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.