Balance sheet disclosures

11 Intangible assets and property, plant and equipment

Investments in intangible assets (not including goodwill), property, plant and equipment acquired and right-of-use assets amounted to €2,763 million in the first half of 2026 (previous year: €2,865 million).

Capital expenditures
€m H1 2025 H1 2026
Intangible assets (not including goodwill) 127 124
Acquired property, plant and equipment    
Land and buildings 75 90
Technical equipment and machinery 61 73
Transport equipment 128 204
Aircraft 40 46
IT equipment 21 41
Operating and office equipment 39 25
Advance payments and assets under development 578 732
  942 1,212
Right-of-use assets    
Land and buildings 895 1,153
Technical equipment and machinery 36 30
Transport equipment 201 174
Aircraft 629 58
Advance payments 35 12
  1,797 1,426
Total 2,865 2,763

Advance payments increased primarily due to new warehouses for customers in the Supply Chain segment. Right-of-use assets for land and buildings increased due to new leases and lease extensions.

Goodwill changed as follows:

Change in goodwill
€m 2025 2026
Cost as of January 1 14,395 14,190
Accumulated impairment losses -1,072 -1,032
Carrying amount as of January 1 13,323 13,158
Additions from business combinations 458 -32
Disposals -47 -3
Currency translation differences -576 221
Carrying amount as of December 31/June 30 13,158 13,343
Cost as of December 31/June 30 14,190 14,385
Accumulated impairment losses -1,032 -1,041

Of the figure for additions from business combinations, €3 million related to the three South African companies’ goodwill and €⁠–⁠35 million to the reduction in SDS’s goodwill from €215 million to €180 million. This reduction resulted from the adjustment to the opening balance sheet (€21 million) and the final purchase price allocation (€14 million). The disposals of €3 million relate exclusively to the goodwill of DHL Parcel Portugal, note 2.

12 Financial assets

  Noncurrent Current Total
€m Dec. 31, 2025 June 30, 2026 Dec. 31, 2025 June 30, 2026 Dec. 31, 2025 June 30, 2026
Debt instruments (loans and receivables) at amortized cost (AC) 599 581 1,151 462 1,750 1,042
Debt instruments at fair value through profit or loss (FVTPL) 382 436 553 53 935 489
Equity instruments at fair value through profit or loss (FVTPL) 1 2 0 0 1 2
Equity instruments at fair value through other comprehensive income (FVTOCI) 40 35 0 0 40 35
Derivatives with/without hedge accounting 26 35 73 133 99 168
Lease assets 737 795 189 216 926 1,010
Financial assets 1,785 1,884 1,966 864 3,751 2,747

The financial assets reduced primarily due to the redemption of short-term time deposits and the disposal of money market funds.

13 Assets held for sale and liabilities associated with assets held for sale

  Assets Liabilities
€m Dec. 31, 2025 June 30, 2026 Dec. 31, 2025 June 30, 2026
Planned disposal of vehicles – Global Forwarding segment; Express segment 17 13 0 0
Disposal of DHL Parcel Portugal – eCommerce segment 18 0 14 0
Other 4 3 0 0
Assets held for sale and liabilities associated with assets held for sale 39 16 14 0

The sale of DHL Parcel Portugal was completed in May 2026, note 2.

14 Issued capital and purchase of treasury shares

As of June 30, 2026, KfW held a 17.73% interest in the share capital of Deutsche Post AG (unchanged from December 31, 2025). Free float accounts for 78.84% of the shares and the remaining 3.43% of shares are owned by Deutsche Post AG.

Changes in issued capital and treasury shares
€m 2025 2026
Issued capital    
Balance as of January 1 1,200 1,150
Capital reduction through retirement of treasury shares -50 0
Balance as of December 31/June 30 1,150 1,150
Treasury shares    
Balance as of January 1 -47 -31
Purchase of treasury shares -37 -12
Issue/sale of treasury shares 3 3
Retirement of treasury shares 50 0
Balance as of December 31/June 30 -31 -40
Total as of December 31/June 30 1,119 1,110

Share buyback program 2022/2026

The share buyback program approved in February 2022 and expanded multiple times permits the repurchase of up to 210 million shares at a total purchase price of up to €6 billion through to December 2026 at the latest. The tenth tranche began on April 2, 2026. In fiscal year 2026, 10.5 million shares have been repurchased to date for a total of €500 million.

Since the program began in April 2022, a total of 126.4 million shares have been repurchased. This equates to a total volume of €5 billion. Detailed information on the individual tranches can be found in the following table:

Tranches of the share buyback program 2022/2026
  Total volume
€m
Maximum duration Buyback number Buyback volume
€m
Average price
per share
Tranche I 800 April 8, 2022, to November 7, 2022 21,931,589 790 36.00
Tranche II 500 November 9, 2022, to March 31, 2023 12,870,144 500 38.85
Tranche III 500 June 26, 2023, to October 31, 2023 11,664,906 500 42.86
Tranche IV 600 November 13, 2023, to April 19, 2024 13,887,118 600 43.21
Tranche V 600 May 9, 2024, to December 30, 2024 15,784,696 600 38.01
Tranche VI 500 December 3, 2024, to June 30, 2025 13,634,790 500 36.67
Tranche VII 500 March 18, 2025, to June 30, 2025 12,890,512 500 38.79
Tranche VIII 600 July 1, 2025, to November 30, 2025 13,198,601 510 38.61
Tranche IX 600 December 1, 2025, to April 15, 2026 5,416,150 250 46.16
Tranche X1 600 April 2, 2026, to August 31, 2026 5,115,557 250 48.87
Total 5,800   126,394,063 5,000  
1 Up to June 30, 2026.

Share-based remuneration programs

For share-based remuneration, 1.3 million treasury shares were acquired at an average price per share of €45.29 for a total of €61 million to settle the 2025 SMS tranche. A total of 2.8 million shares were issued to executives for the 2025 SMS tranche and claims to matching shares under the 2021 tranche at a cost of €126 million and an average price per share of €45.60.

A total of 0.14 million shares were issued to executives to settle the Employee Share Plan. Employees participating in the myShares plan received 0.15 million shares.

On June 30, 2026, Deutsche Post AG held 39,509,569 treasury shares.

15 Reserves

Capital reserves

Capital increase/decrease
€m 2025 H1 2026
Changes due to share-based remuneration programs 5 -17
Capital reduction through retirement of treasury shares 50 0
Total 55 -17

Retained earnings

Capital increase/decrease
€m 2025 H1 2026
Share buyback 2022/2026 -1,593 -243
Changes due to share-based remuneration programs 108 71
Capital reduction through retirement of treasury shares -50 0
Total -1,535 -173

The tenth tranche of the share buyback program 2022/2026, with a total volume of up to €600 million, began on April 2, 2026, and is being implemented by an independent financial services provider until August 31, 2026, on the basis of an irrevocable agreement. At the time the agreement was concluded, the resulting obligation was charged in full to retained earnings and recognized as a financial liability. The repurchases made in the period to June 30, 2026, have been deducted. The obligation to repurchase shares after June 30, 2026, is included in the amount of €350 million.

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