Börsiteade

Nordic Fibreboard AS

Kategooria

Juhtkonna vaheteadaanne või kvartaalne finantsaruanne

Kuupäev

28.11.2025 18:05:33

Pealkiri

Nordic Fibreboard AS 2025. aasta III kvartali konsolideeritud auditeerimata vahearuanne

Teade

JUHTKONNA ARUANNE

Nordic  Fibreboard  AS  konsolideeritud  müügitulu  oli 2025. aasta 3. kvartalis
1,99 miljonit  eurot, mis oli 2,5% tõusu võrreldes eelmise aasta sama perioodiga
(2024.  aasta 3. kvartalis  1,94 miljonit eurot).  Nordic Fibreboard 3. kvartali
müügitulu  tulenes Kontserni  peamisest tegevusalast,  milleks on puitkiudplaadi
tootmine ja hulgimüük.

Nordic Fibreboard konsolideeritud EBITDA oli 2025. aasta 3. kvartalis positiivne
94 tuhat  eurot,  EBITDA  rentaablus  positiivne  5% (2024.  aasta   3. kvartali
EBITDA   negatiivne  19 tuhat  eurot  ning  EBITDA  rentaablus  negatiivne 1%).
Võrreldes  2024. aasta  3. kvartaliga  tõusis  Kontserni  brutomarginaal  16%-lt
2025. aasta  3. kvartalis  24%-le,  mis  näitab,  et  Kontserni  2025. aasta 3.
kvartali kasumlikkus on võrreldes eelmise aasta sama perioodiga tõusnud.

Finantskulud,  mis koosnesid intressikuludest, 2025. aasta 3. kvartalis olid 43
tuhat    eurot    (2024.   aasta   3. kvartalis   113 tuhat   eurot,   koosnesid
intressikuludest summas 53 tuhat eurot ning Trigon Property Development AS (TPD)
aktsiate ümberhindlusest summas 60 tuhat eurot).

Kontserni 2025. aasta 3. kvartali konsolideeritud puhaskahjum oli 77 tuhat eurot
(2025. aasta 3. kvartalis puhaskahjum 263 tuhat eurot).

Juhatus  hindab Kontserni tulemusi  peamiselt ärikasumi ja  EBITDA alusel. Teise
mõõdikuna jälgib juhatus müügitulu. Kontsern määratleb EBITDA-d kui kasumit enne
erakorralisi  muid  ärikulusid  ja  neto  finantskulusid  ning maksu-, kulumi ja
väärtuse languse kulusid. Erakorraliste muude ärikuludena on Kontsern käsitlenud
ühekordseid  kulusid, mis ei ole tekkinud tavapärase äritegevuse käigus, vaid on
tekkinud  mõnest  erakorralisest  asjaolust.  EBITDA  ei ole IFRS-is määratletud
tulemuslikkuse  näitaja.  Kontserni  EBITDA  määratlus  ei pruugi olla võrreldav
teiste    majandusüksuste    sarnase    nimetusega    ärikasumi   näitajate   ja
avalikustatavate andmetega.

Finantssuhtarvud

+------------------------------------------------------------------------------+
|Kasumiaruanne                                                                 |
+--------------------------------+-----------+-----------+----------+----------+
|tuh EUR                         |III kv 2025|III kv 2024|   9k 2025|   9k 2024|
+--------------------------------+-----------+-----------+----------+----------+
|Müügitulu                       |      1 988|      1 938|     5 592|     6 078|
+--------------------------------+-----------+-----------+----------+----------+
|EBITDA                          |         94|       (19)|      (85)|       251|
+--------------------------------+-----------+-----------+----------+----------+
|EBITDA rentaablus               |         5%|       (1%)|      (2%)|        4%|
+--------------------------------+-----------+-----------+----------+----------+
|Ärikasum/-kahjum                |       (34)|      (150)|     (473)|     (139)|
+--------------------------------+-----------+-----------+----------+----------+
|Ärirentaablus                   |       (2%)|       (8%)|      (8%)|      (2%)|
+--------------------------------+-----------+-----------+----------+----------+
|Puhaskasum/-kahjum              |       (77)|      (263)|     (574)|     (358)|
+--------------------------------+-----------+-----------+----------+----------+
|Puhasrentaablus                 |       (4%)|      (14%)|     (10%)|      (6%)|
+--------------------------------+-----------+-----------+----------+----------+



+------------------------------------------------------------------------------+
|tuh EUR                                                                       |
+--------------------------------+-----------+-----------+----------+----------+
|Bilanss                         | 30.09.2025| 31.12.2024|30.09.2024|31.12.2023|
+--------------------------------+-----------+-----------+----------+----------+
|Koguvarad                       |      9 188|      8 252|     8 780|     8 505|
+--------------------------------+-----------+-----------+----------+----------+
|Koguvarade puhasrentaablus      |       (6%)|      (10%)|      (4%)|      (8%)|
+--------------------------------+-----------+-----------+----------+----------+
|Omakapital                      |      3 042|      3 616|     4 044|     4 402|
+--------------------------------+-----------+-----------+----------+----------+
|Omakapitali puhasrentaablus     |      (19%)|      (22%)|      (9%)|     (16%)|
+--------------------------------+-----------+-----------+----------+----------+
|Võlakordaja                     |        67%|        56%|       54%|       48%|
+--------------------------------+-----------+-----------+----------+----------+







+--------------------------------+-----------+-----------+----------+----------+
|Aktsia                          | 30.09.2025| 31.12.2024|30.09.2024|31.12.2023|
+--------------------------------+-----------+-----------+----------+----------+
|Aktsia viimane hind (EUR)*      |       0,70|       0,90|      0,93|      0,90|
+--------------------------------+-----------+-----------+----------+----------+
|Puhaskasum aktsia kohta (EUR)   |     (0,22)|     (0,17)|    (0,11)|    (0,15)|
+--------------------------------+-----------+-----------+----------+----------+
|Hind-tulu (PE) suhtarv          |     (3,15)|     (5,15)|    (8,84)|    (5,93)|
+--------------------------------+-----------+-----------+----------+----------+
|Aktsia raamatupidamisväärtus    |           |           |          |          |
|(EUR)                           |       0,68|       0,80|      0,90|      0,98|
+--------------------------------+-----------+-----------+----------+----------+
|Turuhinna ja                    |           |           |          |          |
|raamatupidamisväärtuse suhe     |       1,04|       1,12|      1,03|      0,92|
+--------------------------------+-----------+-----------+----------+----------+
|Turukapitalisatsioon (tuh EUR)  |      3 149|      4 049|     4 184|     4 049|
+--------------------------------+-----------+-----------+----------+----------+
|Aktsiate arv (tk)               |  4 499 061|  4 499 061| 4 499 061| 4 499 061|
+--------------------------------+-----------+-----------+----------+----------+

Kiudplaadi tootmine ja müük

Puitkiudplaatide  tootmine ja  müük toimub  Nordic Fibreboard AS tütarettevõttes
Nordic  Fibreboard Ltd OÜ. Puitkiudplaadi müügitulu oli 2025. aasta 3. kvartalis
1,99 miljonit eurot (2024. aasta 3. kvartalis 1,94 miljonit eurot). Müügitulu on
püsinud  valdavalt eelmise  aasta tasemel.  Vähene kasv  tulenes peamiselt Soome
turu marginaalsest kasvust kolmandas kvartalis ning võrreldes eelmise aastaga on
täheldatav  aktiivsuse  suurenemine  kaugematel  turgudel.  Lisandunud  on  uusi
kliente riikidest, kuhu 2024. aasta kolmandas kvartalis müüki ei toimunud.

Puitkiudplaadi  2025. aasta 3. kvartali  EBITDA oli  positiivne 122 tuhat eurot,
(2024.  aasta 3. kvartalis negatiivne  19 tuhat eurot).  Puitkiudplaadi segmendi
2025. aasta 3. kvartali puhaskahjum oli 48 tuhat eurot (2024. aasta 3. kvartalis
puhaskahjum 262 tuhat eurot).

Kiudplaadi müügitulu geograafiliselt

+------------------+-------------+-------------+---------+---------+
| tuh EUR          | III kv 2025 | III kv 2024 | 9k 2025 | 9k 2024 |
+------------------+-------------+-------------+---------+---------+
| Euroopa Liit     |       1 847 |       1 789 |   5 263 |   5 588 |
+------------------+-------------+-------------+---------+---------+
| Aafrika          |          50 |          89 |     149 |     255 |
+------------------+-------------+-------------+---------+---------+
| Aasia            |          44 |          17 |      73 |     102 |
+------------------+-------------+-------------+---------+---------+
| Lähis-Ida        |          27 |          41 |      41 |      96 |
+------------------+-------------+-------------+---------+---------+
| Teised regioonid |          20 |           0 |      63 |      14 |
+------------------+-------------+-------------+---------+---------+
| KOKKU            |       1 988 |       1 936 |   5 589 |   6 055 |
+------------------+-------------+-------------+---------+---------+


Kinnisvara haldus

Kõrvaltegevusena  omab  ja  haldab  Kontsern  Pärnu linnas Suur-Jõe tn 48 asuvat
kinnistut,   millele  on  kehtestatud  detailplaneering  elukondliku  kinnisvara
arendamiseks.  Varasemalt omas ja haldas Suur-Jõe 48 kinnistut Nordic Fibreboard
AS 100% osalusega tütarettevõte Pärnu Riverside Development OÜ, kuid 30.07.2025
sõlmisid Nordic Fibreboard AS ja Pärnu Riverside Development OÜ ühinemislepingu,
mille kohaselt Nordic Fibreboard AS oli ühendavaks ühinguks ning Pärnu Riverside
Development  OÜ  ühendatavaks  ühinguks.  Ühinemise  kuupäev oli 01.06.2025 ning
ühinemise  tulemusena on  Suur-Jõe 48 kinnistu  otseseks omanikuks  ja haldajaks
Nordic Fibreboard AS.

2025. aasta  3. kvartalis kinnisvarahaldusest  müügitulu ei  saadud (2024. aasta
3. kvartalis   2 tuhat   eurot),   2025. aasta   9 kuu   jooksul  oli  müügitulu
kinnisvarahaldusest 2 tuhat eurot (2024. aasta 9 kuud: 23 tuhat eurot).

Admirali kvartali arendusprojekti projekteerimistööd on lõpetatud. Ehitusload on
väljastatud  kvartalisisestele  teedele  ja  tehnovõrkudele ning korterelamutele
aadressil  Admirali 1/3. Uute korterelamute aadressidel Admirali 5/7 ja Admirali
9/11 eelprojektid  ning olemasoleva büroohoone rekonstrueerimisprojekt aadressil
Suur-Jõe 48 on menetluses ehitusloa saamiseks.

Konsolideeritud finantsseisundi ja rahavoogude aruanne

Seisuga  30.09.2025 olid Nordic  Fibreboard AS  varad kokku  9,19 miljonit eurot
(30.09.2024: 8,78 miljonit eurot). Nõuded ja ettemaksed olid kokku 1,04 miljonit
eurot   seisuga  30.09.2025 (30.09.2024:  0,92 miljonit  eurot).  Varud  seisuga
30.09.2025 olid  1,33 miljonit  eurot  (30.09.2024:  0,87 miljonit  eurot)  ning
Kontserni   põhivarad   kokku   seisuga   30.09.2025 olid   6,81 miljonit  eurot
(30.09.2024: 6,98 miljonit eurot).

Kontserni   kohustised   kokku   seisuga   30.09.2025 olid  6,15 miljonit  eurot
(30.09.2024:  4,74 miljonit eurot). Võlad ja ettemaksed olid kokku 1,62 miljonit
eurot   (30.09.2024:   1,11 miljonit  eurot),  milledest  Kontsernil  võlgnevusi
tarnijatele   seisuga  30.09.2025 oli  1,25 miljonit  eurot  (30.09.2024:  0,77
miljonit  eurot).  Laenukohustised  olid  30.09.2025 seisuga 4,39 miljonit eurot
(30.09.2024:  3,51 miljonit  eurot),  eraldised  endistele töötajatele ning muud
kohustised   olid  30.09.2025 seisuga  0,14 miljonit  eurot  (30.09.2024:  0,12
miljonit eurot).

Nordic  Fibreboard  konsolideeritud  rahavoog  äritegevusest 2025. aasta esimese
üheksa  kuu jooksul oli negatiivne summas  553 tuhat eurot (2024. aasta esimesed
üheksa  kuud: negatiivne rahavoog 102 tuhat eurot). Investeerimistegevusest oli
2025. aasta  esimese  üheksa  kuu  jooksul  väljaminev rahavoog summas 156 tuhat
eurot,   mis   koosnes   TPD  aktsiate  müügist  ning  tehtud  investeeringutest
tootmisvaradesse ja kinnisvarainvesteeringute objektidesse (2024. aasta esimesed
üheksa  kuud: väljaminev rahavoog  193 tuhat eurot. Finantseerimistegevusest oli
2025. aasta esimese üheksa kuu kestel sissetulev rahavoog summas 666 tuhat eurot
(2024.  aasta esimesed üheksa kuud: sissetulev rahavoog 296 tuhat eurot). 2025.
aasta esimese üheksa kuu netorahavoo tulemuseks oli väljaminev rahavoog 43 tuhat
eurot (2024. aasta esimesed üheksa kuud: sissetulev rahavoog 1 tuhat eurot).


KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE

+---------------------------------------------+----------+----------+----------+
|tuh EUR                                      |30.09.2025|31.12.2024|30.09.2024|
+---------------------------------------------+----------+----------+----------+
|Raha ja raha ekvivalendid                    |        10|        53|         8|
+---------------------------------------------+----------+----------+----------+
|Nõuded ja ettemaksed (Lisa 2)                |     1 041|       571|       921|
+---------------------------------------------+----------+----------+----------+
|Varud (Lisa 3)                               |     1 326|       624|       872|
+---------------------------------------------+----------+----------+----------+
|Kokku käibevarad                             |     2 377|     1 248|     1 801|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Kinnisvarainvesteeringud (Lisa 4)            |     2 516|     2 380|     2 309|
+---------------------------------------------+----------+----------+----------+
|Finantsvarad õiglases väärtuses muutustega   |          |          |          |
|läbi kasumiaruande (Lisa 7)                  |         0|       499|       431|
+---------------------------------------------+----------+----------+----------+
|Materiaalne põhivara ja vara kasutusõigus    |          |          |          |
|(Lisa 5)                                     |     4 293|     4 122|     4 236|
+---------------------------------------------+----------+----------+----------+
|Immateriaalne põhivara (Lisa 6)              |         2|         3|         3|
+---------------------------------------------+----------+----------+----------+
|Kokku põhivarad                              |     6 811|     7 004|     6 979|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|KOKKU VARAD                                  |     9 188|     8 252|     8 780|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Võlakohustised (Lisa 8)                      |       747|     1 111|       652|
+---------------------------------------------+----------+----------+----------+
|Võlad ja ettemaksed (Lisa 9)                 |     1 620|       788|     1 109|
+---------------------------------------------+----------+----------+----------+
|Lühiajalised eraldised (Lisa 10)             |         5|        21|         5|
+---------------------------------------------+----------+----------+----------+
|Kokku lühiajalised kohustised                |     2 372|     1 920|     1 766|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Pikaajalised võlakohustised (Lisa 8)         |     3 643|     2 613|     2 859|
+---------------------------------------------+----------+----------+----------+
|Pikaajalised eraldised (Lisa 10)             |        94|        94|       111|
+---------------------------------------------+----------+----------+----------+
|Muud pikaajalised kohustised                 |        37|         9|         0|
+---------------------------------------------+----------+----------+----------+
|Kokku pikaajalised kohustised                |     3 774|     2 716|     2 970|
+---------------------------------------------+----------+----------+----------+
|Kokku kohustised                             |     6 146|     4 636|     4 736|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Aktsiakapital (nominaalväärtuses) (Lisa 11)  |       450|       450|       450|
+---------------------------------------------+----------+----------+----------+
|Kohustuslik reservkapital                    |        45|        45|        45|
+---------------------------------------------+----------+----------+----------+
|Jaotamata kasum                              |     2 547|     3 121|     3 549|
+---------------------------------------------+----------+----------+----------+
|Kokku omakapital                             |     3 042|     3 616|     4 044|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|KOKKU KOHUSTISED JA OMAKAPITAL               |     9 188|     8 252|     8 780|
+---------------------------------------------+----------+----------+----------+


KONSOLIDEERITD KASUMI- JA MUU KOONDARUANNE

+--------------------------------------+-----------+-----------+-------+-------+
|tuh EUR                               |III kv 2025|III kv 2024|9k 2025|9k 2024|
+--------------------------------------+-----------+-----------+-------+-------+
|Müügitulu                             |      1 988|      1 938|  5 592|  6 078|
+--------------------------------------+-----------+-----------+-------+-------+
|Müüdud toodangu kulu (Lisa 13)        |    (1 635)|    (1 766)|(4 983)|(5 235)|
+--------------------------------------+-----------+-----------+-------+-------+
|Brutokasum                            |        353|        172|    609|    843|
+--------------------------------------+-----------+-----------+-------+-------+
|                                      |           |           |       |       |
+--------------------------------------+-----------+-----------+-------+-------+
|Turustuskulud (Lisa 15)               |      (268)|      (249)|  (741)|  (725)|
+--------------------------------------+-----------+-----------+-------+-------+
|Üldhalduskulud (Lisa 16)              |      (115)|       (69)|  (341)|  (260)|
+--------------------------------------+-----------+-----------+-------+-------+
|Muud äritulud (Lisa 18)               |          0|          0|     13|      8|
+--------------------------------------+-----------+-----------+-------+-------+
|Muud ärikulud (Lisa 18)               |        (4)|        (4)|   (13)|    (5)|
+--------------------------------------+-----------+-----------+-------+-------+
|Ärikahjum                             |       (34)|      (150)|  (473)|  (139)|
+--------------------------------------+-----------+-----------+-------+-------+
|                                      |           |           |       |       |
+--------------------------------------+-----------+-----------+-------+-------+
|Finantstulud (Lisa 19)                |          0|          0|     40|      0|
+--------------------------------------+-----------+-----------+-------+-------+
|Finantskulud (Lisa 19)                |       (43)|      (113)|  (141)|  (219)|
+--------------------------------------+-----------+-----------+-------+-------+
|KAHJUM ENNE TULUMAKSUSTAMIST          |       (77)|      (263)|  (574)|  (358)|
+--------------------------------------+-----------+-----------+-------+-------+
|                                      |           |           |       |       |
+--------------------------------------+-----------+-----------+-------+-------+
|ARUANDEPERIOODI PUHASKAHJUM KOKKU     |       (77)|      (263)|  (574)|  (358)|
+--------------------------------------+-----------+-----------+-------+-------+
|                                      |           |           |       |       |
+--------------------------------------+-----------+-----------+-------+-------+
|Tava perioodi puhaskahjum aktsia kohta|           |           |       |       |
|(Lisa 12)                             |     (0,02)|     (0,06)| (0,13)| (0,08)|
+--------------------------------------+-----------+-----------+-------+-------+
|Lahustatud perioodi puhaskahjum aktsia|           |           |       |       |
|kohta (Lisa 12)                       |     (0,02)|     (0,06)| (0,13)| (0,08)|
+--------------------------------------+-----------+-----------+-------+-------+


