INTERIM CONSOLIDATED FINANCIAL STATEMENTS | Selected Explanatory Notes to the Interim Consolidated Financal Statements KONZERN LAGEBERICHT | Unterkapitel Selected Explanatory Notes to the Interim Consolidated Financial Statements APPLICATION OF REGULATIONS CONSOLIDATION GROUP The DMG MORI group comprised 82 companies, including DMG MORI AKTIEN GESELLSCHAFT, as of 30 June 2022. In addition to DMG MORI AKTIENGESELL SCHAFT, 71 companies were included in the interim financial statements as part of the full consolidation process. The number of consolidated subsidiary companies remains unchanged from 31 December 2021. In March, GILDEMEISTER Beteiligungen GmbH and a cooperation partner founded CCP Services GmbH, based in Mühlheim an der Ruhr. GILDEMEISTER Beteiligungen GmbH holds a 45 % interest in CCP Services GmbH. The company was classified as an associated company and recognized as an equity-accounted company in the consolidated financial statements. In addition to the fully consolidated subsidiaries, DMG MORI Finance GmbH, Wernau, INTECH DMLS PRIVATE LIMITED, Bangalore (India), Pragati Automation Pvt. Ltd, Bangalore (India), Vershina Operation, LLC, Narimanov (Russia), DMG MORI HEITEC Digital Kft, Budapest (Hungary), SparePartsNow GmbH, Aachen (Germany), up2parts GmbH, Weiden (Germany), RUNTEC GmbH, Niedenstein (Germany), the German-Egyptian Company for Manufacturing Solutions (GEMAS), Cairo (Egypt), and CCP Services GmbH, Mühlheim an der Ruhr (Germany), are classified as associated companies, and DMG MORI HEITEC GmbH, Erlangen (Germany), as a joint venture. These companies are accounted for “at equity” in the interim consolidated financial statements. EARNINGS PER SHARE In accordance with IAS 33, earnings per share are calculated by dividing the consolidated earnings by the weighted average number of shares. In doing so, the earnings after taxes of € 71.8 million are reduced by the earnings attributed to non-controlling interests of € 3.9 million. As in the previous year, there were no diluted earnings as at 30 June 2022. Earnings after tax excluding minority interests Weighted average number of shares (per share) Earnings per share under IAS 33 T€ 67,897 € 78,817,994 0.86 The consolidated financial statements of DMG MORI AKTIEN GESELLSCHAFT as at 31 December 2021 were prepared in accordance with the International Financial Reporting Standards (IFRS) and their interpretations as applicable at the reporting date and as adopted by the European Union. The interim consolidated financial statements as at 30 June 2022 were prepared on the basis of IAS 34 Interim Financial Reporting. The interim consolidated financial statements as at 30 June 2022 and the interim management report for the period 1 January to 30 June 2022 have not been audited or subject to a review under section 37 of the German Securities Trading Act (WpHG). All interim financial statements of those companies that were included in the interim consolidated financial statements were prepared in accordance with the uniform accounting and valuation principles that also formed the basis for the consolidated finan- cial statements for the year ending 31 December 2021. In view of the purpose of interim reporting as an information tool based on the consolidated financial statements, and in accordance with IAS 1.112, we refer to the Notes to the Consolidated Annual Financial Statements. These set out in detail the accounting, valuation and consolidation methods applied and the right of choice under IFRS that has been exercised. The accounting and valuation principles as well as the con- solidation methods applied are the same as those used in financial year 2021 (see further information in the Notes to the Consolidated Financial Statements as at 31 December 2021 on page 105 et seqq. of the Annual Report). Due to the classifica- tion of Turkey as a hyperinflationary economy from June 2022, IAS 29 “Financial Reporting in Hyperinflationary Economies” was applied for the first time. All IFRS amendments and new standards that are required to be applied as of 1 January 2022 were also adopted. None of the other mandatory applications of IFRS amendments or new standards effective as of 1 January 2022 have any material effect on the reporting. SEASONAL EFFECTS As a globally operating company, the DMG MORI group is subject to various cyclical developments. All cyclical effects during the reporting period are described in detail in the section “Business environment”. In the first half of 2022, the global machine tools market continued to be impacted by global supply and material shortages as well as rising prices for raw materials, transport, logistics and energy. Other factors affecting business perfor- mance were high inflation, the ongoing war in Ukraine and the corona pandemic. Industry-related seasonal fluctuations are common over the course of the year and may lead to different sales revenues and thus to different earnings. 18 Interim report first half year 2022