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"scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-307": { "value": "1. General information Vilniaus baldai AB (hereinafter \u201cthe Company\u201d) is a public limited liability company registered in the Republic of Lithuania. The address of its registered office is Pramones str. 23, Guopstos village, Trakai region, Lithuania. The Company is engaged in furniture production and trade. The Company was registered on 9 February 1993; its shares are traded in the Secondary List of the NASDAQ Vilnius AB. As of 31 August, 2025 and 2024 the shareholders of the Group and the Company were:
2025
2024
Number of
Percentage
Number of
Percentage
votes held
votes held
Invalda Privatus Kapitalas AB
3,407,135
87.67
3,407,135
87.67
Other shareholders
479,132
12.33
479,132
12.33
Total
3,886,267
100.00
3,886,267
100.00
Main shareholders of Invalda Privatus Kapitalas AB are private persons Vytautas Bu\u010das (39.63%), Irena Ona Mi\u0161eikien\u0117 (30.05%) and Nijol\u0117 Paulina Bu\u010dien\u0117 (20.47%). As of 31 August, 2025, the Company\u2019s share capital amounted to EUR 4,508,069.72 and it was divided into 3,886,267 ordinary registered shares. As of 31 August, 2025 and 31 August 2024 all the shares of the Company are ordinary shares with the par value of EUR 1.16 each and were fully paid. The share capital did not change in 2025 and 2024. The Company did not hold its own shares. The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at annual and general meetings of the Company. All shares rank equally with regard to the Company\u2019s residual assets. The Group consists of Vilniaus baldai AB and its subsidiaries ARI-LUX UAB (hereinafter \u201cthe Group\u201d). ARI-LUX UAB information as of 31 August 2025: Share of Profit (loss) ownership for the Registration held by the Share reporting Main Company address Company, % capital period Equity activities Pramones str. 23, ARI-LUX UAB Guopstos village, 100 3 (83) (21) Packaging Trakai region As of 31 August, 2025 the number of employees of the Group and the Company was 569 and 505, respectively (as of 31 August 2024 \u2013 507 and 446, respectively). These financial statements include the consolidated financial statements of the Group and the separate financial statements of the Company. The Company\u2019s management approved these financial statements on 11 December 2025. The shareholders of the Company have a statutory right to approve these financial statements or not to approve them and to require preparation of another set of financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-1": { "value": "Vilniaus baldai AB ", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-2": { "value": "public limited liability", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-3": { "value": "Republic of Lithuania", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-287": { "value": "Lithuania.", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-8": { "value": "Pramones str. 23, Guopstos village, Trakai region", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-4": { "value": "The Company is engaged in furniture production and trade", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-5": { "value": "As of 31 August, 2025 and 2024 the shareholders of the Group and the Company were:
2025
2024
Number of
Percentage
Number of
Percentage
votes held
votes held
Invalda Privatus Kapitalas AB
3,407,135
87.67
3,407,135
87.67
Other shareholders
479,132
12.33
479,132
12.33
Total
3,886,267
100.00
3,886,267
100.00
Main shareholders of Invalda Privatus Kapitalas AB are private persons Vytautas Bu\u010das (39.63%), Irena Ona Mi\u0161eikien\u0117 (30.05%) and Nijol\u0117 Paulina Bu\u010dien\u0117 (20.47%). 2.22. Related parties Related parties are defined as shareholders, employees, members of the Board, their close relatives and companies that directly or indirectly (through the intermediary) control or are controlled by, or are under common control with, the Group and the Company, provided the listed relationship empowers one of the parties to exercise the control or significant influence over the other party in making financial and operating decisions. 26. Related-party transactions The parties are considered related when one party has the possibility to control the other one or have significant influence over the other party in making financial and operating decisions. The related parties of the Company as of 31 August 2025 were: ARI-LUX UAB (the subsidiary), Invalda Privatus Kapitalas AB (ultimate shareholder) and all companies controlled by Invalda Privatus Kapitalas AB (Bordena UAB, \u0160vyt\u0117jimas UAB, Inreal UAB, Inreal Geo UAB, Geruvis UAB, Paneri\u0173 konversija UAB). (31 August 2024 were: ARI-LUX UAB (the subsidiary), Invalda Privatus Kapitalas AB (ultimate shareholder) and all companies controlled by Invalda Privatus Kapitalas AB (other related parties).) Transactions of the Group and the Company with related parties during 2025 and 2024 and the balances as of 31 August 2025 and 31 August 2024 were as follows: a) Sales and purchases of goods and services and year-end balances arising from these sales/purchases
2024
Group
Purchases
Sales
Receivables
Payables
UAB \u201ePaneri\u0173 konversija\u201c
278
-
-
-
UAB \u201eBordena\u201c
17,613
8,401
1,143
-
UAB \u201e\u0160vyt\u0117jimas\u201c
111
4
-
-
18,002
8,405
1,143
-
2024
Company
Purchases
Sales
Receivables
Payables
UAB \u201eARI-LUX\u201c
879
5
1
183
UAB \u201ePaneri\u0173 konversija\u201c
278
-
-
-
UAB \u201eBordena\u201c
17,613
8,401
1.143
-
UAB \u201e\u0160vyt\u0117jimas\u201c
111
4
-
-
18,882
8,410
1.144
183
2025
Group
Purchases
Sales
Receivables
Payables
UAB \u201ePaneri\u0173 konversija\u201c
322
-
-
375
UAB \u201eBordena\u201c
19,370
11,140
-
438
UAB \u201e\u0160vyt\u0117jimas\u201c
151
-
165
-
UAB \u201eLauko g\u0117lininkyst\u0117s bandym\u0173
4
-
-
-
stotis\u201c
19,847
11,140
165
813
2025
Company
Purchases
Sales
Receivables
Payables
UAB \u201cARI-LUX\u201d
858
4
-
60
UAB \u201ePaneri\u0173 konversija\u201c
322
-
-
375
UAB \u201eBordena\u201c
19,370
11,140
-
438
UAB \u201e\u0160vyt\u0117jimas\u201c
151
-
165
-
UAB \u201eLauko g\u0117lininkyst\u0117s bandym\u0173
4
-
-
-
stotis\u201c
20,705
11,144
165
873
In 2025 financial year sales to related parties comprised sale of raw materials (EUR 10,743 thousand), as well as rental income and other income. b) Loans from Invalda Privatus Kapitalas AB to Trenduva UAB, transferred to the Company after the merger of UAB Trenduva:
2025
2024
At 1 September
-
-
Non-current loans
-
3,000
Loan repayments received
-
-
Interest charged
9
105
Interest payable
-
572
At 31 August
9
3,677
Remuneration of the management and other payments The Company\u2019s General Manager, Chief Financial Officer, Head of Technical Services, Chief Operating Officer, Head of HR, Head of Purchasing, Strategic Projects Manager and Head of Business Development are considered to be the key management of the Group.
Group
Company
2025
2024
2025
2024
Wages, salaries
921
762
881
745
Social security
25
15
16
14
946
777
897
759
The management of the Group and the Company did not receive any loans, guarantees; no other payments or property transfers were made or accrued. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-288": { "value": "Invalda Privatus Kapitalas AB ", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-6": { "value": "As of 31 August, 2025 the number of employees of the Group and the Company was 569 and 505, respectively (as of 31 August 2024 \u2013 507 and 446, respectively).", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-7": { "value": "The Company\u2019s management approved these financial statements on 11 December 2025. The shareholders of the Company have a statutory right to approve these financial statements or not to approve them and to require preparation of another set of financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-350": { "value": "2. Accounting principles The principal accounting policies adopted in preparing the Group\u2019s and the Company\u2019s financial statements for the year 2025 are as follows: 2.1. Basis of preparation These financial statements have been prepared in accordance with International Financial Reporting Standards (hereinafter IFRSs), as adopted by the European Union (hereinafter the EU). The financial statements have been prepared under the historical cost basis. The preparation of financial statements in conformity with IFRSs, as adopted by the European Union, requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company\u2019s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 2.26. Although these estimates are based on management\u2019s best knowledge of current events and actions, actual results ultimately may differ from those estimates. The Group and the Company have consistently applied the accounting policies set out in Note 2 to all periods presented in these financial statements. The financial statements are presented in thousands of EUR, rounded to the nearest thousand. As a result of rounding, immaterial discrepancies may occur between individual line items and their aggregated amounts. Such discrepancies are deemed immaterial and do not affect the fair presentation of the financial statements. Rounding differences may amount to up to \u00b11 thousand EUR in an individual line item and up to \u00b11 thousand EUR in aggregated or consolidated amounts, provided that these differences are not material to the users of the financial statements or to the decisions made on the basis of them. These financial statements for the year ended 31 August 2025 have been prepared under the assumption that the Group and the Company will continue as a going concern. ADOPTION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS In the current year, the Company and the Group has adopted all of the new and revised Standards and Interpretations that are relevant to its operations and effective for accounting periods beginning on 1 January 2024. 2.1.1 The following standards, amendments and interpretations are mandatory for accounting periods beginning on or after 1 January 2024 Amendments to IAS 1: Classification of Liabilities as Current or Non-current and Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 23 January 2020, effective from 1 January 2024) The amendments aim to promote consistency in applying the requirements by helping companies determine whether, in the statement of financial position debt and other liabilities with an uncertain settlement date should be classified as current or non-current. The amendments affect the presentation of liabilities in the statement of financial position and do not change existing requirements around measurement or timing of recognition of any asset, liability, income or expenses, nor the information that entities disclose about those items. Also, the amendments clarify the classification requirements for debt which may be settled by the company issuing own equity instruments. The amendments in Non-current Liabilities with Covenants (Amendments to IAS 1) (issued on 31 October 2022, effective from 1 January 2024): Modify the requirements introduced by Classification of Liabilities as Current or Non-current on how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances: only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current. In addition, an entity has to disclose information in the notes that enables users of financial statements to understand the risk that non-current liabilities with covenants could become repayable within twelve months. The amendments are applied retrospectively in accordance with IAS 8 and earlier application is permitted. The amendments do not have a material impact on the Group's/Company's financial statements Amendments to IFRS 16 Lease Liability in a Sale and Leaseback with amendments that clarify how a seller- lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale (issued on 22 September 2022, effective from 1 January 2024): Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) requires a seller-lessee to subsequently measure lease liabilities arising from a leaseback in a way that it does not recognise any amount of the gain or loss that relates to the right of use it retains. The new requirements do not prevent a seller-lessee from recognising in profit or loss any gain or loss relating to the partial or full termination of a lease. A seller-lessee applies the amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to sale and leaseback transactions entered into after the date of initial application. The amendments do not have a material impact on the Group's/Company's financial statements
Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements (issued on May 2023, effective from 1 January
2024):
Supplier Finance Arrangements amends IAS 7 Statement of Cash Flows to require an entity to provide additional
disclosures about its supplier finance arrangements. The amendments also add supplier finance arrangements as an
example within the liquidity risk disclosure requirements of IFRS 7 Financial Instruments: Disclosures.
The amendments do not have a material impact on the Group's/Company's financial statements
2.1.2 Standards and amendments that have been approved but are not yet effective and have not been applied
in advance
Amendments to IAS 21 Lack of Exchangeability (issued on August 2023, effective from 1 January 2025, early
application is possible):
Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require an entity to
apply a consistent approach to assessing whether a currency is exchangeable into another currency and, when it is
not, to determining the exchange rate to use and the disclosures to provide.
The Company has not yet evaluated the impact of the implementation of these amendments.
Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 18
December 2024, effective from 1 January 2026 with early application permitted)
The amendments are to the own-use requirements, and hedge accounting requirements, together with related
disclosures. The scope of the amendments is narrow, and only if contracts meet the specified scoping characteristics
will they be in the scope of the amendments.
The amendments include - clarifying the application of the \u2018own-use\u2019 requirements; permitting hedge accounting if these
contracts are used as hedging instruments; and adding new disclosure requirements to enable investors to understand
the effect of these contracts on a company\u2019s financial performance and cash flows.
Amendments to IFRS 9 Financial Instruments
- the own-use requirements in IFRS 9 are amended to include the factors an entity is required to consider when
applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the source of
production of the electricity is nature-dependent; and
- the hedge accounting requirements in IFRS 9 are amended to permit an entity using a contract for nature-
dependent renewable electricity with specified characteristics as a hedging instrument:
o to designate a variable volume of forecast electricity transactions as the hedged item if specified
criteria are met; and
o to measure the hedged item using the same volume assumptions as those used for the hedging
instrument.
Amendments to IFRS 7 \u201cFinancial Instruments: Disclosures\u201d and IFRS 19 \u201cSubsidiaries without Public
Accountability: Disclosures\u201d
The IASB amends IFRS 7 and IFRS 19 to introduce disclosure requirements about contracts for nature-dependent
electricity with specified characteristics.
The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early application is
permitted.
The amendments shall be applied retrospectively; prior periods need not be restated to reflect the application of the
amendments.
The Company has not yet evaluated the impact of the implementation of these amendments.
Annual Improvements Volume 11 (issued on 18 July 2024 effective from 1 January 2026, earlier application is
permitted)
These amendments include clarifications, simplifications, corrections and changes aimed at improving the consistency
of several IFRS Accounting Standards. The amendments contained in the Annual Improvements relate to:
- IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a First-time
Adopter
- IFRS 7 Financial Instruments: Disclosures:
o Gain or loss on derecognition
o Disclosure of differences between the fair value and the transaction price
o Disclosures on credit risk - IFRS 9 Financial Instruments: o Derecognition of lease liabilities o Transaction price - IFRS 10 Consolidated Financial Statements - Determination of a \u2018de facto agent\u2019 - IAS 7 Statement of Cash Flows - Cost Method
These amendments are mandatory for financial years beginning on or after 1 January 2026; earlier application is
permitted.
The Company has not yet evaluated the impact of the implementation of these amendments.
Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and
IFRS 7 (issued on 30 May 2024 effective from 1 January 2026; earlier application is permitted)
Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar
features\u2014ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value.
Stakeholders asked how to determine how such loans should be measured based on the characteristics of the
contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash
flows on such loans should be assessed.
Settlement of liabilities through electronic payment systems\u2014stakeholders highlighted challenges in applying the
derecognition requirements in IFRS 9 to the settlement of a financial asset or a financial liability via electronic cash
transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB
also decided to develop an accounting policy option to allow a company to derecognise a financial liability before it
delivers cash on the settlement date if specified criteria are met.
With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for
investors regarding investments in equity instruments designated at fair value through other comprehensive income
and financial instruments with contingent features, for example features tied to ESG-linked targets.
The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of
either all the amendments at the same time or only the amendments to the classification of financial assets is permitted.
An entity is required to apply the amendments retrospectively. An entity is not required to restate prior periods to reflect
the application of the amendments, but may do so if, and only if, it is possible to do so without the use of hindsight.
The Company has not yet evaluated the impact of the implementation of these amendments.
IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024 effective from 1 January
2027)
IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals
and subtotals. It also requires disclosure of management-defined performance measures and includes new
requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary
financial statements and the notes.
The Company has not yet evaluated the impact of the implementation of this standard.
There are no other new standards, amendments to the existing standards or their interpretations that are not yet
effective but may have a material impact on the Company or the Group.
2.2. Functional and financial statements currency
The Group\u2019s and the Company\u2019s functional and financial statements currency is euro. Financial statements are
prepared in thousands of euro. In these financial statements, all amounts are expressed in euros and rounded down
to the nearest thousand (EUR \u2018000).
2.3. Financial year
Financial year of the Group and the Company starts on 1 September and ends on the 31 August of the next year.
Under decision of the Company`s shareholder of 8 October 2014 the financial year was changed from 31 August 2015.
2.4. Consolidation principles
The consolidated financial statements of the Group include Vilniaus baldai AB and its parent (subsidiary) companies.
The financial statements of the subsidiaries are prepared for the same reporting year and using the same accounting
principles. Subsidiaries are consolidated from the date their control passes to the Group and are no longer consolidated from the date control is transferred outside the Group. All intra-Group transactions, balances and unrealized profits or losses from transactions between Group companies are eliminated. Equity and net result attributable to minority shareholders (non-controlling interests) are presented separately in the statement of financial position and the statement of comprehensive income. Revenues and expenses of subsidiaries acquired or sold during the year are included in the consolidated statement of comprehensive income from the date of acquisition of the subsidiary to the date of sale of the subsidiary, respectively. The gross income of subsidiaries is attributed to the owners of the Company and the non-controlling interest (even if the result of the non-controlling interest would become negative). Financial statements of subsidiaries are adjusted so that their accounting policies are consistent with the accounting policies applied by other Group companies, if necessary. For consolidation purposes, financial statements of subsidiaries are prepared according to the financial year of the parent company. All intra-Group transactions, balances, income and expenses are eliminated during consolidation. Acquisitions and disposals of the minority share of the Group are accounted for as an equity transaction: the difference between the value of the net assets acquired from the minority share/transferred to the minority in the Group's financial statements and the purchase/sale price of the shares is accounted for directly in equity. 2.5. Business combinations The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognized in profit of loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. Subsidiaries are entities controlled by the Group. The Group controls an entity when it 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. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Non-controlling interest are measured initially at their proportionate share of the acquirer\u2019s identifiable net assets at the date of acquisition. Changes in the Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When the Group loses control over a subsidiary, it derecognizes the assets and liabilities of the subsidiary, and any related NCI and other components of equity. Any resulting gain or loss is recognized in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Intra-group balances and transaction, and any unrealized income and expenses arising from intra-group transactions, are eliminated. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. 2.6. Investments in subsidiaries in the Company's separate financial statements In the Company's separate financial statements, investments in subsidiaries are stated at cost. The value of the investment is reduced by recognizing the impairment of the investment. Impairment is determined by estimating the recoverable amount of the cash-generating unit. When the recoverable amount of a cash-generating unit is less than its carrying amount in the Company's statement of financial position, an impairment loss is recognized. 2.7. Intangible assets Intangible assets are measured initially at cost. Intangible assets are recognized if it is probable that future economic benefits that are attributable to the asset will flow to the Group and the Company and the cost of asset can be measured reliably. After initial recognition, intangible assets are measured at cost less accumulated amortization and any accumulated impairment losses. Intangible assets are amortized on a straight-line basis over the best estimate of their useful lives. Software The costs of acquisition of new software are capitalized and treated as an intangible asset if these costs are not an integral part of the related hardware. Software is amortized over a period not exceeding 3 years. Costs incurred in order to restore or maintain the future economic benefits that the Group and the Company expects from the originally assessed standard of performance of existing software systems are recognized as an expense when the restoration or maintenance work is carried out. 2.8. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. When assets are sold or retired, their cost and accumulated depreciation are eliminated from the accounts and any gain or loss resulting from their disposal is included in profit or loss. The initial cost of property, plant and equipment comprises its purchase price, including non-refundable purchase taxes and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Expenditures incurred after the property, plant and equipment have been put into operation, such as repair and maintenance costs, are normally charged to profit or loss in the period the costs are incurred. Depreciation is computed on a straight-line basis over the following estimated useful lives: Buildings 10\u201366 years Machinery and equipment 6\u201320 years Vehicles 5\u201310 years Other property, plant and equipment, critical spare parts 2\u20136 years The assets\u2019 residual values and useful lives are reviewed periodically to ensure that the period of depreciation is consistent with the expected pattern of economic benefits from items in property, plant and equipment. Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction-in-progress is not depreciated until the relevant assets are completed and available for use. Borrowing costs directly attributable to the acquisition, construction or production of assets that are not stated at fair value and necessarily take a substantial time to get ready for intended use or sale (qualifying assets) are capitalised as part of the costs of those assets. Capitalisation of borrowing costs continues up to the date when the assets are substantially ready for their use or sale. The Group and the Company capitalise borrowing costs that could have been avoided if they had not made capital expenditure on qualifying assets. Borrowing costs capitalised are calculated at the Group\u2019s and the Company\u2019s average funding cost (the weighted average interest cost is applied to the expenditures on the qualifying assets), except to the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset. Where this occurs, actual borrowing costs incurred less any investment income on the temporary investment of those borrowings are capitalised. Spare parts are classified as property, plant and equipment if they meet the definition, including the requirement to be used over more than one period. Otherwise, they are classified as inventory. For spare parts that are kept to ensure smooth operation of some machinery without interruptions, the depreciation period starts immediately when those spare parts are acquired. 2.9. Inventories Inventories are initially recorded at acquisition cost. After the initial recognition, inventories are valued at the lower number of cost or net realizable value. Net realizable value is the selling price in the ordinary course of business, less the costs of completion and applicable variable marketing and distribution costs. Cost is determined by the first-in, first- out (FIFO) method. The cost of finished goods and work in progress includes the applicable allocation of fixed and variable overhead costs based on a normal operating capacity. Unrealizable inventory is fully written-off. Inventory items that have not moved or been used for more than one year are written down based on the following criteria: Customer commitment to compensate 0 % (0% write-down) To be used in production 70 % (30% write-down) To be sold in the secondary market (liquid inventory) 50 % (50% write-down) Illiquid inventory 100 % (100% write-down) 2.10. Financial instruments Financial assets The financial assets of the Group and the Company include cash and cash equivalents, loans granted, trade receivables and other receivables. Trade receivables are initially recognized when they arise. Upon initial recognition, all other financial assets are recognized when the Group and the Company become parties to the contractual provisions of the instrument. Financial assets (except for trade receivables without a significant financing component), if not measured at fair value through profit or loss, are initially measured at fair value plus transaction costs directly attributable with acquisition or issue. Trade receivables without a significant financing component are initially recognized at the transaction price. Financial assets are classified in three groups according to their measurement: i. financial assets that are subsequently measured at amortized cost; ii. financial assets that are subsequently measured at fair value through other comprehensive income; iii. financial assets that are subsequently measured at fair value through profit or loss. The classification of a financial asset depends on the financial asset management business model (assessing how the entity manages the financial assets to generate cash flows) and the characteristics of the contractual cash flows of the financial asset (whether contractual cash flows include only principal and interest payments). Financial asset is stated at amortized cost if both of the following conditions are satisfied: \u2022 financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interests on the principal amount outstanding. Financial assets that do not meet the above conditions are measured at fair value through profit or loss and through other comprehensive income. The Group and the Company have no financial assets, which, in subsequent periods, are measured at fair value through profit or loss and other comprehensive income. Financial assets that are subsequently measured at amortized cost are measured using the effective interest method. Amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses, and impairment losses are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or liability and of allocating the interest income or expense over a period of time. The effective interest rate is the rate that discounts estimated future cash payments through the expected life of the financial asset or liability or, where appropriate, a shorter period. Financial assets at fair value through profit or loss are initially recognized at fair value through profit or loss. Subsequently, the fair value gain and loss, including any interest and dividends, is recognized in profit or loss and other comprehensive income. Financial assets (or, where applicable, part of a financial asset or part of a group of similar financial assets) are derecognized when: \u2022 the right to receive cash flows from the financial asset expires; \u2022 the Group and the Company retain the right to receive cash flows from the asset, but have agreed to pay in full without material delay to a third party under a \u2018pass through\u2019 arrangement; \u2022 The Group and the Company transfer their right to receive cash flows from assets and/or: a) have transferred substantially all the risks and rewards of the financial asset; b) have neither transferred nor retained substantially all the risks and rewards of the financial assets but have transferred control of the assets. When the Group and the Company transfer rights to receive cash flows from an asset but neither transfer nor retain substantially all the risks and rewards of the asset nor transfer control of the asset, the asset is recognized to the extent of the Group\u2019s and the Company\u2019s continuing involvement in the asset. The Company's and the Group\u2019s assets that have been transferred as guarantee are measured at the lower of the carrying amount and the maximum amount of consideration that the Group and the Company could be required to repay. The Group and the Company reduce the gross carrying amount of their financial asset if they cannot reasonably expect to recover all or part of the financial asset. A write-off is an event of derecognition. Cash and cash equivalents consist of cash in bank accounts. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash. Such investments have a maturity of up to three months and the risk of changes in value is very insignificant. For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits in current accounts, and other short-term highly liquid investments. Trade and other receivables on initial recognition, trade and other receivables are recognized at the transaction price and subsequently measured at amortized cost. Financial liabilities The Group\u2019s and the Company\u2019s financial liabilities comprise borrowings, trade payables and other payables. At the time of initial recognition, financial liabilities are recognised when the Group and the Company become parties to the contractual terms of the instrument. Financial liabilities are divided into two groups according to their measurement: a) financial liabilities that are subsequently measured at amortised cost; b) financial liabilities that are subsequently measured at fair value through profit or loss. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. The Group and the Company derecognize financial liabilities when their contractual obligations are discharged or cancelled or expire. The Group and the Company also derecognize a financial liability when its terms are modified and the cash flows of the modified liability are substantially different. In this case, the new financial liability is recognized at fair value under the modified terms of the contract. In the event of derecognition of a financial liability, the difference between the carrying amount written off and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss in the statement of profit or loss and other comprehensive income. Trade and other payables. Upon initial recognition, trade and other payables are recognized when the Company becomes a party to the contractual provisions. Trade and other payables are initially measured at fair value plus directly attributable transaction costs. Borrowed funds. Borrowings are initially recognized at fair value less transaction costs and subsequently measured at amortized cost using the effective interest method. Financial guarantees. A financial guarantee contract is a contract that obliges the Company to make specific payments to compensate the contract holder for the holder's default on timely payment of the original or modified terms of a debt instrument. Financial guarantees are initially recognized at fair value, which is usually the amount receivable. Offsetting financial assets and financial liabilities Financial assets and financial liabilities are offset when, and only when, the Group and the Company have a legally enforceable right to set off the amounts and they intend either to settle them on the net basis or to realise the asset and settle the liability simultaneously. 2.11. Share capital Ordinary registered shares are classified as share capital. Ordinary registered shares are stated at their par value. 2.12. Dividends Dividends are recognised in the Company\u2019s financial statements in the period in which the dividends are approved by the Company\u2019s shareholders. Dividends paid are classified as cash flows from financing activities in the statement of cash flows. 2.13. Leases The Group and the Company are lessees (a) Finance lease Leases of property, plant and equipment where the Group and the Company have substantially all the risks and rewards of ownership are classified as finance leases. Finance leases are capitalised at the lease\u2019s commencement at the lower of the fair value of the leased property and the estimated present value of the minimum lease payments. Each lease payment is allocated between the liability and finance charges so as to achieve a constant interest rate on the finance lease balance outstanding. The corresponding rental obligations, net of finance charges, are included in long-term payables except for instalments due within 12 months which are included in current liabilities. The property, plant and equipment acquired under finance leases are depreciated over the shorter of the asset\u2019s useful life and the lease term.
At the beginning of the contract, the Company and the Group assess whether the contract is a lease or includes a lease.
This means assessing whether the contract confers a right to manage the use of the identified asset for a period of time
in return for remuneration.
The Company and the Group apply a single recognition and measurement method to all leases, except for short-term and
low-value leases. The Company and the Group recognize a lease obligation to pay lease payments and a right-of-use
asset that entitles the holder to use the leased asset.
Assets managed under lease right
The Company and the Group recognize the right-of-use asset at the inception date (ie the date from which the underlying
asset is available for use). Assets held under usable rights are carried at cost less any accumulated depreciation and any
accumulated impairment losses. The cost of an asset held for use includes the amount of the initial measurement of the
lease liability, the initial direct costs, the lease payments at or before the inception date, less any lease incentives received.
Depreciation is calculated on a straight-line basis over the lease term.
If the ownership of the leased property is transferred to the Company and the Group before the end of the lease term or if
the price of the asset managed by the right of use indicates that the lessee will exercise the call option, depreciation is
calculated based on the estimated useful life of the asset.
Assets held for use are also assessed for impairment.
Lease obligations
At the beginning date, the Company / Group recognizes lease liabilities at the present value of the lease payments due
during the lease term. Lease payments include fixed payments (including equivalent payments) less any rental incentives
receivable, variable rents that depend on an index or rate, and amounts that would be payable under residual value
guarantees. Such lease payments also include the exercise price of the call option if it is reasonably known that the
Company / Group will exercise that option, and penalties for terminating the lease if it is assumed that the Company /
Group will exercise the option to terminate the lease during the lease term. Variable lease payments that are independent
of an index or a rate are recognized as an expense (unless they are incurred to produce inventories) in the period in which
the event occurs or the condition that gives rise to the tax arises.
In calculating the present value of the lease payments, the Company / Group applies the borrowing rate accrued at the
beginning of the lease, as the interest rate specified in the lease cannot be readily determined. After the commencement
date, the amount of the lease liability is increased by the estimated interest and the amount of lease payments paid is reduced. In addition, the carrying amount of a lease is remeasured if certain adjustments are made, the lease term or lease payments change (for example, changes in future lease payments due to a change in the index or rate used to determine such lease payments) or a change in the option to purchase the lease. evaluation. Short-term and low-value property lease The Company and the Group apply the recognition exemption to their current assets (i.e. leases with a term of less than 12 months at the inception date that do not include an option to purchase the asset). It also observes this exception by recognizing the lease of low-value assets consisting of office inventory. Lease payments for short-term and low-value assets are recognized as an expense on a straight-line basis over the lease term. The Group and the Company are lessors (a) Operating lease As a lessor, the Company and the Group determine at the beginning of a lease whether the contract is a finance lease or an operating lease. If the Company and the Group determine that substantially all the risks and rewards of ownership of a leased asset are transferred under a lease, it classifies the lease as a finance lease. Leases under which the Company and the Group do not transfer substantially all the risks and rewards incidental to ownership of a leased asset are classified as operating leases. Lease income is recognized on a straight-line basis over the term of the lease and is recognized in the statement of comprehensive income on a straight-line basis over the term of the lease. Initial direct costs incurred in negotiating and arranging a lease shall be included in the carrying amount of the leased asset and recognized as an expense over the lease term on the same basis as the lease income. Contingent contributions are recognized as income in the period in which they are earned. 2.14. Employee benefits (a) Social security contributions The Group and the Company pay social security contributions to the state Social Security Fund (the Fund) on behalf of their employees based on the defined contribution plan in accordance with the local legal requirements. A defined
contribution is a plan under which the Group and the Company pay fixed contributions into the Fund and will have no
legal or constructive obligations to pay further contributions if the Fund does not hold sufficient assets to pay all
employees benefits relating to employee service in the current and prior period. Social security contributions are
recognised as expenses on an accrual basis and are included in payroll expenses.
(b) Termination benefits
Termination benefits are payable whenever an employee\u2019s employment is terminated before the normal retirement date
or whenever an employee accepts voluntary redundancy in exchange for these benefits. The Group or the Company
recognise termination benefits when they are demonstrably committed to either: terminating the employment of current
employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits as a
result of an offer made to encourage voluntary redundancy. Benefits falling due more than 12 months after the date of
the statement of financial position are discounted to their present value.
(c) Bonus plans
The Group and the Company recognise a liability and an expense for bonuses where contractually obliged or where
there is a past practice that has created a constructive obligation.
(d) Provisions for pensions and jubilee payments
According to the terms of the collective employment agreement effective at the Group and the Company, each
employee is entitled to a pension benefit amounting to 2 or 3 months\u2019 salary payment when leaving the Group and the
Company after reaching the pension age and a jubilee benefit. Actuarial calculations are made to determine liability for
such payments. The liability is recognised at present value discounted using market interest rate.
The Group and the Company recognise re-measurements of the pension benefit obligation in \u2018Other comprehensive
income that will not be reclassified to profit or loss\u2019. These amounts recognised as other comprehensive income are
accounted for under equity. Jubilee benefits and long-service benefits are accounted for by the Group and the Company
within profit or loss.
2.15. Provisions
Provisions are recognized when the Group and the Company have a present obligation (legal or constructive) as a
result of past event, it is probable that an outflow of resources embodying economic benefits will be required to settle
the obligation and a reliable estimate can be made of the amount of the obligation. The provisions are reviewed at each
statement of financial position date and adjusted in order to present the most reasonable current estimate. If the effect
of the time value of money is material, the amount of provision is equal to the present value of the expenses, which are
expected to be incurred to settle the liability. Where discounting is used, the increase in the provision due to the passage
of time is recognized as a borrowing cost.
A provision for warranties is recognized when the underlying products are sold, based on historical warranty data and
weighting of possible outcomes against their associated probabilities.
2.16. Income tax
Income tax charge is based on profit for the year and considers deferred taxation. Income tax is calculated based on
the Lithuanian tax legislation.
The standard income tax rate in the Republic of Lithuania was 15% in 2025 (15% in 2024).
Tax losses can be carried forward for indefinite period, except for the losses incurred as a result of disposal of securities
and/or derivative financial instruments. Such carrying forward is disrupted if the Company change its activities due to
which these losses were incurred except when the Company do not continue its activities due to reasons which do not
depend on the Company itself. Starting from 2014 the amount of utilised tax losses cannot exceed 70% of taxable profit
for the tax period calculated by deducting non-taxable income, allowed tax deductions and allowed limited amount
deductions from income, except for tax losses of the previous periods. Starting from 2010, tax losses can be transferred
at no consideration or in exchange for certain consideration between the Group companies if certain conditions are
met.
The losses from disposal of securities and/or derivative financial instruments can be carried forward for 5 consecutive years and only be used to reduce the taxable income earned from the transactions of the same nature. The limitation (up to 70% on profit from transfer of securities) is not applied to losses on transfer of securities from previous tax periods deductible from profit on transfer of securities from the taxable period. Deferred taxes are calculated using the liability method. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse based on tax rates enacted or substantively enacted at the reporting date. A deferred tax asset is recognized in the statement of financial position to the extent the management believes it will be realized in the foreseeable future, based on taxable profit forecasts. If it is believed that part of the deferred tax asset is not going to be realized, this part of the deferred tax asset is not recognized in the financial statements. Deferred tax assets and liabilities are offset when they are related to taxes levied by the same tax authority and when there is a legally enforceable right to cover current payable taxes at net value. Income tax and deferred tax for the accounting period Income tax and deferred income tax are charged or credited to profit or loss, except when they relate to items included directly to equity, in which case the deferred income tax is also accounted for in other comprehensive income. 2.17. Revenue recognition Revenues of the Group and the Company are recognized in accordance with IFRS 15, that is, the Group and the Company recognize revenue at such time and to such an extent that the transfer of goods or services to customers represents the consideration that the Group and the Company expect to receive in exchange for those goods or services. In applying this Standard, the Company takes into account the terms of the contract and all relevant facts and circumstances. The Company's revenue is recognized using the 5-step model: Step 1 - Identify customer agreements. A contract recognizes an agreement between two or more parties (subject to purchase / sale terms) that creates enforceable rights and enforceable obligations (not applicable if a joint venture agreement is signed). A contract is within the scope of IFRS 15 if all of the following criteria are met: a) the parties have approved the contract (in writing, orally or in accordance with any other normal commercial practice) and are bound by their obligations under the contract, b) it is possible to identify the rights of each party with regard to the goods and / or services to be transferred, c) it is possible to identify the payment terms for the goods and / or services to be transferred, d) the contract has commercial substance, e) it is probable that the consideration to which the Group and the Company are entitled to in exchange for the goods or services will be collected. Contracts with the customer may be aggregated or disaggregated into several contracts, while retaining the criteria of former contracts. Such aggregation or disaggregation is considered modification of the contract. Step 2 - Identify performance obligations in the contract. Contractual commitment to deliver goods and / or services to a customer. If separate goods and/or services are identifiable, the liabilities are recognized separately. Each liability is identified in one of two ways: a) a good and / or service is distinct, or b) a set of individual goods and / or services that are substantially the same and have the same pattern of transfer to the customer. Step 3 - Determine the transaction price. Under the new IFRS 15, the transaction price may be fixed, variable, or both. The transactions concluded by the Company apply fixed prices for both continuous services and services performed at a certain point in time. The transaction price is also adjusted considering the time value of money, if the contract includes a significant financing arrangement, and considering any consideration payable to the customer and non-cash consideration received, if any. The Group and the Company apply the following sales price calculation methods: adjusted market assessment approach, expected cost plus margin approach and residual approach. Similar transactions are measured equally. Step 4 - Allocate the transaction price to each performance obligation. A performance obligation is a contractual promise to deliver to the customer a separate good or service, or a set of individual goods or services that are substantially the same and have the same pattern of transfer to the customer. The transaction price is apportioned between each performance obligation based on the relative separate selling prices of the good or service promised in the contract. If the contracts do not specify separately the price of the service or good (for example, one price for two products), the Company shall determine it. In measuring the transaction price, the Company estimates a discount or variable amount of consideration that relates only to a particular portion of the contract. Step 5 - Recognise revenue when (or as) the Group and the Company satisfy a performance obligation. The Group and the Company recognize revenue when they satisfy a performance obligation by transferring promised goods or services to the customer (i.e. when the customer obtains control of the mentioned goods or services). The recognized amount of revenue is equal to the amount of satisfied performance obligation. Performance obligation may be satisfied at a point of time or over time. A period of time is recognised as a calendar month. The recognition of revenue depends on whether the obligation is satisfied over a period of time (continuous) or at a point in time. In any event, the transfer of control shall be taken into account. Revenue is recognized at the fair value of the consideration received or receivable. Revenue is reduced by the estimated amount of customer returns, discounts, and other similar provisions. Revenue is recognized when it is probable that the economic benefits associated with the transaction will flow to the enterprise and the amount of the revenue can be measured reliably. Revenue from sales is recognized net of VAT and discounts, including any cumulative expected discounts for the current year. The Group\u2019s and the Company\u2019s revenue types: a) Revenue from sale of furniture b) Revenue from sale of raw materials and waste Revenue from sales of furniture and revenue from the sale of raw materials are recognized at a point of time in the statement of profit and loss and other comprehensive income. 2.18. Expense recognition Expenses are recognized on the basis of accrual and revenue and expense matching principles in the reporting period when the income related to these expenses was earned, irrespective of the time the money was spent. In those cases when the costs incurred cannot be directly attributed to the specific income and they will not bring income during the future periods, they are expensed as incurred. The amount of expenses is usually accounted for as the amount paid or due, excluding VAT. In the cases when a long period of payment is established and the interest is not distinguished, the amount of expenses shall be estimated by discounting the amount of payment using the market interest rate. 2.19. Foreign currency transactions Foreign currency transactions are accounted for at the exchange rates prevailing at the date of the transactions. Gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies on the statement of financial position date are recognized in profit or loss. Such balances are translated at period-end exchange rates. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated to euro at foreign exchange rates ruling at the dates the fair value was determined. 2.20. Impairment of assets Non-financial assets Non-financial assets, other than inventories and deferred tax are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If any such indication exists, the asset\u2019s recoverable amount is estimated. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognized in profit or loss. Reversal of impairment losses recognized in prior years is recorded when there is an indication that the impairment losses recognized for the asset no longer exist or have decreased. Reversal is accounted for in the same caption in profit or loss as impairment losses. For evaluation of impairment of assets, the entire Group is considered as one cash generating unit. Impairment of financial assets Impairment losses on financial assets measured at amortized cost are measured using the expected credit loss (ECL) model. Credit losses are measured at the present value of all cash losses (the difference between the cash flows that the Group and the Company hold under the contract and the cash flows the Group and the Company expect to receive). ECLs are discounted applying an effective interest rate. At the end of each reporting period, the Company and the Group recalculate and record the allowance for expected credit losses, taking into account past events, current market conditions and future prospects. At the end of each financial period, the Group and the Company assess whether there has been a material change in the credit risk of the financial instrument since initial recognition. At the end of each reporting period, the Group and the Company assess whether financial assets carried at amortized cost are impaired. A financial asset is impaired when one or more events have occurred that have a negative impact on the estimated future cash flows of the financial asset. The following criteria are used by the Company to determine whether there is objective evidence that an impairment loss has been incurred: \u2022 the counterparty experiences financial difficulties as evidenced by its financial information; \u2022 in the event of a breach of contract, such as a default or payment delay more than 90 days; \u2022 the counterparty is considering bankruptcy or financial reorganization; \u2022 there is an adverse change in the payment status of the counterparty's as a result of changes in national or local economic conditions affecting the counterparty; or \u2022 the value of collateral, if any, significantly decreases as a result of deteriorating market conditions. Losses on financial assets measured at amortized cost are deducted from the gross value of such assets. The gross carrying amount of a financial asset is written off when the Group and the Company have no reasonable expectation of recovering all or part of the asset. Non-recoverable assets are written off against recognized related impairment loss allowance, provided that all necessary steps have been taken to recover the asset and the amount of the loss has been determined. The amounts previously written off and recovered in subsequent periods are credited to the impairment loss account within the statement of profit or loss and other comprehensive income. 2.21. Segment information The operating segment is a part of the Group and the Company participating in economic activities from which it can earn profit or incur costs. The results of the operating segment are verified by the management of the Group and the Company on a regular basis by taking a decision regarding resources which have to be allocated to the segment and evaluating its operating results, and who present separate financial information. Management of the Company has determined the operating segments based on the reports reviewed by the board of directors, considered to be the chief operating decision makers that are used to make strategic decisions. Based on this it was decided that the Group and the Company have a single reportable segment, i.e. furniture production and trade. 2.22. Related parties Related parties are defined as shareholders, employees, members of the Board, their close relatives and companies that directly or indirectly (through the intermediary) control or are controlled by, or are under common control with, the Group and the Company, provided the listed relationship empowers one of the parties to exercise the control or significant influence over the other party in making financial and operating decisions. 2.23. Contingencies Contingent liabilities are not recognized in the financial statements. They are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote. A contingent asset is not recognized in the financial statements but disclosed when an inflow of economic benefits is probable. 2.24. Subsequent events Events after the reporting date that provide additional information about the Group\u2019s and the Company\u2019s position at the statement of financial position date (adjusting events) are reflected in the financial statements. Events after the reporting date that are not adjusting events are disclosed in the notes when material. 2.25. Offsetting and comparative figures When preparing the financial statements, assets and liabilities, revenue and expenses are not set off, except the cases when certain IFRS specifically requires such set-off. Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously. 2.26. Use of estimates in the preparation of financial statements The preparation of financial statements in conformity with IFRSs requires management to make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and costs and disclosure of
contingencies, at the reporting date and within the next financial year. Estimates and judgements are continually
evaluated and are based on management\u2019s experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognized in the period
n which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Management also makes certain judgements, apart from those involving estimations, in the process of applying the accounting policies. 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. Estimates and assumptions The main areas where management is required to make significant and critical judgements and areas where estimates and assumptions might have significant impact for the preparation of financial statements are described below: Property, plant and equipment \u2013 useful life The key assumptions concerning determination of the useful life of property, plant and equipment are as follows: expected usage term of the asset, expected technical, technological or other obsolescence arising from changes or improvements in the production, legal or similar limits on the use of the asset, such as the expiry dates of related leases. Tax liabilities The tax authorities have a right to examine the Group\u2019s and the Company\u2019s books and accounting records at any time during the 5-years period after the current tax year and account for additional taxes and fines. In the opinion of the Company\u2019s management currently there are no circumstances which would raise substantial liability in this respect. Related-party transactions In the normal course of business the Group and the Company enter into transactions with their related parties. These transactions are priced at market rates. Judgement is applied in determining if transactions are priced at market or non- market rates, where there is no active market for such transactions. The basis for judgement is pricing for similar types of transactions with unrelated parties. Pension and jubilee benefits Key assumptions used in determining the provision for pension and jubilee benefits are as follows: employee turnover rate by age group, discount rate, and wage and salary growth. The Group\u2019s and the Company\u2019s management make judgements in relation to these assumptions. See Note 14 for more details. Revenue recognition
The management assesses the moment of revenue recognition, i.e. whether revenue is recognized over time or at a
point of time. The management assessed that customer do not simultaneously receive and consume the benefits
provided by the Company\u2019s performance as the Company performs, the Company\u2019s performance does not create or
enhance an asset that the customer controls as the asset is created or enhanced, the Company\u2019s performance create
an asset with an alternative use to the Company and the Company do not has an enforceable right to payment for
performance completed to date. Based on this assessment management decided that revenues should be recognised
at a point in time. Also, the management estimates expected returns.
The management assesses if the sale of raw materials meets revenue recognition criteria according to IFRS 15. The
Company provides raw materials to several external and related parties in order to obtain service from these parties -
production of component parts used in the further production of furniture. The management has analysed such
contracts based on the requirements of IFRS 15 and determined, that in most of cases there is no actual sale of raw
materials and acquisition of components but transaction is rather a purchase of production service. Vilniaus baldai, AB
controls the process and has full responsibility for the final customer. Raw materials were sold at purchase price to the
production service provider.
Expected credit losses estimation
The management measures expected credit losses (ECL) and estimates allowance for trade receivables and contract
assets. Key assumption is determining the weighted-average loss rate.
Classification of spare part The management makes judgement if spare parts meet the definition of property, plant and equipment. The basis of judgement is determining if spare part is kept ensuring smooth operation of some machinery without interruptions or it not. Recognition of deferred tax assets from unused investment relief The management assesses the extent that it is probable that future taxable profits will be available against which recognized deferred tax assets can be used. Factoring A factoring transaction is a financing transaction in which the factoring company finances the Company by purchasing debt obligations from it. By this transaction, the Company transfers to the Factor the right to its receivables under the invoices due, which are due in the future. Factoring can be with recourse (the factoring agent has the right to repay the debt obligations to the Company) and without the right of recourse (the factoring agent has no right to repay the debt obligations to the Company). Receivables transfer (factoring without recourse, it means, the buyer of the debt has no right to cancel the transaction) is treated as a sale of debts and is written off immediately if the Company transfers all risks associated with the debt transfer and no debt repurchase is contemplated, there is no provision for a debt buyer to foreclose on this transaction. 2020FY factoring contract is without the right of recourse (the factoring agent has no right to cancel the transaction), for this reason, the trade receivables are reduced after the receipt of the factoring advance payment. In the statements of cash flows factoring is included in the cash flows from financing activities. 2.27. Fair value measurement A number of the Group\u2019s and the Company\u2019s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal, or in its absence, the most advantageous market to which the Group and the Company have access at that date. The fair value of a liability reflects its non-performance risk. When measuring the fair value of an asset or a liability, the Group and the Company use market observable data as far as possible. Fair values are categorised within different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: \u2022 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); \u2022 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability might be categorised within different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group and the Company recognize transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Fair values have been determined for measurement and / or disclosure purposes based on the described methods. Where applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability (Note 14 \u2013 Provisions for employee benefits). 2.28. Reportable segments Based on the reports reviewed by the board of directors, considered to be the chief operating decision makers that are used to make strategic decisions, Management of the Company has decided that the Company and the Group have a single reportable segment, i.e. furniture segment, including sales of raw materials and finished production. No separate detailed disclosure of segment reporting is presented.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-9": { "value": "2.1. Basis of preparation These financial statements have been prepared in accordance with International Financial Reporting Standards (hereinafter IFRSs), as adopted by the European Union (hereinafter the EU). The financial statements have been prepared under the historical cost basis. The preparation of financial statements in conformity with IFRSs, as adopted by the European Union, requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company\u2019s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 2.26. Although these estimates are based on management\u2019s best knowledge of current events and actions, actual results ultimately may differ from those estimates. The Group and the Company have consistently applied the accounting policies set out in Note 2 to all periods presented in these financial statements. The financial statements are presented in thousands of EUR, rounded to the nearest thousand. As a result of rounding, immaterial discrepancies may occur between individual line items and their aggregated amounts. Such discrepancies are deemed immaterial and do not affect the fair presentation of the financial statements. Rounding differences may amount to up to \u00b11 thousand EUR in an individual line item and up to \u00b11 thousand EUR in aggregated or consolidated amounts, provided that these differences are not material to the users of the financial statements or to the decisions made on the basis of them. These financial statements for the year ended 31 August 2025 have been prepared under the assumption that the Group and the Company will continue as a going concern. ADOPTION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS In the current year, the Company and the Group has adopted all of the new and revised Standards and Interpretations that are relevant to its operations and effective for accounting periods beginning on 1 January 2024. 2.1.1 The following standards, amendments and interpretations are mandatory for accounting periods beginning on or after 1 January 2024 Amendments to IAS 1: Classification of Liabilities as Current or Non-current and Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 23 January 2020, effective from 1 January 2024) The amendments aim to promote consistency in applying the requirements by helping companies determine whether, in the statement of financial position debt and other liabilities with an uncertain settlement date should be classified as current or non-current. The amendments affect the presentation of liabilities in the statement of financial position and do not change existing requirements around measurement or timing of recognition of any asset, liability, income or expenses, nor the information that entities disclose about those items. Also, the amendments clarify the classification requirements for debt which may be settled by the company issuing own equity instruments. The amendments in Non-current Liabilities with Covenants (Amendments to IAS 1) (issued on 31 October 2022, effective from 1 January 2024): Modify the requirements introduced by Classification of Liabilities as Current or Non-current on how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances: only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current. In addition, an entity has to disclose information in the notes that enables users of financial statements to understand the risk that non-current liabilities with covenants could become repayable within twelve months. The amendments are applied retrospectively in accordance with IAS 8 and earlier application is permitted. The amendments do not have a material impact on the Group's/Company's financial statements Amendments to IFRS 16 Lease Liability in a Sale and Leaseback with amendments that clarify how a seller- lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale (issued on 22 September 2022, effective from 1 January 2024): Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) requires a seller-lessee to subsequently measure lease liabilities arising from a leaseback in a way that it does not recognise any amount of the gain or loss that relates to the right of use it retains. The new requirements do not prevent a seller-lessee from recognising in profit or loss any gain or loss relating to the partial or full termination of a lease. A seller-lessee applies the amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to sale and leaseback transactions entered into after the date of initial application. The amendments do not have a material impact on the Group's/Company's financial statements Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements (issued on May 2023, effective from 1 January 2024): Supplier Finance Arrangements amends IAS 7 Statement of Cash Flows to require an entity to provide additional disclosures about its supplier finance arrangements. The amendments also add supplier finance arrangements as an example within the liquidity risk disclosure requirements of IFRS 7 Financial Instruments: Disclosures. The amendments do not have a material impact on the Group's/Company's financial statements 2.1.2 Standards and amendments that have been approved but are not yet effective and have not been applied in advance Amendments to IAS 21 Lack of Exchangeability (issued on August 2023, effective from 1 January 2025, early application is possible): Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require an entity to apply a consistent approach to assessing whether a currency is exchangeable into another currency and, when it is not, to determining the exchange rate to use and the disclosures to provide. The Company has not yet evaluated the impact of the implementation of these amendments. Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 18 December 2024, effective from 1 January 2026 with early application permitted) The amendments are to the own-use requirements, and hedge accounting requirements, together with related disclosures. The scope of the amendments is narrow, and only if contracts meet the specified scoping characteristics will they be in the scope of the amendments. The amendments include - clarifying the application of the \u2018own-use\u2019 requirements; permitting hedge accounting if these contracts are used as hedging instruments; and adding new disclosure requirements to enable investors to understand the effect of these contracts on a company\u2019s financial performance and cash flows. Amendments to IFRS 9 Financial Instruments - the own-use requirements in IFRS 9 are amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the source of production of the electricity is nature-dependent; and - the hedge accounting requirements in IFRS 9 are amended to permit an entity using a contract for nature- dependent renewable electricity with specified characteristics as a hedging instrument: o to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met; and o to measure the hedged item using the same volume assumptions as those used for the hedging instrument. Amendments to IFRS 7 \u201cFinancial Instruments: Disclosures\u201d and IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d The IASB amends IFRS 7 and IFRS 19 to introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics. The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early application is permitted. The amendments shall be applied retrospectively; prior periods need not be restated to reflect the application of the amendments. The Company has not yet evaluated the impact of the implementation of these amendments. Annual Improvements Volume 11 (issued on 18 July 2024 effective from 1 January 2026, earlier application is permitted) These amendments include clarifications, simplifications, corrections and changes aimed at improving the consistency of several IFRS Accounting Standards. The amendments contained in the Annual Improvements relate to: - IFRS 1 First-time Adoption of International Financial Reporting Standards - Hedge Accounting by a First-time Adopter - IFRS 7 Financial Instruments: Disclosures: o Gain or loss on derecognition o Disclosure of differences between the fair value and the transaction price o Disclosures on credit risk - IFRS 9 Financial Instruments: o Derecognition of lease liabilities o Transaction price - IFRS 10 Consolidated Financial Statements - Determination of a \u2018de facto agent\u2019 - IAS 7 Statement of Cash Flows - Cost Method. These amendments are mandatory for financial years beginning on or after 1 January 2026; earlier application is permitted. The Company has not yet evaluated the impact of the implementation of these amendments. Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 (issued on 30 May 2024 effective from 1 January 2026; earlier application is permitted) Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features\u2014ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed. Settlement of liabilities through electronic payment systems\u2014stakeholders highlighted challenges in applying the derecognition requirements in IFRS 9 to the settlement of a financial asset or a financial liability via electronic cash transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB also decided to develop an accounting policy option to allow a company to derecognise a financial liability before it delivers cash on the settlement date if specified criteria are met. With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features, for example features tied to ESG-linked targets. The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of either all the amendments at the same time or only the amendments to the classification of financial assets is permitted. An entity is required to apply the amendments retrospectively. An entity is not required to restate prior periods to reflect the application of the amendments, but may do so if, and only if, it is possible to do so without the use of hindsight. The Company has not yet evaluated the impact of the implementation of these amendments. IFRS 18 Presentation and Disclosure in Financial Statements (issued on 9 April 2024 effective from 1 January 2027) IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and the notes. The Company has not yet evaluated the impact of the implementation of this standard. There are no other new standards, amendments to the existing standards or their interpretations that are not yet effective but may have a material impact on the Company or the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-306": { "value": "These financial statements have been prepared in accordance with International Financial Reporting Standards (hereinafter IFRSs), as adopted by the European Union (hereinafter the EU). The financial statements have been prepared under the historical cost basis.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-308": { "value": "Rounding differences may amount to up to \u00b11 thousand EUR in an individual line item and up to \u00b11 thousand EUR in aggregated or consolidated amounts, provided that these differences are not material to the users of the financial statements or to the decisions made on the basis of them. These financial statements for the year ended 31 August 2025 have been prepared under the assumption that the Group and the Company will continue as a going concern. 2.3. Financial year Financial year of the Group and the Company starts on 1 September and ends on the 31 August of the next year. Under decision of the Company`s shareholder of 8 October 2014 the financial year was changed from 31 August 2015.", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-11": { "value": "2.2. Functional and financial statements currency The Group\u2019s and the Company\u2019s functional and financial statements currency is euro. Financial statements are prepared in thousands of euro. In these financial statements, all amounts are expressed in euros and rounded down to the nearest thousand (EUR \u2018000).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-10": { "value": "2.4. Consolidation principles The consolidated financial statements of the Group include Vilniaus baldai AB and its parent (subsidiary) companies. The financial statements of the subsidiaries are prepared for the same reporting year and using the same accounting principles. Subsidiaries are consolidated from the date their control passes to the Group and are no longer consolidated from the date control is transferred outside the Group. All intra-Group transactions, balances and unrealized profits or losses from transactions between Group companies are eliminated. Equity and net result attributable to minority shareholders (non-controlling interests) are presented separately in the statement of financial position and the statement of comprehensive income. Revenues and expenses of subsidiaries acquired or sold during the year are included in the consolidated statement of comprehensive income from the date of acquisition of the subsidiary to the date of sale of the subsidiary, respectively. The gross income of subsidiaries is attributed to the owners of the Company and the non-controlling interest (even if the result of the non-controlling interest would become negative). Financial statements of subsidiaries are adjusted so that their accounting policies are consistent with the accounting policies applied by other Group companies, if necessary. For consolidation purposes, financial statements of subsidiaries are prepared according to the financial year of the parent company. All intra-Group transactions, balances, income and expenses are eliminated during consolidation. Acquisitions and disposals of the minority share of the Group are accounted for as an equity transaction: the difference between the value of the net assets acquired from the minority share/transferred to the minority in the Group's financial statements and the purchase/sale price of the shares is accounted for directly in equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-309": { "value": "2.5. Business combinations The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognized in profit of loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. Subsidiaries are entities controlled by the Group. The Group controls an entity when it 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. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Non-controlling interest are measured initially at their proportionate share of the acquirer\u2019s identifiable net assets at the date of acquisition. Changes in the Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When the Group loses control over a subsidiary, it derecognizes the assets and liabilities of the subsidiary, and any related NCI and other components of equity. Any resulting gain or loss is recognized in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Intra-group balances and transaction, and any unrealized income and expenses arising from intra-group transactions, are eliminated. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-328": { "value": "2.5. Business combinations The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognized in profit of loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. Subsidiaries are entities controlled by the Group. The Group controls an entity when it 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. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Non-controlling interest are measured initially at their proportionate share of the acquirer\u2019s identifiable net assets at the date of acquisition. Changes in the Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When the Group loses control over a subsidiary, it derecognizes the assets and liabilities of the subsidiary, and any related NCI and other components of equity. Any resulting gain or loss is recognized in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Intra-group balances and transaction, and any unrealized income and expenses arising from intra-group transactions, are eliminated. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-12": { "value": "2.6. Investments in subsidiaries in the Company's separate financial statements In the Company's separate financial statements, investments in subsidiaries are stated at cost. The value of the investment is reduced by recognizing the impairment of the investment. Impairment is determined by estimating the recoverable amount of the cash-generating unit. When the recoverable amount of a cash-generating unit is less than its carrying amount in the Company's statement of financial position, an impairment loss is recognized.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-13": { "value": "2.7. Intangible assets Intangible assets are measured initially at cost. Intangible assets are recognized if it is probable that future economic benefits that are attributable to the asset will flow to the Group and the Company and the cost of asset can be measured reliably. After initial recognition, intangible assets are measured at cost less accumulated amortization and any accumulated impairment losses. Intangible assets are amortized on a straight-line basis over the best estimate of their useful lives. Software The costs of acquisition of new software are capitalized and treated as an intangible asset if these costs are not an integral part of the related hardware. Software is amortized over a period not exceeding 3 years. Costs incurred in order to restore or maintain the future economic benefits that the Group and the Company expects from the originally assessed standard of performance of existing software systems are recognized as an expense when the restoration or maintenance work is carried out. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-14": { "value": "2.8. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. When assets are sold or retired, their cost and accumulated depreciation are eliminated from the accounts and any gain or loss resulting from their disposal is included in profit or loss. The initial cost of property, plant and equipment comprises its purchase price, including non-refundable purchase taxes and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Expenditures incurred after the property, plant and equipment have been put into operation, such as repair and maintenance costs, are normally charged to profit or loss in the period the costs are incurred. Depreciation is computed on a straight-line basis over the following estimated useful lives: Buildings 10\u201366 years Machinery and equipment 6\u201320 years Vehicles 5\u201310 years Other property, plant and equipment, critical spare parts 2\u20136 years The assets\u2019 residual values and useful lives are reviewed periodically to ensure that the period of depreciation is consistent with the expected pattern of economic benefits from items in property, plant and equipment. Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction-in-progress is not depreciated until the relevant assets are completed and available for use. Borrowing costs directly attributable to the acquisition, construction or production of assets that are not stated at fair value and necessarily take a substantial time to get ready for intended use or sale (qualifying assets) are capitalised as part of the costs of those assets. Capitalisation of borrowing costs continues up to the date when the assets are substantially ready for their use or sale. The Group and the Company capitalise borrowing costs that could have been avoided if they had not made capital expenditure on qualifying assets. Borrowing costs capitalised are calculated at the Group\u2019s and the Company\u2019s average funding cost (the weighted average interest cost is applied to the expenditures on the qualifying assets), except to the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset. Where this occurs, actual borrowing costs incurred less any investment income on the temporary investment of those borrowings are capitalised. Spare parts are classified as property, plant and equipment if they meet the definition, including the requirement to be used over more than one period. Otherwise, they are classified as inventory. For spare parts that are kept to ensure smooth operation of some machinery without interruptions, the depreciation period starts immediately when those spare parts are acquired.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-330": { "value": "The initial cost of property, plant and equipment comprises its purchase price, including non-refundable purchase taxes and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Expenditures incurred after the property, plant and equipment have been put into operation, such as repair and maintenance costs, are normally charged to profit or loss in the period the costs are incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-312": { "value": "Depreciation is computed on a straight-line basis over the following estimated useful lives: Buildings 10\u201366 years Machinery and equipment 6\u201320 years Vehicles 5\u201310 years Other property, plant and equipment, critical spare parts 2\u20136 years ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-310": { "value": "The assets\u2019 residual values and useful lives are reviewed periodically to ensure that the period of depreciation is consistent with the expected pattern of economic benefits from items in property, plant and equipment. 2.20. Impairment of assets Non-financial assets Non-financial assets, other than inventories and deferred tax are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If any such indication exists, the asset\u2019s recoverable amount is estimated. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognized in profit or loss. Reversal of impairment losses recognized in prior years is recorded when there is an indication that the impairment losses recognized for the asset no longer exist or have decreased. Reversal is accounted for in the same caption in profit or loss as impairment losses. For evaluation of impairment of assets, the entire Group is considered as one cash generating unit. Impairment of financial assets Impairment losses on financial assets measured at amortized cost are measured using the expected credit loss (ECL) model. Credit losses are measured at the present value of all cash losses (the difference between the cash flows that the Group and the Company hold under the contract and the cash flows the Group and the Company expect to receive). ECLs are discounted applying an effective interest rate. At the end of each reporting period, the Company and the Group recalculate and record the allowance for expected credit losses, taking into account past events, current market conditions and future prospects. At the end of each financial period, the Group and the Company assess whether there has been a material change in the credit risk of the financial instrument since initial recognition. At the end of each reporting period, the Group and the Company assess whether financial assets carried at amortized cost are impaired. A financial asset is impaired when one or more events have occurred that have a negative impact on the estimated future cash flows of the financial asset. The following criteria are used by the Company to determine whether there is objective evidence that an impairment loss has been incurred: \u2022 the counterparty experiences financial difficulties as evidenced by its financial information; \u2022 in the event of a breach of contract, such as a default or payment delay more than 90 days; \u2022 the counterparty is considering bankruptcy or financial reorganization; \u2022 there is an adverse change in the payment status of the counterparty's as a result of changes in national or local economic conditions affecting the counterparty; or \u2022 the value of collateral, if any, significantly decreases as a result of deteriorating market conditions. Losses on financial assets measured at amortized cost are deducted from the gross value of such assets. The gross carrying amount of a financial asset is written off when the Group and the Company have no reasonable expectation of recovering all or part of the asset. Non-recoverable assets are written off against recognized related impairment loss allowance, provided that all necessary steps have been taken to recover the asset and the amount of the loss has been determined. The amounts previously written off and recovered in subsequent periods are credited to the impairment loss account within the statement of profit or loss and other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-311": { "value": "Construction-in-progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction-in-progress is not depreciated until the relevant assets are completed and available for use. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-329": { "value": "Borrowing costs directly attributable to the acquisition, construction or production of assets that are not stated at fair value and necessarily take a substantial time to get ready for intended use or sale (qualifying assets) are capitalised as part of the costs of those assets. Capitalisation of borrowing costs continues up to the date when the assets are substantially ready for their use or sale. The Group and the Company capitalise borrowing costs that could have been avoided if they had not made capital expenditure on qualifying assets. Borrowing costs capitalised are calculated at the Group\u2019s and the Company\u2019s average funding cost (the weighted average interest cost is applied to the expenditures on the qualifying assets), except to the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset. Where this occurs, actual borrowing costs incurred less any investment income on the temporary investment of those borrowings are capitalised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-15": { "value": "2.9. Inventories Inventories are initially recorded at acquisition cost. After the initial recognition, inventories are valued at the lower number of cost or net realizable value. Net realizable value is the selling price in the ordinary course of business, less the costs of completion and applicable variable marketing and distribution costs. Cost is determined by the first-in, first- out (FIFO) method. The cost of finished goods and work in progress includes the applicable allocation of fixed and variable overhead costs based on a normal operating capacity. Unrealizable inventory is fully written-off. Inventory items that have not moved or been used for more than one year are written down based on the following criteria: Customer commitment to compensate 0 % (0% write-down) To be used in production 70 % (30% write-down) To be sold in the secondary market (liquid inventory) 50 % (50% write-down) Illiquid inventory 100 % (100% write-down) ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-331": { "value": "
2.10. Financial instruments
Financial assets
The financial assets of the Group and the Company include cash and cash equivalents, loans granted, trade receivables
and other receivables.
