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AB INVL BALTIC FARMLAND, company code 303299781, Gyn\u0117j\u0173 str. 14, Vilnius, Lithuania
CONSOLIDATED AND COMPANY\u2019S FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
(all amounts are in EUR thousand unless otherwise stated)
The financial statements are presented in thousands of euro (EUR) and all values are rounded to the nearest thousand except when otherwise indicated.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "AB INVL BALTIC FARMLAND", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "Lithuania ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "a joint stock company ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "Gyn\u0117j\u0173 str. 14, Vilnius", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Lithuania", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "The Company manages shares of entities investing into agricultural land and provides finance. Now the Company has 100% shares in 18 companies owning approximately 3 thousand hectares of agricultural land in Lithuania (detailed list of subsidiaries is presented in Note 5), that is rented to farmers and agricultural companies.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "All the shares of the Company are ordinary shares with the par value of EUR 0.29, and were fully paid as at 31 December 2025 and 2024. Subsidiaries did not hold any shares of the Company as at 31 December 2025 and 2024. 15 Share capital, acquisition of own shares and reserves The total authorised number of ordinary shares is 3,291,549 (as of 31 December 2024: 3,291,549 shares) with a par value of EUR 0.29 per share. All the shares of the Company were fully paid. The Company\u2019s share capital and equity was formed in accordance with the procedure set forth in the terms of split-off on 29 April 2014. The Company holds 63,039 own shares (1.92% of share capital). There are not any changes in 2025 and 2024. Legal reserve Legal reserve is a compulsory reserve under Lithuanian legislation. Annual transfers of not less than 5 % of net profit, calculated in accordance with the statutory financial statements, are compulsory until the reserve reaches 10 % of the share capital. The reserve can be used only to cover the accumulated losses. Reserve for the acquisition of own shares Reserve for the acquisition of own shares is formed for the purpose of buying own shares in order to keep their liquidity and manage price fluctuations. It can be formed by shareholders\u2019 decision at the Annual Shareholders Meeting from the profit available for distribution. The reserve cannot be used to increase the share capital. The reserve does not change when Company acquires own shares, but is utilised when own shares are cancelled. The shareholders can decide to transfer unused amounts of the reserve back to retained earnings at the Annual Shareholders Meeting. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "As at 31 December 2025 the number of employees of the Group and the Company was 2 and 1, respectively. As at 31 December 2024 the number of employees of the Group and the Company was 2 and 1, respectively.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "2 Summary of material accounting policies The material accounting policies applied in preparing the Group\u2019s and the Company\u2019s financial statements for the year ended 31 December 2025 are as follows: 2.1. Basis of preparation Statement of compliance The financial statements of the Company and the consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (hereinafter the EU). These financial statements have been prepared on a historical cost basis, except for investment properties that have been measured at fair value. The financial statements are presented in thousands of euro (EUR) and all values are rounded to the nearest thousand except when otherwise indicated. Adoption of new and/or changed IFRSs and IFRIC interpretations The Group and the Company have adopted the new and amended IFRS and IFRIC interpretations that are effective for annual periods beginning on or after 1 January 2025: \u2212 Amendments to IAS 21: The Effects of Changes in Foreign Exchange Rates: Lack of exchangeability The Amendments to IAS 21 are not relevant to the Group and the Company and had no impact on the Group\u2019s and Company\u2019s financial statements for the year ended 31 December 2025. Standards adopted by the EU but not yet effective and have not been early adopted Amendments to IFRS 9 and IFRS 7: Amendments to the Classification and Measurement of Financial Instruments (effective for annual periods beginning on or after 1 January 2026) These amendments: (a) clarify the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system; (b) clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest criterion; c) add new disclosures for certain instruments with contractual terms that can change cash flows (such as some financial instruments with features linked to the achievement of environment, social and governance targets); and (d) update the disclosures for equity instruments designated at fair value through other comprehensive income. The Group and the Company are currently assessing the impact of the amendments on their financial statements. It is expected that derecognition exception for financial liabilities settled through an electronic cash transfer system would be relevant for most entities, but are not expecting that impact would be material, as in practice the same approach is mostly applied already in Lithuania. IFRS 18 Presentation and Disclosure in Financial Statements effective for annual periods beginning on or after 1 January 2027) IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures, subtotals of income and expenses, 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. In addition, narrow-scope amendments have been made to IAS 7 Statement of Cash Flows, which include changing the starting point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. The Group and the Company is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements. Other amendments to existing standards and new standards, which are adopted by the EU, but not yet effective, are not relevant to the Group and the Company. Standards not yet adopted by the EU Amendments to existing standards and new standards, which are not yet adopted by the EU, are not relevant to the Group and the Company.
2 Summary of material accounting policies (cont\u2019d)
2.2. Basis of consolidation
The consolidated financial statements comprise the financial statements of the Company and its subsidiaries. The financial
statements of the subsidiaries are prepared for the same reporting year as the parent company, using consistent accounting
policies.
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. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and
continue to be consolidated until the date that such control ceases.
2.3. Functional and presentation currency
From 1 January 2015 the euro became local currency of the Republic of Lithuania. The financial statements are prepared in euro
(EUR), which is local currency of the Republic of Lithuania, and presented in EUR thousand. Euro is the Company\u2019s and the
Group\u2019s functional and presentation currency. The exchange rates in relation to other currencies are set daily by the European
Central Bank and the Bank of Lithuania.
As these financial statements are presented in euro thousand, individual amounts were rounded. Due to the rounding, totals in
the tables may not add up.
2.4. Investment properties
Land that is held for long-term rental yields and for capital appreciation is classified as investment properties.
Investment properties are measured initially at cost, including transaction costs. Subsequent to initial recognition, investment
properties are carried at fair value, which reflects market conditions at the reporting date. Gains or losses arising from changes in
the fair values of investment properties are included in profit or loss in the year in which they arise.
Investment properties are derecognised when either they have been disposed of or when the investment property is permanently
withdrawn from use and no future economic benefit is expected from its disposal. Any gains or losses on the retirement or disposal
of an investment property are recognised in the statement of comprehensive income within \u201cNet gains (losses) from fair value
adjustments on investment property\u201d in the year of retirement or disposal.
2.5. Investments into subsidiaries (the Company)
Investments in subsidiaries are accounted for using the equity method of accounting. Under the equity method, the investment in
the subsidiary is carried in the statement of financial position at cost plus post acquisition changes in the Company\u2019s share of net
assets of the subsidiary. The reporting dates of the subsidiary and the Company are identical and the subsidiary\u2019s accounting
policies conform to those used by the Company for like transactions and events in similar circumstances.
2 Summary of material accounting policies (cont\u2019d) 2.6. Financial assets and its impairment As the business model for the Group\u2018s and the Company\u2018s financial assets are held to collect contractual cash flows and they are solely payments of principal and interest, the Group and the Company have only financial assets measured at amortised cost. They comprised trade and other receivables, loans granted, cash and cash equivalents. The Group and the Company assess on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Cash and cash equivalents and loans granted are considered to be low credit risk at the reporting date (Stage 1) as they have a low risk of default and the borrower has a strong capacity to meet its contractual cash flow obligations in the near term. Therefore, the Group/the Company is not relevant a three-stage model for impairment for financial assets other than trade receivables. For Stage 1 financial assets 12-month expected credit losses (\u2018ECL\u2019) are recognised and interest revenue is calculated on the gross carrying amount of the asset (that is, without deduction for credit allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12 months. The 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. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor, unsuccessful enforcement through bailiffs. For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3: \u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit losses, except for certain trade receivables classified in Stage 3; \u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired. The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually impaired. Impairment losses are presented as separate line item in the statement of comprehensive income. 2.7. Cash and cash equivalents Cash and cash equivalents in the statement of financial position and for purpose of the cash flow statement comprise cash at banks and short-term deposits with an original maturity of three months or less. Summary of material accounting policies (cont\u2019d) 2.8. Financial liabilities The Group and the Company recognises a financial liability when it first becomes a party to the contractual rights and obligations in the contract. All financial liabilities are initially recognised at fair value, minus (in the case of a financial liability that is not at fair value through profit or loss) transaction costs that are directly attributable to issuing the financial liability. Financial liabilities are measured at amortised cost using the effective interest method. A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. 2.9. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are recognised in equity as a deduction, net of tax, from the proceeds. Where any group company purchases the company\u2019s equity share capital (treasury shares), the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the company\u2019s equity holders. 2.10. Leases Group\u2019s company is the lessor in an operating lease Leases in which a significant portion of the risks and rewards of ownership are retained by the Group\u2019s company are classified as operating leases. Payments, including pre-payments, received under operating leases (net of any incentives granted to the lessee) are credited to the statement of comprehensive income on a straight-line basis over the period of the lease. The Group account for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease. See Note 2.11 for the recognition of lease income. 2.11. Revenue recognition Revenue includes lease income, interest income and other income. Other income includes penalties from tenants for overdue payments. Lease income Lease income from operating leases where the Group is a lessor is recognised in income on a straight-line basis over the lease term. The Group elected to recognise lease income for variable payment that depends on an index or a rate in the periods in which changes of index or rate occur. Variable lease payments that do not depends on an index or a rate are recognised as lease income in the periods in which the event or condition that triggers those payments occurs. In the first quarter rental fee, except variable part related to land tax, is invoiced to the tenants. In the fourth quarter variable part of the rent related to land tax is invoiced to the tenants, when State tax authorities provide an estimate of the land tax and land tax expenses are recognised. Interest income Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for financial assets that subsequently become credit-impaired. For credit-impaired financial assets the effective interest rate is applied to the net carrying amount of the financial asset (after deduction of the loss allowance) 2 Summary of material accounting policies (cont\u2019d) 2.12. Current and deferred income tax The tax expense for the period comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised directly in equity. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted by the end of the reporting period in Lithuania where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. The standard income tax rate in Lithuania was 16 % in 2025 (15% in 2024). From 2026, the standard corporate tax rate in Lithuania is 17%. Tax losses can be transferred at no consideration or in exchange for certain consideration between the group companies if certain conditions are met. Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. The deferred tax liability in relation to investment property that is measured at fair value is determined assuming the property will be recovered entirely through sale. Following the provisions of Law on Corporate Income Tax the sale of shares of subsidiaries to another entity or a natural person shall not be taxed where the entity transferring the shares held more than 10% of voting shares in that entity for an uninterrupted period of at least two years. If mentioned condition is met or is expected to be met by the management of the Company, no deferred tax liabilities or assets are recognised in respect of temporary differences associated with carrying amounts of these investments. Tax losses can be carried forward indefinitely, unless the entity changes its activities. However, losses incurred as a result of the disposal of securities may be carried forward for five years. Previous year tax losses can only decrease the current year taxable profit by up to 70%. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. 2 Summary of material accounting policies (cont\u2019d) 2.13. Significant accounting judgements and estimates The preparation of financial statements requires management of the Group and the Company to make judgements and estimates that affect the reported amounts of revenues, expenses, assets and liabilities and disclosure of contingent liabilities, at the end of reporting period. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future periods. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Judgements In the process of applying the Group accounting policies, management has not made any judgements, which has most significant effect on the amounts recognised in these financial statements. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. The significant areas of estimation used in the preparation of these financial statements are discussed below. Fair value of investment properties in consolidated financial statements Fair value of investment properties was based on the market approach by reference to sales in the market of comparable properties. Market approach refers to the prices of the analogues transactions in the market. These values are adjusted for differences in key attributes such as land size and productivity. The fair value of the investment properties as at 31 December 2025 was EUR 23,326 thousand (as at 31 December 2024 \u2013 EUR 22,736 thousand) (described in more details in Note 11). ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "2.1. Basis of preparation Statement of compliance The financial statements of the Company and the consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (hereinafter the EU). These financial statements have been prepared on a historical cost basis, except for investment properties that have been measured at fair value. The financial statements are presented in thousands of euro (EUR) and all values are rounded to the nearest thousand except when otherwise indicated. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-256": { "value": "
Statement of compliance
The financial statements of the Company and the consolidated financial statements of the Group have been prepared in
accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (hereinafter the EU).
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "Adoption of new and/or changed IFRSs and IFRIC interpretations The Group and the Company have adopted the new and amended IFRS and IFRIC interpretations that are effective for annual periods beginning on or after 1 January 2025: \u2212 Amendments to IAS 21: The Effects of Changes in Foreign Exchange Rates: Lack of exchangeability The Amendments to IAS 21 are not relevant to the Group and the Company and had no impact on the Group\u2019s and Company\u2019s financial statements for the year ended 31 December 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "value": "2.2. Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its subsidiaries. The financial statements of the subsidiaries are prepared for the same reporting year as the parent company, using consistent accounting policies. 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. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be consolidated until the date that such control ceases. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "2.3. Functional and presentation currency From 1 January 2015 the euro became local currency of the Republic of Lithuania. The financial statements are prepared in euro (EUR), which is local currency of the Republic of Lithuania, and presented in EUR thousand. Euro is the Company\u2019s and the Group\u2019s functional and presentation currency. The exchange rates in relation to other currencies are set daily by the European Central Bank and the Bank of Lithuania. As these financial statements are presented in euro thousand, individual amounts were rounded. Due to the rounding, totals in the tables may not add up. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "value": "2.4. Investment properties Land that is held for long-term rental yields and for capital appreciation is classified as investment properties. Investment properties are measured initially at cost, including transaction costs. Subsequent to initial recognition, investment properties are carried at fair value, which reflects market conditions at the reporting date. Gains or losses arising from changes in the fair values of investment properties are included in profit or loss in the year in which they arise. Investment properties are derecognised when either they have been disposed of or when the investment property is permanently withdrawn from use and no future economic benefit is expected from its disposal. Any gains or losses on the retirement or disposal of an investment property are recognised in the statement of comprehensive income within \u201cNet gains (losses) from fair value adjustments on investment property\u201d in the year of retirement or disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-258": { "value": "
2.6. Financial assets and its impairment
As the business model for the Group\u2018s and the Company\u2018s financial assets are held to collect contractual cash flows and they are
solely payments of principal and interest, the Group and the Company have only financial assets measured at amortised cost.
They comprised trade and other receivables, loans granted, cash and cash equivalents.
The Group and the Company assess on a forward-looking basis the expected credit losses associated with its financial assets
carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit
risk.
Cash and cash equivalents and loans granted are considered to be low credit risk at the reporting date (Stage 1) as they have a
low risk of default and the borrower has a strong capacity to meet its contractual cash flow obligations in the near term. Therefore,
the Group/the Company is not relevant a three-stage model for impairment for financial assets other than trade receivables. For
Stage 1 financial assets 12-month expected credit losses (\u2018ECL\u2019) are recognised and interest revenue is calculated on the gross
carrying amount of the asset (that is, without deduction for credit allowance). 12-month ECL are the expected credit losses that
result from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over
the 12-month period but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12 months.
The 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. Indicators that there is
no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the
debtor, unsuccessful enforcement through bailiffs.
For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime
losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3:
\u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit
losses, except for certain trade receivables classified in Stage 3;
\u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired.
The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up
to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part
of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as
individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined
material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually
impaired.
Impairment losses are presented as separate line item in the statement of comprehensive income.
2.8. Financial liabilities The Group and the Company recognises a financial liability when it first becomes a party to the contractual rights and obligations in the contract. All financial liabilities are initially recognised at fair value, minus (in the case of a financial liability that is not at fair value through profit or loss) transaction costs that are directly attributable to issuing the financial liability. Financial liabilities are measured at amortised cost using the effective interest method. A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "2.6. Financial assets and its impairment As the business model for the Group\u2018s and the Company\u2018s financial assets are held to collect contractual cash flows and they are solely payments of principal and interest, the Group and the Company have only financial assets measured at amortised cost. They comprised trade and other receivables, loans granted, cash and cash equivalents. The Group and the Company assess on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Cash and cash equivalents and loans granted are considered to be low credit risk at the reporting date (Stage 1) as they have a low risk of default and the borrower has a strong capacity to meet its contractual cash flow obligations in the near term. Therefore, the Group/the Company is not relevant a three-stage model for impairment for financial assets other than trade receivables. For Stage 1 financial assets 12-month expected credit losses (\u2018ECL\u2019) are recognised and interest revenue is calculated on the gross carrying amount of the asset (that is, without deduction for credit allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12 months. The 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. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor, unsuccessful enforcement through bailiffs. For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3: \u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit losses, except for certain trade receivables classified in Stage 3; \u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired. The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually impaired. Impairment losses are presented as separate line item in the statement of comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "The Group and the Company assess on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Cash and cash equivalents and loans granted are considered to be low credit risk at the reporting date (Stage 1) as they have a low risk of default and the borrower has a strong capacity to meet its contractual cash flow obligations in the near term. Therefore, the Group/the Company is not relevant a three-stage model for impairment for financial assets other than trade receivables. For Stage 1 financial assets 12-month expected credit losses (\u2018ECL\u2019) are recognised and interest revenue is calculated on the gross carrying amount of the asset (that is, without deduction for credit allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12 months. The 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. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor, unsuccessful enforcement through bailiffs. For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3: \u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit losses, except for certain trade receivables classified in Stage 3; \u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired. The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually impaired. Impairment losses are presented as separate line item in the statement of comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "The Group and the Company assess on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Cash and cash equivalents and loans granted are considered to be low credit risk at the reporting date (Stage 1) as they have a low risk of default and the borrower has a strong capacity to meet its contractual cash flow obligations in the near term. Therefore, the Group/the Company is not relevant a three-stage model for impairment for financial assets other than trade receivables. For Stage 1 financial assets 12-month expected credit losses (\u2018ECL\u2019) are recognised and interest revenue is calculated on the gross carrying amount of the asset (that is, without deduction for credit allowance). 12-month ECL are the expected credit losses that result from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12 months. The 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. Indicators that there is no reasonable expectation of recovery include, among others, the probability of insolvency or significant financial difficulties of the debtor, unsuccessful enforcement through bailiffs. For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3: \u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit losses, except for certain trade receivables classified in Stage 3; \u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired. The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually impaired. Impairment losses are presented as separate line item in the statement of comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "For trade and other receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Trade receivables are classified either to Stage 2 or Stage 3: \u2212 Stage 2 \u2013 comprises receivables for which there the simplified approach was applied to measure the expected lifetime credit losses, except for certain trade receivables classified in Stage 3; \u2212 Stage 3 \u2013 comprises trade receivables which are overdue more than 360 days or individually identified as impaired. The Group trade and other receivables mainly comprised receivables from farmers. The majority of farmers covered rental fee up to 1 April. Most remaining farmers pay rental fee in autumn after harvest. In November and December farmers pay variable part of rent, related to land tax. Mostly remaining trade receivables is covered within month after year-end or they are identified as individually impaired. Therefore, for Stage 2 trade receivables the ECL are calculated and recognised if would be determined material amount for potential impairment based on settlement of trade receivables after reporting date which are not individually impaired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-257": { "value": "
2.7. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position and for purpose of the cash flow statement comprise cash at
banks and short-term deposits with an original maturity of three months or less.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "2.7. Cash and cash equivalents Cash and cash equivalents in the statement of financial position and for purpose of the cash flow statement comprise cash at banks and short-term deposits with an original maturity of three months or less. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "2.8. Financial liabilities The Group and the Company recognises a financial liability when it first becomes a party to the contractual rights and obligations in the contract. All financial liabilities are initially recognised at fair value, minus (in the case of a financial liability that is not at fair value through profit or loss) transaction costs that are directly attributable to issuing the financial liability. Financial liabilities are measured at amortised cost using the effective interest method. A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "2.9. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are recognised in equity as a deduction, net of tax, from the proceeds. Where any group company purchases the company\u2019s equity share capital (treasury shares), the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the company\u2019s equity holders. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "Where any group company purchases the company\u2019s equity share capital (treasury shares), the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the company\u2019s equity holders. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "2.10. Leases Group\u2019s company is the lessor in an operating lease Leases in which a significant portion of the risks and rewards of ownership are retained by the Group\u2019s company are classified as operating leases. Payments, including pre-payments, received under operating leases (net of any incentives granted to the lessee) are credited to the statement of comprehensive income on a straight-line basis over the period of the lease. The Group account for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease. See Note 2.11 for the recognition of lease income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "2.11. Revenue recognition Revenue includes lease income, interest income and other income. Other income includes penalties from tenants for overdue payments. Lease income Lease income from operating leases where the Group is a lessor is recognised in income on a straight-line basis over the lease term. The Group elected to recognise lease income for variable payment that depends on an index or a rate in the periods in which changes of index or rate occur. Variable lease payments that do not depends on an index or a rate are recognised as lease income in the periods in which the event or condition that triggers those payments occurs. In the first quarter rental fee, except variable part related to land tax, is invoiced to the tenants. In the fourth quarter variable part of the rent related to land tax is invoiced to the tenants, when State tax authorities provide an estimate of the land tax and land tax expenses are recognised. Interest income Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for financial assets that subsequently become credit-impaired. For credit-impaired financial assets the effective interest rate is applied to the net carrying amount of the financial asset (after deduction of the loss allowance) . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "
Interest income
Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for
financial assets that subsequently become credit-impaired. For credit-impaired financial assets the effective interest rate is applied
to the net carrying amount of the financial asset (after deduction of the loss allowance) .
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "Interest income Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for financial assets that subsequently become credit-impaired. For credit-impaired financial assets the effective interest rate is applied to the net carrying amount of the financial asset (after deduction of the loss allowance) . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "2.12. Current and deferred income tax The tax expense for the period comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised directly in equity. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted by the end of the reporting period in Lithuania where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. The standard income tax rate in Lithuania was 16 % in 2025 (15% in 2024). From 2026, the standard corporate tax rate in Lithuania is 17%. Tax losses can be transferred at no consideration or in exchange for certain consideration between the group companies if certain conditions are met. Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. The deferred tax liability in relation to investment property that is measured at fair value is determined assuming the property will be recovered entirely through sale. Following the provisions of Law on Corporate Income Tax the sale of shares of subsidiaries to another entity or a natural person shall not be taxed where the entity transferring the shares held more than 10% of voting shares in that entity for an uninterrupted period of at least two years. If mentioned condition is met or is expected to be met by the management of the Company, no deferred tax liabilities or assets are recognised in respect of temporary differences associated with carrying amounts of these investments. Tax losses can be carried forward indefinitely, unless the entity changes its activities. However, losses incurred as a result of the disposal of securities may be carried forward for five years. Previous year tax losses can only decrease the current year taxable profit by up to 70%. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
The standard income tax rate in Lithuania was 16 % in 2025 (15% in 2024). From 2026, the standard corporate tax rate in Lithuania
is 17%. Tax losses can be transferred at no consideration or in exchange for certain consideration between the group companies
if certain conditions are met.
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their
carrying amounts in the consolidated financial statements. Deferred income tax is determined using tax rates (and laws) that have
been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income
tax asset is realised or the deferred income tax liability is settled.
The deferred tax liability in relation to investment property that is measured at fair value is determined assuming the property will
be recovered entirely through sale.
Following the provisions of Law on Corporate Income Tax the sale of shares of subsidiaries to another entity or a natural person
shall not be taxed where the entity transferring the shares held more than 10% of voting shares in that entity for an uninterrupted
period of at least two years. If mentioned condition is met or is expected to be met by the management of the Company, no
deferred tax liabilities or assets are recognised in respect of temporary differences associated with carrying amounts of these
investments.
Tax losses can be carried forward indefinitely, unless the entity changes its activities. However, losses incurred as a result of the
disposal of securities may be carried forward for five years. Previous year tax losses can only decrease the current year taxable
profit by up to 70%.
Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against
current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation
authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net
basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-22": { "value": "2.13. Significant accounting judgements and estimates The preparation of financial statements requires management of the Group and the Company to make judgements and estimates that affect the reported amounts of revenues, expenses, assets and liabilities and disclosure of contingent liabilities, at the end of reporting period. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future periods. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Judgements In the process of applying the Group accounting policies, management has not made any judgements, which has most significant effect on the amounts recognised in these financial statements. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. The significant areas of estimation used in the preparation of these financial statements are discussed below. Fair value of investment properties in consolidated financial statements Fair value of investment properties was based on the market approach by reference to sales in the market of comparable properties. Market approach refers to the prices of the analogues transactions in the market. These values are adjusted for differences in key attributes such as land size and productivity. The fair value of the investment properties as at 31 December 2025 was EUR 23,326 thousand (as at 31 December 2024 \u2013 EUR 22,736 thousand) (described in more details in Note 11). ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "The significant areas of estimation used in the preparation of these financial statements are discussed below. Fair value of investment properties in consolidated financial statements Fair value of investment properties was based on the market approach by reference to sales in the market of comparable properties. Market approach refers to the prices of the analogues transactions in the market. These values are adjusted for differences in key attributes such as land size and productivity. The fair value of the investment properties as at 31 December 2025 was EUR 23,326 thousand (as at 31 December 2024 \u2013 EUR 22,736 thousand) (described in more details in Note 11). ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "Fair value of investment properties in consolidated financial statements Fair value of investment properties was based on the market approach by reference to sales in the market of comparable properties. Market approach refers to the prices of the analogues transactions in the market. These values are adjusted for differences in key attributes such as land size and productivity. The fair value of the investment properties as at 31 December 2025 was EUR 23,326 thousand (as at 31 December 2024 \u2013 EUR 22,736 thousand) (described in more details in Note 11). ", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-23": { "value": "3 Financial risk management 3.1. Financial risk factors The risk management function within the Group is carried out in respect of financial risks, operational risks and legal risks and managed on an overall Group level by the Management Board. After signing land administration agreement most of operational and legal risks, as well as credit risk are managed by the third party UAB INVL Farmland Management. The primary objectives of the financial risk management function are to establish risk limits, and then ensure that exposure to risks stays within these limits. The operational and legal risk management functions are intended to ensure proper functioning of internal policies and procedures to minimise operational and legal risks. To limit operational risk, annual documentation reviews are held. This helps to limit legal risks as well in case a dispute arises and all the documentation is in place and of appropriate quality and can be used to prove the rights. Legal risk is limited as well by the fact that counterparties do not grant guarantees on each other. The Group\u2019s and the Company\u2019s principal financial liabilities comprise trade and other payables. The main purpose of these financial liabilities is to finance the Group\u2019s and the Company\u2019s operations. The Group and the Company have various financial assets such as trade and other receivables, loans granted and cash which arise directly from their operations. The Group and the Company have not used any derivative instruments and borrowings so far, as management considered that there is no necessity for them. The main risks arising from the financial instruments are market risk (including currency risk, cash flow and fair value interest rate risk and price risk), liquidity risk and credit risk. The risks are identified and disclosed below. Credit risk Credit risk is the risk one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Credit risk arises from cash and cash equivalents, credit exposures to outstanding trade receivables and loans granted. The credit risk is managed by the third party UAB INVL Farmland Management according to the agreement (Note 7). The third party seeks to ensure that lease contracts are entered into only with lessees with an appropriate credit history. The maximum exposure to credit risk, impairment of financial assets is disclosed in Notes 13 and 14. In Note 14 is also disclosed credit risk exposure of trade receivable. There are no transactions of the Group or the Company that occur outside Lithuania. With respect to credit risk arising from cash and cash equivalents the Group\u2019s and the Company\u2019s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of these instruments. According to the European deposit insurance scheme, cash, cash equivalents and deposits of up to EUR 100 thousand of every legal entity in each bank are covered with insurance. All the Group\u2019s and the Company\u2019s balance of cash and cash equivalents are covered with the insurance. Therefore, all cash balances have a low credit risk at the reporting date and the impairment loss determined on 12-month expected credit losses has resulted in an immaterial amount. The credit quality of cash and cash equivalents can be assessed by reference to external credit ratings of the banks:
Group
Company
2025
2024
2025
2024
Moody\u2019s short-term ratings
Prime-1
69
122
5
44
Prime-2
3
3
1
1
72
125
6
45
3 Financial risk management (cont\u2019d) 3.1 Financial risk factors (cont\u2019d) Market risk Cash flow and fair value interest rate risk The Group has no borrowings and loans granted. The Company has loans granted to its subsidiaries with fixed interest rates for one year. Therefore, the Group and the Company are not exposed to cash flow interest rate risk. Foreign exchange risk The Group and the Company holds assets and liabilities denominated only in the euro. Therefore, the Group and the Company are not exposed to foreign exchange risk. Price risk The Group is not exposed to price risk of financial instruments as it does not hold any equity securities or commodities. The Company is not exposed to price risk of financial instruments as it does not hold any equity securities (except subsidiaries accounting for using equity method of accounting) or commodities. Liquidity risk The Group\u2019s and the Company\u2019s policy is to maintain sufficient cash and cash equivalents. The liquidity risk of the Group and the Company is controlled on an overall Group level. The Group and the Company have not been facing any liquidity issues so far. The proceeds from rent and cash balances are sufficient to settle all liabilities. The Company receives repayment of granted loans and interest from subsidiaries to finance its activities. The Group\u2019s liquidity ratio (total current assets / total current liabilities) as at 31 December 2025 was approximately 1.12 (0.74 as at 31 December 2024). The Company\u2019s liquidity ratio as at 31 December 2025 was approximately 0.18 (0.49 as at 31 December 2024). The table below summarises the maturity profile of the Group\u2019s financial liabilities as at 31 December 2025 and 2024 based on contractual undiscounted payments.
Less than
4 to 12
2 to 5
More than
On demand
3 months
months
years
5 years
Total
Trade payables
-
43
-
-
-
43
Other liabilities
96
22
-
-
-
118
Balance as at 31 December 2025
96
65
-
-
-
161
Trade payables
-
157
-
-
-
157
Other liabilities
89
28
-
-
-
117
Balance as at 31 December 2024
89
185
-
-
-
274
- 3 Financial risk management (cont\u2019d) 3.1 Financial risk factors (cont\u2019d) Liquidity risk (cont\u2019d) The table below summarises the maturity profile of the Company\u2019s financial liabilities as at 31 December 2025 and 2024 based on contractual undiscounted payments.
Less than
4 to 12
2 to 5
More than
On demand
3 months
months
years
5 years
Total
Trade payables
-
1
-
-
-
1
Other liabilities
96
21
-
-
-
117
Balance as at 31 December 2025
96
22
-
-
-
118
Trade payables
-
1
-
-
-
1
Other liabilities
89
23
-
-
-
112
Balance as at 31 December 2024
89
24
-
-
-
113
- 3.2. Capital management The primary objective of the capital management is to ensure that the Group and the Company maintain a strong credit health and healthy capital ratios in order to support their business and maximise shareholder value. The Company\u2018s management supervises the investments so that they are in compliance with requirements applied to the capital, specified in the appropriate legal acts, as well as provide the Group\u2019s management with necessary information. The Group\u2018s and the Company\u2018s capital comprises share capital, share premium, reserves and retained earnings. The Group and the Company manage their capital structure and make adjustments to it, in light of changes in economic conditions and specific risks of their activity. To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the year 2025 and 2024. The Company is obliged to keep its equity ratio at not less than 50 % of its share capital, as imposed by the Law on Companies of Republic of Lithuania. The Company and the subsidiaries complied with this requirement as at 31 December 2025 and 2024, except one dormant subsidiary as at 31 December 2025 and 2024. There are no plans yet to rectify the situation.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "Credit risk Credit risk is the risk one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Credit risk arises from cash and cash equivalents, credit exposures to outstanding trade receivables and loans granted. The credit risk is managed by the third party UAB INVL Farmland Management according to the agreement (Note 7). The third party seeks to ensure that lease contracts are entered into only with lessees with an appropriate credit history. The maximum exposure to credit risk, impairment of financial assets is disclosed in Notes 13 and 14. In Note 14 is also disclosed credit risk exposure of trade receivable. There are no transactions of the Group or the Company that occur outside Lithuania. With respect to credit risk arising from cash and cash equivalents the Group\u2019s and the Company\u2019s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of these instruments. According to the European deposit insurance scheme, cash, cash equivalents and deposits of up to EUR 100 thousand of every legal entity in each bank are covered with insurance. All the Group\u2019s and the Company\u2019s balance of cash and cash equivalents are covered with the insurance. Therefore, all cash balances have a low credit risk at the reporting date and the impairment loss determined on 12-month expected credit losses has resulted in an immaterial amount. The credit quality of cash and cash equivalents can be assessed by reference to external credit ratings of the banks:
Group
Company
2025
2024
2025
2024
Moody\u2019s short-term ratings
Prime-1
69
122
5
44
Prime-2
3
3
1
1
72
125
6
45
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "
According to the European deposit insurance scheme, cash, cash equivalents and deposits of up to EUR 100 thousand of every
legal entity in each bank are covered with insurance. All the Group\u2019s and the Company\u2019s balance of cash and cash equivalents
are covered with the insurance. Therefore, all cash balances have a low credit risk at the reporting date and the impairment loss
determined on 12-month expected credit losses has resulted in an immaterial amount.
The credit quality of cash and cash equivalents can be assessed by reference to external credit ratings of the banks:
Group
Company
2025
2024
2025
2024
Moody\u2019s short-term ratings
Prime-1
69
122
5
44
Prime-2
3
3
1
1
72
125
6
45
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-264": { "value": "
Market risk
Cash flow and fair value interest rate risk
The Group has no borrowings and loans granted. The Company has loans granted to its subsidiaries with fixed interest rates for
one year. Therefore, the Group and the Company are not exposed to cash flow interest rate risk.
Foreign exchange risk
The Group and the Company holds assets and liabilities denominated only in the euro. Therefore, the Group and the Company
are not exposed to foreign exchange risk.
Price risk
The Group is not exposed to price risk of financial instruments as it does not hold any equity securities or commodities. The
Company is not exposed to price risk of financial instruments as it does not hold any equity securities (except subsidiaries
accounting for using equity method of accounting) or commodities.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "
Liquidity risk
The Group\u2019s and the Company\u2019s policy is to maintain sufficient cash and cash equivalents. The liquidity risk of the Group and the
Company is controlled on an overall Group level. The Group and the Company have not been facing any liquidity issues so far.
The proceeds from rent and cash balances are sufficient to settle all liabilities. The Company receives repayment of granted loans
and interest from subsidiaries to finance its activities.
The Group\u2019s liquidity ratio (total current assets / total current liabilities) as at 31 December 2025 was approximately 1.12 (0.74 as
at 31 December 2024). The Company\u2019s liquidity ratio as at 31 December 2025 was approximately 0.18 (0.49 as at 31 December
2024).
The table below summarises the maturity profile of the Group\u2019s financial liabilities as at 31 December 2025 and 2024 based on
contractual undiscounted payments.
Less than
4 to 12
2 to 5
More than
On demand
3 months
months
years
5 years
Total
Trade payables
-
43
-
-
-
43
Other liabilities
96
22
-
-
-
118
Balance as at 31 December 2025
96
65
-
-
-
161
Trade payables
-
157
-
-
-
157
Other liabilities
89
28
-
-
-
117
Balance as at 31 December 2024
89
185
-
-
-
274
-
Liquidity risk (cont\u2019d)
The table below summarises the maturity profile of the Company\u2019s financial liabilities as at 31 December 2025 and 2024 based
on contractual undiscounted payments.
Less than
4 to 12
2 to 5
More than
On demand
3 months
months
years
5 years
Total
Trade payables
-
1
-
-
-
1
Other liabilities
96
21
-
-
-
117
Balance as at 31 December 2025
96
22
-
-
-
118
Trade payables
-
1
-
-
-
1
Other liabilities
89
23
-
-
-
112
Balance as at 31 December 2024
89
24
-
-
-
113
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-265": { "value": "
3.2. Capital management
The primary objective of the capital management is to ensure that the Group and the Company maintain a strong credit health
and healthy capital ratios in order to support their business and maximise shareholder value. The Company\u2018s management
supervises the investments so that they are in compliance with requirements applied to the capital, specified in the appropriate
legal acts, as well as provide the Group\u2019s management with necessary information.
The Group\u2018s and the Company\u2018s capital comprises share capital, share premium, reserves and retained earnings.
The Group and the Company manage their capital structure and make adjustments to it, in light of changes in economic conditions
and specific risks of their activity. To maintain or adjust the capital structure, the Company may adjust the dividend payment to
shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes
during the year 2025 and 2024.
The Company is obliged to keep its equity ratio at not less than 50 % of its share capital, as imposed by the Law on Companies
of Republic of Lithuania. The Company and the subsidiaries complied with this requirement as at 31 December 2025 and 2024,
except one dormant subsidiary as at 31 December 2025 and 2024. There are no plans yet to rectify the situation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-24": { "value": "4 Fair value estimation Assets carried at fair value The fair value hierarchy has the following levels: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices); Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). The following table provides the fair value measurement hierarchy of the Group\u2019s assets measured at fair value in the statement of financial position as at 31 December 2025.
Level 1
Level 2
Level 3
Total balance
Assets of the Group
Investment properties (Note 11)
-
23,326
-
23,326
The following table provides the fair value measurement hierarchy of the Group\u2019s assets measured at fair value in the statement of financial position as at 31 December 2024.
Level 1
Level 2
Level 3
Total balance
Assets of the Group
Investment properties (Note 11)
-
22,736
-
22,736
There were no transfers of assets between the levels of the fair value hierarchy during 2025 and 2024. There were no liabilities measured at fair value in the Group\u2019s and the Company\u2019s statements of financial position. Financial instruments that are not carried at fair value The Group\u2019s and the Company\u2019s principal financial instruments that are not carried at fair value in the statement of financial position are cash and cash equivalents, trade and other receivables, loans granted, trade and other payables. The carrying amount of the cash and cash equivalents, trade and other receivables, trade and other payables of the Group and the Company as at 31 December 2025 and 2024 reasonably approximated their fair value because they are short-term and the impact of discounting is immaterial. The carrying amount of loans granted by the Company approximates their fair value because the interest rates are reviewed at the end of each financial year and adjusted in line with market rates changes. Their fair value is based on cash flows discounted using 7.5% and 7.5% interest rate as at 31 December 2025 and 2024, respectively. It is Level 3 fair value measurement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-266": { "value": "Financial instruments that are not carried at fair value The Group\u2019s and the Company\u2019s principal financial instruments that are not carried at fair value in the statement of financial position are cash and cash equivalents, trade and other receivables, loans granted, trade and other payables. The carrying amount of the cash and cash equivalents, trade and other receivables, trade and other payables of the Group and the Company as at 31 December 2025 and 2024 reasonably approximated their fair value because they are short-term and the impact of discounting is immaterial. The carrying amount of loans granted by the Company approximates their fair value because the interest rates are reviewed at the end of each financial year and adjusted in line with market rates changes. Their fair value is based on cash flows discounted using 7.5% and 7.5% interest rate as at 31 December 2025 and 2024, respectively. It is Level 3 fair value measurement.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-25": { "value": "5 Subsidiaries The Group had the following subsidiaries, owned directly by the Company, as at 31 December 2025 and 2024:
Country of incorporation
(voting rights) directly held
Proportion of shares
Name
and place of business
by the Company (%)
Nature of business
UAB Avi\u017e\u0117l\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB Ber\u017eyt\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB Dirvolika
Lithuania
100.00
Agricultural landowner and lessor
UAB Duonis
Lithuania
100.00
Agricultural landowner and lessor
UAB Ekotra
Lithuania
100.00
Agricultural landowner and lessor
UAB Kvietukas
Lithuania
100.00
Agricultural landowner and lessor
UAB Laukaitis
Lithuania
100.00
Agricultural landowner and lessor
UAB Laukne\u0161ys
Lithuania
100.00
Agricultural landowner and lessor
UAB Lina\u017eied\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB Pu\u0161aitis
Lithuania
100.00
Agricultural landowner and lessor
UAB Pu\u0161kaitis
Lithuania
100.00
Agricultural landowner and lessor
UAB S\u0117ja
Lithuania
100.00
Agricultural landowner and lessor
UAB Vasarojus
Lithuania
100.00
Agricultural landowner and lessor
UAB \u017dalv\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB \u017demgal\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB \u017demyn\u0117l\u0117
Lithuania
100.00
Agricultural landowner and lessor
UAB \u017diemkentys
Lithuania
100.00
Agricultural landowner and lessor
UAB Cooperor
Lithuania
100.00
Dormant
All subsidiary undertakings are included in the consolidation. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-26": { "value": "Management of the Company has determined the operating segments based on the reports reviewed by the Board of Directors that are used to make strategic decisions. All financial information, including the measure of profit, total assets and total liabilities, is analysed as a single reporting segment - agricultural land segment, therefore is not further disclosed in these financial statements. The Company and its subsidiaries are domiciled in Lithuania. There are no transactions of the Group or the Company that occur outside Lithuania. Therefore, the management has neither analysed revenue, nor other financial indicators by geographical areas. All revenue of the Group is received from one type of service \u2013 rent of land. Therefore, the Group has not disclosed any breakdown of revenue by product and services type and by geographical areas. In 2025 and in 2024 there is no single customer from which the Group has received more than 10% of its revenue.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-267": { "value": "All revenue of the Group is received from one type of service \u2013 rent of land. Therefore, the Group has not disclosed any breakdown of revenue by product and services type and by geographical areas. In 2025 and in 2024 there is no single customer from which the Group has received more than 10% of its revenue. n 2025 lease income was EUR 891 thousand (2024: EUR 835 thousand), of which EUR 34 thousand (2024: EUR 33 thousand) related to variable lease payments not dependent on an index or a rate. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-27": { "value": "Operating lease commitments \u2013 Group as a lessor The Group has entered into leases of the Group\u2019s investment properties under operating lease agreements with rentals payable yearly in two parts. First part of rent is payable until 1 April according to the most Group\u2019s lease agreements. Second part of rent related to land tax is payable in November \u2013 December. Most of the agreements have remaining terms of between 1 and 5 years. The most Group\u2019s lease agreements have clause for indexation on consumer price index or unilaterally right to increase rent by notice. Approximately 6% of land plots is leased with clause of agreement that lessee could have to pay surcharge that depends on milling wheat futures price change. Although the Group is exposed to changes in the residual value at the end of the current leases, the Group typically enters into new operating leases and therefore will not immediately realise any reduction in residual value at the end of these leases. Expectations about the future residual values are reflected in the fair value of the land. Cancellable lease agreements can be cancelled under the following terms: \u2022 Tenants must notify the lessor 12 months in advance if they wish to cancel the rent agreement without any reason and have to pay annual rent fee for these 12 months. \u2022 The lessor has the right to unilaterally change the rent price for the coming year and must notify the tenant about the change till 1 May of the current year. If tenants do not agree with the new rent price, they can terminate the agreement with notification of 3 months in advance. I n 2025 lease income was EUR 891 thousand (2024: EUR 835 thousand), of which EUR 34 thousand (2024: EUR 33 thousand) related to variable lease payments not dependent on an index or a rate. Future lease receivable under operating leases as at 31 December were as follows: 2025
2024
Within one year
- non-cancellable lease
883
852
- non-cancellable amount of cancellable lease
1
1
- minimum lease payments total
884
853
Between 1 and 2 years
- non-cancellable lease
751
504
- minimum lease payments total
751
504
- cancellable amount of cancellable lease
-
-
751
504
Between 2 and 3 years
- non-cancellable lease
651
394
- minimum lease payments total
651
394
- cancellable amount of cancellable lease
-
-
651
394
Between 3 and 4 years
- non-cancellable lease
457
304
- minimum lease payments total
457
304
- cancellable amount of cancellable lease
1
-
458
304
Between 4 and 5 years
- non-cancellable lease
266
194
- minimum lease payments total
266
194
- cancellable amount of cancellable lease
1
1
267
195
After five years
- non-cancellable lease
10
18
- minimum lease payments total
10
18
- cancellable amount of cancellable lease
2
3
12
21
Total
3.023
2,271
- non-cancellable lease
3.018
2,266
- non-cancellable of cancellable lease
1
1
- minimum lease payments total
3.019
2,267
- cancellable amount of cancellable lease
4
4", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-28": { "value": "7 Agreement on the administration of land plots The Group has signed land plot administration agreement with UAB INVL Farmland Management on 30 June 2015. UAB INVL Farmland Management, is a company owned by AB Invalda INVL. The agreement came into force on 1 July 2015. According to the agreement administration fees paid to UAB INVL Farmland Management will be 7% of annual rent revenues and 0.5% market capitalization of AB INVL Baltic Farmland. Success fee is also set, and it consists of 20% from the share of the return exceeding the pre-determined annual return of 5% plus inflation. If the carrying amount of past due trade receivables arising from the current year would exceed 5% of annual turnover (revenue plus VAT), the excess shall be fully compensated by UAB INVL Farmland Management. If the Group receive the compensated trade receivables, the compensation is returned to UAB INVL Farmland Management. The split of administration fees is presented in the table below:
Group
2025
2024
Administration fees from rent revenues and market capitalisation
164
160
Compensation for past due trade receivables
(56)
-
Success fee
-
107
Total
108
267
8 Legal, professional and securities administration fees (including remuneration for statutory audit)
Group
Company
2025
2024
2025
2024
Accounting services
(73)
(73)
(11)
(11)
The Group\u2019s and the Company\u2019s statutory audit fee
(22)
(21)
(22)
(21)
Securities administration fees
(22)
(21)
(22)
(21)
Valuation services
(8)
(8)
-
-
Legal fees
-
(2)
-
-
Total
(125)
(125)
(55)
(53)
From 2024 the Group\u2019s and the Company\u2019s statutory audit was performed by BDO auditas ir apskaita, UAB. BDO auditas ir apskaita, UAB did not provide any non-audit services (including other assurance services and tax advisory services). ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-268": { "value": "
8 Legal, professional and securities administration fees (including remuneration for statutory audit)
Group
Company
2025
2024
2025
2024
Accounting services
(73)
(73)
(11)
(11)
The Group\u2019s and the Company\u2019s statutory audit fee
(22)
(21)
(22)
(21)
Securities administration fees
(22)
(21)
(22)
(21)
Valuation services
(8)
(8)
-
-
Legal fees
-
(2)
-
-
Total
(125)
(125)
(55)
(53)
From 2024 the Group\u2019s and the Company\u2019s statutory audit was performed by BDO auditas ir apskaita, UAB. BDO auditas ir
apskaita, UAB did not provide any non-audit services (including other assurance services and tax advisory services).
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-29": { "value": "9 Income tax
Group
Company
2025
2024
2025
2024
Components of the income tax expenses
Current year income tax
(97)
(59)
(17)
(25)
Deferred income tax expenses
(282)
(479)
-
-
Income tax expenses charged to profit or loss \u2013 total
(379)
(538)
(17)
(25)
There is no income tax expense (credit) recognised in other comprehensive income or directly in equity. Deferred income tax asset and liability were estimated at 17% rate as at 31 December 2025 and 16% rate as at 31 December 2024. The movement in deferred income tax assets and liabilities of the Group during 2025 is as follows:
Correction
Recognised in of transfer
Balance as at 31
profit or loss
of tax losses
Balance as at 31
December 2024
during the year
within group
December 2025
Deferred tax asset
Tax loss carry forward for indefinite period of time
2
-
-
2
Recognised deferred income tax asset
2
-
-
2
Asset netted with liability of the same legal entities
(2)
-
-
(2)
Deferred income tax asset, net
-
-
-
-
Deferred tax liability
Investment properties
(2,906)
-
(282)
(3,188)
Deferred income tax liability
(2,906)
-
(282)
(3,188)
Liability netted with asset of the same legal entities
2
-
-
2
Deferred income tax liability, net
(2,904)
-
(282)
(3,186)
Deferred income tax, net
(2,904)
-
(282)
(3,186)
9 Income tax (cont\u2019d) The movement in deferred income tax assets and liabilities of the Group during 2024 is as follows:
Correction
Recognised in of transfer
Balance as at 31
profit or loss
of tax losses
Balance as at 31
December 2023
during the year
within group
December 2024
Deferred tax asset
Tax loss carry forward for indefinite period of time
2
-
-
2
Recognised deferred income tax asset
2
-
-
2
Asset netted with liability of the same legal entities
(2)
-
-
(2)
Deferred income tax asset, net
-
-
-
-
Deferred tax liability
Investment properties
(2,427)
-
(479)
(2,906)
Deferred income tax liability
(2,427)
-
(479)
(2,906)
Liability netted with asset of the same legal entities
2
-
-
2
Deferred income tax liability, net
(2,425)
-
(479)
(2,904)
Deferred income tax, net
(2,425)
-
(479)
(2,904)
The Company has not any taxable temporary differences in 2025 and 2024 and has not recognised any deferred tax assets or liabilities. The reconciliation of the total income tax to the theoretical amount that would arise using the tax rate of the Group and the Company is as follows:
Group
Company
2025
2024
2025
2024
Profit before income tax
1,195
2,374
833
1,861
Tax calculated at the tax rate of 16 % (2024 -15%)
(191)
(356)
(133)
(279)
Tax effect of non-deductible expenses and non-taxable income
-
-
116
254
Change of tax rates from 2025
(188)
(182)
-
-
Income tax expenses recorded in the statement of comprehensive
income
(379)
(538)
(17)
(25)
In 2025 and 2024 non-taxable income of the Company was share of net profit of subsidiaries accounted for using the equity method.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-269": { "value": "
Deferred income tax asset and liability were estimated at 17% rate as at 31 December 2025 and 16% rate as at 31 December
2024.
The movement in deferred income tax assets and liabilities of the Group during 2025 is as follows:
Correction
Recognised in of transfer
Balance as at 31
profit or loss
of tax losses
Balance as at 31
December 2024
during the year
within group
December 2025
Deferred tax asset
Tax loss carry forward for indefinite period of time
2
-
-
2
Recognised deferred income tax asset
2
-
-
2
Asset netted with liability of the same legal entities
(2)
-
-
(2)
Deferred income tax asset, net
-
-
-
-
Deferred tax liability
Investment properties
(2,906)
-
(282)
(3,188)
Deferred income tax liability
(2,906)
-
(282)
(3,188)
Liability netted with asset of the same legal entities
2
-
-
2
Deferred income tax liability, net
(2,904)
-
(282)
(3,186)
Deferred income tax, net
(2,904)
-
(282)
(3,186)
9 Income tax (cont\u2019d)
The movement in deferred income tax assets and liabilities of the Group during 2024 is as follows:
Correction
Recognised in of transfer
Balance as at 31
profit or loss
of tax losses
Balance as at 31
December 2023
during the year
within group
December 2024
Deferred tax asset
Tax loss carry forward for indefinite period of time
2
-
-
2
Recognised deferred income tax asset
2
-
-
2
Asset netted with liability of the same legal entities
(2)
-
-
(2)
Deferred income tax asset, net
-
-
-
-
Deferred tax liability
Investment properties
(2,427)
-
(479)
(2,906)
Deferred income tax liability
(2,427)
-
(479)
(2,906)
Liability netted with asset of the same legal entities
2
-
-
2
Deferred income tax liability, net
(2,425)
-
(479)
(2,904)
Deferred income tax, net
(2,425)
-
(479)
(2,904)
The Company has not any taxable temporary differences in 2025 and 2024 and has not recognised any deferred tax assets or
liabilities.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-30": { "value": "10 Earnings per share Basic earnings per share amounts are calculated by dividing net profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. The weighted average number of shares for 2025 and 2024 was 3,228 thousand. The following table reflects the income and share data used in the basic earnings per share computations:
Group
2025
2024
Net profit (loss), attributable to the equity holders of the parent
816
1,836
Weighted average number of ordinary shares (thousand)
3,228
3,228
Basic earnings (deficit) per share (EUR)
0.25
0.57
For 2025 and 2024 diluted earnings per share of the Group and the Company are the same as basic earnings per share.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-31": { "value": "11 Investment properties The movements of investment properties during 2025 and 2024 were:
2025
2024
Fair value hierarchy
Level 2
Balance as at 1 January
22,736
20,756
Gain from fair value adjustment
655
1,980
Loss from fair value adjustment
(65)
-
Balance as at 31 December
23,326
22,736
Unrealised gains and losses for the period included within \u2018Net gains (losses) from fair
value adjustments on investment property\u2019 in the statement of comprehensive income
590
1,980
Investment properties are stated at fair value and are valued by accredited valuer UAB korporacija Matininkai using sales comparison method. The valuations were performed in December 2025 and in December 2024. The fair value represents the price that would be received selling an asset in an orderly transaction between market participants at the measurement date. An investment property\u2019s fair value was based on the market approach by reference to sales in the market of comparable properties. Market approach refers to the prices of the analogues transactions in the market. These values are adjusted for differences in key attributes such as land plot size and productivity. The most significant input into this valuation approach is price per hectare. There were no changes to the valuation techniques during the period. During 2024 and 2025 the Group has not sold any investment properties. On 1 May 2014 changes to the Agricultural Land Acquisition temporary law entered into force, providing restrictions of the purchase of agricultural land (including restriction of purchase of shares in the legal entity owning agricultural land). These restrictions mean that the Group cannot purchase additional agricultural land and/or acquire shares in entities owning agricultural land. As a result of restrictions the land sale market in Lithuania became less liquid. There were no other restrictions on the realisation of investment properties or the remittance of income and proceeds of disposals during 2025 and 2024. No contractual obligations to purchase investment properties existed at the end of the period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-32": { "value": "12 Financial instruments by category
Group
Financial assets at amortised cost
2025
2024
Assets as per statement of financial position
Trade and other receivables excluding tax prepayments
196
84
Cash and cash equivalents
72
125
Total
268
209
Company
Financial assets at amortised cost
2025
2024
Assets as per statement of financial position
Loans granted to subsidiaries \u2013 non-current assets
2,248
2,474
Loans granted to subsidiaries \u2013 interest
2
6
Trade and other receivables excluding tax prepayments
15
15
Cash and cash equivalents
6
45
Total
2,271
2,540
Group
Financial liabilities at amortised cost
2025
2024
Liabilities as per statement of financial position
Trade payables
43
157
Other current liabilities excluding taxes and employee benefits
118
117
Total
161
274
Company
Financial liabilities at amortised cost
2025
2024
Liabilities as per statement of financial position
Trade payables
1
1
Other current liabilities excluding taxes and employee benefits
117
112
Total
118
113
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-33": { "value": "14 Trade and other receivables
Group
Company
2025
2024
2025
2024
Trade receivables, net of write off
145
44
-
-
Accrued lease income, gross
72
69
-
-
Other receivables, gross
10
-
15
15
Taxes receivable, gross
23
36
-
-
Total trade and other receivable, gross
250
149
15
15
Less: provision for impairment of trade and other receivables
(31)
(29)
-
-
Trade and other receivable net of expected credit losses
219
120
15
15
The Company\u2019s other receivables comprise VAT receivable arising from interest on loans granted to subsidiaries (the Company has elected to calculate VAT from interest). The receivable was settled in January 2026 and 2025, respectively. Write off still subject to enforcement activity was amounted to EUR 126 thousand as at 31 December 2025 and EUR 127 thousand as at 31 December 2024. Changes in provision for impairment of trade and other receivables for the year 2025 and 2024 have been included within \u2018Provision for (reversal of) impairment of trade receivables\u2019 in the statement of comprehensive income. The Group\u2019s trade and other receivables are non-interest bearing and are generally with a credit term of 30 days. First part of rent is payable until 1 April according to the most Group\u2019s lease agreements. Movements in the accumulated impairment losses on credit impaired accounts receivable of the Group were as follows:
Group
Impairment losses
Balance as at 31 December 2023
21
Charge for the year
10
Enforcement activity ended
-
Recoveries of amounts previously impaired or written off
-
Reclassification to write-off
(2)
Balance as at 31 December 2024
29
Charge for the year
2
Enforcement activity ended
-
Recoveries of amounts previously impaired or written off
-
Reclassification to write-off
-
Balance as at 31 December 2025
31
During 2025 and 2024 the recoveries of written off were EUR 0 thousand and EUR 1 thousand, respectively. 14 Trade and other receivables (cont\u2019d) The credit risk exposure of trade receivables can be assessed on the ageing analysis disclosed below:
Less than
181 \u2013 365
Credit
Current
30 days
30\u201390 days
91\u2013180 days
days
impaired
Total
As at 31 December 2025
Trade receivables net of write off
-
5
-
-
105
35
145
Accrued lease income
72
-
-
-
-
-
72
Other receivables
10
-
-
-
-
-
10
Expected credit losses
-
-
-
-
(2)
(29)
(31)
Trade and other receivable net of
expected credit losses
82
5
-
-
103
6
196
As at 31 December 2024
Trade receivables net of write off
1
-
-
-
8
35
44
Accrued lease income
69
-
-
-
-
-
69
Other receivables, gross
-
-
-
-
-
-
-
Expected credit losses
-
-
-
-
-
(29)
(29)
Trade and other receivable net of
expected credit losses
70
-
-
-
8
6
84
The ageing analysis of the credit impaired of trade receivables disclosed below:
Less than
181 \u2013 365
More than
Trade receivables net of write off as
Current
30 days
30\u201390 days
91\u2013180 days
days
1 years
Total
at 31 December 2025
-
-
-
-
-
35
35
Trade receivables net of write off as
at 31 December 2024
-
-
-
-
-
35
35
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "
Movements in the accumulated impairment losses on credit impaired accounts receivable of the Group were as follows:
Group
Impairment losses
Balance as at 31 December 2023
21
Charge for the year
10
Enforcement activity ended
-
Recoveries of amounts previously impaired or written off
-
Reclassification to write-off
(2)
Balance as at 31 December 2024
29
Charge for the year
2
Enforcement activity ended
-
Recoveries of amounts previously impaired or written off
-
Reclassification to write-off
-
Balance as at 31 December 2025
31
During 2025 and 2024 the recoveries of written off were EUR 0 thousand and EUR 1 thousand, respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "The total authorised number of ordinary shares is 3,291,549 (as of 31 December 2024: 3,291,549 shares) with a par value of EUR 0.29 per share. All the shares of the Company were fully paid. The Company\u2019s share capital and equity was formed in accordance with the procedure set forth in the terms of split-off on 29 April 2014.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "The Company holds 63,039 own shares (1.92% of share capital).", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "
Legal reserve
Legal reserve is a compulsory reserve under Lithuanian legislation. Annual transfers of not less than 5 % of net profit, calculated
in accordance with the statutory financial statements, are compulsory until the reserve reaches 10 % of the share capital. The
reserve can be used only to cover the accumulated losses.
Reserve for the acquisition of own shares
Reserve for the acquisition of own shares is formed for the purpose of buying own shares in order to keep their liquidity and
manage price fluctuations. It can be formed by shareholders\u2019 decision at the Annual Shareholders Meeting from the profit available
for distribution. The reserve cannot be used to increase the share capital. The reserve does not change when Company acquires
own shares, but is utilised when own shares are cancelled. The shareholders can decide to transfer unused amounts of the
reserve back to retained earnings at the Annual Shareholders Meeting.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-34": { "value": "16 Dividends A dividend in respect of the year ended 31 December 2024 of EUR 0.12 per share, amounting to a total dividend of EUR 387 thousand, was approved at the annual general meeting on 14 April 2025. A dividend in respect of the year ended 31 December 2023 of EUR 0.12 per share, amounting to a total dividend of EUR 387 thousand, was approved at the annual general meeting on 10 April 2024 Movement in dividends payable (presented within \u201cOther current liabilities\u201d in the statement of financial position) is presented in the table below:
Group/Company
Dividends payable
2025
2024
As at 1 January
89
83
Dividends paid to equity holders of the parent
(380)
(381)
Approved dividends
387
387
As at 31 December
96
89
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "0.12", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact-275": { "value": "0.12", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact-35": { "value": "17 Related party transactions The related parties of the Group were the shareholders of the Company, who have significance influence (Note 1), key management personnel, including companies under control or joint control of key management and shareholders having significant influence. According to IAS 24, AB Invalda INVL and the entities controlled by AB Invalda INVL are also considered to be related parties, because the shareholders of the Company, having significance influence, also have a joint control over AB Invalda INVL through shareholders\u2019 agreement. The Group\u2019s transactions with related parties during 2025 and related balances as at 31 December 2025 were as follows:
2025
Sales to related
Purchases from
Receivables from
Payables to
Group
parties
related parties
related parties
related parties
AB Invalda INVL group (accounting services)
-
73
-
8
UAB INVL Farmland Management
(administration fees)
-
108
10
40
AB Invalda INVL group (reimbursement of
expenses for insurance)
-
4
-
-
-
185
10
48
The Group\u2019s transactions with related parties during 2024 and related balances as at 31 December 2024 were as follows:
2024
Sales to related
Purchases from
Receivables from
Payables to
Group
parties
related parties
related parties
related parties
AB Invalda INVL group (accounting services)
-
73
-
12
UAB INVL Farmland Management
(administration fees)
-
267
-
150
AB Invalda INVL group (reimbursement of
expenses for insurance and webpage)
-
4
-
-
-
344
-
162
Related party transactions (cont\u2019d) The Company\u2019s related parties are the subsidiaries (Note 5), shareholders, who have significance influence (Note 1), key management personnel and companies under control or joint control of key management and shareholders with significant influence. According to IAS 24, AB Invalda INVL and the entities controlled by AB Invalda INVL are also considered to be related parties, because the shareholders of the Company, having significance influence, also have a joint control over AB Invalda INVL through shareholders\u2019 agreement. Transactions of the Company with subsidiaries in 2025 and 2024 and related balances as at 31 December 2025 and 2024 were as follows: 2025
2024
Company
Interest income
Receivables from
Interest income
Receivables from
from related parties
related parties
from related parties
related parties
Loans and borrowings
170
2,250
229
2,480
VAT receivable arising from interest
-
15
-
15
170
2,265
229
2,495
The maturity of loans granted is till 31 December 2026, effective interest rate 7.5% (Note 13). As at 31 December 2024 the maturity of loans granted was till 31 December 2025, effective interest rate 7.5% (Note 13). In 2025 the Company have purchased tax losses from subsidiaries for EUR 2 thousand (In 2024 - 11 thousand EUR). In 2025 the Company received EUR 30 thousand of dividends from subsidiary (In 2024 - 15 thousand EUR). The Company\u2019s transactions with other related parties during 2025 and 2024 and related balances as at 31 December 2025 and 2024 were as follows: 2025
2024
Company
Purchases from
Payables to
Purchases from
Payables to related
related parties
related parties
related parties
parties
AB Invalda INVL group (accounting
services)
11
6
11
6
AB Invalda INVL group (reimbursement
of expenses for insurance and
webpage)
4
-
4
-
15
6
15
6
The management remuneration contains short-term employees\u2019 benefits. Key management of the Company and the Group includes Board members and the Director of the Company, respectively. In 2025 and 2024 the Group\u2019s key management compensation was EUR 2 thousand and EUR 2 thousand, respectively. In 2025 and 2024 the Company\u2019s key management compensation was EUR 2 thousand and EUR 2 thousand, respectively. In 2025 and 2024, the remuneration of an independent board member was EUR 1 thousand and EUR 0 thousand, respectively. There were no loans granted to key management personnel during the reporting period or outstanding at the end of the reporting period. In 2025 to the Board members, which are shareholders of the Company, were paid EUR 32 thousand of dividends, net of tax. To the entities, which are controlled by the Board members, were paid EUR 117 thousand of dividends, net of tax. To the natural persons related to the Board members the Company paid EUR 102 thousand of dividends, net of tax. In 2024 to the Board members, which are shareholders of the Company, were paid EUR 32 thousand of dividends, net of tax. To the entities, which are controlled by the Board members, were paid EUR 117 thousand of dividends, net of tax. To the natural persons related to the Board members the Company paid EUR 102 thousand of dividends, net of tax. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "
The management remuneration contains short-term employees\u2019 benefits. Key management of the Company and the Group
includes Board members and the Director of the Company, respectively. In 2025 and 2024 the Group\u2019s key management
compensation was EUR 2 thousand and EUR 2 thousand, respectively. In 2025 and 2024 the Company\u2019s key management
compensation was EUR 2 thousand and EUR 2 thousand, respectively. In 2025 and 2024, the remuneration of an independent
board member was EUR 1 thousand and EUR 0 thousand, respectively.
There were no loans granted to key management personnel during the reporting period or outstanding at the end of the reporting
period.
In 2025 to the Board members, which are shareholders of the Company, were paid EUR 32 thousand of dividends, net of tax. To
the entities, which are controlled by the Board members, were paid EUR 117 thousand of dividends, net of tax. To the natural
persons related to the Board members the Company paid EUR 102 thousand of dividends, net of tax.
In 2024 to the Board members, which are shareholders of the Company, were paid EUR 32 thousand of dividends, net of tax. To
the entities, which are controlled by the Board members, were paid EUR 117 thousand of dividends, net of tax. To the natural
persons related to the Board members the Company paid EUR 102 thousand of dividends, net of tax.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5299000AUE9M1W13ZQ36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }