SAP SE Files 20-F Report for Fiscal Year Ended December 31, 2023
Ticker: SAPGF · Form: 20-F · Filed: Feb 29, 2024 · CIK: 1000184
| Field | Detail |
|---|---|
| Company | Sap Se (SAPGF) |
| Form Type | 20-F |
| Filed Date | Feb 29, 2024 |
| Risk Level | medium |
| Pages | 15 |
| Reading Time | 18 min |
| Key Dollar Amounts | $, $1.0782 |
| Sentiment | neutral |
Sentiment: neutral
Topics: SAP SE, 20-F Filing, Annual Report, Financials, SEC
TL;DR
<b>SAP SE submitted its 20-F annual report detailing its 2023 financial performance and business operations.</b>
AI Summary
SAP SE (SAPGF) filed a Foreign Annual Report (20-F) with the SEC on February 29, 2024. SAP SE filed its annual 20-F report for the fiscal year ending December 31, 2023. The filing covers financial performance and business operations for the period. Key financial data points such as revenue and net income are detailed within the report. The report includes information on executive compensation and corporate governance. SAP SE's fiscal year concludes on December 31st annually.
Why It Matters
For investors and stakeholders tracking SAP SE, this filing contains several important signals. This filing provides investors with a comprehensive overview of SAP SE's financial health and strategic direction for the past fiscal year. It serves as a crucial document for understanding the company's compliance with SEC regulations and its commitment to transparency for its global investor base.
Risk Assessment
Risk Level: medium — SAP SE shows moderate risk based on this filing. The filing is a standard annual report (20-F) for a foreign private issuer, indicating routine disclosure requirements rather than immediate significant events.
Analyst Insight
Review the detailed financial statements and risk factors within the 20-F to assess SAP SE's performance and outlook for the upcoming fiscal year.
Key Numbers
- 2023-12-31 — Fiscal Year End (Conformed period of report.)
- 2024-02-29 — Filing Date (Date the 20-F report was filed.)
- 001-14251 — SEC File Number (SEC file number for SAP SE.)
- 0001000184 — Central Index Key (Central Index Key for SAP SE.)
Key Players & Entities
- SAP SE (company) — Filer of the 20-F report.
- SAP AG (company) — Former name of SAP SE.
- SAP AKTIENGESELLSCHAFT SYSTEMS APPLICATIONS PRODUCTS IN DATA (company) — Former name of SAP SE.
- Wallldorf (location) — City where SAP SE's business and mail address are located.
- Dietmar-Hopp-Allee 16 (address) — Street address for SAP SE's business and mail.
FAQ
When did SAP SE file this 20-F?
SAP SE filed this Foreign Annual Report (20-F) with the SEC on February 29, 2024.
What is a 20-F filing?
A 20-F is a annual report for foreign private issuers, equivalent to a 10-K but following international reporting standards. This particular 20-F was filed by SAP SE (SAPGF).
Where can I read the original 20-F filing from SAP SE?
You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by SAP SE.
What are the key takeaways from SAP SE's 20-F?
SAP SE filed this 20-F on February 29, 2024. Key takeaways: SAP SE filed its annual 20-F report for the fiscal year ending December 31, 2023.. The filing covers financial performance and business operations for the period.. Key financial data points such as revenue and net income are detailed within the report..
Is SAP SE a risky investment based on this filing?
Based on this 20-F, SAP SE presents a moderate-risk profile. The filing is a standard annual report (20-F) for a foreign private issuer, indicating routine disclosure requirements rather than immediate significant events.
What should investors do after reading SAP SE's 20-F?
Review the detailed financial statements and risk factors within the 20-F to assess SAP SE's performance and outlook for the upcoming fiscal year. The overall sentiment from this filing is neutral.
How does SAP SE compare to its industry peers?
SAP SE operates in the prepackaged software industry, providing enterprise resource planning (ERP) and related business software solutions.
Are there regulatory concerns for SAP SE?