KONSOLIDEERITUD RAHAVOOGUDE ARUANNE

+-----------------------------------------------------------+-------+-------+
|tuh EUR                                                    |9k 2025|9k 2024|
+-----------------------------------------------------------+-------+-------+
|Äritegevuse rahavood                                       |       |       |
+-----------------------------------------------------------+-------+-------+
|Ärikasum (-kahjum)                                         |  (473)|  (139)|
+-----------------------------------------------------------+-------+-------+
|Korrigeerimised:                                           |       |       |
+-----------------------------------------------------------+-------+-------+
|Kulum (Lisa 5; 6)                                          |    389|    390|
+-----------------------------------------------------------+-------+-------+
|Nõuete ja ettemaksete muutus (Lisa 2)                      |  (470)|  (387)|
+-----------------------------------------------------------+-------+-------+
|Varude muutus (Lisa 3)                                     |  (702)|  (144)|
+-----------------------------------------------------------+-------+-------+
|Äritegevusega seotud kohustiste muutus (Lisa 9)            |    860|    353|
+-----------------------------------------------------------+-------+-------+
|Eraldiste muutus (Lisa 10)                                 |   (16)|   (16)|
+-----------------------------------------------------------+-------+-------+
|Äritegevusega genereeritud rahavood                        |  (412)|     57|
+-----------------------------------------------------------+-------+-------+
|Intressimaksed (Lisa 8; 19)                                |  (131)|  (153)|
+-----------------------------------------------------------+-------+-------+
|Muud finantstulud ja -kulud                                |   (10)|    (6)|
+-----------------------------------------------------------+-------+-------+
|Äritegevuse rahavood kokku                                 |  (553)|  (102)|
+-----------------------------------------------------------+-------+-------+
|                                                           |       |       |
+-----------------------------------------------------------+-------+-------+
|Investeerimistegevuse rahavood                             |       |       |
+-----------------------------------------------------------+-------+-------+
|Materiaalse ja immateriaalse põhivara soetus (Lisa 5; 6)   |  (559)|  (153)|
+-----------------------------------------------------------+-------+-------+
|Kinnisvarainvesteeringu kapitaliseeritud kulutused (Lisa 4)|  (136)|   (40)|
+-----------------------------------------------------------+-------+-------+
|Finantsvarade müük (Lisa 7)                                |    539|      0|
+-----------------------------------------------------------+-------+-------+
|Investeerimistegevuse rahavood kokku                       |  (156)|  (193)|
+-----------------------------------------------------------+-------+-------+
|                                                           |       |       |
+-----------------------------------------------------------+-------+-------+
|Finantseerimistegevuse rahavood                            |       |       |
+-----------------------------------------------------------+-------+-------+
|Saadud laenude tagasimaksed (Lisa 8)                       |  (166)|  (157)|
+-----------------------------------------------------------+-------+-------+
|Saadud laenud seotud osapooltelt (Lisa 8)                  |    830|    200|
+-----------------------------------------------------------+-------+-------+
|Rendikohustiste põhiosa tagasimaksed (Lisa 8)              |   (18)|   (17)|
+-----------------------------------------------------------+-------+-------+
|Arvelduskrediidi muutus (Lisa 8)                           |     20|    270|
+-----------------------------------------------------------+-------+-------+
|Finantseerimistegevuse rahavood kokku                      |    666|    296|
+-----------------------------------------------------------+-------+-------+
|                                                           |       |       |
+-----------------------------------------------------------+-------+-------+
|RAHA JA RAHA EKVIVALENTIDE MUUTUS                          |   (43)|      1|
+-----------------------------------------------------------+-------+-------+
|RAHA JA RAHA EKVIVALENTID PERIOODI ALGUSES                 |     53|      7|
+-----------------------------------------------------------+-------+-------+
|RAHA JA RAHA EKVIVALENTID PERIOODI LÕPUS                   |     10|      8|
+-----------------------------------------------------------+-------+-------+


