There was no change in scope of consolidation in the first half-year 2024. In the prior-year period, Autoneum acquired the automotive business of Borgers as of April 1, 2023, including tangible assets and inventories of the Borgers companies in Germany and 100% of the shares in the subsidiaries in France, Poland, Sweden, Spain, the Czech Republic, the United Kingdom, the USA and China.

In the condensed consolidated semi-annual financial statements 2023, the purchase price allocation for the acquisition of Borgers Automotive was still provisional with regard to the assets acquired and liabilities assumed. For this reason, the prior-year period figures were revised in the condensed consolidated semi-annual financial statements 2024 for adjustments made during the measurement period as if the accounting for the acquisition had been completed at the date of acquisition, as presented in the following table.