As a foreign private issuer, SAP SE is required to file an annual report on Form 20-F with the U.S. Securities and Exchange Commission (SEC).
Industry Context
SAP SE operates in the prepackaged software industry, providing enterprise resource planning (ERP) and related business software solutions.
Regulatory Implications
As a foreign private issuer, SAP SE is required to file an annual report on Form 20-F with the U.S. Securities and Exchange Commission (SEC).
What Investors Should Do
- Analyze the financial statements and management's discussion and analysis (MD&A) for detailed performance insights.
- Review the risk factors section to understand potential challenges and mitigation strategies.
- Examine executive compensation and corporate governance disclosures for insights into leadership and accountability.
Key Dates
- 2023-12-31: Fiscal Year End — Marks the end of the reporting period for the 20-F filing.
- 2024-02-29: Filing Date — The date SAP SE officially submitted its 20-F report to the SEC.
Year-Over-Year Comparison
This is the annual 20-F filing for the fiscal year ended December 31, 2023, providing updated financial and operational information compared to previous filings.
Filing Stats: 4,534 words · 18 min read · ~15 pages · Grade level 14.6 · Accepted 2024-02-29 07:01:31
Key Financial Figures
- $ — " In this report: (i) references to "US$," "$," or "dollars" are to U.S. dollars
- $1.0782 — te for converting euro to dollars was US$1.0782 per 1.00. Unless the context otherwise
Filing Documents
- sap-20231231x20f.htm (20-F) — 12188KB
- sap-20231231xex1.htm (EX-1) — 148KB
- sap-20231231xex12d1.htm (EX-12.1) — 16KB
- sap-20231231xex12d2.htm (EX-12.2) — 14KB
- sap-20231231xex13d1.htm (EX-13.1) — 6KB
- sap-20231231xex13d2.htm (EX-13.2) — 6KB
- sap-20231231xex15.htm (EX-15) — 3KB
- sap-20231231xex15d1.htm (EX-15.1) — 2KB
- sap-20231231xex97.htm (EX-97) — 35KB
- sap-20231231x20f006.jpg (GRAPHIC) — 14KB
- sap-20231231x20f008.jpg (GRAPHIC) — 42KB
- sap-20231231x20f016.jpg (GRAPHIC) — 12KB
- sap-20231231x20f018.jpg (GRAPHIC) — 15KB
- sap-20231231x20f019.jpg (GRAPHIC) — 17KB
- sap-20231231x20f026.jpg (GRAPHIC) — 14KB
- sap-20231231x20f027.jpg (GRAPHIC) — 12KB
- sap-20231231x20f028.jpg (GRAPHIC) — 14KB
- sap-20231231x20f029.jpg (GRAPHIC) — 14KB
- sap-20231231x20f030.jpg (GRAPHIC) — 16KB
- sap-20231231x20f031.jpg (GRAPHIC) — 12KB
- sap-20231231x20f032.jpg (GRAPHIC) — 16KB
- sap-20231231x20f033.jpg (GRAPHIC) — 17KB
- sap-20231231x20f034.jpg (GRAPHIC) — 17KB
- sap-20231231x20f035.jpg (GRAPHIC) — 13KB
- sap-20231231x20f036.jpg (GRAPHIC) — 13KB
- sap-20231231x20f037.jpg (GRAPHIC) — 15KB
- sap-20231231x20f038.jpg (GRAPHIC) — 8KB
- sap-20231231x20f042.jpg (GRAPHIC) — 22KB
- sap-20231231x20f044.jpg (GRAPHIC) — 70KB
- sap-20231231x20f045.jpg (GRAPHIC) — 48KB
- sap-20231231x20f046.jpg (GRAPHIC) — 38KB
- sap-20231231x20f047.jpg (GRAPHIC) — 64KB
- sap-20231231x20f048.jpg (GRAPHIC) — 79KB
- sap-20231231x20f049.jpg (GRAPHIC) — 19KB
- sap-20231231x20f050.jpg (GRAPHIC) — 26KB
- sap-20231231x20f051.jpg (GRAPHIC) — 24KB
- sap-20231231x20f052.jpg (GRAPHIC) — 54KB
- sap-20231231x20f053.jpg (GRAPHIC) — 103KB
- sap-20231231x20f054.gif (GRAPHIC) — 23KB
- sap-20231231x20f057.jpg (GRAPHIC) — 17KB
- sap-20231231x20f058.jpg (GRAPHIC) — 12KB
- sap-20231231xex1001.jpg (GRAPHIC) — 28KB
- sap-20231231xex1002.jpg (GRAPHIC) — 7KB
- sap-20231231xex1003.jpg (GRAPHIC) — 4KB
- 0001104659-24-029038.txt ( ) — 50328KB
- sap-20231231.xsd (EX-101.SCH) — 340KB
- sap-20231231_cal.xml (EX-101.CAL) — 172KB
- sap-20231231_def.xml (EX-101.DEF) — 982KB
- sap-20231231_lab.xml (EX-101.LAB) — 1938KB
- sap-20231231_pre.xml (EX-101.PRE) — 1523KB
- sap-20231231x20f_htm.xml (XML) — 12728KB
Item 18
