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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-407": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:PaymentsReceivedUnderSupplierFinancingArrangement",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-408": {
"value": "2544000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:PaymentsReceivedUnderSupplierFinancingArrangement",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-409": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:PaymentsUnderSupplierFinancingArrangement",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-410": {
"value": "2811000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:PaymentsUnderSupplierFinancingArrangement",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-411": {
"value": "5514000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:ReceiptOfOtherLoans",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-412": {
"value": "770000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:ReceiptOfOtherLoans",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-413": {
"value": "382000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:RepaymentOfOtherLoans",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-414": {
"value": "640000.0",
"decimals": -3,
"dimensions": {
"concept": "augagroupab:RepaymentOfOtherLoans",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-415": {
"value": "7165000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-416": {
"value": "5853000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-417": {
"value": "-3669000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-418": {
"value": "-3597000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-419": {
"value": "-1050000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-420": {
"value": "-1737000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-421": {
"value": "1718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-422": {
"value": "3455000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-423": {
"value": "668000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-424": {
"value": "1718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-1": {
"value": "AUGA group, RA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-2": {
"value": "Konstitucijos pr. 21C, Quadrum North, LT-08130, Vilniu",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-425": {
"value": "Lithuania",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-3": {
"value": "Lithuania",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-4": {
"value": "Public limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-10": {
"value": "Lithuania",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-5": {
"value": "management of agricultural companie growing and sale of agricultural crops, production and sale of milk, production and sale of consumer packaged good",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-426": {
"value": "The main areas of operation of the Group are as follows: growing and sale of agricultural crops, production and sale of milk, production and sale of consumer packaged goods. As at 31 December 2025, the Group had 937 employees (2024: 1,030 employees).The fiscal year of the Company and its subsidiaries corresponds with a calendar year.
As of 31 December 2025, the consolidated group (hereinafter the \u201cGroup\u201d) consisted of the Company and 162 subsidiaries (31 December 2024: 162). In 2024 and 2025, the Company
did not set up any new companies or make any changes to its organisational structure. The list of individually material subsidiaries included in the Group's consolidated financial statements
in 2025 and 2024 is provided in the table below .
Non-controlling interest represents the share of profit (loss) and net assets not attributable to the Group. Non-controlling interest is presented separately in the statement of profit (loss)
and other comprehensive income. The balance sheet presents separately the equity attributable to non-controlling interest and the equity attributable to shareholders of the parent.
Group\u2018s ownership interest, %
Address, registration date and place
\u0160iauliai Dist. Mun., Povili\u0161kiai Vil. 15, Registration place: \u0160iauliai Dist. Mun., Registration date:
Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration
Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration date:
Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date:
4 UAB Agrotechnikos centras
Jonava Dist. Mun. Bukonys Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date:
Vilnius C. Mun., Vilnius, Smolensko St. 10, Registration place: Vilnius C. Mun., Registration date:
UAB \u017dem\u0117s vystymo fondas 6
Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date:
UAB \u017dem\u0117s vystymo fondas 20
Panev\u0117\u017eys Dist. Mun. Smilgiai Twn. Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist. Mun.,
\u017d\u016aB AUGA Smilgiai
Registration date: 16/09/1992
Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Panev\u0117\u017eys Dist. Mun,
\u017d\u016aB AUGA Gustoniai
Registration date: 09/12/1992
Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration
Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration
Akmen\u0117 Dist. Mun. Ramu\u010diai Vil. Klev\u0173 St. 11, Registration place: Akmen\u0117 Dist. Mun., Registration date:
Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Registration place: Kelm\u0117 Dist. Mun., Registration date: 05/09/2012
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
\u017d\u016aB Dum\u0161i\u0161ki\u0173 ekologinis \u016bkis
\u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration
\u017d\u016aB Eimu\u010di\u0173 ekologinis \u016bkis
\u0160akiai Dist. Mun. Gotlybi\u0161ki\u0173 Vil. Mokyklos St. 2, Registration place: \u0160akiai Dist. Mun., Registration date:
\u017d\u016aB Gr\u016bduvos ekologinis \u016bkis
Jonava Dist. Mun. Bukoniai Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date:
\u017d\u016aB Lankesos ekologinis \u016bkis
\u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration
\u017d\u016aB \u017dad\u017ei\u016bn\u0173 ekologinis \u016bkis
Marijampol\u0117 Dist. \u017delsva Vil. \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist., Registration date:
\u017d\u016aB \u017delsvel\u0117s ekologinis \u016bkis
Ma\u017eeikiai Dist. Mun. Naiki\u0173 Vil. Ma\u017eeikiai Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist. Mun.,
Registration date: 06/11/2017
UAB T\u0117vi\u0161k\u0117s \u017eemel\u0117
Antano Tum\u0117no St. 4, Vilnius Mun., Vilnius, Registration date: 17/12/2013
Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration
\u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161ki Vil., Lank\u0173 St. 10, Registration place: \u0160akiai Dist., Registration
UAB Gotlybi\u0161ki\u0173 pienas
Panev\u0117\u017eys Dist., Smilgiai Eldr., Smilgiai Vil. 7, Registration place: Panev\u0117\u017eys Dist., Registration date:
Marijampol\u0117 Dist, Liudvinavo Eldr., B\u016bri\u0161kiai Vil., \u017delsvel\u0117s St. 12, Registration place: Marijampol\u0117
Dist., Registration date: 31/01/2023
Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 16, Registration place: Jonava Dist.,
UAB Bir\u017euli\u0173 pienas
Registration date: 31/01/2023
Group\u2018s ownership interest, %
Address, registration date and place
Anyk\u0161\u010diai Dist, Tro\u0161k\u016bnai Eldr., Kirm\u0117l\u0117 Vil., Nausod\u0117s St. 2, Registration place: Anyk\u0161\u010diai Dist.,
Registration date: 31/01/2023
Radvili\u0161kis Dist, Grinki\u0161kis Dist., Kair\u0117n\u0117l\u0117 Vil., Grinki\u0161kio St. 53, Registration place: Radvili\u0161kis Dist.,
UAB Vaitiek\u016bn\u0173 pienas
Registration date: 31/01/2023
Jurbarkas Dist, Jurbarkas Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 101, Registration place: Jurbarkas Dist.,
UAB Panemun\u0117s pienas
Registration date: 31/01/2023
Mol\u0117tai Dist, Alantas Eldr., Rasokalnis Vil. 1, Registration place: Mol\u0117tai Dist., Registration date:
Radvili\u0161kis Dist, \u0160eduva C. Eldr., \u017dilioniai Vil. 12, Registration place: Radvili\u0161kis Dist., Registration
UAB Margavoni\u0173 pienas
\u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 44C, Registration place: \u0160iauliai Dist.,
Registration date: 31/01/2023
\u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-3, Registration place: \u0160iauliai Dist., Registration
Raseiniai Dist, Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date:
Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 36, Registration place: Panev\u0117\u017eys Dist., Registration date:
Radvili\u0161kis Dist, Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist.,
Registration date: 31/01/2023
Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date:
Radvili\u0161kis Dist. Mun., Vaitiek\u016bnai Vil., Spindulio St. 13, Registration place: Radvili\u0161kis Dist. Mun.,
\u017d\u016aB AUGA Spindulys
Registration date: 09/04/1993
Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date:
\u017d\u016aB \"AUGA Alanta\"
Anyk\u0161\u010diai Dist., Tro\u0161k\u016bnai Eldr., Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist.,
Registration date: 23/05/2023
Raseiniai Dist., Ariogala Eldr., G\u0117luva Vil., Dvaro St. 30, Registration place: Raseinia Dist., Registration
KB G\u0117luvos \u016bkiai
Raseiniai Dist., Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date:
KB Raseini\u0173 \u016bkiai
Radvili\u0161kis Dist., Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist.,
KB Vaitiek\u016bn\u0173 \u016bkiai
Registration date: 25/05/2023
K\u0117daini\u0173 St. 13, Sk\u0117miai Vil., Radvili\u0161kis Dist., Registration place: Radvili\u0161kis Dist. Mun., Registration
\u017d\u016aB AUGA Sk\u0117miai
Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist., Registration date:
\u0160iauliai Dist, Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist.,
KB \u0160iaur\u0117s \u016bkiai
Registration date: 23/05/2023
K\u0117dainiai Dist. Mun. Mantvili\u0161kis Vil., Liepos 6th St. 60, Registration place: K\u0117dainiai Dist. Mun.,
\u017d\u016aB AUGA Mantvili\u0161kis
Registration date: 06/11/1992
Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist. Mun.,
\u017d\u016aB AUGA Nausod\u0117
Registration date: 11/08/1992
Radvili\u0161kis Dist. Mun., Sk\u0117miai Dist., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis St. Mun.,
\u017d\u016aB AUGA V\u0117ri\u0161k\u0117s
Registration date: 29/09/1992
Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 2, Registration place: Jonava Dist.,
KB Bukoni\u0173 \u016bkiai
Registration date: 24/05/2023
\u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration
KB Dotnuv\u0117l\u0117s valdos
Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., Registration
Raseiniai Dist. Mun. G\u0117luvos Vil., Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
\u017d\u016aB AUGA Dum\u0161i\u0161k\u0117s
Marijampol\u0117 Mun., \u017delsvel\u0117 Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Mun., Registration
\u017d\u016aB AUGA \u017delsvel\u0117
Group\u2018s ownership interest, %
Address, registration date and place
\u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration
\u017d\u016aB AUGA \u017dad\u017ei\u016bnai
\u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161kiai Vil., Mokyklos St. 2, Registration place: \u0160akiai dist., Registration
KB \u0160aki\u0173 \u016bkiai
Marijampol\u0117 Mun., Liudvinavas Eldr., \u017delsva Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist.,
KB \u017delsvos \u016bkiai
Registration date: 24/05/2023
Jurbarkas Dist., Jurbarkai Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist.,
Registration date: 25/05/2023
Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date:
\u017d\u016aK AgroBok\u0161tai
Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Vilties St. 2, Registration place: Kelm\u0117 Dist. Mun., Registration date:
KB \u0160u\u0161v\u0117s \u017eem\u0117
\u017d\u016aB AUGA Lankesa
Jonava Dist. Mun. Bukoniai Vil., Registration place: Jonava Dist. Mun., Registration date: 06/04/1999
Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date:
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
KB \u017dem\u0117pa\u010dio pieno \u016bkis
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration
KB Laum\u0117s pieno \u016bkis
Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai St. Mun., Registration date:
Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Radvili\u0161kis Dist. Mun.,
Registration date: 20/10/2014
Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration
Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil. Nausod\u0117s St. 55, Registration place: Radvili\u0161kis Dist. Mun.,
Registration date: 20/10/2014
Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration
KB Aust\u0117jos pieno \u016bkis
Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration
KB Girai\u010dio pieno \u016bkis
Raseiniai Dist. Mun. Kalnujai Twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun.,
KB \u0160ventosios pievos
Registration date: 20/04/2011
Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun.,
Registration date: 23/04/2009
\u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration
\u017d\u016aB AUGA Eimu\u010diai
\u0160akiai Dist. Mun. Gotlybi\u0161kiai Vil., Registration place: \u0160akiai Dist. Mun., Registration date: 24/02/1997
Lankesos St. 2, Bukoniai Vil., LT-55418 Jonava Dist. Registration place: Jonava Dist., Registration
UAB T\u0117vyn\u0117s \u017eemel\u0117
Radvili\u0161kis Dist. Mun. Kair\u0117nai Vil., Registration place: Radvili\u0161kis Dist. Mun., Registration date:
\u017d\u016aB AUGA Kair\u0117nai
Jurbarkas Dist. Mun. Kli\u0161iai Vil. Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist. Mun.,
\u017d\u016aB AUGA Jurbarkai
Registration date: 31/07/1992
COMMENTS:
* **
*1 Agricultural entity **A Agricultural activities **G Management of subsidiaries
*2 Private limited liability company **B Group\u2019s cash pool **H Trade and logistics
*3 Cooperative entity **C Farming operations ** I Food production
**D Mushroom growing and trade **J Technology development
**E Land management
**F Lease of machinery
The consolidated and separate financial statements are presented in the national currency of Lithuania, the euro (EUR), and all amounts are rounded to the nearest thousand (EUR \u2018000)
unless otherwise stated. The euro is the Group\u2018s and the Company\u2018s functional and presentation currency.
Going concern basis
The Group\u2019s and the Company\u2019s financial statements have been prepared on a going concern basis, as defined by the requirements of International Financial Reporting Standards
(IFRS).
The year 2024 was a period of significant challenges for the Group and the Company. A Group entity was required to redeem a EUR 6 million bond issue on 17 October 2024, while the
Company was required to redeem a EUR 20 million green bond issue issued in 2019 on 17 December 2024. Due to financial difficulties, neither the Group
entity nor the Company met these obligations by the respective maturity dates.
In response to the situation, on 11 November 2024 the Group\u2019s management convened an extraordinary general meeting of shareholders, which was held on 4 December 2024. During
the meeting, a decision was taken to initiate the Company\u2019s restructuring process in order to protect the interests of shareholders and creditors. On 18 August 2025, the Company\u2019s
creditors approved the draft restructuring plan, which was approved by the court on 2 September 2025, and the final restructuring plan was approved on 11
Restructuring processes were initiated not only for the Company but also for a part of its controlled entities. As at the date of issuance of the financial statements, 18 entities were
participating in the restructuring process (the process was initiated for a total of 27 entities; however, 9 entities exited the process after reaching interim settlements with creditors). The
main objective of the restructuring is to ensure settlement of obligations to creditors and to restore the long-term solvency of the
roup.
As at the date of issuance of the financial statements, restructuring plans had been approved for 12 entities (including Baltic Champs, RUAB, which was disposed of after the end of the
reporting period). The restructuring plans of the remaining entities have not yet been approved because final agreements with all creditors have not been reached.
The ability of the Group and the Company to continue as a going concern is significantly dependent on the successful implementation of the restructuring plans and on securing sufficient
financing for ongoing operations.
In the Company\u2019s main restructuring plan, which also covers the Group\u2019s entities, measures aimed at restoring long-term solvency are set out. In addition to reducing operating costs, the
plan includes the following key actions:
\u2022 realisation of certain assets in order to reduce financial liabilities;
\u2022 establishment of dairy and agricultural funds, separating activities and creating conditions to attract investors into individual business segments;
\u2022 improvement of operating efficiency by optimising costs and increasing production efficiency;
\u2022 realisation of the developed funds.
After the end of the reporting period, the Company completed the disposal of Baltic Champs, RUAB, as envisaged in the restructuring plan. Accordingly, in the Company\u2019s financial
statements this investment is classified as a non-current asset held for sale and is measured at the lower of its carrying amount and fair value less costs to sell. In the Group\u2019s financial
statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of
tinued operations, in accordance with IFRS requirements.
Based on the circumstances outlined above, a material uncertainty exists that may cast significant doubt on the Group\u2019s and the Company\u2019s ability to continue as a going concern. This
uncertainty is primarily related to the implementation of the restructuring plans, the approval of the remaining plans, securing financing for ongoing operations, and future operating results.
Although the key components of the restructuring plan are currently being implemented and operations are continuing, significant uncertainties remain regarding their final implementation
and outcomes. If the restructuring plans are not successfully implemented, it may be necessary to amend them, which would require additional approval from shareholders and creditors.
Notwithstanding these material uncertainties, the management of the Company and the Group, having assessed the available information and planned measures, believes that it is
appropriate to prepare the financial statements on a going concern basis.
In preparing these financial statements, the following key accounting estimates and classification changes were made:
- intercompany receivables and payables between Group entities in the Company\u2019s separate financial statements were classified as non-current and discounted to present value using
the Group\u2019s average borrowing rate;
- financial liabilities for which final agreements with creditors have not been reached (except for lease liabilities) were classified as current;
- liabilities settled under approved restructuring plans were classified as non-current if their settlement is due after more than 12 months.
Due to the circumstances described above, the Group and the Company may be unable to realise their assets and settle their liabilities in the normal course of business. In addition, there
is a risk that the Group and the Company may be unable to secure sufficient working capital financing required for ongoing operations. The financial statements do not include any
adjustments that might be necessary if the Group and the Company were unable to continue as a going concern in the foreseeable future.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-6": {
"value": "As at 31 December 2025, the Group had 937 employees (2024: 1,030 employees)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-7": {
"value": "Shareholders holding over 5% of shares in the Company: At 31 December 2025 At 31 December 2024 Shareholder\u2019s name Number of shares Interest held, % Number of shares Interest held, % Baltic Champs Group UAB 113,759,497 48.66 113,759,497 48.66 European Bank for Reconstruction and Development 19,810,636 8.47 19,810,636 8.47 \u017dilvinas Marcinkevi\u010dius 15,919,138 6.81 15,919,138 6.81 Proksima zeta, UAB 12,927,263 5.53 12,927,263 5.53 Minority shareholders 71,386,834 30.53 71,386,834 30.53 Total 233,803,368 100.00 233,803,368 100.00 Prior to 9 December 2024, the Company\u2019s shares were admitted to trading on the NASDAQ Official List. Effective from 10 December 2024, the shares have been transferred to the NASDAQ Secondary List Share capital As at 31 December 2024 and 2025 the share capital amounted to EUR 67,803 thousand. As at 31 December 2024 and, the share capital was divided into 233 803 368 ordinary registered shares with the nominal value of EUR 0.29 each. All the shares have been fully paid. Each share vests typical tangible and intangible rights as set forth in the Lithuanian Law on Companies and the Company\u2019s Articles of Association. In 2024, 2 068 236 ordinary registered shares were granted to employees under the Employee Option Plan. Accordingly, the Group\u2019s/Company\u2019s share capital increased by EUR 600 thousand during 2024",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-8": {
"value": "These financial statements were authorised by the Management Board and signed by CEO and CFO on April 30, 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-9": {
"value": "As of 31 December 2025, the consolidated group (hereinafter the \u201cGroup\u201d) consisted of the Company and 162 subsidiaries (31 December 2024: 162). In 2024 and 2025, the Company did not set up any new companies or make any changes to its organisational structure. The list of individually material subsidiaries included in the Group's consolidated financial statements in 2025 and 2024 is provided in the table below Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 \u0160iauliai Dist. Mun., Povili\u0161kiai Vil. 15, Registration place: \u0160iauliai Dist. Mun., Registration date: 1 UAB Baltic Champs *2 302942064 **D 100,00% 100,00% 21/12/2012 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration 2 UAB AGROSS *2 301807601 **A 100,00% 100,00% date:24/07/2008 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration date: 3 UAB Grain LT *2 302489354 **H 100,00% 100,00% 17/03/2010 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date: 4 UAB Agrotechnikos centras *2 302589187 **F 100,00% 100,00% 03/02/2011 Jonava Dist. Mun. Bukonys Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date: 5 UAB AUGA trade *2 302753875 **H 100,00% 100,00% 29/02/2012 Vilnius C. Mun., Vilnius, Smolensko St. 10, Registration place: Vilnius C. Mun., Registration date: 6 UAB \u017dem\u0117s vystymo fondas 6 *2 300589719 **E 100,00% 100,00% 10/08/2006 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date: 7 UAB \u017dem\u0117s vystymo fondas 20 *2 300887726 **B 100,00% 100,00% 22/06/2007 Panev\u0117\u017eys Dist. Mun. Smilgiai Twn. Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist. Mun., 8 \u017d\u016aB AUGA Smilgiai *1 168548972 **A 100,00% 100,00% Registration date: 16/09/1992 Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Panev\u0117\u017eys Dist. Mun, 9 \u017d\u016aB AUGA Gustoniai *1 168565021 **A 100,00% 100,00% Registration date: 09/12/1992 Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration 10 UAB AUGA Community *2 302820797 **G 100,00% 100,00% date: 16/07/2012 Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration 11 UAB AUGA Tech *2 302820808 **J 100,00% 100,00% date: 16/07/2012 Akmen\u0117 Dist. Mun. Ramu\u010diai Vil. Klev\u0173 St. 11, Registration place: Akmen\u0117 Dist. Mun., Registration date: 12 UAB AUGA Ramu\u010diai *2 302854479 **A 100,00% 100,00% 08/09/2012 13 UAB AUGA Luganta *2 300045023 Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Registration place: Kelm\u0117 Dist. Mun., Registration date: 05/09/2012 **A 100,00% 100,00% Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 14 \u017d\u016aB Dum\u0161i\u0161ki\u0173 ekologinis \u016bkis *1 303324722 **A 100,00% 100,00% date: 09/06/2014 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 15 \u017d\u016aB Eimu\u010di\u0173 ekologinis \u016bkis *1 303324715 **A 100,00% 100,00% date: 09/06/2014 \u0160akiai Dist. Mun. Gotlybi\u0161ki\u0173 Vil. Mokyklos St. 2, Registration place: \u0160akiai Dist. Mun., Registration date: 16 \u017d\u016aB Gr\u016bduvos ekologinis \u016bkis *1 303324804 **A 100,00% 100,00% 09/06/2014 Jonava Dist. Mun. Bukoniai Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date: 17 \u017d\u016aB Lankesos ekologinis \u016bkis *1 303325710 **A 100,00% 100,00% 09/06/2014 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 18 \u017d\u016aB \u017dad\u017ei\u016bn\u0173 ekologinis \u016bkis *1 303325870 **A 100,00% 100,00% date: 09/06/2014 Marijampol\u0117 Dist. \u017delsva Vil. \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist., Registration date: 19 \u017d\u016aB \u017delsvel\u0117s ekologinis \u016bkis *1 303325856 **A 100,00% 100,00% 09/06/2014 Ma\u017eeikiai Dist. Mun. Naiki\u0173 Vil. Ma\u017eeikiai Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 20 UAB AUGA Ma\u017eeikiai *2 300610348 **A 100,00% 100,00% date: 20/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 21 UAB Agronuoma *2 303204954 **E 100,00% 100,00% date: 20/10/2014 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist. Mun., 22 UAB AUGA Raseiniai *2 304704364 **A 100,00% 100,00% Registration date: 06/11/2017 23 UAB T\u0117vi\u0161k\u0117s \u017eemel\u0117 *2 303207199 Antano Tum\u0117no St. 4, Vilnius Mun., Vilnius, Registration date: 17/12/2013 **E 100,00% 100,00% Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration 24 UAB AUGA SOFA *2 306199583 **C 100,00% 100,00% date: 19/12/2022 \u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161ki Vil., Lank\u0173 St. 10, Registration place: \u0160akiai Dist., Registration 25 UAB Gotlybi\u0161ki\u0173 pienas *2 306238837 **A 100,00% 100,00% date: 31/01/2023 Panev\u0117\u017eys Dist., Smilgiai Eldr., Smilgiai Vil. 7, Registration place: Panev\u0117\u017eys Dist., Registration date: 26 UAB Pamarg\u0117s pienas *2 306237977 **A 100,00% 100,00% 31/01/2023 Marijampol\u0117 Dist, Liudvinavo Eldr., B\u016bri\u0161kiai Vil., \u017delsvel\u0117s St. 12, Registration place: Marijampol\u0117 27 UAB Buktos pienas *2 306238627 **A 100,00% 100,00% Dist., Registration date: 31/01/2023 Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 16, Registration place: Jonava Dist., 28 UAB Bir\u017euli\u0173 pienas *2 306238495 **A 100,00% 100,00% Registration date: 31/01/2023 Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 Anyk\u0161\u010diai Dist, Tro\u0161k\u016bnai Eldr., Kirm\u0117l\u0117 Vil., Nausod\u0117s St. 2, Registration place: Anyk\u0161\u010diai Dist., 29 UAB Brastos pienas *2 306238698 **A 100,00% 100,00% Registration date: 31/01/2023 Radvili\u0161kis Dist, Grinki\u0161kis Dist., Kair\u0117n\u0117l\u0117 Vil., Grinki\u0161kio St. 53, Registration place: Radvili\u0161kis Dist., 30 UAB Vaitiek\u016bn\u0173 pienas *2 306238602 **A 100,00% 100,00% Registration date: 31/01/2023 Jurbarkas Dist, Jurbarkas Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 101, Registration place: Jurbarkas Dist., 31 UAB Panemun\u0117s pienas *2 306242807 **A 100,00% 100,00% Registration date: 31/01/2023 Mol\u0117tai Dist, Alantas Eldr., Rasokalnis Vil. 1, Registration place: Mol\u0117tai Dist., Registration date: 32 UAB Pagulbio pienas *2 306238367 **A 100,00% 100,00% 31/01/2023 Radvili\u0161kis Dist, \u0160eduva C. Eldr., \u017dilioniai Vil. 12, Registration place: Radvili\u0161kis Dist., Registration 33 UAB Margavoni\u0173 pienas *2 306238050 **A 100,00% 100,00% date: 31/01/2023 \u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 44C, Registration place: \u0160iauliai Dist., 34 UAB Gudeli\u0173 pienas *2 306237984 **A 100,00% 100,00% Registration date: 31/01/2023 \u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-3, Registration place: \u0160iauliai Dist., Registration 35 UAB Pakruojo lygumos *2 306238844 **E 100,00% 100,00% date: 31/01/2023 Raseiniai Dist, Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date: 36 UAB Agnasas *2 306238812 **E 100,00% 100,00% 31/01/2023 Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 36, Registration place: Panev\u0117\u017eys Dist., Registration date: 37 UAB Daugava *2 306238449 **E 100,00% 100,00% 31/01/2023 Radvili\u0161kis Dist, Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist., 38 UAB Gausus derlius *2 306238709 **E 100,00% 100,00% Registration date: 31/01/2023 Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date: 39 KTG Agrar UAB *2 167527719 **F 100,00% 100,00% 29/06/1992 Radvili\u0161kis Dist. Mun., Vaitiek\u016bnai Vil., Spindulio St. 13, Registration place: Radvili\u0161kis Dist. Mun., 40 \u017d\u016aB AUGA Spindulys *1 171330414 **A 99,99% 99,99% Registration date: 09/04/1993 Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date: 41 \u017d\u016aB \"AUGA Alanta\" *1 167527719 **E 99,99% 99,99% 29/06/1992 Anyk\u0161\u010diai Dist., Tro\u0161k\u016bnai Eldr., Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist., 42 KB Raguvos \u016bkiai *3 306323903 **A 99,99% 99,99% Registration date: 23/05/2023 Raseiniai Dist., Ariogala Eldr., G\u0117luva Vil., Dvaro St. 30, Registration place: Raseinia Dist., Registration 43 KB G\u0117luvos \u016bkiai *3 306324745 **A 99,98% 99,98% date: 24/05/2023 Raseiniai Dist., Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date: 44 KB Raseini\u0173 \u016bkiai *3 306325459 **A 99,98% 99,98% 25/05/2023 Radvili\u0161kis Dist., Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist., 45 KB Vaitiek\u016bn\u0173 \u016bkiai *3 306325676 **A 99,98% 99,98% Registration date: 25/05/2023 K\u0117daini\u0173 St. 13, Sk\u0117miai Vil., Radvili\u0161kis Dist., Registration place: Radvili\u0161kis Dist. Mun., Registration 46 \u017d\u016aB AUGA Sk\u0117miai *1 171306071 **A 99,97% 99,97% date:01/10/1992 Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist., Registration date: 47 KB Naudvario \u016bkiai *3 306323821 **A 99,96% 99,96% 23/05/2023 \u0160iauliai Dist, Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist., 48 KB \u0160iaur\u0117s \u016bkiai *3 306324243 **A 99,96% 99,96% Registration date: 23/05/2023 K\u0117dainiai Dist. Mun. Mantvili\u0161kis Vil., Liepos 6th St. 60, Registration place: K\u0117dainiai Dist. Mun., 49 \u017d\u016aB AUGA Mantvili\u0161kis *1 161274230 **A 99,94% 99,94% Registration date: 06/11/1992 Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist. Mun., 50 \u017d\u016aB AUGA Nausod\u0117 *1 154179675 **A 99,93% 99,93% Registration date: 11/08/1992 Radvili\u0161kis Dist. Mun., Sk\u0117miai Dist., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis St. Mun., 51 \u017d\u016aB AUGA V\u0117ri\u0161k\u0117s *1 171305165 **A 99,93% 99,93% Registration date: 29/09/1992 Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 2, Registration place: Jonava Dist., 52 KB Bukoni\u0173 \u016bkiai *3 306325142 **A 99,93% 99,93% Registration date: 24/05/2023 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 53 KB Dotnuv\u0117l\u0117s valdos *3 302618614 **A 99,91% 99,91% date: 21/04/2011 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., Registration 54 KB Juodmarg\u0117lis *3 303159014 **A 99,91% 99,91% date: 03/10/2013 Raseiniai Dist. Mun. G\u0117luvos Vil., Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 55 \u017d\u016aB AUGA Dum\u0161i\u0161k\u0117s *1 172276179 **A 99,88% 99,88% date: 29/09/1992 Marijampol\u0117 Mun., \u017delsvel\u0117 Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Mun., Registration 56 \u017d\u016aB AUGA \u017delsvel\u0117 *1 165666499 **A 99,86% 99,86% date: 03/07/1992 Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 57 \u017d\u016aB AUGA \u017dad\u017ei\u016bnai *1 175706853 **A 99,81% 99,81% date: 30/06/1992 \u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161kiai Vil., Mokyklos St. 2, Registration place: \u0160akiai dist., Registration 58 KB \u0160aki\u0173 \u016bkiai *3 306324670 **A 99,77% 99,77% date: 23/05/2023 Marijampol\u0117 Mun., Liudvinavas Eldr., \u017delsva Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist., 59 KB \u017delsvos \u016bkiai *3 306324371 **A 99,77% 99,77% Registration date: 24/05/2023 Jurbarkas Dist., Jurbarkai Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist., 60 KB Jurbarko \u016bkiai *3 306325039 **A 99,69% 99,69% Registration date: 25/05/2023 Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date: 61 \u017d\u016aK AgroBok\u0161tai *3 302485217 **A 99,66% 99,66% 02/03/2010 Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Vilties St. 2, Registration place: Kelm\u0117 Dist. Mun., Registration date: 62 KB \u0160u\u0161v\u0117s \u017eem\u0117 *3 302618767 **A 99,64% 99,64% 21/04/2011 63 \u017d\u016aB AUGA Lankesa *1 156913032 Jonava Dist. Mun. Bukoniai Vil., Registration place: Jonava Dist. Mun., Registration date: 06/04/1999 **A 99,59% 99,59% Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date: 64 KB \u017dalmarg\u0117lis *3 303145954 **A 99,53% 99,53% 23/09/2013 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 65 KB \u017dem\u0117pa\u010dio pieno \u016bkis *3 303432388 **A 99,46% 99,46% date: 22/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 66 KB \u017demynos pienelis *3 303427989 **A 99,46% 99,46% date: 17/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 67 KB Laum\u0117s pieno \u016bkis *3 303427996 **A 99,46% 99,46% date: 17/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai St. Mun., Registration date: 68 KB Medeinos pienas *3 303428112 **A 99,46% 99,46% 17/10/2014 Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Radvili\u0161kis Dist. Mun., 69 KB Gardaitis *3 303429381 **A 99,46% 99,46% Registration date: 20/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 70 KB Dimstipatis *3 303429424 **A 99,46% 99,46% date: 20/10/2014 Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil. Nausod\u0117s St. 55, Registration place: Radvili\u0161kis Dist. Mun., 71 KB Au\u0161lavis *3 303429456 **A 99,46% 99,46% Registration date: 20/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 72 KB Aust\u0117jos pieno \u016bkis *3 303428094 **A 99,46% 99,46% date: 17/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 73 KB Girai\u010dio pieno \u016bkis *3 303429399 **A 99,46% 99,46% date: 20/10/2014 Raseiniai Dist. Mun. Kalnujai Twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., 74 KB \u0160ventosios pievos *3 302618201 **A 99,35% 99,35% Registration date: 20/04/2011 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., 75 KB AgroMilk *3 302332698 **A 99,33% 99,33% Registration date: 23/04/2009 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 76 \u017d\u016aB AUGA Eimu\u010diai *1 175705032 **A 99,24% 99,24% date: 29/06/1992 77 UAB AUGA Gr\u016bduva *2 174401546 \u0160akiai Dist. Mun. Gotlybi\u0161kiai Vil., Registration place: \u0160akiai Dist. Mun., Registration date: 24/02/1997 **A 98,97% 98,97% Lankesos St. 2, Bukoniai Vil., LT-55418 Jonava Dist. Registration place: Jonava Dist., Registration 78 UAB T\u0117vyn\u0117s \u017eemel\u0117 *2 303301428 **E 98,97% 98,97% date: 30/04/2014 Radvili\u0161kis Dist. Mun. Kair\u0117nai Vil., Registration place: Radvili\u0161kis Dist. Mun., Registration date: 79 \u017d\u016aB AUGA Kair\u0117nai *1 171327432 **A 98,47% 98,47% 02/03/1993 Jurbarkas Dist. Mun. Kli\u0161iai Vil. Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist. Mun., 80 \u017d\u016aB AUGA Jurbarkai *1 158174818 **A 98,46% 98,46% Registration date: 31/07/1992 COMMENTS: * ** *1 Agricultural entity **A Agricultural activities **G Management of subsidiaries *2 Private limited liability company **B Group\u2019s cash pool **H Trade and logistics *3 Cooperative entity **C Farming operations ** I Food production **D Mushroom growing and trade **J Technology development **E Land management **F Lease of machinery ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-466": {
