MANZ AG INTERIM

Financial Statements

CONSOLIDATED INTERIM FINANCIAL STATEMENT 35 Consolidated Income Statement CONSOLIDATED INCOME STATEMENT Half Year (in EUR tsd.) 2nd Quarter (in EUR tsd.) January 1 to January 1 to April 1 to April 1 to June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Revenues 132,785 144,357 56,004 75,879 Inventory changes, finished and unfinished goods 2,209 439 1,286 –1,405 Work performed by the entity and capitalized 1,743 2,904 798 1,589 Total operating revenues 136,737 147,700 58,087 76,063 Other operating income 5,143 2,414 3,889 1,463 Cost of materials –84,372 –94,549 –35,826 –48,124 Personnel expenses –36,801 –35,640 –18,257 –17,523 Other operating expenses –18,026 –19,396 –8,847 –8,819 Share of profit (loss) of associates 3,023 –1,018 1,520 –1,991 EBITDA 5,703 –488 566 1,068 Amortization/depreciation –9,134 –3,994 –4,644 –2,052 Result of operating activities (EBIT) –3,431 –4,482 –4,078 –984 Finance income 30 54 15 47 Finance costs –1,248 –890 –671 –468 Earnings before taxes (EBT) –4,650 –5,318 –4,734 –1,406 Income taxes –810 –954 –416 –330 Consolidated net profit/loss –5,460 –6,272 –5,150 –1,736 attributable to non-controlling interests –129 –100 –69 –61 attributable to shareholders of Manz AG –5,331 –6,171 –5,081 –1,675 Weighted average number of shares 7,744,088 7,744,088 7,744,088 7,744,088 Earnings per share (diluted = undiluted) –0,69 –0,80 –0,66 –0,22 in euros per share MANZ AG 6-Month Report 2019 CONSOLIDATED INTERIM FINANCIAL STATEMENT 36 Consolidated Statement of Comprehensive Income CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Half Year (in EUR tsd.) 2nd Quarter (in EUR tsd.) January 1 to January 1 to April 1 to April 1 to June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Consolidated profit or loss –5,460 –6,272 –5,150 –1,736 Difference resulting from currency translation –1,452 266 –1,988 1 Cash flow hedges 2 7 1 5 Tax effect resulting from components not 0 –2 0 –2 recognized in profit/loss Total of expenditures and income recorded directly in equity capital with future reclassification with tax effect –1,450 271 –1,988 4 Tax effect resulting from components not 57 –41 29 –20 recognized in profit/loss Revaluation of defined benefit pension plans –248 178 –124 88 Total of expenditures and income recorded directly in equity capital without future reclassification with tax effect –191 137 –96 68 Group comprehensive income –7,101 –5,863 –7,23