Notes on the items of the consolidated income statement

Revenue and earnings in construction services follow a seasonal pattern. Weather-related constraints and the later start of many construction projects regularly result in higher revenue in the second half of the year. As the majority of costs are fixed costs, earnings are also lower in the first few months of the year. Seasonal fluctuations are more pronounced in transportation infrastructures than in building construction and civil engineering.

Due to the recurring annual business pattern described above, revenue and earnings for each half-year period are comparable with those of the corresponding period of the previous year.

In the item Revenue exclusively revenues from contracts with customers are recognised. These are as follows:

Revenue for 1.1.–30.6.2026

Revenue for 1.1.–30.6.2025

Interest income from concession contracts which is included in revenue from project development amounting to T€ 36,832 (1–6/2025: T€ 37,424).

Depreciation on property, plant and equipment and amortisation on intangible assets includes depreciation and amortization from right-of-use assets for leases in the amount of T€ 43,126 (1–6/2025: T€ 39,688).

The basic earnings per share is calculated by dividing the consolidated profit or loss by the weighted average number of ordinary shares. As there are no stock options at the STRABAG SE Group, the diluted earnings per share equal the basic earnings per share.