.8 -21.3 -26.1 Treasury shares in transit 2.5 - 2.5 - - - Bank overdrafts 0.6 - 0.6 0.2 - 0.2 Total borrowings 478.8 3,131.5 3,610.3 601.1 3,325.6 3,926.7 Eurobonds In \u20ac millions 31 December 31 December Nominal Nominal Issue date Maturity 2024 2023 value upon interest rate issuance Eurobond 2024 - 447.8 650.0 2.125% July 2017 July 2024 Eurobond 2026 302.2 302.2 600.0 3.75% May 2020 July 2026 Eurobond 2029 600.0 600.0 600.0 4.0% June 2022 July 2029 Eurobond 2030 600.0 600.0 600.0 4.75% August 2023 September 2030 Eurobond 2031 750.0 750.0 750.0 0.875% May 2021 May 2031 Total 2,252.2 2,700.0 In June 2024, the Group repaid the \u20ac447.8m senior unsecured Eurobond 2024 (ISIN: XS1651444140) one month ahead of its maturity date on 25 July 2024. In August 2023, the Group raised \u20ac600m of senior unsecured Eurobonds. The bonds have a 7-year maturity (due on 6 September 2030) and bear an annual fixed rate coupon of 4.75%. The Bonds are listed on the regulated market of the Luxembourg stock exchange (ISIN XS2676883114). The proceeds of those bonds were used to fund Eurofins\u2019 general corporate purposes, including the refinancing of the aforementioned outstanding \u20ac448m Fixed Rate Bonds (ISIN: XS1651444140). The quoted values of the Company\u2019s Eurobonds are disclosed in Note 2.34. Commercial paper In September 2017, Eurofins set up a Negotiable European Commercial Paper programme (\u201cNEU CP\u201d) on the French capital market. This programme is used to issue short term notes with a minimum size of \u20ac0.2m and maturity of less than one year. The maximum amount of the programme is \u20ac750m as of 31 December 2024 (same as of 31 December 2023). At the end of December 2024, \u20ac30m notes were outstanding under this programme (\u20ac0m notes outstanding as of 31 December 2023). Schuldschein loan In July 2018, Eurofins issued a \u20ac550m Schuldschein loan (\u201cCertificate of Indebtedness\u201d). The Schuldschein loan was structured in tranches with maturities of 4 and 7 years, with both fixed and floating interest rates. In the 4-year tranches, the fixed rate tranche was priced at a fixed rate of 1.073% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 95bps per annum. In the 7-year tranches, the fixed rate tranche was priced at a fixed rate of 1.834% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 130bps. In October 2020, the Company reimbursed \u20ac221m of the Schuldschein loan tranches maturing in July 2022. In January 2021, the Company reimbursed an additional \u20ac97m of the Schuldschein loan tranches maturing in July 2022. In July 2022, the Company reimbursed the remaining tranche of \u20ac45.5m. The remaining Schuldschein loan issued in 2018 amounted to \u20ac186.5m at the end of December 2024. In October 2020, the Company issued a new \u20ac350m Schuldschein loan (\u201cCertificate of Indebtedness\u201d) offering a blended interest rate of 1.78% with an average maturity of 7.8 years. This Schuldschein loan is structured in tranches of 5, 7 and 10 years, with both fixed and floating interest rates, with more than 85% of the transaction on the 7 and 10-year tenors. Leases The following table presents a reconciliation between the total of future minimum lease payments and their present value. 2024 2023 Future Interest Present Future Interest Present minimum lease value of minimum lease value of payments minimum payments minimum lease lease In \u20ac millions payments payments Less than one year 177.0 26.8 150.2 168.5 25.7 142.7 Between one and five years 412.5 54.9 357.6 389.7 49.6 340.2 More than five years 112.2 12.5 99.7 106.5 10.6 96.0 Lease liabilities 701.6 94.1 607.5 664.7 85.8 578.9 In 2024, the repayment of lease liabilities amounted to \u20ac192m (repayment of lease liabilities excl. interest paid: \u20ac161m and interests on lease liabilities: \u20ac32m). Bilateral credit lines At year-end 2024 and 2023, Eurofins had not used any of its bilateral credit lines. As of 31 December 2024, Eurofins had access to over \u20ac1bn committed mid-term (3 to 5 years) bilateral bank credit lines (same as in 2023). None of the bilateral credit lines is maturing in 2025. Short term money market lines In December 2024, Eurofins set up an uncommitted short term money market line. At the end of December 2024, \u20ac50m were outstanding under this program. The Group\u2019s net exposure to interest rate risk for the borrowings as per Consolidated Balance Sheet date, before taking into account the above hedging transactions, is shown below: 2024 2023 Borrowings at fixed interest rates 91% 91% Borrowings at floating interest rates 9% 9% Given the breakdown between fixed rate and floating rate assets and liabilities as at 31 December 2024, a 1% increase or decrease in interest rates would have a full-year impact of +/- \u20ac1.7m on results before income taxes. Rate Up to 2-5 Over Total In \u20ac millions 1 year years 5 years Short term deposits Fixed -83.3 - - -83.3 Floating - - - - Bonds Fixed - 902.2 1,350.0 2,252.2 Floating - - - - Schuldschein Fixed 95.5 82.0 97.5 275.0 Variable 138.0 93.5 30.0 261.5 Commercial paper Fixed 30.0 - - 30.0 Floating - - - - Short term money Fixed 50.0 - - 50.0 market Floating - - - - Bank borrowings Fixed 15.7 52.7 75.6 144.0 Floating 0.6 2.0 5.7 8.3 Net exposure Fixed 108.0 1,037.0 1,523.1 2,668.0 Before hedge Floating 138.6 95.5 35.7 269.8 Hedge Fixed 99.0 - - 99.0 Floating -99.0 - - -99.0 Net exposure Fixed 207.0 1,037.0 1,523.1 2,767.0 After hedge Floating 39.6 95.5 35.7 170.82.32. Contractual obligations and other commercial commitments Borrowings pledged by assets or with covenants The liabilities and borrowings listed below are already included in the Group\u2019s Consolidated Balance Sheet. The following table only repeats these amounts when these borrowings are secured by covenants or securities on assets. In \u20ac millions 2024 2023 Bank borrowings secured over buildings and other assets 143.1 92.2 1Finance leases secured over buildings and other assets36.0 41.2 Bank borrowings secured by covenants and assets 1.1 2.6 Total borrowings and leases secured 180.2 136.0 Bank borrowings secured by covenants - - Bank borrowings guaranteed by the direct parent of the borrower - - Total 180.2 136.0 1 Finance lease liabilities are effectively secured as the rights to the leased asset revert to the lessor in the event of default.",
"dimensions": {
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},
"f0__s8__6__169-1": {
"value": "2.18. Borrowings Variation of borrowings In \u20ac millions Short Treas-Schuld- Com-term Bank Lease Issu-ury 2024 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,700 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Cash impact Increase of borrowings - - 30.0 50.0 38.0 - - - 118.0 Repayment of borrowings -447.8 - - - -30.0 - - - -477.7 Repayment of lease 1- - - - - -160.8 - - -160.8 liabilitiesNon cash impact Lease subscriptions - - - - - 158.1 - - 158.1 Exit of lease liabilities - - - - - -17.3 - - -17.3 Amortisation of issuance - - - - - - 4.8 - 4.8 costs Business combinations - - - - 3.9 38.0 - - 42.0 Divestment - - - - - -1.0 - - -1.0 Treasury shares in transit - - - - - - - 2.5 2.5 Translation differences - - - - 3.1 11.5 - - 14.6 and other Total 2,252.2 536.5 30.0 50.0 152.3 607.5 -21.3 2.5 3,609.7 Bank overdrafts 0.6 Balance as of 31 3,610.3 December Short Treas-Schuld-Com-term Bank Lease Issu-ury 2023 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,100.0 536.5 75.0 - 109.9 527.6 -26.8 - 3,322.2 Cash impact Increase of borrowings 600.0 - - - 42.6 - -4.1 - 638.5 Repayment of borrowings - - -75.0 - -15.0 - - - -90.0 Repayment of lease 1- - - - - -151.2 - - -151.2 liabilities- Non cash impact - Lease subscriptions - - - - - 206.9 - - 206.9 Exit of lease liabilities - - - - - -14.1 - - -14.1 Amortisation of issuance - - - - - - 4.7 - 4.7 costs Business combinations - - - - 2.2 17.6 - - 19.8 Translation differences - - - - -2.5 -7.8 - - -10.3 and other Total 2,700.0 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Bank overdrafts 0.2 Balance as of 31 3,926.7 December 1 Repayment of lease liabilities excl. interest paid (Note 2.7) The split of the borrowings between current and non-current are as follows:In \u20ac millions 2024 2023 Current Non-Current Total Current Non-Current Total Bonds - 2,252.2 2,252.2 447.8 2,252.2 2,700.0 Schuldschein loan 233.5 303.0 536.5 - 536.5 536.5 Commercial paper 30.0 - 30.0 - - - Short term Money Market 50.0 - 50.0 - - - lines Bank borrowings 16.3 136.0 152.3 15.1 122.0 137.2 Lease liabilities 150.2 457.3 607.5 142.7 436.1 578.9 Issuance costs -4.3 -17.0 -21.3 -4.8 -21.3 -26.1 Treasury shares in transit 2.5 - 2.5 - - - Bank overdrafts 0.6 - 0.6 0.2 - 0.2 Total borrowings 478.8 3,131.5 3,610.3 601.1 3,325.6 3,926.7Leases The following table presents a reconciliation between the total of future minimum lease payments and their present value. 2024 2023 Future Interest Present Future Interest Present minimum lease value of minimum lease value of payments minimum payments minimum lease lease In \u20ac millions payments payments Less than one year 177.0 26.8 150.2 168.5 25.7 142.7 Between one and five years 412.5 54.9 357.6 389.7 49.6 340.2 More than five years 112.2 12.5 99.7 106.5 10.6 96.0 Lease liabilities 701.6 94.1 607.5 664.7 85.8 578.9 In 2024, the repayment of lease liabilities amounted to \u20ac192m (repayment of lease liabilities excl. interest paid: \u20ac161m and interests on lease liabilities: \u20ac32m).Leases The Group has lease contracts for various items of real estate, vehicles and other equipment used in its operations. The Group has multiple extension and termination options in a number of lease contracts. These are used to maximise operational flexibility in terms of managing the assets used in the Group's operations. The options considered reasonably certain are part of lease liabilities. However, the options not considered reasonably certain are not part of lease liability, which exposes the Company to potential future cash outflows amounting to \u20ac47m. The Group has the following minimum lease payment commitments: Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 1- Buildings5.0 5.0 - - - Equipment, cars and others 2.2 1.4 0.9 - Total 7.2 6.4 0.9 - 1 Undiscounted sum of future aggregate minimum lease payments, non-cancellable other than lease liabilities already reported in Note 2.18. The Group recorded in 2024 expenses of \u20ac6m related to short term leases and an expense of ca. \u20ac2m relating to low-value assets, which are recognised in other operating expenses.",
"dimensions": {
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},
"f0__s8__6__168-1": {
"value": "2.18. Borrowings Variation of borrowings In \u20ac millions Short Treas-Schuld- Com-term Bank Lease Issu-ury 2024 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,700 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Cash impact Increase of borrowings - - 30.0 50.0 38.0 - - - 118.0 Repayment of borrowings -447.8 - - - -30.0 - - - -477.7 Repayment of lease 1- - - - - -160.8 - - -160.8 liabilitiesNon cash impact Lease subscriptions - - - - - 158.1 - - 158.1 Exit of lease liabilities - - - - - -17.3 - - -17.3 Amortisation of issuance - - - - - - 4.8 - 4.8 costs Business combinations - - - - 3.9 38.0 - - 42.0 Divestment - - - - - -1.0 - - -1.0 Treasury shares in transit - - - - - - - 2.5 2.5 Translation differences - - - - 3.1 11.5 - - 14.6 and other Total 2,252.2 536.5 30.0 50.0 152.3 607.5 -21.3 2.5 3,609.7 Bank overdrafts 0.6 Balance as of 31 3,610.3 December Short Treas-Schuld-Com-term Bank Lease Issu-ury 2023 Bonds shein mercial Money Borro-Liabili-ance shares Total Loan Paper Market wings ties Costs in lines transit Balance as of 1 January 2,100.0 536.5 75.0 - 109.9 527.6 -26.8 - 3,322.2 Cash impact Increase of borrowings 600.0 - - - 42.6 - -4.1 - 638.5 Repayment of borrowings - - -75.0 - -15.0 - - - -90.0 Repayment of lease 1- - - - - -151.2 - - -151.2 liabilities- Non cash impact - Lease subscriptions - - - - - 206.9 - - 206.9 Exit of lease liabilities - - - - - -14.1 - - -14.1 Amortisation of issuance - - - - - - 4.7 - 4.7 costs Business combinations - - - - 2.2 17.6 - - 19.8 Translation differences - - - - -2.5 -7.8 - - -10.3 and other Total 2,700.0 536.5 - - 137.2 578.9 -26.1 - 3,926.4 Bank overdrafts 0.2 Balance as of 31 3,926.7 December 1 Repayment of lease liabilities excl. interest paid (Note 2.7) The split of the borrowings between current and non-current are as follows:In \u20ac millions 2024 2023 Current Non-Current Total Current Non-Current Total Bonds - 2,252.2 2,252.2 447.8 2,252.2 2,700.0 Schuldschein loan 233.5 303.0 536.5 - 536.5 536.5 Commercial paper 30.0 - 30.0 - - - Short term Money Market 50.0 - 50.0 - - - lines Bank borrowings 16.3 136.0 152.3 15.1 122.0 137.2 Lease liabilities 150.2 457.3 607.5 142.7 436.1 578.9 Issuance costs -4.3 -17.0 -21.3 -4.8 -21.3 -26.1 Treasury shares in transit 2.5 - 2.5 - - - Bank overdrafts 0.6 - 0.6 0.2 - 0.2 Total borrowings 478.8 3,131.5 3,610.3 601.1 3,325.6 3,926.7 Eurobonds In \u20ac millions 31 December 31 December Nominal Nominal Issue date Maturity 2024 2023 value upon interest rate issuance Eurobond 2024 - 447.8 650.0 2.125% July 2017 July 2024 Eurobond 2026 302.2 302.2 600.0 3.75% May 2020 July 2026 Eurobond 2029 600.0 600.0 600.0 4.0% June 2022 July 2029 Eurobond 2030 600.0 600.0 600.0 4.75% August 2023 September 2030 Eurobond 2031 750.0 750.0 750.0 0.875% May 2021 May 2031 Total 2,252.2 2,700.0 In June 2024, the Group repaid the \u20ac447.8m senior unsecured Eurobond 2024 (ISIN: XS1651444140) one month ahead of its maturity date on 25 July 2024. In August 2023, the Group raised \u20ac600m of senior unsecured Eurobonds. The bonds have a 7-year maturity (due on 6 September 2030) and bear an annual fixed rate coupon of 4.75%. The Bonds are listed on the regulated market of the Luxembourg stock exchange (ISIN XS2676883114). The proceeds of those bonds were used to fund Eurofins\u2019 general corporate purposes, including the refinancing of the aforementioned outstanding \u20ac448m Fixed Rate Bonds (ISIN: XS1651444140). The quoted values of the Company\u2019s Eurobonds are disclosed in Note 2.34. Commercial paper In September 2017, Eurofins set up a Negotiable European Commercial Paper programme (\u201cNEU CP\u201d) on the French capital market. This programme is used to issue short term notes with a minimum size of \u20ac0.2m and maturity of less than one year. The maximum amount of the programme is \u20ac750m as of 31 December 2024 (same as of 31 December 2023). At the end of December 2024, \u20ac30m notes were outstanding under this programme (\u20ac0m notes outstanding as of 31 December 2023). Schuldschein loan In July 2018, Eurofins issued a \u20ac550m Schuldschein loan (\u201cCertificate of Indebtedness\u201d). The Schuldschein loan was structured in tranches with maturities of 4 and 7 years, with both fixed and floating interest rates. In the 4-year tranches, the fixed rate tranche was priced at a fixed rate of 1.073% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 95bps per annum. In the 7-year tranches, the fixed rate tranche was priced at a fixed rate of 1.834% per annum and the floating rate tranche at a variable rate of 6-months-Euribor (floored at 0%) plus 130bps. In October 2020, the Company reimbursed \u20ac221m of the Schuldschein loan tranches maturing in July 2022. In January 2021, the Company reimbursed an additional \u20ac97m of the Schuldschein loan tranches maturing in July 2022. In July 2022, the Company reimbursed the remaining tranche of \u20ac45.5m. The remaining Schuldschein loan issued in 2018 amounted to \u20ac186.5m at the end of December 2024. In October 2020, the Company issued a new \u20ac350m Schuldschein loan (\u201cCertificate of Indebtedness\u201d) offering a blended interest rate of 1.78% with an average maturity of 7.8 years. This Schuldschein loan is structured in tranches of 5, 7 and 10 years, with both fixed and floating interest rates, with more than 85% of the transaction on the 7 and 10-year tenors.Bilateral credit lines At year-end 2024 and 2023, Eurofins had not used any of its bilateral credit lines. As of 31 December 2024, Eurofins had access to over \u20ac1bn committed mid-term (3 to 5 years) bilateral bank credit lines (same as in 2023). None of the bilateral credit lines is maturing in 2025. Short term money market lines In December 2024, Eurofins set up an uncommitted short term money market line. At the end of December 2024, \u20ac50m were outstanding under this program.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__172": {
"value": "2.19. Interest due on borrowings and earnings due on hybrid capital In \u20ac millions 2024 2023 Interest due on borrowings 35.3 39.8 Earnings due on hybrid capital callable in 2025 1.7 1.7 Earnings due on hybrid capital callable in 2028 17.7 17.7 Earnings due on hybrid capital 19.4 19.4 Total 54.7 59.2",
"dimensions": {
"concept": "EUR:DisclosureOfInterestDueOnBorrowingsAndEarningsDueOnHybridCapital",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__173": {
"value": "2.20. Hybrid capital Hybrid Hybrid 31 December 31 December issuance purchased/ 2024 2023 In \u20ac millions redeemed Hybrid capital with a first call date on 13 November 2025 400.0 - - 400.0 Hybrid capital with a first call date on 24 July 2028 600.0 - - 600.0 Outstanding as of end of period 1,000.0 - - 1,000.0 Hybrid capital with a first call date on 24 July 2028 In January 2023, Eurofins raised a \u20ac600m hybrid capital. This instrument has a perpetual maturity but is callable at par by Eurofins in July 2028. This hybrid capital bears a fixed annual coupon of 6.75% until the first call date; then a floating coupon of Euribor3m + 424.1bps until January 2033; then a floating coupon of Euribor3m +524.1bps. The instrument is listed on the regulated market of the Luxembourg stock exchange (ISIN XS2579480307). Hybrid capital with a first call date on 13 November 2025 In November 2017, Eurofins raised a \u20ac400m hybrid capital. The instrument has a perpetual maturity but is callable at par by Eurofins in November 2025. This hybrid capital bears a fixed annual coupon of 3.25% until the first call date; then a floating coupon of Euribor3m + 266.7bps until November 2027; then a floating coupon of Euribor3m +366.7bps. The instrument is listed on the regulated market of the Luxembourg stock exchange (ISIN XS1716945586). Hybrid capital with a first call date on 29 April 2023 In April 2015, Eurofins raised a \u20ac300m hybrid capital. The instrument had a perpetual maturity but was called at par by Eurofins in April 2023. This hybrid capital bore a fixed annual coupon of 4.875% until the first call date and a floating coupon of Euribor3m + 701 bps thereafter. The instrument was listed on the regulated market of the Luxembourg stock exchange (ISIN XS1224953882). In June 2022, Eurofins purchased \u20ac117.3m of this existing hybrid capital and redeemed the balance (\u20ac182.7m) in April 2023. The impact of the hybrid capital earnings distribution on the Consolidated Statement of Changes in Equity and on the Consolidated Cash Flow Statement is broken down in the table below: 1Cash Flow StatementStatement of Changes in EquityIn \u20ac millions 2024 2023 2024 2023 Earnings on hybrid capital callable in April 2023 - 2.9 - 8.9 Earnings on hybrid capital callable in November 2025 13.0 13.0 13.0 13.0 Earnings on hybrid capital callable in July 2028 40.5 37.8 40.5 20.1 Tax impact on earnings -3.4 - - - Total earnings on hybrid capital 50.1 53.7 53.5 42.0 1 Used also for the calculation of Earnings per share 2 Earnings paid ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__177": {
"value": "2.21. Trade accounts payable and other current liabilities Trade accounts payable In \u20ac millions 2024 2023 Trade accounts payable 375.8 339.2 Trade accruals payable 270.1 261.0 Total 645.9 600.2 Other current liabilities In \u20ac millions 2024 2023 Tax and social security payables 194.7 184.3 Tax and social security accruals 367.9 338.1 Other payables 58.4 62.4 Total 621.0 584.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__175": {
"value": "2.21. Trade accounts payable and other current liabilities Trade accounts payable In \u20ac millions 2024 2023 Trade accounts payable 375.8 339.2 Trade accruals payable 270.1 261.0 Total 645.9 600.2 Other current liabilities In \u20ac millions 2024 2023 Tax and social security payables 194.7 184.3 Tax and social security accruals 367.9 338.1 Other payables 58.4 62.4 Total 621.0 584.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__174": {
"value": "2.21. Trade accounts payable and other current liabilities Trade accounts payable In \u20ac millions 2024 2023 Trade accounts payable 375.8 339.2 Trade accruals payable 270.1 261.0 Total 645.9 600.2 Other current liabilities In \u20ac millions 2024 2023 Tax and social security payables 194.7 184.3 Tax and social security accruals 367.9 338.1 Other payables 58.4 62.4 Total 621.0 584.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__176": {
"value": "Trade accounts payable and other current liabilities Trade accounts payable In \u20ac millions 2024 2023 Trade accounts payable 375.8 339.2 Trade accruals payable 270.1 261.0 Total 645.9 600.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__178": {
"value": "Other current liabilities In \u20ac millions 2024 2023 Tax and social security payables 194.7 184.3 Tax and social security accruals 367.9 338.1 Other payables 58.4 62.4 Total 621.0 584.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__179": {
"value": "2.22. Amounts due for business acquisitions Amounts due for business acquisitions include conditional clauses impacting the price payable to former shareholders of purchased companies. The analysis of amounts due for business acquisitions is set out below: In \u20ac millions Note 2024 2023 Balance as of 1 January 142.3 184.0 Business combinations 2.26 15.7 15.4 Divestment 2.26 -6.8 -0.3 Amounts due for business acquisitions paid 2.26 -29.7 -32.0 Reversal of amounts due for business acquisitions not paid 2.6 -16.3 -22.9 Unwind of discount on amounts due for business acquisitions 2.7 1.8 3.9 Translation differences and other 1.5 -5.7 Balance as of 31 December 108.5 142.3 Current 45.7 35.5 Non-current 62.8 106.8 Total 108.5 142.3 Amounts due on transactions with former shareholders 73.5 81.7 Put and call options transactions 35.0 60.6 Total 108.5 142.3 Within the amounts due for business acquisitions, the Group has contingent arrangements in relation with 64 past acquisitions (including put and call options). The assumptions used are based on the business plans provided at acquisition time and reviewed during the first 12 months following the acquisition in case of significant changes, then reviewed every year based on actual performance for multi-year arrangements to re-assess deferred considerations to be paid. This is a level 3 fair value measurement. The businesses acquired are already fully consolidated and the liabilities related to the deferred consideration (including put and call options) are already included in the line \u201cAmounts due for business acquisitions\u201d. The potential undiscounted amounts of all future payments that the Group could be required to make under these arrangements are estimated between \u20ac78m and \u20ac121m, depending on changes in financial performance of acquired companies. Significant amounts due on transactions with former shareholders In July 2017, Eurofins acquired 100% of Eurofins Genoma Group Srl in Italy. The Earn-out Consideration is based on the average EBITDA of the company over the period January 2017 to December 2019 (see Note 2.36). The other contingent consideration arrangements are individually estimated at less than \u20ac25m. The new main contingent consideration with previous shareholders in 2024 concerns Micro-B Srl (IT). Put and call options transactions with non-controlling interests at a variable price The aggregate value of these put and call agreements is estimated at \u20ac35m as of 31 December 2024. The following put and call agreements were exercised in 2024 to acquire: \u25aa 39.8% of the shares in Eurofins Product Testing clinical and ex-vivo France Holding SAS (FR); \u25aa 15.0% of the shares in Eurofins Saudi Ajal Laboratories Ltd. (SA). Put and call agreements signed in 2023 or before, remaining at the end of December 2024, are as follows: \u25aa 43.5% of the shares in Eurofins Havlandet AS (NO); \u25aa 25.0% of the shares in Eurofins Beacon Discovery, Inc. (US); \u25aa 10.0% of the shares in Eurofins Maser BV (NL); \u25aa 41.4% of the shares in Repertoire Genesis Co., Ltd. (JP); \u25aa 33.0% of the shares in Genetic Testing Service JSC Co., Ltd. (VN); \u25aa 49.9% of the shares in Eurofins Limed Ltd. (IL); \u25aa 30.0% of the shares in Eurofins Saudi Ajal Laboratories Ltd. (SA); \u25aa 45.0% of the shares in Ajal Medical Specialty Company Ltd.(SA); \u25aa 38.7% of the shares in Medserv Kft (HU); \u25aa 25.0% of the shares in Thai Environmental Technic Co., Ltd. (TH); \u25aa 12.5% of the shares in Eurofins MGS Laboratories Limited (UK); \u25aa 40.0% of the shares in Eurofins CRA Co., Ltd. (KR); \u25aa 20.0% of the shares in Environmental Technology And Management (VN); \u25aa 5.0% of the shares in PT Eurofins Angler Biochem Lab Ltd. (ID); \u25aa 49.0% of the shares in Eurofins Manara Medical Laboratories W.L.L. (BD); \u25aa 10.0% of the shares in AQL EMC Limited (UK). With regard to Repertoire Genesis Co., Ltd. (JP), the put and call option has been reversed for \u20ac6.8m (nil value). In 2024, no new put and call agreements have been signed. ",
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"concept": "EUR:DisclosureOfAmountsDueFromBusinessAcquisitions",
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"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__181": {
"value": "2.23. Post-employment benefits The Group operates retirement benefit obligations plans mainly in France, Germany, Sweden, Norway, the Netherlands, Italy, Japan, India and Taiwan. Those plans can either be defined benefit plans (DB) or jubilee payments and have been established in accordance with the legal requirements, customs and the local practice in the countries concerned. Risks related to DB plans DB plans expose the company to various demographic and economic risks such as longevity risk, investment risk, currency and interest rate risk and in some cases inflation risk. The latter plays a role in the assumed wage increase but more importantly in some countries where indexation of pensions is mandatory. France The Group runs a jubilee scheme where a lump sum payment is provided to all employees upon retirement. The amount is dependent on different factors such as years of service with the company, compensation at retirement age (between age of 63 and 65) and collective agreements. This is a legal requirement. Some companies in France also have some work anniversary awards agreements (\u201cm\u00e9daille du travail\u201d). The lump sum amount is defined by the collective agreement and based on the number of years of service with the company. Sweden The Group runs a final salary scheme DB plan for some of its employees in Sweden (ITP2). The ITP2 plan can be funded in two different ways, either by paying premiums to Alecta Pensionsf\u00f6rs\u00e4kring (a mutual life insurance company) or by using a book reserve system in combination with credit insurance through PRI Pensionsgaranti. Eurofins is using the latter. Other In Japan, India and Taiwan, the defined benefit plan mainly corresponds to a lump sum payment made upon retirement or upon ending an employment contract with the company. In the Netherlands, the benefit obligation relates to work anniversary award plans \u2018Jubilee\u2019. In Italy it relates to the TFR (\u2018Trattamento di Fine Rapporto\u2019). It is an end-of-employment provision accrued for each single employee and paid out upon termination of the employment contract. In Norway, the Group runs a DB plan (\u201cMulti-Employer Scheme\u201d) for employees who have previously been employed in the public sector. In Germany, the Group runs a DB plan for the employees of Central Laboratories Friedrichsdorf as well as to former managers of companies acquired by Eurofins who are no longer part of the Group in 2024. Company pension commitments in Germany are partly protected against employer bankruptcy via the \u201cPensions-Sicherungs-Verein\u201d which charges a fee to all German companies providing pension schemes. The Group has followed the recommendations of IFRIC update 05/21. The cumulative impacts on pension liability in prior periods as well as the current period are not deemed significant.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__180": {
"value": "2.23. Post-employment benefits The Group operates retirement benefit obligations plans mainly in France, Germany, Sweden, Norway, the Netherlands, Italy, Japan, India and Taiwan. Those plans can either be defined benefit plans (DB) or jubilee payments and have been established in accordance with the legal requirements, customs and the local practice in the countries concerned. Risks related to DB plans DB plans expose the company to various demographic and economic risks such as longevity risk, investment risk, currency and interest rate risk and in some cases inflation risk. The latter plays a role in the assumed wage increase but more importantly in some countries where indexation of pensions is mandatory. France The Group runs a jubilee scheme where a lump sum payment is provided to all employees upon retirement. The amount is dependent on different factors such as years of service with the company, compensation at retirement age (between age of 63 and 65) and collective agreements. This is a legal requirement. Some companies in France also have some work anniversary awards agreements (\u201cm\u00e9daille du travail\u201d). The lump sum amount is defined by the collective agreement and based on the number of years of service with the company. Sweden The Group runs a final salary scheme DB plan for some of its employees in Sweden (ITP2). The ITP2 plan can be funded in two different ways, either by paying premiums to Alecta Pensionsf\u00f6rs\u00e4kring (a mutual life insurance company) or by using a book reserve system in combination with credit insurance through PRI Pensionsgaranti. Eurofins is using the latter. Other In Japan, India and Taiwan, the defined benefit plan mainly corresponds to a lump sum payment made upon retirement or upon ending an employment contract with the company. In the Netherlands, the benefit obligation relates to work anniversary award plans \u2018Jubilee\u2019. In Italy it relates to the TFR (\u2018Trattamento di Fine Rapporto\u2019). It is an end-of-employment provision accrued for each single employee and paid out upon termination of the employment contract. In Norway, the Group runs a DB plan (\u201cMulti-Employer Scheme\u201d) for employees who have previously been employed in the public sector. In Germany, the Group runs a DB plan for the employees of Central Laboratories Friedrichsdorf as well as to former managers of companies acquired by Eurofins who are no longer part of the Group in 2024. Company pension commitments in Germany are partly protected against employer bankruptcy via the \u201cPensions-Sicherungs-Verein\u201d which charges a fee to all German companies providing pension schemes. The Group has followed the recommendations of IFRIC update 05/21. The cumulative impacts on pension liability in prior periods as well as the current period are not deemed significant. Summary of pre-tax costs for post-employment benefits and reconciliation The amounts recognised in the Consolidated Income Statement for the defined benefit plans are determined as follows: In \u20ac millions 2024 2023 Defined benefit plans - Included in operating costs, net from operations 5.6 4.0 - Included in finance costs 2.6 2.1 - Included in Discontinued operations - - Defined contribution plans - Included in operating costs, net from operations 62.1 60.1 - Included in income from Discountinued operations - - Post-employment benefits costs 70.3 66.2 2024 movements in employee benefit obligations between present value of obligations and fair value of plan assets are broken down as follows: 2024 2023 Pension Pension Present Present Fair value of liability in the Fair value of liability in the In \u20ac millions value of value of plan assets Balance plan assets Balance obligations obligations Sheet Sheet As of 1 January 76.3 -10.0 66.2 69.8 -10.3 59.5 Current service cost 6.1 - 6.1 3.9 - 3.9 Past service costs - - - - - - Effects of curtailments -0.5 - -0.5 0.1 - 0.1 Operating costs, net 5.6 - 5.6 4.0 - 4.0 Interest expense/(income) 2.9 -0.3 2.6 2.4 -0.3 2.1 Amounts recognised in the Consolidated Income 8.5 -0.3 8.2 6.3 -0.3 6.1 Statement Remeasurements: Return on plan assets, excluding amounts included - -0.6 -0.6 - -0.1 -0.1 in interest expense/(income) (Gain)/loss from change in - -0.7 -0.7 - - - demographic assumptions (Gain)/loss from change in - -0.5 -0.5 4.3 - 4.3 financial assumptions Experience (gains)/losses -3.7 - -3.7 0.4 - 0.4 Amounts recognised in Other Comprehensive -4.9 -0.6 -5.5 4.7 -0.1 4.5 Income Translation differences and -0.3 0.2 -0.1 other -1.0 0.4 -0.7 Business Combinations 1.6 - 1.6 0.6 - 0.6 Contributions: - Employers - - - - -0.1 -0.1 - Plan participants - - - - - - Benefit payments: - - - - From plans -0.7 0.5 -0.2 -0.3 0.4 0.1 - From employers -3.8 - -3.8 -3.8 - -3.8 As of 31 December 76.6 -10.2 66.4 76.3 -10.0 66.2 The amounts recognised in the Consolidated Balance Sheet are broken down as follows on a country basis: 2024 2023 Present value of Fair value Pension liability Present value Pension liability Fair value of Country funded of plan in the Balance of funded in the Balance plan assets obligations assets Sheet obligations Sheet France 26.5 - 26.5 30.7 - 30.7 Sweden 15.4 - 15.4 15.0 - 15.0 Other 34.7 -10.2 24.6 30.6 -10.0 20.5 Total 76.6 -10.2 66.4 76.3 -10.0 66.2 Plan assets Plan assets represent an amount of \u20ac10.2m mainly in cash and investment funds as of 31 December 2024 (\u20ac10.0m as of 31 December 2023). Assumptions The main actuarial assumptions used for defined benefit obligations (DBO) are detailed as follows: Pension increase In % Discount rate Salary increase rate Inflation rate rate France 3.4% 3.0% N/A 3.0% Sweden 3.2% 2.8% 2.8% 1.8% Assumptions regarding future mortality rates are set based on widely known actuarial data and mortality tables. Sensitivity analysis The following table illustrates the approximate impact on the DBO from movements in key assumptions. The DBO was recalculated using a change in the assumptions of 0.5% which overall is considered a reasonably possible change. Salary growth rate Pension growth rate In \u20ac millions Discount rate (incl. inflation) (incl. inflation) Change in assumption +/- 0.5% +/- 0.5% +/- 0.5% Net liability amount 66.4 66.4 66.4 Increase of rate in assumption -3.6 2.5 1.5 Decrease of rate in assumption 4.0 -2.2 -1.3 The expected employer contributions to the defined benefit plans for 2024 amount to \u20ac4.0m. The average duration of the DBO of the DB plans is 16 years (France: 17, Sweden: 23 and Other: 12) as of 31 December 2024 (2023: 17 years). ",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__183-1": {
