{"id":5389,"date":"2025-05-07T14:05:11","date_gmt":"2025-05-07T12:05:11","guid":{"rendered":"https:\/\/geschaeftsbericht-2024.pcc.eu\/other-disclosures\/"},"modified":"2026-06-24T09:31:04","modified_gmt":"2026-06-24T07:31:04","slug":"other-disclosures","status":"publish","type":"page","link":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/other-disclosures\/","title":{"rendered":"Other disclosures"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5389\" class=\"elementor elementor-5389 elementor-1143\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52167c6 e-flex e-con-boxed e-con e-parent\" data-id=\"52167c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18fdb7e elementor-widget elementor-widget-menu-anchor\" data-id=\"18fdb7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"39-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a0cb02 elementor-widget elementor-widget-heading\" data-id=\"5a0cb02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">(39) Related party disclosures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eef4455 elementor-widget elementor-widget-text-editor\" data-id=\"eef4455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBalances and transactions between PCC SE and its consolidated subsidiaries that are related parties were eliminated during consolidation and are not disclosed in this Note. Details regarding transactions between the PCC Group and other related parties are provided in the following. <br><\/br>\n\n\nRelated parties are: the sole shareholder and ultimate controlling party of PCC SE, Mr. Waldemar Preussner, as well as management in key positions (members of the Executive Board and members of the Supervisory Board of PCC SE) and their family members. With regard to the compensation of the members of the Executive Board and the Supervisory Board, please refer to the explanations in <a href=\"#41-note\">Note (41)<\/a> Corporate Bodies. The other receivables include a receivable from the sole shareholder of PCC SE in the amount of \u20ac 0.3 million (previous year: \u20ac 0.1 million). This receivable is short-term and bears interest at 6.0 % p.a., as in the previous year.   <br><\/br>\n\n\nAs of the reporting date of December 31, 2025, the PCC Group had receivables from affiliated companies not included in the consolidated financial statements for reasons of materiality totaling \u20ac 6.3 million (previous year: \u20ac 5.4 million). These consist of loans, trade accounts receivable, and current loan receivables. Intra-group financing arrangements bear interest at rates ranging from 6.5 % p.a. to 10.0 % p.a.  <br><\/br>\n\n\nIn principle, sales to related parties and purchases from related parties are conducted at arm\u2019s-length prices. The outstanding items as of the end of the fiscal year are unsecured, non-interest-bearing, and are settled by cash payment. There are no guarantees for receivables from related parties or liabilities to related parties.  <br><\/br>\n\n\nAs of the reporting date, receivables from loans totaling \u20ac 11.4 million (previous year: \u20ac 12.5 million) were due from the joint venture OOO DME Aerosol. As in the previous year, these bear interest at a rate of 10.0 % per annum. The loans were granted for the development and construction of a dimethyl ether plant on the joint venture partner\u2019s premises. In addition, both shareholders provided financial resources for start-up financing and to cover the initial debt service. PCC continued to service its debt in fiscal 2025 within the framework of the existing sanctions.    \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d42a694 elementor-widget elementor-widget-spacer\" data-id=\"d42a694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a937590 e-con-full e-flex e-con e-child\" data-id=\"a937590\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b9e17d elementor-widget elementor-widget-pdf_table_widget\" data-id=\"9b9e17d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_70.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-9b9e17d {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n                white-space: nowrap;\n                cursor: grab;\n            }\n            #pdf-container-9b9e17d canvas {\n                display: inline-block;\n            }\n            #pdf-container-9b9e17d:active {\n                cursor: grabbing;\n            }\n            #pdf-container-9b9e17d::-webkit-scrollbar {\n                height: 10px;\n            }\n            #pdf-container-9b9e17d::-webkit-scrollbar-thumb {\n                background-color: #ff5f00;\n                border-radius: 5px;\n            }\n            #pdf-container-9b9e17d::-webkit-scrollbar-track {\n                background-color: #f7f7f7;\n                border-radius: 5px;\n            }\n        <\/style><div id=\"pdf-container-9b9e17d\"><\/div>\n<script>\n(function(){\n    var ua = navigator.userAgent;\n    var isLegacyWebKit = \/\\bVersion\\\/(16|17)\\.