Trade receivables are initially recognized when they arise. Upon initial recognition, all other financial assets are
recognized when the Group and the Company become parties to the contractual provisions of the instrument. Financial
assets (except for trade receivables without a significant financing component), if not measured at fair value through
profit or loss, are initially measured at fair value plus transaction costs directly attributable with acquisition or issue. Trade receivables without a significant financing component are initially recognized at the transaction price. Financial assets are classified in three groups according to their measurement: i. financial assets that are subsequently measured at amortized cost; ii. financial assets that are subsequently measured at fair value through other comprehensive income; iii. financial assets that are subsequently measured at fair value through profit or loss. The classification of a financial asset depends on the financial asset management business model (assessing how the entity manages the financial assets to generate cash flows) and the characteristics of the contractual cash flows of the financial asset (whether contractual cash flows include only principal and interest payments). Financial asset is stated at amortized cost if both of the following conditions are satisfied: \u2022 financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interests on the principal amount outstanding. Financial assets that do not meet the above conditions are measured at fair value through profit or loss and through other comprehensive income. The Group and the Company have no financial assets, which, in subsequent periods, are measured at fair value through profit or loss and other comprehensive income. Financial assets that are subsequently measured at amortized cost are measured using the effective interest method. Amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses, and impairment losses are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or liability and of allocating the interest income or expense over a period of time. The effective interest rate is the rate that discounts estimated future cash payments through the expected life of the financial asset or liability or, where appropriate, a shorter period. Financial assets at fair value through profit or loss are initially recognized at fair value through profit or loss. Subsequently, the fair value gain and loss, including any interest and dividends, is recognized in profit or loss and other comprehensive income. Financial assets (or, where applicable, part of a financial asset or part of a group of similar financial assets) are derecognized when: \u2022 the right to receive cash flows from the financial asset expires; \u2022 the Group and the Company retain the right to receive cash flows from the asset, but have agreed to pay in full without material delay to a third party under a \u2018pass through\u2019 arrangement; \u2022 The Group and the Company transfer their right to receive cash flows from assets and/or: a) have transferred substantially all the risks and rewards of the financial asset; b) have neither transferred nor retained substantially all the risks and rewards of the financial assets but have transferred control of the assets. When the Group and the Company transfer rights to receive cash flows from an asset but neither transfer nor retain substantially all the risks and rewards of the asset nor transfer control of the asset, the asset is recognized to the extent of the Group\u2019s and the Company\u2019s continuing involvement in the asset. The Company's and the Group\u2019s assets that have been transferred as guarantee are measured at the lower of the carrying amount and the maximum amount of consideration that the Group and the Company could be required to repay. The Group and the Company reduce the gross carrying amount of their financial asset if they cannot reasonably expect to recover all or part of the financial asset. A write-off is an event of derecognition. Cash and cash equivalents consist of cash in bank accounts. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash. Such investments have a maturity of up to three months and the risk of changes in value is very insignificant. For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits in current accounts, and other short-term highly liquid investments. Trade and other receivables on initial recognition, trade and other receivables are recognized at the transaction price and subsequently measured at amortized cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-344": { "value": "2.10. Financial instruments Financial assets The financial assets of the Group and the Company include cash and cash equivalents, loans granted, trade receivables and other receivables. Trade receivables are initially recognized when they arise. Upon initial recognition, all other financial assets are recognized when the Group and the Company become parties to the contractual provisions of the instrument. Financial assets (except for trade receivables without a significant financing component), if not measured at fair value through profit or loss, are initially measured at fair value plus transaction costs directly attributable with acquisition or issue. Trade receivables without a significant financing component are initially recognized at the transaction price. Financial assets are classified in three groups according to their measurement: i. financial assets that are subsequently measured at amortized cost; ii. financial assets that are subsequently measured at fair value through other comprehensive income; iii. financial assets that are subsequently measured at fair value through profit or loss. The classification of a financial asset depends on the financial asset management business model (assessing how the entity manages the financial assets to generate cash flows) and the characteristics of the contractual cash flows of the financial asset (whether contractual cash flows include only principal and interest payments). Financial asset is stated at amortized cost if both of the following conditions are satisfied: \u2022 financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interests on the principal amount outstanding. Financial assets that do not meet the above conditions are measured at fair value through profit or loss and through other comprehensive income. The Group and the Company have no financial assets, which, in subsequent periods, are measured at fair value through profit or loss and other comprehensive income. Financial assets that are subsequently measured at amortized cost are measured using the effective interest method. Amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses, and impairment losses are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or liability and of allocating the interest income or expense over a period of time. The effective interest rate is the rate that discounts estimated future cash payments through the expected life of the financial asset or liability or, where appropriate, a shorter period. Financial assets at fair value through profit or loss are initially recognized at fair value through profit or loss. Subsequently, the fair value gain and loss, including any interest and dividends, is recognized in profit or loss and other comprehensive income. Financial assets (or, where applicable, part of a financial asset or part of a group of similar financial assets) are derecognized when: \u2022 the right to receive cash flows from the financial asset expires; \u2022 the Group and the Company retain the right to receive cash flows from the asset, but have agreed to pay in full without material delay to a third party under a \u2018pass through\u2019 arrangement; \u2022 The Group and the Company transfer their right to receive cash flows from assets and/or: a) have transferred substantially all the risks and rewards of the financial asset; b) have neither transferred nor retained substantially all the risks and rewards of the financial assets but have transferred control of the assets. When the Group and the Company transfer rights to receive cash flows from an asset but neither transfer nor retain substantially all the risks and rewards of the asset nor transfer control of the asset, the asset is recognized to the extent of the Group\u2019s and the Company\u2019s continuing involvement in the asset. The Company's and the Group\u2019s assets that have been transferred as guarantee are measured at the lower of the carrying amount and the maximum amount of consideration that the Group and the Company could be required to repay. The Group and the Company reduce the gross carrying amount of their financial asset if they cannot reasonably expect to recover all or part of the financial asset. A write-off is an event of derecognition. Cash and cash equivalents consist of cash in bank accounts. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash. Such investments have a maturity of up to three months and the risk of changes in value is very insignificant. For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits in current accounts, and other short-term highly liquid investments. Trade and other receivables on initial recognition, trade and other receivables are recognized at the transaction price and subsequently measured at amortized cost. Financial liabilities The Group\u2019s and the Company\u2019s financial liabilities comprise borrowings, trade payables and other payables. At the time of initial recognition, financial liabilities are recognised when the Group and the Company become parties to the contractual terms of the instrument. Financial liabilities are divided into two groups according to their measurement: a) financial liabilities that are subsequently measured at amortised cost; b) financial liabilities that are subsequently measured at fair value through profit or loss. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. The Group and the Company derecognize financial liabilities when their contractual obligations are discharged or cancelled or expire. The Group and the Company also derecognize a financial liability when its terms are modified and the cash flows of the modified liability are substantially different. In this case, the new financial liability is recognized at fair value under the modified terms of the contract. In the event of derecognition of a financial liability, the difference between the carrying amount written off and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss in the statement of profit or loss and other comprehensive income. Trade and other payables. Upon initial recognition, trade and other payables are recognized when the Company becomes a party to the contractual provisions. Trade and other payables are initially measured at fair value plus directly attributable transaction costs. Borrowed funds. Borrowings are initially recognized at fair value less transaction costs and subsequently measured at amortized cost using the effective interest method. Financial guarantees. A financial guarantee contract is a contract that obliges the Company to make specific payments to compensate the contract holder for the holder's default on timely payment of the original or modified terms of a debt instrument. Financial guarantees are initially recognized at fair value, which is usually the amount receivable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-16": { "value": "2.10. Financial instruments Financial assets The financial assets of the Group and the Company include cash and cash equivalents, loans granted, trade receivables and other receivables. Trade receivables are initially recognized when they arise. Upon initial recognition, all other financial assets are recognized when the Group and the Company become parties to the contractual provisions of the instrument. Financial assets (except for trade receivables without a significant financing component), if not measured at fair value through profit or loss, are initially measured at fair value plus transaction costs directly attributable with acquisition or issue. Trade receivables without a significant financing component are initially recognized at the transaction price. Financial assets are classified in three groups according to their measurement: i. financial assets that are subsequently measured at amortized cost; ii. financial assets that are subsequently measured at fair value through other comprehensive income; iii. financial assets that are subsequently measured at fair value through profit or loss. The classification of a financial asset depends on the financial asset management business model (assessing how the entity manages the financial assets to generate cash flows) and the characteristics of the contractual cash flows of the financial asset (whether contractual cash flows include only principal and interest payments). Financial asset is stated at amortized cost if both of the following conditions are satisfied: \u2022 financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interests on the principal amount outstanding. Financial assets that do not meet the above conditions are measured at fair value through profit or loss and through other comprehensive income. The Group and the Company have no financial assets, which, in subsequent periods, are measured at fair value through profit or loss and other comprehensive income. Financial assets that are subsequently measured at amortized cost are measured using the effective interest method. Amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses, and impairment losses are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or liability and of allocating the interest income or expense over a period of time. The effective interest rate is the rate that discounts estimated future cash payments through the expected life of the financial asset or liability or, where appropriate, a shorter period. Financial assets at fair value through profit or loss are initially recognized at fair value through profit or loss. Subsequently, the fair value gain and loss, including any interest and dividends, is recognized in profit or loss and other comprehensive income. Financial assets (or, where applicable, part of a financial asset or part of a group of similar financial assets) are derecognized when: \u2022 the right to receive cash flows from the financial asset expires; \u2022 the Group and the Company retain the right to receive cash flows from the asset, but have agreed to pay in full without material delay to a third party under a \u2018pass through\u2019 arrangement; \u2022 The Group and the Company transfer their right to receive cash flows from assets and/or: a) have transferred substantially all the risks and rewards of the financial asset; b) have neither transferred nor retained substantially all the risks and rewards of the financial assets but have transferred control of the assets. When the Group and the Company transfer rights to receive cash flows from an asset but neither transfer nor retain substantially all the risks and rewards of the asset nor transfer control of the asset, the asset is recognized to the extent of the Group\u2019s and the Company\u2019s continuing involvement in the asset. The Company's and the Group\u2019s assets that have been transferred as guarantee are measured at the lower of the carrying amount and the maximum amount of consideration that the Group and the Company could be required to repay. The Group and the Company reduce the gross carrying amount of their financial asset if they cannot reasonably expect to recover all or part of the financial asset. A write-off is an event of derecognition. Cash and cash equivalents consist of cash in bank accounts. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash. Such investments have a maturity of up to three months and the risk of changes in value is very insignificant. For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits in current accounts, and other short-term highly liquid investments. Trade and other receivables on initial recognition, trade and other receivables are recognized at the transaction price and subsequently measured at amortized cost. Financial liabilities The Group\u2019s and the Company\u2019s financial liabilities comprise borrowings, trade payables and other payables. At the time of initial recognition, financial liabilities are recognised when the Group and the Company become parties to the contractual terms of the instrument. Financial liabilities are divided into two groups according to their measurement: a) financial liabilities that are subsequently measured at amortised cost; b) financial liabilities that are subsequently measured at fair value through profit or loss. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. The Group and the Company derecognize financial liabilities when their contractual obligations are discharged or cancelled or expire. The Group and the Company also derecognize a financial liability when its terms are modified and the cash flows of the modified liability are substantially different. In this case, the new financial liability is recognized at fair value under the modified terms of the contract. In the event of derecognition of a financial liability, the difference between the carrying amount written off and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss in the statement of profit or loss and other comprehensive income. Trade and other payables. Upon initial recognition, trade and other payables are recognized when the Company becomes a party to the contractual provisions. Trade and other payables are initially measured at fair value plus directly attributable transaction costs. Borrowed funds. Borrowings are initially recognized at fair value less transaction costs and subsequently measured at amortized cost using the effective interest method. Financial guarantees. A financial guarantee contract is a contract that obliges the Company to make specific payments to compensate the contract holder for the holder's default on timely payment of the original or modified terms of a debt instrument. Financial guarantees are initially recognized at fair value, which is usually the amount receivable. Offsetting financial assets and financial liabilities Financial assets and financial liabilities are offset when, and only when, the Group and the Company have a legally enforceable right to set off the amounts and they intend either to settle them on the net basis or to realise the asset and settle the liability simultaneously. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-313": { "value": "
Cash and cash equivalents consist of cash in bank accounts. Cash equivalents are short-term, highly liquid investments
that are readily convertible to known amounts of cash. Such investments have a maturity of up to three months and the
risk of changes in value is very insignificant. For the purposes of the cash flow statement, cash and cash equivalents
include cash on hand, deposits in current accounts, and other short-term highly liquid investments.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-317": { "value": "
Trade and other receivables on initial recognition, trade and other receivables are recognized at the transaction price
and subsequently measured at amortized cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-316": { "value": "
Financial liabilities
The Group\u2019s and the Company\u2019s financial liabilities comprise borrowings, trade payables and other payables.
At the time of initial recognition, financial liabilities are recognised when the Group and the Company become parties
to the contractual terms of the instrument.
Financial liabilities are divided into two groups according to their measurement:
a) financial liabilities that are subsequently measured at amortised cost;
b) financial liabilities that are subsequently measured at fair value through profit or loss.
A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as
such on initial recognition.
Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are
recognized in profit or loss.
Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest
expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is
also recognized in profit or loss.
The Group and the Company derecognize financial liabilities when their contractual obligations are discharged or
cancelled or expire. The Group and the Company also derecognize a financial liability when its terms are modified and
the cash flows of the modified liability are substantially different. In this case, the new financial liability is recognized at
fair value under the modified terms of the contract.
In the event of derecognition of a financial liability, the difference between the carrying amount written off and the
consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss in
the statement of profit or loss and other comprehensive income.
Trade and other payables. Upon initial recognition, trade and other payables are recognized when the Company
becomes a party to the contractual provisions. Trade and other payables are initially measured at fair value plus directly
attributable transaction costs.
Borrowed funds. Borrowings are initially recognized at fair value less transaction costs and subsequently measured at
amortized cost using the effective interest method.
Financial guarantees. A financial guarantee contract is a contract that obliges the Company to make specific payments
to compensate the contract holder for the holder's default on timely payment of the original or modified terms of a debt
instrument. Financial guarantees are initially recognized at fair value, which is usually the amount receivable.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-333": { "value": "Trade and other payables. Upon initial recognition, trade and other payables are recognized when the Company becomes a party to the contractual provisions. Trade and other payables are initially measured at fair value plus directly attributable transaction costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-332": { "value": "Borrowed funds. Borrowings are initially recognized at fair value less transaction costs and subsequently measured at amortized cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-334": { "value": "Financial guarantees. A financial guarantee contract is a contract that obliges the Company to make specific payments to compensate the contract holder for the holder's default on timely payment of the original or modified terms of a debt instrument. Financial guarantees are initially recognized at fair value, which is usually the amount receivable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-314": { "value": "
Offsetting financial assets and financial liabilities
Financial assets and financial liabilities are offset when, and only when, the Group and the Company have a legally
enforceable right to set off the amounts and they intend either to settle them on the net basis or to realise the asset
and settle the liability simultaneously.
2.25. Offsetting and comparative figures
When preparing the financial statements, assets and liabilities, revenue and expenses are not set off, except the cases
when certain IFRS specifically requires such set-off. Financial assets and liabilities are offset and the net amount
reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts
and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-17": { "value": "2.11. Share capital Ordinary registered shares are classified as share capital. Ordinary registered shares are stated at their par value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-315": { "value": "
2.12. Dividends
Dividends are recognised in the Company\u2019s financial statements in the period in which the dividends are approved by
the Company\u2019s shareholders. Dividends paid are classified as cash flows from financing activities in the statement of
cash flows.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-335": { "value": "2.13. Leases The Group and the Company are lessees
(a) Finance lease
Leases of property, plant and equipment where the Group and the Company have substantially all the risks and rewards
of ownership are classified as finance leases. Finance leases are capitalised at the lease\u2019s commencement at the lower
of the fair value of the leased property and the estimated present value of the minimum lease payments. Each lease
payment is allocated between the liability and finance charges so as to achieve a constant interest rate on the finance
lease balance outstanding. The corresponding rental obligations, net of finance charges, are included in long-term
payables except for instalments due within 12 months which are included in current liabilities.
The property, plant and equipment acquired under finance leases are depreciated over the shorter of the asset\u2019s useful
life and the lease term.
At the beginning of the contract, the Company and the Group assess whether the contract is a lease or includes a lease. This means assessing whether the contract confers a right to manage the use of the identified asset for a period of time in return for remuneration. The Company and the Group apply a single recognition and measurement method to all leases, except for short-term and low-value leases. The Company and the Group recognize a lease obligation to pay lease payments and a right-of-use asset that entitles the holder to use the leased asset. Assets managed under lease right The Company and the Group recognize the right-of-use asset at the inception date (ie the date from which the underlying asset is available for use). Assets held under usable rights are carried at cost less any accumulated depreciation and any accumulated impairment losses. The cost of an asset held for use includes the amount of the initial measurement of the lease liability, the initial direct costs, the lease payments at or before the inception date, less any lease incentives received. Depreciation is calculated on a straight-line basis over the lease term. If the ownership of the leased property is transferred to the Company and the Group before the end of the lease term or if the price of the asset managed by the right of use indicates that the lessee will exercise the call option, depreciation is calculated based on the estimated useful life of the asset. Assets held for use are also assessed for impairment. Lease obligations At the beginning date, the Company / Group recognizes lease liabilities at the present value of the lease payments due during the lease term. Lease payments include fixed payments (including equivalent payments) less any rental incentives receivable, variable rents that depend on an index or rate, and amounts that would be payable under residual value guarantees. Such lease payments also include the exercise price of the call option if it is reasonably known that the Company / Group will exercise that option, and penalties for terminating the lease if it is assumed that the Company / Group will exercise the option to terminate the lease during the lease term. Variable lease payments that are independent of an index or a rate are recognized as an expense (unless they are incurred to produce inventories) in the period in which the event occurs or the condition that gives rise to the tax arises. In calculating the present value of the lease payments, the Company / Group applies the borrowing rate accrued at the beginning of the lease, as the interest rate specified in the lease cannot be readily determined. After the commencement
date, the amount of the lease liability is increased by the estimated interest and the amount of lease payments paid is
reduced. In addition, the carrying amount of a lease is remeasured if certain adjustments are made, the lease term or
lease payments change (for example, changes in future lease payments due to a change in the index or rate used to
determine such lease payments) or a change in the option to purchase the lease. evaluation.
Short-term and low-value property lease
The Company and the Group apply the recognition exemption to their current assets (i.e. leases with a term of less than
12 months at the inception date that do not include an option to purchase the asset). It also observes this exception by
recognizing the lease of low-value assets consisting of office inventory. Lease payments for short-term and low-value
assets are recognized as an expense on a straight-line basis over the lease term.
The Group and the Company are lessors
(a) Operating lease
As a lessor, the Company and the Group determine at the beginning of a lease whether the contract is a finance lease or
an operating lease. If the Company and the Group determine that substantially all the risks and rewards of ownership of
a leased asset are transferred under a lease, it classifies the lease as a finance lease. Leases under which the Company
and the Group do not transfer substantially all the risks and rewards incidental to ownership of a leased asset are classified
as operating leases. Lease income is recognized on a straight-line basis over the term of the lease and is recognized in
the statement of comprehensive income on a straight-line basis over the term of the lease. Initial direct costs incurred in
negotiating and arranging a lease shall be included in the carrying amount of the leased asset and recognized as an
expense over the lease term on the same basis as the lease income. Contingent contributions are recognized as income
in the period in which they are earned.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-18": { "value": "2.14. Employee benefits (a) Social security contributions The Group and the Company pay social security contributions to the state Social Security Fund (the Fund) on behalf of their employees based on the defined contribution plan in accordance with the local legal requirements. A defined contribution is a plan under which the Group and the Company pay fixed contributions into the Fund and will have no legal or constructive obligations to pay further contributions if the Fund does not hold sufficient assets to pay all employees benefits relating to employee service in the current and prior period. Social security contributions are recognised as expenses on an accrual basis and are included in payroll expenses. (b) Termination benefits Termination benefits are payable whenever an employee\u2019s employment is terminated before the normal retirement date or whenever an employee accepts voluntary redundancy in exchange for these benefits. The Group or the Company recognise termination benefits when they are demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits as a result of an offer made to encourage voluntary redundancy. Benefits falling due more than 12 months after the date of the statement of financial position are discounted to their present value. (c) Bonus plans The Group and the Company recognise a liability and an expense for bonuses where contractually obliged or where there is a past practice that has created a constructive obligation. (d) Provisions for pensions and jubilee payments According to the terms of the collective employment agreement effective at the Group and the Company, each employee is entitled to a pension benefit amounting to 2 or 3 months\u2019 salary payment when leaving the Group and the Company after reaching the pension age and a jubilee benefit. Actuarial calculations are made to determine liability for such payments. The liability is recognised at present value discounted using market interest rate. The Group and the Company recognise re-measurements of the pension benefit obligation in \u2018Other comprehensive income that will not be reclassified to profit or loss\u2019. These amounts recognised as other comprehensive income are accounted for under equity. Jubilee benefits and long-service benefits are accounted for by the Group and the Company within profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-336": { "value": "(b) Termination benefits Termination benefits are payable whenever an employee\u2019s employment is terminated before the normal retirement date or whenever an employee accepts voluntary redundancy in exchange for these benefits. The Group or the Company recognise termination benefits when they are demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits as a result of an offer made to encourage voluntary redundancy. Benefits falling due more than 12 months after the date of the statement of financial position are discounted to their present value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-19": { "value": "2.15. Provisions Provisions are recognized when the Group and the Company have a present obligation (legal or constructive) as a result of past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The provisions are reviewed at each statement of financial position date and adjusted in order to present the most reasonable current estimate. If the effect of the time value of money is material, the amount of provision is equal to the present value of the expenses, which are expected to be incurred to settle the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as a borrowing cost. A provision for warranties is recognized when the underlying products are sold, based on historical warranty data and weighting of possible outcomes against their associated probabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-20": { "value": "2.16. Income tax Income tax charge is based on profit for the year and considers deferred taxation. Income tax is calculated based on the Lithuanian tax legislation. The standard income tax rate in the Republic of Lithuania was 15% in 2025 (15% in 2024). Tax losses can be carried forward for indefinite period, except for the losses incurred as a result of disposal of securities and/or derivative financial instruments. Such carrying forward is disrupted if the Company change its activities due to which these losses were incurred except when the Company do not continue its activities due to reasons which do not depend on the Company itself. Starting from 2014 the amount of utilised tax losses cannot exceed 70% of taxable profit for the tax period calculated by deducting non-taxable income, allowed tax deductions and allowed limited amount deductions from income, except for tax losses of the previous periods. Starting from 2010, tax losses can be transferred at no consideration or in exchange for certain consideration between the Group companies if certain conditions are met. The losses from disposal of securities and/or derivative financial instruments can be carried forward for 5 consecutive years and only be used to reduce the taxable income earned from the transactions of the same nature. The limitation (up to 70% on profit from transfer of securities) is not applied to losses on transfer of securities from previous tax periods deductible from profit on transfer of securities from the taxable period. Deferred taxes are calculated using the liability method. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse based on tax rates enacted or substantively enacted at the reporting date. A deferred tax asset is recognized in the statement of financial position to the extent the management believes it will be realized in the foreseeable future, based on taxable profit forecasts. If it is believed that part of the deferred tax asset is not going to be realized, this part of the deferred tax asset is not recognized in the financial statements. Deferred tax assets and liabilities are offset when they are related to taxes levied by the same tax authority and when there is a legally enforceable right to cover current payable taxes at net value. Income tax and deferred tax for the accounting period Income tax and deferred income tax are charged or credited to profit or loss, except when they relate to items included directly to equity, in which case the deferred income tax is also accounted for in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-318": { "value": "Deferred taxes are calculated using the liability method. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse based on tax rates enacted or substantively enacted at the reporting date. A deferred tax asset is recognized in the statement of financial position to the extent the management believes it will be realized in the foreseeable future, based on taxable profit forecasts. If it is believed that part of the deferred tax asset is not going to be realized, this part of the deferred tax asset is not recognized in the financial statements. Deferred tax assets and liabilities are offset when they are related to taxes levied by the same tax authority and when there is a legally enforceable right to cover current payable taxes at net value. Income tax and deferred tax for the accounting period Income tax and deferred income tax are charged or credited to profit or loss, except when they relate to items included directly to equity, in which case the deferred income tax is also accounted for in other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-21": { "value": "2.17. Revenue recognition Revenues of the Group and the Company are recognized in accordance with IFRS 15, that is, the Group and the Company recognize revenue at such time and to such an extent that the transfer of goods or services to customers represents the consideration that the Group and the Company expect to receive in exchange for those goods or services. In applying this Standard, the Company takes into account the terms of the contract and all relevant facts and circumstances. The Company's revenue is recognized using the 5-step model: Step 1 - Identify customer agreements. A contract recognizes an agreement between two or more parties (subject to purchase / sale terms) that creates enforceable rights and enforceable obligations (not applicable if a joint venture agreement is signed). A contract is within the scope of IFRS 15 if all of the following criteria are met: a) the parties have approved the contract (in writing, orally or in accordance with any other normal commercial practice) and are bound by their obligations under the contract, b) it is possible to identify the rights of each party with regard to the goods and / or services to be transferred, c) it is possible to identify the payment terms for the goods and / or services to be transferred, d) the contract has commercial substance, e) it is probable that the consideration to which the Group and the Company are entitled to in exchange for the goods or services will be collected. Contracts with the customer may be aggregated or disaggregated into several contracts, while retaining the criteria of former contracts. Such aggregation or disaggregation is considered modification of the contract. Step 2 - Identify performance obligations in the contract. Contractual commitment to deliver goods and / or services to a customer. If separate goods and/or services are identifiable, the liabilities are recognized separately. Each liability is identified in one of two ways: a) a good and / or service is distinct, or b) a set of individual goods and / or services that are substantially the same and have the same pattern of transfer to the customer. Step 3 - Determine the transaction price. Under the new IFRS 15, the transaction price may be fixed, variable, or both. The transactions concluded by the Company apply fixed prices for both continuous services and services performed at a certain point in time. The transaction price is also adjusted considering the time value of money, if the contract includes a significant financing arrangement, and considering any consideration payable to the customer and non-cash consideration received, if any. The Group and the Company apply the following sales price calculation methods: adjusted market assessment approach, expected cost plus margin approach and residual approach. Similar transactions are measured equally. Step 4 - Allocate the transaction price to each performance obligation. A performance obligation is a contractual promise to deliver to the customer a separate good or service, or a set of individual goods or services that are substantially the same and have the same pattern of transfer to the customer. The transaction price is apportioned between each performance obligation based on the relative separate selling prices of the good or service promised in the contract. If the contracts do not specify separately the price of the service or good (for example, one price for two products), the Company shall determine it. In measuring the transaction price, the Company estimates a discount or variable amount of consideration that relates only to a particular portion of the contract. Step 5 - Recognise revenue when (or as) the Group and the Company satisfy a performance obligation. The Group and the Company recognize revenue when they satisfy a performance obligation by transferring promised goods or services to the customer (i.e. when the customer obtains control of the mentioned goods or services). The recognized amount of revenue is equal to the amount of satisfied performance obligation. Performance obligation may be satisfied at a point of time or over time. A period of time is recognised as a calendar month. The recognition of revenue depends on whether the obligation is satisfied over a period of time (continuous) or at a point in time. In any event, the transfer of control shall be taken into account. Revenue is recognized at the fair value of the consideration received or receivable. Revenue is reduced by the estimated amount of customer returns, discounts, and other similar provisions. Revenue is recognized when it is probable that the economic benefits associated with the transaction will flow to the enterprise and the amount of the revenue can be measured reliably. Revenue from sales is recognized net of VAT and discounts, including any cumulative expected discounts for the current year. The Group\u2019s and the Company\u2019s revenue types: a) Revenue from sale of furniture b) Revenue from sale of raw materials and waste Revenue from sales of furniture and revenue from the sale of raw materials are recognized at a point of time in the statement of profit and loss and other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-319": { "value": "2.18. Expense recognition Expenses are recognized on the basis of accrual and revenue and expense matching principles in the reporting period when the income related to these expenses was earned, irrespective of the time the money was spent. In those cases when the costs incurred cannot be directly attributed to the specific income and they will not bring income during the future periods, they are expensed as incurred. The amount of expenses is usually accounted for as the amount paid or due, excluding VAT. In the cases when a long period of payment is established and the interest is not distinguished, the amount of expenses shall be estimated by discounting the amount of payment using the market interest rate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-337": { "value": "2.19. Foreign currency transactions Foreign currency transactions are accounted for at the exchange rates prevailing at the date of the transactions. Gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies on the statement of financial position date are recognized in profit or loss. Such balances are translated at period-end exchange rates. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated to euro at foreign exchange rates ruling at the dates the fair value was determined.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-22": { "value": "Non-financial assets Non-financial assets, other than inventories and deferred tax are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If any such indication exists, the asset\u2019s recoverable amount is estimated. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognized in profit or loss. Reversal of impairment losses recognized in prior years is recorded when there is an indication that the impairment losses recognized for the asset no longer exist or have decreased. Reversal is accounted for in the same caption in profit or loss as impairment losses. For evaluation of impairment of assets, the entire Group is considered as one cash generating unit. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-23": { "value": "Impairment of financial assets Impairment losses on financial assets measured at amortized cost are measured using the expected credit loss (ECL) model. Credit losses are measured at the present value of all cash losses (the difference between the cash flows that the Group and the Company hold under the contract and the cash flows the Group and the Company expect to receive). ECLs are discounted applying an effective interest rate. At the end of each reporting period, the Company and the Group recalculate and record the allowance for expected credit losses, taking into account past events, current market conditions and future prospects. At the end of each financial period, the Group and the Company assess whether there has been a material change in the credit risk of the financial instrument since initial recognition. At the end of each reporting period, the Group and the Company assess whether financial assets carried at amortized cost are impaired. A financial asset is impaired when one or more events have occurred that have a negative impact on the estimated future cash flows of the financial asset. The following criteria are used by the Company to determine whether there is objective evidence that an impairment loss has been incurred: \u2022 the counterparty experiences financial difficulties as evidenced by its financial information; \u2022 in the event of a breach of contract, such as a default or payment delay more than 90 days; \u2022 the counterparty is considering bankruptcy or financial reorganization; \u2022 there is an adverse change in the payment status of the counterparty's as a result of changes in national or local economic conditions affecting the counterparty; or \u2022 the value of collateral, if any, significantly decreases as a result of deteriorating market conditions. Losses on financial assets measured at amortized cost are deducted from the gross value of such assets. The gross carrying amount of a financial asset is written off when the Group and the Company have no reasonable expectation of recovering all or part of the asset. Non-recoverable assets are written off against recognized related impairment loss allowance, provided that all necessary steps have been taken to recover the asset and the amount of the loss has been determined. The amounts previously written off and recovered in subsequent periods are credited to the impairment loss account within the statement of profit or loss and other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-338": { "value": "2.21. Segment information The operating segment is a part of the Group and the Company participating in economic activities from which it can earn profit or incur costs. The results of the operating segment are verified by the management of the Group and the Company on a regular basis by taking a decision regarding resources which have to be allocated to the segment and evaluating its operating results, and who present separate financial information. Management of the Company has determined the operating segments based on the reports reviewed by the board of directors, considered to be the chief operating decision makers that are used to make strategic decisions. Based on this it was decided that the Group and the Company have a single reportable segment, i.e. furniture production and trade. 2.28. Reportable segments Based on the reports reviewed by the board of directors, considered to be the chief operating decision makers that are used to make strategic decisions, Management of the Company has decided that the Company and the Group have a single reportable segment, i.e. furniture segment, including sales of raw materials and finished production. No separate detailed disclosure of segment reporting is presented. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-345": { "value": "2.23. Contingencies Contingent liabilities are not recognized in the financial statements. They are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote. A contingent asset is not recognized in the financial statements but disclosed when an inflow of economic benefits is probable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-24": { "value": "2.24. Subsequent events Events after the reporting date that provide additional information about the Group\u2019s and the Company\u2019s position at the statement of financial position date (adjusting events) are reflected in the financial statements. Events after the reporting date that are not adjusting events are disclosed in the notes when material. 29. Events after the end of the reporting period After the end of the reporting period, the Company completed the implementation of a new Enterprise Resource Planning (ERP) system. The new ERP, designed for manufacturing-oriented companies, will provide new opportunities and functionalities in production, inventory, and financial management, while ensuring a high level of protection against various cybersecurity threats and breaches. The implementation, testing, and employee training took place during the 2024\u20132025 financial years. Data migration and the launch of the new ERP system occurred at the transition between the 2025 and 2026 financial years, in order to ensure a smooth transformation, uninterrupted reporting process, and data comparability.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-25": { "value": "2.26. Use of estimates in the preparation of financial statements The preparation of financial statements in conformity with IFRSs requires management to make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and costs and disclosure of contingencies, at the reporting date and within the next financial year. Estimates and judgements are continually evaluated and are based on management\u2019s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognized in the period i n which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Management also makes certain judgements, apart from those involving estimations, in the process of applying the accounting policies. 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. Estimates and assumptions The main areas where management is required to make significant and critical judgements and areas where estimates and assumptions might have significant impact for the preparation of financial statements are described below: Property, plant and equipment \u2013 useful life The key assumptions concerning determination of the useful life of property, plant and equipment are as follows: expected usage term of the asset, expected technical, technological or other obsolescence arising from changes or improvements in the production, legal or similar limits on the use of the asset, such as the expiry dates of related leases. Tax liabilities The tax authorities have a right to examine the Group\u2019s and the Company\u2019s books and accounting records at any time during the 5-years period after the current tax year and account for additional taxes and fines. In the opinion of the Company\u2019s management currently there are no circumstances which would raise substantial liability in this respect. Related-party transactions In the normal course of business the Group and the Company enter into transactions with their related parties. These transactions are priced at market rates. Judgement is applied in determining if transactions are priced at market or non- market rates, where there is no active market for such transactions. The basis for judgement is pricing for similar types of transactions with unrelated parties. Pension and jubilee benefits Key assumptions used in determining the provision for pension and jubilee benefits are as follows: employee turnover rate by age group, discount rate, and wage and salary growth. The Group\u2019s and the Company\u2019s management make judgements in relation to these assumptions. See Note 14 for more details. Revenue recognition The management assesses the moment of revenue recognition, i.e. whether revenue is recognized over time or at a point of time. The management assessed that customer do not simultaneously receive and consume the benefits provided by the Company\u2019s performance as the Company performs, the Company\u2019s performance does not create or enhance an asset that the customer controls as the asset is created or enhanced, the Company\u2019s performance create an asset with an alternative use to the Company and the Company do not has an enforceable right to payment for performance completed to date. Based on this assessment management decided that revenues should be recognised at a point in time. Also, the management estimates expected returns. The management assesses if the sale of raw materials meets revenue recognition criteria according to IFRS 15. The Company provides raw materials to several external and related parties in order to obtain service from these parties - production of component parts used in the further production of furniture. The management has analysed such contracts based on the requirements of IFRS 15 and determined, that in most of cases there is no actual sale of raw materials and acquisition of components but transaction is rather a purchase of production service. Vilniaus baldai, AB controls the process and has full responsibility for the final customer. Raw materials were sold at purchase price to the production service provider. Expected credit losses estimation The management measures expected credit losses (ECL) and estimates allowance for trade receivables and contract assets. Key assumption is determining the weighted-average loss rate. Classification of spare part The management makes judgement if spare parts meet the definition of property, plant and equipment. The basis of judgement is determining if spare part is kept ensuring smooth operation of some machinery without interruptions or it not. Recognition of deferred tax assets from unused investment relief The management assesses the extent that it is probable that future taxable profits will be available against which recognized deferred tax assets can be used. Factoring A factoring transaction is a financing transaction in which the factoring company finances the Company by purchasing debt obligations from it. By this transaction, the Company transfers to the Factor the right to its receivables under the invoices due, which are due in the future. Factoring can be with recourse (the factoring agent has the right to repay the debt obligations to the Company) and without the right of recourse (the factoring agent has no right to repay the debt obligations to the Company). Receivables transfer (factoring without recourse, it means, the buyer of the debt has no right to cancel the transaction) is treated as a sale of debts and is written off immediately if the Company transfers all risks associated with the debt transfer and no debt repurchase is contemplated, there is no provision for a debt buyer to foreclose on this transaction. 2020FY factoring contract is without the right of recourse (the factoring agent has no right to cancel the transaction), for this reason, the trade receivables are reduced after the receipt of the factoring advance payment. In the statements of cash flows factoring is included in the cash flows from financing activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-339": { "value": "Related-party transactions In the normal course of business the Group and the Company enter into transactions with their related parties. These transactions are priced at market rates. Judgement is applied in determining if transactions are priced at market or non- market rates, where there is no active market for such transactions. The basis for judgement is pricing for similar types of transactions with unrelated parties. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-26": { "value": "2.27. Fair value measurement A number of the Group\u2019s and the Company\u2019s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal, or in its absence, the most advantageous market to which the Group and the Company have access at that date. The fair value of a liability reflects its non-performance risk. When measuring the fair value of an asset or a liability, the Group and the Company use market observable data as far as possible. Fair values are categorised within different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: \u2022 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); \u2022 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability might be categorised within different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group and the Company recognize transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Fair values have been determined for measurement and / or disclosure purposes based on the described methods. Where applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability (Note 14 \u2013 Provisions for employee benefits).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-340": { "value": "3. Correction of prior period errors During the 2025 financial year, the Company identified that certain inventory values had not been recognized as expenses in the 2023 financial statements, leading to the misstatement of inventory and retained earnings. The error amounted to EUR 220 thousand. In accordance with International Accounting Standard (IAS) 8 \u201cAccounting Policies, Changes in Accounting Estimates and Errors\u201d, the Company corrected this error retrospectively by adjusting the retained earnings balance as of the end of 2023. Impact of the error correction on the financial statements:
Group
Item
2023
Correction
2023
(was presented)
(+/-)
(corrected)
STATEMENT OF FINANCIAL POSITION
Retained earnings
23,163
(220)
22,943
Correction of the error had no impact on the Company\u2019s cash flows.
Company
Item
2023
Correction
2023
(was presented)
(+/\u2013)
(corrected)
STATEMENT OF FINANCIAL POSITION
Retained earnings
23,024
(220)
22,804
During the 2025 financial year, the Company identified that certain inventory values had not been recognized as expenses in the 2024 financial statements. As a result of this error, the amount of inventories as of the end of 2024 was EUR 17 thousand higher, and retained earnings were correspondingly overstated. The Company accordingly adjusted the 2024 comparative information and the retained earnings at the beginning of 2025 by an amount of EUR 17 thousand. This information is reflected in the financial statements. In accordance with International Accounting Standard IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, the Company corrected this error retrospectively by adjusting the comparative information presented in the 2024 financial statements.
Group
Item
2024 m.
(was
Correction
2024 m.
presented)
(+/\u2013)
(corrected)
STATEMENT OF FINANCIAL POSITION
Inventory
9,860
(237)
9,623
Total non-current assets
25,252
(237)
25,015
Total assets
84,885
(237)
84,648
Retained earnings
33,201
(237)
32,964
Total equity
38,160
(237)
37,923
Total equity and liabilities
84,885
(237)
84,648
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
Cost of sales
78,274
17
78,291
Gross profit (loss)
18,998
(17)
18,981
Operating profit
13,356
(17)
13,339
Profit before income tax
10,664
(17)
10,647
Net profit for the reporting period
10,017
(17)
10,000
Total comprehensive income for the reporting period
10,038
(17)
10,021
STATEMENT OF CHANGES IN EQUITY
Balance as of 31 August 2023
-
Retained earnings
23,163
(220)
22,943
-
Net profit for the reporting period
Total
28,122
(220)
27,902
-
Retained earnings
10,017
(17)
10,000
-
Bendr\u0173j\u0173 pajam\u0173 i\u0161 viso
Total
10,017
(17)
10,000
-
Retained earnings
10,038
(17)
10,021
-
2024 m. rugpj\u016b\u010dio 31 d. likutis
Total
10,038
(17)
10,021
-
Retained earnings
33,201
(237)
32,964
-
STATEMENT OF CASH FLOWS
Total
38,160
(237)
37,923
Profit (loss) for the period
10,017
(17)
10,000
Decrease (increase) in inventories
(3,557)
17
3,540
Company
Item
2024 m.
(was
Correction
2024 m.
presented)
(+/\u2013)
(corrected)
STATEMENT OF FINANCIAL POSITION
Inventory
9,860
(237)
9,623
Total non-current assets
25,248
(237)
25,011
Total assets
84,880
(237)
84,643
Retained earnings
33,142
(237)
32,905
Total equity
38,101
(237)
37,864
Total equity and liabilities
84,880
(237)
84,643
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
Cost of sales
78,299
17
78,316
Gross profit (loss)
18,973
(17)
18,956
Operating profit
13,433
(17)
13,416
Profit before income tax
10,741
(17)
10,724
Net profit for the reporting period
10,097
(17)
10,080
Total comprehensive income for the reporting period
10,118
(17)
10,101
STATEMENT OF CHANGES IN EQUITY
Balance as of 31 August 2023
-
Retained earnings
23,024
(220)
22,804
-
Net profit for the reporting period
Total
27,983
(220)
27,763
-
Retained earnings
10,097
(17)
10,080
-
Bendr\u0173j\u0173 pajam\u0173 i\u0161 viso
Total
10,097
(17)
10,080
-
Retained earnings
10,118
(17)
10,101
-
2024 m. rugpj\u016b\u010dio 31 d. likutis
Total
10,118
(17)
10,101
-
Retained earnings
33,142
(237)
32,905
-
STATEMENT OF CASH FLOWS
Total
38,101
(237)
37,864
Profit (loss) for the period
10,097
(17)
10,080
Decrease (increase) in inventories
(3,557)
17
3,540
", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2023-09-01T00:00:00/2024-09-01T00:00:00" } }, "fact-27": { "value": "4. Changes in significant accounting policies There were no significant changes in accounting policies during the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-28": { "value": "5. Intangible assets Software Group Company Cost: Balance as of 31 August 2023 516 516 Additions 133 133 Sold and written off asset - - Balance as of 31 August 2024 649 649 Additions 211 211 Sold and written off asset - - Balance as of 31 August 2025 860 860 Amortisation: Balance as of 31 August 2023 407 407 Charge for the year 77 77 Sold and written off asset - - Balance as of 31 August 2024 484 484 Charge for the year 32 32 Sold and written off asset - - Balance as of 31 August 2025 516 516 Net book value as of 31 August 2024 165 165 Net book value as of 31 August 2025 344 344 Amortization expenses of intangible assets are included within operating expenses in profit or loss. Intangible assets of the Group and the Company with an acquisition cost of EUR 517 thousand as of 31 August 2025 (as of 31 August 2024 \u2013 EUR 286 thousand) are fully amortized and were still in use. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-289": { "value": "
Software
Group
Company
Cost:
Balance as of 31 August 2023
516
516
Additions
133
133
Sold and written off asset
-
-
Balance as of 31 August 2024
649
649
Additions
211
211
Sold and written off asset
-
-
Balance as of 31 August 2025
860
860
Amortisation:
Balance as of 31 August 2023
407
407
Charge for the year
77
77
Sold and written off asset
-
-
Balance as of 31 August 2024
484
484
Charge for the year
32
32
Sold and written off asset
-
-
Balance as of 31 August 2025
516
516
Net book value as of 31 August 2024
165
165
Net book value as of 31 August 2025
344
344
Amortization expenses of intangible assets are included within operating expenses in profit or loss. Intangible assets
of the Group and the Company with an acquisition cost of EUR 517 thousand as of 31 August 2025 (as of 31 August
2024 \u2013 EUR 286 thousand) are fully amortized and were still in use.
Depreciation of property plant and equipment is presented below:
Group
Company
2025
2024
2025
2024
Direct and indirect cost
4,684
4,540
4,683
4,540
Operating expenses
50
48
48
46
Total depreciation
4,734
4,588
4,731
4,586
As at 31 August 2025 the Company had no property, plant and equipment acquired under finance leases (EUR 343 thousand as of 31 August 2024 , ).
18. Cost of sales
Group
Company
2025
2024
2025
2024
Materials
65,144
55,328
65,144
55,329
Wages, salaries
14,207
11,850
13,404
11,025
Social security
254
200
239
185
Depreciation
4,705
4,348
4,704
4,346
Depreciation according to IFRS 16
277
291
277
291
Other production expenses
6,488
6,274
7,334
7,140
91,075
78,291
91,102
78,316
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-29": { "value": "6. Property, plant and equipment
Other
Group
Machinery
property,
Land and
and
Vehicle
plant and
buildings
equipment
s
equipment
Total
Cost:
Balance as of 31 August 2023
31,760
51,203
-
5,899
88,550
Additions
61
216
-
770
1,047
Sold and written off asset
-
(401)
-
(11)
(412)
Overwriting from one article to another
-
-
-
-
-
Balance as of 31 August 2024
31,821
51,019
-
6,658
89,497
Additions
49
4,211
-
195
4,455
Sold and written off asset
-
(45)
-
(1)
(46)
Overwriting from one article to another
-
-
-
-
-
Balance as of 31 August 2025
31,870
55,185
-
6,853
93,907
Accumulated depreciation:
-
-
Balance as of 31 August 2023
1,895
24,104
-
1,611
27,610
Charge for the year
599
3,498
-
492
4,588
Sold and written off asset
-
(299)
-
(3)
(302)
Balance as of 31 August 2024
2,494
27,302
-
2,101
31,897
Charge for the year
600
3,614
-
520
4,734
Sold and written off asset
-
(36)
-
-
(36)
Balance as of 31 August 2025
3,094
30,881
-
2,621
36,596
Net book value as of 31 August 2024
29,328
23,716
-
4,557
57,601
Net book value as of 31 August 2025
28,776
24,304
-
4,233
57,312
Property, plant and equipment (cont\u2019d)
Other
Company
Machinery
property,
Land and
and
plant and
buildings
equipment
Vehicles
equipment
Total
Cost:
Balance as of 31 August 2023
31,760
51,203
-
5,884
88,550
Additions
61
216
-
768
1,045
Sold and written off asset
-
(401)
-
(11)
(412)
Overwriting from one article to another
-
-
-
-
-
Balance as of 31 August 2024
31,821
51,019
-
6,641
89,480
Additions
49
4,211
-
195
4,454
Sold and written off asset
-
(45)
-
(1)
(46)
Overwriting from one article to another
-
-
-
-
-
Balance as of 31 August 2025
31,870
55,185
-
6,835
93,889
Accumulated depreciation:
Balance as of 31 August 2023
1,895
24,104
-
1,603
27,602
Charge for the year
599
3,498
-
489
4,586
Sold and written off asset
-
(299)
-
(3)
(302)
Balance as of 31 August 2024
2,494
27,302
-
2,090
31,886
Charge for the year
600
3,614
-
517
4,731
Sold and written off asset
-
(36)
-
-
(36)
Balance as of 31 August 2025
3,094
30,881
-
2,607
36,582
Net book value as of 31 August 2024
29,328
23,716
-
4,551
57,595
Net book value as of 31 August 2025
28,776
24,304
-
4,228
57,308
Depreciation of property plant and equipment is presented below:
Group
Company
2025
2024
2025
2024
Direct and indirect cost
4,684
4,540
4,683
4,540
Operating expenses
50
48
48
46
Total depreciation
4,734
4,588
4,731
4,586
As at 31 August 2025 the Company had no property, plant and equipment acquired under finance leases (EUR 343 thousand as of 31 August 2024 , ). The Company\u2019s prepayments for non-current assets amounted to EUR 1,515 thousand as of 31 August 2025 (EUR 104 thousand as of 31 August 2024). Prepayments are classified as other property, plant and equipment. As at 31 August 2025, the Group and the Company have reclassified spare parts amounting to EUR 1,365 thousand (EUR 1,218 thousand as of 31 August 2024) that meet the Property, plant and equipment criteria from Inventories to Property, plant and equipment. These spare parts are booked under Other property, plant and equipment. As of 31 August, 2025, the Company\u2019s property, plant and equipment with the net book value of EUR 51,971 thousand and inventories which classified as non-current assets amounting to EUR 1,365 thousand was pledged to the bank as collateral for loans granted (respectively EUR 41,090 thousand and EUR 1,218 thousand as of 31 August 2024) (Note 13). During 2025 and 2024, there were no capitalized borrowing costs in non-current assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-30": { "value": "7. Investments into subsidiaries Acquisition cost of investment of the Company in subsidiaries as of 31 August 2025 and 2024 are presented below: 2025 2024 Share
Acquisition
Share
Acquisition
capital
cost
capital
cost
ARI-LUX UAB
100%
5
100%
5
Performance results of the subsidiary ARI-LUX UAB before elimination of related transactions in 2025 and 2024.
Statement of financial position
As of 31 August As of 31 August
2025 2024
Other non-current assets
4
6
Trade receivables
104
184
Other receivables and current assets
1
1
Cash and cash equivalents
48
2
Total assets
157
193
Share capital
3
3
Retained earnings
9
64
Trade liabilities
-
1
Other current payables and accrued liabilities
145
125
Total equity and liabilities
157
193
Statement of profit or loss and other comprehensive income
2025
2024
Revenue
858
879
Cost of sales
(832)
(855)
Gross profit
26
24
Operating expenses
(109)
(102)
Profit (loss) before income tax
(83)
(78)
Income tax expense
-
(3)
Net profit (loss) for the reporting period
(83)
(81)
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-31": { "value": "8. Inventories
Group
Company
2025
2024
2025
2024
Raw materials
2,587
2,441
2,587
2,661
Work in progress
2,342
1,523
2,342
1,523
Finished goods
5,222
5,220
5,222
5,220
Spare parts for the repair of equipment used in
activities
464
439
464
439
Goods for resale
-
2
-
2
Adjustment to net realizable value
(1)
(2)
(1)
(2)
10,614
9,623
10,614
9,623
Raw materials consist of wood, accessories, plastics, chemical materials and other materials used in production. Inventories in value of EUR 10,614 thousand are pledged to the bank according to loan agreements (Note 13) as of 31 August 2025. Inventories in value of EUR 9,623 thousand were pledged to the bank as of 31 August 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-32": { "value": "9. Trade receivables
Group
Company
2025
2024
2025
2024
Other receivables after one year, gross
-
-
-
-
Less: impairment for doubtful receivables
-
-
-
-
-
-
-
-
Trade receivables, gross
11,258
10,467
11,258
10,467
Less: impairment for doubtful receivables
-
-
-
-
11,258
10,467
11,258
10,467
The increase in receivables is largely due to changes in payment terms. At the beginning of the 2025 financial year,
the payment terms of the main client, IKEA, were adjusted back to 30 days from the previous 21 days. Trade receivables are non-interest bearing and are generally on 30 days payment terms. During FY2025 no impairment was recorded in relation to any doubtful trade receivables by the Group and the Company (in FY2024 no impairment was calculated in relation to any doubtful trade receivables). The aging analysis of the Group\u2019s and the Company\u2019s trade receivables as of 31 August 2025 and 31 August 2024 is as follows:
Trade receivables past due, but not impaired
Total
More
Trade receivables neither
Less than
30\u201360
60\u201390
90\u2013120
than 120
past due nor impaired
30 days
days
days
days
days
COMPANY
2024
9,829
638
-
-
-
-
10,467
2025
10,079
1,179
-
-
-
-
11,258
Trade receivables past due, but not impaired
Total
Trade receivables neither
Less than
30\u201360
60\u201390
90\u2013120
More
than 120
past due nor impaired
30 days
days
days
days
days
GROUP
2024
9,829
638
-
-
-
-
10,467
2025
10,079
1,179
-
-
-
-
11,258
The company was not granted any new loans during the reporting period. 10. Other receivables Group Company 2025
2024
2025
2024
Refundable VAT
854
663
868
663
Receivables of Employment Services Under the Ministry
-
-
-
-
of Social Security and Labour
Other receivables
220
388
205
387
1,074
1,051
1,073
1,050
Other receivables of the Group and the Company were neither past due nor impaired as of 31 August 2025 and
31 August 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-290": { "value": "
During FY2025 no impairment was recorded in relation to any doubtful trade receivables by the Group and the Company
(in FY2024 no impairment was calculated in relation to any doubtful trade receivables).
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-291": { "value": "Group Company 2025 2024 2025 2024 Refundable VAT 854 663 868 663 Receivables of Employment Services Under the Ministry - - - - of Social Security and Labour Other receivables 220 388 205 387 1,074 1,051 1,073 1,050 Other ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-33": { "value": "11. Cash and cash equivalents Group Company 2025 2024 2025 2024 Cash at bank 322 3,867 274 3,865 322 3,867 274 3,865 The Company's cash balances in bank accounts denominated in foreign currency and euro, and future inflows to the accounts at bank were pledged to the bank as collateral for loans granted (Note 13).", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-292": { "value": "11. Cash and cash equivalents Group Company 2025 2024 2025 2024 Cash at bank 322 3,867 274 3,865 322 3,867 274 3,865 The Company's cash balances in bank accounts denominated in foreign currency and euro, and future inflows to the accounts at bank were pledged to the bank as collateral for loans granted (Note 13). ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-34": { "value": "12. Reserves Legal reserve A legal reserve is a compulsory reserve under Lithuanian legislation. Annual transfers of not less than 5% of net profit are compulsory until the reserve reaches 10% of the share capital. As of 31 August 2025 the Company\u2019s legal reserve was fully formed at amount 451 thousand. EUR (31 August 2024 \u2013 EUR 451 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-35": { "value": "13. Financial liabilities
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Non-current borrowings
Syndicated loan from commercial banks
-
15,817
-
15,817
VIVA bond issue amount
-
6,000
-
6,000
Loans from related party
-
3,000
-
3,000
Accrued interest on loans from related party
-
572
-
572
Loans from Ikea Supply AG and accrued interest
364
740
364
740
Artea bank loan
17,910
-
17,910
-
Artea bank overdraft
5,205
5,205
Other loans
-
-
-
-
23,479
26,129
23,479
26,129
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Current borrowings
Syndicated loan from commercial banks
-
5,131
-
5,131
Accrued interest of VIVA bonds
-
21
-
21
Loans from Ikea Supply AG and accrued interest
391
1,645
391
1,645
Artea bank loan and accrued interest
3,573
-
3,573
-
Other loans
-
343
-
343
3,964
7,140
3,964
7,140
At the end of the 2025 financial year, the Company\u2019s financial obligations were secured by collateral required by credit
institutions, which include non-current tangible assets (land, buildings, and structures) and a complex of assets
(software, machinery and equipment, other tangible assets), as well as existing and future funds (cash inflows) in bank
accounts with the credit institution, up to the maximum collateral value, and inventories.
In September 2024, the Company refinanced its financial obligations to the European Bank for Reconstruction and
Development (EBRD), AS \u201cCitadele Banka\u201d Lithuanian branch, K\u016aB \u201cPagalbos verslui fondas,\u201d and AB \u201cInvalda
Privatus Kapitalas\u201d using newly obtained financing from AB Artea Bank. At the end of the reporting period, the
Company\u2019s long-term and short-term loans and obligations to credit institutions amounted to:
- Artea Bankas AB long-term loan (maturity in the 2030 financial year)
- Artea Bankas AB overdraft (maturity in the 2026 financial year) - Ikea Supply AG long-term loan (maturity in the 2027 financial year) Weighted average interest rates of borrowings outstanding at the year-end: Group
Company
2025
2024
2025
2024
Loans
4.99 %
6.85 %
4.99 %
6.85 %
Borrowings at the end of the year in different currencies:
Group
Company
2025
2024
2025
2024
Borrowings denominated in:
EUR
27,443
32,926
27,443
32,926
SEK
0
343
0
343
27,443
33,269
27,443
33,269
Reconciliation of movements of liabilities to cash flows arising from financing activities:
Group
Company
Borrowings as at 31/08/2024
32,407
32,407
Proceeds from borrowings
29,205
29,205
Repayments of borrowings
(34,413)
(34,413)
Borrowings as at 31/08/2025
27,198
27,198
13.1. IFRS 16 \u201cLeases\u201d The Group and the Company apply the new standard using a modified retrospective method, which means that the comparative figures will not be restated. The overall effect of applying IFRS 16 was recognized on 1 January 2019. From 1 January 2019 lease liabilities classified as leases that were previously classified in accordance with IAS 17 for buses are measured at the present value of the remaining discounted lease payments using an additional borrowing rate. The Group and the Company recognize the assets under their ownership in an amount equal to the lease liabilities, adjusted for the amount of lease payments prepaid or accrued until 31 August 2019. Group Company 2025 2024
2025
2024
Assets under management:
483
844
483
844
Premises
-
129
-
129
Vehicles
483
715
483
715
Increase in total liabilities:
535
902
535
902
Long - term lease obligations
212
456
212
456
Short - term lease obligations
323
446
323
446
The Group and the Company have entered into lease agreements for the operation of vehicles and premises.
Previously, operating lease costs were recognized by the Group and the Company on a straight-line basis over the lease term, and assets and liabilities were recognized only to the extent of the time difference between the actual lease payments and the recognized expense. From 2019 September 1 The Group and the Company includes payments due in the lease as a lease liability.
Group
Company
2025
2024
2025
2024
Long time rent according IFRS 16 of which:
212
456
212
456
Premises lease obligation
0
0
0
0
Vehicle rental obligation
212
456
212
456
Long time rent according IFRS 16 current liabilities of
which:
323
446
323
446
Premises lease obligation
0
133
0
133
Vehicle rental obligation
323
313
323
313
535
902
535
902
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-293": { "value": "13. Financial liabilities
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Non-current borrowings
Syndicated loan from commercial banks
-
15,817
-
15,817
VIVA bond issue amount
-
6,000
-
6,000
Loans from related party
-
3,000
-
3,000
Accrued interest on loans from related party
-
572
-
572
Loans from Ikea Supply AG and accrued interest
364
740
364
740
Artea bank loan
17,910
-
17,910
-
Artea bank overdraft
5,205
5,205
Other loans
-
-
-
-
23,479
26,129
23,479
26,129
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Current borrowings
Syndicated loan from commercial banks
-
5,131
-
5,131
Accrued interest of VIVA bonds
-
21
-
21
Loans from Ikea Supply AG and accrued interest
391
1,645
391
1,645
Artea bank loan and accrued interest
3,573
-
3,573
-
Other loans
-
343
-
343
3,964
7,140
3,964
7,140
At the end of the 2025 financial year, the Company\u2019s financial obligations were secured by collateral required by credit
institutions, which include non-current tangible assets (land, buildings, and structures) and a complex of assets
(software, machinery and equipment, other tangible assets), as well as existing and future funds (cash inflows) in bank
accounts with the credit institution, up to the maximum collateral value, and inventories.
In September 2024, the Company refinanced its financial obligations to the European Bank for Reconstruction and
Development (EBRD), AS \u201cCitadele Banka\u201d Lithuanian branch, K\u016aB \u201cPagalbos verslui fondas,\u201d and AB \u201cInvalda
Privatus Kapitalas\u201d using newly obtained financing from AB Artea Bank. At the end of the reporting period, the
Company\u2019s long-term and short-term loans and obligations to credit institutions amounted to:
- Artea Bankas AB long-term loan (maturity in the 2030 financial year)
- Artea Bankas AB overdraft (maturity in the 2026 financial year) - Ikea Supply AG long-term loan (maturity in the 2027 financial year) Weighted average interest rates of borrowings outstanding at the year-end: Group
Company
2025
2024
2025
2024
Loans
4.99 %
6.85 %
4.99 %
6.85 %
Borrowings at the end of the year in different currencies:
Group
Company
2025
2024
2025
2024
Borrowings denominated in:
EUR
27,443
32,926
27,443
32,926
SEK
0
343
0
343
27,443
33,269
27,443
33,269
Reconciliation of movements of liabilities to cash flows arising from financing activities:
Group
Company
Borrowings as at 31/08/2024
32,407
32,407
Proceeds from borrowings
29,205
29,205
Repayments of borrowings
(34,413)
(34,413)
Borrowings as at 31/08/2025
27,198
27,198
13.1. IFRS 16 \u201cLeases\u201d The Group and the Company apply the new standard using a modified retrospective method, which means that the comparative figures will not be restated. The overall effect of applying IFRS 16 was recognized on 1 January 2019. From 1 January 2019 lease liabilities classified as leases that were previously classified in accordance with IAS 17 for buses are measured at the present value of the remaining discounted lease payments using an additional borrowing rate. The Group and the Company recognize the assets under their ownership in an amount equal to the lease liabilities, adjusted for the amount of lease payments prepaid or accrued until 31 August 2019. Group Company 2025 2024
2025
2024
Assets under management:
483
844
483
844
Premises
-
129
-
129
Vehicles
483
715
483
715
Increase in total liabilities:
535
902
535
902
Long - term lease obligations
212
456
212
456
Short - term lease obligations
323
446
323
446
The Group and the Company have entered into lease agreements for the operation of vehicles and premises.
Previously, operating lease costs were recognized by the Group and the Company on a straight-line basis over the lease term, and assets and liabilities were recognized only to the extent of the time difference between the actual lease payments and the recognized expense. From 2019 September 1 The Group and the Company includes payments due in the lease as a lease liability.
Group
Company
2025
2024
2025
2024
Long time rent according IFRS 16 of which:
212
456
212
456
Premises lease obligation
0
0
0
0
Vehicle rental obligation
212
456
212
456
Long time rent according IFRS 16 current liabilities of
which:
323
446
323
446
Premises lease obligation
0
133
0
133
Vehicle rental obligation
323
313
323
313
535
902
535
902
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-341": { "value": "13. Financial liabilities
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Non-current borrowings
Syndicated loan from commercial banks
-
15,817
-
15,817
VIVA bond issue amount
-
6,000
-
6,000
Loans from related party
-
3,000
-
3,000
Accrued interest on loans from related party
-
572
-
572
Loans from Ikea Supply AG and accrued interest
364
740
364
740
Artea bank loan
17,910
-
17,910
-
Artea bank overdraft
5,205
5,205
Other loans
-
-
-
-
23,479
26,129
23,479
26,129
Group
Company
As of 31
As of 31
As of 31
As of 31
August
August
August
August
2025
2024
2025
2024
Current borrowings
Syndicated loan from commercial banks
-
5,131
-
5,131
Accrued interest of VIVA bonds
-
21
-
21
Loans from Ikea Supply AG and accrued interest
391
1,645
391
1,645
Artea bank loan and accrued interest
3,573
-
3,573
-
Other loans
-
343
-
343
3,964
7,140
3,964
7,140
At the end of the 2025 financial year, the Company\u2019s financial obligations were secured by collateral required by credit
institutions, which include non-current tangible assets (land, buildings, and structures) and a complex of assets
(software, machinery and equipment, other tangible assets), as well as existing and future funds (cash inflows) in bank
accounts with the credit institution, up to the maximum collateral value, and inventories.
In September 2024, the Company refinanced its financial obligations to the European Bank for Reconstruction and
Development (EBRD), AS \u201cCitadele Banka\u201d Lithuanian branch, K\u016aB \u201cPagalbos verslui fondas,\u201d and AB \u201cInvalda
Privatus Kapitalas\u201d using newly obtained financing from AB Artea Bank. At the end of the reporting period, the
Company\u2019s long-term and short-term loans and obligations to credit institutions amounted to:
- Artea Bankas AB long-term loan (maturity in the 2030 financial year)
- Artea Bankas AB overdraft (maturity in the 2026 financial year)
- Ikea Supply AG long-term loan (maturity in the 2027 financial year)
Weighted average interest rates of borrowings outstanding at the year-end:
Group
Company
2025
2024
2025
2024
Loans
4.99 %
6.85 %
4.99 %
6.85 %
Borrowings at the end of the year in different currencies:
Group
Company
2025
2024
2025
2024
Borrowings denominated in:
EUR
27,443
32,926
27,443
32,926
SEK
0
343
0
343
27,443
33,269
27,443
33,269
Reconciliation of movements of liabilities to cash flows arising from financing activities:
Group
Company
Borrowings as at 31/08/2024
32,407
32,407
Proceeds from borrowings
29,205
29,205
Repayments of borrowings
(34,413)
(34,413)
Borrowings as at 31/08/2025
27,198
27,198
13.1. IFRS 16 \u201cLeases\u201d
The Group and the Company apply the new standard using a modified retrospective method, which means that the
comparative figures will not be restated. The overall effect of applying IFRS 16 was recognized on 1 January 2019.
From 1 January 2019 lease liabilities classified as leases that were previously classified in accordance with IAS 17 for
buses are measured at the present value of the remaining discounted lease payments using an additional borrowing
rate. The Group and the Company recognize the assets under their ownership in an amount equal to the lease liabilities,
adjusted for the amount of lease payments prepaid or accrued until 31 August 2019.
Group
Company
2025
2024
2025
2024
Assets under management:
483
844
483
844
Premises
-
129
-
129
Vehicles
483
715
483
715
Increase in total liabilities:
535
902
535
902
Long - term lease obligations
212
456
212
456
Short - term lease obligations
323
446
323
446
The Group and the Company have entered into lease agreements for the operation of vehicles and premises.
Previously, operating lease costs were recognized by the Group and the Company on a straight-line basis over the
lease term, and assets and liabilities were recognized only to the extent of the time difference between the actual lease
payments and the recognized expense.
From 2019 September 1 The Group and the Company includes payments due in the lease as a lease liability.
Group
Company
2025
2024
2025
2024
Long time rent according IFRS 16 of which:
212
456
212
456
Premises lease obligation
0
0
0
0
Vehicle rental obligation
212
456
212
456
Long time rent according IFRS 16 current liabilities of
which:
323
446
323
446
Premises lease obligation
0
133
0
133
Vehicle rental obligation
323
313
323
313
535
902
535
902
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-320": { "value": "27,198 13.1. IFRS 16 \u201cLeases\u201d The Group and the Company apply the new standard using a modified retrospective method, which means that the comparative figures will not be restated. The overall effect of applying IFRS 16 was recognized on 1 January 2019. From 1 January 2019 lease liabilities classified as leases that were previously classified in accordance with IAS 17 for buses are measured at the present value of the remaining discounted lease payments using an additional borrowing rate. The Group and the Company recognize the assets under their ownership in an amount equal to the lease liabilities, adjusted for the amount of lease payments prepaid or accrued until 31 August 2019. Group Company 2025 2024
2025
2024
Assets under management:
483
844
483
844
Premises
-
129
-
129
Vehicles
483
715
483
715
Increase in total liabilities:
535
902
535
902
Long - term lease obligations
212
456
212
456
Short - term lease obligations
323
446
323
446
The Group and the Company have entered into lease agreements for the operation of vehicles and premises.
Previously, operating lease costs were recognized by the Group and the Company on a straight-line basis over the lease term, and assets and liabilities were recognized only to the extent of the time difference between the actual lease payments and the recognized expense. From 2019 September 1 The Group and the Company includes payments due in the lease as a lease liability.
Group
Company
2025
2024
2025
2024
Long time rent according IFRS 16 of which:
212
456
212
456
Premises lease obligation
0
0
0
0
Vehicle rental obligation
212
456
212
456
Long time rent according IFRS 16 current liabilities of
which:
323
446
323
446
Premises lease obligation
0
133
0
133
Vehicle rental obligation
323
313
323
313
535
902
535
902
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-36": { "value": "14. Provisions for employee benefits
Group
Company
2025
2024
2025
2024
Provisions for pension benefits
293
211
254
180
Provisions for jubilee and other benefits
434
424
434
424
727
635
689
604
Provisions for pension and jubilee benefits comprise amounts calculated in line with the collective employment agreement effective at the Company. Each employee is entitled to a jubilee benefit and a pension benefit amounting to 2- or 3-months\u2019 salary payments on leaving the Company after reaching the retirement age. Key assumptions used in determining the provisions for pension and jubilee benefits are as follows: employee turnover rate by age group, discount rate, and wage and salary growth. The main actuarial assumptions used for the calculation of provisions for pension and jubilee benefits were as follows:
2025
2024
2.0%
1.5%
Discount rate based on inflation forecast
Salary growth rate
6%
6%
Rate of employee turnover by age group:
younger than 25 years
80%
80%
from 25 to 45 years
30%
30%
from 45 to 59 years
25%
25%
from 59 to 75 years
20%
20%
Management has reviewed the rate of employee turnover by age group and based on historical data has adjusted them to bring the data into line with the Company\u2019s data. The following table demonstrates the sensitivity of the Group\u2019s and the Company\u2019s other comprehensive income to possible changes in actuarial assumptions with all other variables held constant.
Group
Increase /decrease,
Impact on other
%
comprehensive income
2025
Discount rate
+0.5%
12
Salary growth rate
+0.5%
(12)
Discount rate
-0.5%
(12)
Salary growth rate
-0.5%
11
Company
Increase /decrease,
Impact on other
%
comprehensive income
2025
Discount rate
+0.5%
11
Salary growth rate
+0.5%
(11)
Discount rate
-0.5%
(11)
Salary growth rate
-0.5%
10
The movement in the provisions for pension benefits is as follows:
Group
2025
2024
At 1 September
228
195
Growth in the current year
31
5
Payments
15
(13)
Re-measurements of pension benefits
19
24
At 31 August
293
211
Company
2025
2024
At 1 September
200
161
Growth in the current year
26
(2)
Payments
15
-
Re-measurements of pension benefits
13
21
At 31 August
254
180
The movement in the provisions for jubilee and other benefits is as follows:
Group
2025
2024
At 1 September
424
410
Growth in the current year
262
265
Payments
(252)
(252)
At 31 August
434
424
Company
2025
2024
At 1 September
424
410
Growth in the current year
262
265
Payments
(252)
(252)
At 31 August
434
424
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-321": { "value": "14. Provisions for employee benefits
Group
Company
2025
2024
2025
2024
Provisions for pension benefits
293
211
254
180
Provisions for jubilee and other benefits
434
424
434
424
727
635
689
604
Provisions for pension and jubilee benefits comprise amounts calculated in line with the collective employment agreement effective at the Company. Each employee is entitled to a jubilee benefit and a pension benefit amounting to 2- or 3-months\u2019 salary payments on leaving the Company after reaching the retirement age. Key assumptions used in determining the provisions for pension and jubilee benefits are as follows: employee turnover rate by age group, discount rate, and wage and salary growth. The main actuarial assumptions used for the calculation of provisions for pension and jubilee benefits were as follows:
2025
2024
2.0%
1.5%
Discount rate based on inflation forecast
Salary growth rate
6%
6%
Rate of employee turnover by age group:
younger than 25 years
80%
80%
from 25 to 45 years
30%
30%
from 45 to 59 years
25%
25%
from 59 to 75 years
20%
20%
Management has reviewed the rate of employee turnover by age group and based on historical data has adjusted them to bring the data into line with the Company\u2019s data. The following table demonstrates the sensitivity of the Group\u2019s and the Company\u2019s other comprehensive income to possible changes in actuarial assumptions with all other variables held constant.
Group
Increase /decrease,
Impact on other
%
comprehensive income
2025
Discount rate
+0.5%
12
Salary growth rate
+0.5%
(12)
Discount rate
-0.5%
(12)
Salary growth rate
-0.5%
11
Company
Increase /decrease,
Impact on other
%
comprehensive income
2025
Discount rate
+0.5%
11
Salary growth rate
+0.5%
(11)
Discount rate
-0.5%
(11)
Salary growth rate
-0.5%
10
The movement in the provisions for pension benefits is as follows:
Group
2025
2024
At 1 September
228
195
Growth in the current year
31
5
Payments
15
(13)
Re-measurements of pension benefits
19
24
At 31 August
293
211
Company
2025
2024
At 1 September
200
161
Growth in the current year
26
(2)
Payments
15
-
Re-measurements of pension benefits
13
21
At 31 August
254
180
The movement in the provisions for jubilee and other benefits is as follows:
Group
2025
2024
At 1 September
424
410
Growth in the current year
262
265
Payments
(252)
(252)
At 31 August
434
424
Company
2025
2024
At 1 September
424
410
Growth in the current year
262
265
Payments
(252)
(252)
At 31 August
434
424
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-342": { "value": "
15. Trade payables
Trade payables are non-interest bearing and are normally settled on 30\u201390 days terms.
16. Other current and accrued liabilities
Group
Company
2025
2024
2025
2024
Payroll liabilities and related taxes
1,366
1,099
1,272
1,032
Accrued vacation
1,053
638
1,018
611
Dividends payable
1,061
986
1,061
986
Other payables and accrued liabilities
741
1,599
739
1,598
4,221
4,322
4,090
4,227
Other payables are non-interest bearing and are normally settled on 15\u201330 day terms. Typically, the declared dividends
are paid within one month.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-37": { "value": "15. Trade payables Trade payables are non-interest bearing and are normally settled on 30\u201390 days terms.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-294": { "value": "16. Other current and accrued liabilities
Group
Company
2025
2024
2025
2024
Payroll liabilities and related taxes
1,366
1,099
1,272
1,032
Accrued vacation
1,053
638
1,018
611
Dividends payable
1,061
986
1,061
986
Other payables and accrued liabilities
741
1,599
739
1,598
4,221
4,322
4,090
4,227
Other payables are non-interest bearing and are normally settled on 15\u201330 day terms. Typically, the declared dividends are paid within one month. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-322": { "value": "16. Other current and accrued liabilities
Group
Company
2025
2024
2025
2024
Payroll liabilities and related taxes
1,366
1,099
1,272
1,032
Accrued vacation
1,053
638
1,018
611
Dividends payable
1,061
986
1,061
986
Other payables and accrued liabilities
741
1,599
739
1,598
4,221
4,322
4,090
4,227
Other payables are non-interest bearing and are normally settled on 15\u201330 day terms. Typically, the declared dividends are paid within one month. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-346": { "value": "16. Other current and accrued liabilities
Group
Company
2025
2024
2025
2024
Payroll liabilities and related taxes
1,366
1,099
1,272
1,032
Accrued vacation
1,053
638
1,018
611
Dividends payable
1,061
986
1,061
986
Other payables and accrued liabilities
741
1,599
739
1,598
4,221
4,322
4,090
4,227
Other payables are non-interest bearing and are normally settled on 15\u201330 day terms. Typically, the declared dividends are paid within one month. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-38": { "value": "17. Revenue In 2025 sales of goods comprised sales of furniture, which accounted for approx. 99.5% (in 2024 \u2013 99.7%) of total sales, while the rest were sales of raw materials and waste. The main customer of the Company is IKEA Supply AG. Sales to this customer in 2025 amounted to EUR 102,929 thousand, i.e. 98.8% of total sales (in 2024 sales amounted to EUR 96,738 thousand, i.e. 99.5% of total sales).
