RATIONAL Aktiengesellschaft is a German-based Aktiengesellschaft and the global market and technology leader in innovative solutions for thermal food preparation in professional kitchens, holding appr... RATIONAL Aktiengesellschaft is a German-based Aktiengesellschaft and the global market and technology leader in innovative solutions for thermal food preparation in professional kitchens, holding approximately 50% market share. Founded in 1973 in Landsberg am Lech by Siegfried Meister, the company pioneered the combi-steamer by combining steam, convection, and precise control of time, temperature, and humidity into multifunctional appliances like the SelfCookingCenter, iCombi Pro, iCombi Classic, iVario, and CombiMaster Plus. These self-cleaning, programmable ovens range from compact tabletop units to large models capable of producing up to 500 meals daily, complemented by the VarioCooking Center from its French subsidiary FRIMA and services via the ConnectedCooking online portal. RATIONAL Aktiengesellschaft serves diverse sectors including restaurants, hotels, communal catering for hospitals, schools, military, and retirement homes, as well as quick-service outlets, supermarkets, and delivery services, distributing through independent partners in over 120 countries. With a focus on customer benefits, innovation, and financial strength—evidenced by high equity ratios around 77%, robust cash flows, and founding family ownership of over 55%—it maintains operational excellence and independence. Employing around 2,550 people, primarily in Germany, the company reported 2024 sales of EUR 1,194 million and an EBIT margin of 26%.
In 2025, Rational was subject to the Corporate Sustainability Reporting Directive (CSRD)'s requirements, which mandated the company to publish EU Taxonomy disclosures.
The company reported the eligibility and alignment of Turnover, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) with the EU Taxonomy, helping assess the extent to which its business activities align with Europe's environmental sustainability goals.
Rational has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of Rational are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
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2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Turnover
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Total Taxonomy Eligible Turnover
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2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Opex
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Total Taxonomy Eligible Opex
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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0000000
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2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Capex
0000000
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0000000
Total Taxonomy Eligible Capex
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c
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6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles
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c
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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c
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7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
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7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies
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7.7 CCM/CCA - Acquisition and ownership of buildings
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Limited Data Preview
You are viewing a limited preview of Rational’s EU Taxonomy dataset. The full dataset, available for download, includes eligibility and alignment metrics for turnover, CAPEX, and OPEX across all EU Taxonomy categories, at both aggregate and activity level, with historical coverage back to 2021.
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Verified Sources Behind Rational’s EU Taxonomy Data
Every figure on this dashboard has a transparent audit trail. With Tracenable, each data point is traceable back to its original source, viewable directly inside our platform. Explore Rational’s data sources below and access millions more through our Disclosure Search.
a. Rational's Annual Report 2025
b. Rational's Consolidated Non-Financial Report 2024
c. Rational's Consolidated Non-Financial Report 2023
d. Rational's Consolidated Non-Financial Report 2022
Insights into Rational's Revenues from Sustainable Activities
In 2025, Rational reported EU Taxonomy-eligible revenues of EUR 1.02 billion, representing 81% of its total turnover. Of this amount, EUR 0 of Rational's revenues was classified as EU Taxonomy-aligned, indicating that 0% of the revenue-generating activities undertaken by the company substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
Insights into Rational's CAPEX from Sustainable Activities
In 2025, Rational reported EU Taxonomy-eligible CAPEX of EUR 14.82 million,representing 48% of its total CAPEX. Of this amount, EUR 702,000 of Rational's CAPEX was classified as EU Taxonomy-aligned, indicating that 2% of the company's investments were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
Rational's Taxonomy-Eligible Capex Over Time
Total Taxonomy Eligible Capex
Total Taxonomy Aligned Capex
Have Rational's increased its investment in sustainable activities over time?
Compared to the previous year (2024), Rational's taxonomy-aligned CAPEX decreased by 33.33%,suggesting that Rational may have scaled back investments in sustainable projects, reprioritized its capital deployment, or reduced transparency in its taxonomy-aligned disclosures.a, b
How much of Rational's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2025, Rational reported that EUR 14.82 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 48% of the company's total CAPEX. Of this amount, EUR 702,000 (2% of total CAPEX) was classified as Taxonomy-aligned. This means that 46% of Rational's CAPEX is eligible but not aligned, indicating that these investments either did not meet the technical screening criteria, failed to comply with the Do No Significant Harm (DNSH) requirements, or lacked evidence of meeting the Minimum Safeguards (MSS).a
How much of Rational's eligible CAPEX is aligned with the EU Taxonomy?
In 2025, Rational reported that EUR 702,000 of its CAPEX was aligned under the EU Taxonomy, representing 2% of its total capital investment.a
This low alignment reflects that Rational is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
Rational's Eligibility & Alignment Overview
Rational's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is Rational's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2025, Rational reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 2%
Climate Change Adaptation: 0%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 0%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much Rational is investing in climate-related solutions?
In 2025, Rational allocated EUR 617,500 of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 2% of the company's total capital expenditure,indicating that Rationalhas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into Rational's OPEX from Sustainable Activities
In 2025, Rational reported EU Taxonomy-eligible OPEX of EUR 0,representing 0% of its total operating expenses (OPEX). Of this amount, EUR 0 of Rational's OPEX was classified as EU Taxonomy-aligned, indicating that 0% of the company's operating expenses were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
Rational's Taxonomy-Eligible Opex Over Time
Total Taxonomy Eligible Opex
Total Taxonomy Aligned Opex
Have Rational's increased its spending in sustainable activities over time?
Compared to the previous year (2024), Rational's taxonomy-aligned OPEX decreased by 100%, suggesting that Rational may have reduced spending on environmentally sustainable activities, adjusted its operational priorities, or decreased the scope of its taxonomy-related disclosures.a, b
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