\/.test(ua)\n                       && \/\\bSafari\\\/\/.test(ua)\n                       && !\/\\bChrome\\\/\/.test(ua);\n\n    function renderPDF(pdfjsLib) {\n        console.log(\"PDF.js: rendering with\", pdfjsLib.version || \"(no version property)\");\n        var container = document.getElementById(\"pdf-container-9b9e17d\");\n        pdfjsLib.getDocument(\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/pdf\/en\/t_a_70.pdf?v=\"+Date.now()).promise\n            .then(function(pdf){ return pdf.getPage(1); })\n            .then(function(page){\n                var viewport = page.getViewport({ scale: 2.25 });\n                var ratio    = window.devicePixelRatio || 1;\n                var canvas   = document.createElement(\"canvas\");\n                var ctx      = canvas.getContext(\"2d\");\n                canvas.width  = viewport.width * ratio;\n                canvas.height = viewport.height * ratio;\n                canvas.style.width  = viewport.width + \"px\";\n                canvas.style.height = viewport.height + \"px\";\n                ctx.scale(ratio, ratio);\n                return page.render({ canvasContext: ctx, viewport: viewport }).promise\n                    .then(function(){ container.appendChild(canvas); });\n            })\n            .catch(function(err){ console.error(\"PDF.js Fehler:\", err); });\n\n        \/\/ Drag-Scroll\n        var isDown=false, startX, scrollLeft;\n        container.addEventListener(\"mousedown\", function(e){\n            isDown=true;\n            startX=e.pageX-container.offsetLeft;\n            scrollLeft=container.scrollLeft;\n            container.style.cursor=\"grabbing\";\n        });\n        [\"mouseleave\",\"mouseup\"].forEach(function(evt){\n            container.addEventListener(evt, function(){\n                isDown=false;\n                container.style.cursor=\"grab\";\n            });\n        });\n        container.addEventListener(\"mousemove\", function(e){\n            if(!isDown) return;\n            e.preventDefault();\n            var x=e.pageX-container.offsetLeft;\n            var walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.worker.min.mjs\";\n            (${renderPDF.toString()})(pdfjsLib);\n        `;\n        document.head.appendChild(s_module);\n    }\n})();\n<\/script>\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe9ec1c e-flex e-con-boxed e-con e-parent\" data-id=\"fe9ec1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82787fc elementor-widget elementor-widget-menu-anchor\" data-id=\"82787fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"40-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-896ab1e elementor-widget elementor-widget-heading\" data-id=\"896ab1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">(40) Alternative performance measures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0eb8c elementor-widget elementor-widget-text-editor\" data-id=\"6e0eb8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe consolidated financial statements and the management report of the PCC Group are prepared in accordance with currently applicable accounting standards. In addition to the disclosures and ratios required by these standards, the PCC Group uses and publishes alternative performance measures (APMs). These are not subject to the regulations of the accounting standards. The PCC Group determines and uses APMs in order to facilitate comparability of key performance indicators over time and within the international business environment. These performance measures are used both in the assessment of external third parties and also internally for the management and control of business units.  <br><\/br>\n\nDetermination of these performance measures is by addition, subtraction, multiplication or division of individual or several items in the consolidated balance sheet and the consolidated statement of income. The APMs were applied unchanged from the previous period.<br><\/br>\nThe PCC Group determines the following alternative performance measures:<br><\/br>\n<ul>\n \t<li>EBIT<\/li>\n \t<li>EBITDA<\/li>\n \t<li>Net debt<\/li>\n \t<li>Net debt \/ EBITDA leverage ratio<\/li>\n \t<li>Return on capital employed (ROCE)<\/li>\n \t<li>Capital employed<\/li>\n \t<li>Gross profit<\/li>\n \t<li>Gross margin<\/li>\n<\/ul>\n<br>\nEBIT (Earnings Before Interest and Taxes) serves as a measure of operating profit without taking into account differing international taxation systems and differing financing structures. The PCC Group ascertains its figures as follows: \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-466ecd4 elementor-widget elementor-widget-spacer\" data-id=\"466ecd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93a6fcb e-con-full e-flex e-con e-child\" data-id=\"93a6fcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd856e elementor-widget elementor-widget-pdf_table_widget\" data-id=\"5dd856e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_71.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-5dd856e {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n                white-space: nowrap;\n                cursor: grab;\n            }\n            #pdf-container-5dd856e canvas {\n                display: inline-block;\n            }\n            #pdf-container-5dd856e:active {\n                cursor: grabbing;\n            }\n            #pdf-container-5dd856e::-webkit-scrollbar {\n                height: 10px;\n            }\n            #pdf-container-5dd856e::-webkit-scrollbar-thumb {\n                background-color: #ff5f00;\n                border-radius: 5px;\n            }\n            #pdf-container-5dd856e::-webkit-scrollbar-track {\n                background-color: #f7f7f7;\n                border-radius: 5px;\n            }\n        <\/style><div id=\"pdf-container-5dd856e\"><\/div>\n<script>\n(function(){\n    var ua = navigator.userAgent;\n    var isLegacyWebKit = \/\\bVersion\\\/(16|17)\\.\/.test(ua)\n                       && \/\\bSafari\\\/\/.test(ua)\n                       && !\/\\bChrome\\\/\/.test(ua);\n\n    function renderPDF(pdfjsLib) {\n        console.log(\"PDF.js: rendering with\", pdfjsLib.version || \"(no version property)\");\n        var container = document.getElementById(\"pdf-container-5dd856e\");\n        pdfjsLib.getDocument(\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/pdf\/en\/t_a_71.pdf?v=\"+Date.now()).promise\n            .then(function(pdf){ return pdf.getPage(1); })\n            .then(function(page){\n                var viewport = page.getViewport({ scale: 2.25 });\n                var ratio    = window.devicePixelRatio || 1;\n                var canvas   = document.createElement(\"canvas\");\n                var ctx      = canvas.getContext(\"2d\");\n                canvas.width  = viewport.width * ratio;\n                canvas.height = viewport.height * ratio;\n                canvas.style.width  = viewport.width + \"px\";\n                canvas.style.height = viewport.height + \"px\";\n                ctx.scale(ratio, ratio);\n                return page.render({ canvasContext: ctx, viewport: viewport }).promise\n                    .then(function(){ container.appendChild(canvas); });\n            })\n            .catch(function(err){ console.error(\"PDF.js Fehler:\", err); });\n\n        \/\/ Drag-Scroll\n        var isDown=false, startX, scrollLeft;\n        container.addEventListener(\"mousedown\", function(e){\n            isDown=true;\n            startX=e.pageX-container.offsetLeft;\n            scrollLeft=container.scrollLeft;\n            container.style.cursor=\"grabbing\";\n        });\n        [\"mouseleave\",\"mouseup\"].forEach(function(evt){\n            container.addEventListener(evt, function(){\n                isDown=false;\n                container.style.cursor=\"grab\";\n            });\n        });\n        container.addEventListener(\"mousemove\", function(e){\n            if(!isDown) return;\n            e.preventDefault();\n            var x=e.pageX-container.offsetLeft;\n            var walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.worker.min.mjs\";\n            (${renderPDF.toString()})(pdfjsLib);\n        `;\n        document.head.appendChild(s_module);\n    }\n})();\n<\/script>\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a897856 elementor-widget elementor-widget-spacer\" data-id=\"a897856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bd97dd elementor-widget elementor-widget-text-editor\" data-id=\"1bd97dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) provides an indication of the operating result before financial items and unaffected by differing depreciation and amortization methods and the associated valuation margins. It is determined within the PCC Group as follows: \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55a90fc elementor-widget elementor-widget-spacer\" data-id=\"55a90fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f1f380 e-con-full e-flex e-con e-child\" data-id=\"4f1f380\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d4cc1a elementor-widget elementor-widget-pdf_table_widget\" data-id=\"9d4cc1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_72.