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

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

Unaudited Interim Condensed Consolidated Financial Statements

Interim Condensed Consolidated Statements of Profit or Loss

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

Interim Condensed Consolidated Statements of

Comprehensive Income

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

Interim Condensed Consolidated Statements of Financial Position

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

Interim Condensed Consolidated Statements of Changes in Stockholders' Equity

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

Interim Condensed Consolidated Statements of Cash Flows

Certain prior period lines were aggregated to conform to current period presentation.

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

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 IFRS Accounting Standards as issued by the International Accounting Standards Board and as endorsed by the European Union. 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 aiming to pioneer 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 needs and major global health burdens. Our fully integrated model combines decades of research in immunology with a multi-technology innovation engine, GMP manufacturing, translational drug discovery, clinical development, commercial capabilities, computational medicine, data science and artificial intelligence, or AI, and machine learning, or ML, capabilities to discover, develop and commercialize our marketed product and product candidates.

We have built a broad toolkit across multiple technology platforms, including a diverse range of potentially first-in-class therapeutic approaches. This includes investigational messenger ribonucleic acid, or mRNA immunotherapies and protein-based therapeutics (including targeted antibodies such as monoclonal, bispecific and antibody-drug conjugates, or ADCs).

Our multi-technology combination of platforms and product candidates aims to position us as pioneers in the field of individualized, patient-centric therapeutic approaches in oncology and infectious diseases. We believe that by combining complementary treatment modalities, we can leverage the potential of each technology to provide precise and personalized treatments to patients. Such treatments, if approved, could both increase the likelihood of therapeutic success and reduce the risk of therapeutic resistance.

Our primary focus is oncology, where we endeavor to address the full continuum of cancer from early to late disease stages. The root causes of cancer treatment failure are cancer heterogeneity and interindividual variability. Driven by random sequential mutations, every patient's cancer is different and within one patient's tumor, every cell is different. Addressing these two challenges is the core of our strategy. To augment anti-tumor activity and to counteract resistance mechanisms, we seek to combine compounds with non-overlapping, potentially synergistic mechanisms of action.

In infectious diseases, our goal is to develop vaccines and therapeutics caused by respiratory viruses, latent viruses, bacteria and parasites. We believe our scientific approach and our mRNA technology have the potential to significantly contribute to the fight against global health threats caused by infectious diseases. We have pursued both strategic partnerships and corporate collaborations to partially fund our infectious disease global health programs and aim to continue to do so. Our infectious disease programs aim to contribute to equitable access to innovative vaccines for high medical need indications.

Our approach has generated a robust and diversified product candidate pipeline across a range of technologies in oncology and infectious disease, and has led to the approval of our first marketed pharmaceutical product, Comirnaty. Innovation is at the core of our company, and we see potential for our technologies to expand beyond oncology and infectious diseases.

Our unaudited interim condensed consolidated financial statements as of and for the three months ended March 31, 2026 were authorized for issuance in accordance with a resolution of the Audit Committee of our Supervisory Board on May 4, 2026.

2. Basis of Preparation, Significant Accounting Policies

Basis of Preparation and Principles of Consolidation

The accompanying unaudited interim condensed consolidated financial statements as of and for the three months ended March 31, 2026 have been prepared in accordance with 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, 2025.

We prepare and present our unaudited interim condensed consolidated financial statements in Euros and round numbers to millions of Euros.

The unaudited interim condensed consolidated financial statements as of and for the three months ended March 31, 2026, 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, liabilities and contingent liabilities and the accompanying disclosures.

The significant accounting judgments, estimates and assumptions applied in the preparation of the unaudited interim condensed consolidated financial statements are consistent with those described in Note 3 and applied in the preparation of our audited consolidated financial statements as of and for the year ended December 31, 2025. Significant changes compared to the year ended December 31, 2025 are described below.

Judgment is required including, but not limited to, when accounting for the amortization of intangible assets. Generally, the straight-line method is used unless the expected consumption of the economic benefits is better reflected by applying, for example, the diminishing balance (degressive) method. Intangible assets are amortized over their useful lives. A summary of the useful lives applied to the Group's intangible assets is as follows

Management bases its judgments and estimates on information 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, 2025, 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).

Standards Applied for the First Time

IFRS Accounting Standards that were applied for the first time as of January 1, 2026, as disclosed in the notes to the audited consolidated financial statements as of and for the year ended December 31, 2025, had no impact on our unaudited interim condensed consolidated financial statements as of and for the three months ended March 31, 2026.

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

Our COVID-19 vaccine revenues were recognized from the supply and sales of our COVID-19 vaccine worldwide during the three months ended March 31, 2026 and 2025, mainly comprising our share of the collaboration partner's gross profit derived from sales in the collaboration partner's territory. Overall, our COVID-19 vaccine revenues amounted to 66.9 million during the three months ended

March 31, 2026, compared to 133.0 million for the comparative prior year period. The year-to-date change compared to the comparative prior year period was mainly driven by lower revenues derived from our COVID-19 vaccine collaboration during the three months ended March 31, 2026. Our COVID-19 vaccine revenues are subject to seasonal effects in the fall and winter of the northern hemisphere.

Our remaining other revenues were mainly derived from a pandemic preparedness contract with the German government, during the three months ended March 31, 2026 and 2025.