 Enel Äkke
Juhatuse liige
+372 55525550
[email protected]
(https://www.globenewswire.com/Tracker?data=bbykAY7VKSQrzLTWTge0us5VU4ODB8I5XTb_
6sF_smVCWqfdmKHmzujb_hVdwFdki9Ri0cMh9_q9Ud4I1PrfkcAQ1bery_pjc2fn3Dtl_im7s0-
5hXeix8uSmAwRPq5j11CZ0vWiY1opoAc_JJWkYIbNisLGLTYJPfdyFZZSRgrtcEk7MiN00-
cyZLSsTs4v2GBdHBX6SyZAxx9_f0AOTFhJGFqKA7siqcPqwClks4OSmPl66l6d-
uIrQOBIcG4sg0taRpux8teB0KkGui31fAruGS1tYXhPxP30yBTOmd2k2bsKF2ddUGcHjzpuep5-
vOD_1ohfljvO4PpMBKmXu44Sx9EwsWhQCYAsutRgdYbOYJO2F9jEZaF2ryXRPK_kVU8x2V8Qt4NOD8cr
W9ED8Q9aQwXQU5GpIMD6PMozCv5P7bT4W3yXIlFedJP_ikIi83gLlvo6TZppuaprp4bBbcOmDa5WaYIH
M1nLJf4JVanTVQwRmW_875o-
ey2FZ8_cNc3hFBt6VWBZAtU2sWHcdyEyhyDl1ZUwRARvqEaAlHLSinJbISgIKpHyFlN3fr8YnJQzZ25U
qbphnR0kAmTZGTFQ2B_90iHo6_crI9MLrS0YayIcja2XjwdnVGZQ7d5JKGJ_q4o7XsUY-
Srmokuv9ct4B7r0nrDpl05ktiCVxPd4An5cfj9nnXWkFocStCR6MeMCWuricxuVvgeH78mBUFQvN0B81
682AWoXz-
PBj_CR3gRUVk9ghrPW6BKP4I7GrzeOfOAXOkurhGDT7gMf6P1q8eJYlnYRYxRmtDDsDq8WyInycIPJIz
kRLqfB7S57HA5IdmBRwaUrDfjWOOihfBUJFwm_VdLJhrOKqGTmXMeW8bWQJdgDNGD52OmA_49t51mVWT
WWR80rX23Bm7V-rakUNmdxZvHYcquBsI8Y-RnU9h1p8W8N1tIvfT9MKjJGRlYDVA3-
lOewk7c78t45a91ykHbv2QxVPN7yRA54pzp5Sb-zXb9R_UkKDxJmaDN2PMOo-
AXJJjZGpVFomP8Lw_6v1R5nO7b4YqySA01re93A96y47vEKpvzcba6TsRsQxqTrzoAEaxG4X6IqbDAUq
OIcortjYkxhD34vdn2poLxezea__h3cur0yzWdPp8oX_NBJG-3bv-ANGy-_kiUP-
3hdko0zqVKVeZoKIQJtxsDFBStl2ZRubVnmlB0IHteTeeQPRmesOavASjHGaHcLLBs3xG-2YjYMcb-
kS0w31JfFY6Q5LGwpiix6aS7uFYece8iZHil4m2yaX8rixjJUl_izEffWlu3v1pPrkXxDTBTYU9ZGkTK
H9Ppjeoo8fAq1Rmv5BK_NIVeh15bDgYzIdT9g-
3VuqquFB3VojBlGHrkxKT_maRYDqgN5grkNLALm3elIiyFdEr0RWDZ1xTLfC5VTomtYgGSJB-
Fm52xZY3CQaDqap52_2CYhqV--IdMfHAollwbW1Xwd_SGnoG0PEubj7-ETR5ZtUcIUD_KV_bgL3oMxDA
NLmzcyFmYVTXDI1OZ4AspslFBhDrGjJpEZ4sCdaDAafBGzwCsj8_gnMJrMBNayNrV5xt8PVIN8XEFvgS
qPrp4x8xhGHn5oti8a3GgPzuef4NhIKkdwBsuLvmQEk5ElPEwyPEd5Jak4MnB499tuTWACnywC3NMPZC
E3KB_5DJVC3Rm9aQdo8SlBwxD500poOkd5DJ6hUvWMAz80FwYtp8V2wwoLOHOy_-_AMyUQqjNOUkWxNW
7ZjxGnS9hhFB3lz44RFWMES-pvDb1lhdasTZtsFlKI3HsCTzz3aZYxvY1Givi4IPKNxjKp-BrCVbx8nz
sg6mS57ahf4ARIRjMwoVTr1wq-yWWOvtJ5Ge2UGuNDaKjVHMR2w1WoW-tzzo3tQtT4VrkEOfDFLMymSu
sB2CdgcnFsYkB9vfnoR0dSS7hoR8YaI4ZbS0aij23oFsEYQbYGnKAShelwwROAzV5jXlZY8_J-NA_sJf
Z2q6jGp-l_C766ozECsz0oTfpipMwdWIegQNjS2PHhuxxeqPeSjxdHbkH5dvPOkXlraCUURXY5PIsUlt
IClULMbrPqivKKHbG8Gj75CPrI2lQrAnrFbuX6YUTtCkY3cHJBtwEb-j3Kfth-YER3K1M52ziB4SoaMI
g7k6tjo7V2yDXtZ4xAZAI8TePu6vDAOlCC-2NTwujkNCEb15M4WPkzkcKmiyH8MJhqgj9fBr0R7Bgfw8
SFu2M6Bkd7cN-JqKLsXnqYcS-MWzfzf4girzXPNXVQBqZjHTz_zU_032RaaRkIaRI5K3_97195RQnf-e
1gGqPHbOm1S3NG7VKJpXrccessHByTnxwZcDoh_b5xdmIl_CfQ5y7hlN-HjLiEZLFm3BOcsOhvZF4jNq
3HegMPYw9WjU8yYNH-r007yNUZ6FP-kS5-R1-cxs1ly6C0Jyc52hk3lPJkQhkMmzc_HVHPTi11Pp73E1
Jr43zQROFOVjYhAbVUq893I3fWbz_h1YAAXAe82OlwfKaVbILp0phvpGQx0HTQgCFH3v_TnoWbFGG5Fz
Zk35X5P1reYGG5m-ESk4P6f5nDduLO-1RSG6OpZSCMZs6ZqtTEnzfrmHAQRhp8)

Pealkiri

Nordic Fibreboard AS consolidated unaudited interim report for the third quarter of 2025

Teade

MANAGEMENT REPORT

Consolidated  net  sales  for  Q3  2025 were  EUR  1.99 million, which was a 2.5%
increase compared to the same period last year (Q3 2024: EUR 1.94 million). Nordic
Fibreboard`s sales revenue Q3 2025 was generated from the Group`s main activity,
which is the production and wholesale of fibreboard.

The  consolidated EBITDA  of Nordic  Fibreboard for  Q3 2025 was  positive EUR 94
thousand,  the EBITDA margin was positive 5% (Q3 2024: EBITDA was negative EUR 19
thousand,  and the EBITDA  margin was negative  1%). Compared to the Q3 2024 the
Group`s  gross margin increased from 16% to  24% in the Q3 2025, which indicates
that the Group`s profitability in the Q3 2025 has increased compared to the same
period last year.

Financial  expenses, which  consisted of  interest expenses,  amounted to  EUR 43
thousand in Q3 2025 (2024 Q3: EUR 113 thousand, consisting of interest expenses in
the  amount of EUR  53 thousand and revaluation  of Trigon Property Development AS
shares in the amount of EUR 60 thousand).

Group`s consolidated net loss for Q3 2025 was EUR 77 thousand (Q3 2024: net loss EUR
263 thousand).

The  Management Board  assesses the  performance of  operating segments based on
operating  profit and EBITDA as  a primary measure. As  a secondary measure, the
Management  Board also reviews  net revenue. The  Group defines EBITDA as profit
before  extraordinary  other  operating  costs  and  net  finance costs and tax,
depreciation  and impairment charges. As  extraordinary other business expenses,
the  Group has treated one-time  expenses that have not  arisen in the course of
normal   business   activities   but   have   arisen   from  some  extraordinary
circumstances.  EBITDA is not a performance measure defined in IFRS. The Group`s
definition  of EBITDA may not be comparable to similarly titled operating profit
measures and disclosures by other entities.