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-9d4cc1a {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n                white-space: nowrap;\n                cursor: grab;\n            }\n            #pdf-container-9d4cc1a canvas {\n                display: inline-block;\n            }\n            #pdf-container-9d4cc1a:active {\n                cursor: grabbing;\n            }\n            #pdf-container-9d4cc1a::-webkit-scrollbar {\n                height: 10px;\n            }\n            #pdf-container-9d4cc1a::-webkit-scrollbar-thumb {\n                background-color: #ff5f00;\n                border-radius: 5px;\n            }\n            #pdf-container-9d4cc1a::-webkit-scrollbar-track {\n                background-color: #f7f7f7;\n                border-radius: 5px;\n            }\n        <\/style><div id=\"pdf-container-9d4cc1a\"><\/div>\n<script>\n(function(){\n    var ua = navigator.userAgent;\n    var isLegacyWebKit = \/\\bVersion\\\/(16|17)\\.\/.test(ua)\n                       && \/\\bSafari\\\/\/.test(ua)\n                       && !\/\\bChrome\\\/\/.test(ua);\n\n    function renderPDF(pdfjsLib) {\n        console.log(\"PDF.js: rendering with\", pdfjsLib.version || \"(no version property)\");\n        var container = document.getElementById(\"pdf-container-9d4cc1a\");\n        pdfjsLib.getDocument(\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/pdf\/en\/t_a_72.pdf?v=\"+Date.now()).promise\n            .then(function(pdf){ return pdf.getPage(1); })\n            .then(function(page){\n                var viewport = page.getViewport({ scale: 2.25 });\n                var ratio    = window.devicePixelRatio || 1;\n                var canvas   = document.createElement(\"canvas\");\n                var ctx      = canvas.getContext(\"2d\");\n                canvas.width  = viewport.width * ratio;\n                canvas.height = viewport.height * ratio;\n                canvas.style.width  = viewport.width + \"px\";\n                canvas.style.height = viewport.height + \"px\";\n                ctx.scale(ratio, ratio);\n                return page.render({ canvasContext: ctx, viewport: viewport }).promise\n                    .then(function(){ container.appendChild(canvas); });\n            })\n            .catch(function(err){ console.error(\"PDF.js Fehler:\", err); });\n\n        \/\/ Drag-Scroll\n        var isDown=false, startX, scrollLeft;\n        container.addEventListener(\"mousedown\", function(e){\n            isDown=true;\n            startX=e.pageX-container.offsetLeft;\n            scrollLeft=container.scrollLeft;\n            container.style.cursor=\"grabbing\";\n        });\n        [\"mouseleave\",\"mouseup\"].forEach(function(evt){\n            container.addEventListener(evt, function(){\n                isDown=false;\n                container.style.cursor=\"grab\";\n            });\n        });\n        container.addEventListener(\"mousemove\", function(e){\n            if(!isDown) return;\n            e.preventDefault();\n            var x=e.pageX-container.offsetLeft;\n            var walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.worker.min.mjs\";\n            (${renderPDF.toString()})(pdfjsLib);\n        `;\n        document.head.appendChild(s_module);\n    }\n})();\n<\/script>\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69d89d elementor-widget elementor-widget-spacer\" data-id=\"d69d89d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68855fd elementor-widget elementor-widget-text-editor\" data-id=\"68855fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe EBIT margin and EBITDA margin are relative performance indicators used by the PCC Group for the internal management of its segments and for international comparison. To determine these ratios, EBITDA and EBIT are set in relation to sales revenues. <br><\/br>\n\nFor information on the use and calculation of net borrowings and the net debt\/EBITDA leverage ratio, please refer to <a href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/notes-to-individual-items-of-the-consolidated-balance-sheet\/#38-abschnitt\">Note (38)<\/a> and the explanatory comments there on capital structure management.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1463a11 elementor-widget elementor-widget-spacer\" data-id=\"1463a11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c461350 e-con-full e-flex e-con e-child\" data-id=\"c461350\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6115c7 elementor-widget elementor-widget-pdf_table_widget\" data-id=\"a6115c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_73.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-a6115c7 {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n                white-space: nowrap;\n                cursor: grab;\n            }\n            #pdf-container-a6115c7 canvas {\n                display: inline-block;\n            }\n            #pdf-container-a6115c7:active {\n                cursor: grabbing;\n            }\n            #pdf-container-a6115c7::-webkit-scrollbar {\n                height: 10px;\n            }\n            #pdf-container-a6115c7::-webkit-scrollbar-thumb {\n                background-color: #ff5f00;\n                border-radius: 5px;\n            }\n            #pdf-container-a6115c7::-webkit-scrollbar-track {\n                background-color: #f7f7f7;\n                border-radius: 5px;\n            }\n        <\/style><div id=\"pdf-container-a6115c7\"><\/div>\n<script>\n(function(){\n    var ua = navigator.userAgent;\n    var isLegacyWebKit = \/\\bVersion\\\/(16|17)\\.