Related party disclosures

Business transactions in the form of deliveries and services are carried out with non-consolidated subsidiaries, joint ventures, and associated Group companies as part of operational activities. These business transactions are carried out exclusively on customary market terms.

The volume of business transactions with related parties is similar to that reported in the Consolidated Financial Statements 2025/26. Neither the financial position nor the earnings of the voestalpine Group were materially affected during the first six months of the current business year.

Receivables are sold to core shareholders at arm’s length in connection with the first type of factoring agreement (see Note D.30. of the Consolidated Financial Statements 2025/26, Disclosures of transactions not recorded in the statement of financial position, for a description). As of September 30, 2026, these receivables totaled EUR 171.0 million (March 31, 2026: EUR 178.9 million).