Segment reporting disclosures

10 Segment reporting

10.1 Segment reporting disclosures

DHL Group reports five operating segments for the 2025 fiscal year; these are managed independently by the responsible segment management bodies in line with the products and services offered and the brands, distribution channels and customer profiles involved. Components of the entity are defined as a segment on the basis of the existence of segment managers with bottom-line responsibility who report directly to DHL Group’s full Board of Management.

External revenue is the revenue generated by the divisions from non-Group third parties. Internal revenue is revenue generated with other divisions. DHL Group is not dependent on any single customer. If comparable external market prices exist for services or products offered internally within the Group, these market prices or market-oriented prices are used as transfer prices (arm’s-length principle). The transfer prices for services for which no external market exists are generally based on incremental costs.

The expenses for services provided in the IT service centers are allocated to the divisions by their origin. The additional costs resulting from Deutsche Post AG’s universal postal service obligation (nationwide retail outlet network, delivery every working day), and from its obligation to assume the remuneration structure as the legal successor to Deutsche Bundespost, are allocated to the Post & Parcel Germany division.

In keeping with internal reporting, capital expenditure (capex) is disclosed. Additions to intangible assets net of goodwill and to property, plant and equipment, including right-of-use assets, are reported in the capex figure. Depreciation, amortization and impairment losses relate to the segment assets allocated to the individual divisions.

The profitability of the Group’s operating divisions is measured as profit from operating activities (EBIT).

10.2 Segments by division

The primary reporting format is based on the divisions, reflecting the Group’s predominant organizational structure. The Group distinguishes between the following divisions:

Express

The Express division offers time-definite courier and express services to business and private customers. The division comprises the Europe, Middle East/Africa, America, and Asia Pacific regions.

Global Forwarding, Freight

The Global Forwarding, Freight division comprises international air, ocean and overland freight forwarding services. The division’s business units are Global Forwarding and Freight.

Supply Chain

The Supply Chain division delivers customized logistics services and supply chain solutions to its customers based on globally standardized modular components including warehousing, transport and value-added services. The division comprises the Europe, Middle East/Africa, UK/Ireland, North America, South America, and Asia Pacific regions.

eCommerce

The eCommerce division is home to the Group’s international parcel delivery business outside Germany. The core business activities are domestic parcel delivery in selected countries in Europe, Asia and the United States and non-TDI cross-border services.

Post & Parcel Germany

The Post & Parcel Germany division transports, sorts and delivers documents and goods in Germany and also offers export services. Its business units are called Post Germany, Parcel Germany and International.

In addition to the reported operating segments shown above, segment reporting comprises the following categories:

Group Functions

Group Functions includes Corporate Center, Global Business Services (GBS) and Customer Solutions & Innovation (CSI), which mainly provide services internally within the Group. The profit/loss generated by GBS is allocated to the operating segments, while its assets and liabilities remain with GBS (asymmetrical allocation).

Consolidation

The data for the divisions is presented following consolidation of interdivisional transactions. The transactions between the divisions are eliminated in the Consolidation column.

10.3 Information about geographical regions

The main geographical regions in which the Group is active are Germany, Europe (excluding Germany), the Americas, Asia Pacific, and Middle East and Africa. External revenue, noncurrent assets and capex are disclosed for these regions. Revenue, assets and capex are allocated to the individual regions on the basis of the domicile of the reporting entity. Noncurrent assets comprise intangible assets, property, plant and equipment and other noncurrent assets (excluding pension assets).

10.4 Reconciliation of segment amounts to consolidated amounts

The following table shows the reconciliation of DHL Group’s total assets to the segment assets. Only operating assets relating to EBIT are included. Assets relating to taxation or financing, as well as cash and cash equivalents, are deducted.

The following table shows the reconciliation of DHL Group’s total liabilities to the segment liabilities. Only operating liabilities relating to EBIT are included. Liabilities relating to taxation or financing are deducted.

The following table shows the reconciliation of the segment amounts to the income statement: