{"url_path":"/sec/sapgf/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-02-26","source_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","accession_number":"0001104659-26-020058","cik":"0001000184","ticker":"SAP","issuer_name":"SAP SE","edgar_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","primary_entity_key":"0001000184","primary_entity_name":"SAP SE"},"word_count":120,"has_tables":true,"body_markdown":"**ITEM 18. FINANCIAL STATEMENTS**\n\nThe Consolidated Financial Statements are included herein on pages F-1 through F-110.\n\nThe following are filed as part of this report:\n\n-\n\nReport of Independent Registered Public Accounting Firm.\n\n-\n\nConsolidated Financial Statements\n\n●Consolidated Income Statements for the years ended December 31, 2025, 2024, and 2023.\n\n●Consolidated Statements of Comprehensive Income for the years ended December 31, 2025, 2024, and 2023.\n\n●Consolidated Statements of Financial Position as of December 31, 2025, and 2024.\n\n●Consolidated Statements of Changes in Equity for the years ended December 31, 2025, 2024, and 2023.\n\n●Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024, and 2023.\n\n●Notes to the Consolidated Financial Statements.\n\n​\n\n​\n\n125\n\n[Table of Contents](#TOC)"}