v3.26.1
Employment, Post-Employment Benefits and Share Compensation Plans (Tables)
12 Months Ended
Dec. 31, 2025
Employment, Post-Employment Benefits and Share Compensation Plans  
Summary of movement in employee benefit obligations

  ​ ​ ​

2025

  ​ ​ ​

2024

in k€

Present

Present

value of

value of

  ​ ​ ​

obligation

  ​ ​ ​

obligation

As of January 1

 

12,241

 

14,872

Benefit payments from the employer

 

(481)

 

(1,239)

Current service cost

 

1,247

 

1,463

Past service costs

 

 

Effect of curtailment

(1,762)

Operating costs, net

 

1,247

 

(299)

Interest expense (income)

 

383

 

374

Amount recognized in the Income Statement

 

1,630

 

76

Remeasurements:

 

 

(Gain)/loss from change in demographic assumptions

 

(115)

 

(989)

(Gain)/loss from change in financial assumptions

 

(416)

 

(696)

(Gain)/loss from experience

 

(279)

 

219

Thereof - Expense/(Income) recognized in the Income Statement

(69)

(244)

Thereof - Expense/(Income) recognized in Other Comprehensive Income

 

(741)

 

(1,222)

Divestment of affiliated companies

(418)

As of December 31

 

12,162

 

12,241

Summary of assumptions used for calculation of employee benefit pension plan obligation

Discount Rate

Salary Increase

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2025

  ​ ​ ​

2024

France

 

3.65

%  

3.30

%  

2.50

%  

2.50

%

Summary of sensitivity analysis for actuarial assumptions

  ​ ​ ​

2025

  ​ ​ ​

2024

Increase

Decrease

Increase

Decrease

+0.5/-0.5%

k€

  ​ ​ ​

k€

k€

  ​ ​ ​

k€

Discount rate

 

(531)

 

572

(559)

 

605

Salary increase

 

576

 

(539)

546

 

(510)

Summary of the status of the SPAs

A summary of the status of the Share Performance and Restricted Share Plans as of December 31, 2025, 2024, 2023 and the respective changes during the year is presented as follows:

  ​ ​ ​

December 31

2025

2025

2024

2024

2023

2023

Weighted

Weighted

Weighted 

Share

 average

Share

 average

Share

 average

in k€

  ​ ​ ​

Awards

  ​ ​ ​

exercise price

  ​ ​ ​

Awards

  ​ ​ ​

exercise price

  ​ ​ ​

Awards

  ​ ​ ​

exercise price

in thousands

in € per share

in thousands

in € per share

in thousands

in € per share

Granted SPAs/RSAs at the beginning of the year

1,897

1.00

2,004

1.00

1,505

1.00

SPAs/RSAs granted

1,322

1.00

536

1.00

886

1.00

Adjustment based upon KPI target achievement

14

1.00

134

1.00

28

1.00

Exercised SPAs/RSAs

(225)

1.00

(368)

1.00

(233)

1.00

Forfeited SPAs/RSAs

(333)

1.00

(392)

1.00

(182)

1.00

Expired SPAs/RSAs

 

(18)

 

1.00

 

(18)

 

1.00

 

1.00

SPAs/RSAs granted at the end of the year

 

2,657

 

1.00

 

1,897

 

1.00

2,004

 

1.00

Thereof exercisable

 

 

1.00

 

 

1.00

 

1.00

A summary of the status of the Restricted Share Unit Plans as of December 31, 2025, 2024, 2023 and the respective changes during the year is presented as follows:

 

December 31

 

2025

 

2025

 

2024

 

2024

 

2023

 

2023

 

Weighted

 

Weighted

 

Weighted

 

Restricted

 

average

 

Restricted

 

average

 

Restricted

 

average

 

Share Units

 

exercise

 

Share Units

 

exercise

 

Share Units

 

exercise

 

(RSUs)

 

price

 

(RSUs)

 

price

 

(RSUs)

 

price

 

in € per

 

in € per

 

in € per

  ​ ​ ​

  ​ ​ ​

share

  ​ ​ ​

  ​ ​ ​

share

  ​ ​ ​

  ​ ​ ​

share

Granted RSUs at the beginning of the year

 

749

 

 

567

 

 

 

RSUs granted

 

1,105

 

 

592

 

 

603

 

Exercised RSUs

 

(279)

 

 

(161)

 

 

 

Forfeited RSUs

 

(311)

 

 

(249)

 

 

(36)

 

RSUs granted at the end of the year

 

1,264

 

 

749

 

 

567

 

Thereof exercisable

 

 

 

 

 

 

Summary of inputs into the Monte-Carlo-Simulation model

SPP 2022

SPP 2022

RSP 2020

SPP 2022

RSP 2020

granted

granted

granted

granted

granted

  ​ ​ ​

March

March

  ​ ​ ​

October

  ​ ​ ​

March

  ​ ​ ​

October

2025

2024

2023

2023

2022

Risk-free interest rate in %

 

2.18

2.48

2.66

 

2.84

 

2.03

Volatility of the Evotec SE share in %*

 

87.00

49.00

45.00

 

50.00

 

51.00

Volatility of the TecDAX index in %. *

 

15.00

15.00

 

24.00

 

Fluctuation in %

 

0.0 - 5.0

0.0 - 5.0

5.0

 

5.0

 

5.0

Exercise price in €

 

1.00

1.00

1.00

 

1.00

 

1.00

Share price on the day of issue in €

 

6.00

13.11

16.79

 

16.67

 

19.47

TecDAX index price on the day of issue in points

 

3,651.67

3,422.55

 

3,202.25

 

Fair value in accordance with IFRS 2 on the date of issue per SPA of the Executive Board in €**

 

3.44

9.79

 

12.36

 

Fair value in accordance with IFRS 2 on the date of issue per SPA of the executives in €**

 

6.57

11.17

15.91

 

17.07

 

18.57

*volatility defined as an annualized measure of expected price fluctuations implied by current market conditions

**determined based on the weighted achievement of the two market-based KPIs, Share Price and Relative Total Shareholder Return.

RSP 2020

SPP 2017

RSP 2020

RSP 2020

SPP 2017

granted

granted

granted

granted

granted

  ​ ​ ​

May

  ​ ​ ​

January

October

May

  ​ ​ ​

February

2022

2022

2021

2021

2021

Risk-free interest rate in %

0.57

(0.46)

(0.43)

(0.57)

(0.78)

Volatility of the Evotec SE share in %*

45.00

37.00

35.00

 

40.00

42.00

Volatility of the TecDAX index in %. *

17.00

 

29.00

Fluctuation in %

0.0 - 5.0

0.0 - 5.0

5.0

 

0.0 - 5.0

0.0 - 5.0

Exercise price in €

 

1.00

1.00

1.00

 

1.00

1.00

Share price on the day of issue in €

 

25.26

34.90

44.98

 

35.49

32.25

TecDAX index price on the day of issue in points

 

3,411.87

 

3,375.67

Fair value in accordance with IFRS 2 on the date of issue per SPA of the Executive Board in €**

 

22.87

31.30

 

33.50

31.34

Fair value in accordance with IFRS 2 on the date of issue per SPA of the executives in €**

 

24.29

33.66

43.96

 

34.47

36.65

*volatility defined as an annualized measure of expected price fluctuations implied by current market conditions

**determined based on the weighted achievement of the two market-based KPIs, Share Price and Relative Total Shareholder Return.