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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.

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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_145&doctype=Standard -URIDate 2025-03-27 + Details
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