Key performance indicators (KPIs)
Year-on-year changes Compared with the prior-year reporting, additional clarifications and information were provided in the explanations given above concerning DNSH, the climate and vulnerability analysis, and minimum social standards. As emergency lighting does not need to be assigned an energy efficiency class under the relevant EU regulation, this technical screening criterion does not apply. In previ- ous years, this was interpreted as automatic compliance with the EU Taxonomy. The Zumtobel Group has amended its inter- pretation in this regard: emergency lighting without an energy efficiency class does not meet the technical screening criteria and is therefore considered not aligned with the EU Taxonomy. The total amount of proportionate operating expenditure (OpEx) is disclosed; however, no assessment of Taxonomy eligibility and alignment is carried out because OpEx has been classified as immaterial to the Zum- tobel Group’s business model, both quan- titatively and qualitatively. The relevant KPI reporting form is no longer required. As the following economic activities were of minor significance to the Group’s Taxonomy indicators in the reporting year, they were not subject to a detailed assessment of Taxonomy alignment. The aggregate propor- tion of revenue from services (CCM-7.3) and capital expenditure (CapEx) on cross-cutting activities, particularly in the areas of cycle mobility (CCM-6.4) as well as IT, charging and building infrastructure (CCM-7.3 to CCM-7.5, CCM-8.1, CE-1.2, CE-4.1). No new relevant economic activities were identified.
A dedicated approach was formulated for each KPI in order to analyse the Taxono- my-aligned proportion of the revenue and capital expenditure (CapEx) KPIs derived from the respective economic activities.
Revenue
Revenues in the denominator include reve- nue of TEUR 1,040,385 (2024/25: 1,097,236) generated from the sale, installation and repair of luminaires, as well as from the sale, installation and repair of LED modules, ballasts and the hardware and software for lighting management systems. These reve- nues are allocated to the economic activities CCM-3.5 (g) (j) (m) and CCM-7.3 (d). The templates show the quantitative breakdown of revenue between the various economic activities. The consolidated Group amounts are used as the basis for measuring reve- nue, the disaggregation of which can be found in Note 2.6.4.1 Revenues. Taxonomy-aligned revenue of TEUR 109,495 (2024/25: 207,421) in the numerator corre- sponds to the proportion of revenue that meets the technical screening criteria. The technical screening criteria for econo- mic activity CCM-3.5 (g) define light sources rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 of the European Parliament and of the Council on energy use labelling and delegated acts adopted under that Regulation as Taxonomy-aligned. The European Product Registry for Energy Label- ling (EPREL) lists classes of energy efficien- cy A and B as the highest populated classes of energy efficiency for light sources. Accor- dingly, only revenue from sales of luminaires categorised as energy efficiency class A or B is recognised as Taxonomy-aligned.
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