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Nordic Fibreboard AS

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Juhtkonna vaheteadaanne või kvartaalne finantsaruanne

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27.02.2026 20:49:02

Pealkiri

Nordic Fibreboard AS auditeerimata 2025 majandusaasta neljanda kvartali tulemused

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JUHTKONNA ARUANNE

Nordic  Fibreboard  AS  konsolideeritud  müügitulu  oli 2025. aasta 4. kvartalis
1,74 miljonit eurot, mis oli 14,7% tõusu võrreldes eelmise aasta sama perioodiga
(2024   4. kvartalis  1,51 miljonit  eurot).  Kontserni  peamine  tegevusala  on
puitkiudplaadi  tootmine ja hulgimüük, mis moodustas valdava osa 2025. aasta 4.
kvartali  kontserni müügitulust.  Teiseks segmendiks  on Pärnus Suur-Jõe tänaval
oleva  kinnisvara haldamine,  mille müügitulu  osakaal oli 0,04% 2025. aasta 4.
kvartali  kogumüügist  (2024.  aasta  4. kvartalis  0,1%). 2024. aasta  augustis
lõpetati  Suur-Jõe  tänaval  asuva  hoone  rendilepingud seal asuva tootmishoone
kompleksi   eripärade   tõttu,   mis  põhjustasid  kõrgeid  halduskulusid,  mida
renditulud ei suutnud katta.

2025 aasta  4. kvartali müügitulu kasvas 222 tuhande euro võrra võrreldes 2024.
aasta  4. kvartaliga. 2025. aasta 4. kvartalis oli müügitulu 1,74 miljonit eurot
võrreldes 2024. aasta 4 kvartali 1,51 miljoni euroga.

Nordic Fibreboard konsolideeritud EBITDA oli 2025. aasta 4. kvartalis negatiivne
335 tuhat  eurot,  EBITDA  rentaablus  negatiivne  19% (2024. aasta  4. kvartali
EBITDA    negatiivne   276 tuhat   eurot   ning   EBITDA  rentaablus  negatiivne
18%). 2025. aasta  4. kvartali aasta tulemustele avaldas negatiivset mõju tehase
plaanipärane   seiskamine   terveks   detsembrikuuks,  et  ettevõte  saaks  teha
ettevalmistusi  uuele gaasikatlamajale  üle minekuks.  2024. aasta detsembrikuus
oli   tehas   sunnitud  seiskuma  force  majeure  olukorra  tõttu,  mis  avaldas
negatiivset  mõju 2024. aasta 4. kvartali tulemustele. Võrreldes 2024. aasta 4.
kvartaliga tõusis Kontserni brutomarginaal -4.8%-lt 2025. aasta 4. kvartalis 0%-
le.

2025. aasta 4. kvartali finantstulud olid 1 tuhat eurot (2024. aasta 4. kvartali
finantstulud  olid  68 tuhat  eurot,  mis  koosnesid Trigon Property Development
(TPD)  aktsiate  ümberhindlusest)).  Finantskulud  2025. aasta 4. kvartalis olid
115 tuhat  eurot, mis  koosnesid laenuintressikuludest  ja viivistest  (87 tuhat
eurot 2024. aasta 4. kvartalis).

Kontserni  2025. aasta  4. kvartali  konsolideeritud  puhaskahjum  oli 580 tuhat
eurot (2024. aasta 4. kvartalis  puhaskahjum 427 tuhat eurot).

Finantssuhtarvud

+--------------------------------------------------------------------+
| tuh EUR                                                            |
+--------------------+------------+------------+----------+----------+
| Kasumiaruanne      | IV kv 2025 | IV kv 2024 | 12k 2025 | 12k 2024 |
+--------------------+------------+------------+----------+----------+
| Müügitulu          |      1 736 |      1 514 |    7 328 |    7 592 |
+--------------------+------------+------------+----------+----------+
| EBITDA             |      (335) |      (276) |    (420) |     (25) |
+--------------------+------------+------------+----------+----------+
| EBITDA rentaablus  |      (19%) |      (18%) |     (6%) |     (0%) |
+--------------------+------------+------------+----------+----------+
| Ärikasum/-kahjum   |      (466) |      (408) |    (940) |    (547) |
+--------------------+------------+------------+----------+----------+
| Ärirentaablus      |      (27%) |      (27%) |    (13%) |     (7%) |
+--------------------+------------+------------+----------+----------+
| Puhaskasum/-kahjum |      (580) |      (427) |  (1 154) |    (786) |
+--------------------+------------+------------+----------+----------+
| Puhasrentaablus    |      (33%) |      (28%) |    (16%) |    (10%) |
+--------------------+------------+------------+----------+----------+


+------------------------------------------+------------+------------+
| Bilanss                                  | 31.12.2025 | 31.12.2024 |
+------------------------------------------+------------+------------+
| Koguvarad                                |      9 323 |      8 252 |
+------------------------------------------+------------+------------+
| Koguvarade puhasrentaablus               |      (12%) |      (10%) |
+------------------------------------------+------------+------------+
| Omakapital                               |      4 462 |      3 616 |
+------------------------------------------+------------+------------+
| Omakapitali puhasrentaablus              |      (26%) |      (22%) |
+------------------------------------------+------------+------------+
| Võlakordaja                              |        52% |        56% |
+------------------------------------------+------------+------------+



+------------------------------------------+------------+------------+
| Aktsia                                   | 31.12.2025 | 31.12.2024 |
+------------------------------------------+------------+------------+
| Aktsia viimane hind (EUR)*               |       0,77 |       0,90 |
+------------------------------------------+------------+------------+
| Puhaskasum aktsia kohta (EUR)            |     (0,14) |     (0,17) |
+------------------------------------------+------------+------------+
| Hind-tulu (PE) suhtarv                   |     (5,67) |     (5,15) |
+------------------------------------------+------------+------------+
| Aktsia raamatupidamisväärtus (EUR)       |       0,53 |       0,80 |
+------------------------------------------+------------+------------+
| Turuhinna ja raamatupidamisväärtuse suhe |       1,47 |       1,12 |
+------------------------------------------+------------+------------+
| Turukapitalisatsioon (tuh EUR)           |      6 544 |      4 049 |
+------------------------------------------+------------+------------+
| Aktsiate arv (tk)                        |  8 499 061 |  4 499 061 |
+------------------------------------------+------------+------------+

Kiudplaadi tootmine ja müük

Kuigi 2025. aasta kogumüügitulu vähenes võrreldes 2024. aastaga 3,2%, näitas 4.
kvartali  müügitulu  kasvu.  Puitkiudplaadi  müügitulu  ulatus  2025. aasta  4.
kvartalis  1,74 miljoni euroni,  võrreldes 1,51 miljoni  euroga 2024. aasta sama
perioodil, mis tähendab 222 tuhande euro ehk 14,7% suurust kasvu. Müügitulemuste
paranemist  toetasid  eelkõige  tööstussektori  kliendid,  kelle tellimuste maht
suurenes.  Kasvutrendis  oli  ka  suurim  välisturg  -  Soome,  kus  4. kvartali
müügitulu  ulatus 426 tuhande euroni, võrreldes 318 tuhande euroga 2024. aastal.
12 kuu  lõikes moodustas  Soome turu  müügitulu 2025. aasta  4. kvartali seisuga
2,4 miljonit eurot, võrreldes 2,2 miljoni euroga 2024. aastal.

Puitkiudplaadi  segmendi 2025. aasta 4. kvartali EBITDA oli negatiivne 289 tuhat
eurot  (2024.  aasta  4. kvartalis  negatiivne 244 tuhat eurot).  Puitkiudplaadi
segmendi  2025. aasta 4. kvartali  puhaskahjum oli  535 tuhat eurot (2024. aasta
4. kvartalis puhaskahjum 390 tuhat eurot).

Nii  2025. aasta  kui  ka  2024. aasta  negatiivne  EBITDA  oli  tingitud tehase
seisakuga    detsembrikuus,   mis   2025. aastal   toimus   plaanipäraselt   uue
gaasikatlamaja     kasutuselevõtu     ettevalmistamiseks    ning    2024. aastal
plaaniväliselt  force  majeure  olukorra  tõttu.  Seiskumise ajal tuli jätkuvalt
katta  personalikulud, tehase jooksvaid  ülalpidamiskulud ning remondikulud, mis
mõjutasid EBITDA tulemust negatiivselt.

KIUDPLAADI MÜÜGITULU GEOGRAAFILISELT

+------------------+-------------------------+---------------------+
|                  |         tuh EUR         |       tuh EUR       |
+------------------+------------+------------+----------+----------+
| Regioon          | IV kv 2025 | IV kv 2024 | 12k 2025 | 12k 2024 |
+------------------+------------+------------+----------+----------+
| Euroopa Liit     |      1 436 |      1 310 |    6 699 |    6 896 |
+------------------+------------+------------+----------+----------+
| Aasia            |         89 |        111 |      161 |      212 |
+------------------+------------+------------+----------+----------+
| Aafrika          |         50 |         49 |      200 |      305 |
+------------------+------------+------------+----------+----------+
| Lähis-Ida        |         55 |         41 |       96 |      139 |
+------------------+------------+------------+----------+----------+
| Teised regioonid |        105 |          1 |      169 |       15 |
+------------------+------------+------------+----------+----------+
| KOKKU            |      1 735 |      1 512 |    7 325 |    7 567 |
+------------------+------------+------------+----------+----------+

Kinnsvara haldus

Kõrvaltegevusena  omab  ja  haldab  Kontsern  Pärnu linnas Suur-Jõe tn 48 asuvat
endist   mööblivabriku   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 omanikuks ja haldajaks Nordic Fibreboard AS.

Admirali kvartali arendusprojekti projekteerimistööd on lõpetatud. Ehitusload on
väljastatud  kvartalisisestele  teedele  ja  tehnovõrkudele ning korterelamutele
aadressil   Admirali   1/3,  Admirali   5/7 ja  Admirali  9/11 ning  olemasoleva
büroohoone rekonstrueerimisele aadressil Suur-Jõe 48.

Konsolideeritud finantsseisundi ja rahavoogude aruanne

Seisuga  31.12.2025 olid  Nordic  Fibreboard  AS  varad kokku 9,3 miljonit eurot
(31.12.2024: 8,3 miljonit eurot). Kontserni kohustised kokku seisuga 31.12.2025
olid  4,86 miljonit eurot (31.12.2024: 4,6 miljonit eurot), milledest kontsernil
võlgnevusi  tarnijatele oli  1,2 miljonit eurot  seisuga 31.12.2025 (31.12.2024:
0,4 miljonit  eurot) ning laenukohustisi  3,2 miljonit eurot seisuga 31.12.2025
(31.12.2024: 3,7 miljonit eurot).

Nõuded   ja   ettemaksed  olid  kokku  0,8 miljonit  eurot  seisuga  31.12.2025
(31.12.2024:  0,6 miljonit  eurot).  Varud  seisuga 31.12.2025 olid 1,0 miljonit
eurot  (31.12.2024:  0,6 miljonit  eurot).  Kontserni  põhivarad  kokku  seisuga
31.12.2025 olid 7,5 miljonit eurot (31.12.2024: 7,0 miljonit eurot).

Kontserni  äritegevuse  tulemuseks  2025. aasta  12. kuu  jooksul oli negatiivne
rahavoog  503 tuhat eurot  (2024. aasta  12. kuud negatiivne  rahavoog 174 tuhat
eurot).   Investeerimistegevuse   tulemuseks   oli  2025. aasta  12 kuu  jooksul
negatiivne   rahavoog   summas   989 tuhat  eurot,  mis  koosnes  1,367 miljonit
investeeringutest  põhivarasse ja 161 tuhat  eurot investeeringust kinnisvarasse
ning  539 tuhat  eurot  saadi  Trigon  Property  Development AS aktsiate müügist
(2024.     aasta     12 kuud     negatiivne     rahavoog    289 tuhat    eurot).
Finantseerimistegevusest  oli  sissetulev  rahavoog  2025. aasta  12 kuu jooksul
1,444 miljonit  eurot (2024. aasta 12. kuu sissetulev rahavoog 509 tuhat eurot).
2025. aasta  12. kuu  netorahavoo tulemuseks oli  negatiivne rahavoog summas 49
tuhat eurot (2024. aasta 12 kuud  positiivne rahavoog summas 46 tuhat eurot).

KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE

+---------------------------------------------+----------+----------+----------+
|tuh EUR                                      |31.12.2025|31.12.2024|31.12.2023|
+---------------------------------------------+----------+----------+----------+
|Raha ja raha ekvivalendid                    |         5|        53|         7|
+---------------------------------------------+----------+----------+----------+
|Nõuded ja ettemaksed (Lisa 2)                |       790|       571|       534|
+---------------------------------------------+----------+----------+----------+
|Varud (Lisa 3)                               |     1 034|       624|       728|
+---------------------------------------------+----------+----------+----------+
|Kokku käibevarad                             |     1 829|     1 248|     1 269|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Kinnisvarainvesteeringud (Lisa 4)            |     2 541|     2 380|     2 269|
+---------------------------------------------+----------+----------+----------+
|Finantsvarad õiglases väärtuses muutustega   |          |          |          |
|läbi kasumiaruande (Lisa 7)                  |         0|       499|       491|
+---------------------------------------------+----------+----------+----------+
|Materiaalne põhivara ja vara kasutusõigus    |          |          |          |
|(Lisa 5)                                     |     4 952|     4 122|     4 475|
+---------------------------------------------+----------+----------+----------+
|Immateriaalne põhivara (Lisa 6)              |         1|         3|         1|
+---------------------------------------------+----------+----------+----------+
|Kokku põhivarad                              |     7 494|     7 004|     7 236|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|KOKKU VARAD                                  |     9 323|     8 252|     8 505|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Võlakohustised (Lisa 8)                      |     2 359|     1 111|       556|
+---------------------------------------------+----------+----------+----------+
|Võlad ja ettemaksed (Lisa 9)                 |     1 553|       788|       756|
+---------------------------------------------+----------+----------+----------+
|Lühiajalised eraldised (Lisa 10)             |        24|        21|        21|
+---------------------------------------------+----------+----------+----------+
|Kokku lühiajalised kohustised                |     3 936|     1 920|     1 333|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Pikaajalised võlakohustised (Lisa 8)         |       809|     2 613|     2 659|
+---------------------------------------------+----------+----------+----------+
|Pikaajalised eraldised (Lisa 10)             |        72|        94|       111|
+---------------------------------------------+----------+----------+----------+
|Muud pikaajalised kohustised                 |        44|         9|         0|
+---------------------------------------------+----------+----------+----------+
|Kokku pikaajalised kohustised                |       925|     2 716|     2 770|
+---------------------------------------------+----------+----------+----------+
|Kokku kohustised                             |     4 861|     4 636|     4 103|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Aktsiakapital (nominaalväärtuses) (Lisa 11)  |       850|       450|       450|
+---------------------------------------------+----------+----------+----------+
|Ülekurss                                     |     1 600|         0|         0|
+---------------------------------------------+----------+----------+----------+
|Kohustuslik reservkapital                    |        45|        45|        45|
+---------------------------------------------+----------+----------+----------+
|Jaotamata kasum                              |     1 967|     3 121|     3 907|
+---------------------------------------------+----------+----------+----------+
|Kokku omakapital                             |     4 462|     3 616|     4 402|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|KOKKU KOHUSTISED JA OMAKAPITAL               |     9 323|     8 252|     8 505|
+---------------------------------------------+----------+----------+----------+

KONSOLIDEERITD KASUMI- JA MUU KOONDARUANNE

+--------------------------------------+----------+----------+--------+--------+
|tuh EUR                               |IV kv 2025|IV kv 2024|12k 2025|12k 2024|
+--------------------------------------+----------+----------+--------+--------+
|Müügitulu (Lisa 13)                   |     1 736|     1 514|   7 328|   7 592|
+--------------------------------------+----------+----------+--------+--------+
|Müüdud toodangu kulu (Lisa 14)        |     1 742|     1 586|   6 725|   6 820|
+--------------------------------------+----------+----------+--------+--------+
|Brutokasum (-kahjum)                  |       (6)|      (72)|     603|     772|
+--------------------------------------+----------+----------+--------+--------+
|                                      |          |          |        |        |
+--------------------------------------+----------+----------+--------+--------+
|Turustuskulud (Lisa 15)               |       241|       210|     982|     935|
+--------------------------------------+----------+----------+--------+--------+
|Üldhalduskulud (Lisa 16)              |       160|       120|     502|     381|
+--------------------------------------+----------+----------+--------+--------+
|Muud äritulud (Lisa 18)               |         7|         0|      19|       8|
+--------------------------------------+----------+----------+--------+--------+
|Muud ärikulud (Lisa 18)               |        66|         6|      78|      11|
+--------------------------------------+----------+----------+--------+--------+
|Ärikahjum                             |     (466)|     (408)|   (940)|   (547)|
+--------------------------------------+----------+----------+--------+--------+
|                                      |          |          |        |        |
+--------------------------------------+----------+----------+--------+--------+
|Finantstulud (Lisa 19)                |         1|        68|      41|       8|
+--------------------------------------+----------+----------+--------+--------+
|Finantskulud (Lisa 19)                |       115|        87|     255|     247|
+--------------------------------------+----------+----------+--------+--------+
|KAHJUM ENNE TULUMAKSUSTAMIST          |     (580)|     (427)| (1 154)|   (786)|
+--------------------------------------+----------+----------+--------+--------+
|                                      |          |          |        |        |
+--------------------------------------+----------+----------+--------+--------+
|ARUANDEPERIOODI PUHASKAHJUM KOKKU     |     (580)|     (427)| (1 154)|   (786)|
+--------------------------------------+----------+----------+--------+--------+
|                                      |          |          |        |        |
+--------------------------------------+----------+----------+--------+--------+
|Tava perioodi puhaskahjum aktsia kohta|          |          |        |        |
|(Lisa 12)                             |    (0,07)|    (0,09)|  (0,14)|  (0,17)|
+--------------------------------------+----------+----------+--------+--------+
|Lahustatud perioodi puhaskahjum aktsia|          |          |        |        |
|kohta (Lisa 12)                       |    (0,07)|    (0,09)|  (0,14)|  (0,17)|
+--------------------------------------+----------+----------+--------+--------+

KONSOLIDEERITUD RAHAVOOGUDE ARUANNE

+--------------------------------------------------------+--------+--------+
|tuh EUR                                                 |12k 2025|12k 2024|
+--------------------------------------------------------+--------+--------+
|Äritegevuse rahavood                                    |        |        |
+--------------------------------------------------------+--------+--------+
|Ärikasum (-kahjum)                                      |   (940)|   (547)|
+--------------------------------------------------------+--------+--------+
|Korrigeerimised:                                        |        |        |
+--------------------------------------------------------+--------+--------+
|Kulum (Lisa 5; 6)                                       |     520|     522|
+--------------------------------------------------------+--------+--------+
|Nõuete ja ettemaksete muutus (Lisa 2)                   |   (219)|    (37)|
+--------------------------------------------------------+--------+--------+
|Varude muutus (Lisa 3)                                  |   (410)|     103|
+--------------------------------------------------------+--------+--------+
|Äritegevusega seotud kohustiste muutus (Lisa 9)         |     856|      32|
+--------------------------------------------------------+--------+--------+
|Äritegevusega genereeritud rahavood                     |   (193)|      72|
+--------------------------------------------------------+--------+--------+
|Intressimaksed (Lisa 8; 19)                             |   (238)|   (202)|
+--------------------------------------------------------+--------+--------+
|Muud finantstulud ja -kulud (Lisa                       |    (72)|    (45)|
+--------------------------------------------------------+--------+--------+
|Äritegevuse rahavood kokku                              |   (503)|   (174)|
+--------------------------------------------------------+--------+--------+
|                                                        |        |        |
+--------------------------------------------------------+--------+--------+
|Investeerimistegevuse rahavood                          |        |        |
+--------------------------------------------------------+--------+--------+
|Materiaalse ja immateriaalse põhivara soetus (Lisa 5; 6)| (1 367)|   (178)|
+--------------------------------------------------------+--------+--------+
|Kinnisvarainvesteeringu soetus (Lisa 4)                 |   (161)|   (111)|
+--------------------------------------------------------+--------+--------+
|Finantsinvesteeringute müük                             |     539|       0|
+--------------------------------------------------------+--------+--------+
|Investeerimistegevuse rahavood kokku                    |   (989)|   (289)|
+--------------------------------------------------------+--------+--------+
|                                                        |        |        |
+--------------------------------------------------------+--------+--------+
|Finantseerimistegevuse rahavood                         |        |        |
+--------------------------------------------------------+--------+--------+
|Aktsiakapitali suurendamine                             |   2 000|       0|
+--------------------------------------------------------+--------+--------+
|Saadud laenude tagasimaksed (Lisa 8)                    |   (223)|   (211)|
+--------------------------------------------------------+--------+--------+
|Saadud laenud seotud osapooltelt (Lisa 8)               |     930|     400|
+--------------------------------------------------------+--------+--------+
|Seotud osapoolelt saadud laenu tagasimaksmine (Lisa 8)  | (1 230)|       0|
+--------------------------------------------------------+--------+--------+
|Rendikohustiste põhiosa tagasimaksed (Lisa 8)           |    (24)|    (22)|
+--------------------------------------------------------+--------+--------+
|Arvelduskrediidi muutus (Lisa 8)                        |     (9)|     342|
+--------------------------------------------------------+--------+--------+
|Finantseerimistegevuse rahavood kokku                   |   1 444|     509|
+--------------------------------------------------------+--------+--------+
|                                                        |        |        |
+--------------------------------------------------------+--------+--------+
|RAHA JA RAHA EKVIVALENTIDE MUUTUS                       |    (49)|      46|
+--------------------------------------------------------+--------+--------+
|RAHA JA RAHA EKVIVALENTID PERIOODI ALGUSES              |      53|       7|
+--------------------------------------------------------+--------+--------+
|RAHA JA RAHA EKVIVALENTID PERIOODI LÕPUS                |       5|      53|
+--------------------------------------------------------+--------+--------+