Financial highlights

+---------------------------------------------------------------------------+
|Income statement                                                           |
+-------------------------------+----------+----------+----------+----------+
|EUR thousand                     |   Q3 2025|   Q3 2024|   9M 2025|   9M 2024|
+-------------------------------+----------+----------+----------+----------+
|Revenue                        |     1,988|     1,938|     5,592|     6,078|
+-------------------------------+----------+----------+----------+----------+
|EBITDA                         |        94|      (19)|      (84)|       251|
+-------------------------------+----------+----------+----------+----------+
|EBITDA margin                  |        5%|      (1%)|      (2%)|        4%|
+-------------------------------+----------+----------+----------+----------+
|Operating profit               |      (34)|     (150)|     (473)|     (139)|
+-------------------------------+----------+----------+----------+----------+
|Operating margin               |      (2%)|      (8%)|      (8%)|      (2%)|
+-------------------------------+----------+----------+----------+----------+
|Net profit/-loss               |      (77)|     (263)|     (574)|     (358)|
+-------------------------------+----------+----------+----------+----------+
|Net margin                     |      (4%)|     (14%)|     (10%)|      (6%)|
+-------------------------------+----------+----------+----------+----------+



+---------------------------------------------------------------------------+
|Statement of financial position                                            |
+-------------------------------+----------+----------+----------+----------+
|EUR thousand                     |30.09.2025|31.12.2024|30.09.2024|31.12.2023|
+-------------------------------+----------+----------+----------+----------+
|Total assets                   |     9,188|     8,252|     8,780|     8,505|
+-------------------------------+----------+----------+----------+----------+
|Return on assets               |      (6%)|     (10%)|      (4%)|      (8%)|
+-------------------------------+----------+----------+----------+----------+
|Equity                         |     3,042|     3,616|     4,044|     4,402|
+-------------------------------+----------+----------+----------+----------+
|Return on equity               |     (19%)|     (22%)|      (9%)|     (16%)|
+-------------------------------+----------+----------+----------+----------+
|Debt-to-equity-ratio           |       67%|       56%|       54%|       48%|
+-------------------------------+----------+----------+----------+----------+





+-------------------------------+----------+----------+----------+----------+
|Share                          |30.09.2025|31.12.2024|30.09.2024|31.12.2023|
+-------------------------------+----------+----------+----------+----------+
|Last price (EUR)*                |      0.70|      0.90|      0.93|      0.90|
+-------------------------------+----------+----------+----------+----------+
|Earnings per share (EUR)         |    (0.22)|    (0.17)|    (0.11)|    (0.15)|
+-------------------------------+----------+----------+----------+----------+
|Price-earnings ratio           |    (3.15)|    (5.15)|    (8.84)|    (5.93)|
+-------------------------------+----------+----------+----------+----------+
|Book value of a share (EUR)      |      0.68|      0.80|      0.90|      0.98|
+-------------------------------+----------+----------+----------+----------+
|Market to book ratio           |      1.04|      1.12|      1.03|      0.92|
+-------------------------------+----------+----------+----------+----------+
|Market capitalization, (th EUR)  |     3,149|     4,049|     4,184|     4,049|
+-------------------------------+----------+----------+----------+----------+
|Number of shares (piece)       | 4,499,061| 4,499,061| 4,499,061| 4,499,061|
+-------------------------------+----------+----------+----------+----------+

Fibreboard production and sales

The  production and sale of fibreboards is  carried out by Nordic Fibreboard Ltd
OÜ,  a subsidiary of  Nordic Fibreboard AS.  Fibreboard sales in  Q3 2025 were EUR
1.99 million (Q3 2024: EUR 1.94 million). Sales revenue has remained mainly at the
same level as last year. The low growth was mainly due to the marginal growth of
the  Finnish market in the third quarter  and an increase in activity in distant
markets  compared to  last year.  New customers  have been  added from countries
where there were no sales in the Q3 2024.

The  EBITDA of the fibreboard for the Q3 2025 was a positive EUR 112 thousand, (Q3
2024: negative  EUR 19 thousand).  The net loss of the fibreboard for the Q3 2025
was EUR 48 thousand (Q3 2024: net loss EUR 262 thousand).

Fibreboard sales by geographical segments

+----------------+---------+---------+---------+---------+
| EUR thousand     | Q3 2025 | Q3 2024 | 9M 2025 | 9M 2024 |
+----------------+---------+---------+---------+---------+
| European Union |   1,847 |   1,789 |   5,263 |   5,588 |
+----------------+---------+---------+---------+---------+
| Africa         |      50 |      89 |     149 |     255 |
+----------------+---------+---------+---------+---------+
| Asia           |      44 |      17 |      73 |     102 |
+----------------+---------+---------+---------+---------+
| Middle East    |      27 |      41 |      41 |      96 |
+----------------+---------+---------+---------+---------+
| Other regions  |      20 |       0 |      63 |      14 |
+----------------+---------+---------+---------+---------+
| TOTAL          |   1,988 |   1,936 |   5,589 |   6,055 |
+----------------+---------+---------+---------+---------+



Real estate management

As  a secondary activity, the Group owns and manages a property located at Suur-
Jõe  tn 48 in the city of Pärnu, for  which a detailed plan has been established
for  the development  of residential  real estate.  Previously, the Suur-Jõe 48
property  was owned and managed by  Nordic Fibreboard AS's 100% subsidiary Pärnu
Riverside  Development  OÜ,  but  on  30.07.2025, Nordic Fibreboard AS and Pärnu
Riverside  Development OÜ  entered into  a merger  agreement, according to which
Nordic  Fibreboard AS was the acquiring  company and Pärnu Riverside Development
OÜ  was the acquired company. The merger date was 01.06.2025, and as a result of
the  merger, the direct owner and manager  of the Suur-Jõe 48 property is Nordic
Fibreboard AS.

In  Q3  2025, no  sales  revenue  was  generated from real estate management (Q3
2024, EUR  2 thousand), in the 9M 2025, sales  revenue from real estate management
was EUR 2 thousand (9M 2024: EUR 23 thousand).

The  design work  of the  Admirali area  development project has been completed.
Building  permits have been issued for the roads and utility networks within the
area  and for the  apartment buildings at  Admirali 1/3. Preliminary designs for
the   new   apartment  buildings  at  Admirali  5/7 and  Admirali  9/11 and  the
reconstruction  project for the  existing office building  at Suur-Jõe 48 are in
the process of obtaining a building permit.

