3 Reporting entity

The consolidated financial statements comprise the statements of Carl Zeiss Meditec AG and all of its subsidiaries. Subsidiaries are all companies controlled by Carl Zeiss Meditec AG. A company is controlled if the Carl Zeiss Meditec Group is subject to variable returns from its relationship with a company, or has rights to these returns, and can control the relevant activities that influence these returns. Normally, the possibility of control at subsidiaries is based on an indirect or direct voting majority of Carl Zeiss Meditec AG. The consolidated companies are shown in the list of shareholdings and can be found in Note 35 “Other mandatory disclosures pursuant to Section 315e HGB”.

Additions to the basis of consolidation from acquisitions in fiscal year 2023/24

DORC Topco B.V., Zuidland (Netherlands) and its subsidiaries

By way of an agreement of 2 February 2024, effective 3 April 2024, Carl Zeiss Meditec AG, Jena, Germany, acquired 100% of the shares in DORC Topco B.V., Zuidland, Netherlands, (hereinafter: DORC).

DORC specializes in the development, production and distribution of products and procedures in the area of retinal surgical devices and consumables. The EVA NEXUS platform by DORC is the centerpiece of a portfolio that comprises a full range of accessories, instruments and liquids. The platform is one of the leading solutions for vitrectomy (VR) and combines procedures for the treatment of cataracts. This acquisition extends and expands the Carl Zeiss Meditec Group’s broad ophthalmic product portfolio and its offering of digitally networked workflow solutions for the treatment of a wide range of eye diseases.

The purchase price allocation was carried out in fiscal year 2023/24 in compliance with IFRS 3 Business Combinations. The purchase price amounted to €1,023.7m, and was paid on 3 April 2024.

At the date of preparation of the consolidated financial statements 2023/24 of Carl Zeiss Meditec AG, the allocation of the purchase price to the assets and liabilities of the acquired company was not yet complete. The finalization of the purchase price allocation in fiscal year 2024/25 did not result in any changes.