UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Interim Condensed Consolidated Statements of Profit or Loss 1 Interim Condensed Consolidated Statements of Comprehensive Income 2 Interim Condensed Consolidat

Quarterly Report of BioNTech SE for the

three and six months ended June 30, 2024

A C T I N G T O G E T H E R - C R E A T I N G S Y N E R G I E S

Our principal executive offices are located at An der Goldgrube 12, D-55131 Mainz, Germany. Our telephone number is +49 6131-9084-0. Our website address is www.biontech.com. The information contained on, or that can be accessed through, our website is not part of this document. Our agent for service solely for the purpose of notices and communications from the Securities and Exchange Commission in the United States is c o BioNTech US Inc., 40 Erie Street, Suite 110, Cambridge, Massachusetts 02139, +1 (617) 337-4701.

UNAUDITED INTERIM CONDENSED CONSOLIDATED

FINANCIAL STATEMENTS

OPERATING AND FINANCIAL REVIEW

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Unaudited Interim Condensed Consolidated Financial Statements

Interim Condensed Consolidated Statements of Profit or Loss

(1) Adjustments to prior-year figures due to change in functional allocation of general and administrative expenses and other operating expenses (please see Note 4.2 for further details).

The accompanying notes form an integral part of these unaudited interim condensed consolidated financial statements.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Interim Condensed Consolidated Statements of Comprehensive Income

The accompanying notes form an integral part of these unaudited interim condensed consolidated financial statements.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Interim Condensed Consolidated Statements of Financial Position

The accompanying notes form an integral part of these unaudited interim condensed consolidated financial statements.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Interim Condensed Consolidated Statements of Changes in Stockholders' Equity

The accompanying notes form an integral part of these unaudited interim condensed consolidated financial statements.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Interim Condensed Consolidated Statements of Cash Flows

(1) Adjustments to prior-year figures relate to reclassifications within the cash flows from operating activities.

The accompanying notes form an integral part of these unaudited interim condensed consolidated financial statements.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

Selected Explanatory Notes to the Unaudited Interim Condensed Consolidated Financial Statements

1. Corporate Information

BioNTech SE is a limited company incorporated and domiciled in Germany. The registered office is located in Mainz, Germany (An der Goldgrube 12, 55131 Mainz). The accompanying unaudited interim condensed consolidated financial statements present the financial position and the results of operation of BioNTech SE and its subsidiaries and have been prepared on a going concern basis in accordance with the International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board. References to the "Company", "BioNTech", "Group", "we", "us" and "our" refer to BioNTech SE and its consolidated subsidiaries.

We are a global next-generation immunotherapy company pioneering novel medicines against cancer, infectious diseases and other serious diseases. Since our founding in 2008, we have focused on harnessing the power of the immune system to address human diseases with unmet medical need and major global health burden. Our fully integrated model combines decades of research in immunology, translational drug discovery and development, a technology agnostic innovation engine, GMP manufacturing, and commercial capabilities to rapidly discover, develop and commercialize our marketed product and other candidate vaccines and therapies. We have built a broad toolkit across multiple technology platforms, including a diverse range of potentially first-in-class therapeutic approaches. This includes investigational mRNA vaccines and therapeutics, cell and gene therapies, targeted antibodies and small molecule immunomodulators.

Our unaudited interim condensed consolidated financial statements as of and for the three and six months ended June 30, 2024, were authorized for issuance in accordance with a resolution of the audit committee on August 2, 2024.

2. Basis of Preparation, Significant Accounting Policies and further Accounting Topics

Basis of Preparation and Principles of Consolidation

The accompanying unaudited interim condensed consolidated financial statements as of and for the three and six months ended June 30, 2024, have been prepared in accordance with International Accounting Standard (IAS) 34 Interim Financial Reporting.

The unaudited interim condensed consolidated financial statements do not include all the information and disclosures required in the audited consolidated financial statements, and should be read in conjunction with our audited consolidated financial statements and accompanying notes included in our Annual Report on Form 20-F as of and for the year ended December 31, 2023.

We prepare and present our unaudited interim condensed consolidated financial statements in Euros and round numbers to millions of Euros. Accordingly, numerical figures shown as totals in some tables may not be exact arithmetic aggregations of the figures that preceded them and figures presented in the explanatory notes may not add up to the rounded arithmetic aggregations.

The unaudited interim condensed consolidated financial statements as of and for the three and six months ended June 30, 2024, include BioNTech SE and its subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Significant Accounting Judgments, Estimates and Assumptions and Accounting Policies

The preparation of the unaudited interim condensed consolidated financial statements requires our management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the accompanying disclosures. This includes but is not limited to our judgment relating to our collaboration with Pfizer, Inc., or Pfizer, as described under the subheading "Pfizer Agreement Characteristics" in Note 3 to our audited consolidated financial statements as of and for the year ended December 31, 2023. In order to determine our share of the collaboration partner's gross profits, we used certain information from the collaboration partner, including revenues from the sale of products and

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

certain other sharable expense items, some of which is based on preliminary data shared between the partners.