Consolidated statement of financial position and cash flow statement

As  of 30.09.2025 the total  assets of Nordic  Fibreboard AS were EUR 9.19million
(30.09.2024:  8.78 million).  Receivables  and  prepayments  amounted to EUR 1.04
million as at 30.09.2025 (30 .09.2024: EUR 0.92 million). Inventories were EUR 1.33
million as of 30.09.2025 (30.09.2024: also EUR 0.87 million) and the Group´s total
fixed  assets  were  EUR  6.81 million  as  of  30.09.2025 (EUR  6.98 million  as of
30.09.2024).

The liabilities of the Group as of 30.09.2025 were EUR 6.15 million (30.09.2024: EUR
4.74 million).  Payables and prepayments amounted to EUR 1.62 million (30.09.2024:
EUR  1.11 million),  of  which  the  Group  has  payables  of EUR 1.25 million as at
30.09.2025 (30.09.2024:  EUR 0.77 million). Borrowings  amounted to EUR 4.39 million
as  at 30.09.2025 (30.09.2024:  EUR 3.51 million),  provision for former employees
and other liabilities amounted to EUR 0.14 million (30.09.2024: EUR 0.12 million).

Nordic  Fibreboard`s consolidated  cash flow  from operating  activities for the
first  nine months of 2025 was  negative in the amount  of EUR 553 thousand (first
nine  months of 2024: negative cash flow of EUR 102 thousand). Cash outflow due to
investment  activities  during  the  first  nine months 2025 was EUR 156 thousand,
which  consisted of the sale of TPD  shares and investments in production assets
and  real estate investment  objects (first nine  months of 2024: cash outflow EUR
193 thousand).  Cash inflows due to financing  activities was EUR 666 thousand for
the  first nine months of  2025, (first nine months of  2024: cash inflow EUR 296
thousand).  The net cash  flow for the  first nine months  of 2025 resulted in a
cash  outflow of  EUR 43 thousand  (first nine  months of  2024: cash inflow  EUR 1
thousand).

CONSOLIDATED STATEMENTS OF FINANCIAL POSITIONS

+---------------------------------------------+----------+----------+----------+
|EUR thousand                                   |30.09.2025|31.12.2024|30.09.2024|
+---------------------------------------------+----------+----------+----------+
|Cash and cash equivalents                    |        10|        53|         8|
+---------------------------------------------+----------+----------+----------+
|Receivables and prepayments (Note 2)         |     1,041|       571|       921|
+---------------------------------------------+----------+----------+----------+
|Inventories (Note 3)                         |     1,326|       624|       872|
+---------------------------------------------+----------+----------+----------+
|Total current assets                         |     2,377|     1,248|     1,801|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Investment property (Note 4)                 |     2,516|     2,380|     2,309|
+---------------------------------------------+----------+----------+----------+
|Financial assets at fair value through profit|          |          |          |
|or loss (Note 7)                             |         0|       499|       431|
+---------------------------------------------+----------+----------+----------+
|Property, plant, equipment and right-of use  |          |          |          |
|assets (Note 5)                              |     4,293|     4,122|     4,236|
+---------------------------------------------+----------+----------+----------+
|Intangible assets (Note 6)                   |         2|         3|         3|
+---------------------------------------------+----------+----------+----------+
|Total non-current assets                     |     6,811|     7,004|     6,979|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|TOTAL ASSETS                                 |     9,188|     8,252|     8,780|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Borrowings (Note 8)                          |       747|     1,111|       652|
+---------------------------------------------+----------+----------+----------+
|Payables and prepayments (Note 9)            |     1,620|       788|     1,109|
+---------------------------------------------+----------+----------+----------+
|Short-term provisions (Note 10)              |         5|        21|         5|
+---------------------------------------------+----------+----------+----------+
|Total current liabilities                    |     2,372|     1,920|     1,766|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Long-term borrowings (Note 8)                |     3,643|     2,613|     2,859|
+---------------------------------------------+----------+----------+----------+
|Long-term provisions (Note 10)               |        94|        94|       111|
+---------------------------------------------+----------+----------+----------+
|Other long-term liabilities                  |        37|         9|         0|
+---------------------------------------------+----------+----------+----------+
|Total non-current liabilities                |     3,774|     2,716|     2,970|
+---------------------------------------------+----------+----------+----------+
|Total liabilities                            |     6,146|     4,636|     4,736|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Share capital (at nominal value) (Note 11)   |       450|       450|       450|
+---------------------------------------------+----------+----------+----------+
|Statutory reserve capital                    |        45|        45|        45|
+---------------------------------------------+----------+----------+----------+
|Retained earnings                            |     2,547|     3,121|     3,549|
+---------------------------------------------+----------+----------+----------+
|Total equity                                 |     3,042|     3,616|     4,044|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|TOTAL LIABILITIES AND EQUITY                 |     9,188|     8,252|     8,780|
+---------------------------------------------+----------+----------+----------+


CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

+--------------------------------------+---------+---------+---------+---------+
| EUR thousand                           | Q3 2025 | Q3 2024 | 9M 2025 | 9M 2024 |
+--------------------------------------+---------+---------+---------+---------+
| Revenue (Note 13)                    |   1,988 |   1,938 |   5,592 |   6,078 |
+--------------------------------------+---------+---------+---------+---------+
| Cost of goods sold (Note 14)         | (1,635) | (1,766) | (4,983) | (5,235) |
+--------------------------------------+---------+---------+---------+---------+
| Gross profit (loss)                  |     353 |     172 |     609 |     843 |
+--------------------------------------+---------+---------+---------+---------+
|                                      |         |         |         |         |
+--------------------------------------+---------+---------+---------+---------+
| Distribution costs (Note 15)         |   (268) |   (249) |   (741) |   (725) |
+--------------------------------------+---------+---------+---------+---------+
| Administrative expenses (Note 16)    |   (115) |    (69) |   (341) |   (260) |
+--------------------------------------+---------+---------+---------+---------+
| Other operating income (Note 18)     |       0 |       0 |      13 |       8 |
+--------------------------------------+---------+---------+---------+---------+
| Other operating expenses (Note 18)   |     (4) |     (4) |    (13) |     (5) |
+--------------------------------------+---------+---------+---------+---------+
| Operating profit (loss)              |    (34) |   (150) |   (473) |   (139) |
+--------------------------------------+---------+---------+---------+---------+
|                                      |         |         |         |         |
+--------------------------------------+---------+---------+---------+---------+
| Finance income (Note 19)             |       0 |       0 |      40 |       0 |
+--------------------------------------+---------+---------+---------+---------+
| Finance costs (Note 19)              |    (43) |   (113) |   (141) |   (219) |
+--------------------------------------+---------+---------+---------+---------+
| PROFIT (LOSS) BEFORE INCOME TAX      |    (77) |   (263) |   (574) |   (358) |
+--------------------------------------+---------+---------+---------+---------+
|                                      |         |         |         |         |
+--------------------------------------+---------+---------+---------+---------+
| NET PROFIT (LOSS) FOR THE PERIOD     |    (77) |   (263) |   (574) |   (358) |
+--------------------------------------+---------+---------+---------+---------+
|                                      |         |         |         |         |
+--------------------------------------+---------+---------+---------+---------+
| Basic earnings per share (Note 12)   |  (0.02) |  (0.06) |  (0.13) |  (0.08) |
+--------------------------------------+---------+---------+---------+---------+
| Diluted earnings per share (Note 12) |  (0.02) |  (0.06) |  (0.13) |  (0.08) |
+--------------------------------------+---------+---------+---------+---------+