Group
Company
2025
2024
2025
2024
Primary geographical markets:
European Union countries, excluding
72,628
68,933
72,628
68,933
Lithuania
Non-European Union countries
30,619
27,795
30,619
27,795
Lithuania
973
545
973
545
104,219
97,272
104,219
97,272
Major products lines:
Furniture
103,609
96,954
103,609
96,954
Raw materials
552
318
552
318
Other
58
0
58
318
104,219
97,272
104,219
97,272
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-39": { "value": "18. Cost of sales
Group
Company
2025
2024
2025
2024
Materials
65,144
55,328
65,144
55,329
Wages, salaries
14,207
11,850
13,404
11,025
Social security
254
200
239
185
Depreciation
4,705
4,348
4,704
4,346
Depreciation according to IFRS 16
277
291
277
291
Other production expenses
6,488
6,274
7,334
7,140
91,075
78,291
91,102
78,316
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-296": { "value": "19. Selling and distribution expenses and administrative expenses
Group
Company
2025
2024
2025
2024
Selling and distribution expenses:
Wages, salaries
419
357
419
357
Social security
7
6
7
6
Transportation and storage services
691
1,142
691
1,142
Other selling expenses
227
149
227
149
1,344
1,653
1,344
1,653
Group
Company
2025
2024
2025
2024
Administrative expenses:
Wages, salaries
3,040
2,595
2,954
2,512
Social security
54
40
52
39
Personnel expenses
311
180
305
178
Environmental expenses
122
71
122
71
Insurance expenses
171
169
170
168
IT, telecommunications and low-value inventory
368
503
367
expenses
504
Audit and consultation expenses
172
142
171
140
Vehicle exploitation and maintenance expenses
81
86
77
82
Operating taxes
130
152
129
150
Depreciation and amortization
81
124
79
123
Depreciation according to IFRS 16
173
179
173
179
Other expenses
649
411
646
409
5,488
4,517
5,381
4,418
The increase in administrative expenses in the 2025 financial year was primarily driven by personnel costs, which rose both due to changes in the number of employees and general salary increases. Other expenses include profit-based remuneration (annual bonuses to the board members), which amounted to EUR 100 thousand in the 2025 financial year (no annual bonuses to the board members were paid in the 2024 reporting period). ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-41": { "value": "19. Selling and distribution expenses and administrative expenses
Group
Company
2025
2024
2025
2024
Selling and distribution expenses:
Wages, salaries
419
357
419
357
Social security
7
6
7
6
Transportation and storage services
691
1,142
691
1,142
Other selling expenses
227
149
227
149
1,344
1,653
1,344
1,653
Group
Company
2025
2024
2025
2024
Administrative expenses:
Wages, salaries
3,040
2,595
2,954
2,512
Social security
54
40
52
39
Personnel expenses
311
180
305
178
Environmental expenses
122
71
122
71
Insurance expenses
171
169
170
168
IT, telecommunications and low-value inventory
368
503
367
expenses
504
Audit and consultation expenses
172
142
171
140
Vehicle exploitation and maintenance expenses
81
86
77
82
Operating taxes
130
152
129
150
Depreciation and amortization
81
124
79
123
Depreciation according to IFRS 16
173
179
173
179
Other expenses
649
411
646
409
5,488
4,517
5,381
4,418
The increase in administrative expenses in the 2025 financial year was primarily driven by personnel costs, which rose both due to changes in the number of employees and general salary increases. Other expenses include profit-based remuneration (annual bonuses to the board members), which amounted to EUR 100 thousand in the 2025 financial year (no annual bonuses to the board members were paid in the 2024 reporting period). ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-324": { "value": "
Group
Company
2025
2024
2025
2024
Selling and distribution expenses:
Wages, salaries
419
357
419
357
Social security
7
6
7
6
Transportation and storage services
691
1,142
691
1,142
Other selling expenses
227
149
227
149
1,344
1,653
1,344
1,653
Group
Company
2025
2024
2025
2024
Administrative expenses:
Wages, salaries
3,040
2,595
2,954
2,512
Social security
54
40
52
39
Personnel expenses
311
180
305
178
Environmental expenses
122
71
122
71
Insurance expenses
171
169
170
168
IT, telecommunications and low-value inventory
368
503
367
expenses
504
Audit and consultation expenses
172
142
171
140
Vehicle exploitation and maintenance expenses
81
86
77
82
Operating taxes
130
152
129
150
Depreciation and amortization
81
124
79
123
Depreciation according to IFRS 16
173
179
173
179
Other expenses
649
411
646
409
5,488
4,517
5,381
4,418
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-40": { "value": "20. Other operating income and expenses
Group
Company
2025
2024
2025
2024
Other operating income
Rent and utilities income
363
360
363
360
Gain on disposal of property, plant and equipment
-
1
-
1
Heating revenue
537
531
537
531
Other income
23
248
25
251
923
1,140
925
1,143
Other operating expenses
Direct costs of rent income
-
-
-
-
Heat generation costs
(450)
(472)
(450)
(472)
Losses on disposal of property, plant and equipment
-
(11)
-
(11)
Other expenses
(375)
(129)
(375)
(129)
(825)
(612)
(825)
(612)
Other operating income (from rental and heat supply activities) slightly increased in the 2025 financial year compared to the previous reporting period. The decrease in other income related to one-off events was due to the Company\u2019s income from the sale of non-current assets recorded in the 2024 financial year (EUR 207 thousand). The decline in heat production costs in the 2025 financial year compared to the previous reporting period was mainly driven by approximately 13% lower operating costs of heating power plant. The largest impact on other operating expenses came from the increase in the line \u201cother expenses\u201d, which was affected by a one-off event \u2013 the recognition of losses taken over from a group company for the 2024 financial year (EUR 375 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-295": { "value": "20. Other operating income and expenses
Group
Company
2025
2024
2025
2024
Other operating income
Rent and utilities income
363
360
363
360
Gain on disposal of property, plant and equipment
-
1
-
1
Heating revenue
537
531
537
531
Other income
23
248
25
251
923
1,140
925
1,143
Other operating expenses
Direct costs of rent income
-
-
-
-
Heat generation costs
(450)
(472)
(450)
(472)
Losses on disposal of property, plant and equipment
-
(11)
-
(11)
Other expenses
(375)
(129)
(375)
(129)
(825)
(612)
(825)
(612)
Other operating income (from rental and heat supply activities) slightly increased in the 2025 financial year compared
to the previous reporting period. The decrease in other income related to one-off events was due to the Company\u2019s
income from the sale of non-current assets recorded in the 2024 financial year (EUR 207 thousand).
The decline in heat production costs in the 2025 financial year compared to the previous reporting period was mainly
driven by approximately 13% lower operating costs of heating power plant. The largest impact on other operating
expenses came from the increase in the line \u201cother expenses\u201d, which was affected by a one-off event \u2013 the recognition
of losses taken over from a group company for the 2024 financial year (EUR 375 thousand).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-323": { "value": "20. Other operating income and expenses
Group
Company
2025
2024
2025
2024
Other operating income
Rent and utilities income
363
360
363
360
Gain on disposal of property, plant and equipment
-
1
-
1
Heating revenue
537
531
537
531
Other income
23
248
25
251
923
1,140
925
1,143
Other operating expenses
Direct costs of rent income
-
-
-
-
Heat generation costs
(450)
(472)
(450)
(472)
Losses on disposal of property, plant and equipment
-
(11)
-
(11)
Other expenses
(375)
(129)
(375)
(129)
(825)
(612)
(825)
(612)
Other operating income (from rental and heat supply activities) slightly increased in the 2025 financial year compared to the previous reporting period. The decrease in other income related to one-off events was due to the Company\u2019s income from the sale of non-current assets recorded in the 2024 financial year (EUR 207 thousand). The decline in heat production costs in the 2025 financial year compared to the previous reporting period was mainly driven by approximately 13% lower operating costs of heating power plant. The largest impact on other operating expenses came from the increase in the line \u201cother expenses\u201d, which was affected by a one-off event \u2013 the recognition of losses taken over from a group company for the 2024 financial year (EUR 375 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-297": { "value": "
21. Finance income and finance costs
Group
Company
2025
2024
2025
2024
Finance income
18
43
18
43
Interest income
13
37
13
37
Income due to currency exchange
5
6
5
6
Finance costs
(2,011)
(2,735)
(2,011)
(2,735)
Interest expenses
(1,632)
(2,629)
(1,632)
(2,629)
Expenses due to currency exchange
(19)
(55)
(19)
(55)
Other financial expenses
(360)
(51)
(360)
(51)
(1,993)
(2,692)
(1,993)
(2,692)
During 2024 and 2025, there were no capitalized borrowing costs in non-current assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-42": { "value": "21. Finance income and finance costs
Group
Company
2025
2024
2025
2024
Finance income
18
43
18
43
Interest income
13
37
13
37
Income due to currency exchange
5
6
5
6
Finance costs
(2,011)
(2,735)
(2,011)
(2,735)
Interest expenses
(1,632)
(2,629)
(1,632)
(2,629)
Expenses due to currency exchange
(19)
(55)
(19)
(55)
Other financial expenses
(360)
(51)
(360)
(51)
(1,993)
(2,692)
(1,993)
(2,692)
During 2024 and 2025, there were no capitalized borrowing costs in non-current assets", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-325": { "value": "21. Finance income and finance costs
Group
Company
2025
2024
2025
2024
Finance income
18
43
18
43
Interest income
13
37
13
37
Income due to currency exchange
5
6
5
6
Finance costs
(2,011)
(2,735)
(2,011)
(2,735)
Interest expenses
(1,632)
(2,629)
(1,632)
(2,629)
Expenses due to currency exchange
(19)
(55)
(19)
(55)
Other financial expenses
(360)
(51)
(360)
(51)
(1,993)
(2,692)
(1,993)
(2,692)
During 2024 and 2025, there were no capitalized borrowing costs in non-current assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-343": { "value": "
Group
Company
2025
2024
2025
2024
Finance income
18
43
18
43
Interest income
13
37
13
37
Income due to currency exchange
5
6
5
6
Finance costs
(2,011)
(2,735)
(2,011)
(2,735)
Interest expenses
(1,632)
(2,629)
(1,632)
(2,629)
Expenses due to currency exchange
(19)
(55)
(19)
(55)
Other financial expenses
(360)
(51)
(360)
(51)
(1,993)
(2,692)
(1,993)
(2,692)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-347": { "value": "
Group
Company
2025
2024
2025
2024
Finance income
18
43
18
43
Interest income
13
37
13
37
Income due to currency exchange
5
6
5
6
Finance costs
(2,011)
(2,735)
(2,011)
(2,735)
Interest expenses
(1,632)
(2,629)
(1,632)
(2,629)
Expenses due to currency exchange
(19)
(55)
(19)
(55)
Other financial expenses
(360)
(51)
(360)
(51)
(1,993)
(2,692)
(1,993)
(2,692)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-298": { "value": "
22. Income tax
Group
Company
2025
2024
2025
2024
Components of the income tax expense
Income tax expenses for the reporting year
(119)
793
(119)
790
Income tax expenses from dividends paid to natural
-
-
-
-
persons
Total current income tax expense
(119)
793
(119)
790
Recognition and reversal of temporary differences
98
(146)
98
(146)
Change in deferred tax
98
(146)
98
(146)
Income tax expense carried in profit or loss
(21)
647
(21)
644
Deferred income tax asset and liability as of 31 August 2024 and 31 August 2025 was accounted using tax rate of 16%.
Investment projects implemented by the Company that are eligible for the corporate income tax relief under Article 46\u00b9
of the Law on Corporate Income Tax of the Republic of Lithuania amounted to EUR 2.0 million in the 2025 financial
year (EUR 0.7 million in the 2024 financial year).
In 2025, the Company, in accordance with the provisions of the Republic of Lithuania Law on Corporate Income Tax,
utilized tax losses incurred in 2024 by a related party. The amount of tax losses transferred was EUR 2,500 thousand
(the amount reducing the Company\u2019s taxable profit, applying the 15% tax rate, totals EUR 375 thousand).
come tax expense disclosed in the statement of profit or loss and other comprehensive income may be reconciled to income tax expense that would arise using an enacted income tax rate applicable to profit before income tax.
Group
2025
2024
Profit (loss) before tax
4,417
10,647
Tax calculated at a statutory 15% tax rate
15 %
663
15 %
1,597
Tax effects of:
- Expenses not deductible for tax purposes
0 %
195
0 %
202
- Income not subject to tax
0 %
(116)
0 %
(78)
- Income tax relief due to investment projects
(15 %)
(296)
(15 %)
(945)
- Transfer of group losses
(15 %)
(375)
-
-
Income tax expense carried in profit or loss
15 %
71
15 %
776
Company
2025
2024
Profit (loss) before tax
4,499
10,724
Tax calculated at a statutory 15% tax rate
15 %
675
15 %
1,609
Tax effects of:
- Expenses not deductible for tax purposes
0 %
195
0 %
202
- Income not subject to tax
0 %
(116)
0 %
(78)
- Income tax relief due to investment projects
(15 %)
(296)
(15 %)
(945)
- Transfer of group losses
(15 %)
(375)
-
-
Income tax expense carried in profit or loss
15 %
83
15 %
788
The analysis of deferred tax assets and deferred tax liabilities is as follows:
Group
Company
2025
2024
2025
2024
Deferred tax assets
925
1,023
925
1,023
Deferred tax liability
-
-
-
-
925
1,023
925
1,023
The movement in the Group\u2019s and Company\u2019s deferred tax assets and liabilities (prior to and after offsetting the
balances) during the year was as follows:
Group
Credited
Credited
(debited)
(debited)
to income
to income
tax
tax
2023
expenses
2024
expenses
2025
Deferred tax assets
\u2013 Accrued charges
100
60
160
(23)
137
\u2013 Unused Investment relief
777
86
863
(75)
788
877
146
1,023
(98)
925
Deferred tax liabilities
\u2013 Investment relief
-
-
-
-
-
-
-
-
-
-
Deferred tax assets, net
877
146
1,023
(98)
925
Company
2023
Credited
(debited)
to income
tax
expenses
2024
Credited
(debited)
to income
tax
expenses
2025
Deferred tax assets
\u2013 Accrued charges
100
60
160
(23)
137
\u2013 Unused Investment relief
777
86
863
(75)
788
877
146
1,023
(98)
925
Deferred tax liabilities
-
-
-
-
-
\u2013 Investment relief
-
-
-
-
-
Deferred tax assets, net
877
146
1,023
(98)
925
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-43": { "value": "22. Income tax
Group
Company
2025
2024
2025
2024
Components of the income tax expense
Income tax expenses for the reporting year
(119)
793
(119)
790
Income tax expenses from dividends paid to natural
-
-
-
-
persons
Total current income tax expense
(119)
793
(119)
790
Recognition and reversal of temporary differences
98
(146)
98
(146)
Change in deferred tax
98
(146)
98
(146)
Income tax expense carried in profit or loss
(21)
647
(21)
644
Deferred income tax asset and liability as of 31 August 2024 and 31 August 2025 was accounted using tax rate of 16%. Investment projects implemented by the Company that are eligible for the corporate income tax relief under Article 46\u00b9 of the Law on Corporate Income Tax of the Republic of Lithuania amounted to EUR 2.0 million in the 2025 financial year (EUR 0.7 million in the 2024 financial year). In 2025, the Company, in accordance with the provisions of the Republic of Lithuania Law on Corporate Income Tax, utilized tax losses incurred in 2024 by a related party. The amount of tax losses transferred was EUR 2,500 thousand (the amount reducing the Company\u2019s taxable profit, applying the 15% tax rate, totals EUR 375 thousand). come tax expense disclosed in the statement of profit or loss and other comprehensive income may be reconciled to income tax expense that would arise using an enacted income tax rate applicable to profit before income tax. Group
2025
2024
Profit (loss) before tax
4,417
10,647
Tax calculated at a statutory 15% tax rate
15 %
663
15 %
1,597
Tax effects of:
- Expenses not deductible for tax purposes
0 %
195
0 %
202
- Income not subject to tax
0 %
(116)
0 %
(78)
- Income tax relief due to investment projects
(15 %)
(296)
(15 %)
(945)
- Transfer of group losses
(15 %)
(375)
-
-
Income tax expense carried in profit or loss
15 %
71
15 %
776
Company
2025
2024
Profit (loss) before tax
4,499
10,724
Tax calculated at a statutory 15% tax rate
15 %
675
15 %
1,609
Tax effects of:
- Expenses not deductible for tax purposes
0 %
195
0 %
202
- Income not subject to tax
0 %
(116)
0 %
(78)
- Income tax relief due to investment projects
(15 %)
(296)
(15 %)
(945)
- Transfer of group losses
(15 %)
(375)
-
-
Income tax expense carried in profit or loss
15 %
83
15 %
788
The analysis of deferred tax assets and deferred tax liabilities is as follows:
Group
Company
2025
2024
2025
2024
Deferred tax assets
925
1,023
925
1,023
Deferred tax liability
-
-
-
-
925
1,023
925
1,023
The movement in the Group\u2019s and Company\u2019s deferred tax assets and liabilities (prior to and after offsetting the balances) during the year was as follows: Group
Credited
Credited
(debited)
(debited)
to income
to income
tax
tax
2023
expenses
2024
expenses
2025
Deferred tax assets
\u2013 Accrued charges
100
60
160
(23)
137
\u2013 Unused Investment relief
777
86
863
(75)
788
877
146
1,023
(98)
925
Deferred tax liabilities
\u2013 Investment relief
-
-
-
-
-
-
-
-
-
-
Deferred tax assets, net
877
146
1,023
(98)
925
Company 2023 Credited (debited) to income tax expenses 2024 Credited (debited) to income tax expenses 2025 Deferred tax assets \u2013 Accrued charges 100 60 160 (23) 137 \u2013 Unused Investment relief 777 86 863 (75) 788 877 146 1,023 (98) 925 Deferred tax liabilities - - - - - \u2013 Investment relief - - - - - Deferred tax assets, net 877 146 1,023 (98) 925", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-44": { "value": "23. Earnings per share Basic and diluted earnings per share are calculated by dividing the net profit attributable to shareholders by the weighted average number of ordinary shares issued and paid during the year. There are no potential ordinary shares to be issued, therefore basic and diluted earnings per share are equal.
Group
Company
2025
2024
2025
2024
Net profit attributable to shareholders
4,438
10,000
4,520
10,080
Weighted average number of shares (thousand)
3,886
3,886
3,886
3,886
Basic earnings per share (in EUR)
1.14
2.57
1.16
2.59
There were no changes in the share capital of the Company during 2025 and 2024; therefore, the weighted average number of shares equals the total number of shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-348": { "value": "23. Earnings per share Basic and diluted earnings per share are calculated by dividing the net profit attributable to shareholders by the weighted average number of ordinary shares issued and paid during the year. There are no potential ordinary shares to be issued, therefore basic and diluted earnings per share are equal.
Group
Company
2025
2024
2025
2024
Net profit attributable to shareholders
4,438
10,000
4,520
10,080
Weighted average number of shares (thousand)
3,886
3,886
3,886
3,886
Basic earnings per share (in EUR)
1.14
2.57
1.16
2.59
There were no changes in the share capital of the Company during 2025 and 2024; therefore, the weighted average number of shares equals the total number of shares. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-45": { "value": "24. Financial risk management General part The Group and the Company are exposed to the following financial risks: liquidity risk, credit risk, foreign exchange risk and interest rate risk. This note provides information on the impact of these risks on the Group and the Company, the objectives, policies, and processes for assessing and managing these risks. The Group's and the Company's risk management is performed by the Group's management - it identifies and analyzes the risks faced by the Group and the Company, implements and maintains appropriate limits and controls. The Group and the Company strive to create a disciplined and constructive risk management environment in which all employees are aware of their roles and responsibilities. Financial instruments by category The financial risk management has been applied to the line items below: Category \u2013 Loans and receivables Group Company 2025 2024 2025 2024 Financial assets Loans granted - - - - Trade and other receivables, of which: 12,126 11,132 12,126 11,132 Other receivables after one year - - - - Receivables from customers 11,258 10,467 11,258 10,467 VAT refundable 868 665 868 665 Receivables from the Employment Service to the Ministry of Social Security and Labor - - - - Other receivables - - - - Cash and cash equivalents 322 3,867 274 3,865 12,448 14,999 12,400 14,997
Category \u2013 Financial liabilities
Group
Company
measured at amortised cost
2025
2024
2025
2024
Financial liabilities
Borrowings
27,443
33,269
27,443
33,269
Other financial liabilities
Trade and other payables, of which:
13,039
9,715
13,031
9,815
Trade debt
10,225
7,506
10,325
7,686
Amounts payable on fixed assets
353
91
353
91
Wages and related taxes
1,366
1,099
1,272
1,032
Dividends payable
1,061
986
1,061
986
Other amounts payable
34
33
20
20
40,482
42,984
40,474
43,084
Liquidity risk The Group\u2019s and the Company\u2019s policy is to maintain sufficient cash and cash equivalents or have available funding through an adequate amount of committed credit facilities to meet their commitments at a given date in accordance with their strategic plans. The Group\u2019s and the Company\u2019s liquidity (total current assets / total current liabilities) and quick ratios ((total current assets \u2013 inventories) / total current liabilities) as of 31 August 2025 were 1.25 and 0.69 (Group\u2019s), 1.24 and 0.68 (Company\u2019s) respectively (the Group\u2019s liquidity and quick ratio as of 31 August 2024 \u2013 1.28 and 0.79, and the Company\u2019s 1.12 and 0.61 respectively). The Group and the Company use borrowed capital in their operations. The tables below summarize repayments of loans and interest coverage to financial institutions by periods.