Andrus Allikoja

Juhatuse liige



Danel Hirbaum

Juhatuse liige


Nordic Fibreboard AS
[email protected] (mailto:[email protected])

Pealkiri

Nordic Fibreboard AS unaudited results for fourth quarter of 2025

Teade

MANAGEMENT REPORT

Nordic  Fibreboard AS  consolidated net  revenue in  Q4 2025 was  EUR1.74 million,
representing  a 14.7% increase compared to the  same period of the previous year
(Q4  2024: EUR1.51 million). The Group's main  business activity is the production
and  wholesale  of  fibreboard,  which  accounted  for  the vast majority of the
Group's revenue in Q4 2025. The second segment is the management of the property
located  on Suur-Jõe Street in Pärnu,  which contributed 0.04% of total Q4 2025
revenue  (Q4 2024: 0.1%). In August 2024, the  lease agreements for the building
on  Suur-Jõe Street were  terminated due to  the specific characteristics of the
production  building  complex  located  there,  which caused high administrative
costs that rental income was unable to cover.

Q4  2025 revenue increased by  EUR222 thousand compared  to Q4 2024. Revenue in Q4
2025 was EUR1.74 million compared to EUR1.51 million in Q4 2024.

Nordic  Fibreboard's consolidated EBITDA in  Q4 2025 was negative EUR335 thousand,
with  an EBITDA margin of negative  19% (Q4 2024 EBITDA: negative EUR276 thousand,
EBITDA  margin: negative 18%). The  Q4 2025 results were  negatively impacted by
the  planned shutdown of the  factory for the entire  month of December to allow
the  company to  transition to  a new  gas boiler  house. In  December 2024, the
factory  was  forced  to  shut  down  due  to  a  force majeure situation, which
negatively  affected  Q4  2024 results.  Compared  to Q4 2024, the Group's gross
margin  improved  from  -4.8%  to  0% in  Q4  2025, indicating  that the Group's
profitability  in  Q4  2025 has  improved  relative  to  the  same period of the
previous year.

Financial  income in Q4  2025 was EUR1 thousand  (Q4 2024 financial income was EUR68
thousand,  consisting of  the revaluation  of Trigon  Property Development (TPD)
shares).  Financial expenses in  Q4 2024 were EUR115  thousand, consisting of loan
interest costs and late payment interest (EUR87 thousand in Q4 2024).

The  Group's consolidated  net loss  for Q4  2025 was EUR580 thousand (Q4 2024 net
loss: EUR427 thousand).

FIBREBOARD PRODUCTION AND SALES

Although revenue declined by 3.2% when comparing 2025 to 2024 as a whole, growth
was observed when comparing Q4 2025 to Q4 2024. Fibreboard sales revenue in Q4
2025 was EUR1.74 million compared to EUR1.51 million in Q4 2024, representing an
increase of EUR222 thousand compared to the fourth quarter of the previous year.
The improvement in sales results was supported primarily by industrial sector
clients, whose order volume increased in Q4 2025 compared to Q4 2024. A growth
trend was also observed in sales to Finland, the largest export market, where
revenue reached EUR426 thousand in Q4 2025, compared to EUR318 thousand in Q4 2024.
On a 12-month rolling basis as of Q4 2025, revenue from the Finnish market
amounted to EUR2.4 million, compared to EUR2.2 million as of Q4 2024.

The fibreboard segment's EBITDA in Q4 2025 was negative EUR289 thousand (Q4 2024:
negative EUR244 thousand). The fibreboard segment's net loss in Q4 2025 was EUR535
thousand (Q4 2024 net loss: EUR390 thousand).

The negative EBITDA in both 2025 and 2024 was attributable to the factory
shutdown in December - in 2025 this occurred as planned in order to transition
to the new gas boiler house, while in 2024 it was unplanned due to a force
majeure situation. During the shutdown, personnel costs, ongoing factory
maintenance costs, and repair costs continued to accrue, all of which had a
negative impact on EBITDA.