This further includes but is not limited to judgments relating to our goodwill and intangible assets, as the outcome of these tests is highly dependent on management's assumptions regarding future cash flow projections, which require significant judgments and assumptions about future developments. They can be affected by a variety of factors, including but not limited to peak sales assumptions, clinical trial success rates and or estimation of weighted-average cost of capital. Changes to the assumptions underlying our goodwill and intangible assets impairment assessments could require material adjustments to the carrying amount of our recognized goodwill and intangible assets and may lead to impairment charges recognized in our condensed consolidated statements of profit or loss.

Our management continually evaluates judgments and estimates, including those related to contingencies, revenues and expenses. Management bases its judgments and estimates on parameters available at the time when the unaudited interim condensed consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond our control. Such changes are reflected in the assumptions when they occur.

The accounting policies adopted in the preparation of the unaudited interim condensed consolidated financial statements are consistent with those followed in the preparation of our audited consolidated financial statements as of and for the year ended December 31, 2023, except for income taxes, which are accounted for using the expected annual tax rate in our unaudited interim condensed consolidated financial statements (see Note 5).

Furthermore, we recognize acquired contractual rights to cash flows from the sale of patent-protected biopharmaceutical products by unrelated biopharmaceutical companies as royalty assets. Since we do not own the intellectual property or have the right to commercialize the underlying products, royalty assets are recognized as financial assets measured at fair value through profit and loss. We recognize day one gains and losses only when the fair value is evidenced by a quoted price in an active market for the same instrument or is based on a valuation technique that only uses data from observable markets. In all other cases, we defer the difference between the fair value at initial recognition and the transaction price. After initial recognition, we recognize that deferred difference as a gain or loss only to the extent that it arises from a change in a factor that market participants would take into account when pricing the asset or liability.

Standards Applied for the First Time

The IFRS standards applied for the first time as of January 1, 2024, as disclosed in the notes to the audited consolidated financial statements as of and for the year ended December 31, 2023, had no impact on our unaudited interim condensed consolidated financial statements as of and for the three and six months ended June 30, 2024.

3. Revenues from Contracts with Customers

Disaggregated information on revenues

Set out below is the disaggregation of our revenues from contracts with customers

COVID-19 Vaccine Revenues

During the three and six months ended June 30, 2024 and 2023, COVID-19 vaccine revenues were recognized from the supply and sales of our COVID-19 vaccine worldwide, mainly comprising our share of

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

the collaboration partner's gross profit derived from sales in the collaboration partner's territory. Overall, our COVID-19 vaccine revenues amounted to 71.9 million and 196.1 million during the three and six months ended June 30, 2024, respectively. During the three and six months ended June 30, 2023, COVID-19 vaccine revenues amounted to 158.2 million and 1,421.7 million, respectively. The year-over-year change was mainly due to lower revenues from the sales of our COVID-19 vaccines worldwide resulting from lower sales demand during the three and six months ended June 30, 2024. Our COVID-19 vaccine revenues are subject to seasonal effects in fall winter of the northern hemisphere.

During the three and six months ended June 30, 2024, our other revenues were mainly derived from a pandemic preparedness contract with the German government effectively supplemented in the first quarter of 2024.

Revenues from contracts with customers were recognized as follows

(1) Represents sales based on the share of the collaboration partners' gross profit.

4. Income and Expenses

4.1 General Expenses

Our cost of sales decreased by 103.1 million, or 63%, from 162.9 million during the three months ended June 30, 2023, to 59.8 million during the three months ended June 30, 2024, and decreased by 140.0 million, or 54%, from 258.9 million during the six months ended June 30, 2023, to 118.9 million during the six months ended June 30, 2024. The change was mainly due to recognizing lower cost of sales from our decreased COVID-19 vaccine sales. In addition, cost of sales was impacted by expenses arising from inventory write-downs to net realizable value amounting to 27.6 million and 63.6 million during the three and six months ended June 30, 2024, respectively, compared to 39.6 million and 49.9 million during the three and six months ended June 30, 2023, respectively (adjustments to prior-year figures relate to reclassifications). The inventories valued at net realizable value in our consolidated statement of financial position as of June 30, 2024, take contractual compensation payments into consideration.

Research and Development Expenses

Our research and development expenses increased by 211.2 million, or 57%, from 373.4 million during the three months ended June 30, 2023, to 584.6 million during the three months ended June 30, 2024, and increased by 384.7 million, or 54%, from 707.4 million during the six months ended June 30, 2023, to 1,092.1 million during the six months ended June 30, 2024. The increase was mainly influenced by progressing clinical studies for pipeline candidates and our newly acquired clinical stage antibody drug conjugate, or ADC, and antibody product candidates which further expand our oncology pipeline. Further contributions to the increase are coming from wages, benefits and social security expenses resulting from a significant increase in headcount.

General and Administrative Expenses

Our general and administrative expenses increased by 51.1 million, or 43%, from 119.8 million during the three months ended June 30, 2023, to 170.9 million during the three months ended June 30, 2024, and increased by 56.3 million, or 24%, from 231.6 million during the six months ended June 30, 2023, to

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

287.9 million during the six months ended June 30, 2024. The change was primarily driven by increased expenses for IT environment and wages, benefits, and social security expenses resulting from a significant increase in headcount.

4.2 Other Operating Expenses

Other operating expenses recognized during the three and six months ended June 30, 2024 and 2023, are shown in the following table

(1) Adjustments to prior-year figures relate to reclassifying legal costs in connection with certain litigation as other operating expenses, rather than general and administrative expenses, to reflect changes in reporting.

During the three and six months ended June 30, 2024, other operating expenses increased compared to each of the three and six months ended June 30, 2023, primarily because of the recording of a provision based on our non-binding proposal with the National Institutes of Health, or NIH, to amend and restate our agreement with NIH, including a possible financial resolution and facilitating continued collaboration (see Note 9).

Additional developments in other operating expenses relate to the result on derivative instruments at fair value through profit or loss arising on foreign exchange forward contracts that did not qualify for hedge accounting, which changed from a gain to a loss and foreign exchange differences arising on operating items changed from a negative effect to a positive effect, which is recorded in other operating income during the three and six months ended June 30, 2024 (see Note 4.3).

4.3 Other Operating Income

Other operating income recognized during the three and six months ended June 30, 2024 and 2023, are shown in the following table

During the six months ended June 30, 2024, other operating income decreased compared to the six months ended June 30, 2023, as the result on derivative instruments at fair value through profit or loss arising on foreign exchange forward contracts that did not qualify for hedge accounting changed from a gain to a loss, which is recorded in other operating expenses (see Note 4.2).

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

As of June 30, 2024, the amount of our grants deferred in our unaudited interim condensed consolidated financial statements amounted to 85.4 million compared to 5.9 million for the period ended December 31, 2023.

The finance result recognized during the three and six months ended June 30, 2024 and 2023, is shown in the following table

During the three and six months ended June 30, 2024 and 2023, the finance result was mainly derived from returns like interests and sales resulting from our financial investments as well as fair value adjustments of our money market funds.

For the six months ended June 30, 2024 and 2023, income taxes were calculated based on the best estimate of the weighted average annual income tax rates expected for the full financial years (estimated annual effective income tax rates) on ordinary income before tax adjusted by the tax effect of any discrete items. The income tax asset represents the portion of prepayments for corporate income taxes and trade taxes in Germany that have been estimated for the full financial year 2024 but not yet offset by income tax expenses calculated for the six months ended June 30, 2024. For the six months ended June 30, 2024, our effective income tax rate was approximately 1.3%. For the six months ended June 30, 2023, our effective income tax rate was approximately (5.5)%. The change in the effective income tax rate was mainly driven by the expected negative result for 2024 and management's assessment of the requirements in IAS 12, including on the character and amounts of taxable future profits, the periods in which those profits are expected to occur, and the availability of tax planning opportunities. Thus, in countries where the requirements of IAS 12 were not fulfilled, no deferred tax asset was recognized. Such assessment takes into account the fact that there is an inherent risk of failure in pharmaceutical development and uncertainty of approvals that depend on external regulatory agencies' opinions.

As of June 30, 2024, it is considered highly probable that taxable profits for the U.S. tax group will be available against which the deferred tax assets can be utilized in the near future fulfilling the requirements set out by IAS 12.

We apply the mandatory exception to recognizing and disclosing information about deferred tax assets and liabilities arising from Pillar Two income taxes. Furthermore, we reviewed the corporate structure in light of the introduction of Pillar Two Model Rules in various jurisdictions. Since the Group's relevant effective tax rate calculated for Pillar Two Purposes is mainly above 15% in all jurisdictions in which it operates, it has been determined that the Group is not materially subject to Pillar Two "top-up" taxes. Therefore, the consolidated financial statements for the three and six months ended June 30, 2024, do not include further information otherwise required by paragraphs 88B and 88C of IAS 12.

Quarterly Report of BioNTech SE for the three and six months ended June 30, 2024

The income taxes recognized during the three and six months ended June 30, 2024 and 2023, are shown in the following table

6. Goodwill and Other Intangible Assets

Due to our decreased market capitalization, which was lower than the carrying amount of the Group's total net assets as of June 30, 2024, we performed an impairment test for our cash generating units, or CGUs, of immunotherapies, JPT and the external business of InstaDeep as of June 30, 2024.

The recoverable amount of the CGUs was determined based on their value in use. In assessing value in use, the estimated future cash flows are derived based on the most recent strategic business plan approved by our management for the years 2024 until 2030 and on a model for the years 2031 until 2056 that reflects the profit potential of the full economic cycle of our product candidates. The estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGUs.

As a result of the analysis, we did not identify an impairment for the CGUs immunotherapies, JPT and the external business of InstaDeep as of June 30, 2024.