"value": "2.24. Provisions Reorganisation charges comprise lease termination penalties and employee termination payments. Provisions for other charges are mainly related to litigations and asset retirement obligations. Reorganisation Other charges Total In \u20ac millions charges 2024 Balance as of 1 January 6.9 35.5 42.3 Business combinations - 7.1 7.1 Additional provisions 9.6 16.1 25.7 Used during year -9.2 -8.3 -17.5 Unused amounts reversed -0.1 -2.4 -2.4 Translation differences and other 1.7 -0.9 0.8 Balance as of 31 December 8.9 47.0 55.9 Current 7.3 25.5 32.8 Non-current 1.7 21.5 23.2 2023 Balance as of 1 January 8.6 45.2 53.7 Business combinations - 0.1 0.1 Additional provisions 6.9 8.7 15.7 Used during year -6.9 -17.4 -24.3 Unused amounts reversed -0.9 -2.6 -3.5 Translation differences and other -0.8 1.5 0.6 Balance as of 31 December 6.9 35.5 42.3 Current 4.8 16.6 21.4 Non-current 2.1 18.8 20.9 In 2024, the additional provisions mainly relate to litigation in the U.S., reorganisation in France and Germany and claims reserves (outstanding and incurred-but-not-reported losses) within the Group reinsurance captive. The provisions linked to business combinations relate to ongoing litigations prior to acquisition by Eurofins. The reversal of provisions is mainly related to the end of restructuring processes in The Netherlands and Germany and the end of litigation process in the U.S. The additional provisions and unused amounts reversed are included in the separately disclosed items (Note 2.5). The periods in which the provision for other liabilities and charges could be paid are broken down as follows: In \u20ac millions 2024 2023 Up to one year 32.8 21.4 1 to 5 years 21.9 19.1 Over 5 years 1.2 1.8 Total 55.9 42.32.36. Contingencies The Group has contingent liabilities in respect of commercial and tax claims arising in the ordinary course of business in connection with the services they provide. The majority of commercial claims is covered by business-specific insurance. An on-going litigation that could cause significant financial or reputational damage for Eurofins continues in the context of the detection of biological contaminants in dairy products in Europe. The Group\u2019s responsibility has not been proven and the damages that are claimed have been neither established nor measured. Please also refer to the risk factors in section 5.1.4 of the Management Report for further information. For tax claims, when the Group estimates that the risk is not likely, no provision is booked. There are a limited number of pending claims, qualified as contingent liability by third-party legal advisors and the Company. The Group has entered into legal proceedings against the former shareholders of Eurofins Genoma Group Srl in Italy for breach of non-compete and other contractual clauses. The Group has an outstanding contingent consideration arrangement for this former acquisition, for which \u20ac27.5m has been accrued in \u201cAmounts due from business acquisitions\u201d within non-current liabilities on the Consolidated Balance Sheet as of 31 December 2024 and 2023. The final amount payable is subject to the legal proceedings. Risk factors are described in section 5 of the Management Report. Based on the information available to date, the Group considers that the outcome of these disputes and legal claims currently in progress is unlikely to have a significant adverse impact on the Consolidated Financial Statements other than those already provided for (Note 1.12 and 2.24). In July 2024, Eurofins disputes the validity of SGS\u2019 purported termination of the agreement to divest its crop science operations to Eurofins and considers the master asset purchase agreement to remain in full force and effect. Eurofins remains committed to following through on its acquisition of the Crop Science Operations and is considering all options to ensure the completion of the transaction. In October 2024, Eurofins reached an agreement with SYNLAB to acquire its clinical diagnostics operations in Spain. The transaction is subject to customary conditions and is expected to close in March 2025. SYNLAB\u2019s clinical diagnostics operations in Spain provide clinical diagnostics testing, including genetics and anatomical pathology services, throughout the country, achieving revenues of approximately \u20ac140m in 2023 and more than 2,000 employees. ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__182": {
"value": "2.24. Provisions Reorganisation charges comprise lease termination penalties and employee termination payments. Provisions for other charges are mainly related to litigations and asset retirement obligations. Reorganisation Other charges Total In \u20ac millions charges 2024 Balance as of 1 January 6.9 35.5 42.3 Business combinations - 7.1 7.1 Additional provisions 9.6 16.1 25.7 Used during year -9.2 -8.3 -17.5 Unused amounts reversed -0.1 -2.4 -2.4 Translation differences and other 1.7 -0.9 0.8 Balance as of 31 December 8.9 47.0 55.9 Current 7.3 25.5 32.8 Non-current 1.7 21.5 23.2 2023 Balance as of 1 January 8.6 45.2 53.7 Business combinations - 0.1 0.1 Additional provisions 6.9 8.7 15.7 Used during year -6.9 -17.4 -24.3 Unused amounts reversed -0.9 -2.6 -3.5 Translation differences and other -0.8 1.5 0.6 Balance as of 31 December 6.9 35.5 42.3 Current 4.8 16.6 21.4 Non-current 2.1 18.8 20.9 In 2024, the additional provisions mainly relate to litigation in the U.S., reorganisation in France and Germany and claims reserves (outstanding and incurred-but-not-reported losses) within the Group reinsurance captive. The provisions linked to business combinations relate to ongoing litigations prior to acquisition by Eurofins. The reversal of provisions is mainly related to the end of restructuring processes in The Netherlands and Germany and the end of litigation process in the U.S. The additional provisions and unused amounts reversed are included in the separately disclosed items (Note 2.5). The periods in which the provision for other liabilities and charges could be paid are broken down as follows: In \u20ac millions 2024 2023 Up to one year 32.8 21.4 1 to 5 years 21.9 19.1 Over 5 years 1.2 1.8 Total 55.9 42.3",
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__184": {
"value": "2.25. Net working capital The net working capital as disclosed in the cash flow statement is detailed as follows: Change in net working capital Translation Opening Business (Cash Flow differences Net Closing In \u20ac millions balance combinations statement) and other Capex balance 2024 Trade receivables 1,072.8 27.4 -27.8 21.9 - 1,094.3 Contract assets 307.7 3.4 -9.4 4.5 - 306.2 Inventories 139.0 4.8 -3.6 1.6 - 141.9 Prepaid expenses and 202.9 11.6 -22.8 0.6 - 192.2 other current assets Trade accounts payables -600.1 -15.5 25.9 -10.1 -46.0 -645.9 Contract liabilities -192.8 -3.0 3.0 -3.1 - -195.9 Other current liabilities -584.8 -23.9 -9.2 -3.1 - -621.0 Total NWC 344.6 4.8 -43.9 12.3 -46.0 271.7 Change in net working capital Translation Opening Business (Cash Flow differences Net Closing In \u20ac millions balance combinations statement) and other Capex balance 2023 Trade receivables 1,053.3 15.6 20.0 -16.0 - 1,072.8 Contract assets 288.4 0.4 23.4 -4.5 - 307.7 Inventories 145.6 3.9 -11.0 0.5 - 139.0 Prepaid expenses and 198.2 2.3 12.3 -9.8 - 202.9 other current assets Trade accounts payables -647.7 -13.8 41.3 10.5 9.5 -600.1 Contract liabilities -184.2 -0.5 -10.2 2.1 - -192.8 Other current liabilities -571.6 -9.6 -11.1 7.5 - -584.8 Total NWC 281.9 -1.7 64.8 -9.8 9.5 344.6 The transfer of tax credit receivables is related to the transfer of corporate income tax receivables in France once the tax statements are filed in the following year (Tax Credit for Research). Other current liabilities mainly correspond to tax and social security payables and related accruals and other payables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__185-1": {
"value": "2.26. Business combinations and outsourcing Acquisitions During 2024, the Group completed 31 business combinations, including 18 acquisitions of entities and 13 acquisitions of assets. These companies/activities have been fully consolidated from the date the Group took control of these entities/assets. The percentage of ownership of the following acquisitions is provided in Note 3.2. As the Group carries out multiple acquisitions every year, in accordance with paragraph B67 of IFRS 3, the Group is only disclosing individual acquisitions above an acquisition price threshold of \u20ac35 million. In February 2024, Eurofins acquired Lab4More group (\u201cLab4More\u201d) in Germany, specialised in Clinical Diagnostics and which employs ca. 130 staff. In March 2024, Eurofins acquired Ascend Clinical, LLC (\u201cAscend\u201d), the largest independent laboratory for kidney dialysis testing in the United States. The Company is located in Sunnyvale, California, and employs ca. 170 staff. In September 2024, Eurofins acquired Infinity Laboratory Group, Inc. (\u201cInfinity\u201d). Founded in 1991, Infinity operates eight state-of-the-art laboratories across the United States and employs approximately 100 staff. Infinity\u2019s significant microbiology testing footprint with best-in-class systems provides local services in key regions of the country, expanding the Eurofins microbiology footprint. The businesses acquired contributed to Eurofins\u2019 consolidated revenues for \u20ac132.3m and to consolidated Net Profit for \u20ac-0.2m in 2024. The contribution to Adjusted EBITDA for the same period amounted to \u20ac23.6m. If the effective date of these acquisitions would have been 1 January 2024, Group consolidated revenues would have been increased by an additional ca. \u20ac93.0m and 1consolidated Net Profit by an additional ca. \u20ac1.7m. The Adjusted EBITDA would also have been increased by an additional \u20ac10.5m. These acquisitions had 1,465 FTEs in 2024. Part consolidated in 2024 In \u20ac millions Total acquisitions Of which Ascend Infinity Lab4More Revenues 132.3 49.8 5.0 19.4 1Adjusted EBITDA23.6 11.0 1.6 3.4 Net Profit -0.2 -2.0 - 1.2 FTE 774 116 27 102 1 Adjusted EBITDA = EBITDA excluding one-off costs Part non-consolidated in 2024 In \u20ac millions Total acquisitions Of which Ascend Infinity Lab4More Revenues 93.0 18.2 12.1 2.0 1Adjusted EBITDA10.5 3.0 3.2 -0.1 Net Profit 1.7 0.6 -0.1 -0.1 FTE 691 38 61 13 The aggregate fair value of assets and liabilities and the non-controlling interests acquired is laid out below. For some acquisitions, due to timing constraints, the allocation of the aggregate purchase consideration is still provisional as of 31 December 2024. Of 2024 2023 which Fair In \u20ac millions Fair value Ascend Infinity Lab4More value Purchase price, cash consideration 338.5 153.2 41.7 41.5 139.5 Purchase price, contingent consideration 15.7 - 2.9 - 15.4 Net purchase consideration 354.1 153.2 44.6 41.5 154.9 Property, plant and equipment 104.7 67.1 6.3 3.5 29.4 Intangible assets 76.9 35.8 11.9 6.4 15.1 Other non-current assets 12.4 0.3 9.7 - 5.7 Trade accounts receivable 31.5 12.8 2.5 4.3 17.1 Other current assets 18.6 10.6 0.4 1.9 7.4 Cash and cash equivalents 29.4 12.7 1.6 2.2 13.5 Borrowings -42.0 -24.8 -4.8 -2.6 -19.8 Other current liabilities -54.2 -23.0 -2.8 -3.7 -25.2 Other non-current liabilities -6.3 -0.2 - -2.1 -2.7 Identifiable net assets acquired 171.0 91.2 24.8 9.9 40.6 Goodwill 183.1 62.0 19.8 31.6 114.3 Net purchase consideration 354.1 153.2 44.6 41.5 154.9 Reconciliation to Cash Flow Statement: Cash and cash equivalents -29.4 -12.7 -1.6 -2.2 -13.5 Purchase price, contingent consideration of the period - unpaid -15.7 - -2.9 - -15.4 Purchase price, contingent consideration - paid 29.6 - - - 31.7 Break-up fee related to a transaction 6.8 - - - - Badwill / Bargain purchase -2.3 - - - - Non-controlling interests 0.3 - - - 0.4 Net cash outflow on acquisitions 343.4 140.5 40.1 39.3 158.1 The net cash outflow on acquisitions concerns both acquisitions completed in 2024 and in previous years (in case of payment of deferred considerations). During 2024 the Group paid amounts due to former shareholders of previously acquired companies for \u20ac29.6m. In 2024, the Group acquired some buildings as part of its new acquisitions for an amount of \u20ac10.1m (\u20ac3m in 2023), included in property, plant and equipment, and located in various locations across the United States: Concord City, New Hamphire, Georgia for Eastern Analytical and Atlanta City, Georgia for Analytical Environment. The Group acquired also right-of-use assets of operating leases for an amount of \u20ac39.5m in 2024. The goodwill is attributable to the workforce of the acquired business and the synergies expected to arise after acquisition. The portion of goodwill and other intangible assets related to acquisitions completed in 2024 that is tax deductible represents an amount of \u20ac154.2m (especially on Ascend and Infinity). For all companies acquired in 2024, the fair value of net assets acquired was as follows: In \u20ac millions 2024 Book value prior to Fair value on Fair value adjustment acquisition acquisition Property plant and equipment 65.9 38.8 104.7 Intangible assets 1.9 75.0 76.9 Other non-current assets 6.6 5.8 12.4 Trade accounts receivable31.4 0.1 31.5 Other current assets 19.8 -1.2 18.6 Cash and cash equivalents 29.4 - 29.4 Borrowings -2.7 -39.2 -42.0 Other current liabilities -55.2 1.0 -54.2 Other non-current liabilities -1.8 -4.4 -6.3 Identifiable net assets acquired 95.1 75.9 171.0 The intangible assets include amounts recognised for the fair value of acquired brands, technology and customer-based assets.Business combinations Since the beginning of 2025, the Group completed four business combinations. The total annual revenues of these acquisitions amounted to approximately \u20ac6m in 2024 for an aggregate acquisition price of \u20ac9m. These acquisitions employ over 30 employees.",
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"value": "Divestment During 2024, the Group discontinued some small businesses mainly in clinical diagnostics in Belgium, Japan and Brazil that contributed consolidated revenues of \u20ac7m in 2024 and \u20ac32m in 2023 (list in Note 3.4). The divestment or discontinuation of these businesses resulted in a loss on disposal of \u20ac23.6m and net proceeds of \u20ac-0.9m. In 2023, the Group divested a small Biopharma Services entity in France (annual sales of \u20ac3.9m in 2022) for a price of \u20ac8.5m with no consolidated net gain or loss and a small Food entity in Spain. A loss was recorded on a small IVD French entity that will be discontinued. The revenues consolidated in 2023 amounted to \u20ac3.0m. In \u20ac millions 2024 2023 Selling price, cash consideration - 9.8 Selling price, contingent consideration - 0.3 Net sale consideration - 10.2 Property, plant and equipment 1.9 0.2 Intangible assets 3.6 1.0 Goodwill 29.2 9.0 Other non-current assets 0.1 -0.5Trade accounts receivable 0.8 1.1 Other current assets 0.2 0.3 Cash and cash equivalents 0.9 0.8 Borrowings -1.0- Previous contingent consideration unpaid -6.8- Other current liabilities -2.0-1.1Other non-current liabilities -3.3-0.4Identifiable net assets divested 23.6 10.4 Loss/ gain on disposal of subsidiaries -23.6-1.8Net cash divested -0.9-0.8Sale price, contingent consideration of the period - --0.3unpaid Sale price, contingent consideration - paid - -0.3Proceeds on disposals of subsidiaries, net -0.9+7.33.4. Discontinued activities The companies listed below have been liquidated or sold during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Eurofins Clinical Diagnostics Kortrijk NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 07/24 Eurofins Digital Agency NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/24 Eurofins Clinical Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Food Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Megalab Colombia, SAS CO Eurofins Megalab, S.A.U. 100.0% 02/24 BLGG Deutschland GmbH DE Eurofins Agro Testing Netherlands Holding BV 100.0% 07/24 Eurofins Q-Bioanalytic GmbH DE Eurofins BioTesting Services Nord GmbH 100.0% 06/24 Eurofins Food and Environment Testing Korea Holding Eurofins Woosol Co., Ltd. KR 100.0% 01/24 Co., Ltd. Eurofins Agroscience Services NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 09/24 Eurofins Bay Of Plenty Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 09/24 Eurofins Food Analytica SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/24 Gold Standard Diagnostics Singapore Pte. Ltd. SG Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Biopharma Product Testing Singapore Pte. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 SG 100.0% 07/24 Ltd. r.l. Eurofins Clinical Diagnostics (Thailand) Co., Ltd. TH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Clinical Diagnostic Testing UK Holding Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins Alba Science Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/24",
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"value": "2.27. Shareholders\u2019 equity and potentially dilutive instruments Share capital and other reserves As of 31 December 2024, the Company\u2019s share capital is composed of 192,981,183 shares of \u20ac0.01 each (same as of 31 December 2023). The allotted, called-up and fully paid capital amounts to \u20ac1.9m. During 2024, share capital and other reserves did not change. Other reserves correspond to the legal reserve and share premium of the Company. Retained earnings correspond to the accumulated reserves not distributed. Currency translation reserve Exchange differences arising on translation of the foreign controlled entity are recognised in other comprehensive income, and accumulated in a separate reserve within equity (see interest rate risk in Note 2.30). Dividends paid In April 2024, the General Assembly approved the dividends to shareholders of \u20ac0.50 per ordinary share for a total gross amount of \u20ac95.6m after deduction of own shares (\u20ac1 per ordinary share for a total amount of \u20ac191.9m in the previous year). Dividends proposal The Board of Directors intends to propose, at the upcoming Annual General Meeting (AGM) to be held on 24 April 2025, dividends to shareholders of \u20ac0.60 per ordinary share for a total gross amount of \u20ac115.8m. Stock option plans Stock options are granted to certain directors, managers and employees of the Company and its subsidiaries. Movements in the number of stock options outstanding are as follows: 2024 2023 Weighted Weighted Number of Number of average average Stock options stock options stock options exercise price exercise price outstanding outstanding (\u20ac) (\u20ac) 1 January 6,883,296 53 7,208,393 52 Granted1,530,729 48 764,576 60 Exercised -518,070 33 -519,355 31 Expired or lost -422,418 69 -570,318 65 Outstanding as of 31 December 7,473,537 53 6,883,296 53 Exercisable as of 31 December 3,559,627 35 2,586,307 39 The weighted average share price based on Eurofins share price at the date of exercise was \u20ac55 for the 518,070 options exercised in 2024 and was \u20ac60 for the 519,355 options exercised in 2023. The 518,070 options exercised in 2024 were served from the Company\u2019s own treasury shares (share repurchase plan). As at 31 December 2024, 7,473,537 stock options awarded are still outstanding. Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. The exercise price of the granted stock options is generally at least equal to the 20-day volume weighted average market price of Eurofins shares traded on Euronext Paris stock exchange prior to the plan award date plus a hurdle of 2%. Options/ Restricted stock units are conditional on the employee completing the vesting period (4 to 5 years). Subject to continued employment and other conditions such as performance conditions for some beneficiaries (\u2018Senior Executives\u2019), vested options can be exercised and have a contractual option term of ten years. The fair value of options granted during the period is determined using the Black-Scholes or Bermudan valuation model from 2019 onwards including a behaviour factor for the expected exercise period. An annual risk-free interest rate of 2.69% is used for the 2024 plans. The volatility measured is based on the statistical analysis of daily share prices over the last three years. Volatility used for 2024 plans was 30.8%. Number of Weighted average fair stock options Vesting period Average exercise price value of options Plan initially granted (Years) (\u20ac) (\u20ac) 10/10/2011 1,583,500 4/5 5.78 2.4/2.6 02/03/2012 462,500 4/5 6.56 2.5/2.7 19/12/2012 1,914,750 4/5 12.01 4.1/4.5 01/10/2013 1,390,650 4/5 18.23 6.1/6.7 23/10/2014 1,209,500 4/5 18.83 6.1/6.7 07/04/2015 600,000 4/5 25.19 8.0/8.8 22/10/2015 352,500 4/5 28.28 8.9/9.9 21/01/2016 939,200 4/5 28.63 9.1/10.1 01/08/2016 1,227,400 4/5 33.69 10.9/12.0 04/04/2017 413,900 4/5 40.49 10.5/11.6 13/12/2017 1,696,950 4/5 50.87 13.2/14.6 08/01/2019 2,175,880 4/5 32.50 10.3/10.6 18/07/2019 20,000 4/5 38.58 9.0/9.3 24/10/2019 1,629,250 4/5 44.68 11.2/11.6 16/12/2020 1,493,150 4/5 67.50 23.8/24.7 20/10/2021 605,700 4/5 112.59 32.8/34.8 17/10/2022 1,264,902 4/5 62.78 19.8/21.8 05/07/2023 764,576 4/5 60.03 13.1/15.1 16/07/2024 1,530,729 4/5 47.88 11.5/13.1 Restricted stock units Restricted stock units are granted to certain directors, managers and employees. Vesting period Fair value of Number of restricted (Years) restricted Plan stock units initially stock units granted (\u20ac) 29/07/2016 4/5 59,850 33.55 01/08/2016 4/5 44,960 33.69 04/04/2017 4/5 9,400 40.49 13/12/2017 4/5 134,000 50.87 08/01/2019 4/5 149,280 35.12 24/10/2019 4/5 88,880 43.56 26/06/2020 4/5 20,200 55.20 16/12/2020 4/5 83,800 68.42 24/02/2021 4/5 91,000 74.99 20/10/2021 4/5 28,350 111.98 20/10/2021 2/3/4/5 22,500 111.98 17/10/2022 4/5 95,424 64.12 05/07/2023 4/5 60,117 58.24 16/07/2024 4/5 106,962 47.57 Movements in the number of restricted stock units outstanding are as follows: Restricted stock units 2024 2023 1 January 386,698 442,713 Granted 106,962 60,117 Vested -113,345 -81,345 Expired or lost -52,546 -34,787 Outstanding as of 31 December 327,769 386,698 On the 113,345 restricted stock units vested in 2024, the total amount was served from the Company\u2019s own treasury shares (share repurchase plan). Further details can be found in the \u201cEurofins Group Remuneration Report 2024\u201d. 2018 BSA Leaders warrants In June 2018, Eurofins issued 124,460 capital-providing securities in the form of stock purchase warrants. Following the ten-for-one stock split completed in November 2020, the 2018 BSA Leaders warrants give their holders the right to subscribe for ten shares of the Company for each 2018 BSA Leaders Warrant at a fixed exercise price of \u20ac529.65 between 1 June 2022 and 31 May 2026. The subscription price was set at \u20ac34.36 per warrant. Movements in the number of 2018 BSA Leaders Warrants outstanding were as follows: 2018 BSA Leaders Warrants 2024 2023 1 January 101,563 102,077 Exercised - -514 Expired or lost - - Outstanding as of 31 December 101,563 101,563 Exercisable as of 31 December 101,563 101,563 Beneficiary units Beneficiary units are allocated under certain conditions to holders of fully paid-up shares as provided in the Company\u2019s articles of association, at a price of \u20ac0.01 per unit. Upon subscription, beneficiary units from each category of Class A, Class B and Class C confer their holders with one voting right per unit but no rights to dividends. Class A beneficiary units Class A beneficiary units, which confer no right to dividends but a right to one vote each, can be allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least three consecutive years as provided for in article 12bis.2 of the Company\u2019s Articles of Association (ii) request to subscribe class A beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2020 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class A beneficiary unit. Therefore, the subscription period of class A beneficiary units has now expired. Class B beneficiary units Class B beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least five consecutive years as provided for in article 12bis.3 of the Company\u2019s Articles of Association (ii) request to subscribe class B beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2021 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class B beneficiary unit. Therefore, the subscription period of class B beneficiary units has now expired. Class C beneficiary units Class C beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least two consecutive years as provided for in article 12bis.4 of the Company\u2019s Articles of Association (ii) request to subscribe class C beneficiary units is sent in writing by the relevant shareholder to the Company at the latest by 30 June 2023 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class C beneficiary unit. Therefore, the subscription period of class C beneficiary units has now expired. Movements in the number of beneficiary units issued were as follows: 2024 Beneficiary units Class A Class B Class C Total 1 January 2024 63,753,336 63,000,000 63,000,000 189,753,336 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-105,304 - - -105,304 31 December 2024 63,648,032 63,000,000 63,000,000 189,648,032 2023 Beneficiary units Class A Class B Class C Total 1 January 2023 63,800,498 63,000,000 63,000,000 189,800,498 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-47,162 - - -47,162 31 December 2023 63,753,336 63,000,000 63,000,000 189,753,336 1 Beneficiary units attached to shares which are no longer held in nominative form are automatically cancelled.Voting rights Voting rights attached to shares are proportional to the capital quota they represent ie. each share gives the right to one vote. In addition, class A, class B and class C beneficiary units (\u201cparts b\u00e9n\u00e9ficiaires de cat\u00e9gorie A, B et C\u201d) carrying an extra voting right each, can be allocated to fully paid-up shares fulfilling conditions as specified in previous paragraphs about class A, class B and class C beneficiary units. No voting rights are attached to treasury shares. As at 31 December 2024, a total amount of 189,648,032 class A, class B and class C beneficiary units has been issued and the total number of voting rights amounts to 376,429,844. Partial and optional acquisition price payments in Eurofins shares As at 31 December 2024 and 2023, the overall number of Eurofins shares potentially deliverable was nil. Treasury shares 2024 2023 Number of Number of Amount Amount Treasury Treasury (in \u20ac millions) (in \u20ac millions) shares shares Liquidity contract plan 151,143 7.2 126,215 7.1 Share repurchase plans6,048,228 300.6 829,643 47.8 Total (Balance Sheet - Equity) 6,199,371 307.8 955,858 54.9 Liquidity contract On 1 November 2021, the Company entered into an agreement with Kepler Cheuvreux in order to enhance the liquidity of its shares. This agreement was renewed for one-year periods thereafter. An amount of cash of \u20ac15m has been allocated to a cash account by the Company to fund this liquidity contract. As of 31 December 2024, the Company held 151,143 of its own shares under this liquidity contract (0.08% of the total number of shares at that date) representing an amount of \u20ac7.2m (126,215 shares for an amount of \u20ac7.1m as of 31 December 2023). Share Repurchase Plans As per the authorisation granted by the Company\u2019s Annual General Meeting of shareholders held on 25 April 2019 (the \u201cApril 2019 AGM\u201d), the Board of Directors decided on 20 October 2023 to initiate a second Share Repurchase programme which allows for the acquisition of a maximum amount representing up to 2% of the Company\u2019s share capital for a maximum period of twenty-four months expiring on 24 October 2025, subject to the renewal of the authorisation of such share repurchase plan by the Annual General shareholders\u2019 Meeting (AGM) of the Company to be held in April 2024; this authorisation was renewed by the Company\u2019s Annual ordinary General meeting of shareholders held on 25 April 2024 (the \u201cApril 2024 AGM\u201d). A first share purchase programme took place between 3 October 2022 and 8 August 2023 and 1,121,493 shares were repurchased (1,000,000 shares in 2023 and 121,493 shares already in 2022), representing 0.58% of the current share capital. The second programme took place between 25 October 2023 and 30 August 2024 and 2,700,000 shares were repurchased (2,590,000 shares in 2024 and 110,000 shares already in 2023), representing 1.40% of the current share capital. On 2 September 2024, Eurofins launched a third Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The third programme took place between 02 September 2024 and 20 December 2024 and 3,010,000 shares were repurchased, representing 1.56% of the current share capital. On 20 December 2024, Eurofins launched a fourth Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The new programme commenced on 23 December 2024 and will last until 22 December 2026 at the latest. 250,000 shares were repurchased in December 2024 under this fourth Share Repurchase Programme. The Company may at any time interrupt this programme in view of market conditions and/or evolution of its investment strategy. The purchased shares under these programmes will be primarily used to hedge the Company\u2019s Long-Term Incentive plans but may also be cancelled, used to partially finance acquisitions or for other purposes approved by the Board of Directors and within the authorisation of the AGM. Under these Share Repurchase Plans, as of 31 December 2024, the Company held 6,048,228 of its own shares (3.13% of the total share capital) representing an amount of 300.6m (829,643 shares for an amount of \u20ac47.8m as of 31 December 2023). Change of the period 2024 2023 in \u20ac millions Number Amount Amount Number Amount Amount (Balance (Cash flow) (Balance (Cash flow) Sheet) Sheet) Opening 955,858 54.9 219,560 14.2 Acquisitions of shares, net (liquidity contract) 24,928 0.1 -1.1 -9,462 -1.9 0.5 Acquisition of shares (share repurchase plans) 5,850,000 290.3 -290.3 1,110,000 64.8 -64.8 Exercise of stock options -518,070 -30.8 17.0 -318,460 -19.4 8.5 RSU vested -113,345 -6.7 -45,780 -2.8 Closing 6,199,371 307.8 955,858 54.9 Shares repurchased not settled yet (Note 2.18) 2.5 - Purchase of treasury shares, net of gains -271.9 -55.8",
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"value": "2.27. Shareholders\u2019 equity and potentially dilutive instruments Share capital and other reserves As of 31 December 2024, the Company\u2019s share capital is composed of 192,981,183 shares of \u20ac0.01 each (same as of 31 December 2023). The allotted, called-up and fully paid capital amounts to \u20ac1.9m. During 2024, share capital and other reserves did not change.",
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"f0__s8__6__191-1": {
"value": "During 2024, share capital and other reserves did not change.Other reserves correspond to the legal reserve and share premium of the Company. Retained earnings correspond to the accumulated reserves not distributed. Currency translation reserve Exchange differences arising on translation of the foreign controlled entity are recognised in other comprehensive income, and accumulated in a separate reserve within equity (see interest rate risk in Note 2.30).Share Repurchase Plans As per the authorisation granted by the Company\u2019s Annual General Meeting of shareholders held on 25 April 2019 (the \u201cApril 2019 AGM\u201d), the Board of Directors decided on 20 October 2023 to initiate a second Share Repurchase programme which allows for the acquisition of a maximum amount representing up to 2% of the Company\u2019s share capital for a maximum period of twenty-four months expiring on 24 October 2025, subject to the renewal of the authorisation of such share repurchase plan by the Annual General shareholders\u2019 Meeting (AGM) of the Company to be held in April 2024; this authorisation was renewed by the Company\u2019s Annual ordinary General meeting of shareholders held on 25 April 2024 (the \u201cApril 2024 AGM\u201d). A first share purchase programme took place between 3 October 2022 and 8 August 2023 and 1,121,493 shares were repurchased (1,000,000 shares in 2023 and 121,493 shares already in 2022), representing 0.58% of the current share capital. The second programme took place between 25 October 2023 and 30 August 2024 and 2,700,000 shares were repurchased (2,590,000 shares in 2024 and 110,000 shares already in 2023), representing 1.40% of the current share capital. On 2 September 2024, Eurofins launched a third Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The third programme took place between 02 September 2024 and 20 December 2024 and 3,010,000 shares were repurchased, representing 1.56% of the current share capital. On 20 December 2024, Eurofins launched a fourth Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The new programme commenced on 23 December 2024 and will last until 22 December 2026 at the latest. 250,000 shares were repurchased in December 2024 under this fourth Share Repurchase Programme. The Company may at any time interrupt this programme in view of market conditions and/or evolution of its investment strategy. The purchased shares under these programmes will be primarily used to hedge the Company\u2019s Long-Term Incentive plans but may also be cancelled, used to partially finance acquisitions or for other purposes approved by the Board of Directors and within the authorisation of the AGM. Under these Share Repurchase Plans, as of 31 December 2024, the Company held 6,048,228 of its own shares (3.13% of the total share capital) representing an amount of 300.6m (829,643 shares for an amount of \u20ac47.8m as of 31 December 2023). Change of the period 2024 2023 in \u20ac millions Number Amount Amount Number Amount Amount (Balance (Cash flow) (Balance (Cash flow) Sheet) Sheet) Opening 955,858 54.9 219,560 14.2 Acquisitions of shares, net (liquidity contract) 24,928 0.1 -1.1 -9,462 -1.9 0.5 Acquisition of shares (share repurchase plans) 5,850,000 290.3 -290.3 1,110,000 64.8 -64.8 Exercise of stock options -518,070 -30.8 17.0 -318,460 -19.4 8.5 RSU vested -113,345 -6.7 -45,780 -2.8 Closing 6,199,371 307.8 955,858 54.9 Shares repurchased not settled yet (Note 2.18) 2.5 - Purchase of treasury shares, net of gains -271.9 -55.8Treasury shares 2024 2023 Number of Number of Amount Amount Treasury Treasury (in \u20ac millions) (in \u20ac millions) shares shares Liquidity contract plan 151,143 7.2 126,215 7.1 Share repurchase plans6,048,228 300.6 829,643 47.8 Total (Balance Sheet - Equity) 6,199,371 307.8 955,858 54.9 Liquidity contract On 1 November 2021, the Company entered into an agreement with Kepler Cheuvreux in order to enhance the liquidity of its shares. This agreement was renewed for one-year periods thereafter. An amount of cash of \u20ac15m has been allocated to a cash account by the Company to fund this liquidity contract. As of 31 December 2024, the Company held 151,143 of its own shares under this liquidity contract (0.08% of the total number of shares at that date) representing an amount of \u20ac7.2m (126,215 shares for an amount of \u20ac7.1m as of 31 December 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__194": {
"value": "Dividends paid In April 2024, the General Assembly approved the dividends to shareholders of \u20ac0.50 per ordinary share for a total gross amount of \u20ac95.6m after deduction of own shares (\u20ac1 per ordinary share for a total amount of \u20ac191.9m in the previous year). Dividends proposal The Board of Directors intends to propose, at the upcoming Annual General Meeting (AGM) to be held on 24 April 2025, dividends to shareholders of \u20ac0.60 per ordinary share for a total gross amount of \u20ac115.8m.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
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"value": "0.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f0__s8__6__197": {
"value": "0.6",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f0__s8__6__198": {
"value": "115800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
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},
"f0__s8__6__200": {
"value": "Beneficiary units Beneficiary units are allocated under certain conditions to holders of fully paid-up shares as provided in the Company\u2019s articles of association, at a price of \u20ac0.01 per unit. Upon subscription, beneficiary units from each category of Class A, Class B and Class C confer their holders with one voting right per unit but no rights to dividends. Class A beneficiary units Class A beneficiary units, which confer no right to dividends but a right to one vote each, can be allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least three consecutive years as provided for in article 12bis.2 of the Company\u2019s Articles of Association (ii) request to subscribe class A beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2020 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class A beneficiary unit. Therefore, the subscription period of class A beneficiary units has now expired. Class B beneficiary units Class B beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least five consecutive years as provided for in article 12bis.3 of the Company\u2019s Articles of Association (ii) request to subscribe class B beneficiary units was sent in writing by the relevant shareholder to the Company at the latest by 30 June 2021 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class B beneficiary unit. Therefore, the subscription period of class B beneficiary units has now expired. Class C beneficiary units Class C beneficiary units, which confer no right to dividends but a right to one vote each, are allocated to holders of fully paid-up shares for which (i) proof is provided of registration in the name of the same shareholder for at least two consecutive years as provided for in article 12bis.4 of the Company\u2019s Articles of Association (ii) request to subscribe class C beneficiary units is sent in writing by the relevant shareholder to the Company at the latest by 30 June 2023 and (iii) subject to the Company receiving payment of a subscription price of \u20ac0.01 per class C beneficiary unit. Therefore, the subscription period of class C beneficiary units has now expired. Movements in the number of beneficiary units issued were as follows: 2024 Beneficiary units Class A Class B Class C Total 1 January 2024 63,753,336 63,000,000 63,000,000 189,753,336 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-105,304 - - -105,304 31 December 2024 63,648,032 63,000,000 63,000,000 189,648,032 2023 Beneficiary units Class A Class B Class C Total 1 January 2023 63,800,498 63,000,000 63,000,000 189,800,498 Beneficiary units subscribed - - - - 1Beneficiary units cancelled-47,162 - - -47,162 31 December 2023 63,753,336 63,000,000 63,000,000 189,753,336 1 Beneficiary units attached to shares which are no longer held in nominative form are automatically cancelled.Voting rights Voting rights attached to shares are proportional to the capital quota they represent ie. each share gives the right to one vote. In addition, class A, class B and class C beneficiary units (\u201cparts b\u00e9n\u00e9ficiaires de cat\u00e9gorie A, B et C\u201d) carrying an extra voting right each, can be allocated to fully paid-up shares fulfilling conditions as specified in previous paragraphs about class A, class B and class C beneficiary units. No voting rights are attached to treasury shares. As at 31 December 2024, a total amount of 189,648,032 class A, class B and class C beneficiary units has been issued and the total number of voting rights amounts to 376,429,844.",
"dimensions": {
"concept": "EUR:DisclosureOfBeneficiaryUnitsAndVotingRights",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__201": {
"value": "Partial and optional acquisition price payments in Eurofins shares As at 31 December 2024 and 2023, the overall number of Eurofins shares potentially deliverable was nil.",
"dimensions": {
"concept": "EUR:DisclosureOfPartialAndOptionalAcquisitionPricePaymentsInEurofinsShares",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__202-1": {
"value": "Treasury shares 2024 2023 Number of Number of Amount Amount Treasury Treasury (in \u20ac millions) (in \u20ac millions) shares shares Liquidity contract plan 151,143 7.2 126,215 7.1 Share repurchase plans6,048,228 300.6 829,643 47.8 Total (Balance Sheet - Equity) 6,199,371 307.8 955,858 54.9 Liquidity contract On 1 November 2021, the Company entered into an agreement with Kepler Cheuvreux in order to enhance the liquidity of its shares. This agreement was renewed for one-year periods thereafter. An amount of cash of \u20ac15m has been allocated to a cash account by the Company to fund this liquidity contract. As of 31 December 2024, the Company held 151,143 of its own shares under this liquidity contract (0.08% of the total number of shares at that date) representing an amount of \u20ac7.2m (126,215 shares for an amount of \u20ac7.1m as of 31 December 2023).Share Repurchase Plans As per the authorisation granted by the Company\u2019s Annual General Meeting of shareholders held on 25 April 2019 (the \u201cApril 2019 AGM\u201d), the Board of Directors decided on 20 October 2023 to initiate a second Share Repurchase programme which allows for the acquisition of a maximum amount representing up to 2% of the Company\u2019s share capital for a maximum period of twenty-four months expiring on 24 October 2025, subject to the renewal of the authorisation of such share repurchase plan by the Annual General shareholders\u2019 Meeting (AGM) of the Company to be held in April 2024; this authorisation was renewed by the Company\u2019s Annual ordinary General meeting of shareholders held on 25 April 2024 (the \u201cApril 2024 AGM\u201d). A first share purchase programme took place between 3 October 2022 and 8 August 2023 and 1,121,493 shares were repurchased (1,000,000 shares in 2023 and 121,493 shares already in 2022), representing 0.58% of the current share capital. The second programme took place between 25 October 2023 and 30 August 2024 and 2,700,000 shares were repurchased (2,590,000 shares in 2024 and 110,000 shares already in 2023), representing 1.40% of the current share capital. On 2 September 2024, Eurofins launched a third Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The third programme took place between 02 September 2024 and 20 December 2024 and 3,010,000 shares were repurchased, representing 1.56% of the current share capital. On 20 December 2024, Eurofins launched a fourth Share Repurchase Programme for a maximum amount representing up to 2% of its share capital. The new programme commenced on 23 December 2024 and will last until 22 December 2026 at the latest. 250,000 shares were repurchased in December 2024 under this fourth Share Repurchase Programme. The Company may at any time interrupt this programme in view of market conditions and/or evolution of its investment strategy. The purchased shares under these programmes will be primarily used to hedge the Company\u2019s Long-Term Incentive plans but may also be cancelled, used to partially finance acquisitions or for other purposes approved by the Board of Directors and within the authorisation of the AGM. Under these Share Repurchase Plans, as of 31 December 2024, the Company held 6,048,228 of its own shares (3.13% of the total share capital) representing an amount of 300.6m (829,643 shares for an amount of \u20ac47.8m as of 31 December 2023). Change of the period 2024 2023 in \u20ac millions Number Amount Amount Number Amount Amount (Balance (Cash flow) (Balance (Cash flow) Sheet) Sheet) Opening 955,858 54.9 219,560 14.2 Acquisitions of shares, net (liquidity contract) 24,928 0.1 -1.1 -9,462 -1.9 0.5 Acquisition of shares (share repurchase plans) 5,850,000 290.3 -290.3 1,110,000 64.8 -64.8 Exercise of stock options -518,070 -30.8 17.0 -318,460 -19.4 8.5 RSU vested -113,345 -6.7 -45,780 -2.8 Closing 6,199,371 307.8 955,858 54.9 Shares repurchased not settled yet (Note 2.18) 2.5 - Purchase of treasury shares, net of gains -271.9 -55.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__206": {
"value": "2.28. Non-controlling interests Non-controlling interests relate to minority stakes held by third parties in consolidated Group companies: \u25aa Eurofins Cerep SA for the remaining non-controlling interests of circa 4.2%. This is a level 1 fair value measurement. \u25aa Eurofins QKEN KK (JP) for the remaining non-controlling interests of 15%. This is a level 3 fair value measurement. \u25aa The companies with remaining NCI and put and call options are listed on Note 2.22. During 2024, the Group exercised put and call options and acquired the non-controlling interests in 39.8% of Eurofins Product Testing clinical and ex-vivo France Holding SAS (FR) and in 15% of Eurofins Saudi Ajal Laboratories Ltd. (SA). The change in the value of the put and call options amounts to \u20ac-9.4m for the period 2024. This is a level 3 fair value measurement. Other companies with non-controlling interests but without put and call options are listed in Note 3. Scope of the Group. The Group acquired also 34% in a German environmental laboratory with a negative impact on non-controlling interests of \u20ac-2.5m. Below is the impact of the companies with non-controlling interests integrated in the Consolidated Financial Statements: In \u20ac millions 2024 2023 Revenues 173.7 156.7 Net Profit 17.2 11.0 The non-controlling interests of the companies listed above consequently bear the risks and rewards attached to their shareholding, which are recognised as non-controlling interests. Most minority shareholders are managing directors of the companies and they have a right to the dividend of the company in which they hold a non-controlling interest. The Group has elected the full goodwill method on the consolidation of these assets; the non-controlling interests have been in consequence recognised at their fair value against goodwill at acquisition time. In accordance with IAS 32.23, the Group has recognised its obligation to purchase the shares under the put option as a financial liability under the caption \u201camounts due for business acquisitions\u201d (Note 2.22). The same paragraph states that the financial liability is reclassified from equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__207": {
"value": "2.29. Free Cash Flow to the Firm and Equity In \u20ac millions Note 2024 2023 Free Cash Flow to the Firm (Cash Flow Statement) 800.6 474.2 Disposals/(acquisition) of investments, financial assets and derivative -3.3 1.9 financial instruments, net Repayment of lease liabilities 2.18 -192.4 -180.5 Interest received (Cash Flow Statement) 19.4 11.6 Interests and premium paid (Cash Flow Statement) 2.7 -114.2 -82.2 Free Cash Flow to Equity 510.1 224.9 Free Cash Flow to Equity increased significantly in 2024 compared to 2023 thanks to higher Free Cash Flow to the Firm resulting from higher profitability and a decrease in net working capital intensity.",
"dimensions": {
"concept": "EUR:DisclosureOfFreeCashFlow",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__208": {
"value": "2.30. Financial risk management The Group is exposed to several types of financial risks which are further analysed herein. The Group does not purchase or hold any derivative financial instruments for speculative purposes. Liquidity risk Liquidity risk is the risk that an entity might encounter difficulty in meeting its obligations associated with its financial liabilities. Liquidity risk for the Group is monitored through / by the Group Treasury Team, which tracks the development of the actual cash flow position for the Group and uses inputs from a number of sources in order to forecast the overall liquidity position on both a short- and longer-term basis. Eurofins invests surplus cash in short-term deposits with appropriate maturities to ensure sufficient liquidity is available to meet liabilities when due. The rating of the Company\u2019s debt may improve or deteriorate. As a result, the Group\u2019s future borrowing capacity may be influenced, and its financing costs may fluctuate. The Group has various sources of funding to mitigate its liquidity risk. As at 31 December 2024, the Group had \u20ac613.9m in cash and cash equivalents (2023: \u20ac1,221.2m). Cash and cash equivalents include all cash balances and short-term highly liquid investments (short-term deposits) with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group pools cash from subsidiaries to the extent legally and economically feasible. In addition to its capacity to generate cash-flows from its operations, Eurofins relies on the NEU CP market for its short-term needs as well its bank credit facilities at competitive interest rates. Those bank credit facilities can also be used to fund any type of general corporate purpose. None of those credit lines was drawn at the end of 2024 nor will be maturing in 2025. Eurofins believes it has sufficient liquidity to execute on the Group\u2019s growth plans for 2025. Ratings Since July 2020, Eurofins has held a public long-term issuer credit rating by Moody\u2019s Investor Services (\u201cMoody\u2019s\u201d). The Group\u2019s investment grade rating is Baa3 with a stable outlook. Moody\u2019s confirmed the Baa3 rating in March 2024. In May 2021, Eurofins received its second credit rating by Fitch Ratings which assigned an investment grade credit rating of BBB- with a stable outlook. Fitch Ratings confirmed the BBB- rating and the stable outlook in May 2023 and again in July 2024. Some loans/facilities are secured by contingent securities over assets determined at local level (Note 2.32). The hybrid capital, Eurobonds, Schuldschein loans and bilateral credit lines are neither secured nor include any financial covenants. The table below presents a summary of the Group\u2019s fixed contractual cash obligations and commitments as of 31 December 2024. These amounts are an estimate of future payments which could change as a result of various factors such as a change in interest rates, foreign exchange, contractual provisions, as well as changes in our business strategy and needs. Therefore, the actual payments made in future periods may vary from those presented in the following table: Financial liabilities Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 2024 1Bonds2,252.2 - 902.2 1,350.0 1Schuldschein536.5 233.5 175.5 127.5 Commercial paper 30.0 30.0 - - Short term Money Market 50.0 50.0 - - 1Bank borrowings152.3 16.3 54.7 81.3 Bank overdrafts 0.6 0.6 - - Lease liabilities 607.5 150.2 357.6 99.7 Treasury shares in transit 2.5 2.5 - - Amounts due for business acq. (not 118.5 46.8 66.9 4.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due560.4 121.3 351.5 87.6 Trade accounts payable 645.9 645.9 - - Total 4,975.8 1,316.5 1,908.4 1,750.8 2023 1Bonds2,700.0 447.8 302.2 1,950.0 1Schuldschein536.5 - 409.0 127.5 Commercial paper - - - - 1Bank borrowings137.2 15.1 53.7 68.3 Bank overdrafts 0.2 0.2 - - Lease liabilities 578.9 142.7 340.2 96.0 Amounts due for business acq. (not 165.8 37.6 124.5 3.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due599.2 120.5 347.4 131.2 Trade accounts payable 600.2 600.2 - - Total 5,337.4 1,383.6 1,577.0 2,376.7 1 Par value.2 Including interests due on borrowings until their full repayment, difference between net present value and future payments on lease liabilities and the impact of any derivative financial instruments. Leases The Group has lease contracts for various items of real estate, vehicles and other equipment used in its operations. The Group has multiple extension and termination options in a number of lease contracts. These are used to maximise operational flexibility in terms of managing the assets used in the Group's operations. The options considered reasonably certain are part of lease liabilities. However, the options not considered reasonably certain are not part of lease liability, which exposes the Company to potential future cash outflows amounting to \u20ac47m. The Group has the following minimum lease payment commitments: Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 1- Buildings5.0 5.0 - - - Equipment, cars and others 2.2 1.4 0.9 - Total 7.2 6.4 0.9 - 1 Undiscounted sum of future aggregate minimum lease payments, non-cancellable other than lease liabilities already reported in Note 2.18. The Group recorded in 2024 expenses of \u20ac6m related to short term leases and an expense of ca. \u20ac2m relating to low-value assets, which are recognised in other operating expenses. Currency risk Currency risk is the risk that reported financial performance, or the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group operates in many countries and currencies and therefore currency fluctuations may impact Eurofins\u2019 financial results. Eurofins is exposed to currency risk in the following areas: \u25aa Transaction exposures, related to anticipated sales and purchases and on balance-sheet receivables/payables resulting from such transactions; \u25aa Translation exposure of foreign-currency intercompany and external debt and deposits; \u25aa Translation exposure of net income in foreign entities; \u25aa Translation exposure of foreign-currency-denominated equity invested in consolidated companies; \u25aa Translation exposure to equity interests in non-functional-currency investments in associates and other non-current financial assets. In 2024, the Group generated around 59% of its revenues outside of the Euro-Zone. The Group will continue to conduct its business activities in the future via subsidiaries in various countries. However, in most cases, the revenues and operating results as well as most items on the Consolidated Balance Sheet of its subsidiaries (intangible, fixed and current assets, some financial and current liabilities) are settled in the domestic currency without any real exchange risk. Accounting-wise, these operating results and Balance Sheet items are recorded in the relevant foreign currency and then converted into Euro, for translation into the Consolidated Financial Statements at the applicable exchange rate. In some cases, where an exchange rate risk might be applicable with revenues and cost structures in different currencies, the Company may enter into some currency hedging instruments to avoid any exchange rate fluctuations. The most significant currencies for the Group were translated at the following exchange rates into Euro: Value Balance Sheet Income Statement of \u20ac1 End of period rates average rates 31 December 2024 31 December 2023 2024 2023 US Dollar 1.04 1.10 1.08 1.08 Pound Sterling 0.83 0.87 0.85 0.87 Canadian Dollar 1.49 1.46 1.48 1.46 Indian Rupee 89.20 91.94 90.56 89.31 Chinese Renminbi 7.56 7.85 7.79 7.66 Japanese Yen 162.79 155.72 163.88 152.03 Danish Krona 7.46 7.46 7.46 7.45 Australian Dollar 1.67 1.62 1.64 1.63 Taiwan Dollar 34.14 33.84 34.75 33.70 Hong Kong Dollar 8.04 8.62 8.44 8.47 As at 31 December 2024, the exposure to currency risk breaks down as follows: Off-Balance Currency 22Net position AssetsLiabilitiesSheet Hedge In \u20ac millions before hedge after hedge Commitments US Dollar 4,774.5 946.0 - 3,828.5 - 3,828.5 Pound Sterling 407.2 124.4 - 282.9 - 282.9 Canadian Dollar 303.8 122.0 - 181.7 - 181.7 Indian Rupee 255.6 73.9 - 181.7 - 181.7 Chinese Renminbi 244.2 112.9 - 131.3 - 131.3 Japanese Yen 233.5 71.3 - 162.2 - 162.2 Danish Krona 174.8 65.5 - 109.3 - 109.3 Australian Dollar 126.4 36.9 - 89.5 - 89.5 Taiwan Dollar 118.6 27.7 - 90.9 - 90.9 Hong Kong Dollar 97.6 24.9 - 72.7 - 72.7 1Other782.7 356.4 18.7 407.6 - 407.6 Total 7,518.7 1,961.8 18.7 5,538.2 - 5,538.2 1 Non Euro. 2 including Intercompany positions. A 1 percentage point increase or decrease in exchange rates would have an impact of +/- \u20ac123.3m on the Group\u2019s equity and an impact on the Group\u2019s EBITAS of +/- \u20ac6.6m. Foreign exchange exposure also arises as a result of inter-company loans and deposits. When the lending company enters into such arrangements, the financing is generally provided in the functional currency of the subsidiary entity. When such loans would be considered to be part of the net investment in the subsidiary, net investment hedging would be applied. Translation exposure of foreign-currency equity invested in consolidated entities is generally not hedged. The currency translation reserve increases by \u20ac156.3m on Foreign operations and \u20ac61.4m on Net investments. The net foreign exchange positive impact in Equity is mainly caused in 2024 by the appreciation of 6.6% of the USD and was negative in 2023 due to the depreciation of 3.0% of the USD. As at 31 December 2024, a weakening / a strengthening of USD by 1% versus the Euro would result in a decrease / an increase in the currency translation reserve in equity of approximately \u20ac38.4m. Reference is made to the country risk paragraph for countries with significant foreign currency denominated equity invested. Detail of the currency translation reserve: In \u20ac millions 2024 2023 Change of the period Foreign operations \u2013 foreign currency translation gains/losses 156.4 -93.2 Net Investments revaluation 61.4 -59.5 Total 217.8 -152.7 Currency translation reserve \u2013 end of the period 351.7 135.8 Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument might fluctuate because of changes in market interest rates. In order to finance parts of its acquisition and expansion costs, the Company and its subsidiaries have entered into several loan and facility agreements as specified in Note 2.18. The Group had, at year-end, outstanding debt of \u20ac3,610.3m (2023: \u20ac3,926.7m), which constitutes an inherent interest rate risk with potential negative impact on financial results. The loans and facilities are based either on a fixed rate or on a variable rate. The derivative financial instruments assets include caps for an amount of \u20ac2.0m as of 31 December 2024 in order to hedge the Group\u2019s exposure to interest rate fluctuations particularly related to the 2018 Schuldschein loan (\u20ac4.3m at end of 2023). The Group has concluded hedging contracts, for an initial premium of \u20ac2.4m, in order to cap its floating interest rate against a fixed rate for a total nominal amount of \u20ac99m. Derivative financial instruments assets In \u20ac millions Note 2024 2023 Balance as of 1 January 4.3 5.6 Amortisation of Time Value 2.7 -0.3 -0.3 Fair Value adjustments through OCI -2.0 -0.9 Balance as of 31 December 2.33 2.0 4.3 The amount booked in equity is transferred to net profit as far as the underlying instrument impacts the net profit. The impact on the valuation of the financial instruments of a shift of +/-1 percentage point in the yield curve would not be material on the Group\u2019s total equity. The Group\u2019s net exposure to interest rate risk for the borrowings as per Consolidated Balance Sheet date, before taking into account the above hedging transactions, is shown below: 2024 2023 Borrowings at fixed interest rates 91% 91% Borrowings at floating interest rates 9% 9% Given the breakdown between fixed rate and floating rate assets and liabilities as at 31 December 2024, a 1% increase or decrease in interest rates would have a full-year impact of +/- \u20ac1.7m on results before income taxes. Rate Up to 2-5 Over Total In \u20ac millions 1 year years 5 years Short term deposits Fixed -83.3 - - -83.3 Floating - - - - Bonds Fixed - 902.2 1,350.0 2,252.2 Floating - - - - Schuldschein Fixed 95.5 82.0 97.5 275.0 Variable 138.0 93.5 30.0 261.5 Commercial paper Fixed 30.0 - - 30.0 Floating - - - - Short term money Fixed 50.0 - - 50.0 market Floating - - - - Bank borrowings Fixed 15.7 52.7 75.6 144.0 Floating 0.6 2.0 5.7 8.3 Net exposure Fixed 108.0 1,037.0 1,523.1 2,668.0 Before hedge Floating 138.6 95.5 35.7 269.8 Hedge Fixed 99.0 - - 99.0 Floating -99.0 - - -99.0 Net exposure Fixed 207.0 1,037.0 1,523.1 2,767.0 After hedge Floating 39.6 95.5 35.7 170.8 Credit risk Credit risk represents the loss that would be recognised at the reporting date if counterparties failed completely to perform their payment obligations as contracted. Credit risk is present within Eurofins\u2019 trade receivables and contract assets. In order to have better insight into its credit exposure, the Group performs ongoing analysis of the financial and non-financial condition of its customers and adjusts credit limits if and when appropriate. In instances where the creditworthiness of a customer is determined not to be sufficient to grant the credit limit required, there are a number of tools that can be utilised to mitigate the impact, including reducing payment terms, cash on delivery, pre-payments and pledges on assets. The rate of default experienced by the Group in proportion to its sales has been very low for the past five years. On average during this period, provision for impairment of receivables represented around 1% of the annual revenues, whilst customer terms of payment are in accordance with ordinary commercial practices in each country where the Group is active. In case of more challenging economic and/or trading conditions, the Group pays particular attention to the ability of new and existing customers to pay their debts. The Group believes its policy relating to doubtful debtors to be appropriate. The Group has a large number of customers across its business lines. The Group endeavours not to be dependent on any single customer. The biggest customer represents less than 2% of the consolidated revenues and the first 10 customers of the Group represent altogether less than 10% of the consolidated revenues. The amounts relating to trade receivables, bad debt provision and the ageing balance are shown in Note 2.15. With a slight increase of overdues in percentage of total trade accounts receivable in 2024, the average observed credit losses in proportion of sales over the last three years remain low. The expected loss rates did not materially change between 2023 and 2024. The Group invests available cash and cash equivalents with various leading financial institutions with strong credit ratings and is exposed to limited credit risk with these counterparties. The Group policy is to limit its exposure by dealing solely with leading counterparties and monitoring their credit ratings, in line with guidelines approved by the Company. The Group actively manages concentration risk of its liquidity among financial institutions and measures the potential loss under certain stress scenarios, should a financial institution default. These worst-case scenario losses are monitored and mitigated by the Company. Country risk Country risk is the risk that political, legal, or economic developments in a single country could adversely impact the Group\u2019s performance. The country risk is monitored on a regular basis (see Assets and Liabilities per currency in Note 2.30 \u2013 Currency Risk). There are a number of potential risks and uncertainties which could have a material impact on the Group\u2019s performance over the financial year 2025 and could cause actual results to differ materially from expected and historical results, including the potential risks which could arise from the conflict in Ukraine, in the Middle East and other areas, as described in the risk section of the Management Report. Direct Russia & Ukraine originated revenues for Eurofins companies were around \u20ac1.2m in 2024 (\u20ac0.6m in 2023). Besides, direct revenues generated by Eurofins companies in Israel were just below \u20ac12m in 2024.",
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"f0__s8__6__209": {
"value": "Liquidity risk Liquidity risk is the risk that an entity might encounter difficulty in meeting its obligations associated with its financial liabilities. Liquidity risk for the Group is monitored through / by the Group Treasury Team, which tracks the development of the actual cash flow position for the Group and uses inputs from a number of sources in order to forecast the overall liquidity position on both a short- and longer-term basis. Eurofins invests surplus cash in short-term deposits with appropriate maturities to ensure sufficient liquidity is available to meet liabilities when due. The rating of the Company\u2019s debt may improve or deteriorate. As a result, the Group\u2019s future borrowing capacity may be influenced, and its financing costs may fluctuate. The Group has various sources of funding to mitigate its liquidity risk. As at 31 December 2024, the Group had \u20ac613.9m in cash and cash equivalents (2023: \u20ac1,221.2m). Cash and cash equivalents include all cash balances and short-term highly liquid investments (short-term deposits) with an original maturity of three months or less that are readily convertible into known amounts of cash. The Group pools cash from subsidiaries to the extent legally and economically feasible. In addition to its capacity to generate cash-flows from its operations, Eurofins relies on the NEU CP market for its short-term needs as well its bank credit facilities at competitive interest rates. Those bank credit facilities can also be used to fund any type of general corporate purpose. None of those credit lines was drawn at the end of 2024 nor will be maturing in 2025. Eurofins believes it has sufficient liquidity to execute on the Group\u2019s growth plans for 2025. Ratings Since July 2020, Eurofins has held a public long-term issuer credit rating by Moody\u2019s Investor Services (\u201cMoody\u2019s\u201d). The Group\u2019s investment grade rating is Baa3 with a stable outlook. Moody\u2019s confirmed the Baa3 rating in March 2024. In May 2021, Eurofins received its second credit rating by Fitch Ratings which assigned an investment grade credit rating of BBB- with a stable outlook. Fitch Ratings confirmed the BBB- rating and the stable outlook in May 2023 and again in July 2024. Some loans/facilities are secured by contingent securities over assets determined at local level (Note 2.32). The hybrid capital, Eurobonds, Schuldschein loans and bilateral credit lines are neither secured nor include any financial covenants. The table below presents a summary of the Group\u2019s fixed contractual cash obligations and commitments as of 31 December 2024. These amounts are an estimate of future payments which could change as a result of various factors such as a change in interest rates, foreign exchange, contractual provisions, as well as changes in our business strategy and needs. Therefore, the actual payments made in future periods may vary from those presented in the following table: Financial liabilities Total Up to 1 year 2-5 years Over 5 years In \u20ac millions 2024 1Bonds2,252.2 - 902.2 1,350.0 1Schuldschein536.5 233.5 175.5 127.5 Commercial paper 30.0 30.0 - - Short term Money Market 50.0 50.0 - - 1Bank borrowings152.3 16.3 54.7 81.3 Bank overdrafts 0.6 0.6 - - Lease liabilities 607.5 150.2 357.6 99.7 Treasury shares in transit 2.5 2.5 - - Amounts due for business acq. (not 118.5 46.8 66.9 4.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due560.4 121.3 351.5 87.6 Trade accounts payable 645.9 645.9 - - Total 4,975.8 1,316.5 1,908.4 1,750.8 2023 1Bonds2,700.0 447.8 302.2 1,950.0 1Schuldschein536.5 - 409.0 127.5 Commercial paper - - - - 1Bank borrowings137.2 15.1 53.7 68.3 Bank overdrafts 0.2 0.2 - - Lease liabilities 578.9 142.7 340.2 96.0 Amounts due for business acq. (not 165.8 37.6 124.5 3.7 discounted) Earnings due on hybrid capital 19.4 19.4 - - 2Current and future interest due599.2 120.5 347.4 131.2 Trade accounts payable 600.2 600.2 - - Total 5,337.4 1,383.6 1,577.0 2,376.7 1 Par value.2 Including interests due on borrowings until their full repayment, difference between net present value and future payments on lease liabilities and the impact of any derivative financial instruments.",
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"value": "Currency risk Currency risk is the risk that reported financial performance, or the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group operates in many countries and currencies and therefore currency fluctuations may impact Eurofins\u2019 financial results. Eurofins is exposed to currency risk in the following areas: \u25aa Transaction exposures, related to anticipated sales and purchases and on balance-sheet receivables/payables resulting from such transactions; \u25aa Translation exposure of foreign-currency intercompany and external debt and deposits; \u25aa Translation exposure of net income in foreign entities; \u25aa Translation exposure of foreign-currency-denominated equity invested in consolidated companies; \u25aa Translation exposure to equity interests in non-functional-currency investments in associates and other non-current financial assets. In 2024, the Group generated around 59% of its revenues outside of the Euro-Zone. The Group will continue to conduct its business activities in the future via subsidiaries in various countries. However, in most cases, the revenues and operating results as well as most items on the Consolidated Balance Sheet of its subsidiaries (intangible, fixed and current assets, some financial and current liabilities) are settled in the domestic currency without any real exchange risk. Accounting-wise, these operating results and Balance Sheet items are recorded in the relevant foreign currency and then converted into Euro, for translation into the Consolidated Financial Statements at the applicable exchange rate. In some cases, where an exchange rate risk might be applicable with revenues and cost structures in different currencies, the Company may enter into some currency hedging instruments to avoid any exchange rate fluctuations. The most significant currencies for the Group were translated at the following exchange rates into Euro: Value Balance Sheet Income Statement of \u20ac1 End of period rates average rates 31 December 2024 31 December 2023 2024 2023 US Dollar 1.04 1.10 1.08 1.08 Pound Sterling 0.83 0.87 0.85 0.87 Canadian Dollar 1.49 1.46 1.48 1.46 Indian Rupee 89.20 91.94 90.56 89.31 Chinese Renminbi 7.56 7.85 7.79 7.66 Japanese Yen 162.79 155.72 163.88 152.03 Danish Krona 7.46 7.46 7.46 7.45 Australian Dollar 1.67 1.62 1.64 1.63 Taiwan Dollar 34.14 33.84 34.75 33.70 Hong Kong Dollar 8.04 8.62 8.44 8.47 As at 31 December 2024, the exposure to currency risk breaks down as follows: Off-Balance Currency 22Net position AssetsLiabilitiesSheet Hedge In \u20ac millions before hedge after hedge Commitments US Dollar 4,774.5 946.0 - 3,828.5 - 3,828.5 Pound Sterling 407.2 124.4 - 282.9 - 282.9 Canadian Dollar 303.8 122.0 - 181.7 - 181.7 Indian Rupee 255.6 73.9 - 181.7 - 181.7 Chinese Renminbi 244.2 112.9 - 131.3 - 131.3 Japanese Yen 233.5 71.3 - 162.2 - 162.2 Danish Krona 174.8 65.5 - 109.3 - 109.3 Australian Dollar 126.4 36.9 - 89.5 - 89.5 Taiwan Dollar 118.6 27.7 - 90.9 - 90.9 Hong Kong Dollar 97.6 24.9 - 72.7 - 72.7 1Other782.7 356.4 18.7 407.6 - 407.6 Total 7,518.7 1,961.8 18.7 5,538.2 - 5,538.2 1 Non Euro. 2 including Intercompany positions. A 1 percentage point increase or decrease in exchange rates would have an impact of +/- \u20ac123.3m on the Group\u2019s equity and an impact on the Group\u2019s EBITAS of +/- \u20ac6.6m. Foreign exchange exposure also arises as a result of inter-company loans and deposits. When the lending company enters into such arrangements, the financing is generally provided in the functional currency of the subsidiary entity. When such loans would be considered to be part of the net investment in the subsidiary, net investment hedging would be applied. Translation exposure of foreign-currency equity invested in consolidated entities is generally not hedged. The currency translation reserve increases by \u20ac156.3m on Foreign operations and \u20ac61.4m on Net investments. The net foreign exchange positive impact in Equity is mainly caused in 2024 by the appreciation of 6.6% of the USD and was negative in 2023 due to the depreciation of 3.0% of the USD. As at 31 December 2024, a weakening / a strengthening of USD by 1% versus the Euro would result in a decrease / an increase in the currency translation reserve in equity of approximately \u20ac38.4m. Reference is made to the country risk paragraph for countries with significant foreign currency denominated equity invested. Detail of the currency translation reserve: In \u20ac millions 2024 2023 Change of the period Foreign operations \u2013 foreign currency translation gains/losses 156.4 -93.2 Net Investments revaluation 61.4 -59.5 Total 217.8 -152.7 Currency translation reserve \u2013 end of the period 351.7 135.8 Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument might fluctuate because of changes in market interest rates. In order to finance parts of its acquisition and expansion costs, the Company and its subsidiaries have entered into several loan and facility agreements as specified in Note 2.18. The Group had, at year-end, outstanding debt of \u20ac3,610.3m (2023: \u20ac3,926.7m), which constitutes an inherent interest rate risk with potential negative impact on financial results. The loans and facilities are based either on a fixed rate or on a variable rate. The derivative financial instruments assets include caps for an amount of \u20ac2.0m as of 31 December 2024 in order to hedge the Group\u2019s exposure to interest rate fluctuations particularly related to the 2018 Schuldschein loan (\u20ac4.3m at end of 2023). The Group has concluded hedging contracts, for an initial premium of \u20ac2.4m, in order to cap its floating interest rate against a fixed rate for a total nominal amount of \u20ac99m. Derivative financial instruments assets In \u20ac millions Note 2024 2023 Balance as of 1 January 4.3 5.6 Amortisation of Time Value 2.7 -0.3 -0.3 Fair Value adjustments through OCI -2.0 -0.9 Balance as of 31 December 2.33 2.0 4.3 The amount booked in equity is transferred to net profit as far as the underlying instrument impacts the net profit. The impact on the valuation of the financial instruments of a shift of +/-1 percentage point in the yield curve would not be material on the Group\u2019s total equity. The Group\u2019s net exposure to interest rate risk for the borrowings as per Consolidated Balance Sheet date, before taking into account the above hedging transactions, is shown below: 2024 2023 Borrowings at fixed interest rates 91% 91% Borrowings at floating interest rates 9% 9% Given the breakdown between fixed rate and floating rate assets and liabilities as at 31 December 2024, a 1% increase or decrease in interest rates would have a full-year impact of +/- \u20ac1.7m on results before income taxes. Rate Up to 2-5 Over Total In \u20ac millions 1 year years 5 years Short term deposits Fixed -83.3 - - -83.3 Floating - - - - Bonds Fixed - 902.2 1,350.0 2,252.2 Floating - - - - Schuldschein Fixed 95.5 82.0 97.5 275.0 Variable 138.0 93.5 30.0 261.5 Commercial paper Fixed 30.0 - - 30.0 Floating - - - - Short term money Fixed 50.0 - - 50.0 market Floating - - - - Bank borrowings Fixed 15.7 52.7 75.6 144.0 Floating 0.6 2.0 5.7 8.3 Net exposure Fixed 108.0 1,037.0 1,523.1 2,668.0 Before hedge Floating 138.6 95.5 35.7 269.8 Hedge Fixed 99.0 - - 99.0 Floating -99.0 - - -99.0 Net exposure Fixed 207.0 1,037.0 1,523.1 2,767.0 After hedge Floating 39.6 95.5 35.7 170.8",
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"f0__s8__6__213-1": {
"value": "Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument might fluctuate because of changes in market interest rates. In order to finance parts of its acquisition and expansion costs, the Company and its subsidiaries have entered into several loan and facility agreements as specified in Note 2.18. The Group had, at year-end, outstanding debt of \u20ac3,610.3m (2023: \u20ac3,926.7m), which constitutes an inherent interest rate risk with potential negative impact on financial results. The loans and facilities are based either on a fixed rate or on a variable rate. The derivative financial instruments assets include caps for an amount of \u20ac2.0m as of 31 December 2024 in order to hedge the Group\u2019s exposure to interest rate fluctuations particularly related to the 2018 Schuldschein loan (\u20ac4.3m at end of 2023). The Group has concluded hedging contracts, for an initial premium of \u20ac2.4m, in order to cap its floating interest rate against a fixed rate for a total nominal amount of \u20ac99m. Derivative financial instruments assets In \u20ac millions Note 2024 2023 Balance as of 1 January 4.3 5.6 Amortisation of Time Value 2.7 -0.3 -0.3 Fair Value adjustments through OCI -2.0 -0.9 Balance as of 31 December 2.33 2.0 4.3 The amount booked in equity is transferred to net profit as far as the underlying instrument impacts the net profit. The impact on the valuation of the financial instruments of a shift of +/-1 percentage point in the yield curve would not be material on the Group\u2019s total equity.2.33. Exposure to market and counterparties risks In \u20ac millions Note 2024 2023 Derivative financial assets \u2013 Caps 2.30 2.0 4.3 Derivative financial assets 2.0 4.3 Derivative financial liabilities \u2013 Swaps - - Total derivative instruments, net 2.0 4.3 Exposure to renewable electricity contracts (commonly referred to as power purchase agreements) risks In order to reduce its indirect carbon emissions related to energy purchases (Scope 2 emissions) and achieve carbon neutrality by 2025, the Group has signed a Virtual Power Purchase Agreement (VPPA) with a third-party vendor in Spain. The Group has analysed the accounting treatment for the VPPA. It has concluded the VPPA needs to be accounted for in accordance with IFRS 9 for financial instruments, not qualifying as a hedge. As at 31 December 2024, the VPPA has no value. Going forward, the VPPA embedded derivative will be recognised at fair value recognised in the P&L over the life of the VPPA (15 years). The VPPA will be re-measured at fair value through profit or loss in the financial result.2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3 Specific valuation techniques used to value financial instruments include: Level 1 Instruments included in level 1 are comprised primarily of listed equity investments classified as financial assets carried at fair value through profit or loss or carried at fair value through Other Comprehensive Income. The fair value of financial instruments traded in active markets is based on quoted market prices at the Balance Sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives or convertible bond instruments) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are based on observable market data, the instrument is included in level 2. The fair value of derivatives is calculated as the present value of the estimated future cash flows based on observable interest yield curves, basis spread and foreign exchange rates. The valuation of convertible bond instruments uses observable market quoted data for the options and present value calculations using observable yield curves for the fair value of the bonds. Level 3 If one or more of the significant inputs are not based on observable market data, such as third-party pricing information without adjustments, the instrument is included in level 3. With the exception of the borrowings, the Group considers the carrying value of the financial instruments to approximate their fair value. Regarding borrowings, their fair value is based on: \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2026 (fair value amount of \u20ac304.6m against a carrying value of \u20ac302.2m - ISIN XS2167595672). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2029 (fair value amount of \u20ac611.2m against a carrying value of \u20ac600m - ISIN XS2491664137). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2030 (fair value amount of \u20ac630.9m against a carrying value of \u20ac600m - ISIN XS2676883114). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2031 (fair value amount of \u20ac626.9m against a carrying value of \u20ac750m - ISIN XS2343114687). ",
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"f0__s8__6__215": {
"value": "Credit risk Credit risk represents the loss that would be recognised at the reporting date if counterparties failed completely to perform their payment obligations as contracted. Credit risk is present within Eurofins\u2019 trade receivables and contract assets. In order to have better insight into its credit exposure, the Group performs ongoing analysis of the financial and non-financial condition of its customers and adjusts credit limits if and when appropriate. In instances where the creditworthiness of a customer is determined not to be sufficient to grant the credit limit required, there are a number of tools that can be utilised to mitigate the impact, including reducing payment terms, cash on delivery, pre-payments and pledges on assets. The rate of default experienced by the Group in proportion to its sales has been very low for the past five years. On average during this period, provision for impairment of receivables represented around 1% of the annual revenues, whilst customer terms of payment are in accordance with ordinary commercial practices in each country where the Group is active. In case of more challenging economic and/or trading conditions, the Group pays particular attention to the ability of new and existing customers to pay their debts. The Group believes its policy relating to doubtful debtors to be appropriate. The Group has a large number of customers across its business lines. The Group endeavours not to be dependent on any single customer. The biggest customer represents less than 2% of the consolidated revenues and the first 10 customers of the Group represent altogether less than 10% of the consolidated revenues. The amounts relating to trade receivables, bad debt provision and the ageing balance are shown in Note 2.15. With a slight increase of overdues in percentage of total trade accounts receivable in 2024, the average observed credit losses in proportion of sales over the last three years remain low. The expected loss rates did not materially change between 2023 and 2024. The Group invests available cash and cash equivalents with various leading financial institutions with strong credit ratings and is exposed to limited credit risk with these counterparties. The Group policy is to limit its exposure by dealing solely with leading counterparties and monitoring their credit ratings, in line with guidelines approved by the Company. The Group actively manages concentration risk of its liquidity among financial institutions and measures the potential loss under certain stress scenarios, should a financial institution default. These worst-case scenario losses are monitored and mitigated by the Company.",
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"value": "2.31. Capital risk management The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce its cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the dividends paid to its shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt.",
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},
"f0__s8__6__218": {
"value": "2.32. Contractual obligations and other commercial commitments Borrowings pledged by assets or with covenants The liabilities and borrowings listed below are already included in the Group\u2019s Consolidated Balance Sheet. The following table only repeats these amounts when these borrowings are secured by covenants or securities on assets. In \u20ac millions 2024 2023 Bank borrowings secured over buildings and other assets 143.1 92.2 1Finance leases secured over buildings and other assets36.0 41.2 Bank borrowings secured by covenants and assets 1.1 2.6 Total borrowings and leases secured 180.2 136.0 Bank borrowings secured by covenants - - Bank borrowings guaranteed by the direct parent of the borrower - - Total 180.2 136.0 1 Finance lease liabilities are effectively secured as the rights to the leased asset revert to the lessor in the event of default. Other Guarantees In \u20ac millions Total Up to 1 year 2-5 years Over 5 years Guaranteesgiven related to financing 43.7 25.0 - 18.7 Guarantees given related to acquisitions - - - Total 43.7 25.0 18.7 Guarantees received - - - - Total guarantees, net 43.7 25.0 - 18.7 Detail of guarantees given related to financing \u25aa The Company has counter-guaranteed the Swedish insurance company \"F\u00f6rs\u00e4kringsbolaget Pensionsgaranti\" for all amounts due that this entity should have to pay to the current and past employees of some Swedish companies that are indirect subsidiaries of Eurofins Scientific SE, as part of their pension payment obligation for a maximum amount of \u20ac18.7m (this amount is accounted for in the caption \u201cretirement benefit obligations\u201d Note 2.23). \u25aa The Company gave a guarantee for a period of 12 months from 1 January 2024 to 1 January 2025 and renewed from 1 January 2025 to 1 January 2026 to the benefit of Chubb (i.e., Chubb European Group SE, ACE Ina Overseas Insurance Company Ltd. and Chubb INA Overseas Insurance Company Ltd.) in the context of an internal reinsurance captive (Eurofins Re S.A.) in Luxembourg indirectly owned by the Company to indemnify for all losses, liabilities, costs, expenses and damages for a total amount up to \u20ac25m per annual aggregate.",
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"f0__s8__6__217-1": {
"value": "2.32. Contractual obligations and other commercial commitments Borrowings pledged by assets or with covenants The liabilities and borrowings listed below are already included in the Group\u2019s Consolidated Balance Sheet. The following table only repeats these amounts when these borrowings are secured by covenants or securities on assets. In \u20ac millions 2024 2023 Bank borrowings secured over buildings and other assets 143.1 92.2 1Finance leases secured over buildings and other assets36.0 41.2 Bank borrowings secured by covenants and assets 1.1 2.6 Total borrowings and leases secured 180.2 136.0 Bank borrowings secured by covenants - - Bank borrowings guaranteed by the direct parent of the borrower - - Total 180.2 136.0 1 Finance lease liabilities are effectively secured as the rights to the leased asset revert to the lessor in the event of default. Other Guarantees In \u20ac millions Total Up to 1 year 2-5 years Over 5 years Guaranteesgiven related to financing 43.7 25.0 - 18.7 Guarantees given related to acquisitions - - - Total 43.7 25.0 18.7 Guarantees received - - - - Total guarantees, net 43.7 25.0 - 18.7 Detail of guarantees given related to financing \u25aa The Company has counter-guaranteed the Swedish insurance company \"F\u00f6rs\u00e4kringsbolaget Pensionsgaranti\" for all amounts due that this entity should have to pay to the current and past employees of some Swedish companies that are indirect subsidiaries of Eurofins Scientific SE, as part of their pension payment obligation for a maximum amount of \u20ac18.7m (this amount is accounted for in the caption \u201cretirement benefit obligations\u201d Note 2.23). \u25aa The Company gave a guarantee for a period of 12 months from 1 January 2024 to 1 January 2025 and renewed from 1 January 2025 to 1 January 2026 to the benefit of Chubb (i.e., Chubb European Group SE, ACE Ina Overseas Insurance Company Ltd. and Chubb INA Overseas Insurance Company Ltd.) in the context of an internal reinsurance captive (Eurofins Re S.A.) in Luxembourg indirectly owned by the Company to indemnify for all losses, liabilities, costs, expenses and damages for a total amount up to \u20ac25m per annual aggregate.2.36. Contingencies The Group has contingent liabilities in respect of commercial and tax claims arising in the ordinary course of business in connection with the services they provide. The majority of commercial claims is covered by business-specific insurance. An on-going litigation that could cause significant financial or reputational damage for Eurofins continues in the context of the detection of biological contaminants in dairy products in Europe. The Group\u2019s responsibility has not been proven and the damages that are claimed have been neither established nor measured. Please also refer to the risk factors in section 5.1.4 of the Management Report for further information. For tax claims, when the Group estimates that the risk is not likely, no provision is booked. There are a limited number of pending claims, qualified as contingent liability by third-party legal advisors and the Company. The Group has entered into legal proceedings against the former shareholders of Eurofins Genoma Group Srl in Italy for breach of non-compete and other contractual clauses. The Group has an outstanding contingent consideration arrangement for this former acquisition, for which \u20ac27.5m has been accrued in \u201cAmounts due from business acquisitions\u201d within non-current liabilities on the Consolidated Balance Sheet as of 31 December 2024 and 2023. The final amount payable is subject to the legal proceedings. Risk factors are described in section 5 of the Management Report. Based on the information available to date, the Group considers that the outcome of these disputes and legal claims currently in progress is unlikely to have a significant adverse impact on the Consolidated Financial Statements other than those already provided for (Note 1.12 and 2.24). In July 2024, Eurofins disputes the validity of SGS\u2019 purported termination of the agreement to divest its crop science operations to Eurofins and considers the master asset purchase agreement to remain in full force and effect. Eurofins remains committed to following through on its acquisition of the Crop Science Operations and is considering all options to ensure the completion of the transaction. In October 2024, Eurofins reached an agreement with SYNLAB to acquire its clinical diagnostics operations in Spain. The transaction is subject to customary conditions and is expected to close in March 2025. SYNLAB\u2019s clinical diagnostics operations in Spain provide clinical diagnostics testing, including genetics and anatomical pathology services, throughout the country, achieving revenues of approximately \u20ac140m in 2023 and more than 2,000 employees. ",
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"f0__s8__6__224": {
"value": "2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3 Specific valuation techniques used to value financial instruments include: Level 1 Instruments included in level 1 are comprised primarily of listed equity investments classified as financial assets carried at fair value through profit or loss or carried at fair value through Other Comprehensive Income. The fair value of financial instruments traded in active markets is based on quoted market prices at the Balance Sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives or convertible bond instruments) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are based on observable market data, the instrument is included in level 2. The fair value of derivatives is calculated as the present value of the estimated future cash flows based on observable interest yield curves, basis spread and foreign exchange rates. The valuation of convertible bond instruments uses observable market quoted data for the options and present value calculations using observable yield curves for the fair value of the bonds. Level 3 If one or more of the significant inputs are not based on observable market data, such as third-party pricing information without adjustments, the instrument is included in level 3. With the exception of the borrowings, the Group considers the carrying value of the financial instruments to approximate their fair value. Regarding borrowings, their fair value is based on: \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2026 (fair value amount of \u20ac304.6m against a carrying value of \u20ac302.2m - ISIN XS2167595672). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2029 (fair value amount of \u20ac611.2m against a carrying value of \u20ac600m - ISIN XS2491664137). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2030 (fair value amount of \u20ac630.9m against a carrying value of \u20ac600m - ISIN XS2676883114). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2031 (fair value amount of \u20ac626.9m against a carrying value of \u20ac750m - ISIN XS2343114687). ",
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"f0__s8__6__223": {
"value": "2.34. Fair value of financial assets and liabilities The estimated fair value of financial instruments has been determined by the Group using available market information and appropriate valuation methods. The estimates presented are not necessarily indicative of the amounts that will ultimately be realised by the Group upon maturity or disposal. The use of different market assumptions and/or estimation methods may have a material effect on the estimated fair value amounts. The following tables show the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. Fair value information for financial assets and financial liabilities not carried at fair value is not included if the carrying amount is a reasonable approximation of fair value. As of 31 December 2024 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 49.1 49.1 49.1 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 2.0 2.0 - 2.0 - Financial assets carried at fair value 51.1 51.1 49.1 2.0 - Cash and cash equivalents 613.9 - - - - Receivables - current 1,505.9 - - - - Receivables - non-current 62.4 - - - - Financial assets carried at (amortised) costs 2,182.1 - - - - Total financial assets 2,233.2 51.1 49.1 2.0 - Financial liabilities Contingent consideration 108.5 - - - 108.5 Financial liabilities carried at FVTPL 108.5 - - - 108.5 Derivative financial instruments - - - - - Financial liabilities carried at fair value 108.5 - - - 108.5 Payables and contract liabilities 841.8 - - - - Interest and earnings accruals 54.7 - - - - Bonds 2,252.2 2,173.6 2,173.6 - - Other borrowings 1,358.0 - - - - Other liabilities 621.0 - - - - Financial liabilities carried at (amortised) costs 5,127.8 2,173.6 2,173.6 - - Total financial liabilities 5,236.3 2,173.6 2,173.6 - 217.0 As of 31 December 2023 Carrying Fair value Level 1 Level 2 Level 3 In \u20ac millions amount Financial assets Financial assets carried at FVTOCI 19.0 19.0 19.0 - - Financial assets carried at FVTPL - - - - - Derivative financial instruments 4.3 4.3 - 4.3 - Financial assets carried at fair value 23.7 23.7 19.3 4.3 - Cash and cash equivalents 1,221.2 - - - - Receivables - current 1,498.7 - - - - Receivables - non-current 59.0 - - - - Financial assets carried at (amortised) costs 2,778.9 - - - - Total financial assets 2,802.5 23.7 19.3 4.3 - Financial liabilities Contingent consideration 142.3 - - - 142.3 Financial liabilities carried at FVTPL 142.3 - - - 142.3 Derivative financial instruments - - - - - Financial liabilities carried at fair value 142.3 - - - 142.3 Payables and contract liabilities 793.0 - - - - Interest and earnings accruals 59.2 - - - - Bonds 2,700.0 2,602.8 2,602.8 - - Other borrowings 1,226.7 - - - - Other liabilities 584.8 - - - - Financial liabilities carried at (amortised) costs 5,363.7 2,602.8 2,602.8 - - Total financial liabilities 5,506.0 2,602.8 2,602.8 - 142.3 Specific valuation techniques used to value financial instruments include: Level 1 Instruments included in level 1 are comprised primarily of listed equity investments classified as financial assets carried at fair value through profit or loss or carried at fair value through Other Comprehensive Income. The fair value of financial instruments traded in active markets is based on quoted market prices at the Balance Sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives or convertible bond instruments) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are based on observable market data, the instrument is included in level 2. The fair value of derivatives is calculated as the present value of the estimated future cash flows based on observable interest yield curves, basis spread and foreign exchange rates. The valuation of convertible bond instruments uses observable market quoted data for the options and present value calculations using observable yield curves for the fair value of the bonds. Level 3 If one or more of the significant inputs are not based on observable market data, such as third-party pricing information without adjustments, the instrument is included in level 3. With the exception of the borrowings, the Group considers the carrying value of the financial instruments to approximate their fair value. Regarding borrowings, their fair value is based on: \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2026 (fair value amount of \u20ac304.6m against a carrying value of \u20ac302.2m - ISIN XS2167595672). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2029 (fair value amount of \u20ac611.2m against a carrying value of \u20ac600m - ISIN XS2491664137). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2030 (fair value amount of \u20ac630.9m against a carrying value of \u20ac600m - ISIN XS2676883114). \u25aa A quoted price included in Level 1 of the fair value hierarchy for the Eurobond 2031 (fair value amount of \u20ac626.9m against a carrying value of \u20ac750m - ISIN XS2343114687). ",
