Ad Hoc Messages

RWT AG: Subsidiary withholds dividend - balance sheet loss expected - no dividend payment at RWT AG - implementation of impairment test

July 10, 2025

Rußbach, July 10, 2025

 

Following the ad hoc announcement of July 1, 2025, regarding the exercise of the auditor's right of speech pursuant to Section 273 (2) of the Austrian Commercial Code (UGB), RWT AG hereby announces the following supplementary facts:

 

  1. Cancellation of dividend distribution by the subsidiary

The pro rata dividend distribution of RWT Hornegger & Thor GmbH, a 100%subsidiary of RWT AG, which had already been decided for the 2024/2025 financial year, will not take place.

 

The economic development of the subsidiary in the current fiscal year necessitates refraining from payment pursuant to Section 82 (5) of the German Limited Liability Companies Act (GmbHG).

 

2 Expected balance sheet loss of RWT AG

Due to the lack of dividend income from the subsidiary, the RWT AG executive board expects a Balance sheet loss in the annual financial statements as of January 31, 2025.

 

  1. No dividend payment by RWT AG

As a result of the expected balance sheet loss, RWT AG will not pay a dividend in the 2025 financial year. This decision is not a change in dividend policy, but rather a consequence of the balance sheet situation.

 

  1. Implementation of a recommended impairment test

The one recommended by the auditor pursuant to Section 273 (2) of the UGB Impariement test on the carrying amount of the investment The RWT Hornegger & Thor GmbH was conducted. The goal was to clarify whether an unscheduled write-down in accordance with § 204 para. 2 UGB is necessary. The basis for the recommendation of an impairment test was the impact of the insolvency of major customer KTM. The impairment test took into account the resumed orders from KTM as well as the new customer relationships successfully established in the meantime within the scope of the updated business plan for the impairment test.

 

 

Legal Notice / Disclaimer:

This notification is a compulsory disclosure pursuant to Article 17 of the Market Abuse Regulation. This notification does not constitute an offer to sell or the solicitation of an offer to buy securities of RWT AG. Any future offering of the company’s securities will be made in compliance with and based on applicable capital market regulations.

 

THIS COMMUNICATION IS NOT INTENDED FOR PUBLICATION OR DISTRIBUTION OR FOR CIRCULATION, DIRECTLY OR INDIRECTLY, IN WHOLE OR IN PART, IN THE UNITED STATES, AUSTRALIA, CANADA, JAPAN, OR SOUTH AFRICA OR ANY OTHER JURISDICTION WHERE SUCH PUBLICATION OR DISTRIBUTION WOULD BE UNLAWFUL.

 

 

Reference for further questions and contact:

 

RWT AG
Gseng 90

A-5442 Russbach

Austria

 

 

Contact person:

Reinhard Thor

+43 6242 471

r.thor@r-w-t.com

 

 

Reference for inquiry and contact

RWT AG
Gseng 90
5442 Rußbach, Austria


Contact person

Hannes Hornegger,
Reinhard Thor


Contact:

Phone: +43 6242 471
E-Mail: info@rwt.ag