Fibreboard sales by geographical segments

+----------------+-------------------+---------------------+
|                |    EUR thousand     |     EUR thousand      |
+----------------+---------+---------+----------+----------+
| Region         | Q4 2025 | Q4 2024 | 12M 2025 | 12M 2024 |
+----------------+---------+---------+----------+----------+
| European Union |   1,436 |   1,310 |    6,699 |    6,896 |
+----------------+---------+---------+----------+----------+
| Asia           |      89 |     111 |      161 |      212 |
+----------------+---------+---------+----------+----------+
| Africa         |      50 |      49 |      200 |      305 |
+----------------+---------+---------+----------+----------+
| Middle East    |      55 |      41 |       96 |      139 |
+----------------+---------+---------+----------+----------+
| Other regions  |     105 |       1 |      169 |       15 |
+----------------+---------+---------+----------+----------+
| TOTAL          |   1,735 |   1,512 |    7,325 |    7,567 |
+----------------+---------+---------+----------+----------+

Real estate management

As a secondary activity, the Group owns and manages the former furniture factory
property located at Suur-Jõe 48 in the city of Pärnu, for which a detailed plan
has been established for residential real estate development. Previously, the
Suur-Jõe 48 property was owned and managed by Pärnu Riverside Development OÜ, a
wholly owned subsidiary of Nordic Fibreboard AS, however on 30.07.2025 Nordic
Fibreboard AS and Pärnu Riverside Development OÜ entered into a merger
agreement, under which Nordic Fibreboard AS was the acquiring entity and Pärnu
Riverside Development OÜ was the entity being absorbed. The merger date was
01.06.2025 and as a result of the merger, the Suur-Jõe 48 property is now
directly owned by Nordic Fibreboard AS.

The design works for the Admirali Quarter development project at Suur-Jõe 48
have been completed. Building permits have been issued for the internal roads
and utility networks within the quarter, for apartment buildings at Admirali
1/3, Admirali 5/7, and Admirali 9/11, as well as for the reconstruction of the
existing office building at Suur-Jõe 48.

Consolidated statement of financial position and cash flow statement

As  of 31.12.2025 the  total assets  of Nordic  Fibreboard AS were EUR 9.3 million
(31.12.2024:  8.3 million). The liabilities of the company as of 31.12.2025 were
EUR 4.86 million (31.12.2024: EUR 4.6 million), of which the Group has payables of EUR
1.2 million  as at  31.12.2025 (31.12.2024: EUR  0.4 million) and  borrowings of EUR
3.2 million as at 31.12.2025 (31.12.2024: EUR 3.7 million).

Receivables  and  prepayments  amounted  to  EUR  0.8 million  as  at  31.12.2025
(31.12.2024:  EUR 0.6 million). Inventories  were EUR 1.0 million  as of 31.12.2025
(31.12.2024: EUR 0.6 million). Fixed assets were EUR 7.5 million as of 31.12.2025 (EUR
7.0 million as of 31.12.2024).

The  Group's operating result during the  twelve month of 2025 was negative cash
flow of EUR 503 thousand (positive cash flow of EUR 174 thousand in the twelve month
of  2024). Cash outflows due to investment  activities was EUR 989 thousand during
2025 twelve months, mainly consisting of investments into production assets of EUR
1 367 thousand and real estate related investments of EUR 161 thousand and sale of
TPD  shares in amount of EUR 539 thousand (2024 twelve months: cash outflow EUR 289
thousand).  Financing  activities  also  resulted  in  cash  inflows of EUR 1 444
thousand  during 2025 twelve months  (2024 twelve months:  cash inflow of EUR 509
thousand).  Net cash flow  during 2025 twelve months  was cash outflow  of EUR 49
thousand, (2024 twelve months: cash inflow EUR 46 thousand).

Financial highlights

+------------------------------------------------------------+
| EUR thousand                                                 |
+------------------+---------+---------+----------+----------+
| Income statement | Q4 2025 | Q4 2024 | 12M 2025 | 12M 2024 |
+------------------+---------+---------+----------+----------+
| Revenue          |   1,736 |   1,514 |    7,328 |    7,592 |
+------------------+---------+---------+----------+----------+
| EBITDA           |   (335) |   (276) |    (420) |     (25) |
+------------------+---------+---------+----------+----------+
| EBITDA margin    |   (19%) |   (18%) |     (6%) |     (0%) |
+------------------+---------+---------+----------+----------+
| Operating profit |   (466) |   (408) |    (940) |    (547) |
+------------------+---------+---------+----------+----------+
| Operating margin |   (27%) |   (27%) |    (13%) |     (7%) |
+------------------+---------+---------+----------+----------+
| Net profit/-loss |   (580) |   (427) |  (1 154) |    (786) |
+------------------+---------+---------+----------+----------+
| Net margin       |   (33%) |   (28%) |    (16%) |    (10%) |
+------------------+---------+---------+----------+----------+



+---------------------------------+------------+------------+
| Statement of financial position | 31.12.2025 | 31.12.2024 |
+---------------------------------+------------+------------+
| Total assets                    |      9,323 |      8,252 |
+---------------------------------+------------+------------+
| Return on assets                |      (12%) |      (10%) |
+---------------------------------+------------+------------+
| Equity                          |      4,462 |      3,616 |
+---------------------------------+------------+------------+
| Return on equity                |      (26%) |      (22%) |
+---------------------------------+------------+------------+
| Debt-to-equity-ratio            |        52% |        56% |
+---------------------------------+------------+------------+



+---------------------------------+------------+------------+
| Share                           | 31.12.2025 | 31.12.2024 |
+---------------------------------+------------+------------+
| Last price (EUR)*                 |       0.77 |       0.90 |
+---------------------------------+------------+------------+
| Earnings per share (EUR)          |     (0.14) |     (0.17) |
+---------------------------------+------------+------------+
| Price-earnings ratio            |     (5.67) |     (5.15) |
+---------------------------------+------------+------------+
| Book value of a share (EUR)       |       0.53 |       0.80 |
+---------------------------------+------------+------------+
| Market to book ratio            |       1.47 |       1.12 |
+---------------------------------+------------+------------+
| Market capitalization, (tuh EUR)  |      6,544 |      4,049 |
+---------------------------------+------------+------------+
| Number of shares (piece)        |  8,499,061 |  4,499,061 |
+---------------------------------+------------+------------+

CONSOLIDATED STATEMENTS OF FINANCIAL POSITIONS

+---------------------------------------------+----------+----------+----------+
|EUR thousand                                   |31.12.2025|31.12.2024|31.12.2023|
+---------------------------------------------+----------+----------+----------+
|Cash and cash equivalents                    |         5|        53|         7|
+---------------------------------------------+----------+----------+----------+
|Receivables and prepayments (Note 2)         |       790|       571|       534|
+---------------------------------------------+----------+----------+----------+
|Inventories (Note 3)                         |     1,034|       624|       728|
+---------------------------------------------+----------+----------+----------+
|Total current assets                         |     1,829|     1,248|     1,269|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Investment property (Note 4)                 |     2,541|     2,380|     2,269|
+---------------------------------------------+----------+----------+----------+
|Financial assets at fair value through profit|          |          |          |
|or loss (Note 7)                             |         0|       499|       491|
+---------------------------------------------+----------+----------+----------+
|Property, plant, equipment and right-of use  |          |          |          |
|assets (Note 5)                              |     4,952|     4,122|     4,475|
+---------------------------------------------+----------+----------+----------+
|Intangible assets (Note 6)                   |         1|         3|         1|
+---------------------------------------------+----------+----------+----------+
|Total non-current assets                     |     7,495|     7,004|     7,236|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|TOTAL ASSETS                                 |     9,323|     8,252|     8,505|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Borrowings (Note 8)                          |     2,359|     1,111|       556|
+---------------------------------------------+----------+----------+----------+
|Payables and prepayments (Note 9)            |     1,553|       788|       756|
+---------------------------------------------+----------+----------+----------+
|Short-term provisions (Note 10)              |        25|        21|        21|
+---------------------------------------------+----------+----------+----------+
|Total current liabilities                    |     3,936|     1,920|     1,333|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Long-term borrowings (Note 8)                |       809|     2,613|     2,659|
+---------------------------------------------+----------+----------+----------+
|Long-term provisions (Note 10)               |        72|        94|       111|
+---------------------------------------------+----------+----------+----------+
|Other long-term liabilities                  |        44|         9|         0|
+---------------------------------------------+----------+----------+----------+
|Total non-current liabilities                |       925|     2,716|     2,770|
+---------------------------------------------+----------+----------+----------+
|Total liabilities                            |     4,861|     4,636|     4,103|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|Share capital (at nominal value) (Note 11)   |       850|       450|       450|
+---------------------------------------------+----------+----------+----------+
|Share premium                                |     1,600|         0|         0|
+---------------------------------------------+----------+----------+----------+
|Statutory reserve capital                    |        45|        45|        45|
+---------------------------------------------+----------+----------+----------+
|Retained earnings (loss)                     |     1,967|     3,121|     3,907|
+---------------------------------------------+----------+----------+----------+
|Total equity                                 |     4,462|     3,616|     4,402|
+---------------------------------------------+----------+----------+----------+
|                                             |          |          |          |
+---------------------------------------------+----------+----------+----------+
|TOTAL LIABILITIES AND EQUITY                 |     9,323|     8,252|     8,505|
+---------------------------------------------+----------+----------+----------+

*The  notes  to  the  financial  statements  presented  on pages 14 to 24 are an
integral part of these consolidated financial statements.

