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1、 SAP Half-Year Report 2025 SAP Half-Year Report 2025 2/51 Table of Contents Introductory Notes 3 Consolidated Half-Year Management Report 4 Financial Performance Review and Analysis 6 Sustainability Information 16 Consolidated Half-Year Financial Statements IFRS 19 Supplementary Financial Informatio

2、n 44 General Information 48 Additional Information 49 SAP Half-Year Report 2025 3/51 Introductory Notes This Half-Year Report meets the requirements of German Accounting Standard No.16“Half-yearly Financial Reporting”(GAS 16).GAS 16 also governs the Sustainability Information included in the report.

3、We prepared the financial data in the Half-Year Report section for SAP SE and its subsidiaries in accordance with International Financial Reporting Standards(IFRS).In doing so,we observed the IFRS both as issued by the International Accounting Standards Board(IASB)and as endorsed by the European Uni

4、on(EU).This does not apply to numbers expressly identified as non-IFRS.For additional IFRS and non-IFRS information,see the Supplementary Financial Information section.This Half-Year Report complies with the legal requirements in accordance with the German Securities Trading Act(Wertpapierhandelsges

5、etz,WpHG)for a half-year financial report,and comprises the consolidated Half-Year Management Report,condensed consolidated Half-Year Financial Statements,and the responsibility statement in accordance with the German Securities Trading Act,section 115(2).This Half-Year Report updates our Consolidat

6、ed Financial Statements 2024 and the Sustainability Statement 2024,presents significant events and transactions of the first half of 2025,and updates the forward-looking information as well as significant non-financial key figures contained in our Management Report 2024.This Half-Year Financial Repo