\/.test(ua)\n                       && \/\\bSafari\\\/\/.test(ua)\n                       && !\/\\bChrome\\\/\/.test(ua);\n\n    function renderPDF(pdfjsLib) {\n        console.log(\"PDF.js: rendering with\", pdfjsLib.version || \"(no version property)\");\n        var container = document.getElementById(\"pdf-container-a6115c7\");\n        pdfjsLib.getDocument(\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/pdf\/en\/t_a_73.pdf?v=\"+Date.now()).promise\n            .then(function(pdf){ return pdf.getPage(1); })\n            .then(function(page){\n                var viewport = page.getViewport({ scale: 2.25 });\n                var ratio    = window.devicePixelRatio || 1;\n                var canvas   = document.createElement(\"canvas\");\n                var ctx      = canvas.getContext(\"2d\");\n                canvas.width  = viewport.width * ratio;\n                canvas.height = viewport.height * ratio;\n                canvas.style.width  = viewport.width + \"px\";\n                canvas.style.height = viewport.height + \"px\";\n                ctx.scale(ratio, ratio);\n                return page.render({ canvasContext: ctx, viewport: viewport }).promise\n                    .then(function(){ container.appendChild(canvas); });\n            })\n            .catch(function(err){ console.error(\"PDF.js Fehler:\", err); });\n\n        \/\/ Drag-Scroll\n        var isDown=false, startX, scrollLeft;\n        container.addEventListener(\"mousedown\", function(e){\n            isDown=true;\n            startX=e.pageX-container.offsetLeft;\n            scrollLeft=container.scrollLeft;\n            container.style.cursor=\"grabbing\";\n        });\n        [\"mouseleave\",\"mouseup\"].forEach(function(evt){\n            container.addEventListener(evt, function(){\n                isDown=false;\n                container.style.cursor=\"grab\";\n            });\n        });\n        container.addEventListener(\"mousemove\", function(e){\n            if(!isDown) return;\n            e.preventDefault();\n            var x=e.pageX-container.offsetLeft;\n            var walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.worker.min.mjs\";\n            (${renderPDF.toString()})(pdfjsLib);\n        `;\n        document.head.appendChild(s_module);\n    }\n})();\n<\/script>\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faf6e4b elementor-widget elementor-widget-spacer\" data-id=\"faf6e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7f84e9 elementor-widget elementor-widget-text-editor\" data-id=\"b7f84e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tReturn on capital employed (ROCE) is the ratio of EBIT to average capital employed. EBIT is the profit or loss (operating result) before interest and taxes. Capital employed is calculated from the equity and debt capital employed by the PCC Group at their carrying amounts. Gross margin is the ratio of gross profit to sales revenue.   \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6468e13 elementor-widget elementor-widget-spacer\" data-id=\"6468e13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec6bf69 e-con-full e-flex e-con e-child\" data-id=\"ec6bf69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-418c462 elementor-widget elementor-widget-pdf_table_widget\" data-id=\"418c462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_74.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-418c462 {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n                white-space: nowrap;\n                cursor: grab;\n            }\n            #pdf-container-418c462 canvas {\n                display: inline-block;\n            }\n            #pdf-container-418c462:active {\n                cursor: grabbing;\n            }\n            #pdf-container-418c462::-webkit-scrollbar {\n                height: 10px;\n            }\n            #pdf-container-418c462::-webkit-scrollbar-thumb {\n                background-color: #ff5f00;\n                border-radius: 5px;\n            }\n            #pdf-container-418c462::-webkit-scrollbar-track {\n                background-color: #f7f7f7;\n                border-radius: 5px;\n            }\n        <\/style><div id=\"pdf-container-418c462\"><\/div>\n<script>\n(function(){\n    var ua = navigator.userAgent;\n    var isLegacyWebKit = \/\\bVersion\\\/(16|17)\\.\/.test(ua)\n                       && \/\\bSafari\\\/\/.test(ua)\n                       && !\/\\bChrome\\\/\/.test(ua);\n\n    function renderPDF(pdfjsLib) {\n        console.log(\"PDF.js: rendering with\", pdfjsLib.version || \"(no version property)\");\n        var container = document.getElementById(\"pdf-container-418c462\");\n        pdfjsLib.getDocument(\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/pdf\/en\/t_a_74.pdf?v=\"+Date.now()).promise\n            .then(function(pdf){ return pdf.getPage(1); })\n            .then(function(page){\n                var viewport = page.getViewport({ scale: 2.25 });\n                var ratio    = window.devicePixelRatio || 1;\n                var canvas   = document.createElement(\"canvas\");\n                var ctx      = canvas.getContext(\"2d\");\n                canvas.width  = viewport.width * ratio;\n                canvas.height = viewport.height * ratio;\n                canvas.style.width  = viewport.width + \"px\";\n                canvas.style.height = viewport.height + \"px\";\n                ctx.scale(ratio, ratio);\n                return page.render({ canvasContext: ctx, viewport: viewport }).promise\n                    .then(function(){ container.appendChild(canvas); });\n            })\n            .catch(function(err){ console.error(\"PDF.js Fehler:\", err); });\n\n        \/\/ Drag-Scroll\n        var isDown=false, startX, scrollLeft;\n        container.addEventListener(\"mousedown\", function(e){\n            isDown=true;\n            startX=e.pageX-container.offsetLeft;\n            scrollLeft=container.scrollLeft;\n            container.style.cursor=\"grabbing\";\n        });\n        [\"mouseleave\",\"mouseup\"].forEach(function(evt){\n            container.addEventListener(evt, function(){\n                isDown=false;\n                container.style.cursor=\"grab\";\n            });\n        });\n        container.addEventListener(\"mousemove\", function(e){\n            if(!isDown) return;\n            e.preventDefault();\n            var x=e.pageX-container.offsetLeft;\n            var walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.worker.min.mjs\";\n            (${renderPDF.toString()})(pdfjsLib);\n        `;\n        document.head.appendChild(s_module);\n    }\n})();\n<\/script>\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9cf4d2 e-flex e-con-boxed e-con e-parent\" data-id=\"d9cf4d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4764f3 elementor-widget elementor-widget-menu-anchor\" data-id=\"c4764f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"41-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37754a5 elementor-widget elementor-widget-heading\" data-id=\"37754a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">(41) Corporate bodies<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac86db elementor-widget elementor-widget-text-editor\" data-id=\"2ac86db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PCC SE has the following corporate bodies:<\/p><p><strong>Executive Board:<\/strong><\/p><ul><li class=\"p2\">Dr. Peter Wenzel, Chairman of the Executive Board, responsible for Corporate and Project Development, and Sustainability<\/li><li class=\"p2\"><b> <\/b>Riccardo Koppe, responsible for Finance, Human Resources, Public Relations, and Internal Organization<\/li><li class=\"p2\">Dr. rer. oec. (BY) Alfred Pelzer, responsible for Chemical Production, Logistics, and Sales   <\/li><\/ul><p> <\/p><p class=\"p1\">In fiscal 2025, the Executive Board received non-performance-related remuneration of \u20ac 0.8 million (previous year: \u20ac 0.7 million), with the total recognized as short-term benefits. No performance-based compensation was granted in either the reporting year or the previous year. <\/p><p><strong>Supervisory Board:<\/strong><\/p><ul><li class=\"p1\">Dipl.-Volkswirt Waldemar Preussner, Chairman of the Supervisory Board<\/li><li class=\"p1\"><b> <\/b>Dr. Hans-Josef Ritzert, Vice Chairman of the Supervisory Board<\/li><li class=\"p2\">Ulrike Warnecke<\/li><\/ul><p> <\/p><p>In fiscal 2025, the Supervisory Board received fixed, non-performance-related remuneration<span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\"> totaling \u20ac 0.3 million<\/span> <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">(previous year: \u20ac 0.3 million)<\/span>, <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">with the total recognized as short-term benefits<\/span>.<\/p><p><strong>Annual General Meeting:<\/strong><\/p><p class=\"p1\">The Annual General Meeting of PCC SE took place on May 28, 2025. At the meeting, the consolidated financial statements and Group Management Report for 2024 were duly approved. The actions of the Executive Board and the Supervisory Board of PCC SE were likewise duly approved. Grant Thornton AG, D\u00fcsseldorf, was appointed as the auditor for the 2025 fiscal year.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e405333 e-flex e-con-boxed e-con e-parent\" data-id=\"e405333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3077064 elementor-widget elementor-widget-menu-anchor\" data-id=\"3077064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"42-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39b629d elementor-widget elementor-widget-heading\" data-id=\"39b629d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">(42) Events after the reporting date<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66c40ed elementor-widget elementor-widget-text-editor\" data-id=\"66c40ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEffective February 16, 2026, PCC SE issued a new bond carrying the code ISIN DE000A460Q50 with a maturity date of February 1, 2028. The bond has a coupon of 4.00 % per annum.  \n<\/p>\nEffective March 2, 2026, PCC SE issued a new bond carrying the code ISIN DE000A460Q68 with a maturity date of April 1, 2031. The bond has a coupon of 5.50 % p.a.\n<\/p>\nThe bond carrying the code ISIN DE000A3MQZM5 issued by PCC SE with a placed volume of \u20ac 21.0 million was fully redeemed on April 1, 2026. This bond was issued on May 2, 2022, and had a coupon of 4.00 % p.a. \n<\/p>\nOn February 28, 2026, the Middle East conflict escalated once again following military strikes by the United States and Israel on targets in Iran. The resulting uncertainty led to increased volatility in the financial and commodity markets and, consequently, to rising prices for chemical products. Due to the close link between crude oil and energy prices and the cost structure of the chemical industry, collateral price increases for chemical products, as well as higher procurement costs for energy- and raw material-intensive precursors are also expected. Furthermore, higher energy prices may impact transportation, logistics, and production costs. The Group is continuously monitoring the further development of the geopolitical situation, as well as the commodity and sales markets and will take appropriate risk management measures as necessary. At the time of preparing the financial statements, the financial impact on the Group could not yet be reliably quantified.     \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a26ae44 e-flex e-con-boxed e-con e-parent\" data-id=\"a26ae44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba7cf5e elementor-widget elementor-widget-menu-anchor\" data-id=\"ba7cf5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"43-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5db4ec8 elementor-widget elementor-widget-heading\" data-id=\"5db4ec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">(43) Miscellaneous<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1057ebe elementor-widget elementor-widget-text-editor\" data-id=\"1057ebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe PCC Group and the individual German companies were audited by Grant Thornton AG Wirtschaftspr\u00fcfungsgesellschaft, D\u00fcsseldorf, Germany, and their respective financial statements were each given an unqualified audit certificate. The fee for the audit services for these companies and the Group amounted to \u20ac 346.0 k (previous year: \u20ac 330.6 k). In the reporting year, as in fiscal 2024, neither tax consultancy services nor other services over and above those indicated were provided.   \n<\/p>\nFor fiscal 2025, PCC Trade &#038; Services GmbH, Duisburg, Germany, has invoked the exemption provisions of Section 264 (3) HGB (German Commercial Code). \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2f6223 e-flex e-con-boxed e-con e-parent\" data-id=\"f2f6223\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14d1cf4 elementor-widget elementor-widget-menu-anchor\" data-id=\"14d1cf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"44-note\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8dd5e3 elementor-widget elementor-widget-heading\" data-id=\"f8dd5e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">(44) Schedule of shareholdings in accordance with Section 313 (2) HGB (German Commercial Code) <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5411dc6 elementor-widget elementor-widget-spacer\" data-id=\"5411dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c62ac9 elementor-widget elementor-widget-pdf_table_widget\" data-id=\"2c62ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pdf_table_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"margin-bottom:10px;\"><a class=\"pcc-excel-download\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/pcc\/excel\/en\/t_a_75.xlsx\" download style=\"text-decoration:none;padding:6px 10px;border:1px solid #ccc;border-radius:4px;background:#f0f0f0;display:inline-flex;align-items:center;\"><img decoding=\"async\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/plugins\/pcc-elementor\/widgets\/download-solid.svg\" alt=\"download excel\" style=\"width:1em;height:1em;margin-right:0.5em;vertical-align:middle;\" \/>download excel<\/a><\/div><style>\n            #pdf-container-2c62ac9 {\n                overflow-x: auto;\n                overflow-y: hidden;\n                max-width: 100%;\n   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walk=(x-startX)*1.2;\n            container.scrollLeft=scrollLeft-walk;\n        });\n    }\n\n    if (isLegacyWebKit) {\n        console.log(\"PDF.js: Loading UMD v3.11.174 for legacy WebKit\");\n        var s = document.createElement(\"script\");\n        s.src = \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.min.js\";\n        s.onload = function(){\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n              \"https:\/\/cdn.jsdelivr.net\/npm\/pdfjs-dist@3.11.174\/build\/pdf.worker.min.js\";\n            renderPDF(pdfjsLib);\n        };\n        document.head.appendChild(s);\n    } else {\n        console.log(\"PDF.js: Loading ESM v5.2.133 standard build\");\n        var s_module = document.createElement(\"script\");\n        s_module.type = \"module\";\n        s_module.textContent = `\n            import * as pdfjsLib from \"https:\/\/unpkg.com\/pdfjs-dist@5.2.133\/build\/pdf.min.mjs\";\n            pdfjsLib.GlobalWorkerOptions.workerSrc =\n             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2026<br\/><br\/>PCC SE<br\/>\n<\/p>\nThe Executive Board\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7b5870 e-con-full e-flex e-con e-child\" data-id=\"e7b5870\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e254b7b e-con-full e-flex e-con e-child\" data-id=\"e254b7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fbbe4 elementor-widget elementor-widget-text-editor\" data-id=\"e0fbbe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDr. Peter Wenzel\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35f4796 elementor-widget elementor-widget-image\" data-id=\"35f4796\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"280\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Peter_Wenzel.png\" class=\"attachment-large size-large wp-image-6717\" alt=\"\" srcset=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Peter_Wenzel.png 500w, https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Peter_Wenzel-300x168.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b9778e e-con-full e-flex e-con e-child\" data-id=\"6b9778e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6a79e5 elementor-widget elementor-widget-text-editor\" data-id=\"c6a79e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tRiccardo Koppe \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c09a9a elementor-widget elementor-widget-image\" data-id=\"1c09a9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"471\" height=\"250\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Ricardo-Koppe.png\" class=\"attachment-large size-large wp-image-6713\" alt=\"\" srcset=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Ricardo-Koppe.png 471w, https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Ricardo-Koppe-300x159.png 300w\" sizes=\"(max-width: 471px) 100vw, 471px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0571cbe e-con-full e-flex e-con e-child\" data-id=\"0571cbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f14caa6 elementor-widget elementor-widget-text-editor\" data-id=\"f14caa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDr. rer. oec. (BY) Alfred Pelzer   \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33f0746 elementor-widget elementor-widget-image\" data-id=\"33f0746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"454\" height=\"250\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Alfred-Pelzer.png\" class=\"attachment-large size-large wp-image-6711\" alt=\"\" srcset=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Alfred-Pelzer.png 454w, https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2026\/05\/Signatur_Alfred-Pelzer-300x165.png 300w\" sizes=\"(max-width: 454px) 100vw, 454px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>(39) Related party disclosures Balances and transactions between PCC SE and its consolidated subsidiaries that are related parties were eliminated during consolidation and are not disclosed in this Note. Details regarding transactions between the PCC Group and other related parties are provided in the following. Related parties are: the sole shareholder and ultimate controlling party [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":5391,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5389","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/comments?post=5389"}],"version-history":[{"count":25,"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5389\/revisions"}],"predecessor-version":[{"id":6978,"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5389\/revisions\/6978"}],"up":[{"embeddable":true,"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/pages\/5391"}],"wp:attachment":[{"href":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/wp-json\/wp\/v2\/media?parent=5389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}