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"f0__s8__6__226": {
"value": "2.35. Earnings per share Detail of the basic and diluted weighted average number of shares outstanding (details in Note 2.26) In millions 2024 2023 Weighted average number of shares outstanding 193.0 192.9 Weighted average number of treasury shares -2.4 -0.7 Basic weighted average number of shares outstanding (excluding treasury shares) 190.6 192.1 Weighted average number of stock options 3.6 4.2 Weighted average number of restricted stock units 0.4 0.4 Number of potential number of shares by warrants exercise - 1.0 Diluted weighted average shares outstanding 194.5 197.9 The weighted average number of stock options decreased in 2024 due to five stock option plans that are not in the money (their exercise price stood above the Company\u2019s share price as of 31 December 2024). Earnings per share Net profit for the period is allocated between hybrid capital investors (Note 2.20) and the equity holders of the Company as follows for the calculation of the earnings per share: Net Profit of the period Weighted average Earnings per share 2024 number of shares (in \u20ac millions) (in \u20ac) outstanding Basic Total 406.4 190.6 2.13 Owners of the Company 356.3 190.6 1.87 1Hybrid capital investors50.1 190.6 0.26 Diluted Total 406.4 194.5 2.09 Owners of the Company 356.3 194.5 1.83 1Hybrid capital investors50.1 194.5 0.26 1 See Note 2.20. Net Profit of the period Weighted average Earnings per share 2023 (in \u20ac millions) number of shares (in \u20ac) Basic Total 310.2 192.9 1.61 Owners of the Company 256.5 192.9 1.33 1Hybrid capital investors53.7 192.9 0.28 Diluted Total 310.2 197.9 1.57 Owners of the Company 256.5 197.9 1.30 1Hybrid capital investors53.7 197.9 0.27 1 See Note 2.20.",
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"f0__s8__6__229": {
"value": "2.36. Contingencies The Group has contingent liabilities in respect of commercial and tax claims arising in the ordinary course of business in connection with the services they provide. The majority of commercial claims is covered by business-specific insurance. An on-going litigation that could cause significant financial or reputational damage for Eurofins continues in the context of the detection of biological contaminants in dairy products in Europe. The Group\u2019s responsibility has not been proven and the damages that are claimed have been neither established nor measured. Please also refer to the risk factors in section 5.1.4 of the Management Report for further information. For tax claims, when the Group estimates that the risk is not likely, no provision is booked. There are a limited number of pending claims, qualified as contingent liability by third-party legal advisors and the Company. The Group has entered into legal proceedings against the former shareholders of Eurofins Genoma Group Srl in Italy for breach of non-compete and other contractual clauses. The Group has an outstanding contingent consideration arrangement for this former acquisition, for which \u20ac27.5m has been accrued in \u201cAmounts due from business acquisitions\u201d within non-current liabilities on the Consolidated Balance Sheet as of 31 December 2024 and 2023. The final amount payable is subject to the legal proceedings. Risk factors are described in section 5 of the Management Report. Based on the information available to date, the Group considers that the outcome of these disputes and legal claims currently in progress is unlikely to have a significant adverse impact on the Consolidated Financial Statements other than those already provided for (Note 1.12 and 2.24). In July 2024, Eurofins disputes the validity of SGS\u2019 purported termination of the agreement to divest its crop science operations to Eurofins and considers the master asset purchase agreement to remain in full force and effect. Eurofins remains committed to following through on its acquisition of the Crop Science Operations and is considering all options to ensure the completion of the transaction. In October 2024, Eurofins reached an agreement with SYNLAB to acquire its clinical diagnostics operations in Spain. The transaction is subject to customary conditions and is expected to close in March 2025. SYNLAB\u2019s clinical diagnostics operations in Spain provide clinical diagnostics testing, including genetics and anatomical pathology services, throughout the country, achieving revenues of approximately \u20ac140m in 2023 and more than 2,000 employees. ",
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"f0__s8__6__231": {
"value": "2.37. Related-party transactions Transactions between the Company and its subsidiaries, which are related parties of the Group, are made at arm\u2019s length conditions and have been eliminated in the consolidation process and are not disclosed in the Notes.",
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"f0__s8__6__230-1": {
"value": "The Group is controlled by Analytical Bioventures S.C.A., a holding company of the Martin family. As of 31 December 2024, Analytical Bioventures owned 32.8% of the Company\u2019s shares and controls 67.0% of its voting rights (32.6% of the Company\u2019s shares and 66.0% of its voting rights as of 31 December 2023). Transactions with affiliates or with companies owning shares in Eurofins Group such as Analytical Bioventures S.C.A. or with companies such as International Assets Finance S.\u00e0 r.l., which are controlled by some members of the Company\u2019s Board of Directors, are mainly related to lease agreements on laboratories/sites used by Eurofins and are disclosed as follows: In \u20ac millions 2024 2023 Consolidated Income Statement Support management services, provided to related party 0.1 0.2 Lease liabilities interest expenses to related party 8.1 7.5 Depreciation of right of use 28.7 27.8 Consolidated Balance Sheet 1Receivables expected from related party13.0 12.9 Payables owned to related party 0.1 0.3 Right of use from related party 135.4 126.5 Lease liabilities to related party 155.8 145.6 Dividends paid to related party 31.5 63.0 Beneficiary units subscribed by related party - - Off Balance Sheet commitments Bank guarantees to related party - - 1 Receivables expected from related party relate to lease deposits. Other information related to the real estate transactions is provided in the Corporate Governance Statements for the period ended on 31 December 2024.2.38. Compensation of the Board of Directors and Group Operating Council (GOC) In \u20ac millions 2024 2023 Compensation of executive directors 3.0 1.8 Compensation of non-executive directors 0.4 0.4 Management compensation (GOC members excluding CEO) 11.5 11.0 Post-employment benefits - - Other long-term benefits - - Termination benefits - - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to executive directors 2.6 - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to GOC members 7.0 4.2 excluding CEO Total 24.5 17.4 The amount of contributions paid for defined contribution pension plans of some members of the Board of Directors was \u20ac36k in 2024. Further details can be found in the section \u201cEurofins Group Remuneration Report 2024\u201d.",
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"f0__s8__6__234": {
"value": "2.38. Compensation of the Board of Directors and Group Operating Council (GOC) In \u20ac millions 2024 2023 Compensation of executive directors 3.0 1.8 Compensation of non-executive directors 0.4 0.4 Management compensation (GOC members excluding CEO) 11.5 11.0 Post-employment benefits - - Other long-term benefits - - Termination benefits - - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to executive directors 2.6 - Long-term incentives (\u201cstock options\u201d and \u201cRSU\u201d) granted to GOC members 7.0 4.2 excluding CEO Total 24.5 17.4 The amount of contributions paid for defined contribution pension plans of some members of the Board of Directors was \u20ac36k in 2024. Further details can be found in the section \u201cEurofins Group Remuneration Report 2024\u201d.",
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"f0__s8__6__235": {
"value": "2.39. Auditor\u2019s remuneration In \u20ac millions 2024 2023 Audit of Eurofins Scientific SE 1.1 0.7 Audit of financial statements of subsidiaries 5.7 5.9 Audit-related services 0.4 0.1 Audit and audit-related fees payable pursuant to legislation 7.2 6.7 Tax services 0.1 - Total fees Deloitte 7.3 6.7 The aggregate amount of audit fees for all auditors across the Group was \u20ac13.6m in 2024 and \u20ac11.9m in 2023. In addition to the work performed for consolidation purposes, the Group has mandated standalone audits in a very large majority of its subsidiaries, even when not required by local regulations, in order to ensure reliability and strong internal controls over financial reporting considering many subsidiaries are in a fast-growth phase. The Group\u2019s subsidiaries are mostly audited by the following audit firm networks: \u25aa Tier 1 (Deloitte, PwC, EY and KPMG); \u25aa Tier 2 (RSM, Grant Thornton, BDO, Mazars, Moore Stephens, Crowe and Baker Tilly). Other information related to the audit coverage is provided in section 2.1.3 (Audit & Risk Committee) of the Corporate Governance Statements for the year ended on 31 December 2024.",
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"f0__s8__6__236": {
"value": "2.40. COVID-19 As a world leader in the provision of essential clinical diagnostics, forensic, pharmaceutical, food and environmental laboratory testing services, Eurofins has been able to draw on its scientific expertise and innovation to develop a comprehensive suite of SARS-CoV-2 tests in response to the coronavirus pandemic. During 2024, COVID-related activities (human clinical testing and sale of reagents) of the Group generated no revenues. This compares to revenues of just over \u20ac20m in 2023.",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__237": {
"value": "2.41. Cyber-attack On 2 June 2019, Eurofins Scientific was hit by a criminal ransomware attack which caused disruption to many of its IT systems in several countries. Eurofins IT staff and their internal and external IT security teams and experts took prompt actions to contain the incident, mitigate its impact and worked relentlessly to return the IT operations to normal in the companies of the Group that have been affected. Eurofins teams continue to strengthen the Group\u2019s IT infrastructure and optimise IT environment resilience. As business interruption insurance coverage for this criminal cyber-attack was confirmed, the Group received an amount of \u20ac57.3m since 2019, no reimbursement was received in 2024 and 2023. While discussions and efforts to agree on final damages with Group insurers are ongoing, any future reimbursements cannot be determined at this time.",
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"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s8__6__238": {
"value": "2.42. Climate change-related risks The Group regularly evaluates relevant climate-related risks as evidenced in the section \u201cRisk factors report 2024\u201d (Section 1.5.6) and in \u201cEurofins Environment, Social and Governance report 2024\u201d including its impact on the books and records of the Group. The Group reviews the disclosure obligations under Article 8 of the Taxonomy Regulation (EU) 2020/8522 and will keep monitoring going forward the disclosure requirements of the Non-Financial Reporting Directive and subsequently the Corporate Sustainability Reporting Directive. For the year-end, the potential impact of climate related matters, including legislation which may affect the fair value of assets and liabilities in the Consolidated Financial statements has been considered, especially but not limited to deferred tax assets recoverability, useful life of tangible and intangible assets and provisions. The risks in respect of climate-related matters are included as relevant and applicable key assumptions where they materially impact the determination of fair value. As of 31 December 2024, the Group does not believe that the impact of climate related matters is material to the Consolidated Financial Statements. Carbon neutrality The Group announced the goal of achieving carbon neutrality by 2025, through a focussed programme of CO2 emission reduction and carbon offsetting (see paragraph \u201ccarbon neutrality objective\u201d in section \u201cClimate change\u201d in the \u201cEurofins Environment, Social and Governance report 2024\u201d). In 2024, Eurofins retired 200,000 tons of carbon credits (same in 2023). The Group concluded also a VPPA (Note 2.33). Carbon credits are recorded as intangible assets and expensed when retired. Responding to climate challenges is at the heart of the Group's strategy, and its commitment to carbon neutrality is taken into account in its financial decisions.",
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"concept": "EUR:DisclosureOfClimateRisks",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"f0__s8__6__240": {
"value": "2.44. Post-closing events Business combinations Since the beginning of 2025, the Group completed four business combinations. The total annual revenues of these acquisitions amounted to approximately \u20ac6m in 2024 for an aggregate acquisition price of \u20ac9m. These acquisitions employ over 30 employees.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__244-1": {
"value": "3.1. Incorporation of the year The companies listed below have been incorporated during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date Murarrie Smallwood Place Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Environment Testing ANZ Holding Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Agroscience Services ANZ Holding Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Biopharma Product Testing ANZ Holding Pty Eurofins BioPharma Product Testing LUX Holding S.\u00e0 AU 100.0% 01/24 Ltd. r.l. Eurofins Assurance Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins Agro Testing Canada, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/24 Eurofins Agroscience Canada, Inc. CA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins Food Testing Quebec Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins BioPharma Product Testing and Professional Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 08/24 Services Switzerland Holding AG r.l. Eurofins Medical Device Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 01/24 Eurofins Food Testing Pesticides Germany Holding Eurofins AIB GmbH DE 100.0% 01/24 GmbH Galten Smedeskovvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Spain, S.L.U. ES Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/24 Eurofins Clinical Testing Services Spain Holdings, Eurofins NBLSC Clinical Testing Spain, S.L.U. ES 100.0% 05/24 S.L.U. Rovaniemi Teollisuustie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Finland Oy FI 100.0% 11/24 r.l. Eurofins Contesta Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 12/24 Eurofins BUD Anonymus Real Estate Holding Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Food and Feed Testing Budapest Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/24 Eurofins Crop Science Hungary Kft. HU Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins BioPharma Product Testing Budapest Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 10/24 Acorn Laboratory Asset Management Services Limited IE Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins NSC Korea Co., Ltd. KR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Food Testing Baltics Holding UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Crop Science Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 03/24 Maastricht Australi\u00eblaan Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/24 Eurofins NBLSC Food Testing Poland Sp. z o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/24 Eurofins Crop Science Lab Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/24 Eurofins Crop Science Field Poland Sp. z o.o. PL Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Business Services Portugal, SA PT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/24 Northampton Leather Trade House Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/24 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins US Holdings, Inc. US 100.0% 06/24 r.l. Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Research US, Inc. US 100.0% 07/24 design LUX Holding S.\u00e0 r.l. Eurofins Environment Testing Radon, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins Environment Testing Ecotoxicology, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 12/24 Eurofins NSC Vietnam Co., Ltd. VN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/243.2. Acquisition of the year The companies listed below have been acquired during the year and are fully consolidated (at 100%): ISO Interest by Entry Company Subsidiary of: code the Group date NIK Agro Service EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/24 Eurofins Accumea Biopharma Product Testing Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 04/24 Shanghai Co., Ltd. r.l. Laboratorio Microbiol\u00f3gico Ortiz Mart\u00ednez S.A.S. CO Eurofins Latin American Ventures, S.L.U. 100.0% 07/24 Umweltmykologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/24 Med4muc GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 Lab4More GmbH DE Bavaria Health Services GmbH 100.0% 02/24 Bavaria Health Services GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 MUC Research GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 02/24 IMMUMED GmbH Gesellschaft f\u00fcr angewandte DE Lab4More GmbH 100.0% 02/24 Immunologie IAF-Radio\u00f6kologie GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 06/24 Eurofins FarmFacts GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/24 Kerava Huhtimontie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/24 REDI Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 06/24 Micro-B Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/24 Verdelab Bioscience Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/24 Fujitsu Quality Laboratory Environment Center Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 10/24 Taihei Environmental Science Center Co., Ltd. JP Eurofins Environment Testing Japan Holding KK 100.0% 07/24 Salamon & Seaber Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/24 DNACO Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 09/24 Orchid Cellmark Limited UK DNACO Limited 100.0% 09/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 01/24 Eurofins Ascend Clinical, LLC US Eurofins Clinical Testing US Holdings, Inc. 100.0% 04/24 Concord Antrim Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 05/24 Eurofins Infinity Laboratory Group, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 09/243.3. Merged entities The companies listed below have been merged with another Eurofins entity during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Virotech Diagnostics GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 09/24 Eurofins VBM Geo ApS DK Eurofins Environment Denmark Holding A/S 100.0% 04/24 Eurofins Environment Testing Holding Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/24 Eurofins Premiumcert, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratori Cat-Gairin, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 02/24 Laboratorio Gessyma Galea, S.L. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 01/24 Eurofins Nab Labs Group Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 01/24 Eurofins Hydrologie Sud SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/24 Eurofins BioPharma Product Testing & Professional Eurofins ID MYK SAS FR 100.0% 09/24 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Bactup SAS FR 100.0% 04/24 Scientific Services France Holding SAS Alpa Environnement Holding France SAS FR Eurofins Water Testing LUX S.\u00e0 r.l. 100.0% 09/24 Eurofins NDSC Audit Et Consulting France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/24 Eurofins GeneScan Technologies France SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/24 Culture Top SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 12/24 Eurofins BioMed Ouest Guyane SAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 01/23 Saitama Kankyo Service KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Taiyo Techno Research KK JP Eurofins Environment Testing Japan Holding KK 100.0% 01/24 Eurofins Survey Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/24 Dia-Go BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/24 Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Taiwan Co., Ltd. TW 100.0% 01/24 Ltd. DDC Worldwide Corp. US DNA Diagnostics Center, LLC 100.0% 06/24 Analytical Environmental Services, Inc. US Eurofins Environment Testing Southeast, LLC 100.0% 03/24 Eastern Analytical, Inc. US Eurofins Environment Testing Northeast, LLC 100.0% 07/243.4. Discontinued activities The companies listed below have been liquidated or sold during the year: ISO Interest by Exit Company Subsidiary of: Code the Group date Eurofins Clinical Diagnostics Kortrijk NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 07/24 Eurofins Digital Agency NV BE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/24 Eurofins Clinical Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Food Testing Brazil Holding Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/24 Eurofins Megalab Colombia, SAS CO Eurofins Megalab, S.A.U. 100.0% 02/24 BLGG Deutschland GmbH DE Eurofins Agro Testing Netherlands Holding BV 100.0% 07/24 Eurofins Q-Bioanalytic GmbH DE Eurofins BioTesting Services Nord GmbH 100.0% 06/24 Eurofins Food and Environment Testing Korea Holding Eurofins Woosol Co., Ltd. KR 100.0% 01/24 Co., Ltd. Eurofins Agroscience Services NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 09/24 Eurofins Bay Of Plenty Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 09/24 Eurofins Food Analytica SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/24 Gold Standard Diagnostics Singapore Pte. Ltd. SG Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 10/24 Eurofins Biopharma Product Testing Singapore Pte. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 SG 100.0% 07/24 Ltd. r.l. Eurofins Clinical Diagnostics (Thailand) Co., Ltd. TH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/24 Eurofins Clinical Diagnostic Testing UK Holding Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/24 Eurofins Alba Science Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/24",
"dimensions": {
"concept": "EUR:DisclosureOfChangeInScope",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__249": {
"value": "3.5. Principal subsidiary undertakings The Companies listed below are fully consolidated (at 100%). ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Scientific SE LU Eurofins Biomnis Middle East LLC AE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/19 Agrohuarpes - Eurofins Agrosciences Services SA AR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Lebensmittelanalytik \u00d6sterreich GmbH AT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/07 Eurofins Genomics Austria GmbH AT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Agroscience Services Austria GmbH AT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Austria Holding GmbH AT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Umwelt \u00d6sterreich GmbH & Co.KG AT Eurofins Environment Testing Austria Holding GmbH 100.0% 03/15 Eurofins NUA Austria Holding GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 01/16 Eurofins Water & Waste GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 12/15 Wiener Neudorf Palmersstra\u00dfe Real Estate GmbH AT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins NSC Austria GmbH AT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Analytics & Services Austria GmbH AT Eurofins Environment Testing Austria Holding GmbH 100.0% 09/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Austria GmbH AT 100.0% 10/20 r.l. Eurofins Environment Testing Australia Pty Ltd. AU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Agroscience Services Pty Ltd. AU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agroscience Testing Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Animal Health Australia Pty Ltd. AU Eurofins Agrosciences Services France Holding SAS 100.0% 01/16 Eurofins ams Laboratories Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/16 Eurofins Australia New Zealand Holding Pty Ltd. AU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Food Testing Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/16 Girraween Magowar Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Dandenong South Monterey Road Real Estate Pty Ltd. AU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Dermatest Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 07/17 Eurofins Technologies Australia Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/17 Eurofins Chemical Analysis Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/19 Eurofins ProMicro Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins ARL Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/20 Eurofins Apal Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 02/22 Eurofins Regional Service Centre ANZ Pty Ltd. AU Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 08/22 AQM Bangladesh Limited BD Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Modern Testing Services Bangladesh Limited BD Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins GSC Management Services NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/01 Eurofins Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 11/07 Eurofins Food Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Environment Testing Belgium Holding NV BE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/11 Nazareth Venecoweg Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/11 Eurofins Forensics Belgium NV BE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharmaceutical Product Testing Belgium NV BE 100.0% 11/11 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Agro Testing Belgium NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Belgium NV BE 100.0% 06/14 r.l. Eurofins GSC IT Product Management SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins GSC Finance & Administration SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/16 Villers le Bouillet Rue le Marais Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/17 Eurofins Asbestos Testing Belgium NV BE Eurofins Environment Testing Belgium Holding NV 100.0% 08/17 Eurofins Amatsigroup NV BE Eurofins Amatsigroup SAS 100.0% 09/17 Eurofins NSC Belgium NV BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins GSC Recruitment, Legal, Tax & Purchasing BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/19 SA Eurofins Air Monitoring Belgium NV BE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 12/19 Transportation, Facility and Logistic Services SRL BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC Transformation & Operational Excellence BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins GSC IT Management Infrastructure & Security BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/20 SA Eurofins BfB Oil Research SA BE Eurofins IESPM SAS 100.0% 04/21 Gembloux Rue Phocas Lejeune Real Estate NV BE Eurofins BfB Oil Research SA 100.0% 04/22 Eurofins GSC Finance & Controlling Systems SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins GSC IT Solutions & Operations SA BE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Euraceta SA BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Deinze De Prijkels Real Estate NV BE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/23 Eurofins Ecca NV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Ecca BTX BV BE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Agroscience Services EOOD BG Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 11/08 Eurofins HOS Testing Bulgaria EOOD BG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Manara Medical Laboratories W.L.L. BH Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 51.0% 12/22 Eurofins do Brasil An\u00e1lises de Alimentos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 07/03 Eurofins Agroscience Services Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 06/12 Laborat\u00f3rio ALAC Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 04/12 Integrated Petroleum Expertise Company - Servi\u00e7os BR Eurofins Latin American Ventures, S.L.U. 100.0% 09/14 em Petroleo Ltda. Eurofins Clinical Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Eurofins Clinical Imagem Santos Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/17 Centro de Analise e Tipagem de Genomas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 08/19 Itapema Laboratorio de Analises Clinicas Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 12/22 Labor Tres Laboratorios e Consultoria Tecnica Ltda. BR Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins Experchem Laboratories, Inc. CA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/15 Quebec St. Bruno Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/16 Eurofins CDMO Alphora, Inc. CA Eurofins Pharma Services Canada Holding, Inc. 100.0% 06/17 Eurofins NSC Canada, Inc. CA Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Toronto, Inc. CA 100.0% 05/18 r.l. Oakville Portland Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Hadwen Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Mississauga Speakman Real Estate, Inc. CA Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Environment Testing Canada, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Cosmetics and Personal Care Testing CA Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Canada, Inc. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Canada, Inc. CA 100.0% 10/20 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services Canada Holding, Inc. CA 100.0% 07/21 r.l. Eurofins Enviro-Works, Inc. CA Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol Canada, Inc. CA 100.0% 08/22 Holding SAS Eurofins Scientific AG CH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/00 Eurofins Regulatory AG CH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/11 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Switzerland AG CH 100.0% 01/13 r.l. Eurofins Professional Scientific Services Switzerland Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CH 100.0% 03/17 AG r.l. Eurofins Electric & Electronic Product Testing AG CH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Route de Montena Real Estate AG CH Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins PHAST Pharma AG CH Eurofins PHAST GmbH 100.0% 07/18 Eurofins NSC Switzerland AG CH Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 SAM Sensory and Marketing International Switzerland Eurofins Sensory, Consumer research and Product CH 100.0% 12/20 AG design LUX Holding S.\u00e0 r.l. Eurofins Qualitech AG CH Eurofins Material Sciences Switzerland Holding AG 100.0% 07/21 Eurofins Material Sciences Switzerland Holding AG CH Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Scitec SA CH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/21 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 Swanfort Services SA CH 100.0% 08/21 r.l Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 AgeaCare Switzerland SA CH 100.0% 08/21 r.l Eurofins Microscan SA CH Eurofins Material Sciences Switzerland Holding AG 100.0% 06/22 Eurofins Testing Chile SA CL Eurofins Latin American Ventures, S.L.U. 100.0% 03/13 Eurofins Training Chile SA CL Eurofins Testing Chile SA 100.0% 03/13 Eurofins Agroscience Services Chile SA CL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 06/17 Eurofins Product Testing Hong Kong, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Technology Service (Suzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/06 Eurofins Product Testing Service (Shanghai) Co., Ltd. CN Eurofins Shanghai Holding, Ltd. 100.0% 11/09 Eurofins Testing Technology (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/09 Eurofins Shanghai Holding, Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Central Laboratory China Co., Ltd. CN 100.0% 05/12 r.l. Eurofins Food Testing Hong Kong, Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins NSC Shanghai Co., Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/14 Eurofins NSC Hong Kong, Ltd. CN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/14 Eurofins Sensory Consumer and Product Research CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 (Shanghai) Co., Ltd. Eurofins Food Testing Service (Dalian) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Technology Service (Qingdao) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Consumer Product Testing (Guangzhou) Co., CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/18 Ltd. Eurofins Electrical Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins EAG Materials Science China (Shanghai) Co., CN Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 09/19 Ltd. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing (Shanghai) Co., Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CN 100.0% 12/19 Ltd. r.l. AQM HK Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Technology Service (Guangzhou) Co., Ltd. CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/19 Gold Standard Diagnostics Shanghai Co., Ltd. CN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 07/20 Eurofins Assurance China Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Wireless Testing Service (Shenzhen) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Testing Inspection Certification (Chengdu) CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/21 Co., Ltd. Eurofins Product Testing Service (Hangzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Electrical Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Discoverx Products (Shanghai) Co., Ltd. CN 100.0% 01/22 r.l. Eurofins Cosmetic Testing Service (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Eurofins MTS Consumer Product Testing (Hong Kong) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co., Ltd. Modern Testing Services (Hong Kong) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (International) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Assurance (Hong Kong) Co., Ltd. CN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/21 Modern Testing Services (Dongguan) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins MTS Consumer Product Testing (Shanghai) CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Co. Ltd. Eurofins Modern Genomic Services Co., Ltd. CN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/22 TA Technology (Shanghai) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Testing Technology Service (Shenzhen) Co. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Testing Inspection Certification (Xiamen) Co., CN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/22 Ltd. Eurofins Product Testing Service (Changzhou) Co., Ltd. CN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/23 Quasfar M&F S.A. CO Eurofins Latin American Ventures, S.L.U. 100.0% 10/23 Eurofins IT Infrastructure GSC S.A. CR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Food & Feed Testing Czech Republic s.r.o. CZ Eurofins Holding CZ s.r.o. 100.0% 10/06 Eurofins Holding CZ s.r.o. CZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins BioPharma Product Testing Czech Republic Eurofins BioPharma Product Testing LUX Holding S.\u00e0 CZ 100.0% 06/22 s.r.o. r.l. Eurofins Food Testing Hamburg Germany Holding DE Eurofins GeneScan Holding GmbH 100.0% 05/98 GmbH RECO Homburg Entenmuehlstrasse Real Estate DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/98 GmbH Eurofins GeneScan Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/03 Eurofins Analytik GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 12/98 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht International GmbH DE 100.0% 04/05 GmbH Eurofins GeneScan GmbH DE Eurofins GeneScan Holding GmbH 100.0% 07/03 Eurofins Food Testing Pesticides Germany Holding Eurofins SOFIA GmbH DE 100.0% 04/06 GmbH Eurofins Umweltanalytik Bayern GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/01 Eurofins \u00d6kometric GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 12/02 Eurofins NDSC Umweltanalytik GmbH DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/05 Eurofins Environment Testing Germany Holding West Eurofins Umwelt West GmbH DE 100.0% 04/05 GmbH Eurofins Umwelt Ost GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/06 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Institut J\u00e4ger GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/06 Eurofins Genomics Europe Food/Environment/White DE Eurofins MWG Holding GmbH 100.0% 07/01 Biotech Products & Services GmbH Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services EcoChem GmbH DE 100.0% 01/06 Beteiligungs GmbH Eurofins BioPharma Product Testing Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/06 Eurofins MWG Holding GmbH DE Eurofins Genomics BV 100.0% 01/05 Eurofins Genomics Germany GmbH DE Eurofins MWG Holding GmbH 100.0% 01/07 Eurofins Food Testing Pesticides Germany Holding DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/06 GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Laboratorien GmbH DE 100.0% 03/07 GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 01/07 Products & Services Synthesis GmbH Eurofins Food Testing General Chemistry Germany DE Eurofins Laborservices GmbH 100.0% 04/07 Holding GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Dr. Rothe GmbH DE 100.0% 04/07 Holding GmbH Eurofins Product Testing Verwaltungs GmbH DE Eurofins Product Service GmbH 100.0% 03/07 Eurofins Environment Testing Germany Holding West DE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/07 GmbH Eurofins Agroscience Services Germany Holding DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 04/07 GmbH FP Friedrichsdorf Professor-Wagner-Strasse Real DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/07 Estate GmbH Eurofins Umwelt Nord GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 05/07 Eurofins Laborservices GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins NSC IT Infrastructure Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Food Testing General Chemistry Germany Eurofins INLAB GmbH DE 100.0% 12/07 Holding GmbH Eurofins Product Service GmbH DE Eurofins Scientific SE 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Information Systems GmbH DE 100.0% 11/07 GmbH Eurofins Consumer Product Testing GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 01/08 Eurofins Food Testing Germany East Holding GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins Food Testing Hamburg Germany Holding Eurofins Agroscience Services Chem GmbH DE 100.0% 02/08 GmbH Eurofins Food Control Services GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/08 Eurofins Food Testing Pesticides Germany Holding Eurofins WEJ Contaminants GmbH DE 100.0% 12/08 GmbH Eurofins Food Testing Pesticides Germany Holding Eurofins BioTesting Services Nord GmbH DE 100.0% 12/08 GmbH HS Hamburg Stenzelring Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/08 Eurofins Dr. Specht Express Testing & Inspection Eurofins Food Testing Pesticides Germany Holding DE 100.0% 04/09 GmbH GmbH Eurofins Food & Feed Testing Leipzig GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 RECO Ebersberg Anzinger Strasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins BioPharma Product Testing Hamburg GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/09 Eurofins Food Integrity Control Services GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Institut Dr. Appelt Hilter GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 05/09 Eurofins Dr. Appelt Beteiligungs GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 05/09 Gold Standard Diagnostics Freiburg GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 05/09 Eurofins GfA Lab Service GmbH DE Eurofins Food Control Services GmbH 100.0% 10/10 Eurofins NDSC Food Testing Germany GmbH DE Eurofins Food Control Services GmbH 100.0% 03/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services GmbH DE 100.0% 07/11 Beteiligungs GmbH Eurofins Food Testing Hamburg Germany Holding Eurofins Facility Management Germany GmbH DE 100.0% 11/11 GmbH Eurofins Environment Testing Germany Holding West Eurofins Umwelt S\u00fcdwest GmbH DE 100.0% 06/12 GmbH Eurofins Medigenomix Forensik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 08/12 Eurofins Food Testing Hamburg Germany Holding Eurofins Central Logistics GmbH DE 100.0% 01/13 GmbH Eurofins GSC Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/13 Eurofins CLF Specialised Nutrition Testing Services DE Eurofins Food Testing Germany East Holding GmbH 100.0% 08/13 GmbH RECO Hamburg Neul\u00e4nder Kamp 1 Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins HT-Analytik GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 03/14 Eurofins Environment Testing Germany Holding West Eurofins Hygiene Institut Berg GmbH DE 100.0% 05/14 GmbH Eurofins Agraranalytik Deutschland GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Holding Germany GmbH DE 100.0% 03/15 r.l. Eurofins AgroSciences Services Deutschland Eurofins Agroscience Services Ecotox GmbH DE 100.0% 08/15 Beteiligungs GmbH Eurofins Professional Scientific Services Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 10/15 GmbH Eurofins Clinical Testing Services Germany LUX St. Marien Krankenhaus Lampertheim GmbH DE 100.0% 08/16 Holding S.\u00e0 r.l. Eurofins Air Monitoring Germany Holding GmbH DE Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. 100.0% 07/16 Eurofins Finance Transactions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food Testing Hamburg Germany Holding Eurofins Dr. Specht Express GmbH DE 100.0% 04/16 GmbH Eurofins MVZ Medizinisches Labor Gelsenkirchen DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 07/17 GmbH Eurofins Laborbetriebsgesellschaft Gelsenkirchen Eurofins MVZ Medizinisches Labor Gelsenkirchen DE 100.0% 07/17 GmbH GmbH Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Genomics Europe Pharma and Diagnostics Eurofins LifeCodexx GmbH DE 100.0% 07/17 Products & Services Sanger/PCR GmbH Eurofins Food Testing General Chemistry Germany Eurofins Institut Nehring GmbH DE 100.0% 10/17 Holding GmbH IfB Institut f\u00fcr Blutgruppenforschung GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 10/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing International GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Sensory, Consumer research and Product KKG Holding GmbH DE 100.0% 11/17 design LUX Holding S.\u00e0 r.l. Eurofins Agroscience Services EAG Laboratories Eurofins AgroSciences Services Deutschland DE 100.0% 12/17 GmbH Beteiligungs GmbH Eurofins AgroSciences Services Deutschland Evans Analytical Group Holdings GmbH DE 100.0% 12/17 Beteiligungs GmbH Eurofins WKS Labservice GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/17 Eurofins PHAST GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 07/18 Eurofins PHAST Development GmbH & Co. KG DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins PHAST Development Verwaltungs GmbH DE Eurofins PHAST GmbH 100.0% 07/18 Eurofins AgroSciences Services Deutschland Eurofins Agrartest GmbH DE 100.0% 07/18 Beteiligungs GmbH Gold Standard Diagnosis Frankfurt GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 08/20 Gold Standard Diagnostics Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Genomics Europe Shared Services GmbH DE Eurofins MWG Holding GmbH 100.0% 02/19 RECO Jena am Egelsee Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/19 Gold Standard Diagnostics Germany Holding GmbH DE Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 03/19 ISO Interest by Entry Company Subsidiary of: code the Group date Gold Standard Diagnostics CD Kassel GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 01/19 Eurofins Agroscience Services Regulatory Germany Eurofins AgroSciences Services Deutschland DE 100.0% 12/19 GmbH Beteiligungs GmbH Eurofins BioTesting Services Ost GmbH DE Eurofins Dr. Appelt Beteiligungs GmbH 100.0% 01/20 MF M\u00fcnchen Friedenheimer Br\u00fccke Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/20 Eurofins Humangenetik und Pr\u00e4natal-Medizin MVZ DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 05/20 GmbH Eurofins BioPharma Services Consulting Munich GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 11/20 RECO Braunschweig Heesfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Gold Standard Diagnostics NBLSC Germany GmbH DE Gold Standard Diagnostics Germany Holding GmbH 100.0% 06/21 RECO Troisdorf Gierlichstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Derma Tronnier GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 Tronnier Verwaltungs GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 12/20 RECO 1. Verwaltungs GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins EmpowerDX Europe GmbH DE St. Marien Krankenhaus Lampertheim GmbH 100.0% 06/21 Eurofins Bioskin GmbH DE Eurofins Product Testing Verwaltungs GmbH 100.0% 08/21 Eurofins NBLSC Forensic Germany GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 01/22 Eurofins MTS Consumer Product Testing Germany DE Eurofins Product Testing Verwaltungs GmbH 100.0% 11/21 GmbH CLL Chemnitzer Laborleistungs GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Umweltanalytik S\u00fcd GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 04/22 Eurofins Food Testing Hamburg Germany Holding Eurofins Food Testing S\u00fcd GmbH DE 100.0% 04/22 GmbH Stella Analyse GmbH DE Stella Analyse BV 100.0% 03/22 Eurofins Inpac Medizintechnik GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 03/22 RECO Birkenfeld Neureutstrasse Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins TraitGenetics GmbH DE Eurofins MWG Holding GmbH 100.0% 07/22 Eurofins AgroSciences Services Deutschland Eurofins Aquatic Ecotoxicology GmbH DE 100.0% 08/22 Beteiligungs GmbH Eurofins NBLSC BioPharma Product Testing Germany DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 09/22 GmbH BECIT GmbH DE Eurofins Food Testing Germany East Holding GmbH 100.0% 07/22 Eurofins Crop Science Germany GmbH DE Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/23 RECO Jena Im Steinfeld Real Estate GmbH DE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Dr. Lauk & Dr. Breitling GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 09/22 Eurofins 8. Verwaltungsgesellschaft GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe IT Services GmbH DE Eurofins MWG Holding GmbH 100.0% 10/22 Eurofins Genomics Europe Pharma and Diagnostics DE Eurofins MWG Holding GmbH 100.0% 10/22 Products & Services Sales GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services NGS GmbH Eurofins Genomics Europe Research Products & DE Eurofins MWG Holding GmbH 100.0% 10/22 Services Sanger GmbH EmpowerDX Umweltanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins Asbestanalytik Deutschland GmbH DE Eurofins NDSC Umweltanalytik GmbH 100.0% 01/23 Eurofins GSC IT Infrastructure and Security Germany DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/23 GmbH Steripac GmbH DE Eurofins BioPharma Services Holding Germany GmbH 100.0% 05/23 Eurofins AgroSciences Services Deutschland DE Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/23 Beteiligungs GmbH Ars Probata GmbH DE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Solutions Germany GmbH DE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Forensics Holding Germany GmbH DE Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 11/23 Genolytic Diagnostik GmbH DE Eurofins Forensics Holding Germany GmbH 100.0% 12/23 Eurofins NSC Denmark A/S DK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/03 Eurofins BioPharma Product Testing Denmark Holding Eurofins Biopharma Product Testing Denmark A/S DK 100.0% 03/06 A/S Eurofins Product Testing Denmark A/S DK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/08 Eurofins Miljo A/S DK Eurofins Environment Denmark Holding A/S 100.0% 06/05 Eurofins Steins Laboratorium A/S DK Eurofins Food Denmark Holding A/S 100.0% 07/06 Eurofins Environment Denmark Holding A/S DK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Food Denmark Holding A/S DK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Genomics Holding Denmark A/S DK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 11/13 Eurofins Genomics Europe AgriGenomics Products & DK Eurofins Genomics Holding Denmark A/S 100.0% 01/13 Services A/S Eurofins Milj\u00f8 Vand A/S DK Eurofins Environment Denmark Holding A/S 100.0% 10/13 Eurofins Agro Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 12/14 Eurofins Milj\u00f8 Luft A/S DK Eurofins Environment Denmark Holding A/S 100.0% 08/14 Eurofins BioPharma Product Testing Denmark Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 DK 100.0% 08/15 A/S r.l. Eurofins BioPharma Product Testing Denmark Holding Eurofins Professional Scientific Services Denmark A/S DK 100.0% 08/15 A/S Eurofins Genomics Denmark A/S DK Eurofins Genomics Holding Denmark A/S 100.0% 12/15 Eurofins Milk Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Eurofins Vitamin Testing Denmark A/S DK Eurofins Food Denmark Holding A/S 100.0% 01/17 Aabybro Industrivej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins VBM Laboratoriet A/S DK Eurofins Environment Denmark Holding A/S 100.0% 03/17 Ishoj Baldershoj Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Vejen Ladelundvej Real Estate ApS DK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins Diagnosticos Clinicos RD, SAS DO Eurofins Latin American Ventures, S.L.U. 100.0% 11/22 Eurofins Environment Testing Estonia O\u00dc EE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/17 Rae Village Vana-Sutikase ja Tammi tee Real Estate EE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 O\u00dc Eurofins Agroscience Services, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 01/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Spain, S.L.U. ES 100.0% 01/07 r.l. Eurofins Latin American Ventures, S.L.U. ES Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/09 Eurofins Sicaagriq, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/13 Eurofins Analisis Alimentario Holding Espana, S.L.U. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/13 Eurofins Sensory, Consumer research and Product Sensory and Marketing Spain, S.L.U. ES 100.0% 09/13 design LUX Holding S.\u00e0 r.l. Eurofins An\u00e1lisis Alimentario, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Alimentario Nordeste, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 05/14 Eurofins An\u00e1lisis Agro, S.A. ES Eurofins Food Testing LUX Holding S.\u00e0 r.l. 90.2% 05/14 Eurofins Product Testing, Cosmetics & Personal Care ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 07/15 Spain, S.L.U. Eurofins Trialcamp, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 06/15 Eurofins Laboratorio Sarr\u00f3, S.L.U. ES Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 07/15 Eurofins NSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Histolog, S.L.U. ES Eurofins Anapath France Holding SAS 100.0% 01/16 Eurofins NBLSC Food Testing Spain, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 04/16 Eurofins Product Testing Holding Spain, S.L.U. ES Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Professional Scientific Services Spain, S.L.U. ES 100.0% 01/17 r.l. Eurofins Clinical Testing Services Spain Holdings, Eurofins Megalab, S.A.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio \u00c1ngel M\u00e9ndez, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Surlab, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Clinical Testing Services Spain Holdings, Eurofins Laboratorio Dr. Valenzuela, S.L.U. ES 100.0% 09/16 S.L.U. Eurofins Villapharma Research, S.L.U. ES Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Textile Testing Spain, S.L.U. ES Eurofins Product Testing Holding Spain, S.L.U. 100.0% 04/17 Fuente \u00c1lamo de Murcia - El Estrech Real Estate, ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 S.L.U. Eurofins Technologies Holding Spain, S.L.U. ES Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 02/18 Madrid Garc\u00eda Noblejas Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins An\u00e1lisis Alimentario Canarias, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/18 Gold Standard Diagnostics Madrid, S.A. ES Eurofins Technologies Holding Spain, S.L.U. 94.10% 02/18 Eurofins Agroscience Services Regulatory Spain, ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 04/18 S.L.U. Santa Cruz Diesel Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/18 Eurofins Higiene Alimentaria Espa\u00f1a, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Eurofins Agroscience Services Iberica Holding, S.L.U. ES Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Clinical Testing Services Spain Holdings, Eurofins LGS Megalab An\u00e1lisis Cl\u00ednicos, S.L.U. ES 100.0% 07/18 S.L.U. Eurofins Ecosur, S.A.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 07/18 Lorqui Castillo de Aledo, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Environment Testing Spain Holding, S.L.U. ES Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins GSC Spain, S.L.U. ES Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins M\u00e9todos Servicios Agr\u00edcolas, S.L.U. ES Eurofins Agroscience Services Iberica Holding, S.L.U. 100.0% 03/19 Eurofins Iproma, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/19 Eurofins Clinical Testing Services Spain Holdings, Eurofins Clinical Diagnostics, S.L.U. ES 100.0% 06/19 S.L.U. Mazarr\u00f3n Campico Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Abar\u00e1n Rellano Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/20 Castell\u00f3n Lituania Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Control Ambiental y Ecogestor, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 11/20 Eurofins Quimico Onubense, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 08/21 Oricain Ezcabarte Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/21 San Gines Romea Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins Cimera Estudios Aplicados, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins NBLSC Environment Testing Spain, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 05/21 Eurofins Centro Anal\u00ectico M\u00ecguez Mu\u00ecnos, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/21 Eurofins Vital, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 03/22 Granada Bailen Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Cavendish, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 10/22 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Munuera, S.L.U. ES Eurofins Environment Testing Spain Holding, S.L.U. 100.0% 07/22 Eurofins Cidesal, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Derio Idorsolo Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins An\u00e1lisis Alimentario Bilbao, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 08/22 Eurofins Convet, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 12/22 Eurofins Clinical Testing Services Spain Holdings, Clinilab Laboratorio Cl\u00ednico Huelva, S.L.U. ES 100.0% 12/22 S.L.U. Lleida Corregidor Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/23 Eurofins An\u00e0lisi Alimentari Girona, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 09/23 Eurofins Inspecci\u00f3n y Certificaci\u00f3n, S.L.U. ES Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Nutrilab, S.L.U. ES Eurofins Analisis Alimentario Holding Espana, S.L.U. 100.0% 11/23 Vigo Valladares Real Estate, S.L.U. ES Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/23 Eurofins Clinical Testing Services Spain Holdings, ES Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/23 S.L.U. Eurofins Scientific Finland Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/07 Eurofins Viljavuuspalvelu Oy FI Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Environment Testing Finland Holding Oy FI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 01/17 Eurofins Ahma Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 02/17 Eurofins Environment Testing Finland Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 04/17 Eurofins Nab Labs Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/17 Eurofins NSC Finland Oy FI Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Expert Services Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Labtium Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/18 Oulu Nuottasaari Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Product Testing Finland Holding Oy FI Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Electric & Electronics Finland Oy FI Eurofins Product Testing Finland Holding Oy 100.0% 04/21 Eurofins bestLab Oy FI Eurofins Environment Testing Finland Holding Oy 100.0% 06/22 Espoo Kivimiehentie Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/23 Helsinki Laivakatu Real Estate Oy FI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Microbiologie France Holding SAS FR 100.0% 01/99 r.l. Eurofins Analytics France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 07/99 Eurofins Hygi\u00e8ne Alimentaire Formation SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 07/99 Eurofins Assurance and Inspection Services France Eurofins Certification SAS FR 100.0% 07/03 Holding SAS Eurofins Laboratoire De Microbiologie De L'Est SAS FR Eurofins Microbiologie France Holding SAS 100.0% 01/06 Eurofins ATS SAS FR Eurofins Product Testing France Holding SAS 100.0% 01/99 Eurofins Hydrologie France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Analyses Environnementales Pour Les Eurofins Analyses Pour L'Environnement France SAS FR 100.0% 07/05 Industriels France SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Est SAS FR 100.0% 01/01 SAS Eurofins BioPharma Product Testing & Professional FR Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. 100.0% 06/06 Scientific Services France Holding SAS Eurofins Genomics France SAS FR Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Institut Francais Des Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 75.0% 11/05 Toxlab SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.6% 02/05 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins BioPharma Product Testing & Professional Eurofins ADME Bioanalyses SAS FR 100.0% 10/04 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Optimed SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Quality Control SAS FR 100.0% 01/06 Scientific Services France Holding SAS Eurofins Agroscience Services France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Eurofins Agroscience Services SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 01/06 Chemtox SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 98.9% 01/08 Eurofins Laboratoires De Microbiologie Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 10/06 Eurofins Cervac Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 10/06 Eurofins NSC Finance France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/06 SAM Consumer International France SAS FR Eurofins Sensory Holding France SAS 100.0% 10/06 Eurofins Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 01/01 Eurofins Food Chemistry Testing France LUX Holding Eurofins Food Chemistry Testing France Holding SAS FR 100.0% 09/07 S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Optimed Lyon SAS FR 100.0% 09/07 Scientific Services France Holding SAS Eurofins NSC IT Infrastructure France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Hydrologie Centre Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/08 Eurofins Laboratoire Centre SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Laboratoire Nord SAS FR Eurofins Microbiologie France Holding SAS 100.0% 07/10 Eurofins Assurance and Inspection Services France Eurofins Consulting Agroalimentaire SAS FR 100.0% 07/10 Holding SAS Eurofins GSC France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/10 Eurofins NDSC IT Solution Food France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/10 Eurofins NDSC Environnement France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 08/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour la Construction France LUX FR 100.0% 08/10 SAS Holding S.\u00e0 r.l. Eurofins NBLSC Analyses Pour Le Batiment France Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 09/10 SAS SAS Eurofins Analyses Environnementales Pour Les Eurofins Analyses Environnementales pour les FR 100.0% 10/10 Industriels France SAS Industriels France LUX Holding S.\u00e0 r.l. Eurofins NSC Developpement France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins Agroscience Services Chem SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 12/10 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ile de France SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Nord SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Sud Est SAS FR 100.0% 12/10 SAS Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses pour le Batiment Ouest SAS FR 100.0% 12/10 SAS Eurofins Analyses des Mat\u00e9riaux et Combustibles FR Eurofins Expertises France Holding SAS 100.0% 12/10 France SAS Eurofins Hydrologie Nord SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins LCAM - Eurofins Laboratoire Central FR Eurofins Microbiologie France Holding SAS 100.0% 11/11 d'Analyses de la Moselle SAS Eurofins Hydrologie Ile De France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Hydrologie Est SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/11 Eurofins Asbestos Testing Europe SAS FR Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 11/11 Eurofins Laboratoire Contaminants Sud SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Laboratoire De Pathologie V\u00e9g\u00e9tale SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 12/11 Eurofins Hydrologie Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 02/12 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Forensics SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Ecotoxicologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 04/12 Eurofins NDSC Environnement France Holding SAS FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins NDSCE Support France SAS FR Eurofins NDSC Environnement France Holding SAS 100.0% 01/12 Eurofins Agrosciences Services France Holding SAS FR Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins GSC CADET SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/12 Eurofins Analyses Environnementales Pour Les Eurofins Environnement Logistique France SAS FR 100.0% 12/12 Industriels France SAS Eurofins Pharma Products Testing France Eurofins BioPharma Product Testing & Professional FR 100.0% 12/12 Management SAS Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Pharma Products Engineering SAS FR 100.0% 12/12 Scientific Services France Holding SAS Eurofins Cerep SA FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 95.8% 03/13 Eurofins MITOX FOPSE SARL FR Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud-Ouest SAS FR 100.0% 09/13 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Analyses pour l'Environnement France LUX FR 100.0% 08/14 SAS Holding S.