Overview

• BaFin opened the examination on September 18, covering Gerresheimer’s consolidated financial statements and management report for fiscal 2023/24.
• The regulator is assessing whether certain bill‑and‑hold contracts from the final third of the year were recorded in the right period or should shift into 2025.
• Gerresheimer maintains its reporting was compliant and says it will fully cooperate with the probe, with CFO Wolf Lehmann stressing the company’s seriousness.
• BaFin stated that making the review public is a transparency measure and does not imply an accounting error has been found.
• The stock initially fell by more than one third intraday before trimming losses to about 20%, leaving shares more than 50% lower year to date.