The Audit Committee continued to consist of Dr. Matthias Auer, Felix Schmidheiny and Dr. Roland Abt (Chairman) for the reporting year 2025. Four regular meetings were held during the reporting year. In addition to the members of the Audit Committee, the Chairman of the Board of Directors, the CEO, and the CFO generally also attend the meetings in an advisory capacity. Where items of relevance to the external auditors are on the agenda, their representatives are also present. The Audit Committee regularly monitors managementʼs progress in addressing follow-up items identified during the audits. In addition to the Audit Committeeʼs typical responsibilities, primarily the analysis of the Annual and Half-Year Financial Statements, the following topics were covered in depth.

The internal audit was carried out, as usual, by an external auditing firm, EY. Three internal audit reports were submitted during the reporting year.

The Audit Committee has reviewed the Groupʼs Sustainability Report. Its scope and quality have improved significantly in recent years. This Yearʼs Annual Report includes all information and data on non-financial matters (Art. 964a ff. CO). The Sustainability Report follows the CSRD framework and is an integral part of the Annual Report.

The due diligence conducted prior to the acquisition of the Tools for Materials Processing business unit of US-based Coherent Corp. was closely monitored by the Audit Committee. The work was supported by an external auditing firm and a renowned law firm.

The Audit Committee has undertaken a review of the Groupʼs hedging strategy in response to the strengthening of the Swiss franc (CHF) against most other currencies. The review focused on evaluating the ongoing suitability and effectiveness of Bystronicʼs existing foreign exchange risk management approach, taking into account current market conditions and their potential impact on the Groupʼs financial results and risk profile.

The Groupʼs customer financing program is part of the Audit Committeeʼs oversight responsibility. It was discussed in the December 2025 meeting. The review focused on the programʼs structure, risk management framework, and compliance with applicable policies and controls.

Dr. Roland Abt

Chairman of the
Audit Committee