\u00e0 r.l. Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment France SAS FR 100.0% 10/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Ouest SAS FR 100.0% 10/14 SAS Eurofins NSC HR France SAS FR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Analyses Pour Le Batiment France Holding Eurofins Analyses Pour Le Batiment Sud SAS FR 100.0% 08/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Nord SAS FR 100.0% 09/14 SAS Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement Pour Le Batiment Sud-Est SAS FR 100.0% 09/14 SAS Eurofins Prelevement pour le Batiment \u00cele-de-France Eurofins Prelevement Pour Le Batiment France Holding FR 100.0% 09/14 SAS SAS Eurofins NDSC Hydrologie France SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/14 Eurofins NBLSC Microbiologie Alimentaire France SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/14 SCI Vennecy Les Esses Galerne FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/14 Eurofins Product Testing France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/14 Eurofins Analyses Pour Le Batiment Nord-Ouest Eurofins Analyses Pour Le Batiment France Holding FR 100.0% 04/15 CEBAT SAS SAS Eurofins Evic Product Testing France SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/15 Eurofins Hygi\u00e8ne Hospitali\u00e8re Sud SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 07/15 Eurofins Environment Testing France Australia Holding FR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/15 SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie M\u00e9dicale Holding France SAS FR 100.0% 07/15 S.\u00e0 r.l. Eurofins Labazur Provence SELAS FR Eurofins Laboratorio Sarr\u00f3, S.L.U. 100.0% 07/15 Eurofins Labazur Guyane SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Nice SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Rhone-Alpes SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Bretagne SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Labazur Alpes-Sud Var SELAS FR Eurofins Labazur Provence SELAS 100.0% 07/15 Eurofins Food Chemistry Testing France LUX Holding Eurofins Galys SAS FR 100.0% 12/15 S.\u00e0 r.l. Eurofins Hydrologie Sud Ouest SAS FR Eurofins Hydrologie France Holding SAS 100.0% 11/15 Biomnis Empreintes Genetiques SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/15 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Hydrobiologie France SAS FR Eurofins Expertises France Holding SAS 100.0% 10/15 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS FR 100.0% 10/15 S.\u00e0 r.l. Eurofins Biomnis Sample Library SAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 SCI du Val d'Ouest FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/15 Eurofins Biomnis SELAS FR Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins CBM69 SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins CEF SELAS FR Eurofins Bio Lab SELAS 100.0% 10/15 Eurofins Bioffice SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/15 Eurofins NBLSC Biologie Sp\u00e9cialis\u00e9e France GIE FR Eurofins Biomnis SELAS 100.0% 10/15 Eurofins Biotech Germande SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 01/16 Eurofins Phyliae SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 11/15 SCI Garlin Bearn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Agro-Analyses SAS FR Eurofins Microbiologie France Holding SAS 100.0% 05/16 Eurofins LCDI SAS FR Eurofins Hydrologie France Holding SAS 100.0% 07/16 SCI Lentilly Aqueduc FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Pathologie SELAS FR Eurofins Histolog, S.L.U. 100.0% 04/17 Eurofins NBLSC Analyses Alimentaires France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins NBLSC Chimie Alimentaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Biologie Moleculaire France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 Eurofins Laboratoire Nutrition Animale France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 08/17 SAM Sensory International France SAS FR Eurofins Sensory Holding France SAS 100.0% 08/17 Eurofins Analyses Environnementales pour les Eurofins Expertises France Holding SAS FR 100.0% 09/17 Industriels France LUX Holding S.\u00e0 r.l. Eurofins BioPharma Product Testing & Professional Eurofins Amatsigroup SAS FR 100.0% 09/17 Scientific Services France Holding SAS Immobiliere Amatsi SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins BioPharma Product Testing & Professional Eurofins Disposable Lab SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins BioPharma Product Testing & Professional Eurofins Amatsiaquitaine SAS FR 100.0% 09/17 Scientific Services France Holding SAS Eurofins Clinical Testing Services France LUX Holding Eurofins Anapath France Holding SAS FR 100.0% 09/17 S.\u00e0 r.l. Eurofins Analyses Environnementales Pour Les Eurofins NDSC Pollution France SAS FR 100.0% 09/17 Industriels France SAS Eurofins Agroscience Services Seeds France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 09/17 SAM Retail France SAS FR Eurofins Sensory Holding France SAS 100.0% 09/17 Eurofins NSC Clinical Diagnostics France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/17 Eurofins Agroscience Services Regulatory France SAS FR Eurofins Agrosciences Services France Holding SAS 100.0% 10/17 Eurofins BioPharma Product Testing & Professional Eurofins Amatsi Analytics SAS FR 100.0% 10/17 Scientific Services France Holding SAS Eurofins Product Testing 2 France Holding SAS FR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Sud-Ouest SAS FR 100.0% 10/18 S.\u00e0 r.l. Eurofins EAG Materials Science France SAS FR Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins Analyses Pour Le Batiment France Holding Eurofins Eichrom Amiante SAS FR 100.0% 04/18 SAS Eurofins Eichrom Radioactivite SAS FR Eurofins Expertises France Holding SAS 100.0% 04/18 SCI Bruz Bastie FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/18 Eurofins LEA SAS FR Eurofins Hydrologie France Holding SAS 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Lanagram SAS FR Eurofins Microbiologie France Holding SAS 100.0% 04/18 Eurofins 3 Ohms SAS FR Eurofins Product Testing France Holding SAS 100.0% 07/18 Eurofins Interlab SELAS FR Eurofins Biologie Medicale Sud-Ouest SAS 100.0% 10/18 SCI Rosporden Renan FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/18 Eurofins Bio Lab SELAS FR Eurofins Biologie Medicale Ile De France SAS 100.0% 07/18 Eurofins Clinical Testing Services France LUX Holding Eurofins Biologie Medicale Ile De France SAS FR 100.0% 07/18 S.\u00e0 r.l. Eurofins Laboratoire De Bromatologie Ouest Et FR Eurofins Microbiologie France Holding SAS 100.0% 07/18 Bretagne SAS Eurofins Hydrologie Normandie SAS FR Eurofins Hydrologie France Holding SAS 100.0% 12/18 Eurofins Prelevement Pour Le Batiment France Holding Eurofins Prelevement pour le Batiment Nord Est SAS FR 100.0% 12/18 SAS SCI Lentilly Parc d'Activit\u00e9 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins DSC Product Testing SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/18 SCI 2 Laponie Les Ulis FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Landerneau L\u00e9on FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Loos Palissy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Martillac Newton FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Maxeville Cuenot FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Saint Augustin Paillard FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 SCI Illkirch Graffenstaden Gruninger FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Expertise Microbiologique France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 Eurofins Dispositifs au Contact de l'Eau France SAS FR Eurofins Expertises France Holding SAS 100.0% 12/18 SCI Henin Beaumont Noyelles FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Laboratoire Dermscan SAS FR Eurofins Product Testing France Holding SAS 100.0% 11/18 Alpa Alimentaire Holding France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 11/18 Eurofins Chimie Alimentaire Rouen SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/18 Eurofins Sensory, Consumer research and Product Eurofins Sensory Holding France SAS FR 100.0% 01/19 design LUX Holding S.\u00e0 r.l. Eurofins Hygi\u00e8ne Hospitali\u00e8re Ouest SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/18 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins DiscoverX Products France SAS FR 100.0% 03/19 France Holding SAS Eurofins NDSC Expertises France SAS FR Eurofins Expertises France Holding SAS 100.0% 01/19 Eurofins Analyses Environnementales Pour Les Eurofins Analyses de l'Air SAS FR 100.0% 02/19 Industriels France SAS Eurofins BioPharma Product Testing & Professional Eurofins Clinical Trial Supplies France SAS FR 100.0% 02/19 Scientific Services France Holding SAS Eurofins Analyses Nutritionnelles France SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 02/19 Eurofins Laboratoire de Microbiologie Sud SAS FR Eurofins Microbiologie France Holding SAS 100.0% 02/19 Eurofins Assurance and Inspection Services France Eurofins Assurance France SAS FR 100.0% 12/19 Holding SAS Eurofins Laboratoire Microbiologie Rh\u00f4ne-Alpes SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Hospitali\u00e8re Nord SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 12/19 Eurofins BioPharma Product Testing & Professional Eurofins BioPharma Product Testing Biologics SAS FR 100.0% 12/19 Scientific Services France Holding SAS Eurofins Microbiologie des Eaux Ouest SAS FR Eurofins Microbiologie France Holding SAS 100.0% 12/19 Eurofins Hygi\u00e8ne Alimentaire Nord-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Nord-Est SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NBLSC Hygi\u00e8ne Alimentaire France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Ile de France SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Hygi\u00e8ne Alimentaire Sud-Ouest SAS FR Eurofins Hygi\u00e8ne Alimentaire France Holding SAS 100.0% 01/20 Eurofins Labazur Pays De La Loire SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 11/20 Gold Standard Diagnostics Millidrop SAS FR Gold Standard Diagnostics France Holding SAS 100.0% 11/21 Gold Standard Diagnostics France Holding SAS FR Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins Electrical and Electronics France SAS FR Eurofins Product Testing France Holding SAS 100.0% 12/20 Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 Eurofins Hygi\u00e8ne Alimentaire France Holding SAS FR 100.0% 12/20 r.l. Eurofins Assurance and Inspection Services France FR Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 12/20 Holding SAS SCI Verneuil Papin FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Venissieux Docteur Georges Levy FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Pleyben Carn FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Villejust Zephyr FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 SCI Artigues Gay Lussac FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/20 Eurofins IESPM SAS FR Eurofins Expertises France Holding SAS 100.0% 07/21 SCI Eurofins 2022 1 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Saint Maximin Laouve FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Eurofins BioMed France FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 SCI Management BioMed France FR Eurofins Real Estate France Holding SAS 100.0% 12/21 SCI Eurofins 2022 5 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/21 Eurofins Toxicological and Regulatory Expertise C&PC FR Eurofins Product Testing France Holding SAS 100.0% 11/21 France SAS Eurofins BioPharma Product Testing & Professional Eurofins Medical Device Testing France SAS FR 100.0% 11/21 Scientific Services France Holding SAS Eurofins Product Testing clinical and ex-vivo France FR Eurofins Product Testing France Holding SAS 100.0% 11/21 Holding SAS Eurofins Real Estate France Holding SAS FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environnement Formation et Conseil SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS FR Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins NBLSC Hygi\u00e8ne Hospitali\u00e8re France SAS FR Eurofins Hygi\u00e8ne Hospitali\u00e8re France Holding SAS 100.0% 11/21 Eurofins Discovery, Central Laboratory and BioAnalysis FR Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 11/21 France Holding SAS Eurofins Agro Analyses Distribution Alimentaire SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins NBLSC IT Solution Food SWE SAS FR Eurofins Food Chemistry Testing France Holding SAS 100.0% 11/21 Eurofins Crop Science Lab France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Eurofins Crop Science Field France SAS FR Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 01/22 Analyse Toxicologique du Cheveu - ATC SAS FR Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Prelevement Pour Le Batiment France Holding Airthemis Sud SAS FR 100.0% 01/22 SAS Eurofins Biomed 2022 5 SAS FR Eurofins NSC Finance France SAS 100.0% 01/22 Eurofins Bio Sant\u00e9 SELAS FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 10/22 Eurofins Biomed Basse-Normandie SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/22 Eurofins Product Testing clinical and ex-vivo France Eurofins Spincontrol SAS FR 100.0% 08/22 Holding SAS Eurofins Centre de Recherches Biologiques et Eurofins Product Testing clinical and ex-vivo France FR 100.0% 08/22 d'Exp\u00e9rimentations Cutan\u00e9es - BIO-EC SAS Holding SAS Eurofins Analyses Pour Le Batiment France Holding GEA (Grand Est Analyses) SAS FR 100.0% 10/22 SAS ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Biomed Ile de France Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/22 Eurofins Newco 2023 1 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 2 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 3 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 Eurofins Newco 2023 4 SAS FR Eurofins NSC Finance France SAS 100.0% 11/22 SCI Marange-Silvange Tisserands FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 2 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 3 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 SCI Eurofins 2023 4 FR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins BioMed Nord Pas de Calais SELAS FR Eurofins Labazur Provence SELAS 100.0% 03/23 Eurofins Discovery, Central Laboratory and BioAnalysis Eurofins Calixar SAS FR 100.0% 12/23 France Holding SAS Eurofins BioMed Centre Val de Loire SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Bourgogne SELAS FR Eurofins Labazur Provence SELAS 100.0% 10/23 Eurofins BioMed Champagne Ardenne SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Languedoc-Roussillon SELAS FR Eurofins Labazur Provence SELAS 100.0% 09/23 Eurofins BioMed Alsace Lorraine SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Maine Anjou SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Franche Comt\u00e9 SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Picardie FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins BioMed Poitou Charentes Limousin SELAS FR Eurofins Labazur Provence SELAS 100.0% 11/23 Eurofins BioMed Bretagne Est SELAS FR Eurofins Labazur Provence SELAS 100.0% 12/23 Eurofins NBLSC BioMed France GIE FR Eurofins Biologie M\u00e9dicale Holding France SAS 100.0% 09/23 Eurofins Biophy Research SAS FR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Prelevement Pour Le Batiment France Holding Robinet Controle Environnemental SAS FR 100.0% 12/23 SAS Eurofins Ergastiria Biologikon - Chimikon Dokimon Kai GR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Analiseon Monoprosopi Anonimi Eteria Mov.AE Eurofins Croatiakontrola d.o.o. HR Eurofins Croatia Food Testing HoldCo d.o.o. 99.2% 09/19 Karlovacka Real Estate d.o.o. HR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Croatia Food Testing HoldCo d.o.o. HR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Croatia d.o.o. HR 100.0% 01/22 r.l. Eurofins Agroscience Services Kft. HU Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins NBLSC Food&Feed Testing Hungary Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 08/16 Gold Standard Diagnostics Budapest Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 05/17 Eurofins Food Testing Hungary Holding Kft. HU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei 5 utca Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Gyula Henyei Mikl\u00f3s utca 52 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 SZE Kesely\u0171si 9 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Minerag Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 12/17 Eurofins Food and Feed Testing Gyula Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 01/18 Eurofins Environment Testing Hungary Holding Kft. HU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/18 BUD Foti 56 Real Estate Kft. HU Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Testing Hungary Holding Kft. HU Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NSC Hungary Kft. HU Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 09/18 Gold Standard Diagnostics International Kft. HU Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/20 Eurofins Vetcontrol Kft. HU Eurofins Food Testing Hungary Holding Kft. 100.0% 10/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Hungary Kft. HU 100.0% 12/21 r.l. Eurofins Analytical Services Hungary Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 BUD Anonymus Real Estate Kft. HU Eurofins BUD Anonymus Real Estate Holding Kft. 100.0% 08/22 Eurofins BIOMI Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 QualcoDuna Proficiency Testing Hungary Nonprofit Kft. HU Eurofins Environment Testing Hungary Holding Kft. 100.0% 08/22 Medserv Kft. HU Eurofins Clinical Testing Hungary Holding Kft. 61.3% 09/22 Eurofins Sejtdiagnosztika Kft. HU Medserv Kft. 61.3% 09/22 PT Eurofins Modern Testing Services CPT Indonesia ID Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 01/22 Ltd. PT Eurofins Angler Biochem Lab Ltd. ID Eurofins Food Testing LUX Holding S.\u00e0 r.l. 95.0% 05/23 Eurofins Scientific (Ireland) Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 05/03 Eurofins Food Testing Ireland Limited IE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/09 Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IE 100.0% 02/11 Limited r.l. Eurofins BioPharma Product Testing Ireland Holding Eurofins BioPharma Product Testing Ireland Limited IE 100.0% 04/11 Limited Clogherane Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins Biomnis Ireland Limited IE Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Lablink Limited IE Eurofins Biomnis Ireland Limited 100.0% 10/15 Eurofins BioPharma Product Testing Ireland Holding Eurofins Professional Scientific Services Ireland Limited IE 100.0% 07/16 Limited Eurofins MC Pathology Limited IE Eurofins Biomnis Ireland Limited 100.0% 01/17 Eurofins Scientific Services Ireland Limited IE Eurofins GSC LUX S.\u00e0 r.l. 100.0% 10/17 Eurofins Environmental Testing Ireland Holding Limited IE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/18 Eurofins Environment Testing Ireland Limited IE Eurofins Environmental Testing Ireland Holding Limited 100.0% 02/18 Eurofins Clinical Genetics Ireland Limited IE Eurofins Biomnis Ireland Limited 100.0% 05/18 Eurofins NSC Ireland Limited IE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Cork Real Estate Investment Limited IE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 Empowerdx Ireland Limited IE 100.0% 04/22 r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Limed Ltd. IL 50.1% 04/22 r.l. Eurofins Genomics India Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/05 Eurofins Analytical Services India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/09 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma Services India Private Limited. IN 100.0% 01/11 r.l. Eurofins IT Solutions India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/12 Eurofins Hoodi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/12 Eurofins Advinus Lifesciences Private Limited. IN Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 10/13 Eurofins Clinical Diagnostics Bangalore Private Limited. IN Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 12/15 Eurofins Product Testing India Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Peenya Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Spectro Analytical Labs Private Limited. IN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins NSC India Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/18 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Advinus AgroSciences Services India Private IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/17 Limited. Eurofins Amar Immunodiagnostics Private Limited. IN Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Advinus BioPharma Services India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 12/19 Limited. r.l. Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Advinus Discovery Services Private Limited. IN 100.0% 10/17 r.l. Alexandre Quality Management Private Private Limited. IN AQM HK Co., Ltd. 100.0% 06/19 Eurofins BPO (India) Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Assurance India Private Limited. IN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 10/20 Spectro SSA Labs Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 10/17 Spectro Research Lab Ventures Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Spectro Testing Private Limited. IN Spectro Analytical Labs Private Limited. 100.0% 11/17 Eurofins IT Infrastructure Services Private Limited. IN Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins BioPharma Product Testing India Private Eurofins BioPharma Product Testing LUX Holding S.\u00e0 IN 100.0% 07/21 Limited. r.l. Modern Testing Services (India) Private Limited. IN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins South Bengaluru Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Bidadi Resources Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins NBLSC India Private Limited. IN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins NSC US India Services Private Limited. IN Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/23 Eurofins Agroscience Services Italy Srl IT Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 02/04 Eurofins Food & Feed Testing Italia Holding Srl IT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Chemical Control Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 09/06 Eurofins Biolab Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 01/07 Eurofins Product Testing Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 10/08 Eurofins NSC Italia Srl IT Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/12 Eurofins Product Testing Italia Holding Srl IT Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 10/12 Eurofins Clinical Testing Italia Holding Srl IT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/12 Eurofins Genomics Italy Srl IT Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 09/12 Eurofins Pivetti Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 11/12 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Italy Holding Srl IT 100.0% 01/13 r.l. Eurofins Modulo Uno Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/12 Corteolona e Genzone Via Don Bosco Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/14 Torino Via Cuorgn\u00e8 Real Estate Invest Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/15 Eurofins Cosmetics & Personal Care Italy Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 07/15 Eurofins Food Assurance Italia Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 09/15 Gold Standard Diagnostics Trieste Srl IT Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 06/16 Eurofins Professional Scientific Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 12/16 Eurofins Genoma Group Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 07/17 Eurofins Sensory, Consumer research and Product SAM Sensory and Marketing Italy Srl IT 100.0% 11/18 design LUX Holding S.\u00e0 r.l. Eurofins NDSC Food Testing Italy Srl IT Eurofins Food & Feed Testing Italia Holding Srl 100.0% 02/19 Vimodrone Via Buozzi Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Lab Solution Srl IT Eurofins Product Testing Italia Holding Srl 100.0% 06/19 Milano Fino Mornasco Via Tevere Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 ISO Interest by Entry Company Subsidiary of: code the Group date Cucciago Via Volta Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Cuneo Via Celdit Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/20 Eurofins Asola Via Cremona Real Estate Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 05/21 Eurofins Sisthema Srl IT Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Regulatory & Consultancy Services Italy Srl IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 05/22 Eurofins BioPharma Product Testing Europe RBLSC IT Eurofins BioPharma Product Testing Italy Holding Srl 100.0% 06/22 Srl Eurofins Environ-Lab Srl IT Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/22 Monteriggioni Strada delle Frigge Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/23 Eurofins Lamm Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Eurofins Biomedical Srl IT Eurofins Clinical Testing Italia Holding Srl 100.0% 09/23 Monsummano Terme Via Pratovecchio Real Estate Srl IT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins NSC Japan KK JP Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 03/06 Eurofins Genomics KK JP Eurofins Genomic Services Japan Holding KK 100.0% 12/07 Eurofins Product Testing Japan KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 01/09 Eurofins DNA Synthesis KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 66.0% 07/11 Eurofins Nihon Kankyo KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/12 Eurofins Nihon Soken KK JP Eurofins Environment Testing Japan Holding KK 100.0% 07/15 Eurofins Clinical Genetics KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 12/15 Eurofins NBLSC Environment Testing Japan KK JP Eurofins Environment Testing Japan Holding KK 100.0% 04/16 Eurofins Agro Analytical Consultants KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins EAG Materials Science Tokyo Corporation KK JP Eurofins EAG Materials Science, LLC 100.0% 12/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Services Japan Holding KK JP 100.0% 09/18 r.l. Eurofins Analytical Science Laboratories KK JP Eurofins BioPharma Services Japan Holding KK 100.0% 11/18 Eurofins Environment Testing Japan Holding KK JP Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/20 Eurofins Earth Techno KK JP Eurofins Environment Testing Japan Holding KK 100.0% 12/20 Eurofins GeneTech KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 09/20 Eurofins EAG Materials Science Japan Holding KK JP Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Food Testing Japan KK JP Eurofins Food & Feed Testing Japan Holding KK 100.0% 08/21 Eurofins FQL Ltd. JP Eurofins EAG Materials Science Japan Holding KK 100.0% 07/21 Eurofins Clinical Testing Japan Holding KK JP Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 01/22 Imizu Hibari Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Hamamatsu Nishijima Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Genetic Lab Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/22 Eurofins Food & Feed Testing Japan Holding KK JP Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/22 Eurofins Genomic Services Japan Holding KK JP Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 04/22 Repertoire Genesis Co., Ltd. JP Eurofins Clinical Testing Japan Holding KK 58.60% 06/22 Eurofins QKEN KK JP Eurofins Food & Feed Testing Japan Holding KK 85.0% 09/22 Eurofins Clinical Testing Services Japan KK JP Eurofins Clinical Testing Japan Holding KK 100.0% 01/23 Kawaguchi Minamihatogaya Real Estate KK JP Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/23 AQM Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Consumer Products Assurance Cambodia Ltd. KH Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 01/23 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins MTS Consumer Product Testing Cambodia KH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Eurofins Food and Environment Testing Korea Holding Eurofins Korea Analytic Service Co., Ltd. KR 100.0% 04/18 Co., Ltd. Eurofins Food and Environment Testing Korea Holding KR Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Co., Ltd. Eurofins EAG Materials Science Korea Co., Ltd. KR Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 10/21 Eurofins Product Testing Korea Holding Co., Ltd. KR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins KCTL Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 100.0% 10/21 Eurofins C&PC Korea Co., Ltd. KR Eurofins Product Testing Korea Holding Co., Ltd. 60.0% 06/22 Modern Testing Services Lanka Private Limited. LK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Labtarna Lietuva UAB LT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Food Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins Environment Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/06 r.l. Eurofins GSC LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 10/06 Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/07 Eurofins Product Testing LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/08 Eurofins Real Estate LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/10 Eurofins Genomics LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 07/10 Eurofins Forensics LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 07/10 Eurofins Industrial Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/10 Eurofins International Holdings LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/10 Eurofins Water Testing LUX S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/11 Eurofins Pharma Services France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Food Chemistry Testing France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 12/11 S.\u00e0 r.l. Eurofins Hygi\u00e8ne Alimentaire France LUX Holding S.\u00e0 LU Eurofins Scientific SE (French Branch) 100.0% 12/11 r.l. Eurofins Analyses pour la Construction France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses pour l'Environnement France LUX LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Holding S.\u00e0 r.l. Eurofins Analyses Environnementales pour les LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Industriels France LUX Holding S.\u00e0 r.l. Eurofins Hydrologie France LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE (French Branch) 100.0% 12/11 Eurofins Discovery Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/12 Eurofins International Support Services LUX S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 11/12 Eurofins Special Nutrition Testing LUX Holding S.\u00e0 r.l. LU Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 12/12 Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 11/14 Eurofins Clinical Testing Services France LUX Holding LU Eurofins Scientific SE (French Branch) 100.0% 05/15 S.\u00e0 r.l. Eurofins Air Monitoring LUX Holding S.\u00e0 r.l. LU Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 02/16 Eurofins Support Services LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 04/16 Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/16 Eurofins Re LUX SA LU Eurofins RE LUX Holding S.\u00e0 r.l. 100.0% 09/17 Alpha Services LUX SA LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/17 Eurofins Material Sciences LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/18 Eurofins Sensory, Consumer research and Product LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 06/18 design LUX Holding S.\u00e0 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Assurance LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/20 Eurofins Clinical Testing Services Germany LUX LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Holding S.\u00e0 r.l. Eurofins CDMO LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 12/20 Eurofins Tribology LUX Holding S.\u00e0 r.l. LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Direct to Consumer Testing LUX Holding S.\u00e0 LU Eurofins International Holdings LUX S.\u00e0 r.l. 100.0% 05/22 r.l. Eurofins RE LUX Holding S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 12/22 Eurofins Finance Luxembourg S.\u00e0 r.l. LU Eurofins Scientific SE 100.0% 06/19 Eurofins Genomics IT Solutions Latvia SIA LV Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 06/22 Eurofins Agroscience Services Maroc S.