3 Scope of consolidation

The scope of the consolidation does not include an interest in any of the following:

• Subsidiaries with non-controlling interests
• Associates
• Joint arrangements

The following subsidiaries are included in the consolidated financial statements:

The fair value of the identified net assets and the cash outflow at the date of acquisition were:

The Group acquired a group of assets and liabilities from Fujifilm, which qualified as a business combination under IFRS accounting standards. The transaction, which included the transfer of employees, was completed on December 1, 2025. The advanced scheduling software enables customers to address complex workflows with greater flexibility and efficiency. It offers the option of seamlessly integrating the Group’s liquid handling platforms, such as Fluent, as part of a comprehensive solution.

The maximum amount of contingent consideration was recognized.

Based on an asset deal, the Group acquired a group of assets from its long-standing distributor in South Korea. In addition, all former employees were transferred to the subsidiary Tecan Korea Ltd., which was established in December 2023 to strengthen and expand the Group’s business activities in Korea.

The contingent consideration was settled without any adjustments in 2024.

1. In determining these amounts, management has assumed that the fair value adjustments that arose on the acquisition date would have been the same as if the acquisition had occurred on January 1, 2024 and 2025.

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