"value": "Non-controlling interest represents the share of profit (loss) and net assets not attributable to the Group. Non-controlling interest is presented separately in the statement of profit (loss) and other comprehensive income. The balance sheet presents separately the equity attributable to non-controlling interest and the equity attributable to shareholders of the parent. Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 \u0160iauliai Dist. Mun., Povili\u0161kiai Vil. 15, Registration place: \u0160iauliai Dist. Mun., Registration date: 1 UAB Baltic Champs *2 302942064 **D 100,00% 100,00% 21/12/2012 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration 2 UAB AGROSS *2 301807601 **A 100,00% 100,00% date:24/07/2008 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, registration address: Vilnius C. Mun., registration date: 3 UAB Grain LT *2 302489354 **H 100,00% 100,00% 17/03/2010 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date: 4 UAB Agrotechnikos centras *2 302589187 **F 100,00% 100,00% 03/02/2011 Jonava Dist. Mun. Bukonys Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date: 5 UAB AUGA trade *2 302753875 **H 100,00% 100,00% 29/02/2012 Vilnius C. Mun., Vilnius, Smolensko St. 10, Registration place: Vilnius C. Mun., Registration date: 6 UAB \u017dem\u0117s vystymo fondas 6 *2 300589719 **E 100,00% 100,00% 10/08/2006 Vilnius C. Mun., Vilnius, Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration date: 7 UAB \u017dem\u0117s vystymo fondas 20 *2 300887726 **B 100,00% 100,00% 22/06/2007 Panev\u0117\u017eys Dist. Mun. Smilgiai Twn. Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist. Mun., 8 \u017d\u016aB AUGA Smilgiai *1 168548972 **A 100,00% 100,00% Registration date: 16/09/1992 Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Panev\u0117\u017eys Dist. Mun, 9 \u017d\u016aB AUGA Gustoniai *1 168565021 **A 100,00% 100,00% Registration date: 09/12/1992 Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration 10 UAB AUGA Community *2 302820797 **G 100,00% 100,00% date: 16/07/2012 Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Jonava Dist. Mun., Registration 11 UAB AUGA Tech *2 302820808 **J 100,00% 100,00% date: 16/07/2012 Akmen\u0117 Dist. Mun. Ramu\u010diai Vil. Klev\u0173 St. 11, Registration place: Akmen\u0117 Dist. Mun., Registration date: 12 UAB AUGA Ramu\u010diai *2 302854479 **A 100,00% 100,00% 08/09/2012 13 UAB AUGA Luganta *2 300045023 Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Registration place: Kelm\u0117 Dist. Mun., Registration date: 05/09/2012 **A 100,00% 100,00% Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 14 \u017d\u016aB Dum\u0161i\u0161ki\u0173 ekologinis \u016bkis *1 303324722 **A 100,00% 100,00% date: 09/06/2014 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 15 \u017d\u016aB Eimu\u010di\u0173 ekologinis \u016bkis *1 303324715 **A 100,00% 100,00% date: 09/06/2014 \u0160akiai Dist. Mun. Gotlybi\u0161ki\u0173 Vil. Mokyklos St. 2, Registration place: \u0160akiai Dist. Mun., Registration date: 16 \u017d\u016aB Gr\u016bduvos ekologinis \u016bkis *1 303324804 **A 100,00% 100,00% 09/06/2014 Jonava Dist. Mun. Bukoniai Vil. Lankesos St. 2, Registration place: Jonava Dist. Mun., Registration date: 17 \u017d\u016aB Lankesos ekologinis \u016bkis *1 303325710 **A 100,00% 100,00% 09/06/2014 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 18 \u017d\u016aB \u017dad\u017ei\u016bn\u0173 ekologinis \u016bkis *1 303325870 **A 100,00% 100,00% date: 09/06/2014 Marijampol\u0117 Dist. \u017delsva Vil. \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist., Registration date: 19 \u017d\u016aB \u017delsvel\u0117s ekologinis \u016bkis *1 303325856 **A 100,00% 100,00% 09/06/2014 Ma\u017eeikiai Dist. Mun. Naiki\u0173 Vil. Ma\u017eeikiai Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 20 UAB AUGA Ma\u017eeikiai *2 300610348 **A 100,00% 100,00% date: 20/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 21 UAB Agronuoma *2 303204954 **E 100,00% 100,00% date: 20/10/2014 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist. Mun., 22 UAB AUGA Raseiniai *2 304704364 **A 100,00% 100,00% Registration date: 06/11/2017 23 UAB T\u0117vi\u0161k\u0117s \u017eemel\u0117 *2 303207199 Antano Tum\u0117no St. 4, Vilnius Mun., Vilnius, Registration date: 17/12/2013 **E 100,00% 100,00% Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration 24 UAB AUGA SOFA *2 306199583 **C 100,00% 100,00% date: 19/12/2022 \u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161ki Vil., Lank\u0173 St. 10, Registration place: \u0160akiai Dist., Registration 25 UAB Gotlybi\u0161ki\u0173 pienas *2 306238837 **A 100,00% 100,00% date: 31/01/2023 Panev\u0117\u017eys Dist., Smilgiai Eldr., Smilgiai Vil. 7, Registration place: Panev\u0117\u017eys Dist., Registration date: 26 UAB Pamarg\u0117s pienas *2 306237977 **A 100,00% 100,00% 31/01/2023 Marijampol\u0117 Dist, Liudvinavo Eldr., B\u016bri\u0161kiai Vil., \u017delsvel\u0117s St. 12, Registration place: Marijampol\u0117 27 UAB Buktos pienas *2 306238627 **A 100,00% 100,00% Dist., Registration date: 31/01/2023 Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 16, Registration place: Jonava Dist., 28 UAB Bir\u017euli\u0173 pienas *2 306238495 **A 100,00% 100,00% Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 Anyk\u0161\u010diai Dist, Tro\u0161k\u016bnai Eldr., Kirm\u0117l\u0117 Vil., Nausod\u0117s St. 2, Registration place: Anyk\u0161\u010diai Dist., 29 UAB Brastos pienas *2 306238698 **A 100,00% 100,00% Registration date: 31/01/2023 Radvili\u0161kis Dist, Grinki\u0161kis Dist., Kair\u0117n\u0117l\u0117 Vil., Grinki\u0161kio St. 53, Registration place: Radvili\u0161kis Dist., 30 UAB Vaitiek\u016bn\u0173 pienas *2 306238602 **A 100,00% 100,00% Registration date: 31/01/2023 Jurbarkas Dist, Jurbarkas Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 101, Registration place: Jurbarkas Dist., 31 UAB Panemun\u0117s pienas *2 306242807 **A 100,00% 100,00% Registration date: 31/01/2023 Mol\u0117tai Dist, Alantas Eldr., Rasokalnis Vil. 1, Registration place: Mol\u0117tai Dist., Registration date: 32 UAB Pagulbio pienas *2 306238367 **A 100,00% 100,00% 31/01/2023 Radvili\u0161kis Dist, \u0160eduva C. Eldr., \u017dilioniai Vil. 12, Registration place: Radvili\u0161kis Dist., Registration 33 UAB Margavoni\u0173 pienas *2 306238050 **A 100,00% 100,00% date: 31/01/2023 \u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 44C, Registration place: \u0160iauliai Dist., 34 UAB Gudeli\u0173 pienas *2 306237984 **A 100,00% 100,00% Registration date: 31/01/2023 \u0160iauliai Dist., Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-3, Registration place: \u0160iauliai Dist., Registration 35 UAB Pakruojo lygumos *2 306238844 **E 100,00% 100,00% date: 31/01/2023 Raseiniai Dist, Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date: 36 UAB Agnasas *2 306238812 **E 100,00% 100,00% 31/01/2023 Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 36, Registration place: Panev\u0117\u017eys Dist., Registration date: 37 UAB Daugava *2 306238449 **E 100,00% 100,00% 31/01/2023 Radvili\u0161kis Dist, Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist., 38 UAB Gausus derlius *2 306238709 **E 100,00% 100,00% Registration date: 31/01/2023 Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date: 39 KTG Agrar UAB *2 167527719 **F 100,00% 100,00% 29/06/1992 Radvili\u0161kis Dist. Mun., Vaitiek\u016bnai Vil., Spindulio St. 13, Registration place: Radvili\u0161kis Dist. Mun., 40 \u017d\u016aB AUGA Spindulys *1 171330414 **A 99,99% 99,99% Registration date: 09/04/1993 Skiemoni\u0173 St. 2A, Kazlo Vil., LT-33311 Mol\u0117tai Dist., Registration place: Mol\u0117tai Dist., Registration date: 41 \u017d\u016aB \"AUGA Alanta\" *1 167527719 **E 99,99% 99,99% 29/06/1992 Anyk\u0161\u010diai Dist., Tro\u0161k\u016bnai Eldr., Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist., 42 KB Raguvos \u016bkiai *3 306323903 **A 99,99% 99,99% Registration date: 23/05/2023 Raseiniai Dist., Ariogala Eldr., G\u0117luva Vil., Dvaro St. 30, Registration place: Raseinia Dist., Registration 43 KB G\u0117luvos \u016bkiai *3 306324745 **A 99,98% 99,98% date: 24/05/2023 Raseiniai Dist., Kalnujai, \u017dieveli\u0161k\u0117s St. 1, Registration place: Raseiniai Dist., Registration date: 44 KB Raseini\u0173 \u016bkiai *3 306325459 **A 99,98% 99,98% 25/05/2023 Radvili\u0161kis Dist., Sk\u0117miai Eldr., Sk\u0117miai Vil., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis Dist., 45 KB Vaitiek\u016bn\u0173 \u016bkiai *3 306325676 **A 99,98% 99,98% Registration date: 25/05/2023 K\u0117daini\u0173 St. 13, Sk\u0117miai Vil., Radvili\u0161kis Dist., Registration place: Radvili\u0161kis Dist. Mun., Registration 46 \u017d\u016aB AUGA Sk\u0117miai *1 171306071 **A 99,97% 99,97% date:01/10/1992 Panev\u0117\u017eys Dist., Smilgiai, Panev\u0117\u017eio St. 23-1, Registration place: Panev\u0117\u017eys Dist., Registration date: 47 KB Naudvario \u016bkiai *3 306323821 **A 99,96% 99,96% 23/05/2023 \u0160iauliai Dist, Kairiai Eldr., \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist., 48 KB \u0160iaur\u0117s \u016bkiai *3 306324243 **A 99,96% 99,96% Registration date: 23/05/2023 K\u0117dainiai Dist. Mun. Mantvili\u0161kis Vil., Liepos 6th St. 60, Registration place: K\u0117dainiai Dist. Mun., 49 \u017d\u016aB AUGA Mantvili\u0161kis *1 161274230 **A 99,94% 99,94% Registration date: 06/11/1992 Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil., Nausod\u0117s St. 55, Registration place: Anyk\u0161\u010diai Dist. Mun., 50 \u017d\u016aB AUGA Nausod\u0117 *1 154179675 **A 99,93% 99,93% Registration date: 11/08/1992 Radvili\u0161kis Dist. Mun., Sk\u0117miai Dist., K\u0117daini\u0173 St. 13, Registration place: Radvili\u0161kis St. Mun., 51 \u017d\u016aB AUGA V\u0117ri\u0161k\u0117s *1 171305165 **A 99,93% 99,93% Registration date: 29/09/1992 Jonava Dist., Bukoniai Eldr., Bukoniai Vil., Lankesos St. 2, Registration place: Jonava Dist., 52 KB Bukoni\u0173 \u016bkiai *3 306325142 **A 99,93% 99,93% Registration date: 24/05/2023 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil. Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 53 KB Dotnuv\u0117l\u0117s valdos *3 302618614 **A 99,91% 99,91% date: 21/04/2011 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., Registration 54 KB Juodmarg\u0117lis *3 303159014 **A 99,91% 99,91% date: 03/10/2013 Raseiniai Dist. Mun. G\u0117luvos Vil., Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 55 \u017d\u016aB AUGA Dum\u0161i\u0161k\u0117s *1 172276179 **A 99,88% 99,88% date: 29/09/1992 Marijampol\u0117 Mun., \u017delsvel\u0117 Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Mun., Registration 56 \u017d\u016aB AUGA \u017delsvel\u0117 *1 165666499 **A 99,86% 99,86% Group\u2018s ownership interest, % Profile of No. Name of subsidiary Legal form Legal entity code Address, registration date and place activities 31/12/2025 31/12/2024 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 57 \u017d\u016aB AUGA \u017dad\u017ei\u016bnai *1 175706853 **A 99,81% 99,81% date: 30/06/1992 \u0160akiai Dist., \u0160akiai Eldr., Gotlybi\u0161kiai Vil., Mokyklos St. 2, Registration place: \u0160akiai dist., Registration 58 KB \u0160aki\u0173 \u016bkiai *3 306324670 **A 99,77% 99,77% date: 23/05/2023 Marijampol\u0117 Mun., Liudvinavas Eldr., \u017delsva Vil., \u017delsvel\u0117s St. 1, Registration place: Marijampol\u0117 Dist., 59 KB \u017delsvos \u016bkiai *3 306324371 **A 99,77% 99,77% Registration date: 24/05/2023 Jurbarkas Dist., Jurbarkai Eldr., Kli\u0161iai Vil., Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist., 60 KB Jurbarko \u016bkiai *3 306325039 **A 99,69% 99,69% Registration date: 25/05/2023 Vilnius C. Mun., Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date: 61 \u017d\u016aK AgroBok\u0161tai *3 302485217 **A 99,66% 99,66% 02/03/2010 Kelm\u0117 Dist. Mun. Pa\u0161iau\u0161\u0117 Vil. Vilties St. 2, Registration place: Kelm\u0117 Dist. Mun., Registration date: 62 KB \u0160u\u0161v\u0117s \u017eem\u0117 *3 302618767 **A 99,64% 99,64% 21/04/2011 63 \u017d\u016aB AUGA Lankesa *1 156913032 Jonava Dist. Mun. Bukoniai Vil., Registration place: Jonava Dist. Mun., Registration date: 06/04/1999 **A 99,59% 99,59% Vilnius C. Mun. Vilnius C. Konstitucijos ave. 21C, Registration place: Vilnius C. Mun., Registration date: 64 KB \u017dalmarg\u0117lis *3 303145954 **A 99,53% 99,53% 23/09/2013 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 65 KB \u017dem\u0117pa\u010dio pieno \u016bkis *3 303432388 **A 99,46% 99,46% date: 22/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 66 KB \u017demynos pienelis *3 303427989 **A 99,46% 99,46% date: 17/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai Dist. Mun., Registration 67 KB Laum\u0117s pieno \u016bkis *3 303427996 **A 99,46% 99,46% date: 17/10/2014 Raseiniai Dist. Mun. G\u0117luva Vil. Dvaro St. 30, Registration place: Raseiniai St. Mun., Registration date: 68 KB Medeinos pienas *3 303428112 **A 99,46% 99,46% 17/10/2014 Panev\u0117\u017eys Dist. Mun. Gustoniai Vil. M. Kriau\u010di\u016bno St. 15, Registration place: Radvili\u0161kis Dist. Mun., 69 KB Gardaitis *3 303429381 **A 99,46% 99,46% Registration date: 20/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 70 KB Dimstipatis *3 303429424 **A 99,46% 99,46% date: 20/10/2014 Anyk\u0161\u010diai Dist. Mun. Nausod\u0117 Vil. Nausod\u0117s St. 55, Registration place: Radvili\u0161kis Dist. Mun., 71 KB Au\u0161lavis *3 303429456 **A 99,46% 99,46% Registration date: 20/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 72 KB Aust\u0117jos pieno \u016bkis *3 303428094 **A 99,46% 99,46% date: 17/10/2014 Ma\u017eeikiai Dist. Mun. Naikiai Vil. Ma\u017eeiki\u0173 Byp. 9, Registration place: Ma\u017eeikiai Dist. Mun., Registration 73 KB Girai\u010dio pieno \u016bkis *3 303429399 **A 99,46% 99,46% date: 20/10/2014 Raseiniai Dist. Mun. Kalnujai Twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., 74 KB \u0160ventosios pievos *3 302618201 **A 99,35% 99,35% Registration date: 20/04/2011 Raseiniai Dist. Mun. Kalnujai twn. \u017dieveli\u0161ki\u0173 St. 1, Registration place: Raseiniai Dist. Mun., 75 KB AgroMilk *3 302332698 **A 99,33% 99,33% Registration date: 23/04/2009 \u0160iauliai Dist. Mun. \u017dad\u017ei\u016bnai Vil., Gudeli\u0173 St. 30-2, Registration place: \u0160iauliai Dist. Mun., Registration 76 \u017d\u016aB AUGA Eimu\u010diai *1 175705032 **A 99,24% 99,24% date: 29/06/1992 77 UAB AUGA Gr\u016bduva *2 174401546 \u0160akiai Dist. Mun. Gotlybi\u0161kiai Vil., Registration place: \u0160akiai Dist. Mun., Registration date: 24/02/1997 **A 98,97% 98,97% Lankesos St. 2, Bukoniai Vil., LT-55418 Jonava Dist. Registration place: Jonava Dist., Registration 78 UAB T\u0117vyn\u0117s \u017eemel\u0117 *2 303301428 **E 98,97% 98,97% date: 30/04/2014 Radvili\u0161kis Dist. Mun. Kair\u0117nai Vil., Registration place: Radvili\u0161kis Dist. Mun., Registration date: 79 \u017d\u016aB AUGA Kair\u0117nai *1 171327432 **A 98,47% 98,47% 02/03/1993 Jurbarkas Dist. Mun. Kli\u0161iai Vil. Vytauto Did\u017eiojo St. 99, Registration place: Jurbarkas Dist. Mun., 80 \u017d\u016aB AUGA Jurbarkai *1 158174818 **A 98,46% 98,46% Registration date: 31/07/1992",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-11": {
"value": "2. Summary of Material Accounting Policies The material accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the annual periods presented unless otherwise stated (the adoption of new and amended standards). 2.1. Basis of Preparation The Group\u2018s/Company\u2018s financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union (EU), effective as at 31 December 2025 (all references to IFRS hereinafter should be construed as references to IFRS, as adopted by the EU). The consolidated and separate financial statements have been prepared on the historical cost basis, except for the following: a) land classified as property, plant and equipment, which is measured at revalued amount; b) biological assets (livestock and crops). The consolidated and separate financial statements are presented in the national currency of Lithuania, the euro (EUR), and all amounts are rounded to the nearest thousand (EUR \u2018000) unless otherwise stated. The euro is the Group\u2018s and the Company\u2018s functional and presentation currency. The preparation of the financial statements in conformity with IFRS requires the use of certain critical accounting estimates. These standards also require management to exercise its judgment in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in note 4. Going concern basis The Group\u2019s and the Company\u2019s financial statements have been prepared on a going concern basis, as defined by the requirements of International Financial Reporting Standards (IFRS). The year 2024 was a period of significant challenges for the Group and the Company. A Group entity was required to redeem a EUR 6 million bond issue on 17 October 2024, while the Company was required to redeem a EUR 20 million green bond issue issued in 2019 on 17 December 2024. Due to financial difficulties, neither the Group entity nor the Company met these obligations by the respective maturity dates. In response to the situation, on 11 November 2024 the Group\u2019s management convened an extraordinary general meeting of shareholders, which was held on 4 December 2024. During the meeting, a decision was taken to initiate the Company\u2019s restructuring process in order to protect the interests of shareholders and creditors. On 18 August 2025, the Company\u2019s creditors approved the draft restructuring plan, which was approved by the court on 2 September 2025, and the final restructuring plan was approved on 11 Restructuring processes were initiated not only for the Company but also for a part of its controlled entities. As at the date of issuance of the financial statements, 18 entities were participating in the restructuring process (the process was initiated for a total of 27 entities; however, 9 entities exited the process after reaching interim settlements with creditors). The main objective of the restructuring is to ensure settlement of obligations to creditors and to restore the long-term solvency of the roup. As at the date of issuance of the financial statements, restructuring plans had been approved for 12 entities (including Baltic Champs, RUAB, which was disposed of after the end of the reporting period). The restructuring plans of the remaining entities have not yet been approved because final agreements with all creditors have not been reached. The ability of the Group and the Company to continue as a going concern is significantly dependent on the successful implementation of the restructuring plans and on securing sufficient financing for ongoing operations. In the Company\u2019s main restructuring plan, which also covers the Group\u2019s entities, measures aimed at restoring long-term solvency are set out. In addition to reducing operating costs, the plan includes the following key actions: \u2022 realisation of certain assets in order to reduce financial liabilities; \u2022 establishment of dairy and agricultural funds, separating activities and creating conditions to attract investors into individual business segments; \u2022 improvement of operating efficiency by optimising costs and increasing production efficiency; \u2022 realisation of the developed funds. After the end of the reporting period, the Company completed the disposal of Baltic Champs, RUAB, as envisaged in the restructuring plan. Accordingly, in the Company\u2019s financial statements this investment is classified as a non-current asset held for sale and is measured at the lower of its carrying amount and fair value less costs to sell. In the Group\u2019s financial statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of tinued operations, in accordance with IFRS requirements. Based on the circumstances outlined above, a material uncertainty exists that may cast significant doubt on the Group\u2019s and the Company\u2019s ability to continue as a going concern. This uncertainty is primarily related to the implementation of the restructuring plans, the approval of the remaining plans, securing financing for ongoing operations, and future operating results. Although the key components of the restructuring plan are currently being implemented and operations are continuing, significant uncertainties remain regarding their final implementation and outcomes. If the restructuring plans are not successfully implemented, it may be necessary to amend them, which would require additional approval from shareholders and creditors. Notwithstanding these material uncertainties, the management of the Company and the Group, having assessed the available information and planned measures, believes that it is appropriate to prepare the financial statements on a going concern basis. In preparing these financial statements, the following key accounting estimates and classification changes were made: - intercompany receivables and payables between Group entities in the Company\u2019s separate financial statements were classified as non-current and discounted to present value using the Group\u2019s average borrowing rate; - financial liabilities for which final agreements with creditors have not been reached (except for lease liabilities) were classified as current; - liabilities settled under approved restructuring plans were classified as non-current if their settlement is due after more than 12 months. Due to the circumstances described above, the Group and the Company may be unable to realise their assets and settle their liabilities in the normal course of business. In addition, there is a risk that the Group and the Company may be unable to secure sufficient working capital financing required for ongoing operations. The financial statements do not include any adjustments that might be necessary if the Group and the Company were unable to continue as a going concern in the foreseeable future. 2.2. New Standards, Amendments and Interpretations In 2025, the Group/Company adopted all new and revised standards and interpretations issued by the International Accounting Standards Board (the IASB) and the International Financial Reporting Interpretations Committee (IFRIC) that are relevant to their operations and effective for the reporting period beginning on 1 January 2025. Adoption of new and/or amended IFRSs and interpretations of the International Financial Reporting Interpretations Committee (IFRIC) (a) The following standards, amendments and interpretations are mandatory for accounting periods beginning on or after 1 January 2025 Amendments to IAS 21 Lack of Exchangeability (issued on August 2023, effective from 1 January 2025, early application is possible): Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require an entity to apply a consistent approach to assessing whether a currency is exchangeable into another currency and, when it is not, to determining the exchange rate to use and the disclosures to provide. The Group and the Company has not yet evaluated the impact of the implementation of these amendments. (b) Standards and amendments that have been approved but are not yet effective and have not been applied in advance Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 18 December 2024, effective from 1 January 2026 with early application permitted) The amendments are to the own-use requirements, and hedge accounting requirements, together with related disclosures. The scope of the amendments is narrow, and only if contracts meet the specified scoping characteristics will they be in the scope of the amendments. The amendments include - clarifying the application of the \u2018own-use\u2019 requirements; permitting hedge accounting if these contracts are used as hedging instruments; and adding new disclosure requirements to enable investors to understand the eff ct of these contracts on a company\u2019s financial performance and cash flows. Amendments to IFRS 9 Financial Instruments \u2022 the own-use requirements in IFRS 9 are amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the source of production of the electricity is nature-dependent; and \u2022 the hedge accounting requirements in IFRS 9 are amended to permit an entity using a contract for nature-dependent renewable electricity with specified characteristics as a hedging instrument: o to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met; and o to measure the hedged item using the same volume assumptions as those used for the hedging instrument. Amendments to IFRS 7 Financial Instruments: Disclosures and IFRS 19 Subsidiaries without Public Accountability: Disclosures The IASB amends IFRS 7 and IFRS 19 to introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early application is permitted. The amendments shall be applied retrospectively; prior periods need not be restated to reflect the application of the amendments The Group and the Company has not yet evaluated the impact of the implementation of these amendments. Annual Improvements Volume 11 (issued on 18 July 2024 effective from 1 January 2026, earlier application is permitted) These amendments include clarifications, simplifications, corrections and changes aimed at improving the consistency of several IFRS Accounting Standards. The amendments contained in the Annual Improvements relate to: \u2022 IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a First-time Adopter \u2022 IFRS 7 Financial Instruments: Disclosures: o Gain or loss on derecognition o Disclosure of differences between the fair value and the transaction price o Disclosures on credit risk \u2022 IFRS 9 Financial Instruments: o Derecognition of lease liabilities o Transaction price \u2022 IFRS 10 Consolidated Financial Statements - Determination of a \u2018de facto agent\u2019 \u2022 IAS 7 Statement of Cash Flows - Cost Method. These amendments are mandatory for financial years beginning on or after 1 January 2026; earlier application is permitted. The Company has not yet evaluated the impact of the implementation of these amendments. Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 30 May 2024 effective from 1 January 2026; earlier application is permitted) Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features\u2014ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed. Settlement of liabilities through electronic payment systems\u2014stakeholders highlighted challenges in applying the derecognition requirements in IFRS 9 to the settlement of a financial asset or a financial liability via electronic cash transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB also decided to develop an accounting policy option to allow a company to derecognise a financial liability before it delivers cash on the settlement date if pecified criteria are met. With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features, for example features tied to ESG-linked targets. The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of either all the amendments at the same time or only the amendments to the classification of financial assets is permitted. An entity is required to apply the amendments retrospectively. An entity is not required to restate prior periods to reflect the application of the amendments, but may do so if, and only if, it is possible to do so without the use of hindsight. The Group and the Company has not yet evaluated the impact of the implementation of these amendments. IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024 effective from 1 January 2027) IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and the notes. The Group and the Company has not yet evaluated the impact of the implementation of this standard. IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued on 9 May 2024 effective from 1 January 2027) IFRS 19 creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards. However, what IFRS 19 does not do is change any of the recognition, measurement or presentation requirements set out in other IFRS Accounting Standards. The objective of the Standard is to alleviate the reporting burden for eligible subsidiaries without public accountability. ng Standards, with eligible subsidiaries applying the recognition, measurement and presentation requirements in other IFRS Accounting Standards, except for the disclosure requirements. The Group and the Company has not yet evaluated the impact of the implementation of this standard. 2.3. Consolidation Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Generally, the Group controls an entity when the Group\u2019s shareholding has more than 50% of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intragroup transactions Intragroup transactions, intragroup balances and unrealised gains resulting from intragroup transactions are eliminated. Gains or losses resulting from intragroup transactions that are included in assets are also eliminated. Unrealised losses are also eliminated, but considered as impairment indicator of the asset transferred. 2.4. Property, Plant and Equipment Property, plant and equipment, except land, is stated at cost less subsequent accumulated depreciation and impairment loss. Land is stated at revalued amount. Buildings mostly represent cow farms, workshop facilities and grain storage buildings. Plant and machinery comprise agricultural equipment and milking farm equipment. Land mostly represents agricultural land stated at revalued amount, which is based on periodic, i.e. at least triennial, valuations by external independent valuers. Property, plant and equipment is initially recognised at cost, including non-refundable purchase taxes and any costs directly attributable to bringing the asset into operation or moving the asset to present location. Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group/Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the statement of profit or loss in the period in which they are incurred. Increases in the carrying amount arising on revaluation of land are credited to revaluation reserve in equity. Decreases that offset previous increases of the same asset are charged against revaluation reserve directly in equity; all other decreases are charged to the statement of profit or loss. Land is not depreciated. Depreciation for other categories of property, plant and equipment (except construction in progress) is calculated using the straight-line method to write off their cost or revaluated amounts to their residual values over their estimated useful lives as follows: Buildings 20\u201350 years Plant and machinery 4\u201320 years Motor vehicles 1\u201310 years Other fixtures, fittings, tools and equipment 1-10 years Where the carrying amount of an asset is greater than its estimated recoverable amount, it is written down immediately to its recoverable amount. The assets\u2019 residual value and useful lives are reviewed annually to ensure that they match the expected pattern of consumption. Construction-in-progress represents property, plant and equipment under construction. Such assets are carried at cost, less any recognised amount of impairment loss. The cost includes designing, construction works, machinery and equipment to be installed and other direct costs. Property, plant and equipment is written off when it is disposed or when no economic benefits are expected from its use or disposal. Gain and loss on disposal is estimated by comparing the proceeds with the carrying amount of the asset disposed, and the difference is recognised under operating expenses in the statement of profit or loss. When the revalued assets are sold, the respective amounts included in revaluation reserve are transferred to retained earnings. The useful lives of property, plant and equipment are determined by management at the time of acquisition and subsequently reviewed on an annual basis. 2.5. Intangible Assets Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisition of subsidiary is included in 'intangible assets'. Following the initial recognition, goodwill is carried at cost less accumulated impairment loss. Goodwill is tested annually for impairment. Impairment losses on goodwill are not reversed. For the purpose of impairment testing, goodwill is allocated to each of the acquirer\u2019s cash-generating units, or groups of cash-generating units, that is expected to benefit from the synergies of the combination in which the goodwill arose, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. If goodwill has been allocated to a cash-generating unit and an operation within that unit is disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or loss on disposal, and measured on the basis of the relative values of the operation disposed of and the portion of the cash-generating unit retained. Internally generated intangible assets Development costs that are directly attributable to the design and testing of identifiable and unique products controlled by the group are recognised as intangible assets where the following criteria are met: - it is technically feasible to complete the product so that it will be available for use - management intends to complete the product and use or sell it - there is an ability to use or sell the product - it can be demonstrated how the product will generate probable future economic benefits - adequate technical, financial and other resources to complete the development and to use or sell the product are available - the expenditure attributable to the product during its development can be reliably measured. Directly attributable costs that are capitalised as part of the product include employee costs and an appropriate portion of relevant overheads. Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use. The internally generated intangible asset with a limited useful life amortises using the straight-line method. The amortization period will be assessed and determined upon completion of the development activity. Other intangible assets Amortisation of other intangible assets is calculated on a straight-line basis over the established 5 years amortisation period. The useful lives of intangible assets are determined by management at the time the asset is acquired and reviewed on an annual basis. Other intangible assets are tested for impairment whenever there are indications that the assets may be impaired. 2.6. Impairment of Non-financial Assets Non-financial assets (other than goodwill, biological assets, inventories and deferred income tax) are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If such indications exist, the recoverable amount of the asset is estimated. An impairment loss is recognised for the amount by which the asset\u2018s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2018s or cash- generating unit\u2018s fair value less costs to sell and the value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets (other than goodwill) that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. Reversal of impairment losses recognised in prior years is recorded when there is an indication that previously recognised impairment losses no longer exist or have decreased significantly. When the carrying amount of an asset exceeds its recoverable amount, impairment is recognised in the statement of profit or loss. The reversal of impairment losses is recognised in statement of profit or loss under the same line item as impairment losses.2.7. Biological Assets On initial recognition and at each balance sheet date, biological assets are stated at fair value less estimated costs to sell, except where the fair value cannot be measured reliably on initial recognition. Agricultural produce harvested from the Group\u2019s biological assets is stated at fair value less estimated costs to sell at the point of harvest, and subsequently it is recorded as inventories (note Inventories is cultural produce is included in biological assets only until the point of harvest. The costs incurred during the growth period (crops, mushrooms, livestock until 1 st lactation period) are capitalised and included in the respective category of assets. At each reporting date, the biological assets are revalued to their fair value. The gain or loss on revaluation (the difference between the fair value and the costs incurred) is recognised under the line item \u201cChange in fair value of biological assets in statement of profit or loss. On sales of the produce (crops, mushrooms, milk, meat), the carrying amount of the biological assets/agricultural produce is recognised in the statement of profit or loss by type of costs incurred \u2013 all costs incurred by type under the line item \u201cCost of sales\u201d, including gain/loss from change in fair value. In the statement of profit or loss, the line item \u201cChange in fair value of biological assets\u201d includes: (1) gain (loss) from change in fair value of agricultural produce not sold at the reporting date (mainly crops, as milk and mushrooms are sold immediately) and (2) gain (loss) from change in fair value of dairy cows, (2.1) during the growth period being the difference between the costs incurred and recognised, and the fair values at reporting dates; and (2.2) during the milking period being the decrease in the fair value based on the remaining useful life of the cows; and any other changes due to changes in the inputs used for the cash flow forecasts. All other movements on the account of biological assets (note 9) are recorded as capitalised costs. The line item \u201cCost of sales\u201d includes all costs incurred to grow crops, mushrooms and produce milk and meat sold during the reporting period. The costs incurred to in relation to produce not sold at the reporting date are capitalised at initial cost, and in subsequent periods will be included in \u201cCost of sales\u201d when the produce is sold. The costs incurred to grow dairy cows are not included in \u201cCost of sales\u201d; instead, the carrying amount of cows is written- off over the useful life of the cows as the ch nge in the fair value under the line item \u201cChange in fair value of biological assets\u201c. Fair value measurement An active market exists for biological assets (e.g. livestock) or agricultural produce. The quoted price in that market is considered to be an appropriate basis for measuring the fair value of that asset. If an active market does not exist, the most recent market transaction price is used in measuring the fair value, provided that there has not been a significant change in economic circumstances between the transaction date and the balance sheet date. The acquisition cost is used as an approximation of faii value only when little biological transformation has taken place since the date of incurrence of these costs (e.g., within short time after seeding the crop or mushroom). 2.8. Financial Assets Classification The Group/Company classify their financial assets in the following measurement categories: - those to be measured subsequently at fair value through other comprehensive income (FVOCI), - those to be measured subsequently at fair value through profit or loss (FVPL), and - those to be measured at amortised cost. All Group\u2018s/Company\u2018s financial assets are measured at amortised cost. Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and therefore are all classified as current. Measurement Initial measurement On initial recognition, the Group/Company measures a financial asset at its fair value plus transaction costs that are directly attributable to the acquisition of the financial asset. Subsequent measurement All financial assets fall within category of assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Losses are presented as a separate line item in the statement of profit or loss. Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, in which case they are recognised at fair value. The Group/Company holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Impairment of financial assets The Group/Company assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment approach depends on whether there has been a significant increase in credit risk. Other financial assets The Group/Company follows a three-stage model for impairment of financial assets other than trade receivables: - Stage 1 - balances, for which the credit risk has not increased significantly since initial recognition, or that have low credit risk at the reporting date. For these assets, 12-month expected credit losses ('ECL') are recognised and interest income is calculated on the gross carrying amount of the asset (that is, before deduction of loss allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. Stage 2 - comprises balances for which there have been a significant increase in credit risk since initial recognition (unless they have low credit risk at the reporting date) but that do not have objective evidence of impairment. For these assets, lifetime ECL are recognised, but interest income is still calculated on the gross carrying amount of the asset. Lifetime ECL are the expected credit losses that result from all possible default events over the expected life of the financial instrument. redit losses are the weighted average credit losses with the probability of default ('PD') as a weighting factor. - Stage 3 - comprises balances with objective evidence of impairment at the reporting date. For these assets, lifetime ECL are recognised and interest income is calculated on the net carrying amount (i.e. net of loss allowance). Financial assets are considered as credit-impaired if objective evidence of impairment exist at the reporting date. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in payments, the probability that they will enter bankruptcy or other financial reorganisation. Financial assets are written off, in whole or in part, when there is no reasonable expectation of recovery. This is generally the case when the Group determines that a debtor has no assets or sources of income that could generate sufficient cash flows to recover the amounts written off. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor. Impaired debts are written off when they are identified as uncollectible. The financial assets that are written off may still be subject to enforcement activity in order to comply with the Group\u2018s debt recovery procedures. Trade receivables The Group/Company applies the simplified approach under IFRS 9 to measure the expected credit losses by using a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on revenue-generating segments of the Group (livestock, agriculture, mushrooms & consumer packaged goods). The expected loss rates are based on the payment profiles of sales over a period of 36 month and the corresponding historical credit losses incurred over this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Group/Company has identified the EU GDP growth rate to be the most relevant factor, and accordingly, adjusts the historical loss rates based on the expected changes in this factor. Based on information stated above, the loss allowance was determined for trade receivables. Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group/Company, and default on contractual payments with past due period greater than 12 months. 2.9. Inventories Cost of agricultural produce harvested from the biological assets The Group measures agricultural produce harvested from the biological assets initially at its fair value less costs to sell at the point of harvest. Such value is the cost of agricultural produce. Subsequent measurement Inventories are stated at the lower of cost and net realisable value. Cost is determined under FIFO method. The cost of inventories comprises purchase price, taxes (other than those subsequently recoverable by the Group/Company from the tax authorities), transport, storage and other costs directly attributable to the acquisition of inventories. Net realisable value is the estimate of the selling price in the ordinary course of business, less the applicable selling expenses. 2.10. Cash and Cash Equivalents For the purposes of the cash flow statement, cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less. 2.11. Revaluation Reserve Gain on revaluation of property, plant and equipment is recognised in equity and included in the revaluation reserve. If the result of the revaluation of an asset is negative and no positive result on revaluation of that asset has been previously included in the revaluation reserve in equity, the revaluation loss is recognised in the statement of profit or loss. If the revaluation surplus exists relating to a previous revaluation of that asset, the revaluation loss, not in excess of the existing surplus, is recognised in revaluation reserve. Revaluation reserve represents revaluation surplus, net of tax. Deferred tax liability is calculated on the total value of the revaluation reserve. 2.12. Grants Government grants are recognised at their fair value where there is a reasonable assurance that the grant will be received and the Group/Company will comply with all attached conditions. Government grants related to assets include grants intended for purchase of property, plant and equipment. They are included in non-current liabilities as deferred income from grants, and they are credited to profit or loss on a systematic basis over the expected useful lives of the related assets. The amount of grants related to property, plant and equipment is deducted from depreciation expenses of the related asset. Government grants related to income include all grants intended for compensation of expenses already incurred, and all other grants, except the ones intended for purchase of property, plant and equipment. Government grants related to income are recognised in profit or loss over the period necessary to match them with the expenses that they are intended to compensate. Where the expenses have already been incurred in the previous periods, the grant may be recognised in profit or loss in full when received. The grants relating to income are recognised in statement of profit or loss by reducing the cost of goods sold. 2.13. Trade Payables Trade payables are obligations to pay for goods or services that have been acquired in an ordinary course of business. Trade payables are included in current liabilities when payment is due within one year or less. If not, they are included in non-current liabilities. Trade payables are initially recognised at fair value and subsequently carried at amortised cost using the effective interest rate method. 2.14. Supplier Financing Arrangement (Factoring) Supplier financing arrangement is a reverse factoring arrangement, where a financial institution (the factor) agrees to pay amounts the Group owes to the suppliers and the Group agrees to pay the financial institution at the same date as, or a date later than suppliers are paid. Based on the arrangements the Group authorises the factor to repay the invoices to the suppliers. When the factor repays the invoice, the Group assumes an unconditional obligation to repay to the factor. This represents a change of the creditor with a written consent of the Group. The moment of legal release of a debtor under obligation which is being assigned by way of factoring transaction is defined by Article 6.909, part 3, of the Lithuanian Civil Code. It establishes that in the case of factoring, only the payment of outstanding monetary claim releases the original debtor from its obligations towards the supplier. lly released from its obligations towards the original suppliers, even if they have transferred those amounts to the factor (third party) by way of factoring transaction. Based on the above, the Group continues recognising liabilities until it is unconditionally and legally released from obligations towards the original suppliers. The Group presents liabilities that are part of a reverse factoring arrangement as part of trade payables only when those liabilities have a similar nature and function to trade payables. However, these liabilities are presented separately when the size, nature or function of those liabilities makes separate presentation relevant to an understanding of the Group\u2019s financial position. In assessing whether it is required to present such liabilities separately, the Group considers the amounts, nature and timing of those liabilities. In the separate and consolidated balance sheet, the Group\u2019s liabilities under the supplier financing arrangements are presented under the same line item as trade payables. The Group presents the supplier financing arrangements as cash flows from financing activities in its consolidated statement of cash flows. The use of factoring services ensures a long-term co-operation and enables both the Group and the suppliers to balance their cash flows by matching the payment terms to the agricultural business cycle (180-270 days). 2.15. Borrowings Borrowings and bonds are recognised initially at fair value, net of transaction costs incurred. Borrowings and bonds are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the statement of profit or loss over the maturity term of the borrowings using the effective interest rate method. Borrowings and bonds are classified as current liabilities unless the Group/Company has an unconditional right to defer settlement of the liability for a period longer than 12 months after the balance sheet date or contractual payments are made after one year based on the agreed payment schedule. 2.16. Borrowing Costs All borrowing costs are recognised in profit or loss in the period in which they are incurred. 2.17. Lease \u2013 Where the Group/Company is a Lessee Right-of-use assets are initially measured at cost, and subsequently they are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date. The right-of-use assets are depreciated under the depreciation requirements of IAS 16, Property, Plant and Equipment. If, under the lease agreement, ownership of the leased asset transfers to the Group/Company at the end of the lease term or if the cost of the right-of-use asset reflects that the Group/Company will exercise a purchase option, the Group/Company depreciates the right-of-use asset from the commencement date to the end of the useful life of the right-of-use asset. epreciates the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The lease term varies as follows: Land 2\u201398 years Buildings 1\u20135 years Plant and machinery 1\u20135 years Motor vehicles 1\u20135 years Other fixtures, fittings, tools and equipment 1\u20135 years The lease duration aligns with the long term 5-year strategy aimed at sustaining crop cultivation operations. The lease term is a non-cancellable period. The periods covered by an option to extend or terminate the lease (if any) are included in the lease term only if it is reasonably certain that the lease will be extended or terminated. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Lease liabilities related to the right-of-use of assets were measured at the present value of the remaining lease payments discounted using the annual fixed interest rate of the Group\u2019s Green Bonds, which are collateralized by substantially all of the Group\u2019s land (note 5). The interest rate applied in 2025 and 2024 was 6%. Lease payments included in the measurement of a lease liability include fixed payments (including in-substance fixed payments) and variable lease payments that depend on an index or a rate. The potential future increases in variable lease payments based on an index or rate are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. The variable lease payments that do not depend on change in an index or other variable are recognised as expense in the period when they occur. The right-of-use assets are subject to impairment (see note 2.6). Short-term lease and lease of low-value assets The Group/Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). The Group/Company also applies the lease of low-value assets recognition exemption to leases of office premises and other equipment that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense over the lease term of the assets. 2.18. Lease \u2013 Where the Group/Company is a Lessor Leases in which the Group/Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. Rental income is accounted for on a straight-line basis over the lease term and is included in \u201cOther income\u201c in the statement of profit or loss. 2.19. Current and Deferred Income Tax According to the corporate income tax rate of the reporting period under the laws of the Republic of Lithuania, profits are taxed at a rate of 15% in 2024 and 16% in 2025. From 2026 onwards, the profit tax rate will be 17%. When calculating deferred income tax as of 31 December 2025, the change in profit tax rate for 2026 is taken into account and the new rate of 17% applied. Current income tax expenses are calculated and accrued for in the separate and consolidated financial statements on the basis of information available at the moment of preparation of the financial statements and management\u2018s estimates of income tax in accordance with Lithuanian regulatory legislation on taxation. Deferred income tax assets are recognised only to the extent that is probable that future taxable profit will be available against which the temporary differences and accumulated tax losses can be utilised. Under the Lithuanian laws, the tax losses from operating activities can be carried forward indefinitely if the taxpayer continues to engage in business activities in which such losses have been incurred. When calculating income tax, only up to 70% of current period taxable profit can be offset against tax losses carried forward from previous periods. Deferred tax assets and liabilities are offset when they relate to taxes levied by the same taxation authority and when there is a legally enforceable right to settle on a net basis or to realise the asset and settle the liability simultaneously. 2.20. Revenue Recognition Revenue is recognised at the fair value of the consideration received or receivable for goods and services sold in the ordina ry course of business. Revenue is presented net of value- added tax, rebates and discounts (also after elimination of intragroup sales in case of consolidated revenue). The Group/Company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Group/Company, and the specific criteria have been met in respect of each type of the Group's/Company\u2019s activities as described below. The Group/Company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction, and the specific nature of each arrangement. Revenue is measured with reference to the transaction prices agreed under the contracts. The consideration becomes receivable mostly when the legal title of ownership has been transferred. The Group disaggregates revenue from contracts with customers based on operating segments as follows: dairy, crop growing, mushrooms growing, consumer packaged goods, and other. The Group considers this to be the most appropriate way of disaggregation as it reflects the profile of the Group's activities and the amounts, timing, uncertainty of the Group's revenue and cash flows. Sales of goods The Group produces and sells a range of agricultural produce in an open market. Revenue from sales of goods is recognised when the products are delivered by the Group entity to the customer. Delivery occurs when the products have been shipped to the specified location, the obsolescence and loss risks have been transferred to the customer, and the customer has accepted the products in accordance with the sales contract. The Group enters in no contracts with multiple performance obligations. are transferred to the customer on the same date as the invoice date, and accordingly, revenue is recognised at the point of time rather than over time. Sales of services Revenue from sales of services is recognised at the time of sale of services to a customer, as the services provided by the Group are not continuous in nature and do not include multiple performance obligations . Interest income Interest income on financial assets measured at amortised cost is recognised on a time-proportion basis using the effective interest rate method. For the purpose of the cash flow statement, interest received is classified as cash flows from investing activities. Financing components The Group has no contracts where a period between the sale date of goods and services to a customer and the settlement date by customer for those goods and services would be longer than one year. Accordingly, the Group does not adjust the transaction prices for the time value of money. 2.21. Employee Benefits Social security contributions The Group/Company pays social security contributions to the State Social Security Fund (the Fund) on behalf of its employees based on the defined contribution plan in accordance with the local legal requirements. A defined contribution plan is a plan under which the Group/Company pays fixed contributions into the Fund and will have no legal or constructive obligations to pay further contributions if the Fund does not hold sufficient assets to pay all employees benefits relating to employee service in the rrent and prior period. Social security contributions are recognised as expenses on an accrual basis and included in payroll expenses. Employee share option plan \u2013 share-based payments For details on share-based payments plan refer to note 2.22. 2.22. Share-based Payments The Group has an employee share option plan that was approved in 2019. Under the plan, the participants are granted the options to receive the Company\u2019s shares for no consideration, which only vest if the service condition is met. The service condition for the option receiver is to complete a 3-year term of service with the Group. After the condition is met, an employee obtains the right to exercise the option. There are no other conditions for the receiver. If the receiver does not fulfil the service condition, the option will become no longer effective and the employee will not obtain the right to exercise the option. The option becomes no longer effective in the event of commencement of any restructuring, bankruptcy, liquidation or similar proceedings of the Company that continue and/or end with the liquidation of the Company; also, if both parties (the Company and the receiver) agree to terminate the share option contract; and if the receiver has caused damage to the Company through his actions or omissions. Due to the restructuring process of AUGA group, RAB, which entered into force in 2025, stock option agreements that were concluded in 2024 and must be exercised during the restructuring, will be reviewed. These share-based payments to employees are equity-settled only. When exercisable, each option is convertible into one ordinary share. The shares will be issued from the reserve for share-based payments to employees (that was formed and approved by the shareholders), with the nominal value of EUR 0.29 each, thereby increasing the Company\u2019s share capital. Options are granted under the plan for no consideration. There are no social security contributions or income tax that would become payable by the Company at the time of exercising the options (or any other time during the vesting period), and that should be accrued in the liabilities. The total cumulative expenses of share-based payments are calculated using the formula set out below. The expenses are accounted for in the statement of profit or loss and reversed in equity in the balance sheet based on the days lapsed since the grant date until the option exercise date. The Group/Company reviews annually the effective share option contracts to reflect as accurately as possible the number of equity instruments expected to be vested to the employees. The following formula is used to calculate the total cumulative expenses of share-based payments: Share price at grant date x shares granted x (1 \u2013 annual staff turnover rate) ^ (vesting period) Where: Share price is based on the closing price of the Group\u2019s/Company\u2019s shares on Nasdaq stock exchange at the grant date; Grant date is the date of the share option contract entered into between the Group/Company and the receiver of share options, as all the terms and conditions are set forth in this contract and there are no other arrangements that would need to be confirmed at a later date; Shares granted are the shares to be granted to an employee under the share option contract at the end of the vesting period; Staff turnover rate: the probability of exercise of option is adjusted by the expected staff turnover rate during the vesting period. The rate is calculated using the historical data on staff turnover over the last 2 years. The historical staff turnover data includes the turnover only in those job positions that are entitled to receive the share-based payments. The turnover rate in other job positions is excluded from the above staff turnover rate. 2.23. Segment Reporting Management has determined the operating segments based on the reports delivered to the Board of Directors that are used to make strategic decisions. The operating segments defined by the Group are as follows: dairy, crop growingand consumer packaged goods. The management of the Group also assesses individually the performance of each agricultural entity. The individual performance of these entities is analysed based on the gross profit margins of individual operating segments: mushroom growing segment, milk production and cattle sale (dairy segment), crop growing such as wheat, rapeseed, barley, etc., as well as crop trading, agricultural services and land rent (crop growing segment). The Group\u2018s expenses that may be directly attributed to the specific operating segment are allocated to the respective segment. Expenses of the Group entities that are attributed to more than one operating segment are allocated on a proportionate basis in line with the pre-set procedure for allocation of expenses. 2.25. Comparative figures Where necessary, comparative figures have been reclassified to accurately reflect changes in this year's disclosures, ensuring appropriate representation of transactions. 2.26. Discounting of the Company's receivables and payables When discounting the receivables and payables of the group companies due to the finalised restructuring process, the discount rate applied is equal to the interest rate set out in the loan agreements signed by the group companies. The discount period corresponds to the restructuring period based on the assumption that the Group companies' receivables and payables will only be fully recovered after the end of the restructuring process. 2.27. Expense recognition Expenses are recognized in the Statement of Profit or Loss and Other Comprehensive Income on an accrual basis when they are incurred. 2.28. Discontinued operations A discontinued operation is a component of an entity's operations that: - is a separate significant business or geographical area, - is sold or classified as such, - is part of a coordinated plan of operations. When an operation is classified, its results are presented separately from the results of continuing operations in the income statement for both the reporting and comparative periods. The results of discontinued operations include: - profit or loss from the operation itself, - profit or loss from the disposal, closure or write-off of the operation. This policy ensures transparency and comparability in the financial statements, clearly reflecting the economic impact of the discontinued operation from the continuing operation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-467": {
"value": "2.1. Basis of Preparation The Group\u2018s/Company\u2018s financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union (EU), effective as at 31 December 2025 (all references to IFRS hereinafter should be construed as references to IFRS, as adopted by the EU). The consolidated and separate financial statements have been prepared on the historical cost basis, except for the following: a) land classified as property, plant and equipment, which is measured at revalued amount; b) biological assets (livestock and crops). The consolidated and separate financial statements are presented in the national currency of Lithuania, the euro (EUR), and all amounts are rounded to the nearest thousand (EUR \u2018000) unless otherwise stated. The euro is the Group\u2018s and the Company\u2018s functional and presentation currency. The preparation of the financial statements in conformity with IFRS requires the use of certain critical accounting estimates. These standards also require management to exercise its judgment in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in note 4. Going concern basis The Group\u2019s and the Company\u2019s financial statements have been prepared on a going concern basis, as defined by the requirements of International Financial Reporting Standards (IFRS). The year 2024 was a period of significant challenges for the Group and the Company. A Group entity was required to redeem a EUR 6 million bond issue on 17 October 2024, while the Company was required to redeem a EUR 20 million green bond issue issued in 2019 on 17 December 2024. Due to financial difficulties, neither the Group entity nor the Company met these obligations by the respective maturity dates. In response to the situation, on 11 November 2024 the Group\u2019s management convened an extraordinary general meeting of shareholders, which was held on 4 December 2024. During the meeting, a decision was taken to initiate the Company\u2019s restructuring process in order to protect the interests of shareholders and creditors. On 18 August 2025, the Company\u2019s creditors approved the draft restructuring plan, which was approved by the court on 2 September 2025, and the final restructuring plan was approved on 11 Restructuring processes were initiated not only for the Company but also for a part of its controlled entities. As at the date of issuance of the financial statements, 18 entities were participating in the restructuring process (the process was initiated for a total of 27 entities; however, 9 entities exited the process after reaching interim settlements with creditors). The main objective of the restructuring is to ensure settlement of obligations to creditors and to restore the long-term solvency of the roup. As at the date of issuance of the financial statements, restructuring plans had been approved for 12 entities (including Baltic Champs, RUAB, which was disposed of after the end of the reporting period). The restructuring plans of the remaining entities have not yet been approved because final agreements with all creditors have not been reached. The ability of the Group and the Company to continue as a going concern is significantly dependent on the successful implementation of the restructuring plans and on securing sufficient financing for ongoing operations. In the Company\u2019s main restructuring plan, which also covers the Group\u2019s entities, measures aimed at restoring long-term solvency are set out. In addition to reducing operating costs, the plan includes the following key actions: \u2022 realisation of certain assets in order to reduce financial liabilities; \u2022 establishment of dairy and agricultural funds, separating activities and creating conditions to attract investors into individual business segments; \u2022 improvement of operating efficiency by optimising costs and increasing production efficiency; \u2022 realisation of the developed funds. After the end of the reporting period, the Company completed the disposal of Baltic Champs, RUAB, as envisaged in the restructuring plan. Accordingly, in the Company\u2019s financial statements this investment is classified as a non-current asset held for sale and is measured at the lower of its carrying amount and fair value less costs to sell. In the Group\u2019s financial statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of tinued operations, in accordance with IFRS requirements. Based on the circumstances outlined above, a material uncertainty exists that may cast significant doubt on the Group\u2019s and the Company\u2019s ability to continue as a going concern. This uncertainty is primarily related to the implementation of the restructuring plans, the approval of the remaining plans, securing financing for ongoing operations, and future operating results. Although the key components of the restructuring plan are currently being implemented and operations are continuing, significant uncertainties remain regarding their final implementation and outcomes. If the restructuring plans are not successfully implemented, it may be necessary to amend them, which would require additional approval from shareholders and creditors. Notwithstanding these material uncertainties, the management of the Company and the Group, having assessed the available information and planned measures, believes that it is appropriate to prepare the financial statements on a going concern basis. In preparing these financial statements, the following key accounting estimates and classification changes were made: - intercompany receivables and payables between Group entities in the Company\u2019s separate financial statements were classified as non-current and discounted to present value using the Group\u2019s average borrowing rate; - financial liabilities for which final agreements with creditors have not been reached (except for lease liabilities) were classified as current; - liabilities settled under approved restructuring plans were classified as non-current if their settlement is due after more than 12 months. Due to the circumstances described above, the Group and the Company may be unable to realise their assets and settle their liabilities in the normal course of business. In addition, there is a risk that the Group and the Company may be unable to secure sufficient working capital financing required for ongoing operations. The financial statements do not include any adjustments that might be necessary if the Group and the Company were unable to continue as a going concern in the foreseeable future. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-427": {
"value": "The Group\u2018s/Company\u2018s financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union (EU),
effective as at 31 December 2025 (all references to IFRS hereinafter should be construed as references to IFRS, as adopted by the EU).
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-428": {
"value": "The consolidated and separate financial statements have been prepared on the historical cost basis, except for the following: a) land classified as property, plant and equipment, which is
measured at revalued amount; b) biological assets (livestock and crops).
2.3. Consolidation Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Generally, the Group controls an entity when the Group\u2019s shareholding has more than 50% of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intragroup transactions Intragroup transactions, intragroup balances and unrealised gains resulting from intragroup transactions are eliminated. Gains or losses resulting from intragroup transactions that are included in assets are also eliminated. Unrealised losses are also eliminated, but considered as impairment indicator of the asset transferred. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-504": {
"value": "The consolidated and separate financial statements are presented in the national currency of Lithuania, the euro (EUR), and all amounts are rounded to the nearest thousand (EUR \u2018000) unless otherwise stated. The euro is the Group\u2018s and the Company\u2018s functional and presentation currency.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-505": {
"value": "Going concern basis The Group\u2019s and the Company\u2019s financial statements have been prepared on a going concern basis, as defined by the requirements of International Financial Reporting Standards (IFRS). The year 2024 was a period of significant challenges for the Group and the Company. A Group entity was required to redeem a EUR 6 million bond issue on 17 October 2024, while the Company was required to redeem a EUR 20 million green bond issue issued in 2019 on 17 December 2024. Due to financial difficulties, neither the Group entity nor the Company met these obligations by the respective maturity dates. In response to the situation, on 11 November 2024 the Group\u2019s management convened an extraordinary general meeting of shareholders, which was held on 4 December 2024. During the meeting, a decision was taken to initiate the Company\u2019s restructuring process in order to protect the interests of shareholders and creditors. On 18 August 2025, the Company\u2019s creditors approved the draft restructuring plan, which was approved by the court on 2 September 2025, and the final restructuring plan was approved on 11 Restructuring processes were initiated not only for the Company but also for a part of its controlled entities. As at the date of issuance of the financial statements, 18 entities were participating in the restructuring process (the process was initiated for a total of 27 entities; however, 9 entities exited the process after reaching interim settlements with creditors). The main objective of the restructuring is to ensure settlement of obligations to creditors and to restore the long-term solvency of the roup. As at the date of issuance of the financial statements, restructuring plans had been approved for 12 entities (including Baltic Champs, RUAB, which was disposed of after the end of the reporting period). The restructuring plans of the remaining entities have not yet been approved because final agreements with all creditors have not been reached. The ability of the Group and the Company to continue as a going concern is significantly dependent on the successful implementation of the restructuring plans and on securing sufficient financing for ongoing operations. In the Company\u2019s main restructuring plan, which also covers the Group\u2019s entities, measures aimed at restoring long-term solvency are set out. In addition to reducing operating costs, the plan includes the following key actions: \u2022 realisation of certain assets in order to reduce financial liabilities; \u2022 establishment of dairy and agricultural funds, separating activities and creating conditions to attract investors into individual business segments; \u2022 improvement of operating efficiency by optimising costs and increasing production efficiency; \u2022 realisation of the developed funds. After the end of the reporting period, the Company completed the disposal of Baltic Champs, RUAB, as envisaged in the restructuring plan. Accordingly, in the Company\u2019s financial statements this investment is classified as a non-current asset held for sale and is measured at the lower of its carrying amount and fair value less costs to sell. In the Group\u2019s financial statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of tinued operations, in accordance with IFRS requirements. Based on the circumstances outlined above, a material uncertainty exists that may cast significant doubt on the Group\u2019s and the Company\u2019s ability to continue as a going concern. This uncertainty is primarily related to the implementation of the restructuring plans, the approval of the remaining plans, securing financing for ongoing operations, and future operating results. Although the key components of the restructuring plan are currently being implemented and operations are continuing, significant uncertainties remain regarding their final implementation and outcomes. If the restructuring plans are not successfully implemented, it may be necessary to amend them, which would require additional approval from shareholders and creditors. Notwithstanding these material uncertainties, the management of the Company and the Group, having assessed the available information and planned measures, believes that it is appropriate to prepare the financial statements on a going concern basis. In preparing these financial statements, the following key accounting estimates and classification changes were made: - intercompany receivables and payables between Group entities in the Company\u2019s separate financial statements were classified as non-current and discounted to present value using the Group\u2019s average borrowing rate; - financial liabilities for which final agreements with creditors have not been reached (except for lease liabilities) were classified as current; - liabilities settled under approved restructuring plans were classified as non-current if their settlement is due after more than 12 months. Due to the circumstances described above, the Group and the Company may be unable to realise their assets and settle their liabilities in the normal course of business. In addition, there is a risk that the Group and the Company may be unable to secure sufficient working capital financing required for ongoing operations. The financial statements do not include any adjustments that might be necessary if the Group and the Company were unable to continue as a going concern in the foreseeable future. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-526": {
"value": "In the Group\u2019s financial statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of tinued operations, in accordance with IFRS requirements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-520": {
"value": "In the Group\u2019s financial statements, the assets and liabilities related to this entity are presented as held for sale, and its results are presented as results of tinued operations, in accordance with IFRS requirements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-429": {
"value": "2.2. New Standards, Amendments and Interpretations
In 2025, the Group/Company adopted all new and revised standards and interpretations issued by the International Accounting Standards Board (the IASB) and the International Financial
Reporting Interpretations Committee (IFRIC) that are relevant to their operations and effective for the reporting period beginning on 1 January 2025.
Adoption of new and/or amended IFRSs and interpretations of the International Financial Reporting Interpretations Committee (IFRIC)
(a) The following standards, amendments and interpretations are mandatory for accounting periods beginning on or after 1 January 2025
Amendments to IAS 21 Lack of Exchangeability (issued on August 2023, effective from 1 January 2025, early application is possible):
Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require an entity to apply a consistent approach to assessing whether a currency is
exchangeable into another currency and, when it is not, to determining the exchange rate to use and the disclosures to provide.
The Group and the Company has not yet evaluated the impact of the implementation of these amendments.
(b) Standards and amendments that have been approved but are not yet effective and have not been applied in advance
Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 18 December 2024, effective from 1 January 2026 with early application
permitted)
The amendments are to the own-use requirements, and hedge accounting requirements, together with related disclosures. The scope of the amendments is narrow, and only if contracts meet the specified scoping characteristics will they be in the scope of the amendments. The amendments include - clarifying the application of the \u2018own-use\u2019 requirements; permitting hedge accounting if these contracts are used as hedging instruments; and adding new disclosure requirements to enable investors to understand the eff ct of these contracts on a company\u2019s financial performance and cash flows. Amendments to IFRS 9 Financial Instruments \u2022 the own-use requirements in IFRS 9 are amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the source of production of the electricity is nature-dependent; and \u2022 the hedge accounting requirements in IFRS 9 are amended to permit an entity using a contract for nature-dependent renewable electricity with specified characteristics as a hedging instrument: o to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met; and o to measure the hedged item using the same volume assumptions as those used for the hedging instrument. Amendments to IFRS 7 Financial Instruments: Disclosures and IFRS 19 Subsidiaries without Public Accountability: Disclosures The IASB amends IFRS 7 and IFRS 19 to introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early application is permitted. The amendments shall be applied retrospectively; prior periods need not be restated to reflect the application of the amendments The Group and the Company has not yet evaluated the impact of the implementation of these amendments. Annual Improvements Volume 11 (issued on 18 July 2024 effective from 1 January 2026, earlier application is permitted) These amendments include clarifications, simplifications, corrections and changes aimed at improving the consistency of several IFRS Accounting Standards. The amendments contained in the Annual Improvements relate to: \u2022 IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a First-time Adopter \u2022 IFRS 7 Financial Instruments: Disclosures: o Gain or loss on derecognition o Disclosure of differences between the fair value and the transaction price o Disclosures on credit risk \u2022 IFRS 9 Financial Instruments: o Derecognition of lease liabilities o Transaction price \u2022 IFRS 10 Consolidated Financial Statements - Determination of a \u2018de facto agent\u2019 \u2022 IAS 7 Statement of Cash Flows - Cost Method. These amendments are mandatory for financial years beginning on or after 1 January 2026; earlier application is permitted. The Company has not yet evaluated the impact of the implementation of these amendments. Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 30 May 2024 effective from 1 January 2026; earlier application is permitted) Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features\u2014ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed. Settlement of liabilities through electronic payment systems\u2014stakeholders highlighted challenges in applying the derecognition requirements in IFRS 9 to the settlement of a financial asset or a financial liability via electronic cash transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB also decided to develop an accounting policy option to allow a company to derecognise a financial liability before it delivers cash on the settlement date if pecified criteria are met. With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features, for example features tied to ESG-linked targets. The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of either all the amendments at the same time or only the amendments to the classification of financial assets is permitted. An entity is required to apply the amendments retrospectively. An entity is not required to restate prior periods to reflect the application of the amendments, but may do so if, and only if, it is possible to do so without the use of hindsight. The Group and the Company has not yet evaluated the impact of the implementation of these amendments. IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024 effective from 1 January 2027) IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and the notes. The Group and the Company has not yet evaluated the impact of the implementation of this standard. IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued on 9 May 2024 effective from 1 January 2027) IFRS 19 creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards. However, what IFRS 19 does not do is change any of the recognition, measurement or presentation requirements set out in other IFRS Accounting Standards. The objective of the Standard is to alleviate the reporting burden for eligible subsidiaries without public accountability. ng Standards, with eligible subsidiaries applying the recognition, measurement and presentation requirements in other IFRS Accounting Standards, except for the disclosure requirements. The Group and the Company has not yet evaluated the impact of the implementation of this standard",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-468": {
"value": "2.2. New Standards, Amendments and Interpretations In 2025, the Group/Company adopted all new and revised standards and interpretations issued by the International Accounting Standards Board (the IASB) and the International Financial Reporting Interpretations Committee (IFRIC) that are relevant to their operations and effective for the reporting period beginning on 1 January 2025. Adoption of new and/or amended IFRSs and interpretations of the International Financial Reporting Interpretations Committee (IFRIC) (a) The following standards, amendments and interpretations are mandatory for accounting periods beginning on or after 1 January 2025 Amendments to IAS 21 Lack of Exchangeability (issued on August 2023, effective from 1 January 2025, early application is possible): Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require an entity to apply a consistent approach to assessing whether a currency is exchangeable into another currency and, when it is not, to determining the exchange rate to use and the disclosures to provide. The Group and the Company has not yet evaluated the impact of the implementation of these amendments. (b) Standards and amendments that have been approved but are not yet effective and have not been applied in advance Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 18 December 2024, effective from 1 January 2026 with early application permitted) The amendments are to the own-use requirements, and hedge accounting requirements, together with related disclosures. The scope of the amendments is narrow, and only if contracts
meet the specified scoping characteristics will they be in the scope of the amendments.
The amendments include - clarifying the application of the \u2018own-use\u2019 requirements; permitting hedge accounting if these contracts are used as hedging instruments; and adding new
disclosure requirements to enable investors to understand the eff
ct of these contracts on a company\u2019s financial performance and cash flows.
Amendments to IFRS 9 Financial Instruments
\u2022 the own-use requirements in IFRS 9 are amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of
renewable electricity for which the source of production of the electricity is nature-dependent; and
\u2022 the hedge accounting requirements in IFRS 9 are amended to permit an entity using a contract for nature-dependent renewable electricity with specified characteristics as a
hedging instrument:
o to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met; and
o to measure the hedged item using the same volume assumptions as those used for the hedging instrument.
Amendments to IFRS 7 Financial Instruments: Disclosures and IFRS 19 Subsidiaries without Public Accountability: Disclosures
The IASB amends IFRS 7 and IFRS 19 to introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics
The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early application is permitted.
The amendments shall be applied retrospectively; prior periods need not be restated to reflect the application of the amendments
The Group and the Company has not yet evaluated the impact of the implementation of these amendments.
Annual Improvements Volume 11 (issued on 18 July 2024 effective from 1 January 2026, earlier application is permitted)
These amendments include clarifications, simplifications, corrections and changes aimed at improving the consistency of several IFRS Accounting Standards. The amendments contained
in the Annual Improvements relate to:
\u2022 IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a First-time Adopter
\u2022 IFRS 7 Financial Instruments: Disclosures:
o Gain or loss on derecognition
o Disclosure of differences between the fair value and the transaction price
o Disclosures on credit risk
\u2022 IFRS 9 Financial Instruments:
o Derecognition of lease liabilities
o Transaction price
\u2022 IFRS 10 Consolidated Financial Statements - Determination of a \u2018de facto agent\u2019
\u2022 IAS 7 Statement of Cash Flows - Cost Method.
These amendments are mandatory for financial years beginning on or after 1 January 2026; earlier application is permitted.
The Company has not yet evaluated the impact of the implementation of these amendments.
Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 30 May 2024 effective from 1 January 2026; earlier
application is permitted)
Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features\u2014ESG-linked features in loans could affect
whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual
cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed.
Settlement of liabilities through electronic payment systems\u2014stakeholders highlighted challenges in applying the derecognition requirements in IFRS 9 to the settlement of a financial
asset or a financial liability via electronic cash transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB also decided to develop
an accounting policy option to allow a company to derecognise a financial liability before it delivers cash on the settlement date if
pecified criteria are met.
With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated
at fair value through other comprehensive income and financial instruments with contingent features, for example features tied to ESG-linked targets.
The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of either all the amendments at the same time or only the amendments
to the classification of financial assets is permitted.
An entity is required to apply the amendments retrospectively. An entity is not required to restate prior periods to reflect the application of the amendments, but may do so if, and only if,
it is possible to do so without the use of hindsight.
The Group and the Company has not yet evaluated the impact of the implementation of these amendments.
IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024 effective from 1 January 2027)
IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined
performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and
the notes.
The Group and the Company has not yet evaluated the impact of the implementation of this standard.
IFRS 19 Subsidiaries without Public Accountability: Disclosures (issued on 9 May 2024 effective from 1 January 2027)
IFRS 19 creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards. However,
what IFRS 19 does not do is change any of the recognition, measurement or presentation requirements set out in other IFRS Accounting Standards. The objective of the Standard is to
alleviate the reporting burden for eligible subsidiaries without public accountability.
ng Standards, with eligible subsidiaries applying the recognition, measurement and presentation requirements in other IFRS Accounting Standards, except for the disclosure requirements.
The Group and the Company has not yet evaluated the impact of the implementation of this standard.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-469": {
"value": "Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Generally, the Group controls an entity when the Group\u2019s shareholding has more than 50% of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-470": {
"value": "Intragroup transactions
Intragroup transactions, intragroup balances and unrealised gains resulting from intragroup transactions are eliminated. Gains or losses resulting from intragroup transactions that are
included in assets are also eliminated. Unrealised losses are also eliminated, but considered as impairment indicator of the asset transferred.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-430": {
"value": "2.4. Property, Plant and Equipment
Property, plant and equipment, except land, is stated at cost less subsequent accumulated depreciation and impairment loss. Land is stated at revalued amount.
Buildings mostly represent cow farms, workshop facilities and grain storage buildings. Plant and machinery comprise agricultural equipment and milking farm equipment.
Land mostly represents agricultural land stated at revalued amount, which is based on periodic, i.e. at least triennial, valuations by external independent valuers.
Property, plant and equipment is initially recognised at cost, including non-refundable purchase taxes and any costs directly attributable to bringing the asset into operation or moving the asset to present location. Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group/Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the statement of profit or loss in the period in which they are incurred. Increases in the carrying amount arising on revaluation of land are credited to revaluation reserve in equity. Decreases that offset previous increases of the same asset are charged against revaluation reserve directly in equity; all other decreases are charged to the statement of profit or loss. Land is not depreciated. Depreciation for other categories of property, plant and equipment (except construction in progress) is calculated using the straight-line method to write off their cost or revaluated amounts to their residual values over their estimated useful lives as follows: Buildings 20\u201350 years Plant and machinery 4\u201320 years Motor vehicles 1\u201310 years Other fixtures, fittings, tools and equipment 1-10 years Where the carrying amount of an asset is greater than its estimated recoverable amount, it is written down immediately to its recoverable amount. The assets\u2019 residual value and useful lives are reviewed annually to ensure that they match the expected pattern of consumption. Construction-in-progress represents property, plant and equipment under construction. Such assets are carried at cost, less any recognised amount of impairment loss. The cost includes designing, construction works, machinery and equipment to be installed and other direct costs. Property, plant and equipment is written off when it is disposed or when no economic benefits are expected from its use or disposal. Gain and loss on disposal is estimated by comparing the proceeds with the carrying amount of the asset disposed, and the difference is recognised under operating expenses in the statement of profit or loss. When the revalued assets are sold, the respective amounts included in revaluation reserve are transferred to retained earnings. The useful lives of property, plant and equipment are determined by management at the time of acquisition and subsequently reviewed on an annual basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-471": {
"value": "Land is stated at revalued amount. Land mostly represents agricultural land stated at revalued amount, which is based on periodic, i.e. at least triennial, valuations by external independent valuers.2.7. Biological Assets
On initial recognition and at each balance sheet date, biological assets are stated at fair value less estimated costs to sell, except where the fair value cannot be measured reliably on
initial recognition.
Agricultural produce harvested from the Group\u2019s biological assets is stated at fair value less estimated costs to sell at the point of harvest, and subsequently it is recorded as inventories
(note Inventories is cultural produce is included in biological assets only until the point of harvest.
The costs incurred during the growth period (crops, mushrooms, livestock until 1
st
lactation period) are capitalised and included in the respective category of assets. At each reporting
date, the biological assets are revalued to their fair value. The gain or loss on revaluation (the difference between the fair value and the costs incurred) is recognised under the line item
\u201cChange in fair value of biological assets in statement of profit or loss. On sales of the produce (crops, mushrooms, milk, meat), the carrying amount of the biological assets/agricultural
produce is recognised in the statement of profit or loss by type of costs incurred \u2013 all costs incurred by type under the line item \u201cCost of sales\u201d, including gain/loss from change in fair
value.
In the statement of profit or loss, the line item \u201cChange in fair value of biological assets\u201d includes: (1) gain (loss) from change in fair value of agricultural produce not sold at the reporting
date (mainly crops, as milk and mushrooms are sold immediately) and (2) gain (loss) from change in fair value of dairy cows, (2.1) during the growth period being the difference between
the costs incurred and recognised, and the fair values at reporting dates; and (2.2) during the milking period being the decrease in the fair value based on the remaining useful life of the cows; and any other changes due to changes in the inputs used for the cash flow forecasts. All other movements on the account of biological assets (note 9) are recorded as capitalised costs. The line item \u201cCost of sales\u201d includes all costs incurred to grow crops, mushrooms and produce milk and meat sold during the reporting period. The costs incurred to in relation to produce not sold at the reporting date are capitalised at initial cost, and in subsequent periods will be included in \u201cCost of sales\u201d when the produce is sold. The costs incurred to grow dairy cows are not included in \u201cCost of sales\u201d; instead, the carrying amount of cows is written- off over the useful life of the cows as the ch nge in the fair value under the line item \u201cChange in fair value of biological assets\u201c. Fair value measurement An active market exists for biological assets (e.g. livestock) or agricultural produce. The quoted price in that market is considered to be an appropriate basis for measuring the fair value of that asset. If an active market does not exist, the most recent market transaction price is used in measuring the fair value, provided that there has not been a significant change in economic circumstances between the transaction date and the balance sheet date. The acquisition cost is used as an approximation of faii value only when little biological transformation has taken place since the date of incurrence of these costs (e.g., within short time after seeding the crop or mushroom). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-472": {
"value": "Property, plant and equipment is initially recognised at cost, including non-refundable purchase taxes and any costs directly attributable to bringing the asset into operation or moving the
asset to present location.
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with
the item will flow to the Group/Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance
are charged to the statement of profit or loss in the period in which they are incurred.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-473": {
"value": "Land is not depreciated. Depreciation for other categories of property, plant and equipment (except construction in progress) is calculated using the straight-line method to write off their
cost or revaluated amounts to their residual values over their estimated useful lives as follows:
Other fixtures, fittings, tools and equipment
The lease term varies as follows:
Other fixtures, fittings, tools and equipment
Construction-in-progress represents property, plant and equipment under construction. Such assets are carried at cost, less any recognised amount of impairment loss. The cost includes
designing, construction works, machinery and equipment to be installed and other direct costs.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-431": {
"value": "2.5. Intangible Assets Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisition of subsidiary is included in 'intangible assets'. Following the initial recognition, goodwill is carried at cost less accumulated impairment loss. Goodwill is tested annually for impairment. Impairment losses on goodwill are not reversed. For the purpose of impairment testing, goodwill is allocated to each of the acquirer\u2019s cash-generating units, or groups of cash-generating units, that is expected to benefit from the synergies of the combination in which the goodwill arose, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. If goodwill has been allocated to a cash-generating unit and an operation within that unit is disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or loss on disposal, and measured on the basis of the relative values of the operation disposed of and the portion of the cash-generating unit retained. Internally generated intangible assets Development costs that are directly attributable to the design and testing of identifiable and unique products controlled by the group are recognised as intangible assets where the following criteria are met: - it is technically feasible to complete the product so that it will be available for use - management intends to complete the product and use or sell it - there is an ability to use or sell the product - it can be demonstrated how the product will generate probable future economic benefits
- adequate technical, financial and other resources to complete the development and to use or sell the product are available
- the expenditure attributable to the product during its development can be reliably measured.
Directly attributable costs that are capitalised as part of the product include employee costs and an appropriate portion of relevant overheads.
Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use.
The internally generated intangible asset with a limited useful life amortises using the straight-line method. The amortization period will be assessed and determined upon completion of
the development activity.
Other intangible assets
Amortisation of other intangible assets is calculated on a straight-line basis over the established 5 years amortisation period.
The useful lives of intangible assets are determined by management at the time the asset is acquired and reviewed on an annual basis.
Other intangible assets are tested for impairment whenever there are indications that the assets may be impaired.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-475": {
"value": "Goodwill
Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the acquired subsidiary at the date of acquisition.
Goodwill on acquisition of subsidiary is included in 'intangible assets'. Following the initial recognition, goodwill is carried at cost less accumulated impairment loss. Goodwill is tested
annually for impairment. Impairment losses on goodwill are not reversed.
For the purpose of impairment testing, goodwill is allocated to each of the acquirer\u2019s cash-generating units, or groups of cash-generating units, that is expected to benefit from the synergies
of the combination in which the goodwill arose, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units.
If goodwill has been allocated to a cash-generating unit and an operation within that unit is disposed of, the goodwill associated with the operation disposed of is included in the carrying
amount of the operation when determining the gain or loss on disposal, and measured on the basis of the relative values of the operation disposed of and the portion of the cash-generating
unit retained.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-506": {
"value": "Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisition of subsidiary is included in 'intangible assets'. Following the initial recognition, goodwill is carried at cost less accumulated impairment loss. Goodwill is tested annually for impairment. Impairment losses on goodwill are not reversed. For the purpose of impairment testing, goodwill is allocated to each of the acquirer\u2019s cash-generating units, or groups of cash-generating units, that is expected to benefit from the synergies of the combination in which the goodwill arose, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. If goodwill has been allocated to a cash-generating unit and an operation within that unit is disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or loss on disposal, and measured on the basis of the relative values of the operation disposed of and the portion of the cash-generating unit retained.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-476": {
"value": "Internally generated intangible assets
Development costs that are directly attributable to the design and testing of identifiable and unique products controlled by the group are recognised as intangible assets where the following
criteria are met:
- it is technically feasible to complete the product so that it will be available for use
- management intends to complete the product and use or sell it
- there is an ability to use or sell the product
- it can be demonstrated how the product will generate probable future economic benefits - adequate technical, financial and other resources to complete the development and to use or sell the product are available - the expenditure attributable to the product during its development can be reliably measured. Directly attributable costs that are capitalised as part of the product include employee costs and an appropriate portion of relevant overheads. Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use. The internally generated intangible asset with a limited useful life amortises using the straight-line method. The amortization period will be assessed and determined upon completion of the development activity. Other intangible assets Amortisation of other intangible assets is calculated on a straight-line basis over the established 5 years amortisation period. The useful lives of intangible assets are determined by management at the time the asset is acquired and reviewed on an annual basis. Other intangible assets are tested for impairment whenever there are indications that the assets may be impaired. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-432": {
"value": "2.6. Impairment of Non-financial Assets
Non-financial assets (other than goodwill, biological assets, inventories and deferred income tax) are reviewed for impairment whenever events or changes in circumstances indicate that
the carrying amount may not be recoverable. If such indications exist, the recoverable amount of the asset is estimated.
An impairment loss is recognised for the amount by which the asset\u2018s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2018s or cash-
generating unit\u2018s fair value less costs to sell and the value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately
identifiable cash flows (cash-generating units). Non-financial assets (other than goodwill) that suffered impairment are reviewed for possible reversal of the impairment at each reporting
date. Reversal of impairment losses recognised in prior years is recorded when there is an indication that previously recognised impairment losses no longer exist or have decreased
significantly.
When the carrying amount of an asset exceeds its recoverable amount, impairment is recognised in the statement of profit or loss. The reversal of impairment losses is recognised in
statement of profit or loss under the same line item as impairment losses.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-477": {
"value": "2.6. Impairment of Non-financial Assets Non-financial assets (other than goodwill, biological assets, inventories and deferred income tax) are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If such indications exist, the recoverable amount of the asset is estimated. An impairment loss is recognised for the amount by which the asset\u2018s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2018s or cash- generating unit\u2018s fair value less costs to sell and the value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets (other than goodwill) that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. Reversal of impairment losses recognised in prior years is recorded when there is an indication that previously recognised impairment losses no longer exist or have decreased significantly. When the carrying amount of an asset exceeds its recoverable amount, impairment is recognised in the statement of profit or loss. The reversal of impairment losses is recognised in statement of profit or loss under the same line item as impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-433": {
"value": "2.7. Biological Assets On initial recognition and at each balance sheet date, biological assets are stated at fair value less estimated costs to sell, except where the fair value cannot be measured reliably on initial recognition. Agricultural produce harvested from the Group\u2019s biological assets is stated at fair value less estimated costs to sell at the point of harvest, and subsequently it is recorded as inventories (note Inventories is cultural produce is included in biological assets only until the point of harvest. The costs incurred during the growth period (crops, mushrooms, livestock until 1 st lactation period) are capitalised and included in the respective category of assets. At each reporting date, the biological assets are revalued to their fair value. The gain or loss on revaluation (the difference between the fair value and the costs incurred) is recognised under the line item \u201cChange in fair value of biological assets in statement of profit or loss. On sales of the produce (crops, mushrooms, milk, meat), the carrying amount of the biological assets/agricultural produce is recognised in the statement of profit or loss by type of costs incurred \u2013 all costs incurred by type under the line item \u201cCost of sales\u201d, including gain/loss from change in fair value. In the statement of profit or loss, the line item \u201cChange in fair value of biological assets\u201d includes: (1) gain (loss) from change in fair value of agricultural produce not sold at the reporting date (mainly crops, as milk and mushrooms are sold immediately) and (2) gain (loss) from change in fair value of dairy cows, (2.1) during the growth period being the difference between the costs incurred and recognised, and the fair values at reporting dates; and (2.2) during the milking period being the decrease in the fair value based on the remaining useful life of the
cows; and any other changes due to changes in the inputs used for the cash flow forecasts.
All other movements on the account of biological assets (note 9) are recorded as capitalised costs.
The line item \u201cCost of sales\u201d includes all costs incurred to grow crops, mushrooms and produce milk and meat sold during the reporting period. The costs incurred to in relation to produce
not sold at the reporting date are capitalised at initial cost, and in subsequent periods will be included in \u201cCost of sales\u201d when the produce is sold. The costs incurred to grow dairy cows
are not included in \u201cCost of sales\u201d; instead, the carrying amount of cows is written- off over the useful life of the cows as the ch
nge in the fair value under the line item \u201cChange in fair value of biological assets\u201c.
Fair value measurement
An active market exists for biological assets (e.g. livestock) or agricultural produce. The quoted price in that market is considered to be an appropriate basis for measuring the fair value
of that asset. If an active market does not exist, the most recent market transaction price is used in measuring the fair value, provided that there has not been a significant change in
economic circumstances between the transaction date and the balance sheet date. The acquisition cost is used as an approximation of faii value only when little biological transformation
has taken place since the date of incurrence of these costs (e.g., within short time after seeding the crop or mushroom).
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-434": {
"value": "2.8. Financial Assets
Classification
The Group/Company classify their financial assets in the following measurement categories:
- those to be measured subsequently at fair value through other comprehensive income (FVOCI),
- those to be measured subsequently at fair value through profit or loss (FVPL), and
- those to be measured at amortised cost.
All Group\u2018s/Company\u2018s financial assets are measured at amortised cost.
Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and
therefore are all classified as current.
Measurement
Initial measurement
On initial recognition, the Group/Company measures a financial asset at its fair value plus transaction costs that are directly attributable to the acquisition of the financial asset.
Subsequent measurement
All financial assets fall within category of assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are
measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition
is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses.
Losses are presented as a separate line item in the statement of profit or loss.
Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, in which case they are recognised at
fair value. The Group/Company holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the
effective interest method.
Impairment of financial assets The Group/Company assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment approach depends on whether there has been a significant increase in credit risk. Other financial assets The Group/Company follows a three-stage model for impairment of financial assets other than trade receivables: - Stage 1 - balances, for which the credit risk has not increased significantly since initial recognition, or that have low credit risk at the reporting date. For these assets, 12-month expected credit losses ('ECL') are recognised and interest income is calculated on the gross carrying amount of the asset (that is, before deduction of loss allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. Stage 2 - comprises balances for which there have been a significant increase in credit risk since initial recognition (unless they have low credit risk at the reporting date) but that do not have objective evidence of impairment. For these assets, lifetime ECL are recognised, but interest income is still calculated on the gross carrying amount of the asset. Lifetime ECL are the expected credit losses that result from all possible default events over the expected life of the financial instrument. redit losses are the weighted average credit losses with the probability of default ('PD') as a weighting factor. - Stage 3 - comprises balances with objective evidence of impairment at the reporting date. For these assets, lifetime ECL are recognised and interest income is calculated on the net carrying amount (i.e. net of loss allowance). Financial assets are considered as credit-impaired if objective evidence of impairment exist at the reporting date. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in payments, the probability that they will enter bankruptcy or other financial reorganisation. Financial assets are written off, in whole or in part, when there is no reasonable expectation of recovery. This is generally the case when the Group determines that a debtor has no assets or sources of income that could generate sufficient cash flows to recover the amounts written off. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor. Impaired debts are written off when they are identified as uncollectible. The financial assets that are written off may still be subject to enforcement activity in order to comply with the Group\u2018s debt recovery procedures. Trade receivables The Group/Company applies the simplified approach under IFRS 9 to measure the expected credit losses by using a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on revenue-generating segments of the Group (livestock, agriculture, mushrooms & consumer packaged goods). The expected loss rates are based on the payment profiles of sales over a period of 36 month and the corresponding historical credit losses incurred over this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Group/Company has identified the EU GDP growth rate to be the most relevant factor, and accordingly, adjusts the historical loss rates based on the expected changes in this factor. Based on information stated above, the loss allowance was determined for trade receivables. Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group/Company, and default on contractual payments with past due period greater than 12 months. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-507": {
"value": "Measurement Initial measurement On initial recognition, the Group/Company measures a financial asset at its fair value plus transaction costs that are directly attributable to the acquisition of the financial asset. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-478": {
"value": "Impairment of financial assets The Group/Company assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment approach depends on whether there has been a significant increase in credit risk. Other financial assets The Group/Company follows a three-stage model for impairment of financial assets other than trade receivables: - Stage 1 - balances, for which the credit risk has not increased significantly since initial recognition, or that have low credit risk at the reporting date. For these assets, 12-month expected credit losses ('ECL') are recognised and interest income is calculated on the gross carrying amount of the asset (that is, before deduction of loss allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. Stage 2 - comprises balances for which there have been a significant increase in credit risk since initial recognition (unless they have low credit risk at the reporting date) but that do not have objective evidence of impairment. For these assets, lifetime ECL are recognised, but interest income is still calculated on the gross carrying amount of the asset. Lifetime ECL are the expected credit losses that result from all possible default events over the expected life of the financial instrument. redit losses are the weighted average credit losses with the probability of default ('PD') as a weighting factor. - Stage 3 - comprises balances with objective evidence of impairment at the reporting date. For these assets, lifetime ECL are recognised and interest income is calculated on the net carrying amount (i.e. net of loss allowance). Financial assets are considered as credit-impaired if objective evidence of impairment exist at the reporting date. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in payments, the probability that they will enter bankruptcy or other financial reorganisation. Financial assets are written off, in whole or in part, when there is no reasonable expectation of recovery. This is generally the case when the Group determines that a debtor has no assets or sources of income that could generate sufficient cash flows to recover the amounts written off. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor. Impaired debts are written off when they are identified as uncollectible. The financial assets that are written off may still be subject to enforcement activity in order to comply with the Group\u2018s debt recovery procedures.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-479": {
"value": "Trade receivables
The Group/Company applies the simplified approach under IFRS 9 to measure the expected credit losses by using a lifetime expected loss allowance for all trade receivables. To measure
the expected credit losses, trade receivables have been grouped based on revenue-generating segments of the Group (livestock, agriculture, mushrooms & consumer packaged goods).
The expected loss rates are based on the payment profiles of sales over a period of 36 month and the corresponding historical credit losses incurred over this period. The historical loss
rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Group/Company has
identified the EU GDP growth rate to be the most relevant factor, and accordingly, adjusts the historical loss rates based on the expected changes in this factor.
Based on information stated above, the loss allowance was determined for trade receivables. Trade receivables are written off when there is no reasonable expectation of recovery.
Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group/Company, and default on
contractual payments with past due period greater than 12 months.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-508": {
"value": "Trade receivables The Group/Company applies the simplified approach under IFRS 9 to measure the expected credit losses by using a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on revenue-generating segments of the Group (livestock, agriculture, mushrooms & consumer packaged goods). The expected loss rates are based on the payment profiles of sales over a period of 36 month and the corresponding historical credit losses incurred over this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Group/Company has identified the EU GDP growth rate to be the most relevant factor, and accordingly, adjusts the historical loss rates based on the expected changes in this factor. Based on information stated above, the loss allowance was determined for trade receivables. Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group/Company, and default on contractual payments with past due period greater than 12 months. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-480": {
"value": "2.9. Inventories Cost of agricultural produce harvested from the biological assets The Group measures agricultural produce harvested from the biological assets initially at its fair value less costs to sell at the point of harvest. Such value is the cost of agricultural produce. Subsequent measurement Inventories are stated at the lower of cost and net realisable value. Cost is determined under FIFO method. The cost of inventories comprises purchase price, taxes (other than those subsequently recoverable by the Group/Company from the tax authorities), transport, storage and other costs directly attributable to the acquisition of inventories. Net realisable value is the estimate of the selling price in the ordinary course of business, less the applicable selling expenses. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-437": {
"value": "2.10. Cash and Cash Equivalents
For the purposes of the cash flow statement, cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original
maturities of three months or less.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-435": {
"value": "2.12. Grants Government grants are recognised at their fair value where there is a reasonable assurance that the grant will be received and the Group/Company will comply with all attached conditions. Government grants related to assets include grants intended for purchase of property, plant and equipment. They are included in non-current liabilities as deferred income from grants, and they are credited to profit or loss on a systematic basis over the expected useful lives of the related assets. The amount of grants related to property, plant and equipment is deducted from depreciation expenses of the related asset. Government grants related to income include all grants intended for compensation of expenses already incurred, and all other grants, except the ones intended for purchase of property, plant and equipment. Government grants related to income are recognised in profit or loss over the period necessary to match them with the expenses that they are intended to compensate. Where the expenses have already been incurred in the previous periods, the grant may be recognised in profit or loss in full when received. The grants relating to income are recognised in statement of profit or loss by reducing the cost of goods sold. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-436": {
"value": "2.13. Trade Payables
Trade payables are obligations to pay for goods or services that have been acquired in an ordinary course of business. Trade payables are included in current liabilities when payment is
due within one year or less. If not, they are included in non-current liabilities.
Trade payables are initially recognised at fair value and subsequently carried at amortised cost using the effective interest rate method.
2.14. Supplier Financing Arrangement (Factoring)
Supplier financing arrangement is a reverse factoring arrangement, where a financial institution (the factor) agrees to pay amounts the Group owes to the suppliers and the Group agrees
to pay the financial institution at the same date as, or a date later than suppliers are paid. Based on the arrangements the Group authorises the factor to repay the invoices to the suppliers.
When the factor repays the invoice, the Group assumes an unconditional obligation to repay to the factor. This represents a change of the creditor with a written consent of the Group.
The moment of legal release of a debtor under obligation which is being assigned by way of factoring transaction is defined by Article 6.909, part 3, of the Lithuanian Civil Code. It
establishes that in the case of factoring, only the payment of outstanding monetary claim releases the original debtor from its obligations towards the supplier.
lly released from its obligations towards the original suppliers, even if they have transferred those amounts to the factor (third party) by way of factoring transaction. Based on the above,
the Group continues recognising liabilities until it is unconditionally and legally released from obligations towards the original suppliers.
The Group presents liabilities that are part of a reverse factoring arrangement as part of trade payables only when those liabilities have a similar nature and function to trade payables.
However, these liabilities are presented separately when the size, nature or function of those liabilities makes separate presentation relevant to an understanding of the Group\u2019s financial
position. In assessing whether it is required to present such liabilities separately, the Group considers the amounts, nature and timing of those liabilities. In the separate and consolidated
balance sheet, the Group\u2019s liabilities under the supplier financing arrangements are presented under the same line item as trade payables. The Group presents the supplier financing
arrangements as cash flows from financing activities in its consolidated statement of cash flows. The use of factoring services ensures a long-term co-operation and enables both the
Group and the suppliers to balance their cash flows by matching the payment terms to the agricultural business cycle (180-270 days).
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-481": {
"value": "2.15. Borrowings
Borrowings and bonds are recognised initially at fair value, net of transaction costs incurred. Borrowings and bonds are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption value is recognised in the statement of profit or loss over the maturity term of the borrowings using the effective interest rate
method.
Borrowings and bonds are classified as current liabilities unless the Group/Company has an unconditional right to defer settlement of the liability for a period longer than 12 months after
the balance sheet date or contractual payments are made after one year based on the agreed payment schedule.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-509": {
"value": "2.15. Borrowings Borrowings and bonds are recognised initially at fair value, net of transaction costs incurred. Borrowings and bonds are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the statement of profit or loss over the maturity term of the borrowings using the effective interest rate method. Borrowings and bonds are classified as current liabilities unless the Group/Company has an unconditional right to defer settlement of the liability for a period longer than 12 months after the balance sheet date or contractual payments are made after one year based on the agreed payment schedule. 2.17. Lease \u2013 Where the Group/Company is a Lessee Right-of-use assets are initially measured at cost, and subsequently they are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date. The right-of-use assets are depreciated under the depreciation requirements of IAS 16, Property, Plant and Equipment. If, under the lease agreement, ownership of the leased asset transfers to the Group/Company at the end of the lease term or if the cost of the right-of-use asset reflects that the Group/Company will exercise a purchase option, the Group/Company depreciates the right-of-use asset from the commencement date to the end of the useful life of the right-of-use asset. epreciates the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The lease term varies as follows: Land 2\u201398 years Buildings 1\u20135 years Plant and machinery 1\u20135 years Motor vehicles 1\u20135 years Other fixtures, fittings, tools and equipment 1\u20135 years The lease duration aligns with the long term 5-year strategy aimed at sustaining crop cultivation operations. The lease term is a non-cancellable period. The periods covered by an option to extend or terminate the lease (if any) are included in the lease term only if it is reasonably certain that the lease will be extended or terminated. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Lease liabilities related to the right-of-use of assets were measured at the present value of the remaining lease payments discounted using the annual fixed interest rate of the Group\u2019s Green Bonds, which are collateralized by substantially all of the Group\u2019s land (note 5). The interest rate applied in 2025 and 2024 was 6%. Lease payments included in the measurement of a lease liability include fixed payments (including in-substance fixed payments) and variable lease payments that depend on an index or a rate. The potential future increases in variable lease payments based on an index or rate are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. The variable lease payments that do not depend on change in an index or other variable are recognised as expense in the period when they occur. The right-of-use assets are subject to impairment (see note 2.6). Short-term lease and lease of low-value assets The Group/Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). The Group/Company also applies the lease of low-value assets recognition exemption to leases of office premises and other equipment that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense over the lease term of the assets. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-438": {
"value": "2.16. Borrowing Costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-482": {
"value": "2.16. Borrowing Costs All borrowing costs are recognised in profit or loss in the period in which they are incurred. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-510": {
"value": "2.16. Borrowing Costs All borrowing costs are recognised in profit or loss in the period in which they are incurred. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-521": {
"value": "2.16. Borrowing Costs All borrowing costs are recognised in profit or loss in the period in which they are incurred. Interest income
Interest income on financial assets measured at amortised cost is recognised on a time-proportion basis using the effective interest rate method. For the purpose of the cash flow statement,
interest received is classified as cash flows from investing activities.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-439": {
"value": "2.17. Lease \u2013 Where the Group/Company is a Lessee Right-of-use assets are initially measured at cost, and subsequently they are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date. The right-of-use assets are depreciated under the depreciation requirements of IAS 16, Property, Plant and Equipment. If, under the lease agreement, ownership of the leased asset transfers to the Group/Company at the end of the lease term or if the cost of the right-of-use asset reflects that the Group/Company will exercise a purchase option, the Group/Company depreciates the right-of-use asset from the commencement date to the end of the useful life of the right-of-use asset. epreciates the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The lease term varies as follows: Land 2\u201398 years Buildings 1\u20135 years Plant and machinery 1\u20135 years Motor vehicles 1\u20135 years Other fixtures, fittings, tools and equipment 1\u20135 years The lease duration aligns with the long term 5-year strategy aimed at sustaining crop cultivation operations. The lease term is a non-cancellable period. The periods covered by an option to extend or terminate the lease (if any) are included in the lease term only if it is reasonably certain that the lease will be extended or terminated. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Lease liabilities related to the right-of-use of assets were measured at the present value of the remaining lease payments discounted using the annual fixed interest rate of the Group\u2019s Green Bonds, which are collateralized by substantially all of the Group\u2019s land (note 5). The interest rate applied in 2025 and 2024 was 6%. Lease payments included in the measurement of a lease liability include fixed payments (including in-substance fixed payments) and variable lease payments that depend on an index or a rate. The potential future increases in variable lease payments based on an index or rate are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. The variable lease payments that do not depend on change in an index or other variable are recognised as expense in the period when they occur. The right-of-use assets are subject to impairment (see note 2.6). Short-term lease and lease of low-value assets The Group/Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12 months or less from the commencement
date and do not contain a purchase option). The Group/Company also applies the lease of low-value assets recognition exemption to leases of office premises and other equipment that
are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense over the lease term of the assets.
2.18. Lease \u2013 Where the Group/Company is a Lessor
Leases in which the Group/Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases.
Rental income is accounted for on a straight-line basis over the lease term and is included in \u201cOther income\u201c in the statement of profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-441": {
"value": "2.19. Current and Deferred Income Tax
According to the corporate income tax rate of the reporting period under the laws of the Republic of Lithuania, profits are taxed at a rate of 15% in 2024 and 16% in 2025. From 2026
onwards, the profit tax rate will be 17%. When calculating deferred income tax as of 31 December 2025, the change in profit tax rate for 2026 is taken into account and the new rate of
17% applied.
Current income tax expenses are calculated and accrued for in the separate and consolidated financial statements on the basis of information available at the moment of preparation of
the financial statements and management\u2018s estimates of income tax in accordance with Lithuanian regulatory legislation on taxation.
Deferred income tax assets are recognised only to the extent that is probable that future taxable profit will be available against which the temporary differences and accumulated tax
losses can be utilised.
Under the Lithuanian laws, the tax losses from operating activities can be carried forward indefinitely if the taxpayer continues to engage in business activities in which such losses have
been incurred. When calculating income tax, only up to 70% of current period taxable profit can be offset against tax losses carried forward from previous periods.
Deferred tax assets and liabilities are offset when they relate to taxes levied by the same taxation authority and when there is a legally enforceable right to settle on a net basis or to realise
the asset and settle the liability simultaneously.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-483": {
"value": "2.19. Current and Deferred Income Tax According to the corporate income tax rate of the reporting period under the laws of the Republic of Lithuania, profits are taxed at a rate of 15% in 2024 and 16% in 2025. From 2026 onwards, the profit tax rate will be 17%. When calculating deferred income tax as of 31 December 2025, the change in profit tax rate for 2026 is taken into account and the new rate of 17% applied. Current income tax expenses are calculated and accrued for in the separate and consolidated financial statements on the basis of information available at the moment of preparation of the financial statements and management\u2018s estimates of income tax in accordance with Lithuanian regulatory legislation on taxation. Deferred income tax assets are recognised only to the extent that is probable that future taxable profit will be available against which the temporary differences and accumulated tax losses can be utilised. Under the Lithuanian laws, the tax losses from operating activities can be carried forward indefinitely if the taxpayer continues to engage in business activities in which such losses have been incurred. When calculating income tax, only up to 70% of current period taxable profit can be offset against tax losses carried forward from previous periods. Deferred tax assets and liabilities are offset when they relate to taxes levied by the same taxation authority and when there is a legally enforceable right to settle on a net basis or to realise the asset and settle the liability simultaneously. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-440": {
"value": "2.20. Revenue Recognition
Revenue is recognised at the fair value of the consideration received or receivable for goods and services sold in the ordina ry course of business. Revenue is presented net of value-
added tax, rebates and discounts (also after elimination of intragroup sales in case of consolidated revenue).
The Group/Company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Group/Company, and the
specific criteria have been met in respect of each type of the Group's/Company\u2019s activities as described below.
The Group/Company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction, and the specific nature of each arrangement.
Revenue is measured with reference to the transaction prices agreed under the contracts. The consideration becomes receivable mostly when the legal title of ownership has been
transferred.
The Group disaggregates revenue from contracts with customers based on operating segments as follows: dairy, crop growing, mushrooms growing, consumer packaged goods, and
other. The Group considers this to be the most appropriate way of disaggregation as it reflects the profile of the Group's activities and the amounts, timing, uncertainty of the Group's
revenue and cash flows.
Sales of goods
The Group produces and sells a range of agricultural produce in an open market. Revenue from sales of goods is recognised when the products are delivered by the Group entity to the
customer. Delivery occurs when the products have been shipped to the specified location, the obsolescence and loss risks have been transferred to the customer, and the customer has
accepted the products in accordance with the sales contract. The Group enters in no contracts with multiple performance obligations.
are transferred to the customer on the same date as the invoice date, and accordingly, revenue is recognised at the point of time rather than over time.
Sales of services Revenue from sales of services is recognised at the time of sale of services to a customer, as the services provided by the Group are not continuous in nature and do not include multiple performance obligations . Interest income Interest income on financial assets measured at amortised cost is recognised on a time-proportion basis using the effective interest rate method. For the purpose of the cash flow statement, interest received is classified as cash flows from investing activities. Financing components The Group has no contracts where a period between the sale date of goods and services to a customer and the settlement date by customer for those goods and services would be longer than one year. Accordingly, the Group does not adjust the transaction prices for the time value of money. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-486": {
"value": "Sales of services Revenue from sales of services is recognised at the time of sale of services to a customer, as the services provided by the Group are not continuous in nature and do not include multiple performance obligations ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-484": {
"value": "For the purpose of the cash flow statement, interest received is classified as cash flows from investing activities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-442": {
"value": "2.21. Employee Benefits
Social security contributions
The Group/Company pays social security contributions to the State Social Security Fund (the Fund) on behalf of its employees based on the defined contribution plan in accordance with
the local legal requirements. A defined contribution plan is a plan under which the Group/Company pays fixed contributions into the Fund and will have no legal or constructive obligations
to pay further contributions if the Fund does not hold sufficient assets to pay all employees benefits relating to employee service in the
rrent and prior period. Social security contributions are recognised as expenses on an accrual basis and included in payroll expenses.
Employee share option plan \u2013 share-based payments
For details on share-based payments plan refer to note 2.22.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-487": {
"value": "2.21. Employee Benefits Social security contributions The Group/Company pays social security contributions to the State Social Security Fund (the Fund) on behalf of its employees based on the defined contribution plan in accordance with the local legal requirements. A defined contribution plan is a plan under which the Group/Company pays fixed contributions into the Fund and will have no legal or constructive obligations to pay further contributions if the Fund does not hold sufficient assets to pay all employees benefits relating to employee service in the rrent and prior period. Social security contributions are recognised as expenses on an accrual basis and included in payroll expenses. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-485": {
"value": "2.22. Share-based Payments The Group has an employee share option plan that was approved in 2019. Under the plan, the participants are granted the options to receive the Company\u2019s shares for no consideration, which only vest if the service condition is met. The service condition for the option receiver is to complete a 3-year term of service with the Group. After the condition is met, an employee obtains the right to exercise the option. There are no other conditions for the receiver. If the receiver does not fulfil the service condition, the option will become no longer effective and the employee will not obtain the right to exercise the option. The option becomes no longer effective in the event of commencement of any restructuring, bankruptcy, liquidation or similar proceedings of the Company that continue and/or end with the liquidation of the Company; also, if both parties (the Company and the receiver) agree to terminate the share option contract; and if the receiver has caused damage to the Company through his actions or omissions. Due to the restructuring process of AUGA group, RAB, which entered into force in 2025, stock option agreements that were concluded in 2024 and must be exercised during the restructuring, will be reviewed. These share-based payments to employees are equity-settled only. When exercisable, each option is convertible into one ordinary share. The shares will be issued from the reserve for share-based payments to employees (that was formed and approved by the shareholders), with the nominal value of EUR 0.29 each, thereby increasing the Company\u2019s share capital. Options are granted under the plan for no consideration. There are no social security contributions or income tax that would become payable by the Company at the time of exercising the options (or any other time during the vesting period), and that should be accrued in the liabilities. The total cumulative expenses of share-based payments are calculated using the formula set out below. The expenses are accounted for in the statement of profit or loss and reversed in equity in the balance sheet based on the days lapsed since the grant date until the option exercise date. The Group/Company reviews annually the effective share option contracts to reflect as accurately as possible the number of equity instruments expected to be vested to the employees. The following formula is used to calculate the total cumulative expenses of share-based payments:
Share price at grant date x shares granted x (1 \u2013 annual staff turnover rate) ^ (vesting period)
Where:
Share price is based on the closing price of the Group\u2019s/Company\u2019s shares on Nasdaq stock exchange at the grant date;
Grant date is the date of the share option contract entered into between the Group/Company and the receiver of share options, as all the terms and conditions are set forth in this contract
and there are no other arrangements that would need to be confirmed at a later date;
Shares granted are the shares to be granted to an employee under the share option contract at the end of the vesting period;
Staff turnover rate: the probability of exercise of option is adjusted by the expected staff turnover rate during the vesting period. The rate is calculated using the historical data on staff
turnover over the last 2 years. The historical staff turnover data includes the turnover only in those job positions that are entitled to receive the share-based payments. The turnover rate
in other job positions is excluded from the above staff turnover rate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-443": {
"value": "2.23. Segment Reporting
Management has determined the operating segments based on the reports delivered to the Board of Directors that are used to make strategic decisions. The operating segments defined
by the Group are as follows: dairy, crop growingand consumer packaged goods.
The management of the Group also assesses individually the performance of each agricultural entity. The individual performance of these entities is analysed based on the gross profit
margins of individual operating segments: mushroom growing segment, milk production and cattle sale (dairy segment), crop growing such as wheat, rapeseed, barley, etc., as well as
crop trading, agricultural services and land rent (crop growing segment).
The Group\u2018s expenses that may be directly attributed to the specific operating segment are allocated to the respective segment. Expenses of the Group entities that are attributed to more
than one operating segment are allocated on a proportionate basis in line with the pre-set procedure for allocation of expenses.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-444": {
"value": "2.27. Expense recognition
Expenses are recognized in the Statement of Profit or Loss and Other Comprehensive Income on an accrual basis when they are incurred.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-446": {
"value": "2.28. Discontinued operations
A discontinued operation is a component of an entity's operations that:
- is a separate significant business or geographical area,
- is sold or classified as such,
- is part of a coordinated plan of operations.
When an operation is classified, its results are presented separately from the results of continuing operations in the income statement for both the reporting and comparative periods. The
results of discontinued operations include:
- profit or loss from the operation itself,
- profit or loss from the disposal, closure or write-off of the operation.
This policy ensures transparency and comparability in the financial statements, clearly reflecting the economic impact of the discontinued operation from the continuing operation.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-12": {
"value": "3. Risk Management 3.1 Financial Risk Management Financial risk factors The Group's and the Company's activities expose them to financial risks: market risk (including foreign exchange risk, cash flow and fair value interest rate risk), credit risk, liquidity risk. The Group's overall risk management policy focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Group. The Board of Directors is responsible for the risk management policies and procedures. Market risk (i) Foreign exchange risk The absolute majority of the Group\u2018s transactions were conducted in the euros (EUR). Considering that the Group's companies do not have significant currency exchange rate risk concentration, they have not used any financial instruments to hedge against currency exchange rate risks. (ii) Cash flow and fair value interest rate risk The Group's exposure to cash flow interest rate risk arises from borrowings with floating interest rate. The Group's financial liabilities include borrowings and lease liabilities with floating interest rates linked to EURIBOR. Interest rates on the absolute majority of bank borrowings and lease liabilities are repriced every 3 or 6 months. Interest rates on other borrowings are repriced monthly or every 3 months. Bond interest rates are usually fixed. The Group's cash flow and interest rate risk is continuously monitored by the Group's management. It analyses its exposure to interest rate risk on a dynamic basis, by taking into consideration refinancing, renewal of existing financing instruments, alternative financing sources. Based on these scenarios, the Group calculates the impact of the identified shift in interest rate on profit or loss. As of December 31, 2025, the Group's financial liabilities with variable interest rates amounted to EUR 29,086 thousand (December 31, 2024 \u2013 EUR 43,238 thousand), all of which were denominated in euros. If the variable interest rate (directly dependent on EURIBOR) changed by 1 percentage point (hereinafter \u2013 p.p.), the annual impact on the Group's results would be EUR 291 thousand before tax (2024 \u2013 EUR 438 thousand). The fair value of financial liabilities with variable interest rates approximately corresponds to their carrying amounts. The average calculated interest rate of the Group's financial liabilities with variable interest rates as of December 31, 2025, was 7.23% (2024 \u2013 7.33%). As of December 31, 2025, the Group's fixed interest rate was 7.64% (2024 \u2013 8.11%). The Group\u2019s and the Company\u2019s bonds and other financial liabilities bear fixed interest rates. Further details on these liabilities are provided in note 16. Lease liabilities are accounted for using both fixed and variable interest rates. Further information on lease liabilities is disclosed in note 17. Details regarding the Company\u2019s discounted payables and receivables are provided in note 32. Credit risk Credit risk is managed at the Group level. The Group's management is responsible for credit risk management. Credit risk arises from cash and cash equivalents, as well as credit exposures to customers, mainly related to outstanding receivables and loans granted. Maximum exposure to credit risk Maximum exposure to credit risk at the balance sheet date is equal to the carrying amount of each category of amounts receivable, as presented below. The Group holds no collateral to secure these amounts receivable. GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Trade receivables 4,006 6,757 - 3 Subsidies and grants receivable from the National Paying Agency (NPA) 2,376 775 - - Receivable from natural persons 70 108 - 9 Loan granted (536) - - - Other receivables 7 7 3,265 3,265 Trade receivables from subsidiaries - - 8,272 6,018 Dividends receivable from subsidiaries - - 1,079 1,079 The impact of discounting on the debts of subsidiaries - - (3,190) (3,308) Cash and cash equivalents 668 1,718 2 3 Total 6,591 9,365 9,428 7,069 Trade receivables The Group sells most of its products to wholesalers and has policies in place to ensure that sales of products are made only to customers with an appropriate credit history. Before entering into a transaction with a customer, the Group assesses the credit quality, taking into account its financial position, past experience and other factors. A credit period is awarded only to a few customers who are well known to the Group and have good credit history. The Group has credit risk concentration as exposures are distributed among several key customers that are the strongest players in the local agricultural market (see note 22). To calculate the expected credit loss, the Group relies on an analysis of changes in receivables. This analysis uses the balances of receivables from clients at the beginning and end of the year and evaluates the payments made or offsets performed. This allows for the calculation of the portion of client debt that was not repaid within the stipulated period. In this way, the percentage expressions of unpaid debts in different overdue receivables groups are determined. The determined ratios are applied to the year-end receivables balances according to the overdue group, thus calculating the expected credit loss Movement in loss allowance for trade receivables during the year: GROUP COMPANY Carrying amount of loss allowance for trade receivables at 1 January 2024 (197) - Decrease in loss allowance for trade receivables during the year, recognised in profit or loss 47 - Carrying amount of loss allowance for trade receivables at 31 December 2024 (150) - Increase in loss allowance for trade receivables during the year, recognised in profit or loss (56) (2) Carrying amount of loss allowance for trade receivables at 31 December 2025 (206) (2) Movement in loss allowance for other receivables during the year: Carrying amount of loss allowance for other receivables at 1 January 2024 - - Receivables written off during the year as uncollectible 536 - Unused amount reversed - Carrying amount of loss allowance for other receivables at 31 December 2024 536 - Receivables written off during the year as uncollectible (536) - Unused amount reversed - - Carrying amount of loss allowance for other receivables at 31 December 2025 - - Calculation of loss rates and loss allowances for the Group\u2019s trade receivables: Credit quality of the Group\u2019s trade receivables Receivables not past due Past due from 1 to 30 days Past due from 31 to 90 days Past due over 90 days Total At 31 December 2025 Expected credit loss rate 0.00% 0.51% 0.98% 24.49% Total trade receivables, gross 1,852 567 446 812 3,676 Loss allowance (note 11) - (3) (4) (199) (206) Total trade receivables, net at 31 December 2025 1,852 564 442 613 3,470 At 31 December 2024 - - - - - Expected credit loss rate 0.09% 0.00% 0.00% 23.13% - Total trade receivables, gross 4,404 536 1,337 631 6,907 Loss allowance (note 11) (4) - - (146) (150) Total trade receivables, net at 31 December 2024 4,400 536 1,337 485 6,757 Subsidies and grants receivable from the NPA, receivables from natural persons, loan granted and other receivables Group\u2019s other receivables at amortised cost, including loans granted and non-current receivables, were attributed to the following impairment stages: Credit quality of other receivables at amortised cost Stage 1 (12-month ECL) Stage 2 (lifetime ECL) Stage 3 (lifetime ECL) Total At 31 December 2025 Expected credit loss rate 0.0% - Receivables from the NPA 2,376 - - 2,376 Receivables from private individuals 70 - - 70 Loan granted - - - - Other receivables 7 - - 7 Carrying amount, gross 2,453 - - 2,453 Loss allowance - - - - Total other receivables, net at 31 December 2025 2,453 - - 2,453 At 31 December 2024 Expected credit loss rate 0.0% - Receivables from the NPA 775 - - 775 Receivables from employees 108 - - 108 Loan granted - - 536 536 Other receivables 7 - - 7 Carrying amount, gross 890 - 536 1,426 Loss allowance - - (536) (536) Total other receivables, net at 31 December 2024 890 - - 890 Subsidies and grants receivable from the National Paying Agency (NPA) represent accumulated amounts of direct and ecological subsidies for 2025 that are expected to be received during the first half of 2026. As at 31 December 2025, the Group had receivable amount of subsidies equal to EUR 2,376 thousand (31 December 2024: EUR 775 thousand). Receivables from the NPA represent direct subsidies receivable for crops and milk, which are paid by the first half of the next year and are in control of the State, and therefore, they are considered as low risk. Receivables from employees are also considered as low risk. No loss allowance was recognised for Stage 1 receivables, since the expected credit loss rates were immaterial. A loan of EUR 536 thousand granted to UAB Ars Ingenii was measured at amortised cost as at 31 December 2023. As at that date, the total allowance for expected credit losses on this loan amounted to EUR 1 thousand. In 2023, the repayment schedule of the loan granted to UAB Ars Ingenii was revised, setting the final repayment date to 31 August 2025. However, in 2024, bankruptcy proceedings were initiated against this company, and as a result, as at 31 December 2024, an allowance was recognised for the full amount of the loan. Cash and cash equivalents The counterparty risk of banks and financial institutions is managed through careful selection of counterparties and continuous monitoring of their risk level. The risk and probability of default of banks and financial institutions is based on the ratings awarded by the rating agencies Moody's, Standard & Poor's and Fitch. Therefore, the lowest expected credit loss rate (0.01%) was applied when calculating expected credit losses for cash and cash equivalents. As of December 31, 2025, the Group holds 88% (as of December 31, 2024 \u2013 90.00%) of its cash balances in accounts with banks that have an investment-grade long-term borrowing rating assigned by international rating agencies such as Moody's, Standard & Poor's, or Fitch Ratings. The Company holds all its cash balances in accounts with banks that have an investment-grade long-term borrowing rating assigned by international rating agencies such as Moody's, Standard & Poor's, or Fitch Ratings. Liquidity risk Cash flow forecasting is performed at the Group entities, which are aggregated by the Group's Finance Department. The Group's Finance Department monitors rolling forecast of the Group's liquidity requirements to ensure it has sufficient cash to meet operational needs. Such forecasting takes into consideration the Group's debt financing plans, covenant compliance, compliance with internal balance ratio targets and other material information. Borrowed capital accounts for a large share of the Group's total pital. Borrowed capital is managed by the Group\u2019s cash pool, whose one of goals is more efficient managing of the Group\u2019s cash. As described in Note 2.1, the Company and certain Group entities with significant liabilities to financial institutions were undergoing restructuring as at the date of issuance of these financial statements. Taking this into account, and considering that restructuring proceedings had been initiated for the Company and certain Group entities, the Group and the Company made the following adjustments: - As of 31 December 2024 all financial liabilities were classified as current, as no agreements with creditors had been reached by the date of issuance of the financial statements; - As of 31 December 2025, financial liabilities, where restructurisation plans were approved, were classified as current or non-current depending on the payment schedule set in restructurisation plan; financial liabilities were agreement with creditors was not yet reached as of year end, were classified as current; - The Company\u2019s trade payables to Group entities were classified as non-current (due in year five and beyond), based on the restructuring plan, which anticipates that payments to Group entities will be made primarily after settling obligations to external (i.e., non-Group) creditors. Due to the circumstances described above, financial liabilities are presented as on-demand amounts where agreements were not reached and based on schedule where agreements have been reached, while lease liabilities are recognised based on contractual terms, as the lease agreements are essential to the Group\u2019s operations and are considered material contracts. On-demand payables include guarantees issued by the Group or the Company, which represent the most accurate position of the Group/Company as at the balance sheet date. The table below presents information on the Group\u2019s financial liabilities, grouped by the remaining time until the contractual maturity date as at the balance sheet date. The amounts in this table represent undiscounted contractual cash flows. Contractual cash flows GROUP Carrying amount Total On demand Within 1 year Between 1 and 2 years Between 3 and 4 years Over 5 years and later At 31 December 2025 Borrowings (note 16) 80,741 90,572 - 63,683 11,888 15,001 - Lease liabilities (note 17) 39,082 47,674 - 10,275 10,334 13,267 13,798 Guarantees issued - - - - - - - Supplier financing arrangements (note 20) - - - - - - - Trade and other payables (note 20, 21) 14,288 14,288 - 9,188 2,550 2,550 - Total 134,111 152,534 - 83,146 24,772 30,818 13,798 At 31 December 2024 - - - - - - Borrowings (note 16) 83,644 83,644 83,644 - - - - Lease liabilities (note 17) 48,172 59,838 - 12,097 11,066 16,601 20,074 Guarantees issued - 232 232 - - - - Supplier financing arrangements (note 20) 1,150 1,204 - 1,204 - - - Trade and other payables (note 20, 21) 25,318 25,318 - 25,318 - - - Total 158,284 170,236 83,876 38,620 11,066 16,601 20,074 As of December 31, 2025, the Group's current liabilities exceeded its current assets by EUR 46,030 thousand (as of December 31, 2024 \u2013 the Group's current liabilities exceeded its current assets by EUR 76,871 thousand). The current ratio (current assets / current liabilities) was 0.41 (2024 \u2013 0.39), while the quick ratio (current assets excluding biological assets and inventories / current liabilities) was 0.11 (2024 \u2013 0.10). The significant deterioration in the ratios was due to the aforementioned circumstances \u2013 the Company and the Group classify financial liabilities as short-term until agreements with creditors are reached and also part of debts will be settled based on asset sales in 2026 under restructurisation plans. Group\u2019s business continuity risk management is described in note 2.1. The table below presents information on the Company\u2019s financial liabilities, grouped by the remaining time until the contractual maturity date as at the balance sheet date. The amounts in this table represent undiscounted contractual cash flows. Compliance with financial covenants set under the loan and bond agreements As at 31 December 2025, due to the fact that the Company and certain Group entities had initiated restructuring processes and have approved restructurisation plans, covenants are not calculated as the Company and Group entities must comply with restructurisation plans rather than specific covenants. However, as of 31 December 2025 agreements with part of the creditors by the Group have not been reached and these obligations were not refinanced or contractually extended. Total amount of such obligations was EUR 9,508 thousand. As at 31 December 2024, due to the fact that the Company and certain Group entities had initiated restructuring processes, financial liabilities were classified as current. The Company and the Group had not received confirmation that no sanctions would be imposed for breaches of financial covenants by the financed entities. As at 31 December 2024, the Company and the Group had not fulfilled certain debt redemption obligations, and as at the date of issuance of the financial statements, these obligations had not been refinanced or contractually extended (i.e., the final contractual maturity date had passed and no new agreements had been signed): Group Company Loans from credit institutions 7,549 888 Credit lines 11,974 - Bonds 27,400 21,400 Total 46,923 22,288",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-445": {
"value": "Market risk
(i) Foreign exchange risk
The absolute majority of the Group\u2018s transactions were conducted in the euros (EUR).
Considering that the Group's companies do not have significant currency exchange rate risk concentration, they have not used any financial instruments to hedge against currency
exchange rate risks.
(ii) Cash flow and fair value interest rate risk
The Group's exposure to cash flow interest rate risk arises from borrowings with floating interest rate.
The Group's financial liabilities include borrowings and lease liabilities with floating interest rates linked to EURIBOR. Interest rates on the absolute majority of bank borrowings and lease
liabilities are repriced every 3 or 6 months. Interest rates on other borrowings are repriced monthly or every 3 months. Bond interest rates are usually fixed.
The Group's cash flow and interest rate risk is continuously monitored by the Group's management. It analyses its exposure to interest rate risk on a dynamic basis, by taking into
consideration refinancing, renewal of existing financing instruments, alternative financing sources. Based on these scenarios, the Group calculates the impact of the identified shift in
interest rate on profit or loss.
As of December 31, 2025, the Group's financial liabilities with variable interest rates amounted to EUR 29,086 thousand (December 31, 2024 \u2013 EUR 43,238 thousand), all of which were
denominated in euros. If the variable interest rate (directly dependent on EURIBOR) changed by 1 percentage point (hereinafter \u2013 p.p.), the annual impact on the Group's results would
be EUR 291 thousand before tax (2024 \u2013 EUR 438 thousand).
Breakdown of the Group\u2018s and the Company\u2018s financial liabilities bearing interest (considering bank borrowings and other borrowings, bonds and lease liabilities) (by carrying amount):
Liabilities with floating interest rate
Liabilities with fixed interest rate
Borrowings from credit institutions
Other financial liabilities
The fair value of financial liabilities with variable interest rates approximately corresponds to their carrying amounts. The average calculated interest rate of the Group's financial liabilities
with variable interest rates as of December 31, 2025, was 7.23% (2024 \u2013 7.33%). As of December 31, 2025, the Group's fixed interest rate was 7.64% (2024 \u2013 8.11%).
The Group\u2019s and the Company\u2019s bonds and other financial liabilities bear fixed interest rates. Further details on these liabilities are provided in note 16.
Lease liabilities are accounted for using both fixed and variable interest rates. Further information on lease liabilities is disclosed in note 17.
Details regarding the Company\u2019s discounted payables and receivables are provided in note 32.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-488": {
"value": "(i) Foreign exchange risk The absolute majority of the Group\u2018s transactions were conducted in the euros (EUR). Considering that the Group's companies do not have significant currency exchange rate risk concentration, they have not used any financial instruments to hedge against currency exchange rate risks. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-511": {
"value": "Considering that the Group's companies do not have significant currency exchange rate risk concentration, they have not used any financial instruments to hedge against currency exchange rate risks. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-447": {
"value": "Credit risk is managed at the Group level. The Group's management is responsible for credit risk management. Credit risk arises from cash and cash equivalents, as well as credit exposures to customers, mainly related to outstanding receivables and loans granted.Maximum exposure to credit risk
Maximum exposure to credit risk at the balance sheet date is equal to the carrying amount of each category of amounts receivable, as presented below. The Group holds no collateral to
secure these amounts receivable.
Subsidies and grants receivable from the National Paying Agency
Receivable from natural persons
Trade receivables from subsidiaries
Dividends receivable from subsidiaries
The impact of discounting on the debts of subsidiaries
Cash and cash equivalents
Trade receivables
The Group sells most of its products to wholesalers and has policies in place to ensure that sales of products are made only to customers with an appropriate credit history. Before entering
into a transaction with a customer, the Group assesses the credit quality, taking into account its financial position, past experience and other factors. A credit period is awarded only to a
few customers who are well known to the Group and have good credit history. The Group has credit risk concentration as exposures are distributed among several key customers that
are the strongest players in the local agricultural market (see note 22).
To calculate the expected credit loss, the Group relies on an analysis of changes in receivables. This analysis uses the balances of receivables from clients at the beginning and end of
the year and evaluates the payments made or offsets performed. This allows for the calculation of the portion of client debt that was not repaid within the stipulated period. In this way,
the percentage expressions of unpaid debts in different overdue receivables groups are determined. The determined ratios are applied to the year-end receivables balances according to
the overdue group, thus calculating the expected credit loss
Movement in loss allowance for trade receivables during the year:
Carrying amount of loss allowance for trade receivables at 1 January 2024
Decrease in loss allowance for trade receivables during the year, recognised in profit or loss
Carrying amount of loss allowance for trade receivables at 31 December 2024
Increase in loss allowance for trade receivables during the year, recognised in profit or loss
Carrying amount of loss allowance for trade receivables at 31 December 2025
Movement in loss allowance for other receivables during the year:
Carrying amount of loss allowance for other receivables at 1 January 2024
Receivables written off during the year as uncollectible
Carrying amount of loss allowance for other receivables at 31 December 2024
Receivables written off during the year as uncollectible
Carrying amount of loss allowance for other receivables at 31 December 2025
Calculation of loss rates and loss allowances for the Group\u2019s trade receivables:
Credit quality of the Group\u2019s trade receivables
Past due from 1 to 30
days
Past due from 31
to 90 days
Expected credit loss rate
Total trade receivables, gross
Total trade receivables, net at 31 December 2025
Expected credit loss rate
Total trade receivables, gross
Total trade receivables, net at 31 December 2024
Subsidies and grants receivable from the NPA, receivables from natural persons, loan granted and other receivables
Group\u2019s other receivables at amortised cost, including loans granted and non-current receivables, were attributed to the following impairment stages:
Credit quality of other receivables at amortised cost
Stage 2 (lifetime ECL) Stage 3 (lifetime ECL) Total
Expected credit loss rate
Receivables from private individuals
Total other receivables, net at 31 December 2025
At 31 December 2024
Expected credit loss rate
Receivables from employees
Total other receivables, net at 31 December 2024
Subsidies and grants receivable from the National Paying Agency (NPA) represent accumulated amounts of direct and ecological subsidies for 2025 that are expected to be received
during the first half of 2026. As at 31 December 2025, the Group had receivable amount of subsidies equal to EUR 2,376 thousand (31 December 2024: EUR 775 thousand).
Receivables from the NPA represent direct subsidies receivable for crops and milk, which are paid by the first half of the next year and are in control of the State, and therefore, they are
considered as low risk.
Receivables from employees are also considered as low risk. No loss allowance was recognised for Stage 1 receivables, since the expected credit loss rates were immaterial.
A loan of EUR 536 thousand granted to UAB Ars Ingenii was measured at amortised cost as at 31 December 2023. As at that date, the total allowance for expected credit losses on this
loan amounted to EUR 1 thousand. In 2023, the repayment schedule of the loan granted to UAB Ars Ingenii was revised, setting the final repayment date to 31 August 2025. However, in
2024, bankruptcy proceedings were initiated against this company, and as a result, as at 31 December 2024, an allowance was recognised for the full amount of the loan.
Cash and cash equivalents
The counterparty risk of banks and financial institutions is managed through careful selection of counterparties and continuous monitoring of their risk level. The risk and probability of
default of banks and financial institutions is based on the ratings awarded by the rating agencies Moody's, Standard & Poor's and Fitch. Therefore, the lowest expected credit loss rate
(0.01%) was applied when calculating expected credit losses for cash and cash equivalents.
As of December 31, 2025, the Group holds 88% (as of December 31, 2024 \u2013 90.00%) of its cash balances in accounts with banks that have an investment-grade long-term borrowing rating assigned by international rating agencies such as Moody's, Standard & Poor's, or Fitch Ratings. The Company holds all its cash balances in accounts with banks that have an investment-grade long-term borrowing rating assigned by international rating agencies such as Moody's, Standard & Poor's, or Fitch Ratings. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-489": {
"value": "Movement in loss allowance for trade receivables during the year: GROUP COMPANY Carrying amount of loss allowance for trade receivables at 1 January 2024 (197) - Decrease in loss allowance for trade receivables during the year, recognised in profit or loss 47 - Carrying amount of loss allowance for trade receivables at 31 December 2024 (150) - Increase in loss allowance for trade receivables during the year, recognised in profit or loss (56) (2) Carrying amount of loss allowance for trade receivables at 31 December 2025 (206) (2) Movement in loss allowance for other receivables during the year: Carrying amount of loss allowance for other receivables at 1 January 2024 - - Receivables written off during the year as uncollectible 536 - Unused amount reversed - Carrying amount of loss allowance for other receivables at 31 December 2024 536 - Receivables written off during the year as uncollectible (536) - Unused amount reversed - - Carrying amount of loss allowance for other receivables at 31 December 2025 - - Calculation of loss rates and loss allowances for the Group\u2019s trade receivables: Credit quality of the Group\u2019s trade receivables Receivables not past due Past due from 1 to 30 days Past due from 31 to 90 days Past due over 90 days Total At 31 December 2025 Expected credit loss rate 0.00% 0.51% 0.98% 24.49% Total trade receivables, gross 1,852 567 446 812 3,676 Loss allowance (note 11) - (3) (4) (199) (206) Total trade receivables, net at 31 December 2025 1,852 564 442 613 3,470 At 31 December 2024 - - - - - Expected credit loss rate 0.09% 0.00% 0.00% 23.13% - Total trade receivables, gross 4,404 536 1,337 631 6,907 Loss allowance (note 11) (4) - - (146) (150) Total trade receivables, net at 31 December 2024 4,400 536 1,337 485 6,757 Group\u2019s other receivables at amortised cost, including loans granted and non-current receivables, were attributed to the following impairment stages: Credit quality of other receivables at amortised cost Stage 1 (12-month ECL) Stage 2 (lifetime ECL) Stage 3 (lifetime ECL) Total At 31 December 2025 Expected credit loss rate 0.0% - Receivables from the NPA 2,376 - - 2,376 Receivables from private individuals 70 - - 70 Loan granted - - - - Other receivables 7 - - 7 Carrying amount, gross 2,453 - - 2,453 Loss allowance - - - - Total other receivables, net at 31 December 2025 2,453 - - 2,453 At 31 December 2024 Expected credit loss rate 0.0% - Receivables from the NPA 775 - - 775 Receivables from employees 108 - - 108 Loan granted - - 536 536 Other receivables 7 - - 7 Carrying amount, gross 890 - 536 1,426 Loss allowance - - (536) (536) Total other receivables, net at 31 December 2024 890 - - 890 11. Trade and Other Receivables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Trade receivables 3,676 6,907 2 71 Subsidies and grants receivable from the National Paying Agency (NPA) 2,376 775 - -- Receivables from natural persons 70 108 - 9 Loan granted - 536 - - Other receivables 7 7 3,265 3,265 Dividends receivable from subsidiaries - - 1,079 1,079 Trade receivables from subsidiaries - - 8,272 6,018 Discounted receivables from subsidiaries - - (3,190) (3,308) Total 6,129 8,333 9,428 7,134 Less: loss allowance for other receivables (206) (686) (2) (68) Trade and other receivables, net 5,923 7,647 9,426 7,066 Non-current portion - - 9,426 7,054 Current portion 5,923 7,647 - 12 After discounting the debts of the Company's group companies, amounts receivable from group companies were reclassified to long-term trade and other receivables within one year. More detailed information on discounting of amounts receivable from group companies is described in Note 32.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-512": {
"value": "Calculation of loss rates and loss allowances for the Group\u2019s trade receivables: Credit quality of the Group\u2019s trade receivables Receivables not past due Past due from 1 to 30 days Past due from 31 to 90 days Past due over 90 days Total At 31 December 2025 Expected credit loss rate 0.00% 0.51% 0.98% 24.49% Total trade receivables, gross 1,852 567 446 812 3,676 Loss allowance (note 11) - (3) (4) (199) (206) Total trade receivables, net at 31 December 2025 1,852 564 442 613 3,470 At 31 December 2024 - - - - - Expected credit loss rate 0.09% 0.00% 0.00% 23.13% - Total trade receivables, gross 4,404 536 1,337 631 6,907 Loss allowance (note 11) (4) - - (146) (150) Total trade receivables, net at 31 December 2024 4,400 536 1,337 485 6,757 Subsidies and grants receivable from the NPA, receivables from natural persons, loan granted and other receivables Group\u2019s other receivables at amortised cost, including loans granted and non-current receivables, were attributed to the following impairment stages: Credit quality of other receivables at amortised cost Stage 1 (12-month ECL) Stage 2 (lifetime ECL) Stage 3 (lifetime ECL) Total At 31 December 2025 Expected credit loss rate 0.0% - Receivables from the NPA 2,376 - - 2,376 Receivables from private individuals 70 - - 70 Loan granted - - - - Other receivables 7 - - 7 Carrying amount, gross 2,453 - - 2,453 Loss allowance - - - - Total other receivables, net at 31 December 2025 2,453 - - 2,453 At 31 December 2024 Expected credit loss rate 0.0% - Receivables from the NPA 775 - - 775 Receivables from employees 108 - - 108 Loan granted - - 536 536 Other receivables 7 - - 7 Carrying amount, gross 890 - 536 1,426 Loss allowance - - (536) (536) Total other receivables, net at 31 December 2024 890 - - 890 Subsidies and grants receivable from the National Paying Agency (NPA) represent accumulated amounts of direct and ecological subsidies for 2025 that are expected to be received during the first half of 2026. As at 31 December 2025, the Group had receivable amount of subsidies equal to EUR 2,376 thousand (31 December 2024: EUR 775 thousand). Receivables from the NPA represent direct subsidies receivable for crops and milk, which are paid by the first half of the next year and are in control of the State, and therefore, they are considered as low risk. Receivables from employees are also considered as low risk. No loss allowance was recognised for Stage 1 receivables, since the expected credit loss rates were immaterial. A loan of EUR 536 thousand granted to UAB Ars Ingenii was measured at amortised cost as at 31 December 2023. As at that date, the total allowance for expected credit losses on this loan amounted to EUR 1 thousand. In 2023, the repayment schedule of the loan granted to UAB Ars Ingenii was revised, setting the final repayment date to 31 August 2025. However, in 2024, bankruptcy proceedings were initiated against this company, and as a result, as at 31 December 2024, an allowance was recognised for the full amount of the loan. 14. Financial Instruments by Category GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Financial assets at amortised cost Trade receivables 3,470 6,221 - 3 Subsidies receivable from the NPA 2,376 775 - - Other receivables 77 651 12 616 10 371 Discounted receivables from subsidiaries - (3 190) (3 308) Cash and cash equivalents 668 1,718 2 3 Total 6,591 9,365 9 428 7 069 GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Financial liabilities at amortised cost Borrowings 80,741 83,644 40,789 37,646 Lease liabilities 39,082 48,172 194 371 Trade payables 13,885 25,974 1,020 524 Other payables 403 494 14 9 Total 134,111 158,284 42,017 38,550",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-448": {
"value": "Liquidity risk
Cash flow forecasting is performed at the Group entities, which are aggregated by the Group's Finance Department. The Group's Finance Department monitors rolling forecast of the
Group's liquidity requirements to ensure it has sufficient cash to meet operational needs. Such forecasting takes into consideration the Group's debt financing plans, covenant compliance,
compliance with internal balance ratio targets and other material information. Borrowed capital accounts for a large share of the Group's total
pital. Borrowed capital is managed by the Group\u2019s cash pool, whose one of goals is more efficient managing of the Group\u2019s cash.
As described in Note 2.1, the Company and certain Group entities with significant liabilities to financial institutions were undergoing restructuring as at the date of issuance of these
financial statements. Taking this into account, and considering that restructuring proceedings had been initiated for the Company and certain Group entities, the Group and the Company
made the following adjustments:
- As of 31 December 2024 all financial liabilities were classified as current, as no agreements with creditors had been reached by the date of issuance of the financial statements;
- As of 31 December 2025, financial liabilities, where restructurisation plans were approved, were classified as current or non-current depending on the payment schedule set in
restructurisation plan; financial liabilities were agreement with creditors was not yet reached as of year end, were classified as current;
- The Company\u2019s trade payables to Group entities were classified as non-current (due in year five and beyond), based on the restructuring plan, which anticipates that payments
to Group entities will be made primarily after settling obligations to external (i.e., non-Group) creditors.
Due to the circumstances described above, financial liabilities are presented as on-demand amounts where agreements were not reached and based on schedule where agreements
have been reached, while lease liabilities are recognised based on contractual terms, as the lease agreements are essential to the Group\u2019s operations and are considered material
contracts.
On-demand payables include guarantees issued by the Group or the Company, which represent the most accurate position of the Group/Company as at the balance sheet date.
The table below presents information on the Group\u2019s financial liabilities, grouped by the remaining time until the contractual maturity date as at the balance sheet date. The amounts in
this table represent undiscounted contractual cash flows.
Lease liabilities (note 17)
Supplier financing arrangements (note 20)
Trade and other payables (note 20, 21)
Lease liabilities (note 17)
Supplier financing arrangements (note 20)
Trade and other payables (note 20, 21)
As of December 31, 2025, the Group's current liabilities exceeded its current assets by EUR 46,030 thousand (as of December 31, 2024 \u2013 the Group's current liabilities exceeded its
current assets by EUR 76,871 thousand). The current ratio (current assets / current liabilities) was 0.41 (2024 \u2013 0.39), while the quick ratio (current assets excluding biological assets and
inventories / current liabilities) was 0.11 (2024 \u2013 0.10). The significant deterioration in the ratios was due to the aforementioned circumstances \u2013 the Company and the Group classify
financial liabilities as short-term until agreements with creditors are reached and also part of debts will be settled based on asset sales in 2026 under restructurisation plans. Group\u2019s
business continuity risk management is described in note 2.1.
The table below presents information on the Company\u2019s financial liabilities, grouped by the remaining time until the contractual maturity date as at the balance sheet date. The amounts
in this table represent undiscounted contractual cash flows.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-14": {
"value": "3.2 Capital risk management The Group's objectives when managing capital are to safeguard the Group's ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may issue new shares or sell assets to reduce debt. Pursuant to the Lithuanian Law on Companies the authorised share capital of a public limited liability company and private limited liability company must be not less than EUR 25,000 and EUR 1,000, respectively, and the shareholders' equity must be not lower than 50% of the company's authorised share capital. As at 31 December 2025 and 31 December 2024, the Company complied with these requirements. As of 31 December 2025, 35 Group entities (31 December 2024: 34) did not comply with the above requirements. The Board of the entities not meeting the above requirements must convene a shareholders' meeting to remedy the situation of the capital adequacy level. The Group\u2019s net debt: GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Borrowings 80,741 83,644 31,225 31,275 Lease liabilities 39,082 48,172 194 371 Less: cash and cash equivalents (668) (1,718) (2) (3) Net debt before supplier financing arrangements 119,155 130,098 31,417 31,643 Supplier financing arrangements - 1,150 - - Total net debt 119,155 131,248 31,417 31,643",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-13": {
"value": "3.3 Fair Value Measurement The three levels of the fair value hierarchy have been defined as follows: Level 1 includes assets with the fair value measured with reference to the quoted (unadjusted) prices in active markets for identical assets; Level 2 includes assets with the fair value measured with reference to other directly or indirectly observable inputs; Level 3 includes assets with the fair value measured with reference to unobservable inputs. There were no transfers between any levels during the years 2024 and 2025, except for the Green Bonds, which were listed on the NASDAQ Vilnius Stock Exchange as of 31 December 2023, but were no longer listed as of 31 December 2024 and were classified as Level 3 during 2024 and remain classified so as of 31 December 2025. The carrying amount of trade receivables, net of impairment losses, and the carrying amount of trade payables approximate their fair value. The fair value of loans granted corresponds to their carrying amount, as the interest rates applied are similar to market rates as at the balance sheet date. In previous periods, the fair value of Green Bonds was determined based on the market price of the bonds, as they were listed on the NASDAQ Vilnius Stock Exchange. In 2024, the Company did not redeem these bonds, and no trading in the Company\u2019s bonds took place; therefore, they do not have a market price. In the 2025 and 2024 reporting period, the value of the Green Bonds is presented in the financial statements at amortized cost. Accordingly, the fair value of the Company\u2019s and the Group\u2019s financial liabilities is close to their carrying amount, as the interest rates on financial liabilities with variable interest are adjusted frequently enough to reflect market conditions. For financial liabilities with fixed interest rates, the Company and the Group consider that the fair value is close to the carrying amount, as the majority of such liabilities are classified as short-term as of 31 December 2024. Furthermore, after the approval of the Company\u2019s and the Group\u2019s restructuring plans, for financial liabilities either variable interest rates were applied which are adjusted frequently enough to reflect market conditions or fixed interest rates were agreed in restructuring plans which were approved by creditors, therefore the Company and the Group considers that their carrying approximates their fair value as of 31 December 2025. As of the date of issuance of these financial statements, the Company and the Group expect that the agreements will reflect current market conditions. However, the Company and the Group are currently unable to assess what discount, if any, should be applied to fair value due to the ongoing restructuring process of the Company or certain Group entities. The Group\u2019s/Company\u2019s cash and cash equivalents comprise cash at bank, and their carrying amounts approximate the fair value. The fair values of the Group\u2019s/Company\u2019s financial assets and liabilities are classified within Level 3 of the fair value hierarchy, including loans granted, borrowings, trade and other receivables and trade and other payables, excluding cash and cash equivalents that are classified within Level 2. The fair value of biological assets is disclosed in note 9, and the fair value of agricultural land is disclosed in note 5. Fair value measurement of land The Group evaluates its cultivated agricultural land portfolio annually at the end of each year. In 2025 and 2024, the Group hired independent valuators to perform valuation of the Group\u2019s land portfolio. The Group\u2019s agricultural land plots in different regions of Lithuania were evaluated individually. The evaluation was performed by independent valuators from Inreal UAB. The valuator assessed the values of the land plots against the comparable market transactions of similar fertility land plots in a similar region. The valuation was performed in August of 2024 and 2025 respectively and there were no significant changes in value between the date of valuation and the end of the reporting period. The table below summarises the changes in fair value of agricultural land in different regions during 2025 and 2024. At 31 December 2025 At 31 December 2024 Change in average value per ha Region Area (Ha) Value (EUR \u2018000) Average value (EUR/Ha) Area (Ha) Value (EUR \u2018000) Average value (EUR/Ha) Change, EUR Change, (%) Total 4,929 34,634 7 027 4,955 35,499 7,164 (137) (1.92) Radvili\u0161kis 962 7,697 8,004 962 7,710 8,017 (13) (0.17) Jonava 428 2,942 6,869 428 2,942 6,869 (0) 0.00 \u0160akiai 540 4,102 7,600 535 4,508 8,422 (822) (9.77) \u0160iauliai 364 2,887 7,936 388 2,965 7,646 290 3.79 K\u0117dainiai 319 2,759 8,641 306 2,752 8,978 (337) (3.76) Jurbarkas 354 1,965 5,550 354 1,949 5,505 45 0.81 Anyk\u0161\u010diai 308 1,530 4,972 308 1,532 4,980 (7) (0.14) Raseiniai 400 2,666 6,659 400 2,757 6,885 (226) (3.29) Panev\u0117\u017eys 330 2,352 7,121 330 2,382 7,213 (93) (1.28) Ma\u017eeikiai 186 1,292 6,938 186 1,286 6,908 30 0.44 Other 737 4,444 6,027 757 4,717 6,228 (202) (3.24) Fair value measurement of dairy cows The fair value measurement of dairy cows was based on the recoverable amount approach using the discounted free cash flows over a 4-year useful life of the cow herd. At the end of the useful life the cows are expected to be sold for meat. The projected revenue is reduced by the amount of costs directly related to cow growing (feeds, medicines, payroll expenses, etc.) over the same period. The following assumptions were used in fair value measurement: Assumption At 31 December 2025 At 31 December 2024 Forecast period 4 years 4 years Average milk price 0.501 EUR/kg 0.490 EUR/kg Useful life of cow herd 1-4 years 1-4 years Average yield per cow 24.38 kg per day 23.88 kg per day Discount rate (after-tax WACC) 12.21% 13.34% Sensitivity to changes in key assumptions of dairy cows A 5% change in the milk price over the next 4-year period would result in EUR 1,251 thousand (2024: EUR 1,161 thousand) change in the fair value of the cow herd. The fair value measurement of dairy cows is attributed to Level 3 in the fair value hierarchy. Fair value measurement of heifers and other non-dairy livestock The fair value measurement of the Group\u2019s other livestock is based on the average price of meat per kilo. For young bulls and heifers, the fair value is measured by multiplying the market prices of meat per kg (meat market price depends on the age group of livestock) by the total weight of livestock in corresponding category. A 10% change in the market price of meat would result in EUR 474 thousand (2024: EUR 406 thousand) change in the fair value of the Group's non-dairy livestock. The fair value measurement of other livestock is attributed to Level 2 in the fair value hierarchy. Milk is sold daily right after the milking. Biological assets risk The risk of biological assets used in the Group\u2018s activities (cattle, crops) arises from inappropriate maintenance of biological assets, potential outbreak of diseases, other factors that may cause loss of such assets. The Group has the Environmental and Animal Welfare Policy in place, which is constantly updated. To minimise potential losses caused by the factors of biological assets risk, the Group\u2018s farm workers monitor the condition of soil, use environmentally friendly plant protection means and organic fertilizers, apply crop rotation, carefully control the quality of cattle feed, continuously improve animal housing conditions, and undertake prevention of infections. The Group believes there is a low likelihood of biological assets risk in future periods due to prevention and control systems implemented at the Group, however, it is still possible in the event of severely unfavourable climate conditions beyond the control of the Group. Fair value measurement of crops Crops are measured at fair value or, if the fair value cannot be determined, at cost that is used as an approximation of the fair value. As at 31 December 2025 and 2024, the cost was used to determine the fair value of summer crops because only little transformation has taken place since the date of incurrence of costs, whereas winter crops were measured at fair value. The fair value of winter crops at the year-end is calculated using the following formula and assumptions. Fair value of crops = costs incurred + (cultivated land area (ha) * historical average yields (tons per ha) * forecast price per ton - cultivated land area (ha) * forecast costs per ha) * T, where: \u2022 Costs incurred are the costs actually incurred in relation to particular type of crops during the period ended 31 December 2025 \u2022 Cultivated land area (ha) is the area in hectares seeded with particular type of crops and expected to be harvested. \u2022 Historical average yields (tons per ha). \u2022 Forecast price per ton. The fair value is calculated using the average sale prices of crops set in the contracts, after considering changes in the market. If the Group has or had no such contracts, the market prices are used to determine the value of crops harvested. If the market prices are not available or they are unreliable for the particular type of crops, the crops harvested are measured at cost. \u2022 Forecast costs per ha. Historical average costs, after considering current situation. \u2022 T is a proportion of time between the seeding date and the expected harvest date. As at 31 December 2025, the proportion of time was on average 35% (2024 - 36%). As at 31 December 2025, the fair value of winter crops for 2025/2026 season exceeded the forecast costs by EUR 304 thousand (31 December 2024: EUR 367 thousand). The difference was accounted for in the financial statements as gain (loss) on subsequent measurement of biological asset at fair value. Fair value measurement of crops is attributed to Level 3 in the fair value hierarchy. The costs incurred include land tillage costs, seeds, fertilizers, payroll costs, machinery depreciation, and repair costs. At point of harvest the prices of crops harvested are determined by the Group\u2018s management based on the prices set in the contracts and with reference to the market prices less costs to sell. The crops harvested are recognised as inventory at fair value less costs to sell, and the difference between the fair value less costs to sell and the growing costs is recognised in the statement of profit or loss as gain (loss) on initial recognition of biological asset at fair value. Fair value measurement of mycelium cultivation seedbed As at 31 December 2025 and 2023, the cost was used as an approximation of the fair value of mycelium cultivation seedbed, since only little biological transformation has taken place since the moment of incurrence of costs. The Group harvests the seedbed in production process at least 7-8 times annually. At the end of 2025 asset was reclassified as held for sale (Note 30. Discontinued operation). The fair value of mycelium cultivation seedbed approximates the costs incurred. Mushrooms are harvested and sold daily right after the point of harvest.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-449": {
"value": "4. Critical Accounting Estimates and Assumptions
The Group/Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates
and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only
that period, or in the period of the revision and future periods if the revision affects both current and future periods.
sumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in future periods are addressed below.
Listed below are the most significant areas that involved management judgement.
a) Recoverable amount of property, plant and equipment (except land), right-of-use assets and internally generated intangible assets
At each balance sheet date, the Group/Company reviews the carrying amount of its property, plant and equipment, right-of-use assets and internally generated intangible assets to
determine whether there is any indication that those assets might be impaired. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group/Company
es the recoverable amount of the cash-generating unit to which the asset belongs.
The recoverable amount is the higher of the fair value less costs to sell and the value-in-use. In assessing the value-in-use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.
If the recoverable amount of an asset (or a group of cash-generating units) is estimated to be less than its carrying amount, the carrying amount of the asset (or a group of cash-generating
units) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of profit or loss.
In 2024 and 2023 there were no indications showing that the recoverable amount could be lower than the carrying amount, therefore, no impairment test was performed for the Group's
property, plant and equipment, right-of-use assets and internally generated intangible assets.
c) Realisation of deferred income tax asset
Deferred income tax assets are recognised on accumulated tax losses to the extent it is probable that future taxable profit will be available against which the accumulated tax losses can
be utilised (note 19).
d) Biological assets \u2013 fair value of livestock
Dairy cows
Due to the specific nature of agricultural produce, sometimes the fair value of dairy cows cannot be determined using the market approach, as such biological assets in areas where the
Group operates are not traded in an active market, which otherwise would allow using the market value. The fair value of dairy cows is determined using the discounted cash flow model.
The model uses projected revenue from milk sales over the remaining useful life of each cow based on the milk sales price assumption
The carrying amount at the reporting date, key assumptions and principles used in determining the fair value of livestock are described in note 9.
e) Biological assets \u2013 fair value of crops
At the end of the reporting period crops are valued in view of biological transformation at the year end. At the year end, most crops are in the stage of having only a little biological
transformation, and therefore, it is appropriate to consider that their fair value approximates their cost at the year end. For winter crops, the biological transformation at the year end is
substantial due to favourable weather conditions in autumn and warm winter. Accordingly, at the year end winter crops may be stated at fair value, provided the Group concludes that the
biological transformation of these crops is more significant than it is typical in the specific period.
The carrying amount at the reporting date, key assumptions and principles used in determining the fair value of crops are described in note 9.
f) Inventory write-down allowance to net realisable value
Assessment of inventories was carried out with reference to the expected sales prices. If the latter were lower than the fair value on initial recognition, inventories were written down.
Significant changes in the management\u2018s estimates would have impact on the separate and consolidated financial statements.
g) Lease liabilities \u2013 lease term of land
When determining the lease term, the management considers all relevant facts and circumstances that create an economic incentive to exercise the extension option or not to exercise
the termination option.
The extension options (or periods beyond the termination options) are included in the lease term when it is reasonably certain that the lease will be extended (will not be terminated). This
is reassessed upon occurrence of either a significant event or a significant change in circumstances that affects such assessment and is within the control of the lessee. As at 31 December
2024, the lease term of land was determined with reference to the business plan.
h) Significant judgement: supplier financing arrangement
To support its strategic suppliers, the Group has entered into the supply chain financing arrangements (note 2.14). Under the arrangements, a financial institution acquires the claim rights
to the selected trade receivables from the supplier. Following such transfer of claim rights, the Group will no longer be able to make early direct payments to the supplier and will not be
able to offset any of trade receivables from these suppliers. However, the Group has determined that the settlement terms of trade payables are otherwise substantially unchanged, and
therefore, it is appropriate to present the relevant amounts
yable under the supplier financing arrangements within trade payables in the balance sheet.
For the purpose of the cash flow statement, the Group considers that the financial institution settles the invoices to the supplier as a payment agent on behalf of the Group. The payments
made to the supplier by the financial institution are therefore presented in the cash flow statement as payments received under supplier financing arrangements. When the Group
subsequently pays the amount outstanding to the financial institution, this is presented separately as a financing cash outflow. As a consequence, the Group\u2019s payables under supplier
financing arrangements are included in the net debt reconciliation in note 3.
i) Discounting of receivables and payables of Group companies
Until the date of restructuring of the parent company of the Group, the present value of receivables and payables was recorded at acquisition cost. After the restructuring process
began, the overall settlement cycles between group companies are lengthening, considering that the companies of the Group being restructured predict that they will settle with external
creditors first.
Considering that, also, the Company will not be able to perform mutual netting due to legal restrictions, it estimates that short-term receivables and payables related to the group of
companies will be fully recovered only after the end of the restructuring process. When discounting the receivables and payables of Group companies due to the effective restructuring
process, the discount rate applied is equal to the interest rate under the signed loan agreements between group companies. The discount period corresponds to the restructuring period,
based on the assumption that the receivables and payables related to the Group companies will be fully recovered only after the end of the restructuring process.
Accordingly, the receivables/payables have been discounted and are carried at amortized cost.
Significant judgement: classification of assets for expected disposal
Under the approved restructuring plan, certain actions related to the disposal of assets held by the Company and/or the Group are envisaged, including:
\u2022 establishment of a Sustainable Dairy Fund to which the Group\u2019s dairy farms are planned to be transferred in order to develop the dairy business and, at a later stage, to dispose of
fund units;
\u2022 sale of certain assets of entities controlled by the Company and the Group, with the proceeds used for settlement of financial liabilities.
Management assessed whether, in light of these plans, there is a basis to classify assets as \u2018held for sale\u2019 in accordance with the applicable financial reporting standards (IFRS 5).
At the end of the financial year, it was determined that:
\u2022 the actions envisaged in the restructuring plan had not yet been initiated;
\u2022 not all required approvals from creditors and other stakeholders had been obtained;
\u2022 a specific asset disposal plan, including its structure and method of implementation, had not been approved;
\u2022 significant uncertainty remains regarding implementation of the plan, including the risk that the envisaged transactions may not occur.
Based on this assessment, management concluded that, at the end of the financial year, the criteria required for classification of assets as held for sale were not met; therefore, such
classification was not applied in the Company\u2019s and the Group\u2019s financial statements.
As at the date of approval of the financial statements, management continues to assess the progress of implementing the restructuring plan and the possible impact on future financial
statements.
Fair value measurement of land
The Group evaluates its cultivated agricultural land portfolio annually at the end of each year. In 2025 and 2024, the Group hired independent valuators to perform valuation of the Group\u2019s
land portfolio. The Group\u2019s agricultural land plots in different regions of Lithuania were evaluated individually. The evaluation was performed by independent valuators from Inreal UAB.
The valuator assessed the values of the land plots against the comparable market transactions of similar fertility land plots in a similar region. The valuation was performed in August of
2024 and 2025 respectively and there were no significant changes in value between the date of valuation and the end of the reporting period.
The table below summarises the changes in fair value of agricultural land in different regions during 2025 and 2024.
Change in average value per
ha
Fair value measurement of dairy cows
The fair value measurement of dairy cows was based on the recoverable amount approach using the discounted free cash flows over a 4-year useful life of the cow herd. At the end of
the useful life the cows are expected to be sold for meat. The projected revenue is reduced by the amount of costs directly related to cow growing (feeds, medicines, payroll expenses,
etc.) over the same period.
The following assumptions were used in fair value measurement:
Discount rate (after-tax WACC)
Sensitivity to changes in key assumptions of dairy cows
A 5% change in the milk price over the next 4-year period would result in EUR 1,251 thousand (2024: EUR 1,161 thousand) change in the fair value of the cow herd.
The fair value measurement of dairy cows is attributed to Level 3 in the fair value hierarchy.
Fair value measurement of heifers and other non-dairy livestock
The fair value measurement of the Group\u2019s other livestock is based on the average price of meat per kilo. For young bulls and heifers, the fair value is measured by multiplying the market
prices of meat per kg (meat market price depends on the age group of livestock) by the total weight of livestock in corresponding category.
A 10% change in the market price of meat would result in EUR 474 thousand (2024: EUR 406 thousand) change in the fair value of the Group's non-dairy livestock.
The fair value measurement of other livestock is attributed to Level 2 in the fair value hierarchy.
Milk is sold daily right after the milking.
Biological assets risk
The risk of biological assets used in the Group\u2018s activities (cattle, crops) arises from inappropriate maintenance of biological assets, potential outbreak of diseases, other factors that may
cause loss of such assets.
The Group has the Environmental and Animal Welfare Policy in place, which is constantly updated. To minimise potential losses caused by the factors of biological assets risk, the Group\u2018s
farm workers monitor the condition of soil, use environmentally friendly plant protection means and organic fertilizers, apply crop rotation, carefully control the quality of cattle feed,
continuously improve animal housing conditions, and undertake prevention of infections.
The Group believes there is a low likelihood of biological assets risk in future periods due to prevention and control systems implemented at the Group, however, it is still possible in the
event of severely unfavourable climate conditions beyond the control of the Group.
Fair value measurement of crops
Crops are measured at fair value or, if the fair value cannot be determined, at cost that is used as an approximation of the fair value. As at 31 December 2025 and 2024, the cost was
used to determine the fair value of summer crops because only little transformation has taken place since the date of incurrence of costs, whereas winter crops were measured at fair
value.
The fair value of winter crops at the year-end is calculated using the following formula and assumptions.
Fair value of crops = costs incurred + (cultivated land area (ha) * historical average yields (tons per ha) * forecast price per ton - cultivated land area (ha) * forecast costs per ha) * T,
where:
\u2022 Costs incurred are the costs actually incurred in relation to particular type of crops during the period ended 31 December 2025
\u2022 Cultivated land area (ha) is the area in hectares seeded with particular type of crops and expected to be harvested.
\u2022 Historical average yields (tons per ha).
\u2022 Forecast price per ton. The fair value is calculated using the average sale prices of crops set in the contracts, after considering changes in the market. If the Group has or had
no such contracts, the market prices are used to determine the value of crops harvested. If the market prices are not available or they are unreliable for the particular type of
crops, the crops harvested are measured at cost.
\u2022 Forecast costs per ha. Historical average costs, after considering current situation.
\u2022 T is a proportion of time between the seeding date and the expected harvest date. As at 31 December 2025, the proportion of time was on average 35% (2024 - 36%).
As at 31 December 2025, the fair value of winter crops for 2025/2026 season exceeded the forecast costs by EUR 304 thousand (31 December 2024: EUR 367 thousand). The difference
was accounted for in the financial statements as gain (loss) on subsequent measurement of biological asset at fair value.
Fair value measurement of crops is attributed to Level 3 in the fair value hierarchy.
The costs incurred include land tillage costs, seeds, fertilizers, payroll costs, machinery depreciation, and repair costs.
At point of harvest the prices of crops harvested are determined by the Group\u2018s management based on the prices set in the contracts and with reference to the market prices less costs
to sell. The crops harvested are recognised as inventory at fair value less costs to sell, and the difference between the fair value less costs to sell and the growing costs is recognised in
the statement of profit or loss as gain (loss) on initial recognition of biological asset at fair value.
Fair value measurement of mycelium cultivation seedbed
As at 31 December 2025 and 2023, the cost was used as an approximation of the fair value of mycelium cultivation seedbed, since only little biological transformation has taken place
since the moment of incurrence of costs. The Group harvests the seedbed in production process at least 7-8 times annually. At the end of 2025 asset was reclassified as held for sale
(Note
30. Discontinued operation).
The fair value of mycelium cultivation seedbed approximates the costs incurred.
Mushrooms are harvested and sold daily right after the point of harvest.
Value of agricultural produce on initial recognition The value of agricultural produce is measured on initial recognition at the point of harvest with reference to the prices set in the contracts. If the Group has or had no such contracts, the value of crops harvested is determined with reference to the market prices. If the market prices are not available or are unreliable for particular type of crops, the value of crops harvested is measured at cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-490": {
"value": "5. Property, Plant and Equipment
Net book amount at 1 January 2024
- write-offs and disposals
- Depreciation of write-offs and sales
- depreciation of reclassifications
Net book amount at 31 December 2024
Net book amount at 1 January 2025
- write-offs and disposals
- Depreciation of write-offs and sales
- depreciation of reclassifications
- acquisitions of assets held for sale
- depreciation of assets held for sale
Net book amount at 31 December 2025
Depreciation charges of property, plant and equipment are included in cost of sales, biological assets, inventories and operating expenses.
In 2024, the Company and part of the Group's companies began restructuring processes (described in more detail in Note 2.1), the Company and the Group decided to suspend the
development and expansion of technologies, the Group reassessed the value of the intangible assets under development. Taking into account the fact that the Group is currently unable
to provide development plans for the technologies under development due to uncertainty, the Group assessed the equipment under development using the comparable price method
(equipment of the relevant capacity is compared with market prices). The determined value was recorded as a long-term tangible asset used in the Company's activities. EUR 716
thousand. was reclassified from the intangible assets under development group to the machinery and equipment group.
In 2024, the accumulated amount of construction in progress related to technologies and development was depreciated, i.e. EUR 163 thousand.
As of 31 December 2025, the item Construction in progress is EUR 1,522 thousand (31 December 2023 \u2013 EUR 1,687 thousand). The majority of the accumulated amount is related to
the construction of biogas power plants in the amount of EUR 1,012 thousand.
The following items of property, plant and equipment have been fully depreciated but still in use by the Group.
At 31 December 2025
Acquisition value thousand EUR
At 31 December 2024
Acquisition value thousand EUR
As at 31 December 2025, the Group\u2019s property, plant and equipment with the carrying amount of EUR 54,793 thousand (2024: EUR 74,568 thousand) had been pledged to secure
repayment of bank borrowings
.
Had no revaluation been performed for land, the carrying amounts would have been as follows: Land Carrying amount of land before revaluation effect at 31 December 2025 13,549 Carrying amount of land before revaluation effect at 31 December 2024 14,012 Fair value measurement of land The Group evaluates its cultivated agricultural land portfolio annually at the end of each year. In 2025 and 2024, the Group hired independent valuators to perform valuation of the Group\u2019s land portfolio. The Group\u2019s agricultural land plots in different regions of Lithuania were evaluated individually. The evaluation was performed by independent valuators from Inreal UAB. The valuator assessed the values of the land plots against the comparable market transactions of similar fertility land plots in a similar region. The valuation was performed in August of 2024 and 2025 respectively and there were no significant changes in value between the date of valuation and the end of the reporting period. The table below summarises the changes in fair value of agricultural land in different regions during 2025 and 2024. At 31 December 2025 At 31 December 2024 Change in average value per ha Region Area (Ha) Value (EUR \u2018000) Average value (EUR/Ha) Area (Ha) Value (EUR \u2018000) Average value (EUR/Ha) Change, EUR Change, (%) Total 4,929 34,634 7 027 4,955 35,499 7,164 (137) (1.92) Radvili\u0161kis 962 7,697 8,004 962 7,710 8,017 (13) (0.17) Jonava 428 2,942 6,869 428 2,942 6,869 (0) 0.00 \u0160akiai 540 4,102 7,600 535 4,508 8,422 (822) (9.77) \u0160iauliai 364 2,887 7,936 388 2,965 7,646 290 3.79 K\u0117dainiai 319 2,759 8,641 306 2,752 8,978 (337) (3.76) Jurbarkas 354 1,965 5,550 354 1,949 5,505 45 0.81 Anyk\u0161\u010diai 308 1,530 4,972 308 1,532 4,980 (7) (0.14) Raseiniai 400 2,666 6,659 400 2,757 6,885 (226) (3.29) Panev\u0117\u017eys 330 2,352 7,121 330 2,382 7,213 (93) (1.28) Ma\u017eeikiai 186 1,292 6,938 186 1,286 6,908 30 0.44 Other 737 4,444 6,027 757 4,717 6,228 (202) (3.24) ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-15": {
"value": "5. Property, Plant and Equipment GROUP Land Buildings and structures Plant and machinery Motor vehicles Other PP&E Construction in progress Total At 1 January 2024 Cost or revalued amount 34,902 66,608 54,396 4,226 4,645 2,189 166,966 Accumulated depreciation - (32,057) (38,132) (3,288) (2,673) - (76,150) Net book amount 34,902 34,551 16,264 938 1,972 2,189 90,816 Net book amount at 1 January 2024 34,902 34,551 16,264 938 1,972 2,189 90,816 - additions 105 142 256 62 677 1,499 2,741 - write-offs and disposals (9) (274) (3,491) (51) (118) - (3,942) - Depreciation of write-offs and sales - 190 2,843 55 116 - 3,205 - revaluation 501 - - - - - 501 - depreciation - (2,368) (4,031) (337) (715) - (7,452) - reclassification - (186) 4,550 (258) 764 (2,001) 2,868 - depreciation of reclassifications 28 (781) 1,028 275 Net book amount at 31 December 2024 35,499 32,083 15,610 1,437 2,696 1,687 89,012 At 31 December 2024 Cost or revalued amount 35,499 66,290 55,711 3,978 5,968 1,687 169,134 Accumulated depreciation - (34,207) (40,101) (2,542) (3,272) - (80,122) Net book amount 35,499 32,083 15,610 1,437 2,696 1,687 89,012 Net book amount at 1 January 2025 35,499 32,083 15,610 1,437 2,696 1,687 89,012 - additions - 121 140 54 13 266 594 - write-offs and disposals (160) - (188) (85) - - (433) - Depreciation of write-offs and sales - - 136 78 - - 214 - revaluation (402) - - - - - (402) - depreciation - (1,431) (3,093) (41) (661) (83) (5,227) - reclassification - 415 1,690 429 (512) (348) 1,939 - depreciation of reclassifications - (427) (680) (265) 136 - (1,236) - acquisitions of assets held for sale (303) (31,096) (7,738) (2,044) (68) - (41,597) - depreciation of assets held for sale - 10,371 5,210 826 49 - 16,456 Net book amount at 31 December 2025 34,634 10,036 11,086 389 1,653 1,522 59,320 At 31 December 2025 Cost or revalued amount 34,634 35,730 49,614 2,332 5,401 1,522 129,233 Accumulated depreciation - (25,694) (38,528) (1,943) (3,748) - (69,913) Net book amount 34,634 10,036 11,086 389 1,653 1,522 59,320 Depreciation charges of property, plant and equipment are included in cost of sales, biological assets, inventories and operating expenses. In 2024, the Company and part of the Group's companies began restructuring processes (described in more detail in Note 2.1), the Company and the Group decided to suspend the development and expansion of technologies, the Group reassessed the value of the intangible assets under development. Taking into account the fact that the Group is currently unable to provide development plans for the technologies under development due to uncertainty, the Group assessed the equipment under development using the comparable price method (equipment of the relevant capacity is compared with market prices). The determined value was recorded as a long-term tangible asset used in the Company's activities. EUR 716 thousand. was reclassified from the intangible assets under development group to the machinery and equipment group. In 2024, the accumulated amount of construction in progress related to technologies and development was depreciated, i.e. EUR 163 thousand. As of 31 December 2025, the item Construction in progress is EUR 1,522 thousand (31 December 2023 \u2013 EUR 1,687 thousand). The majority of the accumulated amount is related to the construction of biogas power plants in the amount of EUR 1,012 thousand. The following items of property, plant and equipment have been fully depreciated but still in use by the Group. GROUP At 31 December 2025 Acquisition value thousand EUR At 31 December 2024 Acquisition value thousand EUR Buildings and structures 4,009 3,891 Plant and machinery 21,375 21,470 Motor vehicles 1,347 1,898 Other PP&E 1,801 1,496 Total 28,533 28,755 8. Intangible Assets GROUP COMPANY Goodwill Internally generated intangible assets Other intangible assets Total Internally generated intangible assets Other intangible assets Total At 1 January 2024 Cost - 4,791 825 5,616 - 352 352 Accumulated amortisation - - (403) (403) - (26) (26) Net book amount - 4,791 422 5,213 - 326 326 Net book amount at 1 January 2024 - 4,791 422 5,213 - 326 326 - additions - 343 155 498 - - - - internal development - 668 - 668 - - - - write-offs and disposals - (5,086) (370) (5,456) - (352) (352) - Depreciation of write-offs and disposals - 37 37 - 26 26 - amortisation - - (83) (83) - - - - reclassification - (716) - (716) - - - Net book amount at 31 December 2024 - - 161 161 - - - At 31 December 2024 Cost - - 610 610 - - - Accumulated amortisation - - (449) (449) - - - Net book amount - - 161 161 - - - Net book amount at 1 January 2025 - - 161 161 - - - - additions - - - - - - - internal development - - - - - - - write-offs and disposals - - (239) (239) - - - - Depreciation of write-offs and disposals - 237 237 - - - - amortisation - - (25) (25) - - - - reclassification - - - - - - - acquisitions of assets held for sale - - (222) (222) - - - - depreciation of assets held for sale - - 113 113 - - - Net book amount at 31 December 2025 - - 25 25 - - - At 31 December 2025 Cost - - 149 149 - - - Accumulated amortisation - - (123) (123) - - - Net book amount - - 25 25 - - - Amortisation charges of intangible assets were included in administrative expenses (see note 25). 23. Cost of Sales 2025 2024 Wages and salaries and social security contributions 10,116 11,796 Contractor services 5,563 5,459 Depreciation of PP&E 5,167 4,891 Fuel expenses 5,230 4,285 Fertilizers 8,427 10,762 Seeds 2,501 4,433 Depreciation of ROU assets 4,100 4,936 Electricity and utility services 989 823 Spare parts and inventories 2,437 2,982 Inventory write-off expenses 2,222 1,186 Medicine 223 491 Inventory write-down allowance (reversal) 46 30 Other expenses 3,784 8,400 Less: direct government subsidies related to costs (10,602) (11,001) Total 40,203 49,474 25. Administrative Expenses GROUP COMPANY 2025 2024 2025 2024 Wages and salaries and social security contributions 4,098 4,547 1,528 1,985 Depreciation of PP&E and ROU assets and amortisation of intangible assets 419 656 213 301 Insurance and taxes 719 778 69 43 Office supplies 454 481 184 177 Share-based payment expenses 469 607 469 607 Consultation and business plan preparation 680 583 571 496 Fuel 132 295 26 33 Transport expenses 264 337 89 161 Rent and utility services 126 135 61 62 Services of credit institutions 62 69 6 5 Real estate registration and notary fees 77 135 - - Provision due sanctions of NPA - (81) - - Other 789 839 105 300 Total 8,289 9,380 3,321 4,170 Since April 2019 the Group/Company has approved the Employee Option Plan and accounts for expenses related to share-based payments to employees under the Employee Option Plan. Expenses are recognised consistently over a 3-year vesting period. For more details refer to the note 2.22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-16": {
"value": "As at 31 December 2025, the Group\u2019s property, plant and equipment with the carrying amount of EUR 54,793 thousand (2024: EUR 74,568 thousand) had been pledged to secure repayment of bank borrowings . Part of biological assets of the Group entities (around 17%) had been pledged under corporate mortgages as collateral for borrowings as at 31 December 2024 (31 December 2024: around 16%). As at 31 December 2025, most of the inventories of the Group entities (38%) had been pledged under corporate mortgages as collateral for borrowings (31 December 2024: 33%). Pledge When assessing the financial position of all Group companies separately, part of trade and other receivables as of 31 December 2025 \u2013 2,462 thousand EUR \u2013 was pledged as a corporate mortgage as a means of securing loans (as of 31 December 2024 EUR 2,073 thousand was pledged). Assets pledged as collateral In 2025 the Group\u2019s all borrowings from credit institutions have been secured with property, plant and equipment pledged as collateral (note 5). In addition, the majority of agricultural and diary entities have corporate mortgages (notes 9, 10 and 11). In 2024 the Group\u2019s all borrowings from credit institutions have been secured with property, plant and equipment pledged as collateral (note 5). In addition, the majority of agricultural entities have corporate mortgages, whereas mushroom growing company has pledged most of its non-current and current assets as collateral for borrowings (notes 9, 10 and 11).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-17": {
"value": "6. Right-of-use assets GROUP Land Buildings and structures Plant and machinery Motor vehicles Other Total At 1 January 2024 Cost or revalued amount 74,657 1,143 9,574 759 71 86,204 Accumulated depreciation (31,718) (674) (4,789) (349) (11) (37,541) Net book amount 42,940 469 4,785 410 60 48,664 Net book amount at 1 January 2024 42,940 469 4,785 410 60 48,664 - additions 627 - 778 568 - 1,973 - write-offs and disposals - - - - - - - effect of modifications 4,475 - - - - 4,475 - depreciation (7,143) (153) (564) (100) (14) (7,974) - reclassifications - - (5,454) (255) - (5,709) - depreciation of reclassifications - - 3,680 182 - 3,862 Net book amount at 31 December 2024 40,899 316 3,225 805 46 45,291 At 31 December 2024 Cost or revalued amount 79,759 1,143 4,898 1,072 71 86,944 Accumulated depreciation (38,861) (827) (1,673) (267) (25) (41,653) Net book amount 40,899 316 3,225 805 46 45,291 Net book amount at 1 January 2025 40,899 316 3,225 805 46 45,291 - additions - - 2,008 - - 2 008 - write-offs and disposals (2,754) - - - - (2,754) - Depreciation of write-offs and sales 2,754 - - - - 2,754 - effect of modifications (2,871) - - - - (2,871) - depreciation (5,959) (142) (554) (40) (118) (6,813) - reclassifications - - (1,086) (392) 520 (958) - Depreciation of reclassifications - - 391 202 (69) 524 - Acquisitions of assets held for sale - - (554) (505) - (1,059) - Depreciation of assets held for sale - - 108 30 - 138 Net book amount at 31 December 2025 32,069 174 3,539 100 379 36,260 At 31 December 2025 Cost or revalued amount 74,134 1,143 5,266 175 591 81,310 Accumulated depreciation (42,066) (969) (1,728) (75) (212) (45,049) Net book amount 32,069 174 3,539 100 379 36,260 Depreciation charges of the Group\u2019s right-of-use assets were included in cost of sales, biological assets, inventories and administrative expenses. 17. Lease Liabilities GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Lease liabilities Lease liabilities for land 35,730 44,453 - - Lease liabilities for other assets 3,352 3,719 194 371 Total lease liabilities 39,082 48,172 194 371 Less: current portion of lease liabilities Lease liabilities for land 6,382 7,112 - - Lease liabilities for other assets 1,481 1,952 158 188 Total current lease liabilities 7,863 9,064 158 188 Total non-current lease liabilities 31,219 39,108 36 183 The Group\u2019s future minimum lease payments comprised as follows: At 31 December 2025 At 31 December 2024 Minimum lease payments Present value of minimum lease payments Minimum lease payments Present value of minimum lease payments Within 1 year 10,275 7,863 12,097 9,064 Later than 1 year 37,399 31,219 47,741 39,108 Minimum lease payments 47,674 39,082 59,838 48,172 Less: future finance charges (8,592) - (11,666) - Present value of minimum lease payments 39,082 39,082 48,172 48,172 Movement in lease liabilities during the year: GROUP COMPANY 2025 2024 2025 2024 Balance at 1 January 48,172 48,387 371 537 Transfers to liabilities directly associated with the assets held for sale (1,062) - - - New leases 2,008 2,916 - - Interest charged 2,592 4,061 25 36 Interest paid (2,592) (4,061) (25) (36) Lease payments (7,165) (7,606) (177) (166) Effect of lease modifications (2,871) 4,475 - - Balance at 31 December 39,082 48,172 194 371 The Group's and the Company\u2018s lease liabilities have been secured by the lessor's title to assets acquired under lease by the lessee (note 6). The fair value of the Group's lease liabilities does not approximate their carrying amount.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-450": {
"value": "8. Intangible Assets
Internally
generated intangible
assets
Internally
generated intangible
assets
Net book amount at 1 January 2024
- write-offs and disposals
- Depreciation of write-offs and disposals
Net book amount at 31 December 2024
Net book amount at 1 January 2025
- write-offs and disposals
- Depreciation of write-offs and disposals
- acquisitions of assets held for sale
- depreciation of assets held for sale
Net book amount at 31 December
2025
Amortisation charges of intangible assets were included in administrative expenses (see note 25).
Considering that in 2024 the Company and certain Group entities initiated restructuring processes (as described in Note 2.1), and that the Company and the Group decided to suspend
the development and expansion of technologies, the Group reassessed the value of internally generated intangible assets. Given that the Group is currently unable to present development
| plans for the technologies under development due to uncertainty, the Group assessed the technical equipment created as part of the development using the comparable market price |
| method (comparing equipment of similar capacity with market prices). The determined value was recognized as property as it is used in the Company\u2019s operations. The remaining portion |
of the intangible assets was recognized as an impairment loss.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-491": {
"value": "8. Intangible Assets GROUP COMPANY Goodwill Internally generated intangible assets Other intangible assets Total Internally generated intangible assets Other intangible assets Total At 1 January 2024 Cost - 4,791 825 5,616 - 352 352 Accumulated amortisation - - (403) (403) - (26) (26) Net book amount - 4,791 422 5,213 - 326 326 Net book amount at 1 January 2024 - 4,791 422 5,213 - 326 326 - additions - 343 155 498 - - - - internal development - 668 - 668 - - - - write-offs and disposals - (5,086) (370) (5,456) - (352) (352) - Depreciation of write-offs and disposals - 37 37 - 26 26 - amortisation - - (83) (83) - - - - reclassification - (716) - (716) - - - Net book amount at 31 December 2024 - - 161 161 - - - At 31 December 2024 Cost - - 610 610 - - - Accumulated amortisation - - (449) (449) - - - Net book amount - - 161 161 - - - Net book amount at 1 January 2025 - - 161 161 - - - - additions - - - - - - - internal development - - - - - - - write-offs and disposals - - (239) (239) - - - - Depreciation of write-offs and disposals - 237 237 - - - - amortisation - - (25) (25) - - - - reclassification - - - - - - - acquisitions of assets held for sale - - (222) (222) - - - - depreciation of assets held for sale - - 113 113 - - - Net book amount at 31 December 2025 - - 25 25 - - - At 31 December 2025 Cost - - 149 149 - - - Accumulated amortisation - - (123) (123) - - - Net book amount - - 25 25 - - - Amortisation charges of intangible assets were included in administrative expenses (see note 25). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-492": {
"value": "Considering that in 2024 the Company and certain Group entities initiated restructuring processes (as described in Note 2.1), and that the Company and the Group decided to suspend the development and expansion of technologies, the Group reassessed the value of internally generated intangible assets. Given that the Group is currently unable to present development | plans for the technologies under development due to uncertainty, the Group assessed the technical equipment created as part of the development using the comparable market price |
| method (comparing equipment of similar capacity with market prices). The determined value was recognized as property as it is used in the Company\u2019s operations. The remaining portion |
of the intangible assets was recognized as an impairment loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-18": {
"value": "Considering that in 2024 the Company and certain Group entities initiated restructuring processes (as described in Note 2.1), and that the Company and the Group decided to suspend the development and expansion of technologies, the Group reassessed the value of internally generated intangible assets. Given that the Group is currently unable to present development | plans for the technologies under development due to uncertainty, the Group assessed the technical equipment created as part of the development using the comparable market price |
| method (comparing equipment of similar capacity with market prices). The determined value was recognized as property as it is used in the Company\u2019s operations. The remaining portion |
of the intangible assets was recognized as an impairment loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-493": {
"value": "9. Biological Assets
The Group\u2019s biological assets comprised as follows:
Total non-current biological assets
Mycelium cultivation seedbed
Total current biological assets
LIVESTOCK
Value of the Group\u2019s livestock, EUR \u2018000
Reclassifications from other categories
Natural mortality (recognised as change in fair value of biological assets
(note 22)
Gain/(loss) on change in fair value of biological assets (note 22)
Reclassifications from other categories
Natural mortality (recognised as change in fair value of biological assets
(note 22)
Gain/(loss) on change in fair value of biological assets (note 22)
CROPS
Value of the Group\u2019s crops, EUR \u2018000
Seeding and other costs before point of harvest
Effect of change in fair value on initial recognition of agricultural produce (note 22)
Autumn seeding and land tillage for spring
Effect of change in fair value on initial recognition of agricultural produce \u2013 winter crops (note 4, 22)
Seeding and other costs before point of harvest
Effect of change in fair value on initial recognition of agricultural produce (note 22)
Autumn seeding and land tillage for spring
Effect of change in fair value on initial recognition of agricultural produce \u2013 winter crops (note 4, 22)
Balances of the Group\u2018s crops by type:
Total seeded area (tilled land), ha
Total costs incurred, EUR \u2018000
Average costs per ha (EUR)
Total seeded area (tilled land), ha
Total costs incurred, EUR \u2018000
Average costs per ha (EUR)
MYCELIUM CULTIVATION SEEDBED
Mycelium cultivation seedbed
Seeding and other costs incurred before the point of harvest
Seeding and other costs incurred before the point of harvest
Reclassified as assets held for sale
10. Inventories
Raw materials and consumables
Value of agricultural produce on initial recognition
The value of agricultural produce is measured on initial recognition at the point of harvest with reference to the prices set in the contracts. If the Group has or had no such contracts, the
value of crops harvested is determined with reference to the market prices. If the market prices are not available or are unreliable for particular type of crops, the value of crops harvested
is measured at cost.
As at 31 December 2025, most of the inventories of the Group entities (38%) had been pledged under corporate mortgages as collateral for borrowings (31 December 2024: 33%).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-451": {
"value": "11. Trade and Other Receivables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Trade receivables 3,676 6,907 2 71 Subsidies and grants receivable from the National Paying Agency (NPA) 2,376 775 - -- Receivables from natural persons 70 108 - 9 Loan granted - 536 - - Other receivables 7 7 3,265 3,265 Dividends receivable from subsidiaries - - 1,079 1,079 Trade receivables from subsidiaries - - 8,272 6,018 Discounted receivables from subsidiaries - - (3,190) (3,308) Total 6,129 8,333 9,428 7,134 Less: loss allowance for other receivables (206) (686) (2) (68) Trade and other receivables, net 5,923 7,647 9,426 7,066 Non-current portion - - 9,426 7,054 Current portion 5,923 7,647 - 12 After discounting the debts of the Company's group companies, amounts receivable from group companies were reclassified to long-term trade and other receivables within one year. More detailed information on discounting of amounts receivable from group companies is described in Note 32. Pledge When assessing the financial position of all Group companies separately, part of trade and other receivables as of 31 December 2025 \u2013 2,462 thousand EUR \u2013 was pledged as a corporate mortgage as a means of securing loans (as of 31 December 2024 EUR 2,073 thousand was pledged). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-452": {
"value": "12. Other Assets
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-522": {
"value": "12. Other Assets GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Prepayments 1,297 3,062 32 125 Deferred expenses 1,075 1,341 114 85 VAT receivable - - - - Other 254 254 - - Total 2,626 4,657 146 210 Non-current portion 419 1,718 - 66 Current portion 2,207 2,939 146 144",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-513": {
"value": "12. Other Assets GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Prepayments 1,297 3,062 32 125 Deferred expenses 1,075 1,341 114 85 VAT receivable - - - - Other 254 254 - - Total 2,626 4,657 146 210 Non-current portion 419 1,718 - 66 Current portion 2,207 2,939 146 144",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-495": {
"value": "12. Other Assets GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Prepayments 1,297 3,062 32 125 Deferred expenses 1,075 1,341 114 85 VAT receivable - - - - Other 254 254 - - Total 2,626 4,657 146 210 Non-current portion 419 1,718 - 66 Current portion 2,207 2,939 146 144",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-19": {
"value": "12. Other Assets GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Prepayments 1,297 3,062 32 125 Deferred expenses 1,075 1,341 114 85 VAT receivable - - - - Other 254 254 - - Total 2,626 4,657 146 210 Non-current portion 419 1,718 - 66 Current portion 2,207 2,939 146 144",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-20": {
"value": "13. Cash and Cash Equivalents The Group\u2019s cash and cash equivalents comprised as follows as at 31 December: GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Cash at bank 645 1,687 2 3 Cash on hand 23 31 - - Carrying amount 668 1,718 2 3 As at 31 December 2025 and 2024, the Group did not recognise loss allowance for cash and cash equivalents because the expected loss rates were immaterial, as disclosed in note 11.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-453": {
"value": "15. Equity
Share capital
As at 31 December 2024 and 2025 the share capital amounted to EUR 67,803 thousand. As at 31 December 2024 and, the share capital was divided into 233 803 368 ordinary registered
shares with the nominal value of EUR 0.29 each. All the shares have been fully paid. Each share vests typical tangible and intangible rights as set forth in the Lithuanian Law on Companies
and the Company\u2019s Articles of Association.
In 2024, 2 068 236 ordinary registered shares were granted to employees under the Employee Option Plan. Accordingly, the Group\u2019s/Company\u2019s share capital increased by EUR 600
thousand during 2024
Share premium
The share premium reserve was formed following the completion of the secondary public offering held on 23 August 2018. The share premium reserve amounted to EUR 6,707 thousand
as of 31 December 2024 and in 2025, due to the losses incurred was used to cover accumulated losses and equals to zero as of 31 December 2025
Legal reserve
The legal reserve is compulsory under the Lithuanian laws. Annual transfers of at least 5% of net profit, calculated in accordance with the Lithuanian regulatory legislation on accounting,
are compulsory until the reserve reaches 10% of the authorised share capital. The legal reserve can be used to cover the accumulated losses only. The legal reserve of the Group/Company
amounted to EUR 2,041 thousand as of 31 December 2024 and in 2025, due to the losses incurred was used to cover accumulated losses and equals to zero as of 31 December 2025.
Revaluation reserve
The Group\u2019s revaluation reserve comprises changes in the value of land plots owned by the Group. The Group assesses its land portfolio at the end of each year, and the reserve may
be adjusted for changes in land values and/or upon the disposal or acquisition of new plots. As of 31 December 2025, its value amounted to EUR 15,403 thousand (31 December 2024:
EUR 15,908 thousand).
Reserve for share-based payments to employees
In 2022, the reserve for share-based payments to employees was increased by EUR 493 thousand. In 2022, the Group/Company exercised its first share options agreements and the
shares were granted to employees, thereby resulting in EUR 666 thousand decrease in reserve for share-based payments to employees. In 2023, the reserve for share-based payments
to employees was increased by EUR 650 thousand and decreased by EUR 586 thousand after share options were exercised second time. In 2024, the reserve for share-based payments
to employees was increased by EUR 400 thousand and decreased by EUR 600 thousand after share options were exercised third time.
As at 31 December 2024, the reserve for share-based payments to employees amounted to EUR 2,693 thousand and remained the same as of 31 December 2025 as the Company went
into restructurisation procedures.
The Employee Option Plan was approved at the General Meeting of Shareholders of the Group/Company held on 30 April 2019. Based on the Employee Option Plan, the participants are
provided with options to acquire the Company\u2018s shares free of charge if they meet the service condition to complete a 3-year term of service at the Group. After the service condition is
met, an employee is eligible to exercise the option.
Reserve for share-based payments to employees
Total reserve at 31 December 2024
Shares allocated to employees under share options as at 31 December 2024
Unallocated shares as at 31 December 2024
Total reserve at 31 December 2024
Shares allocated to employees under share options as at 31 December 2025
Unallocated shares as at 31 December 2025
Total reserve at 31 December 2025
In 2025, the Group recognised employee benefit expenses of EUR 607 thousand (2024: EUR 607 thousand) in relation to share options allocated under the Employee Option Plan.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-21": {
"value": "Legal reserve The legal reserve is compulsory under the Lithuanian laws. Annual transfers of at least 5% of net profit, calculated in accordance with the Lithuanian regulatory legislation on accounting, are compulsory until the reserve reaches 10% of the authorised share capital. The legal reserve can be used to cover the accumulated losses only. The legal reserve of the Group/Company amounted to EUR 2,041 thousand as of 31 December 2024 and in 2025, due to the losses incurred was used to cover accumulated losses and equals to zero as of 31 December 2025. Revaluation reserve The Group\u2019s revaluation reserve comprises changes in the value of land plots owned by the Group. The Group assesses its land portfolio at the end of each year, and the reserve may be adjusted for changes in land values and/or upon the disposal or acquisition of new plots. As of 31 December 2025, its value amounted to EUR 15,403 thousand (31 December 2024: EUR 15,908 thousand). Reserve for share-based payments to employees In 2022, the reserve for share-based payments to employees was increased by EUR 493 thousand. In 2022, the Group/Company exercised its first share options agreements and the shares were granted to employees, thereby resulting in EUR 666 thousand decrease in reserve for share-based payments to employees. In 2023, the reserve for share-based payments to employees was increased by EUR 650 thousand and decreased by EUR 586 thousand after share options were exercised second time. In 2024, the reserve for share-based payments to employees was increased by EUR 400 thousand and decreased by EUR 600 thousand after share options were exercised third time. As at 31 December 2024, the reserve for share-based payments to employees amounted to EUR 2,693 thousand and remained the same as of 31 December 2025 as the Company went into restructurisation procedures. The Employee Option Plan was approved at the General Meeting of Shareholders of the Group/Company held on 30 April 2019. Based on the Employee Option Plan, the participants are provided with options to acquire the Company\u2018s shares free of charge if they meet the service condition to complete a 3-year term of service at the Group. After the service condition is met, an employee is eligible to exercise the option. Reserve for share-based payments to employees Number of shares, units Amount, EUR \u2018000 Total reserve at 31 December 2024 9,974,224 2,893 Shares allocated to employees under share options as at 31 December 2024 6,300,653 1,827 Unallocated shares as at 31 December 2024 2,984,645 866 Total reserve at 31 December 2024 9,285,298 2,693 Shares allocated to employees under share options as at 31 December 2025 6,300,653 1,827 Unallocated shares as at 31 December 2025 2,984,645 866 Total reserve at 31 December 2025 9,285,298 2,693",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-496": {
"value": "Reserve for share-based payments to employees In 2022, the reserve for share-based payments to employees was increased by EUR 493 thousand. In 2022, the Group/Company exercised its first share options agreements and the shares were granted to employees, thereby resulting in EUR 666 thousand decrease in reserve for share-based payments to employees. In 2023, the reserve for share-based payments to employees was increased by EUR 650 thousand and decreased by EUR 586 thousand after share options were exercised second time. In 2024, the reserve for share-based payments to employees was increased by EUR 400 thousand and decreased by EUR 600 thousand after share options were exercised third time. As at 31 December 2024, the reserve for share-based payments to employees amounted to EUR 2,693 thousand and remained the same as of 31 December 2025 as the Company went into restructurisation procedures. The Employee Option Plan was approved at the General Meeting of Shareholders of the Group/Company held on 30 April 2019. Based on the Employee Option Plan, the participants are provided with options to acquire the Company\u2018s shares free of charge if they meet the service condition to complete a 3-year term of service at the Group. After the service condition is met, an employee is eligible to exercise the option. Reserve for share-based payments to employees Number of shares, units Amount, EUR \u2018000 Total reserve at 31 December 2024 9,974,224 2,893 Shares allocated to employees under share options as at 31 December 2024 6,300,653 1,827 Unallocated shares as at 31 December 2024 2,984,645 866 Total reserve at 31 December 2024 9,285,298 2,693 Shares allocated to employees under share options as at 31 December 2025 6,300,653 1,827 Unallocated shares as at 31 December 2025 2,984,645 866 Total reserve at 31 December 2025 9,285,298 2,693",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-497": {
"value": "In 2025, the Group recognised employee benefit expenses of EUR 607 thousand (2024: EUR 607 thousand) in relation to share options allocated under the Employee Option Plan.23. Cost of Sales
Wages and salaries and social security contributions
Depreciation of ROU assets
Electricity and utility services
Spare parts and inventories
Inventory write-off expenses
Inventory write-down allowance (reversal)
Less: direct government subsidies related to costs
Subsidies related to costs
In 2025, the Group recognised direct and ecological government subsidies of EUR 10,602 thousand in the Group\u2018s statement of profit or loss (2024: EUR 11,001 thousand). Since
these government subsidies are related to costs, they were deducted from cost of sales.
The Group reclassifies the subsidies related to grasslands and pastures from crop growing to dairy segment in order to gain a better representation of the segments' results. Allocation
between the segments is disclosed in note 22.
24. Selling Expenses
Marketing, advertising, intermediation
Wages and salaries and social security contributions
25. Administrative Expenses
Wages and salaries and social security contributions
Depreciation of PP&E and ROU assets and amortisation of intangible assets
Share-based payment expenses
Consultation and business plan preparation
Rent and utility services
Services of credit institutions
Real estate registration and notary fees
Provision due sanctions of NPA
Since April 2019 the Group/Company has approved the Employee Option Plan and accounts for expenses related to share-based payments to employees under the Employee
Option Plan. Expenses are recognised consistently over a 3-year vesting period. For more details refer to the note 2.22.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-454": {
"value": "16. Borrowings
Borrowings from credit institutions
Other financial liabilities
Discounted loan from subsidiaries
Other debts discounted by subsidiaries
Borrowings from credit institutions
Other financial liabilities
Borrowings from subsidiaries
Movements in bonds:
Bonds issued during the year
Bonds
As at 31 December 2025, the Company and the Group, where agreements with creditors and financial institutions were reached, classified liabilities as non-current or current depending
on the settlement terms established in the restructuring plan.
On 13 December 2019, the Group issued 20,000 Green Bonds (hereinafter \u2013 the Bonds) with a nominal value of EUR 1,000 each and a fixed annual interest rate of 6% (based on the
Group management\u2019s decision, interest is calculated using the ACT/360 day-count convention). The Bonds were scheduled to mature on 17 December 2024. Interest payments were
payable annually on 17 December up to and including 2024. The Bonds were listed on the regulated market of AB Nasdaq Vilnius debt securities list. As at 31 December
2024, the Group\u2019s (and the Company\u2019s) bond principal and accrued interest amounted to EUR 21,400 thousand. Due to non-compliance with obligations and the restructuring process,
the bond liabilities were classified as current.
On 18 March 2022, the Group entered into a financing agreement under which K\u016aB \u201cPagalbos verslui fondas\u201d subscribed to a new bond issue of 600,000,000 units with a total nominal
value of EUR 6,000 thousand. The maturity date is 15 March 2026. As at 31 December 2024, the Group\u2019s (and the Company\u2019s) bond principal and accrued interest amounted to EUR
6,166 thousand. Due to non-compliance with obligations and the restructuring process, the bond liabilities are classified as current.
On 14 March 2023, the Group entered into a financing agreement under which a new issue of 6,000 bonds was placed for a total nominal value of EUR 6,000 thousand. The maturity date
was 27 October 2024, with an annual interest rate of 12%, and interest payable semi-annually.
On 8 May 2024, the Group entered into a financing agreement under which a new issue of 4,984 bonds was placed for a total nominal value of EUR 4,984 thousand. The maturity date is
8 November 2025, with an annual interest rate of 14%, and interest payable semi-annually.
As at 31 December 2024, the principal and accrued interest of these issued bonds amounted to EUR 11,082 thousand. Due to non-compliance with obligations and the restructuring
process, the bond liabilities were classified as current.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-498": {
"value": "16. Borrowings GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Non-current Borrowings from credit institutions 12,314 - 874 - Bonds 8,562 - 4,627 - Other financial liabilities 2,588 - - - Discounted loan from subsidiaries - - 9,068 5,928 Other debts discounted by subsidiaries - - 496 443 Total 23,464 - 15,065 6,371 Current Borrowings from credit institutions 19,809 27,997 2,796 3,709 Credit lines 4,648 16,616 - - Bonds 30,276 38,648 22,928 27,566 Other financial liabilities 2,544 382 - - Borrowings from subsidiaries - - - - Total 57,277 83,644 25,724 31,275 Total borrowings 80,741 83,644 40,789 37,646",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-22": {
"value": "16. Borrowings GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Non-current Borrowings from credit institutions 12,314 - 874 - Bonds 8,562 - 4,627 - Other financial liabilities 2,588 - - - Discounted loan from subsidiaries - - 9,068 5,928 Other debts discounted by subsidiaries - - 496 443 Total 23,464 - 15,065 6,371 Current Borrowings from credit institutions 19,809 27,997 2,796 3,709 Credit lines 4,648 16,616 - - Bonds 30,276 38,648 22,928 27,566 Other financial liabilities 2,544 382 - - Borrowings from subsidiaries - - - - Total 57,277 83,644 25,724 31,275 Total borrowings 80,741 83,644 40,789 37,646 Movements in borrowings and credit lines: GROUP COMPANY 2025 2024 2025 2024 Balance at 1 January 44,613 46,752 3,709 3,197 Transfers to liabilities directly associated with the assets held for sale (6,341) - - - Proceeds from borrowings during the year - 1,166 - 386 Repayments of borrowings (1,573) (3,013) (24) - Use of credit lines - (744) - - Interest charged 1,104 3,237 136 349 Interest paid (1,032) (2,785) (151) (223) Balance at 31 December 36,771 44,613 3,670 3,709 Movements in bonds: GROUP COMPANY 2025 2024 2025 2024 Balance at 1 January 38,648 31,642 27,566 25,705 Bonds issued during the year - 4,984 - - Repayments of borrowings (63) - - - Interest charged 1,566 3,061 600 1,861 Interest paid (1,313) (1,039) (611) - Balance at 31 December 38,838 38,648 27,555 27,566 Long-term and short-term debts As of 31 December 2024, the Group and the Company classified financial liabilities not related to group companies as current, taking into account that the Company and the Group\u2019s entities with obligations to financiers were in the restructuring process and, as at the reporting date, the Company and the Group had not yet reached final agreements with financial institutions, as the restructuring plans had not yet been approved. More detailed information on the classification of borrowings is provided in Note 3.1. In 2025, where agreements with creditors and financial institutions were reached, the Company and the Group classified liabilities as non-current or current depending on the settlement terms established in the restructuring plans. All amounts payable (both financial and other liabilities) by the Company to its subsidiaries were discounted and presented as non-current financial liabilities. When discounting receivables and payables between Group entities due to the legally effective restructuring process, the discount rate applied corresponds to the interest rate stipulated in the intercompany loan agreements. The discounting period matches the restructuring period, based on the assumption that receivables and payables related to Group entities will be fully settled only upon completion of the restructuring process. Further information on the discounting of payables to Group entities is provided in Note 32. Borrowings from credit institutions In 2025, the Company and the Group, where agreements were reached with creditors and financial institutions, classified liabilities as non-current or current depending on the settlement terms set out in the restructuring plan, or as current where no agreements had been reached at year-end. As at 31 December 2024, the Group\u2019s loans consisted of EUR 23,493 thousand in bank loans, EUR 3,616 thousand in loans from credit unions, and a EUR 888 thousand loan from K\u016aB \u201cPagalbos verslui fondas.\u201d The loan repayment terms span 2024-2030. However, due to non-compliance with financial covenants and the restructuring process, the loans are classified as current. As at 31 December 2024, the Company\u2019s loans consisted of EUR 2,821 thousand in bank loans and a EUR 888 thousand loan from K\u016aB \u201cPagalbos verslui fondas\u201d. The loan repayment terms span 2024-2030. However, due to non-compliance with financial covenants, the loans are classified as current loans. Bonds As at 31 December 2025, the Company and the Group, where agreements with creditors and financial institutions were reached, classified liabilities as non-current or current depending on the settlement terms established in the restructuring plan. On 13 December 2019, the Group issued 20,000 Green Bonds (hereinafter \u2013 the Bonds) with a nominal value of EUR 1,000 each and a fixed annual interest rate of 6% (based on the Group management\u2019s decision, interest is calculated using the ACT/360 day-count convention). The Bonds were scheduled to mature on 17 December 2024. Interest payments were payable annually on 17 December up to and including 2024. The Bonds were listed on the regulated market of AB Nasdaq Vilnius debt securities list. As at 31 December 2024, the Group\u2019s (and the Company\u2019s) bond principal and accrued interest amounted to EUR 21,400 thousand. Due to non-compliance with obligations and the restructuring process, the bond liabilities were classified as current. On 18 March 2022, the Group entered into a financing agreement under which K\u016aB \u201cPagalbos verslui fondas\u201d subscribed to a new bond issue of 600,000,000 units with a total nominal value of EUR 6,000 thousand. The maturity date is 15 March 2026. As at 31 December 2024, the Group\u2019s (and the Company\u2019s) bond principal and accrued interest amounted to EUR 6,166 thousand. Due to non-compliance with obligations and the restructuring process, the bond liabilities are classified as current. On 14 March 2023, the Group entered into a financing agreement under which a new issue of 6,000 bonds was placed for a total nominal value of EUR 6,000 thousand. The maturity date was 27 October 2024, with an annual interest rate of 12%, and interest payable semi-annually. On 8 May 2024, the Group entered into a financing agreement under which a new issue of 4,984 bonds was placed for a total nominal value of EUR 4,984 thousand. The maturity date is 8 November 2025, with an annual interest rate of 14%, and interest payable semi-annually. As at 31 December 2024, the principal and accrued interest of these issued bonds amounted to EUR 11,082 thousand. Due to non-compliance with obligations and the restructuring process, the bond liabilities were classified as current. Credit lines Taking into account that some of the Group\u2019s companies either have approved restructuring plans under which payments are being made, or have not yet reached agreements with creditors, the Company and the Group present such credit lines as loans received as of 31 December 2025. As of 31 December 2025 and 31 December 2024, the Company and the Group had no unused credit lines. Breakdown of the Group\u2019s borrowings by type of interest rate: GROUP COMPANY 2025 2024 2025 2024 Gross debt - fixed interest rates (52,974) (43,341) (34,825) (34,825) Gross debt - floating interest rates (27,767) (40,303) (2,821) (2,821) Total gross debt (80,741) (83,644) (37,646) (37,646)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-455": {
"value": "18. Grants Grants related to assets Movement in grants related to assets during the year: GROUP COMPANY 2025 2024 2025 2024 Balance at 1 January 4,213 4,691 596 717 Amount transferred to liabilities of assets held for sale (316) - - - Grants and subsidies received - - - - Amortisation (322) (478) (177) (121) Balance at 31 December 3,575 4,213 419 596 Grants related to assets will be recognised in the statement of profit or loss over the following periods: GROUP COMPANY 2025 2024 2025 2024 Within 1 year 614 614 178 178 After 1 year 2,961 3,599 241 418 Total 3,575 4,213 419 596 There are no unfulfilled conditions or other contingencies in relation to recognised grant income .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-23": {
"value": "18. Grants Grants related to assets Movement in grants related to assets during the year: GROUP COMPANY 2025 2024 2025 2024 Balance at 1 January 4,213 4,691 596 717 Amount transferred to liabilities of assets held for sale (316) - - - Grants and subsidies received - - - - Amortisation (322) (478) (177) (121) Balance at 31 December 3,575 4,213 419 596 Grants related to assets will be recognised in the statement of profit or loss over the following periods: GROUP COMPANY 2025 2024 2025 2024 Within 1 year 614 614 178 178 After 1 year 2,961 3,599 241 418 Total 3,575 4,213 419 596 There are no unfulfilled conditions or other contingencies in relation to recognised grant income .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-24": {
"value": "19. Deferred and Current Income Tax Income tax in the statement of profit or loss comprised as follows: GROUP COMPANY 2025 2024 2025 2024 Current income tax - - - - Change in deferred income tax 265 55 (88) (75) Income tax expense (benefit) 265 55 (88) (75) The income tax calculated on the Group's and the Company's profit before tax differs from the theoretical amount that would be calculated using the basic income tax rate: COMPANY GROUP 2025 2024 2025 2024 Profit (loss) before income tax from continuing operations (9 725) (32,386) (8 571) (22,837) Profit (loss) before income tax from discontinuing operations (725) - - - Total profit (loss) before income tax (10 450) (32,386) (8 571) (22,837) Tax calculated at a rate of 16% (1 672) (4,858) (1 371) (3,426) - - - - Tax effects: Non-taxable income (7) (2,190) (2) (164) Non-deductible expenses 312 2,025 33 74 Reporting year tax losses for which no deferred tax asset is recognised 1 617 5,109 1 179 3,375 Changes in assumptions related to prior year - - - - Investment projects relief - (35) - - Impact of discounting subsidiary debt - 79 70 Income tax at a rate of 16% 250 51 (83) (70) Tax calculated at a rate of 17% 265 55 (88) (75) In 2025 a 16% tax rate and 15% tax rate in 2024 was applied to all Group companies and the Company. When calculating deferred income tax as of 31 December 2025, a 17 percent tax rate is applied, since from 2026, income taxation in Lithuania is changing and a 17 percent income tax rate will be applied to both the Group and the Company. Deferred income tax Deferred income tax assets GROUP COMPANY 2025 2024 2025 2024 Loss allowance for receivables and write-down allowance for inventories 234 255 - - Accumulated tax losses 2 484 2,702 - - The impact of discounting subsidiaries' debts - - 163 75 Total deferred income tax assets 2 718 2,957 163 75 Offset against deferred income tax liability - (66) - - Deferred income tax assets 2 718 2,891 163 75 Deferred income tax liabilities GROUP COMPANY 2025 2024 2025 2024 Adoption of IFRS 16 609 578 - - Change in fair value of winter crops on initial recognition 53 59 - - Revaluation of land 2 157 2,094 - - Total deferred income tax liabilities 2 819 2,731 - - Offset against deferred income tax assets - (66) - - Deferred income tax liabilities 2 819 2,665 - - GROUP Deferred income tax assets Deferred income tax liabilities Loss allowance for inventories and receivables Revaluation of land Accumulated tax losses Total deferred tax assets Adoption of IFRS 16 Revaluation of land Change in fair value of winter crops on initial recognition Total deferred tax liabilities At 1 January 2024 164 - 2,843 3,007 439 1,888 193 2,520 Recognised in profit or loss 91 - (141) (50) 139 - (134) 5 Recognised in other comprehensive income - - - - - 206 - 206 At 31 December 2024 255 - 2,702 2,957 578 2,094 59 2,731 Recognised in profit or loss (21) - (218) (239) 31 - (6) 25 Recognised in other comprehensive income - - - - - 63 - 63 At 31 December 2025 234 - 2 484 2 718 609 2 157 53 2 819 The change in deferred income tax in the income statement for 2025 consists of a decrease in deferred income tax assets of EUR 239 thousand (decrease in 2024 of EUR 50 thousand) and an increase in deferred income tax liabilities of EUR 88 thousand (increase in 2024 of EUR 211 thousand). As of 31 December 2024, deferred income tax was calculated using a 16 percent income tax rate. As of 31 December 2025, deferred income tax was calculated using a 17 percent income tax rate In the opinion of management, the Group's deferred income tax assets and liabilities will be realized within more than 12 months from the date of these financial statements. Deferred income tax assets are recognized to the extent that it is probable that the tax benefits will be realized through future taxable profit. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and current tax liabilities and when the deferred tax relates to the same tax authority. Accumulated tax losses GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Total accumulated tax losses carry forward 109 467 116,248 56 748 49,354 Less: deferred income tax asset on tax losses carry forward (14 612) (16,888) (491) (466) Total accumulated tax losses on which no deferred income tax asset was recognised 94,855 99,361 56,257 48,888 In accordance with the Law on Corporate Tax of the Republic of Lithuania, in 2025 and 2024 tax losses from ordinary activities may be carried forward indefinitely and no more than 70 percent of the taxable profit of the current period may be covered.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-456": {
"value": "Deferred income tax assets
Loss allowance for receivables and write-down allowance for inventories
The impact of discounting subsidiaries' debts
Total deferred income tax assets
Offset against deferred income tax liability
Deferred income tax assets
Deferred income tax liabilities
Change in fair value of winter crops on initial recognition
Total deferred income tax liabilities
Offset against deferred income tax assets
Deferred income tax liabilities
GROUP
Deferred income tax assets
Deferred income tax liabilities
Loss allowance
for inventories
and receivables
Total
deferred tax
assets
Change in fair value
of winter crops on
initial recognition
Total
deferred tax
liabilities
Recognised in profit or loss
Recognised in other comprehensive income
Recognised in profit or loss
Recognised in other comprehensive income
The change in deferred income tax in the income statement for 2025 consists of a decrease in deferred income tax assets of EUR 239 thousand (decrease in 2024 of EUR 50 thousand)
and an increase in deferred income tax liabilities of EUR 88 thousand (increase in 2024 of EUR 211 thousand).
As of 31 December 2024, deferred income tax was calculated using a 16 percent income tax rate. As of 31 December 2025, deferred income tax was calculated using a 17 percent income
tax rate
In the opinion of management, the Group's deferred income tax assets and liabilities will be realized within more than 12 months from the date of these financial statements.
Deferred income tax assets are recognized to the extent that it is probable that the tax benefits will be realized through future taxable profit.
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and current tax liabilities and when the deferred tax relates to the same
tax authority.
Accumulated tax losses
Total accumulated tax losses carry forward
Less: deferred income tax asset on tax losses carry forward
Total accumulated tax losses on which no deferred income tax asset
was recognised
In accordance with the Law on Corporate Tax of the Republic of Lithuania, in 2025 and 2024 tax losses from ordinary activities may be carried forward indefinitely and no more than 70
percent of the taxable profit of the current period may be covered.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-25": {
"value": "20. Trade Payables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Trade payables 13,885 24,824 1,020 524 Payables under supplier financing arrangements 1,150 - - Total 13,885 25,974 1,020 524 Long-term part 5,100 - 132 - Short-term part 8,785 25,974 888 524 21. Other Payables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Employment-related liabilities 2,259 3,070 231 254 Vacation reserve 1,201 1,439 159 181 Advance amounts received 2,168 679 - - Taxes payable 3,167 2,085 260 56 Deferred income and accrued expenses 171 388 170 286 Other payables 403 494 14 9 Total 9,369 8,155 834 786 Long-term part 1,251 - 134 - Short-term part 8,118 8 155 700 786 Other payables mostly include payables for lease of land to other entities and natural persons .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-457": {
"value": "21. Other Payables
Employment-related liabilities
Deferred income and accrued expenses
Other payables mostly include payables for lease of land to other entities and natural persons
.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-514": {
"value": "21. Other Payables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Employment-related liabilities 2,259 3,070 231 254 Vacation reserve 1,201 1,439 159 181 Advance amounts received 2,168 679 - - Taxes payable 3,167 2,085 260 56 Deferred income and accrued expenses 171 388 170 286 Other payables 403 494 14 9 Total 9,369 8,155 834 786 Long-term part 1,251 - 134 - Short-term part 8,118 8 155 700 786 Other payables mostly include payables for lease of land to other entities and natural persons .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-499": {
"value": "21. Other Payables GROUP COMPANY At 31 December 2025 At 31 December 2024 At 31 December 2025 At 31 December 2024 Employment-related liabilities 2,259 3,070 231 254 Vacation reserve 1,201 1,439 159 181 Advance amounts received 2,168 679 - - Taxes payable 3,167 2,085 260 56 Deferred income and accrued expenses 171 388 170 286 Other payables 403 494 14 9 Total 9,369 8,155 834 786 Long-term part 1,251 - 134 - Short-term part 8,118 8 155 700 786 Other payables mostly include payables for lease of land to other entities and natural persons .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-458": {
"value": "22. Segment Reporting
GROUP
Operating segments
Statement of profit or loss
Total reportable segments
Gross profit as reported to the Group's management (b)
Elimination of intragroup transactions
Intragroup cost of sales (c)
Total revenue from external customers
Total cost of sales to external customers (a)-(c)+(e)
Gain on change in fair value of biological assets (f)
Gross profit (b)-(d)+(e)+(f)
Depreciation included in cost of sales
Total reportable segments
Gross profit as reported to the Group's management (b)
Elimination of intragroup transactions
Intragroup cost of sales (c)
Total revenue from external customers
Total cost of sales to external customers (a)-(c)+(e)
Gain on change in fair value of biological assets (f)
Gross profit (b)-(d)+(e)+(f)
Depreciation included in cost of sales
Largest customers of the Group by share of revenue they generate, %:
Scandagra (crop purchaser)
Revenue by geographical territory is provided in the table below.
Revenue by geographical territory (representing over 5% of the Group\u2019s total revenue)
27. Other Income
",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-524": {
"value": "27. Other Income GROUP COMPANY 2025 2024 2025 2024 Interest income - 29 - - Rental income (expenses) 44 (44) - - Other income (expenses) 1 093 265 19 13 Total 1 137 250 19 13 28. Other Gain/(Loss), Net GROUP COMPANY 2025 2024 2025 2024 Gain/(loss) on disposal of PP&E 30 405 - - Insurance benefits 44 76 10 - Other - - - 8 Total 74 481 10 8 ",
"dimensions": {
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"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-517": {
"value": "27. Other Income GROUP COMPANY 2025 2024 2025 2024 Interest income - 29 - - Rental income (expenses) 44 (44) - - Other income (expenses) 1 093 265 19 13 Total 1 137 250 19 13 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-501": {
"value": "27. Other Income GROUP COMPANY 2025 2024 2025 2024 Interest income - 29 - - Rental income (expenses) 44 (44) - - Other income (expenses) 1 093 265 19 13 Total 1 137 250 19 13 29. Finance Costs GROUP COMPANY 2025 2024 2025 2024 Interest on borrowings 1,136 2,771 136 349 Interest on bonds 1,566 3,061 600 1,861 Finance costs related to ROU assets (IFRS 16) 2,592 3,754 25 36 Foreign exchange loss (44) (1) - - Change in fair value of derivative instruments - - - - Interest on borrowings from subsidiaries and shareholder - - 199 479 Financial expenses related to the discounting of debts of subsidiaries - - 491 466 Other finance costs 1,832 1,832 201 418 Total 7,082 11,418 1,652 3,609",
"dimensions": {
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"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-28": {
"value": "27. Other Income GROUP COMPANY 2025 2024 2025 2024 Interest income - 29 - - Rental income (expenses) 44 (44) - - Other income (expenses) 1 093 265 19 13 Total 1 137 250 19 13 29. Finance Costs GROUP COMPANY 2025 2024 2025 2024 Interest on borrowings 1,136 2,771 136 349 Interest on bonds 1,566 3,061 600 1,861 Finance costs related to ROU assets (IFRS 16) 2,592 3,754 25 36 Foreign exchange loss (44) (1) - - Change in fair value of derivative instruments - - - - Interest on borrowings from subsidiaries and shareholder - - 199 479 Financial expenses related to the discounting of debts of subsidiaries - - 491 466 Other finance costs 1,832 1,832 201 418 Total 7,082 11,418 1,652 3,609",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-29": {
"value": "28. Other Gain/(Loss), Net GROUP COMPANY 2025 2024 2025 2024 Gain/(loss) on disposal of PP&E 30 405 - - Insurance benefits 44 76 10 - Other - - - 8 Total 74 481 10 8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-461": {
"value": "29. Finance Costs
Finance costs related to ROU assets (IFRS 16)
Change in fair value of derivative instruments
Interest on borrowings from subsidiaries and shareholder
Financial expenses related to the discounting of debts of subsidiaries
30. Discontinued operation
Description
UAB \"Baltic Champs\" (entity code 302942064; hereinafter BC) is a mushroom-growing and processing subsidiary constituting a separate operating segment of the AUGA group,
RAB Group (hereinafter the Group). On 4 December 2025 AUGA group, RAB signed a binding preliminary agreement for the sale of 100% of BC shares to Global Champs, UAB
(entity code 307494558; hereinafter the Buyer) \u2013 a Latvian-capital company owned by the Mhitarjan family. The transaction is one of four key strategic actions under the restruct
uring
plan approved by Vilnius Regional Court on 2 September 2025.
The final sale and purchase agreement was signed on 26 February 2026 and title to BC shares passed to the Buyer. Conditions precedent were satisfied: bondholder consent
obtained on 15 January 2026; Lithuanian Competition Council clearance on 10 February 2026; Latvian Competition Council clearance on 16 February 2026.
Classification
Assets held for sale (IFRS 5)
At 31 December 2025 the investment in BC was reclassified as held for sale under IFRS 5. The criteria were met: (i) BC was available for immediate sale; (ii) the binding agreement
of 4 December 2025 evidences management commitment to sell; (iii) sale completion within one year was highly probable.
Discontinued operation (IFRS 5.32)
BC qualifies as a discontinued operation under IFRS as: (i) it represents a separate major line of business \u2013 the mushroom-growing and processing segment; (ii) the disposal
constitutes a major strategic shift. Accordingly, BC results are presented on a single line \"Net profit/(loss) from discontinued operation \" in the 2025 statement of profit or loss.
Measurement of investment
Under IFRS, assets held for sale are measured at the lower of carrying amount and fair value less costs to sell. Fair value was determined based on the binding agreement of 4
December 2025. The resulting impairment loss was recognised in the parent company's 2025 financial expenses.
Carrying amount of investment
Fair value less costs to sell
Transaction structure and settlement
of which: AWG Investment 1 bonds redeemed
of which: received by AUGA Group
AUGA Group debt to BC (contingent consideration)
The AUGA Group debt to BC (EUR 2,955 thousand) is payable by the Buyer within 5 business days after AUGA Group settles its debt to BC. In line with the restructuring plan, EUR
5,221 thousand was used on 27 February 2026 to fully redeem the UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104, face value EUR 4,984 thousand) together with
accrued interest.
Assets and liabilities classified as held for sale
Assets:
Property, plant & equipment
Trade and other receivables
Cash and cash equivalents
Liabilities:
Non-current financial liabilities
Current financial liabilities
Financial results of discontinued operation
Cost of goods sold (27,696)
Other operating income/(expense), net
Finance income/(expense), net (325)
Net profit from discontinued operation*
Cash flows from discontinued operation
Operating cash flows 1,868
Investing cash flows (569)
Financing cash flows (1,334)
Events after the reporting period (IAS 10)
The closing of the transaction on 26 February 2026 is an adjusting event after the reporting period under IAS 10, as the binding agreement was signed before 31 December 2025
and the substantive conditions existed at the reporting date. Accordingly, the impairment loss and reclassification are reflected in the 31 December 2025 financial statements.
Key post-period facts:
\u2022 26 February 2026 \u2013 title to 100% of BC shares transferred to Global Champs, UAB.
\u2022 BC financial liabilities and lease liabilities will no longer be consolidated at Group level.
\u2022 The Group's total financial liabilities decreased by approximately EUR 11,600 thousand on the closing date.
\u2022 27 February 2026 \u2013 UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104) fully redeemed.
Impact on Group restructuring
The disposal of BC is the first of four key strategic actions under the court-approved restructuring plan. The transaction enables the Group to: (i) significantly reduce its total debt
burden; (ii) save interest costs \u2013 the redeemed bond issue carried a 14% annual interest rate; (iii) support restoration of solvency and going-concern capacity of the Group.
",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-502": {
"value": "30. Discontinued operation Description UAB \"Baltic Champs\" (entity code 302942064; hereinafter BC) is a mushroom-growing and processing subsidiary constituting a separate operating segment of the AUGA group, RAB Group (hereinafter the Group). On 4 December 2025 AUGA group, RAB signed a binding preliminary agreement for the sale of 100% of BC shares to Global Champs, UAB (entity code 307494558; hereinafter the Buyer) \u2013 a Latvian-capital company owned by the Mhitarjan family. The transaction is one of four key strategic actions under the restruct uring plan approved by Vilnius Regional Court on 2 September 2025. The final sale and purchase agreement was signed on 26 February 2026 and title to BC shares passed to the Buyer. Conditions precedent were satisfied: bondholder consent obtained on 15 January 2026; Lithuanian Competition Council clearance on 10 February 2026; Latvian Competition Council clearance on 16 February 2026. Classification Assets held for sale (IFRS 5) At 31 December 2025 the investment in BC was reclassified as held for sale under IFRS 5. The criteria were met: (i) BC was available for immediate sale; (ii) the binding agreement of 4 December 2025 evidences management commitment to sell; (iii) sale completion within one year was highly probable. Discontinued operation (IFRS 5.32) BC qualifies as a discontinued operation under IFRS as: (i) it represents a separate major line of business \u2013 the mushroom-growing and processing segment; (ii) the disposal constitutes a major strategic shift. Accordingly, BC results are presented on a single line \"Net profit/(loss) from discontinued operation \" in the 2025 statement of profit or loss. Measurement of investment Under IFRS, assets held for sale are measured at the lower of carrying amount and fair value less costs to sell. Fair value was determined based on the binding agreement of 4 December 2025. The resulting impairment loss was recognised in the parent company's 2025 financial expenses. Eur thousand Amount Carrying amount of investment 14,156 Fair value less costs to sell 8,455 Impairment loss (5,701) Transaction structure and settlement EUR thousand Amount Total consideration 8,455 Cash settlement 5,500 of which: AWG Investment 1 bonds redeemed 5,221 of which: received by AUGA Group 279 AUGA Group debt to BC (contingent consideration) 2,955 The AUGA Group debt to BC (EUR 2,955 thousand) is payable by the Buyer within 5 business days after AUGA Group settles its debt to BC. In line with the restructuring plan, EUR 5,221 thousand was used on 27 February 2026 to fully redeem the UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104, face value EUR 4,984 thousand) together with accrued interest. Assets and liabilities classified as held for sale Assets: EUR thousand 2025-12-31 2024-12-31 Intangible assets 60 109 Property, plant & equipment 24,894 26,062 Investments 10 10 Deferred tax asset 3 3 Inventories 4,841 4,496 Trade and other receivables 5,158 4,473 Cash and cash equivalents 27 61 TOTAL ASSETS 34,993 35,214 Liabilities: EUR thousand 2025-12-31 2024-12-31 Grants and subsidies 277 316 Non-current financial liabilities 10,505 5,595 Current financial liabilities 5,021 9,467 TOTAL LIABILITIES 15,803 15,378 Financial results of discontinued operation EUR thousand 2025 2024 Revenue 28,292 30,077 Cost of goods sold (27,696) (28,492) Gross profit 596 1,585 Operating expenses (1,464) (1,418) Other operating income/(expense), net 468 862 Operating profit (400) 1,029 Finance income/(expense), net (325) (911) Income tax - - Net profit from discontinued operation* (725) 118 Cash flows from discontinued operation EUR thousand 2025 2024 Operating cash flows 1,868 3,711 Investing cash flows (569) (1,707) Financing cash flows (1,334) (3,012) Total (35) (1,008) Events after the reporting period (IAS 10) The closing of the transaction on 26 February 2026 is an adjusting event after the reporting period under IAS 10, as the binding agreement was signed before 31 December 2025 and the substantive conditions existed at the reporting date. Accordingly, the impairment loss and reclassification are reflected in the 31 December 2025 financial statements. Key post-period facts: \u2022 26 February 2026 \u2013 title to 100% of BC shares transferred to Global Champs, UAB. \u2022 BC financial liabilities and lease liabilities will no longer be consolidated at Group level. \u2022 The Group's total financial liabilities decreased by approximately EUR 11,600 thousand on the closing date. \u2022 27 February 2026 \u2013 UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104) fully redeemed. Impact on Group restructuring The disposal of BC is the first of four key strategic actions under the court-approved restructuring plan. The transaction enables the Group to: (i) significantly reduce its total debt burden; (ii) save interest costs \u2013 the redeemed bond issue carried a 14% annual interest rate; (iii) support restoration of solvency and going-concern capacity of the Group.",
"dimensions": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-30": {
"value": "30. Discontinued operation Description UAB \"Baltic Champs\" (entity code 302942064; hereinafter BC) is a mushroom-growing and processing subsidiary constituting a separate operating segment of the AUGA group, RAB Group (hereinafter the Group). On 4 December 2025 AUGA group, RAB signed a binding preliminary agreement for the sale of 100% of BC shares to Global Champs, UAB (entity code 307494558; hereinafter the Buyer) \u2013 a Latvian-capital company owned by the Mhitarjan family. The transaction is one of four key strategic actions under the restruct uring plan approved by Vilnius Regional Court on 2 September 2025. The final sale and purchase agreement was signed on 26 February 2026 and title to BC shares passed to the Buyer. Conditions precedent were satisfied: bondholder consent obtained on 15 January 2026; Lithuanian Competition Council clearance on 10 February 2026; Latvian Competition Council clearance on 16 February 2026. Classification Assets held for sale (IFRS 5) At 31 December 2025 the investment in BC was reclassified as held for sale under IFRS 5. The criteria were met: (i) BC was available for immediate sale; (ii) the binding agreement of 4 December 2025 evidences management commitment to sell; (iii) sale completion within one year was highly probable. Discontinued operation (IFRS 5.32) BC qualifies as a discontinued operation under IFRS as: (i) it represents a separate major line of business \u2013 the mushroom-growing and processing segment; (ii) the disposal constitutes a major strategic shift. Accordingly, BC results are presented on a single line \"Net profit/(loss) from discontinued operation \" in the 2025 statement of profit or loss. Measurement of investment Under IFRS, assets held for sale are measured at the lower of carrying amount and fair value less costs to sell. Fair value was determined based on the binding agreement of 4 December 2025. The resulting impairment loss was recognised in the parent company's 2025 financial expenses. Eur thousand Amount Carrying amount of investment 14,156 Fair value less costs to sell 8,455 Impairment loss (5,701) Transaction structure and settlement EUR thousand Amount Total consideration 8,455 Cash settlement 5,500 of which: AWG Investment 1 bonds redeemed 5,221 of which: received by AUGA Group 279 AUGA Group debt to BC (contingent consideration) 2,955 The AUGA Group debt to BC (EUR 2,955 thousand) is payable by the Buyer within 5 business days after AUGA Group settles its debt to BC. In line with the restructuring plan, EUR 5,221 thousand was used on 27 February 2026 to fully redeem the UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104, face value EUR 4,984 thousand) together with accrued interest. Assets and liabilities classified as held for sale Assets: EUR thousand 2025-12-31 2024-12-31 Intangible assets 60 109 Property, plant & equipment 24,894 26,062 Investments 10 10 Deferred tax asset 3 3 Inventories 4,841 4,496 Trade and other receivables 5,158 4,473 Cash and cash equivalents 27 61 TOTAL ASSETS 34,993 35,214 Liabilities: EUR thousand 2025-12-31 2024-12-31 Grants and subsidies 277 316 Non-current financial liabilities 10,505 5,595 Current financial liabilities 5,021 9,467 TOTAL LIABILITIES 15,803 15,378 Financial results of discontinued operation EUR thousand 2025 2024 Revenue 28,292 30,077 Cost of goods sold (27,696) (28,492) Gross profit 596 1,585 Operating expenses (1,464) (1,418) Other operating income/(expense), net 468 862 Operating profit (400) 1,029 Finance income/(expense), net (325) (911) Income tax - - Net profit from discontinued operation* (725) 118 Cash flows from discontinued operation EUR thousand 2025 2024 Operating cash flows 1,868 3,711 Investing cash flows (569) (1,707) Financing cash flows (1,334) (3,012) Total (35) (1,008) Events after the reporting period (IAS 10) The closing of the transaction on 26 February 2026 is an adjusting event after the reporting period under IAS 10, as the binding agreement was signed before 31 December 2025 and the substantive conditions existed at the reporting date. Accordingly, the impairment loss and reclassification are reflected in the 31 December 2025 financial statements. Key post-period facts: \u2022 26 February 2026 \u2013 title to 100% of BC shares transferred to Global Champs, UAB. \u2022 BC financial liabilities and lease liabilities will no longer be consolidated at Group level. \u2022 The Group's total financial liabilities decreased by approximately EUR 11,600 thousand on the closing date. \u2022 27 February 2026 \u2013 UAB \"AWG Investment 1\" bond issue (ISIN LT0000409104) fully redeemed. Impact on Group restructuring The disposal of BC is the first of four key strategic actions under the court-approved restructuring plan. The transaction enables the Group to: (i) significantly reduce its total debt burden; (ii) save interest costs \u2013 the redeemed bond issue carried a 14% annual interest rate; (iii) support restoration of solvency and going-concern capacity of the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-31": {
"value": "31. Basic and Diluted Earnings per Share Basic and diluted earnings per share were as follows for the year ended 31 December: GROUP COMPANY 2025 2024 2025 2024 Weighted average number of shares 233,803,368 232,729,694 233,803,368 232,729,694 Net loss from continuing operations attributed to shareholders of the Company (10,647) (32,365) (8,483) (22,762) Earnings (loss) per share (EUR) from continuing operations (0.05) (0.14) (0.04) (0.10) Profit from discontinuing operations attributed to shareholders of the Company (725) - - - Earnings (loss) per share (EUR) from discontinuing operations - - - - Total net loss attributed to shareholders of the Company (11,372) (32,365) (8,483) (22,762) Total earnings (loss) per share (EUR) (0.05) (0.14) (0.04) (0.10) Basic earnings per share shall be calculated by dividing the profit or loss attributable to ordinary equity holders of the parent company (numerator) by the weighted average number of ordinary shares outstanding during the period (denominator).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-463": {
"value": "Basic earnings per share shall be calculated by dividing the profit or loss attributable to ordinary equity holders of the parent company (numerator) by the weighted average number of ordinary shares
outstanding during the period (denominator).
",
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"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-32": {
"value": "32. Related-party Transactions GROUP Related parties are defined as all shareholders of AUGA group RAB (note 1), i.e. Baltic Champs Group UAB and K\u0119stutis Ju\u0161\u010dius, who have significant influence over the Group entity through direct or indirect ownership interest with voting rights in that Group entity. The Group's 2025 transactions with related parties and balances of transactions were as follows: 2025 Shareholders with significant influence Loans granted Receivables and prepayments Borrowings Payables Interest on borrowings and other purchases Sales and interest income Baltic Champs Group, UAB (private limited liability company under restructuring, legal entity code 145798333, registered address: Povili\u0161ki\u0173 village, Gruzd\u017eiai eldership, \u0160iauliai District Municipality) - - - 1 10 - K\u0119stutis Ju\u0161\u010dius (correspondence address: Konstitucijos pr. 21C, Vilnius) - - - - - - Total - - - 1 10 - Compensation to key management personnel In the year ended 31 December 2025, the average number of the Group\u2018s and the Company\u2018s Board members and key management personnel was 5 members (2024: 6 members). Payments to the Group\u2019s and the Company\u2019s Board members and key management personnel, EUR 2025 2024 Wages and salaries 236,592 230,470 Shares - 11,948 Total 236,592 242,418",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-464": {
"value": "Compensation to key management personnel
In the year ended 31 December 2025, the average number of the Group\u2018s and the Company\u2018s Board members and key management personnel was 5 members (2024: 6 members).
Payments to the Group\u2019s and the Company\u2019s Board members and key management
personnel, EUR
33. Off-balance Sheet Commitments and Contingencies
The Group's liabilities related to short-term lease agreements in 2025 amounted to EUR 44 thousand (EUR 20 thousand in 2024), and to low-value lease agreements - EUR 5
thousand (in 2024 - liabilities related to low-value lease agreements amounted to EUR 80 thousand).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-519": {
"value": "33. Off-balance Sheet Commitments and Contingencies The Group's liabilities related to short-term lease agreements in 2025 amounted to EUR 44 thousand (EUR 20 thousand in 2024), and to low-value lease agreements - EUR 5 thousand (in 2024 - liabilities related to low-value lease agreements amounted to EUR 80 thousand).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-503": {
"value": "33. Off-balance Sheet Commitments and Contingencies The Group's liabilities related to short-term lease agreements in 2025 amounted to EUR 44 thousand (EUR 20 thousand in 2024), and to low-value lease agreements - EUR 5 thousand (in 2024 - liabilities related to low-value lease agreements amounted to EUR 80 thousand).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-34": {
"value": "33. Off-balance Sheet Commitments and Contingencies The Group's liabilities related to short-term lease agreements in 2025 amounted to EUR 44 thousand (EUR 20 thousand in 2024), and to low-value lease agreements - EUR 5 thousand (in 2024 - liabilities related to low-value lease agreements amounted to EUR 80 thousand).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-33": {
"value": "34. Events After the Reporting Period \u2043 On January 15, 2026, UAB \u201cAWG investment 1\u201d bondholders have unanimously granted their consent to AUGA group, RAB to sell 100% of the shares of RUAB \u201cBaltic Champs\u201d. \u2043 On February 6, 2026, dates on the Periodic Information Disclosure of AUGA group, RAB for the year 2026 (Investor\u2018s calendar). \u2043 On February 18, 2026, Competition Councils of Lithuania and Latvia have granted clearance for the sale of 100% of the shares in RUAB \u201cBaltic Champs. \u2043 On February 26, 2026, first of the Four Key Actions, outlined in AUGA group, RAB Restructuring Plan, Completed: A Deal signed to sell 100% of RUAB \u201cBaltic Champs\u201d Shares. \u2043 On March 31, 2026, Laurynas Mi\u0161kinis has been appointed as Company\u2019s CEO, replacing the previous interim CEO Elina Chodzkait\u0117-Barauskien\u0117. \u2043 On April 08, 2026, announcement regarding the publication of the Consolidated audited annual information for 2025. \u2043 On April 13, 2026, UAB ZeroSum Asset Management Selected as Manager of the Dairy Fund to be Established by AUGA group, AB under Restructuring",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:48510000P2S3LHJPX414",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}