\u00e0 r.l. MA Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 99.8% 06/18 Eurofins Sensory, Consumer research and Product Eurofins Sam Sensory & Marketing Morocco S.\u00e0 r.l. MA 100.0% 10/18 design LUX Holding S.\u00e0 r.l. Eurofins Biomnis Maroc S.\u00e0 r.l. MA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 12/19 Eurofins Assurance Myanmar Ltd. MM Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Insight Technologies Ltd. MU Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins NM Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins North Malaya Laboratory Sdn Bhd MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/15 Eurofins GSC IT Malaysia Sdn Bhd MY Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/19 Eurofins Food Testing Malaysia Sdn Bhd MY Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/19 Eurofins Mediscan Laboratories Sdn Bhd MY Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Environment Testing Holding Malaysia Sdn MY Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 08/22 Bhd Eurofins Environment Testing Netherlands Holding BV NL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/00 Eurofins Analytico BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/01 Eurofins Central Laboratory BV NL Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 04/01 Eurofins Genomics BV NL Eurofins Scientific SE 100.0% 06/06 Eurofins C-Mark BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/11 Eurofins NSC Netherlands BV NL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/11 Eurofins Food Testing Rotterdam BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 03/12 Zandbergsestraat Graauw RE Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/13 Eurofins Lab Zeeuws-Vlaanderen (LZV) BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/13 Eurofins Logistics Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 04/13 Eurofins MITOX BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Netherlands Holding BV NL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/13 Eurofins Agro Testing Wageningen BV NL Eurofins Agro Testing Netherlands Holding BV 100.0% 07/13 Eurofins KBBL BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 01/14 Eurofins Food Safety Solutions BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 02/14 Eurofins Omegam BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 01/14 Duivendrecht Real Estate Invest BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/14 Eurofins Professional Scientific Services Netherlands Eurofins BioPharma Product Testing Netherlands NL 100.0% 09/14 BV Holding BV Eurofins NDSC Environment Testing Benelux BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 09/14 Eurofins De Bredelaar BV NL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/15 ISO Interest by Entry Company Subsidiary of: code the Group date Nieuw Biesterveld BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins BioPharma Product Testing Netherlands Eurofins BioPharma Product Testing LUX Holding S.\u00e0 NL 100.0% 01/16 Holding BV r.l. Eurofins BioPharma Product Testing Netherlands Eurofins Bactimm BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins PROXY Laboratories BV NL 100.0% 01/16 Holding BV Eurofins BioPharma Product Testing Netherlands Eurofins Spinnovation Analytical BV NL 100.0% 01/16 Holding BV Eurofins Bureau de Wit BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 06/16 Barneveld Gildeweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Heerenveen Hermes Icarus Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Sanitas Inspections BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Acmaa Advies BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 11/17 Eurofins Clinical Diagnostics Netherlands Holding BV NL Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/18 Eurofins Nederlands Moleculair Diagnostisch NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Laboratorium BV Eurofins LCPL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 03/18 Eurofins EAG Materials Science Netherlands BV NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Acmaa Inspectie BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins Acmaa Laboratoria BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 07/18 Eurofins SCAL BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 05/19 The Maastricht Forensic Institute BV NL Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Bacteriologisch Adviesburo BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/20 Eurofins Medische Microbiologie BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 01/21 Eurofins EAG Materials and Engineering Science NL Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 06/21 Netherlands Holdings BV Eurofins PAMM BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 10/21 Eurofins CML BV NL Eurofins E&E CML Limited 100.0% 02/19 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DNA Consolidated BV NL 100.0% 08/21 r.l NorthSea Marketing BV NL DNA Consolidated BV 100.0% 08/21 Eurofins EAG Materials and Engineering Science Eurofins Maser BV NL 90.0% 10/21 Netherlands Holdings BV Stella Analyse BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 PLM Laboratorium Services BV NL Eurofins Environment Testing Netherlands Holding BV 100.0% 03/22 Leiden Bioscience Park Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Amersfoort Koningsbergenweg Real Estate BV NL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins Gelre BV NL Eurofins Clinical Diagnostics Netherlands Holding BV 100.0% 04/22 Eurofins NBLSC Food Testing Netherlands BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 09/22 Eurofins WFC Analytics BV NL Eurofins Food Testing Netherlands Holding BV 100.0% 10/23 Eurofins Environment Testing Norway AS NO Eurofins Environment Testing Norway Holding AS 100.0% 05/06 Eurofins Environment Testing Norway Holding AS NO Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 09/07 Eurofins Food Testing Norway Holding AS NO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/07 Eurofins Norge NSC AS NO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/07 Eurofins Agro Testing Norway AS NO Eurofins Food Testing Norway Holding AS 100.0% 08/14 Moss Property Invest AS NO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/14 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Radonlab AS NO Eurofins Environment Testing Norway Holding AS 100.0% 12/15 Eurofins Havlandet AS NO Eurofins Food Testing Norway Holding AS 56.5% 02/20 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Norway AS NO 100.0% 09/23 r.l. Penrose NZ Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/12 Eurofins Food Analytics NZ Limited NZ Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/12 Eurofins ELS Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 11/12 Eurofins Agroscience Testing NZ Limited NZ Eurofins Agrosciences Services France Holding SAS 100.0% 07/13 Eurofins Environment Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 03/17 Eurofins BioPharma Product Testing NZ Limited NZ Eurofins Australia New Zealand Holding Pty Ltd. 100.0% 10/17 Wellington Port Road Real Estate Limited NZ Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Scientific Services Philippines, Inc. PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/19 Eurofins Analytical and Assurance Services Philippines, PH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Inc. AQM Pakistan Private Limited PK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins Agroscience Services Sp. z.o.o. PL Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Polska Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/06 Eurofins Environment Testing Polska Sp. z.o.o. PL Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 07/15 Eurofins GSC Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/16 \u0141\u00f3d\u017a Dubois Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins Dermscan Poland Sp. z.o.o. PL Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Business Services Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins GSC IT Poland Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins NSC Polska Sp. z.o.o. PL Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 04/20 Malbork Al. Wojska Polskiego Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing Poland Holding Sp. z.o.o. PL Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/19 Eurofins OBIK\u015a Polska Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 09/19 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Poland Sp. z.o.o. PL 100.0% 01/22 r.l. Katowice Real Estate Sp. z.o.o. PL Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins SEPO Sp. z.o.o. PL Eurofins Environment Testing Poland Holding Sp. z o.o. 100.0% 04/22 Eurofins Food Testing Poland Holding Sp. z.o.o. PL Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/23 Eurofins Lab Environment Testing Portugal, PT Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 06/15 Unipessoal, Lda. Sobrosa, Ac\u00e1cio J.A. Pereira, Real Estate, Unipessoal, PT Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/18 Lda. Eurofins Food Testing Lisboa, Unipessoal, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Laborat\u00f3rio de An\u00e1lises Clinicas J. Pinto de Barros, SA PT Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 04/21 Lagra Laborat\u00f4rio Agr\u00edcola do Alentejo, Lda. PT Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 07/22 Confidentia - Tecnolog\u00edas Inform\u00e1ticas Aplicadas, Lda. PT Eurofins Scientific (Ireland) Limited 100.0% 12/23 Eurofins Agroscience Services Romania SRL RO Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 08/09 Eurofins Evic Product Testing Romania SRL RO Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/15 Eurofins Food Testing SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 11/16 Bucharest Preciziei Real Estate SRL RO Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins Food & Feed Testing Romania Holding SRL RO Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 11/17 Eurofins Asbestos Testing Romania SRL RO Eurofins Industrial Testing LUX S.\u00e0 r.l. 100.0% 12/17 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins GSC IT Romania SRL RO Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 02/22 Eurofins Vitamins Testing Romania SRL RO Eurofins Food & Feed Testing Romania Holding SRL 100.0% 05/22 Eurofins Saudi Ajal Laboratories Ltd. SA Eurofins Food Testing LUX Holding S.\u00e0 r.l. 70.0% 06/22 Ajal Medical Specialty Company Ltd. SA Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 55.0% 12/23 Eurofins Agro Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 01/04 Eurofins Milk Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 07/06 Eurofins Food Testing Sweden Holding AB SE Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Environment Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/07 Eurofins Environment Testing Sweden Holding AB SE Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 09/07 Eurofins Food & Feed Testing Sweden AB SE Eurofins Food Testing Sweden Holding AB 100.0% 10/07 Eurofins NSC Sweden AB SE Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/08 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing Sweden AB SE 100.0% 04/11 r.l. Eurofins Pegasuslab AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 06/12 Uppsala Property Invest AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 03/14 Eurofins Radon Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 09/16 Eurofins Water Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 08/17 Eurofins Genomics Europe Pharma and Diagnostics Eurofins Genomics Sweden AB SE 100.0% 07/17 Products & Services Sanger/PCR GmbH Lidk\u00f6ping Sj\u00f6hagsgatan Real Estate AB SE Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Biofuel & Energy Testing Sweden AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 04/18 Eurofins Clinical Testing Sweden AB SE Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 03/21 Svensk Arbetshygien AB SE Eurofins Environment Testing Sweden Holding AB 100.0% 10/22 Eurofins Central Laboratory Pte. Ltd. SG Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/06 Eurofins Mechem Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins EAG Materials Science Singapore, Pte. Ltd. SG Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Food Testing Singapore Pte. Ltd. SG Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins Clinical Diagnostics Pte. Ltd. SG Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 08/19 Stats Asia Pacific Pte. Ltd. SG Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 11/23 Eurofins Holding za okoljske raziskave d.o.o. SI Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 06/17 Velenje nepremi\u010dnine d.o.o., poslovanje z SI Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/17 nepremi\u010dninami Eurofins testiranja in raziskave okolja Slovenija d.o.o. SI Eurofins Holding za okoljske raziskave d.o.o. 100.0% 07/17 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins BioPharma Product Testing Slovakia s.r.o. SK 100.0% 10/07 r.l. Eurofins NSC Central and Eastern Europe s.r.o. SK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/15 Nov\u00e9 Z\u00e1mky Komjatick\u00e1 Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/16 Eurofins Food & Feed Testing Slovakia Holding s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/19 Eurofins Food Testing Slovakia s.r.o. SK Eurofins Food & Feed Testing Slovakia Holding s.r.o. 100.0% 10/19 Eurofins Environment Testing Holding Slovakia s.r.o. SK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 07/20 Tur\u010dianske Teplice Robotn\u00edcka Real Estate s.r.o. SK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/20 Eurofins Environment Testing Slovakia s.r.o. SK Eurofins Environment Testing Holding Slovakia s.r.o. 100.0% 11/20 Eurofins RBLSC IT CEE s.r.o. SK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/21 Eurofins Product Service (Thailand) Co., Ltd. TH Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 07/08 Eurofins Agroscience Services Thailand Co., Ltd. TH Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 05/16 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins Food Testing (Thailand) Co., Ltd. TH Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 02/20 Eurofins Environment Testing Data Services Bangkok TH TestAmerica Laboratories, Inc. 100.0% 11/18 Co., Ltd. Eurofins Environment Testing Holding (Thailand) Co., TH Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 10/22 Ltd. Eurofins Environment Testing Holding (Thailand) Co., Thai Environmental Technic Co., Ltd. TH 75.0% 10/22 Ltd. Eurofins Dermscan Tunisie SARL TN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/18 Eurofins Turkey Gida Analiz Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/12 Eurofins \u0130stanbul G\u0131da Kontrol Laboratuvarlar\u0131 A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 03/17 Eurofins T\u00fcketici \u00dcr\u00fcnleri Test Hizmetleri A.\u015e TR Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins \u0130zmir G\u0131da Analiz Laboratuvarlar\u0131 Limited TR Eurofins Turkey Gida Analiz Holding A.\u015e. 100.0% 07/18 \u015eirketi Eurofins Food Testing Turkey Holding A.\u015e. TR Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins NSC Turkey Destek Hizmetleri A.\u015e. TR Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 11/19 Eurofins Assurance Turkey Kalite ve Denetim TR AQM HK Co., Ltd. 100.0% 06/19 Hizmetleri Limited \u015eirketi \u0130zmir Bornova Gayrimenkul A.\u015e. TR Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/21 Eurofins Dr. Global G\u0131da Analiz Laboratuvar\u0131 A.\u015e. TR Eurofins Food Testing Turkey Holding A.\u015e. 100.0% 11/21 Eurofins Environment Testing Holding Taiwan Co., Ltd. TW Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/15 Pharmacology Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Panlabs Discovery Services Taiwan, Ltd. TW Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Testing Taiwan, Ltd. TW Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins NSC Taiwan, Ltd. TW Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 06/18 Eurofins Tsing Hua Environment Testing Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins Summit Tsiande Environmental Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 01/18 Eurofins SunDream Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Blue Formosa Environmental Technical Co., TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Ltd. Eurofins Universe Environmental Technical Co., Ltd. TW Eurofins Environment Testing Holding Taiwan Co., Ltd. 100.0% 09/20 Eurofins Consumer Product Testing Taiwan Holding TW Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 06/21 Ltd. Eurofins Consumer Product Testing Taiwan Holding Eurofins E&E Wireless Taiwan Co., Ltd. TW 100.0% 07/21 Ltd. Eurofins EAG Materials Science Taiwan, Ltd. TW Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 03/22 Eurofins Consumer Product Testing Taiwan Holding Eurofins Modern Testing Service Taiwan, Ltd. TW 100.0% 03/23 Ltd. Eurofins NSC UK Limited UK Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 01/06 Eurofins Food Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 01/04 Eurofins Genomics UK Limited UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 07/05 Eurofins Food Testing UK Holding Limited UK Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 04/07 Eurofins Product Testing Services Limited UK Eurofins Product Testing UK Holding Limited 100.0% 10/10 Public Analyst Scientific Services Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/11 Wolverhampton i54 Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/12 Eurofins Water Hygiene Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 10/15 Eurofins Clinical Genetics UK Limited UK Eurofins Biologie Sp\u00e9cialis\u00e9e France SAS 100.0% 10/15 Eurofins Agro Testing UK Limited UK Eurofins Food Testing UK Holding Limited 100.0% 03/16 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Biopharma Product Testing UK Limited UK 100.0% 07/16 r.l. ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins NDSM Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 07/16 Eurofins Agroscience Services UK Holding Limited UK Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 07/16 Livingston Cochrane Square Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/16 Eurofins Food Safety Solutions Limited UK Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins Electrical and Electronic UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 07/17 Eurofins Forensic Services Limited UK Eurofins Forensics LUX Holding S.\u00e0 r.l. 100.0% 10/17 Eurofins Biopharma Product Testing UK Holding Eurofins Professional Scientific Services UK Limited UK 100.0% 09/17 Limited Eurofins Product Testing UK Holding Limited UK Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 12/17 Eurofins Selcia Limited UK Eurofins Agroscience Services UK Holding Limited 100.0% 12/17 Eurofins BLC Leather Technology Centre Limited UK Eurofins Product Testing UK Holding Limited 100.0% 04/18 Eurofins Clinical Diagnostics UK Limited UK Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 10/18 Eurofins Integrated Discovery UK Limited UK Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 12/18 Eurofins E&E CML Limited UK Eurofins Product Testing UK Holding Limited 100.0% 02/19 Eurofins Environment Testing UK Holding Limited UK Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/19 Eurofins Chemtest Limited UK Eurofins Environment Testing UK Holding Limited 100.0% 04/19 Heathrow Dukes Green Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/19 Needham Market Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/21 Eurofins Biopharma Product Testing UK Holding Eurofins MGS Laboratories Limited UK 88.0% 08/21 Limited Eurofins Biopharma Product Testing UK Holding Eurofins BioPharma Product Testing LUX Holding S.\u00e0 UK 100.0% 08/21 Limited r.l. Tamworth Tungsten Park Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Eurofins Sensory and Consumer Research UK Holding Eurofins Sensory, Consumer research and Product UK 100.0% 11/21 Limited design LUX Holding S.\u00e0 r.l. Eurofins MTS Consumer Product Testing UK Limited UK Eurofins Product Testing UK Holding Limited 100.0% 11/21 Eurofins Genomics Europe DTC - Population Genetics UK Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 03/22 Products & Services Limited Linlithgow Bridge Real Estate Limited UK Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Eurofins Crop Science UK Limited UK Eurofins Crop Science Holding LUX S.\u00e0 r.l. 100.0% 05/22 Eurofins Sensory, Consumer research and Product Sensory Dimensions Limited UK 100.0% 09/22 design LUX Holding S.\u00e0 r.l. Bio Search (N.I.) Limited UK Eurofins Food Testing UK Holding Limited 100.0% 07/22 Eurofins Direct To Consumer Testing LUX Holding S.\u00e0 DDC UK Services Limited UK 100.0% 07/22 r.l. Eurofins Sensory and Consumer Research UK Holding Product Perceptions Limited UK 100.0% 05/23 Limited AQL EMC limited UK Eurofins Product Testing UK Holding Limited 90.0% 05/23 Eurofins Food Chemistry Testing Des Moines, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 01/92 Eurofins Central Laboratory, LLC US Eurofins US Holdings, Inc. 100.0% 06/06 Eurofins Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 04/07 Eurofins Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 12/07 Eurofins Food Testing US Holdings, Inc. US Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 04/07 Eurofins Agroscience Services, LLC US Eurofins US Holdings, Inc. 100.0% 01/07 Eurofins Microbiology Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 06/09 Eurofins NSC US, Inc. US Eurofins Support Services LUX Holding S.\u00e0 r.l. 100.0% 10/10 Eurofins BioPharma Product Testing LUX Holding S.\u00e0 Eurofins Pharma US Holdings II, Inc. US 100.0% 01/11 r.l. Eurofins Lancaster Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/11 ISO Interest by Entry Company Subsidiary of: code the Group date Eurofins DQCI, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 10/11 Eurofins Environment Testing Northern California, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/12 Eurofins QTA, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 02/12 Eurofins Eaton Analytical, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/12 Eurofins Environment Testing Northwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/12 Eurofins Discovery Services North America, LLC US Eurofins US Holdings, Inc. 100.0% 10/12 Eurofins Lancaster Laboratories Environment Testing, US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/13 LLC Eurofins Pharma BioAnalytics Services US, LLC US Eurofins US Holdings, Inc. 100.0% 01/13 South Bend Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/14 Eurofins Environment Testing Southwest, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 05/14 Eurofins Viracor, LLC US Eurofins US Holdings, Inc. 100.0% 07/14 Eurofins SF Analytical Laboratories, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 11/14 Eurofins Clinical Testing US Holdings, Inc. US Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 100.0% 11/14 Boston Heart Diagnostics Corp. US Eurofins US Holdings, Inc. 100.0% 01/15 Eurofins Lancaster Laboratories Professional Scientific US Eurofins Lancaster Laboratories, Inc. 100.0% 02/15 Services, LLC Eurofins MTS Consumer Product Testing US, LLC US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins BioDiagnostics, Inc. US Eurofins US Holdings, Inc. 100.0% 02/15 Eurofins Environment Testing Philadelphia, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 04/15 Eurofins Diatherix Laboratories, LLC US Eurofins US Holdings, Inc. 100.0% 05/15 Eurofins Environment Testing Northeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/15 Eurofins Advantar Laboratories, Inc. US Eurofins US Holdings, Inc. 100.0% 04/16 North Kingstown (R.I.) Camp Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 05/16 Eurofins Donor & Product Testing, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 DeSoto Falcon Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Lafayette Horizon Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/16 Eurofins Clinical Diagnostic US NDSC, Inc. US Eurofins US Holdings, Inc. 100.0% 09/16 Leacock New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 New Berlin 170th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/16 Eurofins DiscoverX, LLC US Eurofins US Holdings, Inc. 100.0% 09/17 Gold Standard Diagnostics Horsham, Inc. US Eurofins US Holdings, Inc. 100.0% 10/17 Eurofins Technologies US Holdings, Inc. US Eurofins Technology and Supplies LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins Product Testing US Holdings, Inc. US Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 09/17 Eurofins EAG Materials Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/17 Eurofins BioPharma Product Testing Columbia, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Electrical and Electronic Testing NA, Inc. US Eurofins US Holdings, Inc. 100.0% 12/17 Eurofins Built Environment Testing East, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/18 Eurofins Genomics Engineering LLC US Eurofins US Holdings, Inc. 100.0% 03/18 Eurofins Sensory, Consumer Research and Product The National Food Lab, Inc. US 100.0% 08/18 Design US Holding, Inc. Eurofins Sensory, Consumer Research and Product Eurofins Sensory, Consumer research and Product US 100.0% 08/18 Design US Holding, Inc. design LUX Holding S.\u00e0 r.l. Eurofins Food Chemistry Testing Madison, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 Eurofins Botanical Testing US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 08/18 ISO Interest by Entry Company Subsidiary of: code the Group date Battle Creek 55 Hamblin Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Agroscience, LLC US Eurofins US Holdings, Inc. 100.0% 05/18 Eurofins CRL Cosmetics, LLC US Eurofins US Holdings, Inc. 100.0% 08/18 Gold Standard Diagnostics Corp, Inc. US Eurofins US Holdings, Inc. 100.0% 07/20 Eurofins Nanolab Technologies, Inc. US Eurofins EAG Materials Science US Holding, Inc. 100.0% 08/18 TestAmerica Laboratories, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Eurofins Built Environment Testing West, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Environmental Sampling Supply, Inc. US Eurofins US Holdings, Inc. 100.0% 11/18 Eurofins Aerotech Built Environment Testing, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 11/18 Madison Merchant Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/18 Eurofins EAG Engineering Science, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 12/18 Eurofins EAG Materials Science US Holding, Inc. US Eurofins Material Sciences LUX Holding S.\u00e0 r.l. 100.0% 04/19 Eurofins Genomics Blue Heron LLC US Eurofins US Holdings, Inc. 100.0% 04/19 Eurofins Viracor BioPharma Services, Inc. US Eurofins US Holdings, Inc. 100.0% 01/20 Eurofins Transplant Genomics, LLC US Eurofins US Holdings, Inc. 100.0% 05/19 Eurofins Built Environment Testing Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/19 Eurofins DiscoverX Products, LLC US Eurofins DiscoverX, LLC 100.0% 12/19 Tustin Dow Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/19 Pasadena Red Bluff Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Lenexa 99th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing America Holdings, Inc. US Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 12/19 Eurofins Environment Testing South Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 07/20 Stafford Greenbriar Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/20 Eurofins Precision TEM, LLC US Eurofins EAG Materials Science US Holding, Inc. 100.0% 04/20 Eurofins NDSC Environment Testing Americas, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 01/20 Clinical Enterprise, LLC US Eurofins US Holdings, Inc. 100.0% 03/20 Eurofins Beacon Discovery Holdings, Inc. US Eurofins US Holdings, Inc. 75.0% 03/21 Eurofins Beacon Discovery, Inc. US Eurofins Beacon Discovery Holdings, Inc. 75.0% 03/21 Amherst Hazelwood Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Genomics US Holdings, Inc. US Eurofins Genomics LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Agrosciences Services US Holdings, Inc. US Eurofins Agrosciences Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Central Lab US Holdings, Inc. US Eurofins CDMO LUX Holding S.\u00e0 r.l. 100.0% 01/21 Eurofins Discovery Services & Products US Holdings, US Eurofins Discovery Services LUX Holding S.\u00e0 r.l. 100.0% 01/21 Inc. Eurofins Food Assurance US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Eurofins Food Assurance Certification US, LLC US Eurofins Food Testing US Holdings, Inc. 100.0% 01/21 Louisville Plantside Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/21 Columbia ABC Lane Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Leola New Holland Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 02/21 Eurofins Pandemic Prevention Services, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 02/21 Eurofins TestOil, Inc. US Eurofins Tribology LUX Holding S.\u00e0 r.l. 100.0% 07/21 Eurofins CellTx, LLC US Eurofins US Holdings, Inc. 100.0% 07/21 Dallas Harry Hines Blvd. Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/21 ISO Interest by Entry Company Subsidiary of: code the Group date DNA Diagnostics Center, LLC US Eurofins US Holdings, Inc. 100.0% 08/21 Eurofins Reservoirs Environmental, Inc. US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Barberton Van Buren Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 08/21 Experchem US, Inc. US Eurofins Food Testing US Holdings, Inc. 100.0% 09/21 Tacoma Fife 8th Street Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 West Valley City Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 09/21 Clayton Powhatan Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Eurofins Environment Testing Southeast, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 09/21 Eurofins Analytics LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 03/22 Eurofins Environment Testing North Central, LLC US Eurofins Environment Testing America Holdings, Inc. 100.0% 10/21 Horsham Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/21 Orlando Newburyport Avenue Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 01/22 Eurofins Human Factors MD, LLC US Eurofins US Holdings, Inc. 100.0% 05/22 San Diego Convoy Court Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 04/22 Eurofins BioPharma Product Testing Enco, Inc. US Eurofins Pharma US Holdings II, Inc. 100.0% 04/22 St. Charles 25 Research Park Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/22 Cary Maynard Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Fremont Bayside Parkway Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 07/22 Little Rock Kanis Road Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 11/22 Chicago Crossing Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/22 Mounds View Woodale Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 12/22 Eurofins Consumer Product Testing IBLSC US, Inc. US Eurofins US Holdings, Inc. 100.0% 02/23 Eurofins Clinical Trial Supplies, LLC US Eurofins US Holdings, Inc. 100.0% 02/23 Pittsburgh Alpha Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 06/23 Atlanta Presidential Drive Real Estate, Inc. US Eurofins Real Estate LUX Holding S.\u00e0 r.l. 100.0% 10/23 Eurofins Discovery Services & Products IBLSC US, Eurofins Discovery Services & Products US Holdings, US 100.0% 11/23 LLC Inc. Eurofins Sac Ky Hai Dang Co., Ltd. VN Eurofins Food Testing LUX Holding S.\u00e0 r.l. 100.0% 05/15 Eurofins Consumer Product Testing Vietnam Co., Ltd. VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 08/17 Eurofins Assurance Vietnam Co., Ltd. VN Eurofins Assurance LUX Holding S.\u00e0 r.l. 100.0% 06/19 Eurofins MTS Consumer Product Testing Vietnam Co., VN Eurofins Product Testing LUX Holding S.\u00e0 r.l. 100.0% 11/21 Ltd. Genetic Testing Service JSC Co., Ltd. VN Eurofins Clinical Testing Holding LUX S.\u00e0 r.l. 67.0% 02/22 Center For Environmental Technology And Eurofins ETM Environmental Technology And VN 80.0% 03/23 Management Co., Ltd. Management JSC Co., Ltd. Eurofins ETM Environmental Technology And VN Eurofins Environment Testing LUX Holding S.\u00e0 r.l. 100.0% 03/23 Management JSC Co., Ltd. Please note that for commercial confidentiality and security reasons, the information provided above is not comprehensive.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:529900JEHFM47DYY3S57",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}