More
Group
Less than 3
3 to 12
than 5
months
months
1 to 5 years
years
Total
Loan repayments
502
3,910
20,524
7,470
32,406
Interest payments
1,066
1,460
3,820
38
6,384
Balance as of 31 August 2024
1,569
5,370
24,344
7,508
38,790
Loan repayments
968
2,903
23,327
-
27,198
Interest payments
334
919
2,131
-
3,384
Balance as of 31 August 2025
1,302
3,823
25,458
-
30,583
More
Company
Less than 3
3 to 12
than 5
months
months
1 to 5 years
years
Total
Loan repayments
502
3,910
20,524
7,470
32,406
Interest payments
1,066
1,460
3,820
38
6,384
Balance as of 31 August 2024
1,569
5,370
24,344
7,508
38,790
Loan repayments
968
2,903
23,327
-
27,198
Interest payments
334
919
2,131
-
3,384
Balance as of 31 August 2025
1,302
3,823
25,458
-
30,583
The amount of dividends payable by the Company accumulated from previous reporting periods increased during the 2025 financial year and amounted to EUR 1,061 thousand as of August 31, 2025 (EUR 985 thousand as of August 31, 2024) . Amounts payable to the Company's suppliers on demand as of August 31, 2025, amounted to EUR 83 thousand (EUR 153 thousand as of August 31, 2024). Amounts payable to the Group's suppliers on demand as of August 31, 2025, amounted to EUR 83 thousand (EUR 44 thousand as of August 31, 2024). Credit risk Credit risk is a risk that the Group and the Company will incur financial losses, if a buyer or other party fails to fulfil its contractual liabilities. This risk is mainly associated with the Group\u2019s and the Company\u2019s trade debtors. The Group and the Company have significant concentration of trading counterparties. The main customer of the Group and the Company \u2013 IKEA Supply AG \u2013 as of 31 August 2025 accounted for approximately 99% of the total Group\u2019s and Company\u2019s trade receivables (as of 31 August 2024 approximately 88%). Also, the major part of the Company\u2019s sales is with this customer (Note 17). The Group and the Company do not guarantee obligations of other parties. The maximum exposure to credit risk is represented by the carrying amount of each financial asset. Consequently, the Management of the Group and the Company considers that its maximum exposure is reflected by the amount of trade receivables recognized at the statement of financial position date. With respect to trade and other receivables that are neither impaired nor past due, there are no indications as of the reporting date that the debtors will not meet their payments obligations since receivables balances are monitored on an ongoing basis. On the date of the financial report there are no indications that the counterparts of trade receivables and other receivables, which are not due and not impaired, will not be able to fulfil any of their payment obligations, because the outstanding balances of receivables are regularly monitored and controlled. As of 1 September 2019, the Group and the Company assess the probability of default upon initial recognition of financial assets and at each reporting date considering whether the credit risk has significantly increased since initial recognition. To assess whether there has been a significant increase in credit risk, the Group and the Company compare the risk of default related to assets as at the reporting date to the risk of default on initial recognition. Credit risk is measured as the maximum credit exposure for each group of financial instruments and is equal to their carrying amount. The major credit risk relates to the carrying amount of each group of assets. The Group\u2019s sales and trade receivable amounts from main customers comprised:
Customers:
Sales
Trade receivables
Four or more years \"trading history with the Group\"
103,443
11,151
Less than four years \"trading history with the Group\"
776
107
Higher risk
-
-
Total gross carrying amount
104,219
11,258
The maximum exposure to credit risk of the Group\u2019s and the Company\u2019s cash and cash equivalents is equal to the fair value of cash and cash equivalents classified as cash and cash equivalents at the date of financial position statements preparation. The management of the Group and the Company considers that the risk arising from placement of cash and cash equivalents at bank accounts and other short-term financial instruments is not significant, as placements are made only in commercial banks in Lithuania which have high credit ratings. For calculation of the expected credit losses, trade receivables are categorised into separate groups according to credit risk characteristics. The amounts for each group are analysed by the number of days past due. As trade and other receivables usually do not include deposit or other collaterals, the ratio of expected losses coincides with the probability of default. The Group and the Company determine credit risk based on historical data, considering past due payments. The following table provides information about the Group\u2019s and the Company\u2019s exposure to credit risk and ECLs for trade receivables as at 31 August 2025:
Expected credit
Initial value
Impairment
Carrying amount
Not past due
losses, %
10,079
10,079
Past due for 1 to 30 days
0%
1,179
-
1,179
Past due for 31 to 60 days
1%
-
-
-
Past due for 61 to 120 days
2%
-
-
-
Past due for over 120 days
3%
-
-
-
Total
11,258
-
11,258
The Management had analyzed trade receivables. As of 2025 August 31 no impairments have been made to the Group's and the Company's trade receivables. (2024 August 31 no impairments have been made ). Foreign exchange risk Major currency risks of the Group and the Company occur due to the fact that the Group and the Company borrow foreign currency denominated funds and are involved in imports and exports. The Group\u2019s and the Company\u2019s policy is to match cash flows arising from highly probable future sales and purchases in each foreign currency. The Group and the Company do not use any financial instruments to manage their exposure to foreign exchange risk other than aiming to borrow in EUR. Financial assets and liabilities stated in various currencies as of 31 August 2025 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
12,448
43,287
12,400
43,356
SEK
-
-
-
-
PLN
-
6
-
6
12,448
43,293
12,400
43,362
Financial assets and liabilities stated in various currencies as of 31 August 2024 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
14,999
45,519
14,997
45 573
-
-
SEK
343
343
PLN
-
72
-
72
14,999
45,934
14,997
45,988
nterest rate risk Part of the Group\u2019s and the Company\u2019s financial debts and financial leases consists of obligations with variable interest rates (EURIBOR and the policy rate of the Swedish central bank), which creates an interest rate risk. As of August 31, 2025, financial obligations with variable interest rates accounted for 98% of the Group's and the Company's total financial debts and financial lease values (compared to 66% as of August 31, 2024). As of August 31, 2025, and August 31, 2024, the Group and the Company did not hold any financial instruments intended to manage interest rate risk. The table below calculates the impact of a 1 percentage point change in the variable interest rate on the Group's and the Company\u2019s results, based on the average financial debts and financial lease obligations for the 2024\u20132025 financial years.
Group
Company
Increase/
Effect on profit
Increase/
Effect on profit
decrease, %
before tax
decrease, %
before tax
2024
EUR
+1 %
(241)
+1 %
(241)
EUR
-1 %
241
-1 %
241
2025
EUR
+1 %
(256)
+1 %
(256)
EUR
-1 %
256
-1 %
256
Fair value of financial assets and liabilities The Group and the Company hold cash and make investments only in other short-term investing instruments of commercial banks in Lithuania with high credit ratings. Trade and other receivables, trade and other payables and borrowings. In the management\u2019s opinion, the carrying amounts of trade and other receivables, trade and other payables and borrowings approximate with the fair values, as trade and other receivables, trade and other payables are due within one year, and borrowings are subject to variable interest rates based on market EURIBOR conditions. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-299": { "value": "
Category \u2013 Financial liabilities
Group
Company
measured at amortised cost
2025
2024
2025
2024
Financial liabilities
Borrowings
27,443
33,269
27,443
33,269
Other financial liabilities
Trade and other payables, of which:
13,039
9,715
13,031
9,815
Trade debt
10,225
7,506
10,325
7,686
Amounts payable on fixed assets
353
91
353
91
Wages and related taxes
1,366
1,099
1,272
1,032
Dividends payable
1,061
986
1,061
986
Other amounts payable
34
33
20
20
40,482
42,984
40,474
43,084
Liquidity risk
The Group\u2019s and the Company\u2019s policy is to maintain sufficient cash and cash equivalents or have available funding
through an adequate amount of committed credit facilities to meet their commitments at a given date in accordance
with their strategic plans. The Group\u2019s and the Company\u2019s liquidity (total current assets / total current liabilities) and
quick ratios ((total current assets \u2013 inventories) / total current liabilities) as of 31 August 2025 were 1.25 and 0.69
(Group\u2019s), 1.24 and 0.68 (Company\u2019s) respectively (the Group\u2019s liquidity and quick ratio as of 31 August 2024 \u2013 1.28
and 0.79, and the Company\u2019s 1.12 and 0.61 respectively).
The Group and the Company use borrowed capital in their operations. The tables below summarize repayments of
loans and interest coverage to financial institutions by periods.
More
Group
Less than 3
3 to 12
than 5
months
months
1 to 5 years
years
Total
Loan repayments
502
3,910
20,524
7,470
32,406
Interest payments
1,066
1,460
3,820
38
6,384
Balance as of 31 August 2024
1,569
5,370
24,344
7,508
38,790
Loan repayments
968
2,903
23,327
-
27,198
Interest payments
334
919
2,131
-
3,384
Balance as of 31 August 2025
1,302
3,823
25,458
-
30,583
More
Company
Less than 3
3 to 12
than 5
months
months
1 to 5 years
years
Total
Loan repayments
502
3,910
20,524
7,470
32,406
Interest payments
1,066
1,460
3,820
38
6,384
Balance as of 31 August 2024
1,569
5,370
24,344
7,508
38,790
Loan repayments
968
2,903
23,327
-
27,198
Interest payments
334
919
2,131
-
3,384
Balance as of 31 August 2025
1,302
3,823
25,458
-
30,583
The amount of dividends payable by the Company accumulated from previous reporting periods increased during the 2025 financial year and amounted to EUR 1,061 thousand as of August 31, 2025 (EUR 985 thousand as of August 31, 2024) Amounts payable to the Company's suppliers on demand as of August 31, 2025, amounted to EUR 83 thousand (EUR 153 thousand as of August 31, 2024). Amounts payable to the Group's suppliers on demand as of August 31, 2025, amounted to EUR 83 thousand (EUR 44 thousand as of August 31, 2024). ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-300": { "value": "Credit risk Credit risk is a risk that the Group and the Company will incur financial losses, if a buyer or other party fails to fulfil its contractual liabilities. This risk is mainly associated with the Group\u2019s and the Company\u2019s trade debtors. The Group and the Company have significant concentration of trading counterparties. The main customer of the Group and the Company \u2013 IKEA Supply AG \u2013 as of 31 August 2025 accounted for approximately 99% of the total Group\u2019s and Company\u2019s trade receivables (as of 31 August 2024 approximately 88%). Also, the major part of the Company\u2019s sales is with this customer (Note 17). The Group and the Company do not guarantee obligations of other parties. The maximum exposure to credit risk is represented by the carrying amount of each financial asset. Consequently, the Management of the Group and the Company considers that its maximum exposure is reflected by the amount of trade receivables recognized at the statement of financial position date. With respect to trade and other receivables that are neither impaired nor past due, there are no indications as of the reporting date that the debtors will not meet their payments obligations since receivables balances are monitored on an ongoing basis. On the date of the financial report there are no indications that the counterparts of trade receivables and other receivables, which are not due and not impaired, will not be able to fulfil any of their payment obligations, because the outstanding balances of receivables are regularly monitored and controlled. As of 1 September 2019, the Group and the Company assess the probability of default upon initial recognition of financial assets and at each reporting date considering whether the credit risk has significantly increased since initial recognition. To assess whether there has been a significant increase in credit risk, the Group and the Company compare the risk of default related to assets as at the reporting date to the risk of default on initial recognition. Credit risk is measured as the maximum credit exposure for each group of financial instruments and is equal to their carrying amount. The major credit risk relates to the carrying amount of each group of assets. The Group\u2019s sales and trade receivable amounts from main customers comprised:
Customers:
Sales
Trade receivables
Four or more years \"trading history with the Group\"
103,443
11,151
Less than four years \"trading history with the Group\"
776
107
Higher risk
-
-
Total gross carrying amount
104,219
11,258
The maximum exposure to credit risk of the Group\u2019s and the Company\u2019s cash and cash equivalents is equal to the fair value of cash and cash equivalents classified as cash and cash equivalents at the date of financial position statements preparation. The management of the Group and the Company considers that the risk arising from placement of cash and cash equivalents at bank accounts and other short-term financial instruments is not significant, as placements are made only in commercial banks in Lithuania which have high credit ratings. For calculation of the expected credit losses, trade receivables are categorised into separate groups according to credit risk characteristics. The amounts for each group are analysed by the number of days past due. As trade and other receivables usually do not include deposit or other collaterals, the ratio of expected losses coincides with the probability of default. The Group and the Company determine credit risk based on historical data, considering past due payments. The following table provides information about the Group\u2019s and the Company\u2019s exposure to credit risk and ECLs for trade receivables as at 31 August 2025:
Expected credit
Initial value
Impairment
Carrying amount
Not past due
losses, %
10,079
10,079
Past due for 1 to 30 days
0%
1,179
-
1,179
Past due for 31 to 60 days
1%
-
-
-
Past due for 61 to 120 days
2%
-
-
-
Past due for over 120 days
3%
-
-
-
Total
11,258
-
11,258
The Management had analyzed trade receivables. As of 2025 August 31 no impairments have been made to the Group's and the Company's trade receivables. (2024 August 31 no impairments have been made ). ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-326": { "value": "The following table provides information about the Group\u2019s and the Company\u2019s exposure to credit risk and ECLs for trade receivables as at 31 August 2025
Expected credit
Initial value
Impairment
Carrying amount
Not past due
losses, %
10,079
10,079
Past due for 1 to 30 days
0%
1,179
-
1,179
Past due for 31 to 60 days
1%
-
-
-
Past due for 61 to 120 days
2%
-
-
-
Past due for over 120 days
3%
-
-
-
Total
11,258
-
11,258
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-301": { "value": "Foreign exchange risk Major currency risks of the Group and the Company occur due to the fact that the Group and the Company borrow foreign currency denominated funds and are involved in imports and exports. The Group\u2019s and the Company\u2019s policy is to match cash flows arising from highly probable future sales and purchases in each foreign currency. The Group and the Company do not use any financial instruments to manage their exposure to foreign exchange risk other than aiming to borrow in EUR. Financial assets and liabilities stated in various currencies as of 31 August 2025 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
12,448
43,287
12,400
43,356
SEK
-
-
-
-
PLN
-
6
-
6
12,448
43,293
12,400
43,362
Financial assets and liabilities stated in various currencies as of 31 August 2024 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
14,999
45,519
14,997
45 573
-
-
SEK
343
343
PLN
-
72
-
72
14,999
45,934
14,997
45,988
Interest rate risk
Part of the Group\u2019s and the Company\u2019s financial debts and financial leases consists of obligations with variable interest
rates (EURIBOR and the policy rate of the Swedish central bank), which creates an interest rate risk. As of August 31,
2025, financial obligations with variable interest rates accounted for 98% of the Group's and the Company's total
financial debts and financial lease values (compared to 66% as of August 31, 2024).
As of August 31, 2025, and August 31, 2024, the Group and the Company did not hold any financial instruments
intended to manage interest rate risk. The table below calculates the impact of a 1 percentage point change in the
variable interest rate on the Group's and the Company\u2019s results, based on the average financial debts and financial
lease obligations for the 2024\u20132025 financial years.
Group
Company
Increase/
Effect on profit
Increase/
Effect on profit
decrease, %
before tax
decrease, %
before tax
2024
EUR
+1 %
(241)
+1 %
(241)
EUR
-1 %
241
-1 %
241
2025
EUR
+1 %
(256)
+1 %
(256)
EUR
-1 %
256
-1 %
256
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-349": { "value": "Foreign exchange risk Major currency risks of the Group and the Company occur due to the fact that the Group and the Company borrow foreign currency denominated funds and are involved in imports and exports. The Group\u2019s and the Company\u2019s policy is to match cash flows arising from highly probable future sales and purchases in each foreign currency. The Group and the Company do not use any financial instruments to manage their exposure to foreign exchange risk other than aiming to borrow in EUR. Financial assets and liabilities stated in various currencies as of 31 August 2025 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
12,448
43,287
12,400
43,356
SEK
-
-
-
-
PLN
-
6
-
6
12,448
43,293
12,400
43,362
Financial assets and liabilities stated in various currencies as of 31 August 2024 were as follows (stated in EUR):
Group
Company
Assets
Liabilities
Assets
Liabilities
EUR
14,999
45,519
14,997
45 573
-
-
SEK
343
343
PLN
-
72
-
72
14,999
45,934
14,997
45,988
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-302": { "value": "Fair value of financial assets and liabilities The Group and the Company hold cash and make investments only in other short-term investing instruments of commercial banks in Lithuania with high credit ratings. Trade and other receivables, trade and other payables and borrowings. In the management\u2019s opinion, the carrying amounts of trade and other receivables, trade and other payables and borrowings approximate with the fair values, as trade and other receivables, trade and other payables are due within one year, and borrowings are subject to variable interest rates based on market EURIBOR conditions. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-46": { "value": "25. Capital management The Group\u2019s and the Company\u2019s capital includes share capital, legal reserve and retained earnings. The primary objective of the capital management is to ensure that the Group and the Company comply with externally imposed capital requirements. The Group and the Company manage their capital structure and make adjustments to it in the light of changes in economic conditions and the risk characteristics of their activities. 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 of capital management during the year ended 31 August 2025. The Company is obliged to keep its equity at no less than 50% of its share capital, as imposed by the Law on Companies of the Republic of Lithuania. The Group and the Company have externally imposed capital requirements from the bank. In September 2024, the Company refinanced its financial obligations to the European Bank for Reconstruction and Development (EBRD), AS \u201cCitadele Banka\u201d Lithuanian branch, K\u016aB \u201cPagalbos verslui fondas,\u201d and AB \u201cInvalda Privatus Kapitalas\u201d using newly obtained financing from AB Artea Bank. Under these agreements, the following covenants are established for the implementation of long-term loans and short-term financing instruments: Financial Ratios: a) Debt Service Coverage Ratio (DSCR) \u2013 not less than 1.2. When calculating the DSCR, dividends paid are added to the debt service amount. b) Short-term credit utilization ratio \u2013 not less than 0.8. This ratio is calculated as the amount of utilized short- term credit funds divided by the sum of inventories, trade receivables, cash and cash equivalents, less trade payables (including supplier credits for working capital). c) Equity ratio \u2013 not less than 0.3. It is calculated as the ratio of equity to total assets. d) Financial debt to earnings before interest, taxes, depreciation, and amortization (Debt / EBITDA) ratio \u2013 not higher than 5. The management monitors that the Company is in line with both above mentioned capital requirements. No other capital management instruments are used. The actual covenants of Artea Bankas AB and their implementation are presented below: \u2022 Debt Service Coverage Ratio (DSCR) \u2013 not less than 1.2. As of 31 August 2025, the Company\u2019s DSCR was 1.7. \u2022 Short-term credit utilization ratio \u2013 not less than 0.8. As of 31 August 2025, the Company\u2019s short-term credit utilization ratio was 0.38. This ratio is reported to Artea Bankas AB every month, based on preliminary data as of the last day of the previous month. During the reporting period, the short-term credit utilization ratios reported to Artea Bankas AB ranged from 0.00 to 0.38. \u2022 Equity ratio \u2013 not less than 0.3. As of 31 August 2025, the Company\u2019s equity ratio was 0.5. \u2022 Debt / EBITDA ratio \u2013 not higher than 5. As of 31 August 2025, the Company\u2019s Debt / EBITDA ratio was 2.4.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-303": { "value": "26. Related-party transactions The parties are considered related when one party has the possibility to control the other one or have significant influence over the other party in making financial and operating decisions. The related parties of the Company as of 31 August 2025 were: ARI-LUX UAB (the subsidiary), Invalda Privatus Kapitalas AB (ultimate shareholder) and all companies controlled by Invalda Privatus Kapitalas AB (Bordena UAB, \u0160vyt\u0117jimas UAB, Inreal UAB, Inreal Geo UAB, Geruvis UAB, Paneri\u0173 konversija UAB). (31 August 2024 were: ARI-LUX UAB (the subsidiary), Invalda Privatus Kapitalas AB (ultimate shareholder) and all companies controlled by Invalda Privatus Kapitalas AB (other related parties).) Transactions of the Group and the Company with related parties during 2025 and 2024 and the balances as of 31 August 2025 and 31 August 2024 were as follows: a) Sales and purchases of goods and services and year-end balances arising from these sales/purchases
2024
Group
Purchases
Sales
Receivables
Payables
UAB \u201ePaneri\u0173 konversija\u201c
278
-
-
-
UAB \u201eBordena\u201c
17,613
8,401
1,143
-
UAB \u201e\u0160vyt\u0117jimas\u201c
111
4
-
-
18,002
8,405
1,143
-
2024
Company
Purchases
Sales
Receivables
Payables
UAB \u201eARI-LUX\u201c
879
5
1
183
UAB \u201ePaneri\u0173 konversija\u201c
278
-
-
-
UAB \u201eBordena\u201c
17,613
8,401
1.143
-
UAB \u201e\u0160vyt\u0117jimas\u201c
111
4
-
-
18,882
8,410
1.144
183
2025
Group
Purchases
Sales
Receivables
Payables
UAB \u201ePaneri\u0173 konversija\u201c
322
-
-
375
UAB \u201eBordena\u201c
19,370
11,140
-
438
UAB \u201e\u0160vyt\u0117jimas\u201c
151
-
165
-
UAB \u201eLauko g\u0117lininkyst\u0117s bandym\u0173
4
-
-
-
stotis\u201c
19,847
11,140
165
813
2025
Company
Purchases
Sales
Receivables
Payables
UAB \u201cARI-LUX\u201d
858
4
-
60
UAB \u201ePaneri\u0173 konversija\u201c
322
-
-
375
UAB \u201eBordena\u201c
19,370
11,140
-
438
UAB \u201e\u0160vyt\u0117jimas\u201c
151
-
165
-
UAB \u201eLauko g\u0117lininkyst\u0117s bandym\u0173
4
-
-
-
stotis\u201c
20,705
11,144
165
873
In 2025 financial year sales to related parties comprised sale of raw materials (EUR 10,743 thousand), as well as rental income and other income. b) Loans from Invalda Privatus Kapitalas AB to Trenduva UAB, transferred to the Company after the merger of UAB Trenduva:
2025
2024
At 1 September
-
-
Non-current loans
-
3,000
Loan repayments received
-
-
Interest charged
9
105
Interest payable
-
572
At 31 August
9
3,677
Remuneration of the management and other payments The Company\u2019s General Manager, Chief Financial Officer, Head of Technical Services, Chief Operating Officer, Head of HR, Head of Purchasing, Strategic Projects Manager and Head of Business Development are considered to be the key management of the Group.
Group
Company
2025
2024
2025
2024
Wages, salaries
921
762
881
745
Social security
25
15
16
14
946
777
897
759
The management of the Group and the Company did not receive any loans, guarantees; no other payments or property transfers were made or accrued. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-327": { "value": "Remuneration of the management and other payments The Company\u2019s General Manager, Chief Financial Officer, Head of Technical Services, Chief Operating Officer, Head of HR, Head of Purchasing, Strategic Projects Manager and Head of Business Development are considered to be the key management of the Group.
Group
Company
2025
2024
2025
2024
Wages, salaries
921
762
881
745
Social security
25
15
16
14
946
777
897
759
The management of the Group and the Company did not receive any loans, guarantees; no other payments or property transfers were made or accrued. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-47": { "value": "27. Contingent liabilities As of 31 August 2025 the Group and the Company had no significant contingent liabilities. The tax authorities have a right to examine the Groups and the Company\u2019s books and accounting records at any time during the 3 years\u2019 period after the current tax year and account for additional taxes and fines. In the opinion of the Company\u2019s management currently there are no circumstances which would raise substantial liability in this respect.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } }, "fact-48": { "value": "28. Going concern In the completed 2025 financial year, the Company firmly established itself in a new business cycle \u2013 it demonstrated flexibility in adapting to changing conditions, enhanced its competitiveness, and maintained its strategic direction. The reduced-price strategy adopted for this period enabled the Company to compete effectively in the global market. The product portfolio and factory capacity utilization were expanded, resulting in growth in both sales revenue (+7.1%) and production volume (+40.1%). Compared to the previous financial year, profitability ratios were slightly lower; however, this outcome was anticipated and aligned with the Company\u2019s forecasts. During the year, the Company also focused on strengthening team competencies and expanding its energy independence. The team was expanded, opportunities for professional development were enhanced, and key projects were implemented \u2014 including the construction of a ground-mounted solar power plant, the renovation of the compressor station, and the installation of a waste heat recovery system. These and other investment projects not only contribute to the Company\u2019s current performance but are also aimed at further improving efficiency. The Company identifies this as a long-term strategic direction that drives competitiveness. The Company is continuously seeking new solutions and opportunities for further improvement. In the global demand environment, instability remains a relevant factor that has almost become a normal feature of market conditions. The introduction of new products, portfolio diversification, stable profitability, and solid cash flows currently enable the Company to better navigate market fluctuations. In the coming periods, the Company will continue to maintain its strategic direction, focusing on further improvement of internal processes, including deeper integration of the new enterprise resource planning (ERP) system, expansion of electricity generation capacity, and implementation of new technologies. Particular attention will remain on attracting, developing, and retaining specialists with strong engineering and technological competencies.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:529900MJDB8L13ZF6G26", "period": "2024-09-01T00:00:00/2025-09-01T00:00:00" } } } }