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 12.4 million, or 15%, from 83.8 million during the three months ended March 31, 2025 to 71.4 million during the three months ended March 31, 2026. The decrease was mainly driven by decreased COVID 19 vaccine sales, partly offset by the inclusion of degressive amortization charges related to assets acquired in connection with the CureVac transaction. During both periods, cost of sales was impacted by expenses arising from inventory write-downs to net realizable value due to inventories expected to be unsellable, not fulfilling the specification defined by our quality standards, shelf-life expiry or destruction of inventory amounting to 1.1 million, compared to 37.7 million in the previous period. The inventories valued at net realizable value in our consolidated statement of financial position as of March 31, 2026 reflect contractual compensation payments.

Research and Development Expenses

Our research and development expenses increased by 31.4 million, or 6%, from 525.6 million during the three months ended March 31, 2025 to 557.0 million during the three months ended March 31, 2026. The slight increase was mainly driven by higher expenses for our immuno-oncology, or IO, and antibody-drug conjugate, or ADC, programs, in particular pumitamig and gotistobart, as well as research and development costs from operations of entities acquired during the year ended December 31, 2025 and an impairment related to BNT331 recorded in March 2026 (see Note 6).

These effects were partly offset by lower research and development expenses related to our COVID 19 vaccine collaboration with Pfizer.

Sales and Marketing Expenses

Our sales and marketing expenses increased by 14.2 million, or 104%, from 13.7 million during the three months ended March 31, 2025 to 27.9 million during the three months ended March 31, 2026. The increase was mainly driven by pre launch activities for pumitamig, gotistobart and trastuzumab pamirtecan as well as our ongoing commercial build up, particularly in the United States.

General and Administrative Expenses

Our general and administrative expenses increased by 16.0 million, or 15%, from 106.9 million during the three months ended March 31, 2025 to 122.9 million during the three months ended March 31, 2026. The increase was primarily driven by general and administrative costs from operations of entities acquired during the year ended December 31, 2025, partly offset by a reduction in external services.

4.2 Other Operating Result

The other operating result recognized during the three months ended March 31, 2026 is shown in the following table

Our total other operating result decreased by 29.5 million from a positive operating result of 13.1 million during the three months ended March 31, 2025 to a negative operating result of 16.4 million during the three months ended March 31, 2026. Our expenses in connection with our pipeline prioritization included employee-related costs of 7.4 million.

The finance result recognized during the three months ended March 31, 2026, is shown in the following table

Our finance result during the three months ended March 31, 2026 and 2025 was mainly derived from returns, such as interest, resulting from our financial investments as well as fair value adjustments of our money market funds. Our total finance result increased by 20.7 million from a positive finance result of 88.7 million during the three months ended March 31, 2025 to a positive finance result of 109.4 million during the three months ended March 31, 2026. This development was mainly due to positive impacts from foreign exchange differences, primarily derived from our security investments.

During the three months ended March 31, 2026 and 2025 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. During the three months ended March 31, 2026, our effective income tax rate was approximately 6.4%. During the three months ended March 31, 2025, our effective income tax rate was approximately 6.6%.

The effective income tax rate was mainly driven by the expected negative result for 2026 and management's assessment of the requirements in International Accounting Standards, or 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.

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 with regard to the Pillar Two Model Rules in various jurisdictions. Since the Group's relevant effective tax rate for Pillar Two purposes is expected 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 months ended March 31, 2026 do not include further information otherwise required by paragraphs 88B and 88C of IAS 12.

Our income taxes recognized during the three months ended March 31, 2026 and 2025, are shown in the following table

6. Other Intangible Assets

We identify indications of impairment of other intangible assets using various factors from external and internal information sources, including deviations from sales forecasts and the analysis of changes in medium-term planning.

During the three months ended March 31, 2026, we recognized impairment losses of 37.7 million, mainly recognized as research and development expenses in the interim consolidated statements of profit or loss and resulting mainly from our product candidate BNT331 of 29.9 million. This impairment was identified following management's decision to pause the program due to strategic considerations. The recoverable amount of the intangible asset, calculated as its value in use, was determined to be zero and therefore the asset was fully impaired as of March 31, 2026.

7. Financial Assets and Financial Liabilities

Financial Assets and Liabilities at Amortized Cost and at Fair Value through OCI and Profit or Loss

Set out below is an overview of financial assets and liabilities at amortized cost and at fair value through OCI and profit or loss, as of the dates indicated. Security investments are debt instruments under our asset management policy that generate a return individually and independently of our core operating activities.

(1) Fair values for financial assets and liabilities at amortized costs are not disclosed when the book values represent a reasonable approximation.

Additional developments in our financial assets during the three months ended March 31, 2026 mainly resulted from a reallocation of existing capital and spending for our operations as disclosed in our interim condensed consolidated statements of cash flows.

As of March 31, 2026, we had cash and cash equivalents of 9,939.4 million, current security investments disclosed as financial assets of 4,696.9 million and non-current security investments disclosed as financial assets of 2,127.0 million totaling 16,763.3 million in cash, cash equivalents and security investments, a decrease of 472.3 million compared to December 31, 2025.

Our other financial liabilities decreased by 285.5 million during the three months ended March 31, 2026. The decrease mainly resulted from payments to our licensors resulting from our COVID-19 vaccine business.

(1) Fair values for financial assets and liabilities at amortized costs are not disclosed when the book values represent a reasonable approximation.

Equity Investments Designated at Fair Value through OCI

Financial investments in equity instruments measured at fair value through other comprehensive income comprise the following effects

Measurement of Fair Values

The following table shows the valuation techniques used in measuring fair values for financial instruments in our consolidated statements of financial position, as well as the significant unobservable inputs used.