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

+------------------------------------+-------+-------+--------+--------+
|EUR thousand                          |Q4 2025|Q4 2024|12M 2025|12M 2024|
+------------------------------------+-------+-------+--------+--------+
|Revenue (Note 13)                   |  1,736|  1,514|   7,328|   7,592|
+------------------------------------+-------+-------+--------+--------+
|Cost of goods sold (Note 14)        |  1,742|  1,586|   6,725|   6,820|
+------------------------------------+-------+-------+--------+--------+
|Gross profit (loss)                 |    (6)|   (72)|     603|     772|
+------------------------------------+-------+-------+--------+--------+
|                                    |       |       |        |        |
+------------------------------------+-------+-------+--------+--------+
|Distribution costs (Note 15)        |    241|    210|     982|     935|
+------------------------------------+-------+-------+--------+--------+
|Administrative expenses (Note 16)   |    160|    120|     502|     381|
+------------------------------------+-------+-------+--------+--------+
|Other operating income (Note 18)    |      7|      0|      19|       8|
+------------------------------------+-------+-------+--------+--------+
|Other operating expenses (Note 18)  |     66|      6|      78|      11|
+------------------------------------+-------+-------+--------+--------+
|Operating loss                      |  (466)|  (408)|   (940)|   (547)|
+------------------------------------+-------+-------+--------+--------+
|                                    |       |       |        |        |
+------------------------------------+-------+-------+--------+--------+
|Finance income (Note 19)            |      1|     68|      41|       8|
+------------------------------------+-------+-------+--------+--------+
|Finance costs (Note 19)             |    115|     87|     255|     247|
+------------------------------------+-------+-------+--------+--------+
|LOSS BEFORE INCOME TAX              |  (580)|  (427)| (1,154)|   (786)|
+------------------------------------+-------+-------+--------+--------+
|                                    |       |       |        |        |
+------------------------------------+-------+-------+--------+--------+
|NET LOSS FOR THE PERIOD             |  (580)|  (427)| (1,154)|   (786)|
+------------------------------------+-------+-------+--------+--------+
|                                    |       |       |        |        |
+------------------------------------+-------+-------+--------+--------+
|Basic earnings per share (Note 12)  | (0.07)| (0.09)|  (0.14)|  (0.17)|
+------------------------------------+-------+-------+--------+--------+
|Diluted earnings per share (Note 12)| (0.07)| (0.09)|  (0.14)|  (0.17)|
+------------------------------------+-------+-------+--------+--------+

CONSOLIDATED STATEMENT OF CASH FLOWS

+------------------------------------------------------------+--------+--------+
|EUR thousand                                                  |12M 2025|12M 2024|
+------------------------------------------------------------+--------+--------+
|Cash flow from operating activities                         |        |        |
+------------------------------------------------------------+--------+--------+
|Operating profit (-loss)                                    |   (940)|   (547)|
+------------------------------------------------------------+--------+--------+
|Adjustments:                                                |        |        |
+------------------------------------------------------------+--------+--------+
|Depreciation charge (Note 5; 6)                             |     520|     522|
+------------------------------------------------------------+--------+--------+
|Profit from revaluation of real estate investment (Note 4)  |       0|       0|
+------------------------------------------------------------+--------+--------+
|Profit/loss from sale of non-current assets (Note 18)       |        |        |
+------------------------------------------------------------+--------+--------+
|Change in trade and other receivables (Note 2)              |   (219)|    (37)|
+------------------------------------------------------------+--------+--------+
|Change in inventories (Note 3)                              |   (410)|     103|
+------------------------------------------------------------+--------+--------+
|Change in trade and other payables (Note 9)                 |     856|      32|
+------------------------------------------------------------+--------+--------+
|Cash generated from operations                              |   (193)|      72|
+------------------------------------------------------------+--------+--------+
|Interest payments (Note 8; 19)                              |   (238)|   (202)|
+------------------------------------------------------------+--------+--------+
|Net other financial income and expense                      |    (72)|    (45)|
+------------------------------------------------------------+--------+--------+
|Net cash generated from operating activities                |   (503)|   (174)|
+------------------------------------------------------------+--------+--------+
|                                                            |        |        |
+------------------------------------------------------------+--------+--------+
|Cash flow from investing activities                         |        |        |
+------------------------------------------------------------+--------+--------+
|Purchase of property, plant and equipment and intangible    |        |        |
|assets (Note 5; 6)                                          | (1 367)|   (178)|
+------------------------------------------------------------+--------+--------+
|Purchase of real estate investment (Note 4)                 |   (161)|   (111)|
+------------------------------------------------------------+--------+--------+
|Sales of financial assets (Note 7)                          |     539|       0|
+------------------------------------------------------------+--------+--------+
|Net cash used in investing activities                       |   (989)|   (289)|
+------------------------------------------------------------+--------+--------+
|                                                            |        |        |
+------------------------------------------------------------+--------+--------+
|Cash flow from financing activities                         |        |        |
+------------------------------------------------------------+--------+--------+
| Proceeds from share issue                                  |   2,000|       0|
+------------------------------------------------------------+--------+--------+
|Repayment of loans received (Note 8)                        |   (223)|   (211)|
+------------------------------------------------------------+--------+--------+
|Loans received from related parties (Note 8)                |     930|     400|
+------------------------------------------------------------+--------+--------+
|Repayment of loans from related parties (Note 8)            | (1,230)|       0|
+------------------------------------------------------------+--------+--------+
|Finance lease payments (Note 8)                             |    (24)|    (22)|
+------------------------------------------------------------+--------+--------+
|Change in overdraft (Note 8)                                |     (9)|     342|
+------------------------------------------------------------+--------+--------+
|Net cash (used in)/from financing activities                |   1,444|     509|
+------------------------------------------------------------+--------+--------+
|                                                            |        |        |
+------------------------------------------------------------+--------+--------+
|NET CHANGE IN CASH                                          |    (49)|      46|
+------------------------------------------------------------+--------+--------+
|OPENING BALANCE OF CASH                                     |      53|       7|
+------------------------------------------------------------+--------+--------+
|CLOSING BALANCE OF CASH                                     |       5|      53|
+------------------------------------------------------------+--------+--------+

Andrus Allikoja

Member of the Management Board



Danel Hirbaum

Member of the Management Board

Nordic Fibreboard AS

[email protected] (mailto:[email protected])