Item 17 Item 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No * Listed not for trading or quotation purposes, but only in connection with the registration of American Depositary Shares representing such ordinary shares pursuant to the requirements of the Securities and Exchange Commission. ** Including 61,275,176 treasury shares. Table of Contents [THIS PAGE INTENTIONALLY LEFT BLANK] 3 Table of Contents Introduction 6
Forward-Looking Statements
Forward-Looking Statements 6 Performance Management System 7 PART I 15
IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS
ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS 15
OFFER STATISTICS AND EXPECTED TIMETABLE
ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE 15
KEY INFORMATION
ITEM 3. KEY INFORMATION 15 Exchange Rates 15 Dividends 15
INFORMATION ABOUT SAP
ITEM 4. INFORMATION ABOUT SAP 22 Strategy and Business Model 23 Seasonality 30 Security, Cloud Compliance, Data Protection and Privacy 30 Human Capital Resources 33 Energy and Emissions 39 Intellectual Property, Proprietary Rights and Licenses 46 Description of Property 46
UNRESOLVED STAFF COMMENTS
ITEM 4A. UNRESOLVED STAFF COMMENTS 47
OPERATING AND FINANCIAL REVIEW AND PROSPECTS
ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS 48 Operating Results (IFRS) 51 Foreign Currency Exchange Rate Exposure 63 Liquidity and Capital Resources 63 Research and Development 67 New Accounting Standards Not Yet Adopted 67 Expected Developments 68
DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES 72 Compensation Report 74 Independent Auditor's Report 101 Employees 102 Share Ownership 103 Share-Based Compensation Plans 103
MAJOR SHAREHOLDERS AND RELATED-PARTY TRANSACTIONS
ITEM 7. MAJOR SHAREHOLDERS AND RELATED-PARTY TRANSACTIONS 103
FINANCIAL INFORMATION
ITEM 8. FINANCIAL INFORMATION 104
THE OFFER AND LISTING
ITEM 9. THE OFFER AND LISTING 105 4 Table of Contents
ADDITIONAL INFORMATION
ITEM 10. ADDITIONAL INFORMATION 105
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 115
DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES
ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES 116
DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES
ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES 117
MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS
ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS 117
CONTROLS AND PROCEDURES
ITEM 15. CONTROLS AND PROCEDURES 117
[RESERVED]
ITEM 16. [RESERVED] 118
AUDIT COMMITTEE FINANCIAL EXPERT
ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT 118
CODE OF ETHICS
ITEM 16B. CODE OF ETHICS 118
PRINCIPAL ACCOUNTANT FEES AND SERVICES
ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES 119
EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES
ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES 120
PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS
ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS 120
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
ITEM 16F. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT 120
DIFFERENCES IN CORPORATE GOVERNANCE PRACTICES
ITEM 16G. DIFFERENCES IN CORPORATE GOVERNANCE PRACTICES 121
MINE SAFETY DISCLOSURE
ITEM 16H. MINE SAFETY DISCLOSURE 124
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 124
INSIDER TRADING POLICIES
ITEM 16J. INSIDER TRADING POLICIES 124
CYBERSECURITY
ITEM 16K. CYBERSECURITY 124
FINANCIAL STATEMENTS
ITEM 17. FINANCIAL STATEMENTS 128
FINANCIAL STATEMENTS
ITEM 18. FINANCIAL STATEMENTS 128
EXHIBITS
ITEM 19. EXHIBITS 129
Signatures
Signatures 130 Index to the Consolidated Financial Statements F- 1 5 Table of Contents Introduction SAP SE is a European Company (Societas Europaea, or "SE") and is referred to in this report, together with its subsidiaries, as SAP, or as "Company," "Group," "we," "our," or "us." In this report: (i) references to "US$," "$," or "dollars" are to U.S. dollars; (ii) references to "" or "euro" are to the euro. Our financial statements are denominated in euros, which is the currency of our home country, Germany. Certain amounts that appear in this report may not add up because of differences due to rounding. All numbers in SAP's Consolidated Financial Statements IFRS are presented according to IFRS 5 (unless otherwise noted, figures are based on continuing operations). For more information, see Note D.1. Unless otherwise specified herein, euro financial data have been converted into dollars at the noon buying rate in New York City for cable transfers in foreign currencies as certified for customs purposes by the Federal Reserve Bank of New York (the "Noon Buying Rate") on December 31, 2023, which was 1.1062 EUR/USD. No representation is made that such euro amounts actually represent such dollar amounts or that such euro amounts could have been or can be converted into dollars at that or any other exchange rate on such date or on any other date. On February 9, 2024, the Noon Buying Rate for converting euro to dollars was US$1.0782 per 1.00. Unless the context otherwise requires, references in this report to ordinary shares are to SAP SE's ordinary shares, without nominal value. References in this report to "ADRs" are to SAP SE's American Depositary Receipts, each representing one SAP ordinary share. References in this report to "ADSs" are to SAP SE's American Depositary Shares, which are the deposited securities evidenced by the ADRs. SAP, Adaptive Server, Advantage Database Server, BusinessObjects, ExpenseIt, LeanIX, PartnerEdge, PowerBuilder, PowerDesig
Forward-Looking Statements
Forward-Looking Statements This report contains forward-looking statements and information based on the beliefs of, and assumptions made by, our management using information currently available to them. Any statements contained in this report that are not historical facts are forward-looking statements as defined in the U.S. Private Securities Litigation Reform Act of 1995. We have based these forward-looking statements on our current expectations, assumptions, and projections about future conditions and events. As a result, our forward-looking statements and information are subject to uncertainties and risks. A broad range of uncertainties and risks, many of which are beyond our control, could cause our actual results and performance to differ materially from any projections expressed in or implied by our forward-looking statements. The uncertainties and risks include, but are not limited to: - Cybersecurity and Security: Cybersecurity attacks or breaches, and security vulnerabilities in our infrastructure or services or those of our third-party partners could materially impact our business operations, products and service delivery. - Technology and Products: Our technology and products may experience undetected defects, coding, or configuration errors, may not integrate as expected, or may not meet customer expectations. - Ethical Behavior: Our global business exposes us to risks related to unethical behavior and non-compliance with policies by employees, other individuals, partners, third parties or entities associated with SAP. - International Laws and Regulations: Laws, regulatory requirements and standards in Germany, the United States, and elsewhere continue to be very stringent. Our international business activities and processes expose us to numerous and often conflicting laws and regulations, policies, standards, or other requirements and sometimes even conflicting regulatory requirements. - Market Share and Profit: Our market share and profit