CONSOLIDATED STATEMENT OF CASH FLOWS

+--------------------------------------------------------------+-------+-------+
|EUR thousand                                                    |9M 2025|9M 2024|
+--------------------------------------------------------------+-------+-------+
|Cash flow from operating activities                           |       |       |
+--------------------------------------------------------------+-------+-------+
|Operating profit (-loss)                                      |  (473)|  (139)|
+--------------------------------------------------------------+-------+-------+
|Adjustments:                                                  |       |       |
+--------------------------------------------------------------+-------+-------+
|Depreciation charge (Note 5; 6)                               |    389|    390|
+--------------------------------------------------------------+-------+-------+
|Change in trade and other receivables (Note 2)                |  (470)|  (387)|
+--------------------------------------------------------------+-------+-------+
|Change in inventories (Note 3)                                |  (702)|  (144)|
+--------------------------------------------------------------+-------+-------+
|Change in trade and other payables (Note 9)                   |    860|    353|
+--------------------------------------------------------------+-------+-------+
|Change of provisions (Note 10)                                |   (16)|   (16)|
+--------------------------------------------------------------+-------+-------+
|Cash generated from operations                                |  (412)|     57|
+--------------------------------------------------------------+-------+-------+
|Interest payments (Note 8; 19)                                |  (131)|  (153)|
+--------------------------------------------------------------+-------+-------+
|Net other financial income and expense                        |   (10)|    (6)|
+--------------------------------------------------------------+-------+-------+
|Net cash generated from operating activities                  |  (553)|  (102)|
+--------------------------------------------------------------+-------+-------+
|                                                              |       |       |
+--------------------------------------------------------------+-------+-------+
|Cash flow from investing activities                           |       |       |
+--------------------------------------------------------------+-------+-------+
|Purchase of property, plant and equipment and intangible      |       |       |
|assets (Note 5; 6)                                            |  (559)|  (153)|
+--------------------------------------------------------------+-------+-------+
|Capitalized cost of real estate investment (Note 4)           |  (136)|   (40)|
+--------------------------------------------------------------+-------+-------+
|Sales of financial assets (Note 7)                            |    539|      0|
+--------------------------------------------------------------+-------+-------+
|Net cash used in investing activities                         |  (156)|  (193)|
+--------------------------------------------------------------+-------+-------+
|                                                              |       |       |
+--------------------------------------------------------------+-------+-------+
|Cash flow from financing activities                           |       |       |
+--------------------------------------------------------------+-------+-------+
|Repayment of loans received (Note 8)                          |  (166)|  (157)|
+--------------------------------------------------------------+-------+-------+
|Loans received from related parties (Note 8)                  |    830|    200|
+--------------------------------------------------------------+-------+-------+
|Finance lease payments (Note 8)                               |   (18)|   (17)|
+--------------------------------------------------------------+-------+-------+
|Change in overdraft (Note 8)                                  |     20|    270|
+--------------------------------------------------------------+-------+-------+
|Net cash (used in)/from financing activities                  |    666|    296|
+--------------------------------------------------------------+-------+-------+
|                                                              |       |       |
+--------------------------------------------------------------+-------+-------+
|NET CHANGE IN CASH                                            |   (43)|      1|
+--------------------------------------------------------------+-------+-------+
|OPENING BALANCE OF CASH                                       |     53|      7|
+--------------------------------------------------------------+-------+-------+
|CLOSING BALANCE OF CASH                                       |     10|      8|
+--------------------------------------------------------------+-------+-------+


CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

+----------------------+-------------+------------------+----------------+-----+
|                      |             |Statutory reserve |    Retained    |     |
|EUR thousand            |Share capital|     capital      |    earnings    |Total|
+----------------------+-------------+------------------+----------------+-----+
|                      |             |                  |                |     |
+----------------------+-------------+------------------+----------------+-----+
|Balance at 31.12.2023 |          450|                45|           3,907|4,402|
+----------------------+-------------+------------------+----------------+-----+
|                      |             |                  |                |     |
+----------------------+-------------+------------------+----------------+-----+
|Net loss for 9M 2024  |            0|                 0|           (358)|(358)|
+----------------------+-------------+------------------+----------------+-----+
|Total comprehensive   |             |                  |                |     |
|income for 9M 2024    |            0|                 0|           (358)|(358)|
+----------------------+-------------+------------------+----------------+-----+
|Balance at 30.09.2024 |          450|                45|           3,549|4,044|
+----------------------+-------------+------------------+----------------+-----+
|                      |             |                  |                |     |
+----------------------+-------------+------------------+----------------+-----+
|Balance at 31.12.2024 |          450|                45|           3,121|3,616|
+----------------------+-------------+------------------+----------------+-----+
|                      |             |                  |                |     |
+----------------------+-------------+------------------+----------------+-----+
|Net loss for 9M 2025  |            0|                 0|           (574)|(574)|
+----------------------+-------------+------------------+----------------+-----+
|Total comprehensive   |             |                  |                |     |
|income for 9M 2025    |            0|                 0|           (574)|(574)|
+----------------------+-------------+------------------+----------------+-----+
|Balance at 30.09.2025 |          450|                45|           2,547|3,042|
+----------------------+-------------+------------------+----------------+-----+

Enel Äkke
Member of Management Board
+372 55525550
[email protected]