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"value": "The notes to the Consolidated Financial Statements
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accounting policies, decisions based on management\u2019s
judgment and uncertainties related to estimates
have been indicated with specific symbols.
Accounting policies
Management judgment and uncertainties
related to estimates
1. Basic information on the Group The Siili Solutions group (\u201cGroup\u201d) is an independent provider of information systems development services that provides services for companies and the public sector. The Group\u2019s parent company, Siili Solutions Plc, is a Finnish public limited company (Plc) providing AI-powered software development services. The parent company is domiciled in Helsinki and its registered address is Ruoholahdenkatu 21, FI-00180 Helsinki, Finland. Copies of the financial statements are available online at www.siili.com/en or at the company\u2019s registered address. At its meeting of 5 March 2026, the Board of Directors of the company approved these Consolidated Financial Statements for publication. Under the Finnish Limited- Liability Companies Act, the shareholders may either adopt or reject the financial statements at the Annual General Meeting (AGM) held after their publication. The AGM may also decide to amend the financial statements",
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adopt or reject the financial statements at the Annual
General Meeting (AGM) held after their publication. The
AGM may also decide to amend the financial statements.
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"value": "GENERAL ACCOUNTING POLICIES The general accounting policies of the Consolidated Financial Statements are described in this section. Accounting policies related to a specific note as well as descriptions of the use of management judgement and estimates are presented below as part of the relevant note. ACCOUNTING POLICY The Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (IFRS), in compliance with the IAS and IFRS standards and the respective SIC and IFRIC interpretations effective in the EU as at 31 December 2025. The International Financial Reporting Standards refer to standards and their interpretations adopted for application in the Finnish Accounting Act and ordinances issued thereunder, in accordance with the procedure laid down in EU Regulation N:o 1606/2002. The notes to the Consolidated Financial Statements are also compliant with the requirements of Finnish accounting and company legislation complementing the IFRS regulations. The Consolidated Financial Statements are prepared for the calendar year, which is the financial period of the Group\u2019s parent company and the subsidiaries. The Consolidated Financial Statements are prepared based on original acquisition costs, unless indicated otherwise in the accounting policy, and the numeric financial statements information is presented in terms of thousands of euros. CONSOLIDATION PRINCIPLES Subsidiaries The Consolidated Financial Statements comprise the financial statements of Siili Solutions Plc and its subsidiaries (together \u201cthe Group\u201d). Subsidiaries are entities controlled by the Group. Control exists when the Group is exposed to, or has the rights to, variable returns from its involvement with an entity and has the ability to affect those returns through its power over the entity. Mutual in-Group shareholdings have been eliminated by the acquisition method. The consideration transferred and the assumed identifiable assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition, excluding those related to the issuance of liability or equity instruments, are recognised as expenses. The consideration transferred does not include transactions treated separately from the acquisition, which are usually recognised through profit or loss. A contingent consideration or the consideration for a minority share has been measured at fair value at the time of acquisition and recognised as a liability. A contingent consideration or consideration for a minority share is measured at fair value on the closing date of each reporting period, and the difference is recognised through profit or loss. Acquired subsidiaries are consolidated into the Consolidated Financial Statements as from the date when the Group has acquired control, and disposed subsidiaries until the date when control ceases. All intra- group transactions, assets, liabilities, unrealised gains and internal distribution of profit are eliminated when preparing the Consolidated Financial Statements. In the context of gradually executed acquisitions, the previous holdings are measured at fair value, and the resulting gain or loss is recognised through profit or loss. When the Group forfeits control in a subsidiary, the remaining ownership is measured at fair value as at the date when control is given up, and the difference is recognised through profit or loss . All subsidiaries included in the Consolidated Financial Statements are wholly owned, except for Vala Group Oy, Supercharge Zrt. and Integrations Group Oy. On the financial statements date, the parent company owns 96.4% of shares in Vala Group Oy, 85% of shares in Supercharge Zrt. and 55% of shares in Integrations Group Oy. Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are 100% consolidated into the Consolidated Financial Statements, since the non-controlling shareholders of these companies have the right to surrender their ownership and the parent also has the right to redeem the shares subject to certain conditions. Therefore, the ownership of non-controlling shareholders is not presented separately from the equity or result attributable to the shareholders of the parent company . Functional and presentation currency Figures indicating the result and financial position of the Group\u2019s entities are presented in the main currency of each company\u2019s operating area (functional currency). The Consolidated Financial Statements are presented in euros, which is the functional and presentation currency of the Group\u2019s parent company. Figures presented in the financial statements are rounded to the nearest thousand euros, unless otherwise indicated. Therefore, the aggregated sum of individual figures may differ from the presented sum. Transactions in foreign currencies Transactions in foreign currencies are recognised in the functional currency of the Group companies, using the exchange rate of the transaction date. Monetary assets and liabilities in foreign currencies are translated into the functional currency applying the foreign exchange rates of the closing date of the reporting period. Non-monetary assets and liabilities in foreign currencies and measured at fair values are translated into the functional currency applying the foreign exchange rates of the fair value measurement date. Non-monetary items measured at initial acquisition cost are carried at the foreign exchange rate of the transaction date. Gains and losses arising from transactions in foreign currencies and the translation of monetary items are recognised through profit or loss. Translation of the financial statements of foreign Group companies The assets and liabilities of foreign Group companies, including goodwill arising from business combinations and fair value allocations, are translated into euros using the foreign exchange rates of the closing date of the reporting period. Income and expense items in the comprehensive income statements of foreign Group companies are translated into euros using the average foreign exchange rate of the reporting period. Translation differences arising from the elimination of the acquisition cost of foreign subsidiaries as well as equity items accumulated after acquisition are recognised in translation differences under equity. Changes in translation differences are recognised in other comprehensive income items. When a subsidiary is sold wholly or partly, residual translation differences are recognised through profit or loss under sales gain or loss. Operating profit The IAS 1 Standard \u201cPresentation of Financial Statements\u201d does not define the concept of operating profit. The company has defined operating profit as the net sum of revenue and other operating income less: \u2013 materials and services \u2013 employee benefit expenses \u2013 amortisation, depreciation and impairments, and \u2013 other operating expenses. Any other income statement items than those referred to above are presented under operating profit. ACCOUNTING POLICIES REQUIRING MANAGEMENT\u2019S JUDGMENT AND KEY UNCERTAINTIES RELATED TO ESTIMATES The preparation of the financial statements in compliance with the IFRS requires the Group\u2019s management to make certain estimates and decisions based on judgement. In particular, this concerns circumstances where valid IFRS standards provide alternative accounting, valuation and presentation methods. Management has used judgment in applying accounting policies that have the most significant effect on the amounts presented in the financial statements. In addition, management must make forward-looking estimates and assumptions whose outcomes may differ from the initial estimates and assumptions. Management\u2019s judgment pertaining to the selection and application of accounting policies The Group\u2019s management makes decisions based on judgment, which relate to the selection and application of accounting policies. The decisions based on judgement by the management of Siili Solutions in applying the accounting policies with the most significant effect on the amounts recognised in the Consolidated Financial Statements are related to the following areas: Note Judgement by management 6.1 Subsidiaries Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are consolidated 100% into the Consolidated Financial Statements instead of carving out the share attributable to non-controlling shareholders. Both of the parties have a redemption right which is recognised as a liability at fair value through profit or loss Key uncertainties related to estimates
Estimates made in connection with the preparation of
the financial statements are based on the management\u2019s
best estimate on the closing date of the financial year.
The estimates are based on previous experiences and
forward-looking assumptions considered the most
probable on the financial statements date. The Group
monitors the realisation of estimates and assumptions
and their drivers on an ongoing basis. Changes in
estimates and assumptions are reflected in reporting
on the financial year when the estimate or assumption
is revised as well as all subsequent financial years.
Key uncertainties related to assumptions and
estimates that could result in significant adjustment
to reported carrying amounts within the Group
during the next financial year are the following:
Note Nature of estimates and assumptions
5.6 Financial liabilities
and other interest-
bearing liabilities
Assessment of the fair values of minority
shares and contingent considerations from
business combinations .
NEW AND AMENDED STANDARDS APPLIED IN THE FINANCIAL YEAR Siili Solutions has applied the following amended standards effective as of 1 January 2025: Lack of Exchangeability \u2013 Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates (effective for financial years beginning on or after 1 January 2025, early application is permitted). The amendments require to apply a consistent approach in assessing whether a currency can be exchanged into another currency and, when it cannot, in determining the exchange rate to use and the disclosures to provide. The amendments to these Standards have not had a material impact on Siili Solutions\u2019 Consolidated Financial Statements. STANDARDS ISSUED BUT NOT YET EFFECTIVE * = not yet endorsed for use by the European Union as of 31 December 2025. In the financial year 2025, Siili Solutions has not yet applied the following new or reformed standards and interpretations already published by the IASB. The Group will adopt each standard and interpretation as from its effective date, or where the effective date is not the first day of the financial year, from the beginning of the financial year following the effective date. Of the reformed standards and interpretations, only IFRS 18 is expected to have a material impact on Siili Solutions\u2019 Consolidated Financial Statements. The other reformed standards or interpretations are not expected to have a material impact on Siili Solutions\u2019 Consolidated Financial Statements. Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures (effective for financial years beginning on or after 1 January 2026, early application is permitted) The amendments clarify that an entity is required to apply settlement date accounting when derecognising a financial asset or a financial liability; and permit an entity to deem a financial liability that is settled using an electronic payment system to be discharged before the settlement date if specified criteria are met. The amendments clarify the application guidance for assessing the contractual cash flow characteristics of financial assets, including financial assets with contractual terms that could change the timing or amount of contractual cash flows, for example, those with environmental, social and governance (ESG)-linked features, financial assets with non-recourse features and financial assets that are contractually linked instruments. Annual Improvements to IFRS Accounting Standards\u2014 Volume 11* (effective for financial years beginning on or after 1 January 2026, early application is permitted). The annual improvements process provides a mechanism for minor and non-urgent amendments to IFRS Accounting Standards to be grouped together and issued in one package annually. The amendments clarify the following standards: \u2013 IFRS 1 First-time Adoption of International Financial Reporting Standards \u2212 Hedge Accounting by a First- time Adopter \u2013 IFRS 7 Financial Instruments: Disclosures \u2212 Gain or loss on derecognition; Disclosure of differences between the fair value and the transaction price; Disclosures on credit risk \u2013 IFRS 9 Financial Instruments \u2212Derecognition of lease liabilities; Transaction price \u2013 IFRS 10 Consolidated Financial Statements \u2212 Determination of a \u2018de facto agent\u2019 \u2013 IAS 7 Statement of Cash Flows \u2212 Cost Method IFRS 18 Presentation and Disclosure in Financial Statements* (effective for financial years beginning on or after 1 January 2027, early application is permitted; endorsed for use by the European Union in February 2026). IFRS 18 will replace IAS 1 Presentation of Financial Statements. The key new requirements are as follows: \u2013 Income and expenses in the income statement to be classified into three new defined categories\u2014 operating, investing and financing\u2014and two new subtotals\u2014\u201cOperating profit or loss\u201d and \u201cProfit or loss before financing and income tax\u201d. \u2013 Disclosures about management-defined performance measures (MPMs) in the financial statements. MPMs are subtotals of income and expenses used in public communications to communicate management\u2019s view of the company\u2019s financial performance. \u2013 Disclosure of information based on enhanced general requirements on aggregation and disaggregation. In addition, specific requirements to disaggregate certain expenses, in the notes, will be required for companies that present operating expenses by function in the income statement. The adoption of IFRS 18 will affect the classification of income statement items in the Siili Group\u2019s Consolidated Financial Statements as well as the presentation of management-defined performance measures in the notes, effective from the financial year 2027. Based on our preliminary analysis, the application of IFRS 18 is expected to impact the consolidated income statement particularly in that changes in the fair value of contingent consideration liabilities, including the effect of discounting, will likely be presented as part of operating profit (whereas they are currently presented in financial income or expenses). In addition, classification changes may also affect other non-material items that are currently presented within financial items . Sale or Contribution of Assets between an Investor and its Associate or Joint Venture \u2013 Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures* (available for optional adoption, effective date deferred indefinitely) The amendments address the conflict between the existing guidance on consolidation and equity accounting and require full gain to be recognised when the assets transferred meet the definition of a \u2018business\u2019 under IFRS 3 Business Combinations",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-242": {
"value": "ACCOUNTING POLICY The Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (IFRS), in compliance with the IAS and IFRS standards and the respective SIC and IFRIC interpretations effective in the EU as at 31 December 2025. The International Financial Reporting Standards refer to standards and their interpretations adopted for application in the Finnish Accounting Act and ordinances issued thereunder, in accordance with the procedure laid down in EU Regulation N:o 1606/2002. The notes to the Consolidated Financial Statements are also compliant with the requirements of Finnish accounting and company legislation complementing the IFRS regulations. The Consolidated Financial Statements are prepared for the calendar year, which is the financial period of the Group\u2019s parent company and the subsidiaries. The Consolidated Financial Statements are prepared based on original acquisition costs, unless indicated otherwise in the accounting policy, and the numeric financial statements information is presented in terms of thousands of euros",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-243": {
"value": "The Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards (IFRS), in compliance with the IAS and IFRS standards and the respective SIC and IFRIC interpretations effective in the EU as at 31 December 2025. The International Financial Reporting Standards refer to standards and their interpretations adopted for application in the Finnish Accounting Act and ordinances issued thereunder, in accordance with the procedure laid down in EU Regulation N:o 1606/2002. The notes to the Consolidated Financial Statements are also compliant with the requirements of Finnish accounting and company legislation complementing the IFRS regulations",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-244": {
"value": "CONSOLIDATION PRINCIPLES Subsidiaries The Consolidated Financial Statements comprise the financial statements of Siili Solutions Plc and its subsidiaries (together \u201cthe Group\u201d). Subsidiaries are entities controlled by the Group. Control exists when the Group is exposed to, or has the rights to, variable returns from its involvement with an entity and has the ability to affect those returns through its power over the entity. Mutual in-Group shareholdings have been eliminated by the acquisition method. The consideration transferred and the assumed identifiable assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition, excluding those related to the issuance of liability or equity instruments, are recognised as expenses. The consideration transferred does not include transactions treated separately from the acquisition, which are usually recognised through profit or loss. A contingent consideration or the consideration for a minority share has been measured at fair value at the time of acquisition and recognised as a liability. A contingent consideration or consideration for a minority share is measured at fair value on the closing date of each reporting period, and the difference is recognised through profit or loss. Acquired subsidiaries are consolidated into the Consolidated Financial Statements as from the date when the Group has acquired control, and disposed subsidiaries until the date when control ceases. All intra- group transactions, assets, liabilities, unrealised gains and internal distribution of profit are eliminated when preparing the Consolidated Financial Statements. In the context of gradually executed acquisitions, the previous holdings are measured at fair value, and the resulting gain or loss is recognised through profit or loss. When the Group forfeits control in a subsidiary, the remaining ownership is measured at fair value as at the date when control is given up, and the difference is recognised through profit or loss All subsidiaries included in the Consolidated Financial Statements are wholly owned, except for Vala Group Oy, Supercharge Zrt. and Integrations Group Oy. On the financial statements date, the parent company owns 96.4% of shares in Vala Group Oy, 85% of shares in Supercharge Zrt. and 55% of shares in Integrations Group Oy. Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are 100% consolidated into the Consolidated Financial Statements, since the non-controlling shareholders of these companies have the right to surrender their ownership and the parent also has the right to redeem the shares subject to certain conditions. Therefore, the ownership of non-controlling shareholders is not presented separately from the equity or result attributable to the shareholders of the parent company 6.1 SUBSIDIARIES MANAGEMENT JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES The Group\u2019s management has applied particular judgment to the consolidation of Vala Group Oy, Supercharge Zrt. and Integration Group Oy in the Consolidated Financial Statements. As at the financial statements date, the Group owns 96.4% of Vala Group Oy, 85% of Supercharge Zrt. and 55% of Integrations Group Oy. Instead of separating the non-controlling interests, due to both parties\u2019 redemption right, a liability is recognised at fair value through profit or loss. Changes in group structure During the financial year, Siili Solutions Plc acquired an ownership stake of 55% in Integrations Group Oy and increased its ownership stake in its subsidiary Supercharge Zrt. to 85%. The Group\u2019s parent and subsidiary relationships as at 31 December 2025 are as follows: Name of the company Group\u2019s holding Domicile Siili Solutions Plc Parent Helsinki, Finland Siili One Oy 100% Helsinki, Finland Siili Spaiks Oy (dormant) 100% Helsinki, Finland Haallas Finland Oy 100% Joensuu, Finland Vala Group Oy 1 96.4% Helsinki, Finland Integrations Group Oy 55% Espoo, Finland Siili Auto Oy 100% Helsinki, Finland Subsidiaries owned by Siili Auto Oy Siili Solutions Sp. z o.o. 100% Wroc\u0142aw, Poland Siili Solutions GmbH 100% Berlin, Germany Siili Solutions Inc. 100% Delaware, USA Supercharge Zrt.(formerly Supercharge Kft.) 1 85% Budapest, Hungary Subsidiaries owned by Supercharge Zrt. Supercharge London Ltd. 85% London, United Kingdom Supercharge Netherlands B.V. 85% Amsterdam, Netherlands Supercharge GmbH 85% Vienna, Austria Subsidiaries owned by Supercharge London Ltd. Supercharge Inc. 85% Delaware, USA 1 Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are 100% consolidated into the Group",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-245": {
"value": "Subsidiaries The Consolidated Financial Statements comprise the financial statements of Siili Solutions Plc and its subsidiaries (together \u201cthe Group\u201d). Subsidiaries are entities controlled by the Group. Control exists when the Group is exposed to, or has the rights to, variable returns from its involvement with an entity and has the ability to affect those returns through its power over the entity. Mutual in-Group shareholdings have been eliminated by the acquisition method. The consideration transferred and the assumed identifiable assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition, excluding those related to the issuance of liability or equity instruments, are recognised as expenses. The consideration transferred does not include transactions treated separately from the acquisition, which are usually recognised through profit or loss. A contingent consideration or the consideration for a minority share has been measured at fair value at the time of acquisition and recognised as a liability. A contingent consideration or consideration for a minority share is measured at fair value on the closing date of each reporting period, and the difference is recognised through profit or loss. Acquired subsidiaries are consolidated into the Consolidated Financial Statements as from the date when the Group has acquired control, and disposed subsidiaries until the date when control ceases. All intra- group transactions, assets, liabilities, unrealised gains and internal distribution of profit are eliminated when preparing the Consolidated Financial Statements. In the context of gradually executed acquisitions, the previous holdings are measured at fair value, and the resulting gain or loss is recognised through profit or loss. When the Group forfeits control in a subsidiary, the remaining ownership is measured at fair value as at the date when control is given up, and the difference is recognised through profit or loss All subsidiaries included in the Consolidated Financial Statements are wholly owned, except for Vala Group Oy, Supercharge Zrt. and Integrations Group Oy. On the financial statements date, the parent company owns 96.4% of shares in Vala Group Oy, 85% of shares in Supercharge Zrt. and 55% of shares in Integrations Group Oy. Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are 100% consolidated into the Consolidated Financial Statements, since the non-controlling shareholders of these companies have the right to surrender their ownership and the parent also has the right to redeem the shares subject to certain conditions. Therefore, the ownership of non-controlling shareholders is not presented separately from the equity or result attributable to the shareholders of the parent company ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-246": {
"value": "In the context of gradually executed acquisitions,
the previous holdings are measured at fair value,
and the resulting gain or loss is recognised through
profit or loss. When the Group forfeits control in a
subsidiary, the remaining ownership is measured at
fair value as at the date when control is given up, and
the difference is recognised through profit or loss .
All subsidiaries included in the Consolidated Financial Statements are wholly owned, except for Vala Group Oy, Supercharge Zrt. and Integrations Group Oy. On the financial statements date, the parent company owns 96.4% of shares in Vala Group Oy, 85% of shares in Supercharge Zrt. and 55% of shares in Integrations Group Oy. Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are 100% consolidated into the Consolidated Financial Statements, since the non-controlling shareholders of these companies have the right to surrender their ownership and the parent also has the right to redeem the shares subject to certain conditions. Therefore, the ownership of non-controlling shareholders is not presented separately from the equity or result attributable to the shareholders of the parent company ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-247": {
"value": "Functional and presentation currency Figures indicating the result and financial position of the Group\u2019s entities are presented in the main currency of each company\u2019s operating area (functional currency). The Consolidated Financial Statements are presented in euros, which is the functional and presentation currency of the Group\u2019s parent company. Figures presented in the financial statements are rounded to the nearest thousand euros, unless otherwise indicated. Therefore, the aggregated sum of individual figures may differ from the presented sum",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-248": {
"value": "Translation of the financial statements of foreign Group
companies
The assets and liabilities of foreign Group companies,
including goodwill arising from business combinations
and fair value allocations, are translated into euros
using the foreign exchange rates of the closing date
of the reporting period. Income and expense items
in the comprehensive income statements of foreign
Group companies are translated into euros using the
average foreign exchange rate of the reporting period.
Translation differences arising from the elimination
of the acquisition cost of foreign subsidiaries as well
as equity items accumulated after acquisition are
recognised in translation differences under equity.
Changes in translation differences are recognised in
other comprehensive income items. When a subsidiary is
sold wholly or partly, residual translation differences are
recognised through profit or loss under sales gain or loss.
Functional and presentation currency
Figures indicating the result and financial position
of the Group\u2019s entities are presented in the main
currency of each company\u2019s operating area (functional
currency). The Consolidated Financial Statements
are presented in euros, which is the functional and
presentation currency of the Group\u2019s parent company.
Figures presented in the financial statements are
rounded to the nearest thousand euros, unless
otherwise indicated. Therefore, the aggregated sum of
individual figures may differ from the presented sum.
Transactions in foreign currencies
Transactions in foreign currencies are recognised in the
functional currency of the Group companies, using the
exchange rate of the transaction date. Monetary assets
and liabilities in foreign currencies are translated into
the functional currency applying the foreign exchange
rates of the closing date of the reporting period.
Non-monetary assets and liabilities in foreign currencies
and measured at fair values are translated into the
functional currency applying the foreign exchange rates
of the fair value measurement date. Non-monetary
items measured at initial acquisition cost are carried
at the foreign exchange rate of the transaction date.
Gains and losses arising from transactions in
foreign currencies and the translation of monetary
items are recognised through profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-249": {
"value": "Operating profit The IAS 1 Standard \u201cPresentation of Financial Statements\u201d does not define the concept of operating profit. The company has defined operating profit as the net sum of revenue and other operating income less: \u2013 materials and services \u2013 employee benefit expenses \u2013 amortisation, depreciation and impairments, and \u2013 other operating expenses. Any other income statement items than those referred to above are presented under operating profit. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-250": {
"value": "ACCOUNTING POLICIES REQUIRING
MANAGEMENT\u2019S JUDGMENT AND KEY
UNCERTAINTIES RELATED TO ESTIMATES
The preparation of the financial statements in
compliance with the IFRS requires the Group\u2019s
management to make certain estimates and decisions
based on judgement. In particular, this concerns
circumstances where valid IFRS standards provide
alternative accounting, valuation and presentation
methods. Management has used judgment in applying
accounting policies that have the most significant effect
on the amounts presented in the financial statements.
In addition, management must make forward-looking
estimates and assumptions whose outcomes may
differ from the initial estimates and assumptions.
Management\u2019s judgment pertaining to the selection and
application of accounting policies
The Group\u2019s management makes decisions
based on judgment, which relate to the selection
and application of accounting policies.
The decisions based on judgement by the management
of Siili Solutions in applying the accounting
policies with the most significant effect on the
amounts recognised in the Consolidated Financial
Statements are related to the following areas:
6.1 Subsidiaries Vala Group Oy, Supercharge Zrt. and Integrations Group Oy are consolidated 100% into the Consolidated Financial Statements instead of carving out the share attributable to non-controlling shareholders. Both of the parties have a redemption right which is recognised as a liability at fair value through profit or loss Key uncertainties related to estimates Estimates made in connection with the preparation of the financial statements are based on the management\u2019s best estimate on the closing date of the financial year. The estimates are based on previous experiences and forward-looking assumptions considered the most probable on the financial statements date. The Group monitors the realisation of estimates and assumptions and their drivers on an ongoing basis. Changes in estimates and assumptions are reflected in reporting on the financial year when the estimate or assumption is revised as well as all subsequent financial years. Key uncertainties related to assumptions and estimates that could result in significant adjustment to reported carrying amounts within the Group during the next financial year are the following: Note Nature of estimates and assumptions 5.6 Financial liabilities and other interest- bearing liabilities Assessment of the fair values of minority shares and contingent considerations from business combinations MANAGEMENT\u2019S JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES Carrying out an impairment test requires company management to make assumptions and estimates used as the basis for calculating the value of use of the cash-generating unit. Although company management finds its assumptions appropriate, actual future cash flows may deviate materially from the estimated cash flows. General uncertainty, together with volatility arising from macroeconomic and geopolitical factor, continues to affect our customers\u2019 investment decisions and, consequently, to have a negative impact on Siili\u2019s business. According to management\u2019s assessment, the uncertainty caused by these factors will continue to affect Siili\u2019s business operations and growth opportunities also during the current financial year. Management has taken into account the effects of these changes in the estimates applied to impairment testingMANAGEMENT JUDGMENT AND
UNCERTAINTIES RELATED TO ESTIMATES
Siili Solutions has lease contracts related to office
premises valid until further notice as well as lease
contracts including extension and termination
options. In assessing factors related to the lease
period, management has to make estimates and
assumptionsFor lease agreements valid until further
notice, the lease term is determined based on
management judgement, taking into account, for
example, the expected holding period, the location
of the asset, relocation costs and any related
contractual terms. Where necessary, the Company
determines the lease term to be three years, which
is considered to represent the foreseeable future.
MANAGEMENT JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES The measurement of assets acquired and liabilities assumed, contingent as well as additional considerations, and fair values thereof, requires management\u2019s judgment. Management believes that the estimates and assumptions applied are accurate enough to be used as the basis of fair value measurement. In addition, the Group reviews at least on every closing date of a financial year any indications of impairment in goodwill and the fair value of both tangible and intangible assets MANAGEMENT JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES The Group\u2019s management has applied particular judgment to the consolidation of Vala Group Oy, Supercharge Zrt. and Integration Group Oy in the Consolidated Financial Statements. As at the financial statements date, the Group owns 96.4% of Vala Group Oy, 85% of Supercharge Zrt. and 55% of Integrations Group Oy. Instead of separating the non-controlling interests, due to both parties\u2019 redemption right, a liability is recognised at fair value through profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-251": {
"value": "NEW AND AMENDED STANDARDS APPLIED
IN THE FINANCIAL YEAR
Siili Solutions has applied the following amended
standards effective as of 1 January 2025:
Lack of Exchangeability \u2013 Amendments to IAS 21 The
Effects of Changes in Foreign Exchange Rates (effective
for financial years beginning on or after 1 January 2025,
early application is permitted).
The amendments require to apply a consistent approach
in assessing whether a currency can be exchanged into
another currency and, when it cannot, in determining the
exchange rate to use and the disclosures to provide.
The amendments to these Standards have
not had a material impact on Siili Solutions\u2019
Consolidated Financial Statements.
STANDARDS ISSUED BUT NOT YET EFFECTIVE
* = not yet endorsed for use by the European
Union as of 31 December 2025.
In the financial year 2025, Siili Solutions has not yet
applied the following new or reformed standards and
interpretations already published by the IASB. The
Group will adopt each standard and interpretation
as from its effective date, or where the effective
date is not the first day of the financial year, from the
beginning of the financial year following the effective
date. Of the reformed standards and interpretations,
only IFRS 18 is expected to have a material impact on
Siili Solutions\u2019 Consolidated Financial Statements.
The other reformed standards or interpretations
are not expected to have a material impact on Siili
Solutions\u2019 Consolidated Financial Statements.
Classification and Measurement of Financial Instruments
\u2013 Amendments to IFRS 9 Financial
Instruments and IFRS 7 Financial Instruments:
Disclosures (effective for financial years beginning on or
after 1 January 2026, early application is permitted)
The amendments clarify that an entity
is required to apply settlement date
accounting when derecognising a
financial asset or a financial liability; and permit an
entity to deem a financial liability that is settled using an
electronic payment system to be discharged before
the settlement date if specified criteria are met. The
amendments clarify the application
guidance for assessing the contractual
cash flow characteristics of financial
assets, including financial assets with contractual terms
that could change the timing or amount of contractual
cash flows, for example, those with environmental,
social and governance (ESG)-linked features, financial
assets with non-recourse features and financial
assets that are contractually linked instruments.
Annual Improvements to IFRS Accounting Standards\u2014
Volume 11* (effective for financial years beginning on or
after 1 January 2026, early application is permitted).
The annual improvements process provides a
mechanism for minor and non-urgent amendments
to IFRS Accounting Standards to be grouped
together and issued in one package annually. The
amendments clarify the following standards:
\u2013 IFRS 1 First-time Adoption of International Financial
Reporting Standards \u2212 Hedge Accounting by a First-
time Adopter
\u2013 IFRS 7 Financial Instruments: Disclosures \u2212 Gain
or loss on derecognition; Disclosure of differences
between the fair value and the transaction price;
Disclosures on credit risk
\u2013 IFRS 9 Financial Instruments \u2212Derecognition of lease
liabilities; Transaction price
\u2013 IFRS 10 Consolidated Financial Statements \u2212
Determination of a \u2018de facto agent\u2019
\u2013 IAS 7 Statement of Cash Flows \u2212 Cost Method
IFRS 18 Presentation and Disclosure in Financial
Statements* (effective for financial years beginning on
or after 1 January 2027, early application is permitted;
endorsed for use by the European Union in February
2026).
IFRS 18 will replace IAS 1 Presentation of Financial
Statements. The key new requirements are as follows:
\u2013 Income and expenses in the income statement to
be classified into three new defined categories\u2014
operating, investing and financing\u2014and two new
subtotals\u2014\u201cOperating profit or loss\u201d and \u201cProfit or loss
before financing and income tax\u201d.
\u2013 Disclosures about management-defined performance
measures (MPMs) in the financial statements. MPMs
are subtotals of income and expenses used in public
communications to communicate management\u2019s view
of the company\u2019s financial performance.
\u2013 Disclosure of information based on enhanced general
requirements on aggregation and disaggregation. In
addition, specific requirements to disaggregate certain
expenses, in the notes, will be required for companies
that present operating expenses by function in the
income statement.
The adoption of IFRS 18 will affect the classification
of income statement items in the Siili Group\u2019s
Consolidated Financial Statements as well as the
presentation of management-defined performance
measures in the notes, effective from the financial
year 2027. Based on our preliminary analysis, the
application of IFRS 18 is expected to impact the
consolidated income statement particularly in that
changes in the fair value of contingent consideration
liabilities, including the effect of discounting, will
likely be presented as part of operating profit
(whereas they are currently presented in financial
income or expenses). In addition, classification
changes may also affect other non-material items
that are currently presented within financial items .
Sale or Contribution of Assets between an Investor and
its Associate or Joint Venture \u2013 Amendments
to IFRS 10 Consolidated Financial Statements and IAS
28 Investments in Associates and Joint
Ventures* (available for optional adoption, effective date
deferred indefinitely)
The amendments address the conflict
between the existing guidance on
consolidation and equity accounting
and require full gain to be recognised when the assets
transferred meet the definition of a \u2018business\u2019 under
IFRS 3 Business Combinations.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-252": {
"value": "NEW AND AMENDED STANDARDS APPLIED IN THE FINANCIAL YEAR Siili Solutions has applied the following amended standards effective as of 1 January 2025: Lack of Exchangeability \u2013 Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates (effective for financial years beginning on or after 1 January 2025, early application is permitted). The amendments require to apply a consistent approach in assessing whether a currency can be exchanged into another currency and, when it cannot, in determining the exchange rate to use and the disclosures to provide. The amendments to these Standards have not had a material impact on Siili Solutions\u2019 Consolidated Financial Statements. STANDARDS ISSUED BUT NOT YET EFFECTIVE * = not yet endorsed for use by the European Union as of 31 December 2025. In the financial year 2025, Siili Solutions has not yet applied the following new or reformed standards and interpretations already published by the IASB. The Group will adopt each standard and interpretation as from its effective date, or where the effective date is not the first day of the financial year, from the beginning of the financial year following the effective date. Of the reformed standards and interpretations, only IFRS 18 is expected to have a material impact on Siili Solutions\u2019 Consolidated Financial Statements. The other reformed standards or interpretations are not expected to have a material impact on Siili Solutions\u2019 Consolidated Financial Statements. Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures (effective for financial years beginning on or after 1 January 2026, early application is permitted) The amendments clarify that an entity is required to apply settlement date accounting when derecognising a financial asset or a financial liability; and permit an entity to deem a financial liability that is settled using an electronic payment system to be discharged before the settlement date if specified criteria are met. The amendments clarify the application guidance for assessing the contractual cash flow characteristics of financial assets, including financial assets with contractual terms that could change the timing or amount of contractual cash flows, for example, those with environmental, social and governance (ESG)-linked features, financial assets with non-recourse features and financial assets that are contractually linked instruments. Annual Improvements to IFRS Accounting Standards\u2014 Volume 11* (effective for financial years beginning on or after 1 January 2026, early application is permitted). The annual improvements process provides a mechanism for minor and non-urgent amendments to IFRS Accounting Standards to be grouped together and issued in one package annually. The amendments clarify the following standards: \u2013 IFRS 1 First-time Adoption of International Financial Reporting Standards \u2212 Hedge Accounting by a First- time Adopter \u2013 IFRS 7 Financial Instruments: Disclosures \u2212 Gain or loss on derecognition; Disclosure of differences between the fair value and the transaction price; Disclosures on credit risk \u2013 IFRS 9 Financial Instruments \u2212Derecognition of lease liabilities; Transaction price \u2013 IFRS 10 Consolidated Financial Statements \u2212 Determination of a \u2018de facto agent\u2019 \u2013 IAS 7 Statement of Cash Flows \u2212 Cost Method IFRS 18 Presentation and Disclosure in Financial Statements* (effective for financial years beginning on or after 1 January 2027, early application is permitted; endorsed for use by the European Union in February 2026). IFRS 18 will replace IAS 1 Presentation of Financial Statements. The key new requirements are as follows: \u2013 Income and expenses in the income statement to be classified into three new defined categories\u2014 operating, investing and financing\u2014and two new subtotals\u2014\u201cOperating profit or loss\u201d and \u201cProfit or loss before financing and income tax\u201d. \u2013 Disclosures about management-defined performance measures (MPMs) in the financial statements. MPMs are subtotals of income and expenses used in public communications to communicate management\u2019s view of the company\u2019s financial performance. \u2013 Disclosure of information based on enhanced general requirements on aggregation and disaggregation. In addition, specific requirements to disaggregate certain expenses, in the notes, will be required for companies that present operating expenses by function in the income statement. The adoption of IFRS 18 will affect the classification of income statement items in the Siili Group\u2019s Consolidated Financial Statements as well as the presentation of management-defined performance measures in the notes, effective from the financial year 2027. Based on our preliminary analysis, the application of IFRS 18 is expected to impact the consolidated income statement particularly in that changes in the fair value of contingent consideration liabilities, including the effect of discounting, will likely be presented as part of operating profit (whereas they are currently presented in financial income or expenses). In addition, classification changes may also affect other non-material items that are currently presented within financial items . Sale or Contribution of Assets between an Investor and its Associate or Joint Venture \u2013 Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures* (available for optional adoption, effective date deferred indefinitely) The amendments address the conflict between the existing guidance on consolidation and equity accounting and require full gain to be recognised when the assets transferred meet the definition of a \u2018business\u2019 under IFRS 3 Business Combinations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-253": {
"value": "The adoption of IFRS 18 will affect the classification of income statement items in the Siili Group\u2019s Consolidated Financial Statements as well as the presentation of management-defined performance measures in the notes, effective from the financial year 2027. Based on our preliminary analysis, the application of IFRS 18 is expected to impact the consolidated income statement particularly in that changes in the fair value of contingent consideration liabilities, including the effect of discounting, will likely be presented as part of operating profit (whereas they are currently presented in financial income or expenses). In addition, classification changes may also affect other non-material items that are currently presented within financial items ",
"dimensions": {
"concept": "ifrs-full:DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-254": {
"value": "CORRECTION OF PRIOR PERIOD ERROR
During the last quarter of the 2025 financial year, Siili identified a material error related to a single cost
accrual. The error affected other operating expenses in the income statement and other receivables in
the balance sheet during the financial years 2023\u20132025. The error has been corrected retrospectively
through equity to the extent that it relates to the financial years 2023\u20132024. The monetary impact of the
error for each financial year has been reliably determined. In this report, the comparative figures for 2024,
as well as the key figures for 2023 presented in the key figures section, have been adjusted in accordance
with the correction, and the adjusted line items in the tables have been marked with a footnote.
Impact of the correction on the financial line items of the comparative period
Impact of the correction
EUR 1,000 Previously reported value Adjustment Restated value
Consolidated income statement, Jan\u2013Dec 2024
Other operating expenses -12,045 -198 -12,244
Income taxes -67 40 -27
Profit for the period 3,449 -159 3,290
Consolidated statement of financial position, 31 Dec 2024
Other receivables 4,433 -465 3,969
Deferred tax assets 229 87 315
Current tax assets 902 6 908
Retained earnings 16,424 -372 16,052
Consolidated statement of changes in shareholders' equity, Jan\u2013Dec 2024
Retained earnings 1 Jan 2024 42,083 -213 41,870
Retained earnings 31 Dec 2024 41,592 -372 41,220
Earnings per share (EPS), Jan\u2013Dec 2024
Basic earnings per share, EUR 0.43 -0.02 0.41
Diluted earnings per share, EUR 0.43 -0.02 0.41
Impact of the correction on the reporting period
The portion of the error relating to the previously reported periods of the 2025 financial year (1 January\u201330 September
2025) has a profit impact of EUR \u2013103 thousand (other operating expenses EUR \u2013129 thousand and income
taxes EUR 26 thousand), and to that extent the correction has been included in the result for the final quarter.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-255": {
"value": "2.1 REVENUE ACCOUNTING POLICY Revenue is recognised in accordance IFRS 15 Revenue from the Contracts with Customers. Revenue recognised by the Group comprises sales revenue less indirect taxes in an amount it expects to be entitled to in exchange for the services transferred. The Group\u2019s revenue from contracts with customers consists of payments for the sale of information systems development services. The Group\u2019s significant income streams from contracts with customers consist of the sale of work, project deliveries, licence sales, maintenance and other services constituting distinct performance obligations. The Group recognises sales revenues on work sales billable by the hour, project deliveries, maintenance and the sale of other services over time as the service is being produced and control is transferred to the customer. In the sale of work, services promised in the contract are treated as a single performance obligation consisting of a series of distinct services, where the sale concerns products that are substantially the same and transferred under the same control transfer model over time. In recognising project revenues, the completion rate of the performance obligation is monitored throughout the whole project delivery. When the completion rate of a project delivery is determined, the work hours completed by the review date are compared to the total estimated number of work hours of the project. Revenue received from a project in the initial phase of a project delivery is only recognised up to the amount of costs incurred until the completion rate of the project can be determined reliably. Sales revenues from a project are only recognised up to an amount of costs incurred corresponding to the expected recoverable amount. If the contract for a project delivery includes contingent consideration, such as a target bonus or a rebate to be granted, the variable consideration will only be recognised as sales revenue up to an amount that very likely will not be subject to a significant reversal in the future. If the total costs of a project are likely to exceed the total revenues from the project, the expected loss will be recognised immediately as an expense. Revenue on licence sales is recognised, depending on the contract with the customer, either at a single point in time or over time. Licences recognised at a single point in time are treated as distinct performance obligations. The Group applies a practical expedient concerning the presentation of the transaction price allocated to performance obligations remaining on the reporting date, and it does not present remaining performance obligations on contracts that have an original expected duration of one year or less or whose recognised sales revenues correspond to the value of the output produced by the Group for the customer by the review date. The Group typically invoices sales revenues from customers at the end of the month of performance of the service, except for project deliveries, where invoicing takes place in accordance with the payment schedule defined in the contract with the customer. Invoices usually fall due within a month from the end of the month of performance of the service. If the Group transfers services to a customer before the customer has paid the consideration or a payment falls past due, the contract is presented as a receivable (contract asset) excluding items presented as trade receivables. If a customer pays the consideration or the Group has an unconditional right to the consideration before the service is transferred by the Group to the customer, the contract is presented in the financial statements as a contract liability. Income streams from contracts with customers do not include significant financing components or significant variable considerations. Siili Solutions does not incur such material incremental costs from entering into a contract with a customer that would meet the capitalisation criteria. Any incremental costs are written off as expenses when they have arisen, since the asset item capitalised based on them would be recognised as an expense at the latest within a year from the incurrence of the incremental cost . OPERATING SEGMENTS The Group has one reportable segment, and therefore one reportable segment, which provides its clients with information systems development services. The Group\u2019s highest operative decision maker is the Chief Executive Officer (CEO). Due to the business model, product portfolio, nature of operations and governance structure of Siili Solutions, the single reportable operating segment is the entire Group. Decisions concerning the Group\u2019s financial performance are based on EBITA. The figures for the reportable segment are equal to those for the Group. During the 2025 financial year, the Group had no customers whose share of external revenue exceeded 10% (in the 2024 financial year, one customer had a 10.6% share) Revenue EUR 1,000 2025 2024 Sales in Finland 78,036 79,420 Sales to abroad 30,039 32,479 Total 108,076 111,89 Non-current assets
EUR 1,000 2025 2024
(restated)
Sales in Finland
1
30,736 28,107
Sales to abroad 14,838 16,023
Total
1
45,574 44,130
Breakdown of revenue by income stream
EUR 1,000 2025 2024
Sales of work 91,859 96,396
Project deliveries 6,182 8,816
Licence sales 3,254 1,573
Maintenance and other services 6,780 5,114
Total 108,076 111,899
Assets and liabilities based on contracts with customers
EUR 1,000 2025 2024
Trade receivables (Note 4.1) 13,553 14,895
Contract-based assets (Note 4.1) 1,094 1,020
Contract-based liabilities (Note 4.2) 579 974
Total 15,226 16,889
Change in assets and liabilities based on contracts
with customers
EUR 1,000 2025 2024
Assets
Liabilities
Assets
Liabilities
Sales revenues for the
reporting period included
in contract-based liabilities
on 1 Jan.
- 974 - 1,310
Increase in considerations
from customers less
monetary amounts
recognised in the financial
year
- -395 - -336
Asset items transferred
into trade receivables
-1,210 - -1,419 -
Increases due to fulfilment
of performance obligation
2,304 - 2,439 -
Total 1,094 579 1,020 974
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-256": {
"value": "2.1 REVENUE ACCOUNTING POLICY Revenue is recognised in accordance IFRS 15 Revenue from the Contracts with Customers. Revenue recognised by the Group comprises sales revenue less indirect taxes in an amount it expects to be entitled to in exchange for the services transferred. The Group\u2019s revenue from contracts with customers consists of payments for the sale of information systems development services. The Group\u2019s significant income streams from contracts with customers consist of the sale of work, project deliveries, licence sales, maintenance and other services constituting distinct performance obligations. The Group recognises sales revenues on work sales billable by the hour, project deliveries, maintenance and the sale of other services over time as the service is being produced and control is transferred to the customer. In the sale of work, services promised in the contract are treated as a single performance obligation consisting of a series of distinct services, where the sale concerns products that are substantially the same and transferred under the same control transfer model over time. In recognising project revenues, the completion rate of the performance obligation is monitored throughout the whole project delivery. When the completion rate of a project delivery is determined, the work hours completed by the review date are compared to the total estimated number of work hours of the project. Revenue received from a project in the initial phase of a project delivery is only recognised up to the amount of costs incurred until the completion rate of the project can be determined reliably. Sales revenues from a project are only recognised up to an amount of costs incurred corresponding to the expected recoverable amount. If the contract for a project delivery includes contingent consideration, such as a target bonus or a rebate to be granted, the variable consideration will only be recognised as sales revenue up to an amount that very likely will not be subject to a significant reversal in the future. If the total costs of a project are likely to exceed the total revenues from the project, the expected loss will be recognised immediately as an expense. Revenue on licence sales is recognised, depending on the contract with the customer, either at a single point in time or over time. Licences recognised at a single point in time are treated as distinct performance obligations. The Group applies a practical expedient concerning the presentation of the transaction price allocated to performance obligations remaining on the reporting date, and it does not present remaining performance obligations on contracts that have an original expected duration of one year or less or whose recognised sales revenues correspond to the value of the output produced by the Group for the customer by the review date. The Group typically invoices sales revenues from customers at the end of the month of performance of the service, except for project deliveries, where invoicing takes place in accordance with the payment schedule defined in the contract with the customer. Invoices usually fall due within a month from the end of the month of performance of the service. If the Group transfers services to a customer before the customer has paid the consideration or a payment falls past due, the contract is presented as a receivable (contract asset) excluding items presented as trade receivables. If a customer pays the consideration or the Group has an unconditional right to the consideration before the service is transferred by the Group to the customer, the contract is presented in the financial statements as a contract liability. Income streams from contracts with customers do not include significant financing components or significant variable considerations. Siili Solutions does not incur such material incremental costs from entering into a contract with a customer that would meet the capitalisation criteria. Any incremental costs are written off as expenses when they have arisen, since the asset item capitalised based on them would be recognised as an expense at the latest within a year from the incurrence of the incremental cost . OPERATING SEGMENTS The Group has one reportable segment, and therefore one reportable segment, which provides its clients with information systems development services. The Group\u2019s highest operative decision maker is the Chief Executive Officer (CEO). Due to the business model, product portfolio, nature of operations and governance structure of Siili Solutions, the single reportable operating segment is the entire Group. Decisions concerning the Group\u2019s financial performance are based on EBITA. The figures for the reportable segment are equal to those for the Group. During the 2025 financial year, the Group had no customers whose share of external revenue exceeded 10% (in the 2024 financial year, one customer had a 10.6% share) Revenue EUR 1,000 2025 2024 Sales in Finland 78,036 79,420 Sales to abroad 30,039 32,479 Total 108,076 111,89 9 Non-current assets EUR 1,000 2025 2024 (restated) Sales in Finland 1 30,736 28,107 Sales to abroad 14,838 16,023 Total 1 45,574 44,130 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details Breakdown of revenue by income stream EUR 1,000 2025 2024 Sales of work 91,859 96,396 Project deliveries 6,182 8,816 Licence sales 3,254 1,573 Maintenance and other services 6,780 5,114 Total 108,076 111,899 Assets and liabilities based on contracts with customers EUR 1,000 2025 2024 Trade receivables (Note 4.1) 13,553 14,895 Contract-based assets (Note 4.1) 1,094 1,020 Contract-based liabilities (Note 4.2) 579 974 Total 15,226 16,889 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-257": {
"value": "ACCOUNTING POLICY
Revenue is recognised in accordance IFRS 15
Revenue from the Contracts with Customers.
Revenue recognised by the Group comprises sales
revenue less indirect taxes in an amount it expects to
be entitled to in exchange for the services transferred.
The Group\u2019s revenue from contracts with
customers consists of payments for the sale
of information systems development services.
The Group\u2019s significant income streams from
contracts with customers consist of the sale
of work, project deliveries, licence sales,
maintenance and other services constituting
distinct performance obligations.
The Group recognises sales revenues on work
sales billable by the hour, project deliveries,
maintenance and the sale of other services
over time as the service is being produced
and control is transferred to the customer.
In the sale of work, services promised in the
contract are treated as a single performance
obligation consisting of a series of distinct
services, where the sale concerns products that
are substantially the same and transferred under
the same control transfer model over time.
In recognising project revenues, the completion
rate of the performance obligation is monitored
throughout the whole project delivery. When
the completion rate of a project delivery is
determined, the work hours completed by the
review date are compared to the total estimated
number of work hours of the project.
Revenue received from a project in the initial phase
of a project delivery is only recognised up to the
amount of costs incurred until the completion rate
of the project can be determined reliably. Sales
revenues from a project are only recognised up to
an amount of costs incurred corresponding to the
expected recoverable amount. If the contract for a
project delivery includes contingent consideration,
such as a target bonus or a rebate to be granted,
the variable consideration will only be recognised as
sales revenue up to an amount that very likely will
not be subject to a significant reversal in the future.
If the total costs of a project are likely to exceed the
total revenues from the project, the expected loss
will be recognised immediately as an expense.
Revenue on licence sales is recognised,
depending on the contract with the customer,
either at a single point in time or over time.
Licences recognised at a single point in time are
treated as distinct performance obligations.
The Group applies a practical expedient concerning
the presentation of the transaction price allocated
to performance obligations remaining on the
reporting date, and it does not present remaining
performance obligations on contracts that have
an original expected duration of one year or less
or whose recognised sales revenues correspond
to the value of the output produced by the
Group for the customer by the review date.
The Group typically invoices sales revenues from
customers at the end of the month of performance
of the service, except for project deliveries, where
invoicing takes place in accordance with the payment
schedule defined in the contract with the customer.
Invoices usually fall due within a month from the
end of the month of performance of the service.
If the Group transfers services to a customer before
the customer has paid the consideration or a payment
falls past due, the contract is presented as a receivable
(contract asset) excluding items presented as trade
receivables. If a customer pays the consideration
or the Group has an unconditional right to the
consideration before the service is transferred by
the Group to the customer, the contract is presented
in the financial statements as a contract liability.
Income streams from contracts with customers
do not include significant financing components
or significant variable considerations.
Siili Solutions does not incur such material
incremental costs from entering into a contract
with a customer that would meet the capitalisation
criteria. Any incremental costs are written off
as expenses when they have arisen, since the
asset item capitalised based on them would be
recognised as an expense at the latest within a
year from the incurrence of the incremental cost .
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-258": {
"value": "Siili Solutions does not incur such material incremental costs from entering into a contract with a customer that would meet the capitalisation criteria. Any incremental costs are written off as expenses when they have arisen, since the asset item capitalised based on them would be recognised as an expense at the latest within a year from the incurrence of the incremental cost ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-259": {
"value": "OPERATING SEGMENTS
The Group has one reportable segment, and
therefore one reportable segment, which provides
its clients with information systems development
services. The Group\u2019s highest operative decision
maker is the Chief Executive Officer (CEO). Due
to the business model, product portfolio, nature
of operations and governance structure of Siili
Solutions, the single reportable operating segment
is the entire Group. Decisions concerning the
Group\u2019s financial performance are based on EBITA.
The figures for the reportable segment are equal
to those for the Group. During the 2025 financial
year, the Group had no customers whose share
of external revenue exceeded 10% (in the 2024
financial year, one customer had a 10.6% share)
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-260": {
"value": "OPERATING SEGMENTS The Group has one reportable segment, and therefore one reportable segment, which provides its clients with information systems development services. The Group\u2019s highest operative decision maker is the Chief Executive Officer (CEO). Due to the business model, product portfolio, nature of operations and governance structure of Siili Solutions, the single reportable operating segment is the entire Group. Decisions concerning the Group\u2019s financial performance are based on EBITA. The figures for the reportable segment are equal to those for the Group.",
"dimensions": {
"concept": "ifrs-full:FactorsUsedToIdentifyEntitysReportableSegments",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-261": {
"value": "The Group has one reportable segment, and therefore one reportable segment, which provides its clients with information systems development services. The Group\u2019s highest operative decision maker is the Chief Executive Officer (CEO). Due to the business model, product portfolio, nature of operations and governance structure of Siili Solutions, the single reportable operating segment is the entire Group. Decisions concerning the Group\u2019s financial performance are based on EBITA. The figures for the reportable segment are equal to those for the Group. During the 2025 financial year, the Group had no customers whose share of external revenue exceeded 10% (in the 2024 financial year, one customer had a 10.6% share) ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-262": {
"value": "2.2 MATERIALS AND SERVICES
Materials and services consist of subcontracting costs
and licence purchases due to the use of service labour.
EUR 1,000 2025 2024
Subcontracting services 20,640 21,906
Licence purchases 2,192 1,437
Total 22,832 23,344
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-263": {
"value": "2.3 EMPLOYEE BENEFIT EXPENSES ACCOUNTING POLICY The Group\u2019s pension plans are defined contribution plans. In a defined contribution plan, the Group makes fixed contributions into a separate entity, and the Group has no legal or constructive obligation to make further contributions. The contributions made to the defined contribution plans are charged to profit or loss under employee benefit expenses in the period to which the charge applies. Salaries, bonuses and other employee benefit expenses EUR 1,000 2025 2024 Salaries, wages and bonuses 57,040 57,960 Pension expenses 7,758 7,722 Share-based payments 134 189 Other personnel related costs 2,690 2,728 Total 67,621 68,600 CEO\u2019s and management\u2019s employee benefits EUR 1,000 2025 2024 CEO\u2019s salary and other short-term benefits 282 250 CEO\u2019s share-based payments 28 71 Other management\u2019s salaries and other short-term benefits 846 592 Other management\u2019s share-based payments 22 39 Total 1,179 951 1 Other management's salaries and other short-term benefits include benefits paid in connection with termination amounting to EUR 150 (0) thousand. CEO\u2019s and management\u2019s employment benefits are presented on an accrual basis. The CEO\u2019s retirement age is determined under Finnish law. Pension contributions for the CEO (under the Employees Pension Act (TyEL)) recognised in the financial year 2025 amounted to EUR 49 (43) thousand. Board of Directors\u2019 salaries and other remuneration EUR 1,000 2025 2024 Harry Brade, Chair of the Board 50 50 Jesse Maula, Deputy Chair of the Board 33 31 Henna M\u00e4kinen, Member of the Board (as of 3 April 2024) 34 25 Katarina Cantell, Member of the Board (as of 3 April 2024) 27 20 Sebastian Nystr\u00f6m, Member of the Board (as of 8 April 2025) 19 25 Tero Ojanper\u00e4, Member of the Board (as of 8 April 2025) 6 26 Anu Nissinen, Deputy Chair of the Board (until 3 April 2024) - 11 Kati Hagros, Member of the Board (until 3 April 2024) - 6 Total 168 168 Management and Board of Directors' benefits and remuneration in total 1,347 1,119",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-264": {
"value": "ACCOUNTING POLICY The Group\u2019s pension plans are defined contribution plans. In a defined contribution plan, the Group makes fixed contributions into a separate entity, and the Group has no legal or constructive obligation to make further contributions. The contributions made to the defined contribution plans are charged to profit or loss under employee benefit expenses in the period to which the charge applies",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-265": {
"value": "Number of Group personnel 2025 2024
Number of personnel at year-end 863 942
Average number of personnel 903 975
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-266": {
"value": "The Group has a share-based incentive scheme in
which payments are made in equity instruments.
The option scheme is a market-based incentive
scheme pursuant to IFRS 2. Benefits granted under
the schemes are measured at fair value at the time of
granting, and they are recognised as expenses evenly
over the vesting period. The profit and loss effects
of the schemes are presented in employee benefit
expenses whose counterpart is retained earnings.
The expense determined at the time of granting
the options is based on the Group\u2019s estimate of the
number of options assumed to vest at the end of the
vesting period. The Group updates its estimate of the
final number of options on the closing date of each
reporting period. The fair value of option schemes
is determined based on the Black-Scholes options
pricing model. When option rights are exercised,
the proceeds received from share subscriptions,
adjusted by transaction costs, if any, are entered
into the unrestricted equity fund in accordance
with the terms and conditions of the scheme.
Share savings plans Siili Solutions Plc has a share savings plan SiiliX Share, established for the personnel in 2018, and related option plans. The purpose of the share savings plan is to provide Siili Group\u2019s employees an opportunity to save part of their salary and use it to acquire shares in the company. By incentivising its employees to acquire and hold shares in the company, Siili seeks to strengthen the link between its shareholders and employees and to promote the longstanding commitment of its employees to the activities of the company. The share savings plan consists of savings periods beginning each year. Participants in the plan receive an option right in Siili Solutions Plc free of charge for every savings share they purchase in the savings period. As an exception, employees participating in a savings period of the plan for the first time receive two option rights for each savings share purchased. Subject to the release criterion set for the stock options being fulfilled, each stock option entitles its owner to subscribe for one new share in the company or an existing share held by the company in exchange for a share subscription price pursuant to the terms and conditions of the stock options for the savings period. The share subscription price for shares subscribed based on the stock options is the volume-weighted average trading price on Nasdaq Helsinki Ltd during the month specified in the terms and conditions for the savings period. In the financial year 2025, the company had the following share savings plans in force: 2021A, 2022A, 2023A, 2024A and 2025A. Share-based incentive schemes The Siili Group has a long-term share-based incentive scheme established in 2023 for key personnel of the Group. The purpose of the scheme is to harmonise the interests of the shareholders and key personnel to increase the value of the company, to make the key personnel committed to the company and provide them with a competitive remuneration scheme based on earning shares in the company and on the performance of the shares. The share-based incentive scheme includes three- year performance periods covering the financial years 2023\u22122025, 2024\u22122026 and 2025\u22122027. For the members of the Management Team, participation in the scheme is contingent on owning shares in Siili. The potential rewards under the scheme will be paid after the end of the earnings period, partly in company shares and partly in cash. The purpose of the cash component is to cover the taxes and tax- like payments incurred by the participant due to the reward. If a participant\u2019s employment or service contract with the company is terminated before the reward is paid, the reward is not, as a rule, paid. The reward payable under the share-based incentive scheme is based on the Group\u2019s adjusted EBITA, revenue and total shareholder return. The earnings period 2022\u20132024 of the share- based incentive scheme ended in the financial year 2025. Share rewards earned in the earnings period corresponded to 50,372 gross shares. A total of 27,256 net shares were given to the participants. The rewards were paid with treasury shares. The cash payments amounted to EUR 145 thousand. Matching share plan In 2025, the Siili Group established a matching share plan for its key personnel. The purpose of the scheme is to commit key personnel to the company and offer them a competitive incentive scheme based on the acquisition and accumulation of Siili Solutions shares, as well as to encourage them to invest personally in the company's shares. The plan also aims to align the goals of owners and key personnel in order to increase the company's value in the long term The matching period for the additional share scheme covers the years 2025\u20132027. Participation in the scheme is conditional on the acquisition of company shares. As a reward for their commitment, participants will receive a gross reward of two additional shares for every three shares allocated to the scheme. The rewards will be paid after the end of the matching period, and the employment or director contract must be valid at the time of payment. Assumptions made in the measurement of fair value Fair value of the option as measured at grant 6.06 Share price at the end of reporting period 4.63 Expected volatility 30.0% Contractual life (years) 3.2 Risk-free interest rate 2.2% Expected dividends 2.9% Effect of share-based payments on the result for the period EUR 1,000 2025 2024 Share-based payments 139 189 Cash-based payments - - Total 139 18 Option and share-based incentive schemes Key terms and conditions of the company\u2019s option and share-based incentive schemes are presented below Scheme Share savings plans Share-based incentive Matching share plan
Maximum number granted
1
250,000
607,000
1
160,000
1
Original subscription price on average 12.06 - -
Dividend deduction Yes - -
Current subscription price on average 11.52 - -
Vesting terms and conditions Employment or service
relationship and a release
criterion based on share price
performance in
option scheme 2021A.
Employment or service
relationship and adjusted
EBITA, revenue and total
shareholder return.
Employment or service
relationship and acquisition of
shares
End of subscription period 2025\u20132028 - -
Contractual life on average (years) 3.2 3.2 3.1
Remaining contractual life on average
(years)
1.4 1.7 2.4
Number of participants in the
programmes at
the end of the reporting period
438 107 17
Execution Paid in shares Paid in cash and shares Paid in cash and shares
1 The matching share plan and the 2023\u20132027 share-based incentive plan for the 2025\u20132027 performance period have a combined maximum of 160,000 shares. The aggregate maximum
number of shares under all plans is therefore 857,000 shares.
Share savings plans Share-based incentive Matching share plan
Number of options and share based
incentives 2025 2024 2025 2024 2025 2024
At the beginning of the financial year 87,275 56,309 273,924 253,986 0 0
New instruments granted 37,095 39,177 145,900 118,000 34,636 -
Forfeited -5,908 -4,834 -55,000 -47,800 -6,070 -
Executed - -2,183 - - - -
Expired -10,161 -1,194 -86,724 -50,262 - -
At the end of the financial year 108,301 87,275 278,100 273,924 28,566 0
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-267": {
"value": "The Group has a share-based incentive scheme in which payments are made in equity instruments. The option scheme is a market-based incentive scheme pursuant to IFRS 2. Benefits granted under the schemes are measured at fair value at the time of granting, and they are recognised as expenses evenly over the vesting period. The profit and loss effects of the schemes are presented in employee benefit expenses whose counterpart is retained earnings. The expense determined at the time of granting the options is based on the Group\u2019s estimate of the number of options assumed to vest at the end of the vesting period. The Group updates its estimate of the final number of options on the closing date of each reporting period. The fair value of option schemes is determined based on the Black-Scholes options pricing model. When option rights are exercised, the proceeds received from share subscriptions, adjusted by transaction costs, if any, are entered into the unrestricted equity fund in accordance with the terms and conditions of the scheme. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-268": {
"value": "2.5 OTHER OPERATING INCOME AND EXPENSES
Research and development costs Research costs are recognised through profit or loss in the financial year in which they arise. Development costs are capitalised in the statement of financial position only if the Group meets the criteria laid down in IAS 38 for the capitalisation of development costs. Capitalised development costs are amortised over their useful life. Amortisations are recognised for assets from the date when it is available for use. An asset that is not yet available for use is tested annually for impairment. Capitalised development costs are measured after initial recognition at cost less accumulated amortisation and impairment. Other development costs are recognised as expenses. Previously expensed development costs cannot be capitalised again in subsequent periods. Expensed research and development costs are included in the consolidated income statement in other operating expenses or employee benefit expenses . Other operating income EUR 1,000 2025 2024 Government grants 363 99 Other income items 87 199 Total 450 298 Other operating expenses EUR 1,000 2025 2024 (restated) Voluntary personnel expenses 1 2,502 2,376 Travel expenses 614 639 Lease and vehicle expenses 892 687 IT expenses 4,467 4,387 Marketing, sales promotion and communications expenses 832 955 Expert services 2,434 1,709 Other operating expenses 1,520 1,492 Total 1 13,260 12,244 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. Audit fees EUR 1,000 2025 2024 Group\u2019s auditor, KPMG Auditing 267 234 Statutory assurance opinions 62 17 Tax advisory - - Other services - 90 Total 329 341 Fees charged by KPMG Oy Ab are broken down as follows: auditing EUR 212 (190) thousand, statutory assurance opinions EUR 62 (17) thousand, including fees of 62 (13) thousand euros charged for the assurance of the sustainability report, and other advisory services EUR 0 (90) thousand. Fees charged by others than the group auditor amounted to EUR 2 (0) thousand . Research and development costs EUR 1,000 2025 2024 Research and development costs written off as expenses 1,826 674 Capitalised development costs 150 909 Total 1,976 1,583 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-269": {
"value": "2.5 OTHER OPERATING INCOME AND EXPENSES Other operating income includes revenue from operating activities not belonging to the principal activities of the company. ACCOUNTING POLICY Government grants Government grants are recognised when it is reasonably certain that they will be received and that the Group meets the requirements for receiving the grant. Government grants are recognised through profit or loss in the financial year when the right to receive the grant was established. The Group\u2019s government grants are presented in other operating income . Other operating income
EUR 1,000 2025 2024
Government grants 363 99
Other income items 87 199
Total 450 298
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-270": {
"value": "Government grants
Government grants are recognised when it is
reasonably certain that they will be received and that
the Group meets the requirements for receiving the
grant. Government grants are recognised through profit
or loss in the financial year when the right to receive
the grant was established. The Group\u2019s government
grants are presented in other operating income .
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-271": {
"value": "Government grants Government grants are recognised when it is reasonably certain that they will be received and that the Group meets the requirements for receiving the grant. Government grants are recognised through profit or loss in the financial year when the right to receive the grant was established. The Group\u2019s government grants are presented in other operating income Other operating income EUR 1,000 2025 2024 Government grants 363 99 Other income items 87 199 Total 450 298 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-272": {
"value": "Research and development costs Research costs are recognised through profit or loss in the financial year in which they arise. Development costs are capitalised in the statement of financial position only if the Group meets the criteria laid down in IAS 38 for the capitalisation of development costs. Capitalised development costs are amortised over their useful life. Amortisations are recognised for assets from the date when it is available for use. An asset that is not yet available for use is tested annually for impairment. Capitalised development costs are measured after initial recognition at cost less accumulated amortisation and impairment. Other development costs are recognised as expenses. Previously expensed development costs cannot be capitalised again in subsequent periods. Expensed research and development costs are included in the consolidated income statement in other operating expenses or employee benefit expenses . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-273": {
"value": ". Other operating income EUR 1,000 2025 2024 Government grants 363 99 Other income items 87 199 Total 450 298 Other operating expenses EUR 1,000 2025 2024 (restated) Voluntary personnel expenses 1 2,502 2,376 Travel expenses 614 639 Lease and vehicle expenses 892 687 IT expenses 4,467 4,387 Marketing, sales promotion and communications expenses 832 955 Expert services 2,434 1,709 Other operating expenses 1,520 1,492 Total 1 13,260 12,244 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. Audit fees EUR 1,000 2025 2024 Group\u2019s auditor, KPMG Auditing 267 234 Statutory assurance opinions 62 17 Tax advisory - - Other services - 90 Total 329 341 Fees charged by KPMG Oy Ab are broken down as follows: auditing EUR 212 (190) thousand, statutory assurance opinions EUR 62 (17) thousand, including fees of 62 (13) thousand euros charged for the assurance of the sustainability report, and other advisory services EUR 0 (90) thousand. Fees charged by others than the group auditor amounted to EUR 2 (0) thousand 2.5 OTHER OPERATING INCOME AND EXPENSES Other operating income includes revenue from operating activities not belonging to the principal activities of the company. ACCOUNTING POLICY Government grants Government grants are recognised when it is reasonably certain that they will be received and that the Group meets the requirements for receiving the grant. Government grants are recognised through profit or loss in the financial year when the right to receive the grant was established. The Group\u2019s government grants are presented in other operating income ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-274": {
"value": "Audit fees
EUR 1,000 2025 2024
Group\u2019s auditor, KPMG
Auditing 267 234
Statutory assurance opinions 62 17
Tax advisory - -
Other services - 90
Total 329 341
Fees charged by KPMG Oy Ab are broken down as
follows: auditing EUR 212 (190) thousand, statutory
assurance opinions EUR 62 (17) thousand, including fees
of 62 (13) thousand euros charged for the assurance
of the sustainability report, and other advisory services
EUR 0 (90) thousand. Fees charged by others than
the group auditor amounted to EUR 2 (0) thousand .
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-275": {
"value": "Research and development costs
EUR 1,000 2025 2024
Research and development costs written off
as expenses
1,826 674
Capitalised development costs 150 909
Total 1,976 1,583
Research and development costs Research costs are recognised through profit or loss in the financial year in which they arise. Development costs are capitalised in the statement of financial position only if the Group meets the criteria laid down in IAS 38 for the capitalisation of development costs. Capitalised development costs are amortised over their useful life. Amortisations are recognised for assets from the date when it is available for use. An asset that is not yet available for use is tested annually for impairment. Capitalised development costs are measured after initial recognition at cost less accumulated amortisation and impairment. Other development costs are recognised as expenses. Previously expensed development costs cannot be capitalised again in subsequent periods. Expensed research and development costs are included in the consolidated income statement in other operating expenses or employee benefit expenses ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-276": {
"value": "2.6 FINANCIAL INCOME AND EXPENSES ACCOUNTING POLICY Interest income and expenses are recognised using the effective interest rate method. Derivatives contracts concluded to hedge against interest rate risk as well as contingent considerations recognised on business combinations are measured at fair value through profit or loss. The accounting and valuation policies concerning financial assets and liabilities are described in more detail in Notes 3.5 Acquired businesses, 5.3 Fair values of financial assets and liabilities and 5.6 Financial liabilities and other interest-bearing liabilities . Financial income EUR 1,000 2025 2024 Interest income 76 217 Other financial income 3 5 Change in the fair value of contingent considerations and the unwinding of discounting 1 1,510 798 Foreign exchange gains 3 271 Total 1,592 1,291 Financial expenses 1 000 EUR 2025 2024 Interest expenses on financial liabilities measured at amortised cost -174 -112 Interest expenses on lease liabilities measured at amortised cost -149 -206 Interest derivatives -16 -57 Other interest expenses -10 -24 Change in the fair value of contingent considerations and the unwinding of discounting 1 -595 -970 Other financial expenses -20 -18 Foreign exchange losses -668 19 Total -1,632 -1,367 Total financial income and expenses -40 -76 1 For each agreement, the changes in fair value of the agremeent and the impact of the unwinding of discounting are combined and presented on the same line as a total effect on profit or loss, either in finance income or finance expenses. Financial items for the financial year included net income of EUR 829 thousand (\u2013171) arising from fair value adjustments and the unwinding of discounting on contingent consideration liabilities related to the acquisitions of Supercharge Zrt., Vala Group Oy and Integrations Group Oy, excluding foreign exchange effects. Interest rate expenses for the financial year on bank loans totalled EUR 174 (112) thousand.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-277": {
"value": "2.6 FINANCIAL INCOME AND EXPENSES ACCOUNTING POLICY Interest income and expenses are recognised using the effective interest rate method. Derivatives contracts concluded to hedge against interest rate risk as well as contingent considerations recognised on business combinations are measured at fair value through profit or loss. The accounting and valuation policies concerning financial assets and liabilities are described in more detail in Notes 3.5 Acquired businesses, 5.3 Fair values of financial assets and liabilities and 5.6 Financial liabilities and other interest-bearing liabilities . Financial income EUR 1,000 2025 2024 Interest income 76 217 Other financial income 3 5 Change in the fair value of contingent considerations and the unwinding of discounting 1 1,510 798 Foreign exchange gains 3 271 Total 1,592 1,291 Financial expenses
1 000 EUR
2025 2024
Interest expenses on financial liabilities
measured at amortised cost
-174 -112
Interest expenses on lease liabilities measured
at amortised cost
-149 -206
Interest derivatives -16 -57
Other interest expenses -10 -24
Change in the fair value of contingent
considerations and
the unwinding of discounting
1
-595 -970
Other financial expenses -20 -18
Foreign exchange losses -668 19
Total -1,632 -1,367
Total financial income and expenses -40 -76
Financial items for the financial year included net income of EUR 829 thousand (\u2013171) arising from fair value adjustments and the unwinding of discounting on contingent consideration liabilities related to the acquisitions of Supercharge Zrt., Vala Group Oy and Integrations Group Oy, excluding foreign exchange effects. Interest rate expenses for the financial year on bank loans totalled EUR 174 (112) thousand",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-278": {
"value": "ACCOUNTING POLICY
Interest income and expenses are recognised using
the effective interest rate method. Derivatives
contracts concluded to hedge against interest
rate risk as well as contingent considerations
recognised on business combinations are measured
at fair value through profit or loss. The accounting
and valuation policies concerning financial assets
and liabilities are described in more detail in
Notes 3.5 Acquired businesses, 5.3 Fair values of
financial assets and liabilities and 5.6 Financial
liabilities and other interest-bearing liabilities .
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-279": {
"value": "ACCOUNTING POLICY Interest income and expenses are recognised using the effective interest rate method. Derivatives contracts concluded to hedge against interest rate risk as well as contingent considerations recognised on business combinations are measured at fair value through profit or loss. The accounting and valuation policies concerning financial assets and liabilities are described in more detail in Notes 3.5 Acquired businesses, 5.3 Fair values of financial assets and liabilities and 5.6 Financial liabilities and other interest-bearing liabilities ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-280": {
"value": "ACCOUNTING POLICY Interest income and expenses are recognised using the effective interest rate method. Derivatives contracts concluded to hedge against interest rate risk as well as contingent considerations recognised on business combinations are measured at fair value through profit or loss. The accounting and valuation policies concerning financial assets and liabilities are described in more detail in Notes 3.5 Acquired businesses, 5.3 Fair values of financial assets and liabilities and 5.6 Financial liabilities and other interest-bearing liabilities . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-281": {
"value": "Derivatives contracts concluded to hedge against interest rate risk as well as contingent considerations recognised on business combinations are measured at fair value through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-282": {
"value": "Financial income
EUR 1,000 2025 2024
Interest income 76 217
Other financial income 3 5
Change in the fair value of contingent
considerations and the unwinding of discounting
1
1,510 798
Foreign exchange gains 3 271
Total 1,592 1,291
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-283": {
"value": "Financial income EUR 1,000 2025 2024 Interest income 76 217 Other financial income 3 5 Change in the fair value of contingent considerations and the unwinding of discounting 1 1,510 798 Foreign exchange gains 3 271 Total 1,592 1,291 Financial expenses 1 000 EUR 2025 2024 Interest expenses on financial liabilities measured at amortised cost -174 -112 Interest expenses on lease liabilities measured at amortised cost -149 -206 Interest derivatives -16 -57 Other interest expenses -10 -24 Change in the fair value of contingent considerations and the unwinding of discounting 1 -595 -970 Other financial expenses -20 -18 Foreign exchange losses -668 19 Total -1,632 -1,367 Total financial income and expenses -40 -76 1 For each agreement, the changes in fair value of the agremeent and the impact of the unwinding of discounting are combined and presented on the same line as a total effect on profit or loss, either in finance income or finance expenses. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-284": {
"value": "Financial income EUR 1,000 2025 2024 Interest income 76 217 Other financial income 3 5 Change in the fair value of contingent considerations and the unwinding of discounting 1 1,510 798 Foreign exchange gains 3 271 Total 1,592 1,291 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-285": {
"value": "Financial expenses 1 000 EUR 2025 2024 Interest expenses on financial liabilities measured at amortised cost -174 -112 Interest expenses on lease liabilities measured at amortised cost -149 -206 Interest derivatives -16 -57 Other interest expenses -10 -24 Change in the fair value of contingent considerations and the unwinding of discounting 1 -595 -970 Other financial expenses -20 -18 Foreign exchange losses -668 19 Total -1,632 -1,367 Total financial income and expenses -40 -76 1 For each agreement, the changes in fair value of the agremeent and the impact of the unwinding of discounting are combined and presented on the same line as a total effect on profit or loss, either in finance income or finance expenses. Financial items for the financial year included net income of EUR 829 thousand (\u2013171) arising from fair value adjustments and the unwinding of discounting on contingent consideration liabilities related to the acquisitions of Supercharge Zrt., Vala Group Oy and Integrations Group Oy, excluding foreign exchange effects. Interest rate expenses for the financial year on bank loans totalled EUR 174 (112) thousand.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-286": {
"value": "Interest expenses on financial liabilities measured at amortised cost -174 -112 Interest expenses on lease liabilities measured at amortised cost -149 -206 Interest derivatives -16 -57 Other interest expenses -10 -24 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-287": {
"value": "ACCOUNTING POLICY
Taxes recognised on the income statement
include current and deferred taxes. Taxes are
recognised through profit or loss except where
related to business combinations or items
directly entered into equity or other items in
the statement of comprehensive income.
The current tax charge is determined based
on the taxable income using the tax rate valid
(or substantively enacted) on the financial
statements date. This tax is adjusted with any
taxes relating to previous financial years.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-288": {
"value": "Deferred taxes are recognised for temporary
differences between the accounting value and tax
bases of assets and liabilities as well as tax-loss
carry forwards. Deferred taxes are determined
using tax rates in force on the closing date of the
reporting period or tax rates whose entry into
force has been approved by that date. Deferred
taxes are not recognised in respect of subsidiaries\u2019
retained earnings to the extent that the difference is
unlikely to be unwound in the foreseeable future.
As a rule, a deferred tax liability is recognised on
all temporary differences between the accounting
value and tax bases of assets and liabilities. As an
exception, no deferred tax liability is recognised on
investments in subsidiaries in circumstances where
the Group is able to choose the date of unwinding the
temporary difference, and the temporary difference
is unlikely to unwound in the foreseeable future.
However, deferred tax liability is not accounted for,
if it arises from the initial recognition of goodwill.
The most significant temporary differences arise
from adjustments made based on fair values
in connection with business acquisitions.
A deferred tax asset is recognised on deductible
temporary differences and tax-deductible losses.
A deferred tax asset is recorded on the basis of
losses up to the amount that it is probable that
the deferred tax asset can be used to offset
taxable income in the future. The criteria for the
recognition of deferred tax assets is assessed
on the closing date of each reporting period.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-289": {
"value": "Components of tax expenses
EUR 1,000 2025 2024
(restated)
Current tax
1
-907 -790
Tax for previous financial years 532 376
Change in deferred taxes
1
1,240 386
Total
1
865 -27
1 The comparative figures for 2024 have been adjusted from those published in the 2024
financial statements; see section 1 of the notes to the financial statements for details.
Reconciliation of the tax expense in the income statement and taxes according to the domestic 20% tax rate EUR 1,000 2025 2024 (restated) Profit before taxes 1 71 3,317 Taxes according to domestic tax rate 1 -14 -663 Foreign subsidiaries\u2019 different tax rates 104 269 Tax-free income 283 220 Non-deductible expenses -162 -306 Tax losses for the period, for which no deferred tax asset is recognised - - Utilisation of tax losses, for which no deferred tax asset is recognised 185 16 Tax for previous financial years 536 376 Other items -67 62 Total 1 865 -27 Effective tax rate 1 1,221% -0.8% 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. The effective tax rate for the financial years 2025 and 2024 was reduced by a retroactive tax deduction for research and development activities received by the Group in the UK 2.7 INCOME TAXES ACCOUNTING POLICY Taxes recognised on the income statement include current and deferred taxes. Taxes are recognised through profit or loss except where related to business combinations or items directly entered into equity or other items in the statement of comprehensive income. The current tax charge is determined based on the taxable income using the tax rate valid (or substantively enacted) on the financial statements date. This tax is adjusted with any taxes relating to previous financial years. Deferred taxes are recognised for temporary differences between the accounting value and tax bases of assets and liabilities as well as tax-loss carry forwards. Deferred taxes are determined using tax rates in force on the closing date of the reporting period or tax rates whose entry into force has been approved by that date. Deferred taxes are not recognised in respect of subsidiaries\u2019 retained earnings to the extent that the difference is unlikely to be unwound in the foreseeable future. As a rule, a deferred tax liability is recognised on all temporary differences between the accounting value and tax bases of assets and liabilities. As an exception, no deferred tax liability is recognised on investments in subsidiaries in circumstances where the Group is able to choose the date of unwinding the temporary difference, and the temporary difference is unlikely to unwound in the foreseeable future. However, deferred tax liability is not accounted for, if it arises from the initial recognition of goodwill. The most significant temporary differences arise from adjustments made based on fair values in connection with business acquisitions. A deferred tax asset is recognised on deductible temporary differences and tax-deductible losses. A deferred tax asset is recorded on the basis of losses up to the amount that it is probable that the deferred tax asset can be used to offset taxable income in the future. The criteria for the recognition of deferred tax assets is assessed on the closing date of each reporting period",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-290": {
"value": "Change in deferred tax assets
EUR 1,000
1 January
2025
Recognised through
profit or loss
Acquired
businesses
Translation
differences
31 December
2025
Lease liabilities 639 19 - - 658
Tax losses carried forward 294 1,042 - - 1,335
Other temporary difference 3 8 - - 11
Total deferred tax assets, gross 936 1,068 - - 2,004
Netting, deferred tax liabilities -620 - - - -620
Total deferred tax assets, net 315 - - - 1,384
EUR 1,000 1 January
2024
(restated)
Recognised through
profit or loss
Acquired
businesses
Translation
differences
31 December
2024
(restated)
Lease liabilities 771 -129 - -3 639
Tax losses carried forward
1
50 244 - - 294
Other temporary difference 3 0 - 0 3
Total deferred tax assets, gross
1
774 78 - -3 936
Netting, deferred tax liabilities -757 - - - -620
Total deferred tax assets, net
1
17 - - - 315
1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details.
Change in deferred tax liabilities
EUR 1,000
1 January
2025
Recognised through
profit or loss
Acquired
businesses
Translation
differences
31 December
2025
Measurement of intangible assets
at fair value in business combinations
820 -134 149 18 853
Right-of-use assets 620 - - - 620
Other temporary difference 137 - - - 137
Total deferred tax liabilities, gross 1,577 -134 149 18 1,609
Netting, deferred tax assets -620 -620
Total deferred tax liabilities, net 957 989
EUR 1,000
1 January
2024
Recognised through
profit or loss
Acquired
businesses
Translation
differences
31 December
2024
Measurement of intangible assets
at fair value in business combinations
981 -138 - -23 820
Right-of-use assets 757 -134 - -3 620
Other temporary difference 137 - - - 137
Total deferred tax liabilities, gross 1,875 -272 - -27 1,577
Netting, deferred tax assets -757 - - - -620
Total deferred tax liabilities, net 1,118 - - - 957
At the end of financial year 2025, the Group had
EUR 465 (647) thousand of unused tax losses, for
which no deferred tax asset had been recognised,
since the utilisation of the losses is uncertain in the
foreseeable future. These tax losses are related to
the Group\u2019s operations in Austria and the USA.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-291": {
"value": "Change in deferred tax assets EUR 1,000 1 January 2025 Recognised through profit or loss Acquired businesses Translation differences 31 December 2025 Lease liabilities 639 19 - - 658 Tax losses carried forward 294 1,042 - - 1,335 Other temporary difference 3 8 - - 11 Total deferred tax assets, gross 936 1,068 - - 2,004 Netting, deferred tax liabilities -620 - - - -620 Total deferred tax assets, net 315 - - - 1,384 EUR 1,000 1 January 2024 (restated) Recognised through profit or loss Acquired businesses Translation differences 31 December 2024 (restated) Lease liabilities 771 -129 - -3 639 Tax losses carried forward 1 50 244 - - 294 Other temporary difference 3 0 - 0 3 Total deferred tax assets, gross 1 774 78 - -3 936 Netting, deferred tax liabilities -757 - - - -620 Total deferred tax assets, net 1 17 - - - 315 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. Change in deferred tax liabilities EUR 1,000 1 January 2025 Recognised through profit or loss Acquired businesses Translation differences 31 December 2025 Measurement of intangible assets at fair value in business combinations 820 -134 149 18 853 Right-of-use assets 620 - - - 620 Other temporary difference 137 - - - 137 Total deferred tax liabilities, gross 1,577 -134 149 18 1,609 Netting, deferred tax assets -620 -620 Total deferred tax liabilities, net 957 989 EUR 1,000 1 January 2024 Recognised through profit or loss Acquired businesses Translation differences 31 December 2024 Measurement of intangible assets at fair value in business combinations 981 -138 - -23 820 Right-of-use assets 757 -134 - -3 620 Other temporary difference 137 - - - 137 Total deferred tax liabilities, gross 1,875 -272 - -27 1,577 Netting, deferred tax assets -757 - - - -620 Total deferred tax liabilities, net 1,118 - - - 957 At the end of financial year 2025, the Group had EUR 465 (647) thousand of unused tax losses, for which no deferred tax asset had been recognised, since the utilisation of the losses is uncertain in the foreseeable future. These tax losses are related to the Group\u2019s operations in Austria and the USA.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-292": {
"value": "2.8 EARNINGS PER SHARE Undiluted earnings per share Undiluted earnings per share are calculated by dividing net profit for the period attributable to the shareholders of the parent company by the weighted average number of shares outstanding. Undiluted earnings per share 2025 2024 (restated) Profit for the financial year, attributable to shareholders of the parent company, EUR 1,000 1 936 3,290 Weighted average number of shares during the period, thousand 8,116 8,112 Undiluted earnings per share (EUR/share) 1 0.12 0.41 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. Diluted earnings per share Diluted earnings per share (EPS) are calculated similarly to undiluted EPS, but the weighted average number of shares used for the undiluted EPS accounts for the diluting effect of all potential ordinary shares. Stock options included in the share savings plan are conditionally issued, and they are taken into account in calculating the diluted earnings per share. The options have a diluting effect when their subscription price is lower than the average market price of the share in the financial year or a shorter outstanding period. The diluting effect is the difference between the number of shares to be issued and the hypothetical number of shares that would have been issued at the average market price of the financial year. Diluted earnings per share 2025 2024 (restated) Profit for the financial year, attributable to shareholders of the parent company, EUR 1,000 1 936 3,290 Weighted average number of shares during the period, thousand 8,116 8,112 Effect of stock options, thousand 0 0 Weighted average number of shares used to calculate diluted EPS, thousand 8,116 8,112 Diluted earnings per share (EUR/share) 1 0.12 0.41 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details. Directed share issues Siili Solutions Oyj has not carried out directed share issues in the financial years 2025 or 2024",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-293": {
"value": "Undiluted earnings per share
Undiluted earnings per share are calculated by
dividing net profit for the period attributable to
the shareholders of the parent company by the
weighted average number of shares outstanding.
Diluted earnings per share
Diluted earnings per share (EPS) are calculated similarly
to undiluted EPS, but the weighted average number
of shares used for the undiluted EPS accounts for
the diluting effect of all potential ordinary shares.
Stock options included in the share savings plan are
conditionally issued, and they are taken into account in
calculating the diluted earnings per share. The options
have a diluting effect when their subscription price
is lower than the average market price of the share
in the financial year or a shorter outstanding period.
The diluting effect is the difference between the
number of shares to be issued and the hypothetical
number of shares that would have been issued at
the average market price of the financial year.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-294": {
"value": "Directed share issues
Siili Solutions Oyj has not carried out directed
share issues in the financial years 2025 or 2024.
The following table presents changes in the number
of shares and corresponding changes in equity.
EUR 1,000
Number of shares
(1,000) Share capital Treasury shares
Reserve for invested
unrestricted equity Total
1 January 2025 8,112 100 -461 26,765 26,403
Purchase of treasury shares -31 - -206 - -
Transfer of treasury shares 27 - 450 - -
31 December 2025 8,109 100 -217 26,765 26,647
Treasury shares held by the company 32
Total number of shares 8,140
1 January 2024 8,110 100 -461 26,748 26,387
Exercise of stock options
2 - - 17 17
31 December 2024 8,112 100 -461 26,765 26,403
Treasury shares held by the company 28
Total number of shares 8,140
Siili Solutions Plc has a single class of shares.
All shares have an equal voting right and an
entitlement to dividend and the company\u2019s assets.
The shares do not have a nominal value.
The total number of shares at the end of financial
year 2025 was 8,140,263 (8,140,263). All Siili
Solutions Plc\u2019s shares issued have been paid in full.
The Board of Directors was also authorised to decide on an issue of shares and an issue of special rights carrying entitlement to shares in accordance with chapter 10, section 1 of the Finnish Limited Liability Companies Act, in one or more tranches, either against consideration or free of charge. The maximum total number of shares issued, including shares issued on the basis of special rights, is 814,000, which corresponds to approximately 10% of all shares in the company. The Board of Directors may decide to issue new shares or to transfer treasury shares held by the company. The authorisation entitles the Board of Directors to decide on all terms and conditions for an issue of shares and an issue of special rights entitling their holders to shares, including the right to deviate from the shareholders\u2019 pre- emptive subscription right. The authorisation may be used for strengthening the company\u2019s balance sheet, for paying transaction prices related to acquisitions, in incentive plans or for other purposes decided by the Board of Directors. The authorisation is valid until the end of the next Annual General Meeting, but not beyond 30 June 2026. The authorisation replaces previous authorisations concerning the issuance of shares, option rights and other special rights entitling to shares",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-295": {
"value": "3. Investments and acquisitions 3.1 GOODWILL AND INTANGIBLE ASSETS ACCOUNTING POLICY Goodwill Goodwill is recognised on business combinations if the consideration transferred, interest of non- controlling shareholders in the acquiree and previously held interest in the acquiree exceed the fair value of the acquired net assets. Goodwill is not subject to amortisation. Goodwill is tested for impairment at on an annual basis and additionally whenever indications arise that goodwill may have been impaired. Goodwill is measured at cost less accumulated impairment losses. The Group\u2019s goodwill is allocated to three CGUs: Siili Solutions, Vala Group and Supercharge. Vala Group and Supercharge are CGUs separate from the rest of the Group, since they operate independently as profit centres. The Group\u2019s other business operations are run on a centralised basis, and also the management of the contract portfolio and allocation of the workforce to customers is made on a unified basis. As assessed by the Group\u2019s management, besides Vala Group and Supercharge, the Group does not have other independent and separate businesses or separate identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets . Customer relationships and other intangible assets Customer relationships and other fair value adjustments Existing customer relationships are recognised at fair value on the acquisition date. Customer contracts were acquired as part of business combinations in 2021\u22122025. Other fair value adjustments on business combinations include the Supercharge and Vala Group brands as well as a non-compete agreement. Other intangible assets An intangible asset capitalised in the statement of financial position at initial cost if the cost can be measured reliably and it is probable that the Group will receive future economic benefit from the asset. An intangible asset arising from development is capitalised if: \u2013 if the completion of the intangible asset is feasible so that the asset is available for the Group to use or sell \u2013 the Group intends to complete the intangible asset and use it or sell it \u2013 the Group can demonstrate how the intangible asset will generate probable future economic benefits \u2013 the Group can avail itself of adequate technical, financial and other resources to complete the development and to use or sell the completed intangible asset \u2013 the Group can measure reliably the expenditure attributable to the intangible asset during its development. The accounting treatment of cloud service arrangements depends on whether the cloud- based software is classified as an asset or a service contract. Arrangements where the company does not have control over the software are treated in accounting as service contracts providing the company the right to use the cloud service provider\u2019s applications during the contract period. Ongoing user right fees of the application software and configuration or tailoring costs are recognised in other operating expenses when the services are received. Prepayments to the cloud service provider for tailoring of software, where not distinct, are expensed during the contract period. A cloud computing arrangement classified as an intangible asset arises from certain implementation costs when the company controls the asset and it is separable from the underlying cloud service arrangement. Intangible assets with a limited economic life are amortised on a straight-line basis as expenses through profit or loss over their economic life and tested for impairment if there are indications of potential impairment. Amortisation of intangible assets, excluding goodwill, is recognised as expenses on a straight-line basis through profit or loss over their economic life from the date when the asset item is available for use. Amortisation periods of intangible assets: \u2013 Customer relationships 5\u201310 years \u2013 Brand 10 years \u2013 Development costs 5 years \u2013 Other tangible assets 5 years Sales gains and losses arising from the decommissioning and transfer of intangible assets are calculated as the difference between the consideration received from the transfer and the remaining acquisition cost, and they are recognised through profit or loss in the period when they arise ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-296": {
"value": "3.1 GOODWILL AND INTANGIBLE ASSETS
ACCOUNTING POLICY
Goodwill
Goodwill is recognised on business combinations
if the consideration transferred, interest of non-
controlling shareholders in the acquiree and
previously held interest in the acquiree exceed
the fair value of the acquired net assets.
Goodwill is not subject to amortisation. Goodwill
is tested for impairment at on an annual basis and
additionally whenever indications arise that goodwill
may have been impaired. Goodwill is measured
at cost less accumulated impairment losses.
The Group\u2019s goodwill is allocated to three CGUs: Siili
Solutions, Vala Group and Supercharge. Vala Group
and Supercharge are CGUs separate from the rest of
the Group, since they operate independently as profit
centres. The Group\u2019s other business operations are
run on a centralised basis, and also the management
of the contract portfolio and allocation of the
workforce to customers is made on a unified basis.
As assessed by the Group\u2019s management, besides
Vala Group and Supercharge, the Group does not
have other independent and separate businesses or
separate identifiable group of assets that generates
cash inflows that are largely independent of the
cash inflows from other assets or groups of assets .
Customer relationships and other intangible assets
Customer relationships and other
fair value adjustments
Existing customer relationships are recognised
at fair value on the acquisition date.
Customer contracts were acquired as part
of business combinations in 2021\u22122025.
Other fair value adjustments on business
combinations include the Supercharge and Vala
Group brands as well as a non-compete agreement.
Other intangible assets
An intangible asset capitalised in the statement of
financial position at initial cost if the cost can be
measured reliably and it is probable that the Group
will receive future economic benefit from the asset.
An intangible asset arising from
development is capitalised if:
\u2013 if the completion of the intangible asset is feasible so
that the asset is available for the Group to use or sell
\u2013 the Group intends to complete the intangible asset
and use it or sell it
\u2013 the Group can demonstrate how the intangible asset
will generate probable future economic benefits
\u2013 the Group can avail itself of adequate technical,
financial and other resources to complete the
development and to use or sell the completed
intangible asset
\u2013 the Group can measure reliably the expenditure
attributable to the intangible asset during its
development.
The accounting treatment of cloud service
arrangements depends on whether the cloud-
based software is classified as an asset or a service
contract. Arrangements where the company does
not have control over the software are treated
in accounting as service contracts providing the
company the right to use the cloud service provider\u2019s
applications during the contract period. Ongoing
user right fees of the application software and
configuration or tailoring costs are recognised
in other operating expenses when the services
are received. Prepayments to the cloud service
provider for tailoring of software, where not distinct,
are expensed during the contract period. A cloud
computing arrangement classified as an intangible
asset arises from certain implementation costs when
the company controls the asset and it is separable
from the underlying cloud service arrangement.
Intangible assets with a limited economic
life are amortised on a straight-line basis as
expenses through profit or loss over their
economic life and tested for impairment if there
are indications of potential impairment.
Amortisation of intangible assets, excluding goodwill,
is recognised as expenses on a straight-line basis
through profit or loss over their economic life from
the date when the asset item is available for use.
Amortisation periods of intangible assets:
\u2013 Customer relationships 5\u201310 years
\u2013 Brand 10 years
\u2013 Development costs 5 years
\u2013 Other tangible assets 5 years
Sales gains and losses arising from the
decommissioning and transfer of intangible assets
are calculated as the difference between the
consideration received from the transfer and the
remaining acquisition cost, and they are recognised
through profit or loss in the period when they arise .
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-297": {
"value": "Goodwill Goodwill is recognised on business combinations if the consideration transferred, interest of non- controlling shareholders in the acquiree and previously held interest in the acquiree exceed the fair value of the acquired net assets. Goodwill is not subject to amortisation. Goodwill is tested for impairment at on an annual basis and additionally whenever indications arise that goodwill may have been impaired. Goodwill is measured at cost less accumulated impairment losses. The Group\u2019s goodwill is allocated to three CGUs: Siili Solutions, Vala Group and Supercharge. Vala Group and Supercharge are CGUs separate from the rest of the Group, since they operate independently as profit centres. The Group\u2019s other business operations are run on a centralised basis, and also the management of the contract portfolio and allocation of the workforce to customers is made on a unified basis. As assessed by the Group\u2019s management, besides Vala Group and Supercharge, the Group does not have other independent and separate businesses or separate identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets ACCOUNTING POLICY Business combinations are accounted for using the cost method. The consideration paid in connection with a business combination, contingent consideration if any, and the assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition are recognised as expense for the financial year. Non-controlling interests in the acquiree are measured at fair value on each reporting date, and any fair value adjustment is recognised through profit or loss. Non-controlling interests are presented as liabilities recognised through profit or loss in circumstances where both parties have a concurrent purchase option and redemption right concerning non-controlling interests. In business combinations, goodwill is recognised at the excess of the sum of consideration transferred and the fair value of any non- controlling interests in the acquiree, over the fair value of the net identifiable assets acquired",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-298": {
"value": "Goodwill Goodwill is recognised on business combinations if the consideration transferred, interest of non- controlling shareholders in the acquiree and previously held interest in the acquiree exceed the fair value of the acquired net assets. Goodwill is not subject to amortisation. Goodwill is tested for impairment at on an annual basis and additionally whenever indications arise that goodwill may have been impaired. Goodwill is measured at cost less accumulated impairment losses. The Group\u2019s goodwill is allocated to three CGUs: Siili Solutions, Vala Group and Supercharge. Vala Group and Supercharge are CGUs separate from the rest of the Group, since they operate independently as profit centres. The Group\u2019s other business operations are run on a centralised basis, and also the management of the contract portfolio and allocation of the workforce to customers is made on a unified basis. As assessed by the Group\u2019s management, besides Vala Group and Supercharge, the Group does not have other independent and separate businesses or separate identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-299": {
"value": "Goodwill Goodwill is recognised on business combinations if the consideration transferred, interest of non- controlling shareholders in the acquiree and previously held interest in the acquiree exceed the fair value of the acquired net assets. Goodwill is not subject to amortisation. Goodwill is tested for impairment at on an annual basis and additionally whenever indications arise that goodwill may have been impaired. Goodwill is measured at cost less accumulated impairment losses. The Group\u2019s goodwill is allocated to three CGUs: Siili Solutions, Vala Group and Supercharge. Vala Group and Supercharge are CGUs separate from the rest of the Group, since they operate independently as profit centres. The Group\u2019s other business operations are run on a centralised basis, and also the management of the contract portfolio and allocation of the workforce to customers is made on a unified basis. As assessed by the Group\u2019s management, besides Vala Group and Supercharge, the Group does not have other independent and separate businesses or separate identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets . Goodwill and intangible assets
EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total
Acquisition cost 1 Jan 2025 31,868 13,016 3,187 1,910 468 - 50,449
Additions through business combinations 1,341 930 - - - - 2,271
Additions - - - - 150 26 177
Disposals - - - - - - -
Translation differences 567 246 112 22 - - 947
Reclassifications between items - - - - - - -
Acquisition cost 31 Dec 2025 33,776 14,191 3,299 1,933 618 26 53,844
Accumulated amortisation and impairment 1 Jan 2025 - 8,193 2,168 349 197 - 10,907
Amortisation - 1,051 171 284 192 - 1,698
Additions through business combinations - - - - - -
Disposals - - - - - -
Translation differences - 106 49 - -1 - 154
Accumulated amortisation and impairment 31 Dec 2025
- 9,350 2,387 634 388 - 12,759
Carrying amount 31 Dec 2025 33,776 4,841 912 1 299 230 26 41,084
EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total
Acquisition cost 1 Jan 2024 32,490 13,285 3,310 813 468 190 50,555
Additions through business combinations
1
- - - - - - -
Additions - - - 615 - 307 922
- - - - - - -
Translation differences -622 -269 -123 - -0 - -1,014
Reclassifications between items - - - 497 - -497 -
Acquisition cost 31 Dec 2024 31,868 13,016 3,187 1,910 468 0 50,449
Accumulated amortisation and impairment 1 Jan 2024
- 7,379 2,037 142 104 - 9,662
Amortisation - 905 172 208 93 - 1,378
Additions through business combinations
2
- - - - - - -
- - - - - - -
Translation differences - -91 -42 - -1 - -133
Accumulated amortisation and impairment 31 Dec 2024
- 8,193 2,168 349 197 - 10,907
Carrying amount 31 Dec 2024 31,868 4,823 1,019 1,561 270 - 39,541
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-300": {
"value": "Customer relationships and other intangible assets Customer relationships and other fair value adjustments Existing customer relationships are recognised at fair value on the acquisition date. Customer contracts were acquired as part of business combinations in 2021\u22122025. Other fair value adjustments on business combinations include the Supercharge and Vala Group brands as well as a non-compete agreement. Other intangible assets An intangible asset capitalised in the statement of financial position at initial cost if the cost can be measured reliably and it is probable that the Group will receive future economic benefit from the asset. An intangible asset arising from development is capitalised if: \u2013 if the completion of the intangible asset is feasible so that the asset is available for the Group to use or sell \u2013 the Group intends to complete the intangible asset and use it or sell it \u2013 the Group can demonstrate how the intangible asset will generate probable future economic benefits \u2013 the Group can avail itself of adequate technical, financial and other resources to complete the development and to use or sell the completed intangible asset \u2013 the Group can measure reliably the expenditure attributable to the intangible asset during its development. The accounting treatment of cloud service arrangements depends on whether the cloud- based software is classified as an asset or a service contract. Arrangements where the company does not have control over the software are treated in accounting as service contracts providing the company the right to use the cloud service provider\u2019s applications during the contract period. Ongoing user right fees of the application software and configuration or tailoring costs are recognised in other operating expenses when the services are received. Prepayments to the cloud service provider for tailoring of software, where not distinct, are expensed during the contract period. A cloud computing arrangement classified as an intangible asset arises from certain implementation costs when the company controls the asset and it is separable from the underlying cloud service arrangement. Intangible assets with a limited economic life are amortised on a straight-line basis as expenses through profit or loss over their economic life and tested for impairment if there are indications of potential impairment. Amortisation of intangible assets, excluding goodwill, is recognised as expenses on a straight-line basis through profit or loss over their economic life from the date when the asset item is available for use. Amortisation periods of intangible assets: \u2013 Customer relationships 5\u201310 years \u2013 Brand 10 years \u2013 Development costs 5 years \u2013 Other tangible assets 5 years Sales gains and losses arising from the decommissioning and transfer of intangible assets are calculated as the difference between the consideration received from the transfer and the remaining acquisition cost, and they are recognised through profit or loss in the period when they arise ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-301": {
"value": "Customer relationships and other intangible assets Customer relationships and other fair value adjustments Existing customer relationships are recognised at fair value on the acquisition date. Customer contracts were acquired as part of business combinations in 2021\u22122025. Other fair value adjustments on business combinations include the Supercharge and Vala Group brands as well as a non-compete agreement. Other intangible assets An intangible asset capitalised in the statement of financial position at initial cost if the cost can be measured reliably and it is probable that the Group will receive future economic benefit from the asset. An intangible asset arising from development is capitalised if: \u2013 if the completion of the intangible asset is feasible so that the asset is available for the Group to use or sell \u2013 the Group intends to complete the intangible asset and use it or sell it \u2013 the Group can demonstrate how the intangible asset will generate probable future economic benefits \u2013 the Group can avail itself of adequate technical, financial and other resources to complete the development and to use or sell the completed intangible asset \u2013 the Group can measure reliably the expenditure attributable to the intangible asset during its development. The accounting treatment of cloud service arrangements depends on whether the cloud- based software is classified as an asset or a service contract. Arrangements where the company does not have control over the software are treated in accounting as service contracts providing the company the right to use the cloud service provider\u2019s applications during the contract period. Ongoing user right fees of the application software and configuration or tailoring costs are recognised in other operating expenses when the services are received. Prepayments to the cloud service provider for tailoring of software, where not distinct, are expensed during the contract period. A cloud computing arrangement classified as an intangible asset arises from certain implementation costs when the company controls the asset and it is separable from the underlying cloud service arrangement. Intangible assets with a limited economic life are amortised on a straight-line basis as expenses through profit or loss over their economic life and tested for impairment if there are indications of potential impairment. Amortisation of intangible assets, excluding goodwill, is recognised as expenses on a straight-line basis through profit or loss over their economic life from the date when the asset item is available for use. Amortisation periods of intangible assets: \u2013 Customer relationships 5\u201310 years \u2013 Brand 10 years \u2013 Development costs 5 years \u2013 Other tangible assets 5 years Sales gains and losses arising from the decommissioning and transfer of intangible assets are calculated as the difference between the consideration received from the transfer and the remaining acquisition cost, and they are recognised through profit or loss in the period when they arise . Goodwill and intangible assets EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total Acquisition cost 1 Jan 2025 31,868 13,016 3,187 1,910 468 - 50,449 Additions through business combinations 1,341 930 - - - - 2,271 Additions - - - - 150 26 177 Disposals - - - - - - - Translation differences 567 246 112 22 - - 947 Reclassifications between items - - - - - - - Acquisition cost 31 Dec 2025 33,776 14,191 3,299 1,933 618 26 53,844 Accumulated amortisation and impairment 1 Jan 2025 - 8,193 2,168 349 197 - 10,907 Amortisation - 1,051 171 284 192 - 1,698 Additions through business combinations - - - - - - Disposals - - - - - - Translation differences - 106 49 - -1 - 154 Accumulated amortisation and impairment 31 Dec 2025 - 9,350 2,387 634 388 - 12,759 Carrying amount 31 Dec 2025 33,776 4,841 912 1 299 230 26 41,084 EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total Acquisition cost 1 Jan 2024 32,490 13,285 3,310 813 468 190 50,555 Additions through business combinations 1 - - - - - - - Additions - - - 615 - 307 922 - - - - - - - Translation differences -622 -269 -123 - -0 - -1,014 Reclassifications between items - - - 497 - -497 - Acquisition cost 31 Dec 2024 31,868 13,016 3,187 1,910 468 0 50,449 Accumulated amortisation and impairment 1 Jan 2024 - 7,379 2,037 142 104 - 9,662 Amortisation - 905 172 208 93 - 1,378 Additions through business combinations 2 - - - - - - - - - - - - - - Translation differences - -91 -42 - -1 - -133 Accumulated amortisation and impairment 31 Dec 2024 - 8,193 2,168 349 197 - 10,907 Carrying amount 31 Dec 2024 31,868 4,823 1,019 1,561 270 - 39,541 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-302": {
"value": "Intangible assets with a limited economic life are amortised on a straight-line basis as expenses through profit or loss over their economic life and tested for impairment if there are indications of potential impairment. Amortisation of intangible assets, excluding goodwill, is recognised as expenses on a straight-line basis through profit or loss over their economic life from the date when the asset item is available for use. Amortisation periods of intangible assets: \u2013 Customer relationships 5\u201310 years \u2013 Brand 10 years \u2013 Development costs 5 years \u2013 Other tangible assets 5 years Sales gains and losses arising from the decommissioning and transfer of intangible assets are calculated as the difference between the consideration received from the transfer and the remaining acquisition cost, and they are recognised through profit or loss in the period when they arise Goodwill and intangible assets EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total Acquisition cost 1 Jan 2025 31,868 13,016 3,187 1,910 468 - 50,449 Additions through business combinations 1,341 930 - - - - 2,271 Additions - - - - 150 26 177 Disposals - - - - - - - Translation differences 567 246 112 22 - - 947 Reclassifications between items - - - - - - - Acquisition cost 31 Dec 2025 33,776 14,191 3,299 1,933 618 26 53,844 Accumulated amortisation and impairment 1 Jan 2025 - 8,193 2,168 349 197 - 10,907 Amortisation - 1,051 171 284 192 - 1,698 Additions through business combinations - - - - - - Disposals - - - - - - Translation differences - 106 49 - -1 - 154 Accumulated amortisation and impairment 31 Dec 2025 - 9,350 2,387 634 388 - 12,759 Carrying amount 31 Dec 2025 33,776 4,841 912 1 299 230 26 41,084 EUR 1,000 Goodwill Customer relationships Brand Development costs Other intangible assets Advance payments Total Acquisition cost 1 Jan 2024 32,490 13,285 3,310 813 468 190 50,555 Additions through business combinations 1 - - - - - - - Additions - - - 615 - 307 922 - - - - - - - Translation differences -622 -269 -123 - -0 - -1,014 Reclassifications between items - - - 497 - -497 - Acquisition cost 31 Dec 2024 31,868 13,016 3,187 1,910 468 0 50,449 Accumulated amortisation and impairment 1 Jan 2024 - 7,379 2,037 142 104 - 9,662 Amortisation - 905 172 208 93 - 1,378 Additions through business combinations 2 - - - - - - - - - - - - - - Translation differences - -91 -42 - -1 - -133 Accumulated amortisation and impairment 31 Dec 2024 - 8,193 2,168 349 197 - 10,907 Carrying amount 31 Dec 2024 31,868 4,823 1,019 1,561 270 - 39,541 These assets are depreciated on a straight- line basis over their estimated useful lives. Depreciation periods of tangible assets: \u2013 Machinery and equipment 3\u20135 years \u2013 Renovation of leased premises 3\u20135 years The useful life of an asset and the applicable depreciation method are reviewed at least at the end of each financial year and adjusted reflecting changes in expectations concerning economic benefit, if necessary . A tangible asset is derecognised from the statement of financial position when transferred or when no future economic benefit is expected from using or transferring it. Tangible assets
EUR 1,000 Renovation costs
Machinery and
equipment Advance payments Total
Acquisition cost 1 Jan 2025
1,060 4,865 - 5,925
Additions through business combinations - 8 - 8
Additions 7 104 - 111
Disposals - -16 - -16
Translation differences 24 79 - 102
Reclassifications between items - 142 - 141
Acquisition cost 31 Dec 2025 1,091 5,181 - 6,272
Accumulated depreciation and impairment 1
Jan 2025
785 4,290 - 5,075
Depreciation 143 420 - 563
Disposals -17 2 - -15
Translation differences 19 69 - 89
Accumulated depreciation and impairment 31
Dec 2025
931 4,780 - 5,711
Carrying amount 31 Dec 2025
160 401 - 560
EUR 1,000 Renovation costs
Machinery and
equipment
Advance payments Total
Acquisition cost 1 Jan 2024 1,084 4,876 - 5,960
Additions 10 314 - 324
Disposals - -270 - -270
Translation differences -21 -55 - -76
Reclassifications between items - - - -
Acquisition cost 31 Dec 2024 1,060 4,865 - 5,925
Accumulated depreciation and impairment 1
Jan 2024
633 4,068 - 4,701
Depreciation 182 538 - 720
Disposals - -270 - -270
Translation differences -17 -47 - -64
Accumulated depreciation and impairment 31
Dec 2024
785 4,290 - 5,075
Carrying amount 31 Dec 2024
275 575 - 850
Right-of-use assets are depreciated over the
lease period on a straight-line basis. The period
covered by an extension option or termination
option is added to the lease period if it is reasonably
certain that the Group will use the extension
option or will not use the termination option .
Depreciation periods of right-of-use assets:
\u2013 Buildings 3\u22125 years
\u2013 Machinery and equipment 3 years
Right-of-use assets
EUR 1,000 Buildings Machinery and equipment Total
Acquisition cost 1 Jan 2025 8,040 378 8,418
Additions through business combinations 42 - 42
Additions 1,559 280 1,839
Disposals -2,655 -27 -2,682
Translation differences -24 1 -23
Acquisition cost 31 Dec 2025 6,962 632 7,595
Accumulated depreciation and impairment 1 Jan 2025 4,944 215 5,159
Depreciation 2,304 136 2,440
Disposals -2,377 -16 -2,392
Translation differences -12 1 -12
Accumulated depreciation and impairment 31 Dec 2025 4,858 336 5,195
Carrying amount 31 Dec 2025 2,104 296 2,400
EUR 1,000 Buildings Machinery and equipment Total
Acquisition cost 1 Jan 2024 10,800 320 11,120
Additions 1,961 184 2,145
Disposals -4,748 -126 -4,874
Translation differences 27 1 27
Acquisition cost 31 Dec 2024 8,039 378 8,418
Accumulated depreciation and impairment 1 Jan 2024 6,704 196 6,901
Depreciation 2,397 122 2,519
Disposals -4,167 -104 -4,271
Translation differences 10 1 11
Accumulated depreciation and impairment 31 Dec 2024 4,944 215 5,159
Carrying amount 31 Dec 2024 3,096 164 3,260
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-303": {
"value": "Intangible assets with a limited economic life are amortised on a straight-line basis as expenses through profit or loss over their economic life and tested for impairment if there are indications of potential impairment. Amortisation of intangible assets, excluding goodwill, is recognised as expenses on a straight-line basis through profit or loss over their economic life from the date when the asset item is available for use. Amortisation periods of intangible assets: \u2013 Customer relationships 5\u201310 years \u2013 Brand 10 years \u2013 Development costs 5 years \u2013 Other tangible assets 5 years Sales gains and losses arising from the decommissioning and transfer of intangible assets are calculated as the difference between the consideration received from the transfer and the remaining acquisition cost, and they are recognised through profit or loss in the period when they arise . These assets are depreciated on a straight- line basis over their estimated useful lives. Depreciation periods of tangible assets: \u2013 Machinery and equipment 3\u20135 years \u2013 Renovation of leased premises 3\u20135 years The useful life of an asset and the applicable depreciation method are reviewed at least at the end of each financial year and adjusted reflecting changes in expectations concerning economic benefit, if necessary . A tangible asset is derecognised from the statement of financial position when transferred or when no future economic benefit is expected from using or transferring it. Right-of-use assets are depreciated over the lease period on a straight-line basis. The period covered by an extension option or termination option is added to the lease period if it is reasonably certain that the Group will use the extension option or will not use the termination option Depreciation periods of right-of-use assets: \u2013 Buildings 3\u22125 years \u2013 Machinery and equipment 3 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-304": {
"value": "3.2 IMPAIRMENT TESTING ACCOUNTING POLICY On each closing date of a reporting period, the Group reviews the carrying amounts of its assets to determine whether there is any indication of impairment. If any such indication exists, the recoverable amount is estimated. In addition, the recoverable amount of goodwill and unfinished intangible assets is estimated annually regardless of whether there are any indications of impairment. Goodwill is also tested for impairment, in addition to the annual test, whenever there is any indication that the value may be impaired. According to the Group\u2019s established practice, the testing is carried out annually during the last quarter. The need to recognise an impairment is considered at the level of cash generating units, i.e. the lowest level of units mainly independent from other units and whose cash flows are distinct and largely independent of other corresponding units\u2019 cash flows. Cash generating units are the lowest organisational level within the Group at which goodwill is monitored for internal management purposes. The recoverable amount is the higher of the asset item\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated net cash flows available from the asset item or cash generating unit concerned, discounted to their present value. The Group determines recoverable amounts by reference to calculations based on the value in use. If the recoverable amount is lower than the carrying amount of the asset item, an impairment is recognised in the income statement as an expense and allocated primarily to goodwill and subsequently by making equally proportioned deductions from other asset items. Impairment losses recognised on other asset items than goodwill are reversed in case of a change in the estimates applied in determining the amount recoverable from the asset item. The maximum amount of impairment loss to be reversed equals the carrying amount of the asset item if no impairment loss had been recognised. Impairment losses on goodwill may not be reversed under any circumstances . MANAGEMENT\u2019S JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES Carrying out an impairment test requires company management to make assumptions and estimates used as the basis for calculating the value of use of the cash-generating unit. Although company management finds its assumptions appropriate, actual future cash flows may deviate materially from the estimated cash flows. General uncertainty, together with volatility arising from macroeconomic and geopolitical factor, continues to affect our customers\u2019 investment decisions and, consequently, to have a negative impact on Siili\u2019s business. According to management\u2019s assessment, the uncertainty caused by these factors will continue to affect Siili\u2019s business operations and growth opportunities also during the current financial year. Management has taken into account the effects of these changes in the estimates applied to impairment testing. Allocation of goodwill For the purpose of impairment testing, goodwill is allocated to three cash-generating units: Siili Solutions, Vala Group and Supercharge. The goodwill of EUR 1,341 thousand recorded on the acquisition of Integrations Group Oy in the 2025 financial year has been allocated to the Siili Solutions CGU. Carrying amount of goodwill allocated to cash-generating units on 31 December 2025: EUR 1,000 2025 2024 Siili Solutions 17,652 16,311 Vala Group 7,222 7,222 Supercharge 8,902 8,335 Total 33,776 31,868 Impairment testing and assumptions used The recoverable amount in impairment testing is determined on the basis of value in use. Impairment testing was carried out at 31 October 2025. Impairment testing is also carried out immediately if there are indications of a potential impairment. The cash flow estimates used in the testing of the recoverable amounts are based on Group management\u2019s estimates approved by the Board of Directors of the parent company. Forecasts for the next year are based on the Group\u2019s budgeted figures while the forecasts for the following four years are based on the Group\u2019s long-term targets. The growth rate applied to cash flows after the forecast horizon is 2%. The company\u2019s historical growth and the digitalisation of different economic sectors support the achievement of the growth targets for the following years. The company applies the weighted average cost of capital (WACC) as the discount rate in impairment testing. Other key variables of the cash flow estimates involve assumptions of revenue growth as well as EBITDA and EBIT. Terminal growth rate Post-tax WACC Assumptions underlying cash flow estimates 2025 2024 2025 2024 Siili Solutions 2.0% 2.0% 11.2% 10.6% Vala Group 2.0% 2.0% 11.2% 10.6% Supercharge 2.0% 2.0% 12.5% 12.0% The impairment test carried out demonstrated that the amounts recoverable from the cash generating units exceed their carrying amounts and there is no need for goodwill impairment. According to a sensitivity analysis performed by the company testing the effect of changes in the terminal growth rate, WACC and EBIT rate on the recoverable amount, value-in-use calculations are the most sensitive to changes in the EBIT rate. A permanent decline of 2.8 percentage points in the EBIT rate of the Siili Solutions CGU, a permanent decline of 9.5 percentage points in the EBIT rate of the Vala Group CGU or a permanent decline of 7.9 percentage points in the EBIT rate of the Supercharge CGU would make the discounted present value of the cash flows equal with the carrying amounts. Any somewhat feasible change regarding other key assumptions would not trigger the need to recognise an impairment loss on any CGU",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-305": {
"value": "ACCOUNTING POLICY
On each closing date of a reporting period, the
Group reviews the carrying amounts of its assets
to determine whether there is any indication of
impairment. If any such indication exists, the
recoverable amount is estimated. In addition, the
recoverable amount of goodwill and unfinished
intangible assets is estimated annually regardless
of whether there are any indications of impairment.
Goodwill is also tested for impairment, in addition
to the annual test, whenever there is any indication
that the value may be impaired. According to
the Group\u2019s established practice, the testing is
carried out annually during the last quarter.
The need to recognise an impairment is considered
at the level of cash generating units, i.e. the lowest
level of units mainly independent from other units
and whose cash flows are distinct and largely
independent of other corresponding units\u2019 cash flows.
Cash generating units are the lowest organisational
level within the Group at which goodwill is
monitored for internal management purposes.
The recoverable amount is the higher of the
asset item\u2019s fair value less costs of disposal
and its value in use. Value in use refers to the
estimated net cash flows available from the
asset item or cash generating unit concerned,
discounted to their present value. The Group determines recoverable amounts by reference to calculations based on the value in use. If the recoverable amount is lower than the carrying amount of the asset item, an impairment is recognised in the income statement as an expense and allocated primarily to goodwill and subsequently by making equally proportioned deductions from other asset items. Impairment losses recognised on other asset items than goodwill are reversed in case of a change in the estimates applied in determining the amount recoverable from the asset item. The maximum amount of impairment loss to be reversed equals the carrying amount of the asset item if no impairment loss had been recognised. Impairment losses on goodwill may not be reversed under any circumstances ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-306": {
"value": "ACCOUNTING POLICY On each closing date of a reporting period, the Group reviews the carrying amounts of its assets to determine whether there is any indication of impairment. If any such indication exists, the recoverable amount is estimated. In addition, the recoverable amount of goodwill and unfinished intangible assets is estimated annually regardless of whether there are any indications of impairment. Goodwill is also tested for impairment, in addition to the annual test, whenever there is any indication that the value may be impaired. According to the Group\u2019s established practice, the testing is carried out annually during the last quarter. The need to recognise an impairment is considered at the level of cash generating units, i.e. the lowest level of units mainly independent from other units and whose cash flows are distinct and largely independent of other corresponding units\u2019 cash flows. Cash generating units are the lowest organisational level within the Group at which goodwill is monitored for internal management purposes. The recoverable amount is the higher of the asset item\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated net cash flows available from the asset item or cash generating unit concerned, discounted to their present value. The Group determines recoverable amounts by reference to calculations based on the value in use. If the recoverable amount is lower than the carrying amount of the asset item, an impairment is recognised in the income statement as an expense and allocated primarily to goodwill and subsequently by making equally proportioned deductions from other asset items. Impairment losses recognised on other asset items than goodwill are reversed in case of a change in the estimates applied in determining the amount recoverable from the asset item. The maximum amount of impairment loss to be reversed equals the carrying amount of the asset item if no impairment loss had been recognised. Impairment losses on goodwill may not be reversed under any circumstances ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-307": {
"value": "3.3 TANGIBLE ASSETS ACCOUNTING POLICY Tangible assets are carried at acquisition cost less accumulated depreciation and impairment losses. The acquisition cost includes direct expenses incurred in the acquisition of a tangible asset item. Significant renovation and overhaul expenses arising at a later date are included in each asset\u2019s carrying value. They can be recognised as a separate asset only if it is likely that the future economic benefits associated with the item will flow to the Group and if the acquisition cost of the asset can be reliably determined. Any remaining carrying amount pertaining to a renovated asset item is derecognised from the statement of financial position. Ordinary repair and maintenance expenses are recognised as expenses for the reporting period during which they were incurred. These assets are depreciated on a straight- line basis over their estimated useful lives. Depreciation periods of tangible assets: \u2013 Machinery and equipment 3\u20135 years \u2013 Renovation of leased premises 3\u20135 years The useful life of an asset and the applicable depreciation method are reviewed at least at the end of each financial year and adjusted reflecting changes in expectations concerning economic benefit, if necessary . A tangible asset is derecognised from the statement of financial position when transferred or when no future economic benefit is expected from using or transferring it. Sales gains and losses on disposal or transfer of tangible assets are recognised through profit or loss and presented in other operating income and expenses in the period when they arise. Tangible assets EUR 1,000 Renovation costs Machinery and equipment Advance payments Total Acquisition cost 1 Jan 2025 1,060 4,865 - 5,925 Additions through business combinations - 8 - 8 Additions 7 104 - 111 Disposals - -16 - -16 Translation differences 24 79 - 102 Reclassifications between items - 142 - 141 Acquisition cost 31 Dec 2025 1,091 5,181 - 6,272 Accumulated depreciation and impairment 1 Jan 2025 785 4,290 - 5,075 Depreciation 143 420 - 563 Disposals -17 2 - -15 Translation differences 19 69 - 89 Accumulated depreciation and impairment 31 Dec 2025 931 4,780 - 5,711 Carrying amount 31 Dec 2025 160 401 - 560 EUR 1,000 Renovation costs Machinery and equipment Advance payments Total Acquisition cost 1 Jan 2024 1,084 4,876 - 5,960 Additions 10 314 - 324 Disposals - -270 - -270 Translation differences -21 -55 - -76 Reclassifications between items - - - - Acquisition cost 31 Dec 2024 1,060 4,865 - 5,925 Accumulated depreciation and impairment 1 Jan 2024 633 4,068 - 4,701 Depreciation 182 538 - 720 Disposals - -270 - -270 Translation differences -17 -47 - -64 Accumulated depreciation and impairment 31 Dec 2024 785 4,290 - 5,075 Carrying amount 31 Dec 2024 275 575 - 850 Right-of-use assets EUR 1,000 Buildings Machinery and equipment Total Acquisition cost 1 Jan 2025 8,040 378 8,418 Additions through business combinations 42 - 42 Additions 1,559 280 1,839 Disposals -2,655 -27 -2,682 Translation differences -24 1 -23 Acquisition cost 31 Dec 2025 6,962 632 7,595 Accumulated depreciation and impairment 1 Jan 2025 4,944 215 5,159 Depreciation 2,304 136 2,440 Disposals -2,377 -16 -2,392 Translation differences -12 1 -12 Accumulated depreciation and impairment 31 Dec 2025 4,858 336 5,195 Carrying amount 31 Dec 2025 2,104 296 2,400 EUR 1,000 Buildings Machinery and equipment Total Acquisition cost 1 Jan 2024 10,800 320 11,120 Additions 1,961 184 2,145 Disposals -4,748 -126 -4,874 Translation differences 27 1 27 Acquisition cost 31 Dec 2024 8,039 378 8,418 Accumulated depreciation and impairment 1 Jan 2024 6,704 196 6,901 Depreciation 2,397 122 2,519 Disposals -4,167 -104 -4,271 Translation differences 10 1 11 Accumulated depreciation and impairment 31 Dec 2024 4,944 215 5,159 Carrying amount 31 Dec 2024 3,096 164 3,260 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-308": {
"value": "ACCOUNTING POLICY Tangible assets are carried at acquisition cost less accumulated depreciation and impairment losses. The acquisition cost includes direct expenses incurred in the acquisition of a tangible asset item. Significant renovation and overhaul expenses arising at a later date are included in each asset\u2019s carrying value. They can be recognised as a separate asset only if it is likely that the future economic benefits associated with the item will flow to the Group and if the acquisition cost of the asset can be reliably determined. Any remaining carrying amount pertaining to a renovated asset item is derecognised from the statement of financial position. Ordinary repair and maintenance expenses are recognised as expenses for the reporting period during which they were incurred. These assets are depreciated on a straight- line basis over their estimated useful lives. Depreciation periods of tangible assets: \u2013 Machinery and equipment 3\u20135 years \u2013 Renovation of leased premises 3\u20135 years The useful life of an asset and the applicable depreciation method are reviewed at least at the end of each financial year and adjusted reflecting changes in expectations concerning economic benefit, if necessary A tangible asset is derecognised from the statement of financial position when transferred or when no future economic benefit is expected from using or transferring it. Sales gains and losses on disposal or transfer of tangible assets are recognised through profit or loss and presented in other operating income and expenses in the period when they arise",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-309": {
"value": "3.4 LEASES ACCOUNTING POLICY The Group as a lessee The Group recognises the lease liability and the corresponding right-of-use asset at the commencement date of the lease contract. Right-of-use assets are measured at cost less depreciations and impairments, if any. The acquisition cost includes the original amount of lease liability, initial direct costs, and lease payments made before the commencement date, less any incentives received. The carrying amount of a right-of-use asset is adjusted to correspond to the change in the lease liability if the value of the lease liability is remeasured during the lease period. Leased right-of-use assets are tested for impairments if there are indications of impairment. Lease liability is measured at the present value of future lease payments. Leases include fixed payments less any incentives received, variable leases based on an index or price level, as well as amounts the Group is expected to pay based on residual value guarantees. Leases also include the exercise price of purchase options where it is relatively certain that the Group will exercise the option, as well as penalty payments for terminating the lease if the lease period reflects the exercise of the option by the Group The lease payments are discounted using the Group\u2019s incremental borrowing rate, adjusted with a view to the lease period and the special characteristics of the lease object and the economic environment of the Group companies. The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from renegotiation or a change in an index, price level or the remeasurement of options. Right-of-use assets are depreciated over the lease period on a straight-line basis. The period covered by an extension option or termination option is added to the lease period if it is reasonably certain that the Group will use the extension option or will not use the termination option . Siili solutions applies practical expedients and does not recognise contracts shorter than 12 months or low-value contracts in the statement of financial position, but lease payments on these contracts are reported in the income statement as lease expenses. Furthermore, Siili solutions does not differentiate non- lease contract components from the lease contracts. Depreciation periods of right-of-use assets: \u2013 Buildings 3\u22125 years \u2013 Machinery and equipment 3 years MANAGEMENT JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES Siili Solutions has lease contracts related to office premises valid until further notice as well as lease contracts including extension and termination options. In assessing factors related to the lease period, management has to make estimates and assumptionsFor lease agreements valid until further notice, the lease term is determined based on management judgement, taking into account, for example, the expected holding period, the location of the asset, relocation costs and any related contractual terms. Where necessary, the Company determines the lease term to be three years, which is considered to represent the foreseeable future. Right-of-use assets EUR 1,000 Buildings Machinery and equipment Total Acquisition cost 1 Jan 2025 8,040 378 8,418 Additions through business combinations 42 - 42 Additions 1,559 280 1,839 Disposals -2,655 -27 -2,682 Translation differences -24 1 -23 Acquisition cost 31 Dec 2025 6,962 632 7,595 Accumulated depreciation and impairment 1 Jan 2025 4,944 215 5,159 Depreciation 2,304 136 2,440 Disposals -2,377 -16 -2,392 Translation differences -12 1 -12 Accumulated depreciation and impairment 31 Dec 2025 4,858 336 5,195 Carrying amount 31 Dec 2025 2,104 296 2,400 EUR 1,000 Buildings Machinery and equipment Total Acquisition cost 1 Jan 2024 10,800 320 11,120 Additions 1,961 184 2,145 Disposals -4,748 -126 -4,874 Translation differences 27 1 27 Acquisition cost 31 Dec 2024 8,039 378 8,418 Accumulated depreciation and impairment 1 Jan 2024 6,704 196 6,901 Depreciation 2,397 122 2,519 Disposals -4,167 -104 -4,271 Translation differences 10 1 11 Accumulated depreciation and impairment 31 Dec 2024 4,944 215 5,159 Carrying amount 31 Dec 2024 3,096 164 3,260 Items recognised in the statement of financial position: EUR 1,000 31 Dec 2025 31 Dec 2024 Right-of-use assets 2,400 3,260 Long-term leasing contract liability 846 1,480 Short-term leasing contract liability 1,746 1,886 Items recognised in the income statement: EUR 1,000 1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024 Depreciations on right-of-use assets -2,440 -2,519 Interest expenses on lease liability -149 -206 Expenses on short-term leasing contracts -35 -44 Expenses on low-value leasing contracts -639 -779 Outbound cash flow due to lease contracts in the financial year 2025 amounted to EUR 3,322 (3,526) thousand. The maturity breakdown of lease liabilities is presented in Note 5.2 Financial risk management",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-310": {
"value": "ACCOUNTING POLICY
The Group as a lessee
The Group recognises the lease liability and
the corresponding right-of-use asset at the
commencement date of the lease contract.
Right-of-use assets are measured at cost less
depreciations and impairments, if any. The
acquisition cost includes the original amount
of lease liability, initial direct costs, and lease
payments made before the commencement
date, less any incentives received.
The carrying amount of a right-of-use asset is
adjusted to correspond to the change in the
lease liability if the value of the lease liability
is remeasured during the lease period. Leased
right-of-use assets are tested for impairments
if there are indications of impairment.
Lease liability is measured at the present value
of future lease payments. Leases include fixed
payments less any incentives received, variable
leases based on an index or price level, as well
as amounts the Group is expected to pay based
on residual value guarantees. Leases also include
the exercise price of purchase options where it
is relatively certain that the Group will exercise
the option, as well as penalty payments for
terminating the lease if the lease period reflects
the exercise of the option by the Group .
The lease payments are discounted using the Group\u2019s incremental borrowing rate, adjusted with a view to the lease period and the special characteristics of the lease object and the economic environment of the Group companies. The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from renegotiation or a change in an index, price level or the remeasurement of options. Right-of-use assets are depreciated over the lease period on a straight-line basis. The period covered by an extension option or termination option is added to the lease period if it is reasonably certain that the Group will use the extension option or will not use the termination option . Siili solutions applies practical expedients and does not recognise contracts shorter than 12 months or low-value contracts in the statement of financial position, but lease payments on these contracts are reported in the income statement as lease expenses. Furthermore, Siili solutions does not differentiate non- lease contract components from the lease contracts. Depreciation periods of right-of-use assets: \u2013 Buildings 3\u22125 years \u2013 Machinery and equipment 3 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-311": {
"value": "3.5 ACQUIRED BUSINESSES ACCOUNTING POLICY Business combinations are accounted for using the cost method. The consideration paid in connection with a business combination, contingent consideration if any, and the assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition are recognised as expense for the financial year. Non-controlling interests in the acquiree are measured at fair value on each reporting date, and any fair value adjustment is recognised through profit or loss. Non-controlling interests are presented as liabilities recognised through profit or loss in circumstances where both parties have a concurrent purchase option and redemption right concerning non-controlling interests. In business combinations, goodwill is recognised at the excess of the sum of consideration transferred and the fair value of any non- controlling interests in the acquiree, over the fair value of the net identifiable assets acquired. MANAGEMENT JUDGMENT AND UNCERTAINTIES RELATED TO ESTIMATES The measurement of assets acquired and liabilities assumed, contingent as well as additional considerations, and fair values thereof, requires management\u2019s judgment. Management believes that the estimates and assumptions applied are accurate enough to be used as the basis of fair value measurement. In addition, the Group reviews at least on every closing date of a financial year any indications of impairment in goodwill and the fair value of both tangible and intangible assets . Acquisitions in financial period 2025 At the beginning of the 2025 financial year, Siili Solutions Plc acquired a 51% majority stake in Integrations Group Oy, based in Espoo. The transaction increases the Siili Group's expertise in software integration and fulfills Siili's strategic goal of expanding its business in the growing market of data and generative AI. Integrations Group Oy has been consolidated into the Group as of January 1, 2025. The acquisition cost of Integrations Group's shares comprises a fixed purchase price of EUR 1,017 thousand and contingent liabilities related to the acquisition of additional shares. The purchase price will be paid in full in cash from Siili Solutions Oyj's cash reserves. Siili has the right to purchase the remaining shares in stages during 2025\u20132027. The related contingent purchase price liabilities of EUR 1,335 thousand have been taken into account in the acquisition cost calculation. These liabilities have been recognized in the balance sheet, and any subsequent adjustments to their value will be recognized at fair value through profit or loss. Customer relationships identified separately from goodwill were recorded in the acquisition at EUR 930 thousand. The goodwill of EUR 1,341 thousand recognized from the transaction consists of Integrations Group's skilled personnel, good financial performance, and strong position in the Boomi integration ecosystem. Goodwill is not tax deductible. Expert fees and transfer taxes related to the acquisition were recognized as expenses for the financial year in the amount of EUR 60 thousand. Integrations Group Oy's impact on the Siili Group's revenue for the 2025 financial year was EUR 2,495 thousand and on adjusted operating profit (EBITA) EUR 630 thousand. Assets acquired and Liabilities assumed EUR 1,000 Integrations Group Oy Intangible assets 930 Tangible assets 6 Current receivables 255 Liquid funds 283 Deferred tax liabilities -186 Current liabilities -276 Acquired net assets 1,012 Acquisition cost EUR 1,000 Consideration 1,017 Contingent consideration 1,335 Total acquisition cost 2,352 Fair value of acquired net assets -1,012 Goodwill 1,341 Consideration for the acquisition in the cash flow statement EUR 1,000 Consideration paid in cash 1,017 Acquired liquid funds -283 Net consideration in the cash flow from investing activities 734 In May 2025, Siili Solutions Plc acquired an additional 4% stake in Integrations Group based on its purchase option, bringing Siili's total ownership to 55%. The purchase price for the additional stake was approximately EUR 90 thousand. Siili Solutions Plc also increased its ownership in its subsidiary Supercharge Zrt. during the financial year. In May, the company carried out share acquisitions that increased its ownership in Supercharge Zrt. to 85% from the previous 70%. The purchase price for the shares in Supercharge Zrt. was approximately EUR 4.2 million and included approximately EUR 0.6 million in compensation for the company's net cash. Acquisitions in financial period 2024 During the financial year 2024, Siili Solutions Plc increased its ownership in its subsidiaries Supercharge Zrt. (formerly Supercharge Kft.) and Vala Group Oy. In May 2024, the company carried out share acquisitions whereby its ownership in Vala Group Oy increased to over 95% from the previous level of approximately 80% and its ownership in Supercharge Zrt. rose to 70% from 55%. The consideration for the shares in Vala Group Oy was approximately EUR 5.3 million, including a compensation of some EUR 1.6 million for the company\u2019s net cash assets and an adjustment for dilution of the company\u2019s option scheme under the shareholders\u2019 agreement. The consideration for the shares in Supercharge Zrt. was approximately EUR 4.2 million, including some EUR 0.5 million in compensation for the company\u2019s net cash",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-312": {
"value": "ACCOUNTING POLICY Business combinations are accounted for using the cost method. The consideration paid in connection with a business combination, contingent consideration if any, and the assets and liabilities of the acquired company are measured at fair value at the time of acquisition. Costs related to the acquisition are recognised as expense for the financial year. Non-controlling interests in the acquiree are measured at fair value on each reporting date, and any fair value adjustment is recognised through profit or loss. Non-controlling interests are presented as liabilities recognised through profit or loss in circumstances where both parties have a concurrent purchase option and redemption right concerning non-controlling interests. In business combinations, goodwill is recognised at the excess of the sum of consideration transferred and the fair value of any non- controlling interests in the acquiree, over the fair value of the net identifiable assets acquired",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-313": {
"value": "4. Working capital 4.1 TRADE AND OTHER RECEIVABLES EUR 1,000 2025 2024 (restated) Trade receivables 13,553 14,895 Assets related to customer contracts 1,094 1,020 Other accrued income and prepaid expenses 1 2,318 2,460 Tax assets based on taxable income for the period 1 522 908 Other receivables 569 490 Total 1 18,056 19,863 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details . ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-314": {
"value": "4.1 TRADE AND OTHER RECEIVABLES EUR 1,000 2025 2024 (restated) Trade receivables 13,553 14,895 Assets related to customer contracts 1,094 1,020 Other accrued income and prepaid expenses 1 2,318 2,460 Tax assets based on taxable income for the period 1 522 908 Other receivables 569 490 Total 1 18,056 19,863 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-315": {
"value": "4.1 TRADE AND OTHER RECEIVABLES EUR 1,000 2025 2024 (restated) Trade receivables 13,553 14,895 Assets related to customer contracts 1,094 1,020 Other accrued income and prepaid expenses 1 2,318 2,460 Tax assets based on taxable income for the period 1 522 908 Other receivables 569 490 Total 1 18,056 19,863 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details . Aging of trade receivables EUR 1,000 Gross 2025 Net 2025 Gross 2024 Net 2024 Not past due 11,942 11,901 13,184 13,184 Past due 1\u201330 days 1,104 1,104 1,604 1,604 31\u201360 days 222 222 36 36 61\u201390 days 233 233 - - more than 90 days 105 94 74 70 Total 13,606 13,553 14,899 14,895 In the financial year 2025, the Group recognised a credit loss of EUR 3 (3) thousand. Expected credit losses on assets related to customer contracts amount to EUR 52 (4) thousand. Net contract assets EUR 1,000 Gross Expected credit loss Credit loss allowance Not past due 13,036 0.3% 41 1\u201330 days 1,104 0.0% - 31\u201360 days 222 0.0% - 61\u201390 days 233 0.0% - more than 90 days 105 10.6% 11 Total 14,699 5 2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-316": {
"value": "4.1 TRADE AND OTHER RECEIVABLES EUR 1,000 2025 2024 (restated) Trade receivables 13,553 14,895 Assets related to customer contracts 1,094 1,020 Other accrued income and prepaid expenses 1 2,318 2,460 Tax assets based on taxable income for the period 1 522 908 Other receivables 569 490 Total 1 18,056 19,863 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-317": {
"value": "In the financial year 2025, the Group recognised a credit loss of EUR 3 (3) thousand. Expected credit losses on assets related to customer contracts amount to EUR 52 (4) thousand. Net contract assets EUR 1,000 Gross Expected credit loss Credit loss allowance Not past due 13,036 0.3% 41 1\u201330 days 1,104 0.0% - 31\u201360 days 222 0.0% - 61\u201390 days 233 0.0% - more than 90 days 105 10.6% 11 Total 14,699 5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-318": {
"value": "4.2 TRADE AND OTHER PAYABLES
EUR 1,000 2025 2024
Current
Trade payables 3,683 5,833
Payables related to customer contracts 579 974
Accrued expenses 8,971 10,371
Tax liabilities based on the taxable income
for the period
154 49
Contingent consideration 5,094 4,086
Other liabilities 5,291 5,523
Guarantee provisions and provisions on
onerous contracts with customers
9 23
Trade and other payables, total 23,782 26,859
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-319": {
"value": "4.2 TRADE AND OTHER PAYABLES EUR 1,000 2025 2024 Current Trade payables 3,683 5,833 Payables related to customer contracts 579 974 Accrued expenses 8,971 10,371 Tax liabilities based on the taxable income for the period 154 49 Contingent consideration 5,094 4,086 Other liabilities 5,291 5,523 Guarantee provisions and provisions on onerous contracts with customers 9 23 Trade and other payables, total 23,782 26,859",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-320": {
"value": "4.2 TRADE AND OTHER PAYABLES EUR 1,000 2025 2024 Current Trade payables 3,683 5,833 Payables related to customer contracts 579 974 Accrued expenses 8,971 10,371 Tax liabilities based on the taxable income for the period 154 49 Contingent consideration 5,094 4,086 Other liabilities 5,291 5,523 Guarantee provisions and provisions on onerous contracts with customers 9 23 Trade and other payables, total 23,782 26,859",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-321": {
"value": "4.3 PROVISIONS ACCOUNTING POLICY A provision is made when the Group has a legal or constructive obligation based on an earlier event and it is likely that the performance of the obligation will require a payment and the amount of the obligation can be estimated reliably. The amount recognised as a provision represents the best estimate of costs required to fulfil an existing obligation on the financial statements date. If the effect of the time value of money is material, provisions are measured at the present value of the expenditure required to cover the obligation. Changes in provisions are recognised in the income statement item in which the provision was initially made. A provision is recognised on onerous contracts when the costs of performing on obligations exceed the economic benefit expected from the contract. A contingent liability is a possible obligation arising from past events, whose existence will be confirmed only by the realisation of an uncertain future event beyond the Group\u2019s control. A present obligation that probably does not require fulfilment of payment obligation or that the amount cannot be defined reliably, is also considered as contingent liability. Contingent liabilities are presented in the notes. Provisions include loss provisions related to customer projects and provisions related to onerous contracts, which are presented in short- term liabilities. Guarantee provisions are related to guarantee periods granted for certain customer projects, during which any flaws identified in the project delivery are corrected at the Group\u2019s expense. Provisions concerning onerous contracts cover the estimated net loss of the contracts. EUR 1,000 Onerous contracts Guarantee provisions Total 31 December 2024 11 12 23 Increases 3 - 3 Used provisions -10 - -10 Reversals of unused provisions - -6 -6 Translation differences - - - 31 December 2025 3 6 9 EUR 1,000 Onerous contracts Guarantee provisions Total 31 December 2023 3 8 12 Increases 20 12 32 Used provisions -12 - -12 Reversals of unused provisions - -8 -8 Translation differences - 0 0 31 December 2024 11 12 23 Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-322": {
"value": "4.3 PROVISIONS ACCOUNTING POLICY A provision is made when the Group has a legal or constructive obligation based on an earlier event and it is likely that the performance of the obligation will require a payment and the amount of the obligation can be estimated reliably. The amount recognised as a provision represents the best estimate of costs required to fulfil an existing obligation on the financial statements date. If the effect of the time value of money is material, provisions are measured at the present value of the expenditure required to cover the obligation. Changes in provisions are recognised in the income statement item in which the provision was initially made. A provision is recognised on onerous contracts when the costs of performing on obligations exceed the economic benefit expected from the contract. A contingent liability is a possible obligation arising from past events, whose existence will be confirmed only by the realisation of an uncertain future event beyond the Group\u2019s control. A present obligation that probably does not require fulfilment of payment obligation or that the amount cannot be defined reliably, is also considered as contingent liability. Contingent liabilities are presented in the notes. Provisions include loss provisions related to customer projects and provisions related to onerous contracts, which are presented in short- term liabilities. Guarantee provisions are related to guarantee periods granted for certain customer projects, during which any flaws identified in the project delivery are corrected at the Group\u2019s expense. Provisions concerning onerous contracts cover the estimated net loss of the contracts. EUR 1,000 Onerous contracts Guarantee provisions Total 31 December 2024 11 12 23 Increases 3 - 3 Used provisions -10 - -10 Reversals of unused provisions - -6 -6 Translation differences - - - 31 December 2025 3 6 9 EUR 1,000 Onerous contracts Guarantee provisions Total 31 December 2023 3 8 12 Increases 20 12 32 Used provisions -12 - -12 Reversals of unused provisions - -8 -8 Translation differences - 0 0 31 December 2024 11 12 23 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-323": {
"value": "ACCOUNTING POLICY
A provision is made when the Group has a legal or
constructive obligation based on an earlier event and
it is likely that the performance of the obligation will
require a payment and the amount of the obligation
can be estimated reliably. The amount recognised
as a provision represents the best estimate of
costs required to fulfil an existing obligation on
the financial statements date. If the effect of the
time value of money is material, provisions are
measured at the present value of the expenditure
required to cover the obligation. Changes in
provisions are recognised in the income statement
item in which the provision was initially made.
A provision is recognised on onerous contracts when
the costs of performing on obligations exceed the
economic benefit expected from the contract.
A contingent liability is a possible obligation arising
from past events, whose existence will be confirmed
only by the realisation of an uncertain future event
beyond the Group\u2019s control. A present obligation
that probably does not require fulfilment of payment
obligation or that the amount cannot be defined
reliably, is also considered as contingent liability.
Contingent liabilities are presented in the notes.
Provisions include loss provisions related to
customer projects and provisions related to
onerous contracts, which are presented in short-
term liabilities. Guarantee provisions are related
to guarantee periods granted for certain customer
projects, during which any flaws identified in
the project delivery are corrected at the Group\u2019s
expense. Provisions concerning onerous contracts
cover the estimated net loss of the contracts.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-324": {
"value": "A contingent liability is a possible obligation arising from past events, whose existence will be confirmed only by the realisation of an uncertain future event beyond the Group\u2019s control. A present obligation that probably does not require fulfilment of payment obligation or that the amount cannot be defined reliably, is also considered as contingent liability. Contingent liabilities are presented in the notes. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-325": {
"value": "5. Capital structure\u00b4 5.1 EQUITY ACCOUNTING POLICY The Group categorises instruments it has issued on the basis of their nature either as equity or financial liability. An equity instrument is any kind of an agreement indicating entitlement to an entity\u2019s assets after the deduction of all its liabilities. Incremental costs directly attributable to the issue or purchase of equity instruments are shown in equity as a deduction. The acquisition and transfer of treasury shares is presented as adjustments to equity. The equity capital consists of ordinary shares. The following table presents changes in the number of shares and corresponding changes in equity. EUR 1,000 Number of shares (1,000) Share capital Treasury shares Reserve for invested unrestricted equity Total 1 January 2025 8,112 100 -461 26,765 26,403 Purchase of treasury shares -31 - -206 - - Transfer of treasury shares 27 - 450 - - 31 December 2025 8,109 100 -217 26,765 26,647 Treasury shares held by the company 32 Total number of shares 8,140 1 January 2024 8,110 100 -461 26,748 26,387 Exercise of stock options 2 - - 17 17 31 December 2024 8,112 100 -461 26,765 26,403 Treasury shares held by the company 28 Total number of shares 8,140 Siili Solutions Plc has a single class of shares. All shares have an equal voting right and an entitlement to dividend and the company\u2019s assets. The shares do not have a nominal value. The total number of shares at the end of financial year 2025 was 8,140,263 (8,140,263). All Siili Solutions Plc\u2019s shares issued have been paid in full. Authorisations The Annual General Meeting on 8 April 2025 authorised the Board of Directors to decide on the acquisition and/or acceptance as collateral of the company\u2019s own shares on the following terms: A maximum of 814,000 shares may be acquired and/or accepted as collateral pursuant to the authorisation, corresponding to approximately 10 percent of all shares in the company. The shares are to be acquired in public trading arranged by Nasdaq Helsinki Ltd at the market price of the time of purchase. The company\u2019s own shares can be acquired in a manner other than in proportion to the shareholders\u2019 existing holdings. The acquisition of shares will reduce the company\u2019s non- restricted equity. The Board of Directors will decide on other terms and conditions related to the acquisition and/ or acceptance as collateral of the shares. The authorisation is valid until the end of the next Annual General Meeting, but not beyond 30 June 2026. The authorisation repeals previous unused acquisition authorisations. The Board of Directors was also authorised to decide on an issue of shares and an issue of special rights carrying entitlement to shares in accordance with chapter 10, section 1 of the Finnish Limited Liability Companies Act, in one or more tranches, either against consideration or free of charge. The maximum total number of shares issued, including shares issued on the basis of special rights, is 814,000, which corresponds to approximately 10% of all shares in the company. The Board of Directors may decide to issue new shares or to transfer treasury shares held by the company. The authorisation entitles the Board of Directors to decide on all terms and conditions for an issue of shares and an issue of special rights entitling their holders to shares, including the right to deviate from the shareholders\u2019 pre- emptive subscription right. The authorisation may be used for strengthening the company\u2019s balance sheet, for paying transaction prices related to acquisitions, in incentive plans or for other purposes decided by the Board of Directors. The authorisation is valid until the end of the next Annual General Meeting, but not beyond 30 June 2026. The authorisation replaces previous authorisations concerning the issuance of shares, option rights and other special rights entitling to shares. More detailed information on valid incentive schemes for the Group\u2019s key personnel are presented in Note 2.4 Share-based payments. Below is a description of the equity reserves. Share capital Share subscription price in connection with share issues is credited to share capital to the extent that it has not been decided in the share issue decision to be recorded in the reserve for invested unrestricted equity. Treasury shares During the financial year 2025, Siili Solutions Plc acquired treasury shares amounting to 31,000 pcs and transferred them to share-based incentives participants amounting to 27,256 pcs. At the end of the financial year, the company held 31,698 treasury shares. Reserve for invested unrestricted equity The reserve for invested unrestricted equity includes other equity additions as well as the part of share subscription price that according to the share issue decision is not to be credited to the share capital. Proceeds from share issues decided after the the entry into force (1 September 2006) of the Limited-Liability Companies Act (21 July 2006/624) are recognised entirely in the reserve for invested unrestricted equity Translation differences The translation differences fund comprises translation differences arising from the translation of foreign entities\u2019 financial statements. Dividends In 2025, a dividend of EUR 0.18 per share, totalling EUR 1,460 thousand was distributed (2024: EUR 0.26 per share, totalling EUR 2,109 thousand). In 2026, the Board of Directors has proposed the distribution of a dividend of EUR 0.07 per share, amounting to EUR 568 thousand in total",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-326": {
"value": "ACCOUNTING POLICY The Group categorises instruments it has issued on the basis of their nature either as equity or financial liability. An equity instrument is any kind of an agreement indicating entitlement to an entity\u2019s assets after the deduction of all its liabilities. Incremental costs directly attributable to the issue or purchase of equity instruments are shown in equity as a deduction. The acquisition and transfer of treasury shares is presented as adjustments to equity. The equity capital consists of ordinary shares",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-327": {
"value": " Incremental costs directly attributable to the issue or purchase of equity instruments are shown in equity as a deduction. The acquisition and transfer of treasury shares is presented as adjustments to equity. The equity capital consists of ordinary shares",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-329": {
"value": "The following table presents changes in the number of shares and corresponding changes in equity. EUR 1,000 Number of shares (1,000) Share capital Treasury shares Reserve for invested unrestricted equity Total 1 January 2025 8,112 100 -461 26,765 26,403 Purchase of treasury shares -31 - -206 - - Transfer of treasury shares 27 - 450 - - 31 December 2025 8,109 100 -217 26,765 26,647 Treasury shares held by the company 32 Total number of shares 8,140 1 January 2024 8,110 100 -461 26,748 26,387 Exercise of stock options 2 - - 17 17 31 December 2024 8,112 100 -461 26,765 26,403 Treasury shares held by the company 28 Total number of shares 8,140 Below is a description of the equity reserves. Share capital Share subscription price in connection with share issues is credited to share capital to the extent that it has not been decided in the share issue decision to be recorded in the reserve for invested unrestricted equity. Treasury shares During the financial year 2025, Siili Solutions Plc acquired treasury shares amounting to 31,000 pcs and transferred them to share-based incentives participants amounting to 27,256 pcs. At the end of the financial year, the company held 31,698 treasury shares. Reserve for invested unrestricted equity The reserve for invested unrestricted equity includes other equity additions as well as the part of share subscription price that according to the share issue decision is not to be credited to the share capital. Proceeds from share issues decided after the the entry into force (1 September 2006) of the Limited-Liability Companies Act (21 July 2006/624) are recognised entirely in the reserve for invested unrestricted equity Translation differences The translation differences fund comprises translation differences arising from the translation of foreign entities\u2019 financial statements",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-330": {
"value": "Authorisations The Annual General Meeting on 8 April 2025 authorised the Board of Directors to decide on the acquisition and/or acceptance as collateral of the company\u2019s own shares on the following terms: A maximum of 814,000 shares may be acquired and/or accepted as collateral pursuant to the authorisation, corresponding to approximately 10 percent of all shares in the company. The shares are to be acquired in public trading arranged by Nasdaq Helsinki Ltd at the market price of the time of purchase. The company\u2019s own shares can be acquired in a manner other than in proportion to the shareholders\u2019 existing holdings. The acquisition of shares will reduce the company\u2019s non- restricted equity. The Board of Directors will decide on other terms and conditions related to the acquisition and/ or acceptance as collateral of the shares. The authorisation is valid until the end of the next Annual General Meeting, but not beyond 30 June 2026. The authorisation repeals previous unused acquisition authorisationsTreasury shares
During the financial year 2025, Siili Solutions Plc
acquired treasury shares amounting to 31,000 pcs and
transferred them to share-based incentives participants
amounting to 27,256 pcs. At the end of the financial
year, the company held 31,698 treasury shares.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-331": {
"value": "Dividends In 2025, a dividend of EUR 0.18 per share, totalling EUR 1,460 thousand was distributed (2024: EUR 0.26 per share, totalling EUR 2,109 thousand). In 2026, the Board of Directors has proposed the distribution of a dividend of EUR 0.07 per share, amounting to EUR 568 thousand in total",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-332": {
"value": "0.18",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"fact-333": {
"value": "0.26",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"fact-334": {
"value": "0.07",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"fact-335": {
"value": "568000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"fact-336": {
"value": "5.2 FINANCIAL RISK MANAGEMENT The Siili Solutions Group is exposed to certain financial risks in its normal business activities. The Group\u2019s management monitors business-related financial risks on a regular basis. The objective of the Group\u2019s risk management is to minimise the adverse effects of financial risks on the Group\u2019s result and financial position. Financial risks are mainly caused by credit risk associated with counterparties, funding liquidity risk as well as fluctuation of market interest rates and foreign exchange rates. Credit risk The management of credit risk and credit monitoring within the Group is centralised at the Finance department, which cooperates with the business units to minimise credit risk. In addition, the Group has credit insurance policy to minimise the impact of potential credit losses. The Group has certain individual large customers involving large concentrations of credit risk. According to the Group\u2019s management, these counterparties have a stable financial position, and therefore the realisation of credit risk is not considered probable. A credit loss is recognised on a trade receivable if there is objective evidence that payment of the trade receivable will not be performed in accordance with the original contractual terms. In the financial year 2025, the Group recognised a credit loss of EUR 3 (3) thousand. The values of financial assets presented in the statement of financial position are the best indication of the Group\u2019s maximum credit risk amount. The maturity breakdown of trade receivables is presented in Note 4.1 Trade and other receivables. Liquidity risk Liquidity risk is related to the maintenance of the adequacy and continuity of funding required by the Group\u2019s operating capital, repayment of loans and investment expenditure. The objective of the management of liquidity risk is to maintain an adequate level of liquidity on an ongoing basis. To manage the risk, the Group assesses on a continuous basis the amount of financing required by its business operations to ensure the sufficiency of liquid funds within the Group for financing its operative activities and to repay maturing loans. The objective is to ensure the availability and flexibility of funding to the Group by a balanced maturity breakdown, adequately long loan periods and adequate available credit lines. The Group\u2019s management estimates that the Group\u2019s liquidity is at a solid level. At the end of financial year 2025, the Group\u2019s liquid funds totalled EUR 12,859 (20,311) thousand, in addition to which the Group has undrawn overdrafts of EUR 2,500 (2,500) thousand at its disposal as at 31 December 2025. The Group has three long-term bank loans whose loan period is 7 years. The loan contracts include customary covenants, which have not been breached during the financial year. Management monitors the fulfilment of the covenant terms on a regular basis. Group management has not identified significant concentrations of liquidity risk in its financial assets or sources of funding. The following table presents an analysis of the maturity of contract-based financial liabilities. The figures are not discounted, and they include both interest payments and capital repayments. 31 Dec 2025 EUR 1,000 Carrying amount Cash flow 2026 2027 2028 2029 2030 2031\u2013 Bank loans 7,651 7,651 2,092 2,096 1,352 607 607 897 Contingent consideration 6,120 6,754 5,364 1,390 - - - - Lease contract liability 2,592 2,758 1,851 717 190 - - - Trade and other payables 1 8,974 8,974 8,974 - - - - - Total 25,337 26,137 18,281 4,203 1,542 607 607 897 1 Includes trade and other current payables (not accrued liabilities) 31 Dec 2024 EUR 1,000 Carrying amount Cash flow 2025 2026 2027 2028 2029 2030\u2013 Bank loans 6,230 6,411 2,604 1,540 1,517 750 - - Contingent consideration 9,686 10,210 4,086 6,125 - - - - Lease contract liability 3,366 3,563 2,013 1,084 365 101 - - Trade and other payables 2 11,356 11,356 11,356 - - - - - Total 30,639 31,541 20,059 8,749 1,882 851 - - 2 Includes trade and other current payables (not accrued liabilitie Exchange rate risk A significant proportion of the Group\u2019s purchases and sales and the majority of its monetary items are denominated in euros. Therefore, the Group is not significantly exposed to foreign exchange risk. The existing foreign exchange risk stems from commercial transactions in foreign currencies, monetary items in the statement of financial position and net investments in foreign subsidiaries. As at the financial statements date, the Group has foreign subsidiaries Germany, Poland, Hungary, Netherlands, the UK, Austria and the USA. Translation risk The Group has net investments in foreign currencies, as a result of which is it exposed to risk stemming from the conversion of the investments into the functional currency of the parent company. The Group incurs translation risk from the Polish zloty, US dollar, Hungarian forint and the UK pound sterling. So far, these translation differences have not been significant, and the Group has not hedged against the risk. The translation difference for the financial year 2025 was EUR 903 (-712) thousand, and it is recognised in the statement of comprehensive income. Transaction risk Transaction risk arises from cash flows in other currencies than the functional currency of the unit concerned. In its operations, the Group is not exposed to significant transaction risk, and it has not hedged against this risk. Transaction risks related to business operations mainly arise from the Supercharge sub-group. The main currency of sales within the Group is the euro. In addition, in the financial year 2025, the Group had sales of USD 13,831 (12,734) thousand, HUF 593,776 (576,835) thousand, and GBP 2,211 (5,762) thousand. The foreign exchange risk related to sales is significantly reduced by purchases in the same currency. The Group\u2019s main purchasing currency is also the euro, in addition to which, in the financial year 2025, the Group had purchases of USD 2,991 (2,006) thousand, HUF 1,170,140 (1,057,807) thousand, and GBP 501 (274) thousand. Other sales and purchases in foreign currencies during the financial year were insignificant. Foreign exchange rates applied The Group has applied the following foreign exchange rates: Average rate of the year 1 Rate of the financial statements date Country Currency 2025 2024 2025 2024 Poland PLN 4.2397 4.3062 4.2210 4.2750 USA USD 1.1301 1.0823 1.1750 1.0389 Hungary HUF 397.70 395.38 385.15 411.35 United Kingdom GBP 0.8569 0.8467 0.8726 0.8292 1 The average rate of the year has been calculated based on the average daily rates. Interest rate risk The Group has a variable-rate bank loan, which exposes the Group to interest rate risk reflecting changes in market interest rates. The interest rate risk has been hedged by an interest rate swap entered into in the financial year 2019 which has ended during 2025. The interest rate swap was measured at fair value through profit or loss, and it is thus recognised in Siili Solutions Plc\u2019s statement of financial position as an asset with the value of EUR 0 (22) thousand as at 31 December 2025. The interest rate swap agreement expired on 1 August 2025. On the financial statement date 2025, the Group had bank loans totalling EUR 7,651 (6,230) thousand. Of the bank loan, EUR 6,661 thousand has been hedged by an interest rate collar contract. In other respects, the Group\u2019s revenues and operative cash flows are mainly independent of market rate fluctuations. More detailed information on interest- bearing debt and the terms and conditions of bank loans is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities. Capital management The objective of capital management is to maintain an optimal capital structure within the Group, allowing it the ensure normal operating preconditions and growth of shareholder value in the long term. The Group\u2019s management and the Board of Directors of the parent company monitor the company\u2019s capital structure and development of liquidity. The objective of the monitoring is to ensure the company\u2019s liquidity and flexibility of its capital structure to execute the growth strategy and dividend policy. Capital management is concerned with the equity shown in the statement of financial position, and its structure may be adjusted among other things through the generation of profit, distribution of dividend and issuance of shares. The Group monitors the development of its equity as a proportion of the total capital (equity ratio). At the end of financial year 2025, the equity ratio stood at 53.3% (49.5% 1 ). The Group monitors the evolution of the capital structure also by the ratio of net debt and EBITDA. EUR 1,000 2025 2024 (restated) Net debt 3,505 -1,049 EBITDA 1 4,812 8,010 Net debt/EBITDA 1 0.73 -0.13 1 The comparative figures for 2024 have been adjusted from those published in the 2024 financial statements; see section 1 of the notes to the financial statements for details",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-337": {
"value": "Credit risk The management of credit risk and credit monitoring within the Group is centralised at the Finance department, which cooperates with the business units to minimise credit risk. In addition, the Group has credit insurance policy to minimise the impact of potential credit losses. The Group has certain individual large customers involving large concentrations of credit risk. According to the Group\u2019s management, these counterparties have a stable financial position, and therefore the realisation of credit risk is not considered probable. A credit loss is recognised on a trade receivable if there is objective evidence that payment of the trade receivable will not be performed in accordance with the original contractual terms. In the financial year 2025, the Group recognised a credit loss of EUR 3 (3) thousand. The values of financial assets presented in the statement of financial position are the best indication of the Group\u2019s maximum credit risk amount. The maturity breakdown of trade receivables is presented in Note 4.1 Trade and other receivables",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-338": {
"value": "31 Dec 2025
EUR 1,000 Carrying amount Cash flow 2026 2027 2028 2029 2030 2031\u2013
Bank loans 7,651 7,651 2,092 2,096 1,352 607 607 897
Contingent consideration 6,120 6,754 5,364 1,390 - - - -
Lease contract liability 2,592 2,758 1,851 717 190 - - -
Trade and other payables
1
8,974 8,974 8,974 - - - - -
Total 25,337 26,137 18,281 4,203 1,542 607 607 897
1 Includes trade and other current payables (not accrued liabilities)
31 Dec 2024 EUR 1,000 Carrying amount Cash flow 2025 2026 2027 2028 2029 2030\u2013 Bank loans 6,230 6,411 2,604 1,540 1,517 750 - - Contingent consideration 9,686 10,210 4,086 6,125 - - - - Lease contract liability 3,366 3,563 2,013 1,084 365 101 - - Trade and other payables 2 11,356 11,356 11,356 - - - - - Total 30,639 31,541 20,059 8,749 1,882 851 - - 2 Includes trade and other current payables (not accrued liabilitie s Liquidity risk Liquidity risk is related to the maintenance of the adequacy and continuity of funding required by the Group\u2019s operating capital, repayment of loans and investment expenditure. The objective of the management of liquidity risk is to maintain an adequate level of liquidity on an ongoing basis. To manage the risk, the Group assesses on a continuous basis the amount of financing required by its business operations to ensure the sufficiency of liquid funds within the Group for financing its operative activities and to repay maturing loans. The objective is to ensure the availability and flexibility of funding to the Group by a balanced maturity breakdown, adequately long loan periods and adequate available credit lines. The Group\u2019s management estimates that the Group\u2019s liquidity is at a solid level. At the end of financial year 2025, the Group\u2019s liquid funds totalled EUR 12,859 (20,311) thousand, in addition to which the Group has undrawn overdrafts of EUR 2,500 (2,500) thousand at its disposal as at 31 December 2025. The Group has three long-term bank loans whose loan period is 7 years. The loan contracts include customary covenants, which have not been breached during the financial year. Management monitors the fulfilment of the covenant terms on a regular basis. Group management has not identified significant concentrations of liquidity risk in its financial assets or sources of funding. The following table presents an analysis of the maturity of contract-based financial liabilities. The figures are not discounted, and they include both interest payments and capital repayments",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-339": {
"value": "Exchange rate risk
A significant proportion of the Group\u2019s purchases
and sales and the majority of its monetary items are
denominated in euros. Therefore, the Group is not
significantly exposed to foreign exchange risk.
The existing foreign exchange risk stems from
commercial transactions in foreign currencies, monetary
items in the statement of financial position and net
investments in foreign subsidiaries.
As at the financial statements date, the Group has
foreign subsidiaries Germany, Poland, Hungary,
Netherlands, the UK, Austria and the USA.
Translation risk
The Group has net investments in foreign currencies,
as a result of which is it exposed to risk stemming
from the conversion of the investments into the
functional currency of the parent company. The Group
incurs translation risk from the Polish zloty, US dollar,
Hungarian forint and the UK pound sterling. So far,
these translation differences have not been significant,
and the Group has not hedged against the risk.
The translation difference for the financial year 2025
was EUR 903 (-712) thousand, and it is recognised
in the statement of comprehensive income.
Transaction risk
Transaction risk arises from cash flows in other
currencies than the functional currency of the
unit concerned. In its operations, the Group is
not exposed to significant transaction risk, and
it has not hedged against this risk. Transaction
risks related to business operations mainly
arise from the Supercharge sub-group.
The main currency of sales within the Group is the euro.
In addition, in the financial year 2025, the Group had
sales of USD 13,831 (12,734) thousand, HUF 593,776
(576,835) thousand, and GBP 2,211 (5,762) thousand.
The foreign exchange risk related to sales is significantly
reduced by purchases in the same currency.
The Group\u2019s main purchasing currency is also the euro,
in addition to which, in the financial year 2025, the
Group had purchases of USD 2,991 (2,006) thousand,
HUF 1,170,140 (1,057,807) thousand, and GBP 501
(274) thousand. Other sales and purchases in foreign
currencies during the financial year were insignificant.
Foreign exchange rates applied
The Group has applied the following foreign exchange rates:
Average rate of the year
1
Rate of the financial statements date
Country Currency 2025 2024 2025 2024
Poland PLN 4.2397 4.3062 4.2210 4.2750
USA USD 1.1301 1.0823 1.1750 1.0389
Hungary HUF 397.70 395.38 385.15 411.35
United Kingdom GBP 0.8569 0.8467 0.8726 0.8292
1 The average rate of the year has been calculated based on the average daily rates.
Interest rate risk
The Group has a variable-rate bank loan, which
exposes the Group to interest rate risk reflecting
changes in market interest rates. The interest rate
risk has been hedged by an interest rate swap
entered into in the financial year 2019 which has
ended during 2025. The interest rate swap was
measured at fair value through profit or loss, and it is
thus recognised in Siili Solutions Plc\u2019s statement of
financial position as an asset with the value of EUR 0
(22) thousand as at 31 December 2025. The interest
rate swap agreement expired on 1 August 2025.
On the financial statement date 2025, the Group
had bank loans totalling EUR 7,651 (6,230) thousand.
Of the bank loan, EUR 6,661 thousand has been
hedged by an interest rate collar contract.
In other respects, the Group\u2019s revenues and operative
cash flows are mainly independent of market rate
fluctuations. More detailed information on interest-
bearing debt and the terms and conditions of
bank loans is presented in Note 5.6 Financial
liabilities and other interest-bearing liabilities.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-340": {
"value": "The Group has a variable-rate bank loan, which exposes the Group to interest rate risk reflecting changes in market interest rates. The interest rate risk has been hedged by an interest rate swap entered into in the financial year 2019 which has ended during 2025. The interest rate swap was measured at fair value through profit or loss, and it is thus recognised in Siili Solutions Plc\u2019s statement of financial position as an asset with the value of EUR 0 (22) thousand as at 31 December 2025. The interest rate swap agreement expired on 1 August 2025",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-341": {
"value": "Capital management
The objective of capital management is to maintain an
optimal capital structure within the Group, allowing it
the ensure normal operating preconditions and growth
of shareholder value in the long term. The Group\u2019s
management and the Board of Directors of the parent
company monitor the company\u2019s capital structure
and development of liquidity. The objective of the
monitoring is to ensure the company\u2019s liquidity and
flexibility of its capital structure to execute the growth
strategy and dividend policy. Capital management is
concerned with the equity shown in the statement of
financial position, and its structure may be adjusted
among other things through the generation of profit,
distribution of dividend and issuance of shares.
The Group monitors the development of its
equity as a proportion of the total capital (equity
ratio). At the end of financial year 2025, the
equity ratio stood at 53.3% (49.5%
1
). The Group
monitors the evolution of the capital structure
also by the ratio of net debt and EBITDA.
EUR 1,000 2025 2024
(restated)
Net debt 3,505 -1,049
EBITDA
1
4,812 8,010
Net debt/EBITDA
1
0.73 -0.13
1 The comparative figures for 2024 have been adjusted from those published in the 2024
financial statements; see section 1 of the notes to the financial statements for details.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
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"fact-342": {
"value": "5.3 FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk . The table presents the fair values and carrying amounts of each financial asset and liability item, which correspond to their values in the consolidated statement of financial position. The table also presents the fair value hierarchy levels. 2025 2024 EUR 1,000 Note Carrying amount Fair value Carrying amount Fair value Fair value hierarchy Financial assets Financial assets measured at amortised cost Non-current Receivables 5.4 145 145 163 163 2 Current Trade receivables 4.1 13,553 13,553 14,895 14,895 Other receivables 4.1 569 569 468 468 Liquid funds 5.5 12,859 12,859 20,331 20,331 2 Recognised at fair value through profit or loss Current Interest rate swap agreement 0 0 22 22 2 Total financial assets 27,126 27,126 35,879 35,879 Financial liabilities Financial liabilities at amortised cost Non-current Bank loans 1 5.6 5,560 5,560 3,717 3,717 2 Other interest-bearing liabilities 1 5.6 846 846 1,480 1,480 Current Bank loans 1 5.6 2,092 2,092 2,514 2,514 2 Other interest-bearing liabilities 1 5.6 1,746 1,746 1,886 1,886 Trade and other payables 4.2 8,974 8,974 11,356 11,356 Recognised at fair value through profit or loss Non-current Contingent consideration 1 5.6 1,026 1,026 5,600 5,600 3 Current Contingent consideration 1 5.6 5,094 5,094 4,086 4,086 3 Total financial liabilities 25,337 25,337 30,639 30,639 1 Included in the statement of financial position item Financial liabilitie Loans, other assets and financial liabilities are measured at amortised cost using the effective interest rate method except for contingent consideration, which is measured at fair value. The carrying amounts and fair values of financial assets and liabilities are considered to correspond to each other. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Fair value measurement principles applied by the Group to all financial instruments In measuring the fair values of the financial assets and liabilities presented in the table, the following assumptions were applied. Trade and other receivables The initial carrying amount of trade receivables and other receivables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the receivables. Bank loans The fair values of debts are based on discounted cash flows. The total interest rate consists of the risk-free interest rate and a company-specific risk premium. Trade and other payables The initial carrying amount of trade payables and other payables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the debts. Contingent consideration The carrying amount of contingent considerations corresponds to their fair value. Fair value hierarchy levels During the periods ended or the previous period, no instruments were transferred from one fair value hierarchy level to another. Level 1 The fair values of the hierarchy level 1 are based on the quoted (unadjusted) prices of identical assets or liabilities in active markets. Level 2 The fair values of the level 2 instruments are based, to a significant extent, on inputs other than quoted prices but still to information that is observable for the assets or liability in question, either directly or indirectly. Level 3 The fair values of the level 3 instruments are based on inputs about the asset or liability that are not based on observable market information but instead, to a signifant extent, on management's estimates and their utilisation in generally accepted valuation models. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety at the same levels as the lowest level input that is signifant to the entire measurement. A reconciliation of the level 3 non-current financial liabilities measured at fair value is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities 5.6 FINANCIAL LIABILITIES AND OTHER INTEREST-BEARING LIABILITIES ACCOUNTING POLICY Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities . Non-current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 6,406 5,197 Contingent consideration measured at fair value through profit or loss 1,026 5,600 Total 7,432 10,797 Current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 3,838 4,399 Contingent consideration measured at fair value through profit or loss 5,094 4,086 Total 8,932 8,485 The fair values of financial liabilities are presented in Note 5.3 Fair values of financial assets and liabilities. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Bank loans and overdrafts The Group has four bank loans drawn down in the financial years 2021 and 2025. The loans were drawn down to finance the acquisition of majority and additional stakes in subsidiaries. Two loans raised in 2021 and one loan raised in 2025 are hedged by a seven-year interest-rate collar contract from the drawdown date. The interest paid for the loans consists of the reference rate and a loan margin. The loans have a maturity of seven years and are repaid in equal instalments every six months. In the financial year 2025, the final instalments were paid on a loan drawn down in 2018, which was subject to an interest rate swap. Siili\u2019s bank loans include covenants that entitle the financial institution to terminate the loan agreement if the covenants are not met. The covenants are based on the company\u2019s interest-bearing net liability in relation to its EBITDA and on its equity ratio. These key figures are examined every six months, and the covenants were met on the financial statements date. On the financial statements date 31 December 2025, the Group had undrawn credit lines of EUR 2,500 (2,500) thousand at its disposal. Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result ",
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"fact-343": {
"value": "5.3 FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk . The table presents the fair values and carrying amounts of each financial asset and liability item, which correspond to their values in the consolidated statement of financial position. The table also presents the fair value hierarchy levels. 2025 2024 EUR 1,000 Note Carrying amount Fair value Carrying amount Fair value Fair value hierarchy Financial assets Financial assets measured at amortised cost Non-current Receivables 5.4 145 145 163 163 2 Current Trade receivables 4.1 13,553 13,553 14,895 14,895 Other receivables 4.1 569 569 468 468 Liquid funds 5.5 12,859 12,859 20,331 20,331 2 Recognised at fair value through profit or loss Current Interest rate swap agreement 0 0 22 22 2 Total financial assets 27,126 27,126 35,879 35,879 Financial liabilities Financial liabilities at amortised cost Non-current Bank loans 1 5.6 5,560 5,560 3,717 3,717 2 Other interest-bearing liabilities 1 5.6 846 846 1,480 1,480 Current Bank loans 1 5.6 2,092 2,092 2,514 2,514 2 Other interest-bearing liabilities 1 5.6 1,746 1,746 1,886 1,886 Trade and other payables 4.2 8,974 8,974 11,356 11,356 Recognised at fair value through profit or loss Non-current Contingent consideration 1 5.6 1,026 1,026 5,600 5,600 3 Current Contingent consideration 1 5.6 5,094 5,094 4,086 4,086 3 Total financial liabilities 25,337 25,337 30,639 30,639 1 Included in the statement of financial position item Financial liabilitie s Loans, other assets and financial liabilities are measured at amortised cost using the effective interest rate method except for contingent consideration, which is measured at fair value. The carrying amounts and fair values of financial assets and liabilities are considered to correspond to each other. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Fair value measurement principles applied by the Group to all financial instruments In measuring the fair values of the financial assets and liabilities presented in the table, the following assumptions were applied. Trade and other receivables The initial carrying amount of trade receivables and other receivables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the receivables. Bank loans The fair values of debts are based on discounted cash flows. The total interest rate consists of the risk-free interest rate and a company-specific risk premium. Trade and other payables The initial carrying amount of trade payables and other payables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the debts. Contingent consideration The carrying amount of contingent considerations corresponds to their fair value. Fair value hierarchy levels During the periods ended or the previous period, no instruments were transferred from one fair value hierarchy level to another. Level 1 The fair values of the hierarchy level 1 are based on the quoted (unadjusted) prices of identical assets or liabilities in active markets. Level 2 The fair values of the level 2 instruments are based, to a significant extent, on inputs other than quoted prices but still to information that is observable for the assets or liability in question, either directly or indirectly. Level 3 The fair values of the level 3 instruments are based on inputs about the asset or liability that are not based on observable market information but instead, to a signifant extent, on management's estimates and their utilisation in generally accepted valuation models. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety at the same levels as the lowest level input that is signifant to the entire measurement. A reconciliation of the level 3 non-current financial liabilities measured at fair value is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities 5.6 FINANCIAL LIABILITIES AND OTHER INTEREST-BEARING LIABILITIES ACCOUNTING POLICY Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities . Non-current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 6,406 5,197 Contingent consideration measured at fair value through profit or loss 1,026 5,600 Total 7,432 10,797 Current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 3,838 4,399 Contingent consideration measured at fair value through profit or loss 5,094 4,086 Total 8,932 8,485 The fair values of financial liabilities are presented in Note 5.3 Fair values of financial assets and liabilities. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Bank loans and overdrafts The Group has four bank loans drawn down in the financial years 2021 and 2025. The loans were drawn down to finance the acquisition of majority and additional stakes in subsidiaries. Two loans raised in 2021 and one loan raised in 2025 are hedged by a seven-year interest-rate collar contract from the drawdown date. The interest paid for the loans consists of the reference rate and a loan margin. The loans have a maturity of seven years and are repaid in equal instalments every six months. In the financial year 2025, the final instalments were paid on a loan drawn down in 2018, which was subject to an interest rate swap. Siili\u2019s bank loans include covenants that entitle the financial institution to terminate the loan agreement if the covenants are not met. The covenants are based on the company\u2019s interest-bearing net liability in relation to its EBITDA and on its equity ratio. These key figures are examined every six months, and the covenants were met on the financial statements date. On the financial statements date 31 December 2025, the Group had undrawn credit lines of EUR 2,500 (2,500) thousand at its disposal. Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities .",
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"fact-344": {
"value": "5.3 FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk . The table presents the fair values and carrying amounts of each financial asset and liability item, which correspond to their values in the consolidated statement of financial position. The table also presents the fair value hierarchy levels. 2025 2024 EUR 1,000 Note Carrying amount Fair value Carrying amount Fair value Fair value hierarchy Financial assets Financial assets measured at amortised cost Non-current Receivables 5.4 145 145 163 163 2 Current Trade receivables 4.1 13,553 13,553 14,895 14,895 Other receivables 4.1 569 569 468 468 Liquid funds 5.5 12,859 12,859 20,331 20,331 2 Recognised at fair value through profit or loss Current Interest rate swap agreement 0 0 22 22 2 Total financial assets 27,126 27,126 35,879 35,879 Financial liabilities Financial liabilities at amortised cost Non-current Bank loans 1 5.6 5,560 5,560 3,717 3,717 2 Other interest-bearing liabilities 1 5.6 846 846 1,480 1,480 Current Bank loans 1 5.6 2,092 2,092 2,514 2,514 2 Other interest-bearing liabilities 1 5.6 1,746 1,746 1,886 1,886 Trade and other payables 4.2 8,974 8,974 11,356 11,356 Recognised at fair value through profit or loss Non-current Contingent consideration 1 5.6 1,026 1,026 5,600 5,600 3 Current Contingent consideration 1 5.6 5,094 5,094 4,086 4,086 3 Total financial liabilities 25,337 25,337 30,639 30,639 1 Included in the statement of financial position item Financial liabilitie s Loans, other assets and financial liabilities are measured at amortised cost using the effective interest rate method except for contingent consideration, which is measured at fair value. The carrying amounts and fair values of financial assets and liabilities are considered to correspond to each other. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Fair value measurement principles applied by the Group to all financial instruments In measuring the fair values of the financial assets and liabilities presented in the table, the following assumptions were applied. Trade and other receivables The initial carrying amount of trade receivables and other receivables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the receivables. Bank loans The fair values of debts are based on discounted cash flows. The total interest rate consists of the risk-free interest rate and a company-specific risk premium. Trade and other payables The initial carrying amount of trade payables and other payables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the debts. Contingent consideration The carrying amount of contingent considerations corresponds to their fair value. Fair value hierarchy levels During the periods ended or the previous period, no instruments were transferred from one fair value hierarchy level to another. Level 1 The fair values of the hierarchy level 1 are based on the quoted (unadjusted) prices of identical assets or liabilities in active markets. Level 2 The fair values of the level 2 instruments are based, to a significant extent, on inputs other than quoted prices but still to information that is observable for the assets or liability in question, either directly or indirectly. Level 3 The fair values of the level 3 instruments are based on inputs about the asset or liability that are not based on observable market information but instead, to a signifant extent, on management's estimates and their utilisation in generally accepted valuation models. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety at the same levels as the lowest level input that is signifant to the entire measurement. A reconciliation of the level 3 non-current financial liabilities measured at fair value is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities ",
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"fact-345": {
"value": "5.3 FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk The table presents the fair values and carrying amounts of each financial asset and liability item, which correspond to
their values in the consolidated statement of financial position. The table also presents the fair value hierarchy levels.
2025 2024
EUR 1,000 Note Carrying amount Fair value Carrying amount Fair value
Fair value
hierarchy
Financial assets
Financial assets measured at amortised cost
Non-current
Receivables 5.4 145 145 163 163 2
Current
Trade receivables 4.1 13,553 13,553 14,895 14,895
Other receivables 4.1 569 569 468 468
Liquid funds 5.5 12,859 12,859 20,331 20,331 2
Recognised at fair value through profit or loss
Current
Interest rate swap agreement 0 0 22 22 2
Total financial assets 27,126 27,126 35,879 35,879
Financial liabilities
Financial liabilities at amortised cost
Non-current
Bank loans
1
5.6 5,560 5,560 3,717 3,717 2
Other interest-bearing liabilities
1
5.6 846 846 1,480 1,480
Current
Bank loans
1
5.6 2,092 2,092 2,514 2,514 2
Other interest-bearing liabilities
1
5.6 1,746 1,746 1,886 1,886
Trade and other payables 4.2 8,974 8,974 11,356 11,356
Recognised at fair value through profit or loss
Non-current
Contingent consideration
1
5.6 1,026 1,026 5,600 5,600 3
Current
Contingent consideration
1
5.6 5,094 5,094 4,086 4,086 3
Total financial liabilities 25,337 25,337 30,639 30,639
Loans, other assets and financial liabilities are measured at amortised cost using the effective interest rate method except for contingent consideration, which is measured at fair value. The carrying amounts and fair values of financial assets and liabilities are considered to correspond to each other. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Fair value measurement principles applied by the Group to all financial instruments In measuring the fair values of the financial assets and liabilities presented in the table, the following assumptions were applied. Trade and other receivables The initial carrying amount of trade receivables and other receivables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the receivables. Bank loans The fair values of debts are based on discounted cash flows. The total interest rate consists of the risk-free interest rate and a company-specific risk premium. Trade and other payables The initial carrying amount of trade payables and other payables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the debts. Contingent consideration The carrying amount of contingent considerations corresponds to their fair value. Fair value hierarchy levels During the periods ended or the previous period, no instruments were transferred from one fair value hierarchy level to another. Level 1 The fair values of the hierarchy level 1 are based on the quoted (unadjusted) prices of identical assets or liabilities in active markets. Level 2 The fair values of the level 2 instruments are based, to a significant extent, on inputs other than quoted prices but still to information that is observable for the assets or liability in question, either directly or indirectly. Level 3 The fair values of the level 3 instruments are based on inputs about the asset or liability that are not based on observable market information but instead, to a signifant extent, on management's estimates and their utilisation in generally accepted valuation models. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety at the same levels as the lowest level input that is signifant to the entire measurement. A reconciliation of the level 3 non-current financial liabilities measured at fair value is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities ",
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"fact-346": {
"value": "ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities ",
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"fact-347": {
"value": "ACCOUNTING POLICY Financial assets The Group\u2019s financial assets are classified in the following measurement categories: financial assets measured at amortised cost, and financial assets measured fair value through profit or loss. Financial assets are classified in connection with their initial recognition based on the contractual terms concerning their cash flows. Financial assets measured at amortised cost include trade and other receivables which do not belong to derivatives assets. Payments related to these assets are fixed or measurable, the assets are unlisted and are not held by the Group for trading. This category includes the Group\u2019s financial assets received in exchange for transferring money, goods or services to the debtor. Assets classified into the category are measured at amortised cost using the effective interest rate method, less impairments, if any. Trade and other receivables are included in the statement of financial position according to their nature in current or non-current assets. Assets are included in non-current items if they mature in more than 12 months from the financial statements date. Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk ",
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"fact-348": {
"value": "Financial assets measured at fair value through profit
or loss are recognised at fair value in the statement
of financial position, and gains or losses due to fair
value adjustments are recognised through profit or
loss. The category includes an interest rate swap
entered to hedge against interest rate risk .
Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-349": {
"value": "Financial assets measured at fair value through profit or loss are recognised at fair value in the statement of financial position, and gains or losses due to fair value adjustments are recognised through profit or loss. The category includes an interest rate swap entered to hedge against interest rate risk 2025 2024 EUR 1,000 Note Carrying amount Fair value Carrying amount Fair value Fair value hierarchy Financial assets Financial assets measured at amortised cost Non-current Receivables 5.4 145 145 163 163 2 Current Trade receivables 4.1 13,553 13,553 14,895 14,895 Other receivables 4.1 569 569 468 468 Liquid funds 5.5 12,859 12,859 20,331 20,331 2 Recognised at fair value through profit or loss Current Interest rate swap agreement 0 0 22 22 2 Total financial assets 27,126 27,126 35,879 35,879 Financial liabilities Financial liabilities at amortised cost Non-current Bank loans 1 5.6 5,560 5,560 3,717 3,717 2 Other interest-bearing liabilities 1 5.6 846 846 1,480 1,480 Current Bank loans 1 5.6 2,092 2,092 2,514 2,514 2 Other interest-bearing liabilities 1 5.6 1,746 1,746 1,886 1,886 Trade and other payables 4.2 8,974 8,974 11,356 11,356 Recognised at fair value through profit or loss Non-current Contingent consideration 1 5.6 1,026 1,026 5,600 5,600 3 Current Contingent consideration 1 5.6 5,094 5,094 4,086 4,086 3 Total financial liabilities 25,337 25,337 30,639 30,639 1 Included in the statement of financial position item Financial liabilitie s Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-350": {
"value": "Fair value measurement principles applied by the Group to all financial instruments In measuring the fair values of the financial assets and liabilities presented in the table, the following assumptions were applied. Trade and other receivables The initial carrying amount of trade receivables and other receivables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the receivables. Bank loans The fair values of debts are based on discounted cash flows. The total interest rate consists of the risk-free interest rate and a company-specific risk premium. Trade and other payables The initial carrying amount of trade payables and other payables corresponds with their fair value, since discounting does not have a material effect, considering the maturity of the debts. Contingent consideration The carrying amount of contingent considerations corresponds to their fair value. Fair value hierarchy levels During the periods ended or the previous period, no instruments were transferred from one fair value hierarchy level to another. Level 1 The fair values of the hierarchy level 1 are based on the quoted (unadjusted) prices of identical assets or liabilities in active markets. Level 2 The fair values of the level 2 instruments are based, to a significant extent, on inputs other than quoted prices but still to information that is observable for the assets or liability in question, either directly or indirectly. Level 3 The fair values of the level 3 instruments are based on inputs about the asset or liability that are not based on observable market information but instead, to a signifant extent, on management's estimates and their utilisation in generally accepted valuation models. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety at the same levels as the lowest level input that is signifant to the entire measurement. A reconciliation of the level 3 non-current financial liabilities measured at fair value is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-351": {
"value": "5.4 OTHER INVESTMENTS AND
NON-CURRENT RECEIVABLES
Other investments
EUR 1,000 2025 2024
Acquisition cost 1 Jan 1 1
Acquisition cost 31 Dec 1 1
Non-current receivables
EUR 1,000 2025 2024
Other long-term receivables 145 163
Total non-current assets 145 163
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-352": {
"value": "Non-current receivables EUR 1,000 2025 2024 Other long-term receivables 145 163 Total non-current assets 145 163",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-353": {
"value": "ACCOUNTING POLICY
Liquid funds consist of cash in hand and at bank and
current investments. Cash in hand and at bank include
currency, bank deposits redeemable at notice and
other very liquid short-term investments which are
readily convertible into a pre-known cash amount and
involving a low revaluation risk. Items qualifying as
cash equivalents have a maturity of three months or
less from the date of acquisition. Current investments
consist of bank deposits and other liquid investments
with a maturity of more than 3 months but no more
than 12 months from the acquisition date. Utilised
credit lines are included in current financial liabilities.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-354": {
"value": "ACCOUNTING POLICY Liquid funds consist of cash in hand and at bank and current investments. Cash in hand and at bank include currency, bank deposits redeemable at notice and other very liquid short-term investments which are readily convertible into a pre-known cash amount and involving a low revaluation risk. Items qualifying as cash equivalents have a maturity of three months or less from the date of acquisition. Current investments consist of bank deposits and other liquid investments with a maturity of more than 3 months but no more than 12 months from the acquisition date. Utilised credit lines are included in current financial liabilities. EUR 1,000 2025 2024 Cash and bank accounts 12,859 20,331 Cash in hand and at bank, total 12,859 20,331 Fixed-term deposits, maturity over 3 months but no more than 12 months - - Total liquid funds 12,859 20,331 The company has accounts with an overdraft facility whose credit lines amount to EUR 2,500 thousand in total. At the end of the financial year 2025, no credit lines were utilised. The liquid funds presented in the table correspond to the liquid funds under the cash flow statement",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-355": {
"value": "5.6 FINANCIAL LIABILITIES AND OTHER INTEREST-BEARING LIABILITIES ACCOUNTING POLICY Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities . Non-current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 6,406 5,197 Contingent consideration measured at fair value through profit or loss 1,026 5,600 Total 7,432 10,797 Current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 3,838 4,399 Contingent consideration measured at fair value through profit or loss 5,094 4,086 Total 8,932 8,485 The fair values of financial liabilities are presented in Note 5.3 Fair values of financial assets and liabilities. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Bank loans and overdrafts The Group has four bank loans drawn down in the financial years 2021 and 2025. The loans were drawn down to finance the acquisition of majority and additional stakes in subsidiaries. Two loans raised in 2021 and one loan raised in 2025 are hedged by a seven-year interest-rate collar contract from the drawdown date. The interest paid for the loans consists of the reference rate and a loan margin. The loans have a maturity of seven years and are repaid in equal instalments every six months. In the financial year 2025, the final instalments were paid on a loan drawn down in 2018, which was subject to an interest rate swap. Siili\u2019s bank loans include covenants that entitle the financial institution to terminate the loan agreement if the covenants are not met. The covenants are based on the company\u2019s interest-bearing net liability in relation to its EBITDA and on its equity ratio. These key figures are examined every six months, and the covenants were met on the financial statements date. On the financial statements date 31 December 2025, the Group had undrawn credit lines of EUR 2,500 (2,500) thousand at its disposal. Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-356": {
"value": "ACCOUNTING POLICY
Financial liabilities are initially recognised at
fair value. Subsequently, financial liabilities are
recognised at amortised cost using the effective
interest rate method, excluding contingent
consideration or consideration for a minority
interest, which are recognised at fair value through
profit or loss. Transaction costs are included in
the initial carrying amount of financial liabilities
recognised at amortised cost. Financial liabilities
are included both in non-current and current
liabilities. Financial liabilities are classified as non-
current where they mature in over 12 months
from the financial statements date. Liabilities
maturing in less than 12 months from the financial
statements date are classified as current liabilities .
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-357": {
"value": "ACCOUNTING POLICY Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-358": {
"value": "ACCOUNTING POLICY Financial liabilities are initially recognised at fair value. Subsequently, financial liabilities are recognised at amortised cost using the effective interest rate method, excluding contingent consideration or consideration for a minority interest, which are recognised at fair value through profit or loss. Transaction costs are included in the initial carrying amount of financial liabilities recognised at amortised cost. Financial liabilities are included both in non-current and current liabilities. Financial liabilities are classified as non- current where they mature in over 12 months from the financial statements date. Liabilities maturing in less than 12 months from the financial statements date are classified as current liabilities . Non-current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 6,406 5,197 Contingent consideration measured at fair value through profit or loss 1,026 5,600 Total 7,432 10,797 Current financial liabilities and other interest-bearing liabilities EUR 1,000 2025 2024 Financial liabilities measured at amortised acquisition cost 3,838 4,399 Contingent consideration measured at fair value through profit or loss 5,094 4,086 Total 8,932 8,485 The fair values of financial liabilities are presented in Note 5.3 Fair values of financial assets and liabilities. The maturity breakdown of financial liabilities is presented in Note 5.2 Financial risk management. Bank loans and overdrafts The Group has four bank loans drawn down in the financial years 2021 and 2025. The loans were drawn down to finance the acquisition of majority and additional stakes in subsidiaries. Two loans raised in 2021 and one loan raised in 2025 are hedged by a seven-year interest-rate collar contract from the drawdown date. The interest paid for the loans consists of the reference rate and a loan margin. The loans have a maturity of seven years and are repaid in equal instalments every six months. In the financial year 2025, the final instalments were paid on a loan drawn down in 2018, which was subject to an interest rate swap. Siili\u2019s bank loans include covenants that entitle the financial institution to terminate the loan agreement if the covenants are not met. The covenants are based on the company\u2019s interest-bearing net liability in relation to its EBITDA and on its equity ratio. These key figures are examined every six months, and the covenants were met on the financial statements date. On the financial statements date 31 December 2025, the Group had undrawn credit lines of EUR 2,500 (2,500) thousand at its disposal. Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-359": {
"value": "Siili\u2019s bank loans include covenants that entitle the
financial institution to terminate the loan agreement if
the covenants are not met. The covenants are based
on the company\u2019s interest-bearing net liability in
relation to its EBITDA and on its equity ratio. These
key figures are examined every six months, and the
covenants were met on the financial statements date.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-360": {
"value": "Contingent consideration liabilities In the financial year 2025, Siili acquired control in Integrations Group Oy and additional stakes in Supercharge Zrt. and Integrations Group Oy. The considerations paid to minority interests for these additional stakes totalled EUR 4,321 thousand. Financial income due to fair value adjustment on contingent consideration liabilities under the acquisition Changes in contingent considerations EUR 1,000 Supercharge Zrt. Vala Group Oy Integrations Group Oy Total 1 Jan 2025 8,566 1,121 0 9,686 Fair value change on the agreement and effect of the unwinding of discounting 1 -1,510 50 631 -829 Paid contingent consideration for the acquisition - - 1,183 1,183 Payment to minority interest for additional stake -4,231 - -90 -4,321 Exchange rate fluctuation impact on the contingent liability 401 - - 401 31 Dec 2025 3,226 1,171 1,724 6,120 Of which at the end of the financial year: Non-current 0 0 1,026 1,026 Current 3,226 1,171 697 5,094 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result. EUR 1,000 Supercharge Zrt. Vala Group Oy Talentree Oy Total 1 Jan 2024 12,495 7,122 40 19,657 Fair value change on the agreement and effect of the unwinding of discounting 1 918 -747 - 171 Paid contingent consideration for the acquisition - - -40 -40 Payment to minority interest for additional stake -4,167 -5,255 - -9,422 Exchange rate fluctuation impact on the contingent liability -681 - - -681 31 Dec 2024 8,566 1,121 0 9,686 Of which at the end of the financial year: Non-current 4,480 1,121 - 5,600 Current 4,086 - - 4,086 1 The change in the fair value of the agreement and the effect of the unwinding of the discount have been combined and presented on the same line as the net impact on the result . agreements and discounting these liabilities recognised in the period totalled EUR 829 (-171) thousand, excluding foreign exchange effects. At the end of the financial year, the Group had contingent consideration liabilities totalling EUR 6,120 (9,686) thousand, of which EUR 5,094 (4,086) thousand were short-term liabilities .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-361": {
"value": "Finland ",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-362": {
"value": "6.2 RELATED PARTY TRANSACTIONS
The Group\u2019s related parties include the parent company
and subsidiaries. Related parties also include the
members of the parent company\u2019s Board of Directors,
the CEO and rest of the Group\u2019s Management
Team as well as their close family members.
Information on Group companies is presented
in Note 6.1 Subsidiaries, while the remuneration
of the CEO and rest of the Management Team is
discussed in Note 2.3 Employee benefit expenses.
In the financial year 2025, the Group did not have other
material related party transactions than transactions
between Group companies. Siili Solutions Plc, the
parent company of the group, has no outstanding
loans to its subsidiaries. The parent company\u2019s
trade and other receivables from subsidiaries, as
well as its trade payables and other liabilities to
subsidiaries, are disclosed in the notes to the parent
company\u2019s financial statements. These related party
transactions are undertaken on market terms.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-363": {
"value": "6.2 RELATED PARTY TRANSACTIONS The Group\u2019s related parties include the parent company and subsidiaries. Related parties also include the members of the parent company\u2019s Board of Directors, the CEO and rest of the Group\u2019s Management Team as well as their close family members. In the financial year 2025, the Group did not have other material related party transactions than transactions between Group companies. Siili Solutions Plc, the parent company of the group, has no outstanding loans to its subsidiaries. The parent company\u2019s trade and other receivables from subsidiaries, as well as its trade payables and other liabilities to subsidiaries, are disclosed in the notes to the parent company\u2019s financial statements. These related party transactions are undertaken on market terms",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-364": {
"value": "6.3 COMMITMENTS AND
CONTINGENT ASSETS
Commitments given on own behalf
EUR 1,000 2025 2024
Lease collateral 193 356
Company pledges 23,000 23,000
Corporate cards 80 95
Lease guarantees 54 324
Bearer bonds are held at Nordea Bank
AB (publ), Finland branch.
More detailed information on financial liabilities
is presented in Note 5.6 Financial liabilities
and other interest-bearing liabilities.
Disputes and litigation
The Group does not have pending disputes or litigations.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-365": {
"value": "6.3 COMMITMENTS AND CONTINGENT ASSETS Commitments given on own behalf EUR 1,000 2025 2024 Lease collateral 193 356 Company pledges 23,000 23,000 Corporate cards 80 95 Lease guarantees 54 324 Bearer bonds are held at Nordea Bank AB (publ), Finland branch. More detailed information on financial liabilities is presented in Note 5.6 Financial liabilities and other interest-bearing liabilities. Disputes and litigation The Group does not have pending disputes or litigations",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-366": {
"value": "6.4 MATERIAL EVENTS AFTER THE FINANCIAL YEAR The Board of Directors of Siili Solutions Plc established a new share-based incentive scheme for key personnel Share-based incentive scheme 2026\u22122030 Siili Solutions Plc's Board of Directors decided to establish a new share-based incentive scheme for the Group's key personnel. The purpose of the plan is to align the goals of the company's owners and key personnel in order to increase the company's value in the long term, to commit key personnel to implementing the company's strategy and objectives and long-term interests, and to offer them a competitive incentive scheme based on the earning and accumulation of company shares. The 2026\u22122030 share-based incentive plan has three performance periods: calendar years 2026\u22122028, 2027\u22122029, and 2028\u22122030. The key terms and conditions of the 2026\u20132030 share-based incentive plan were published in a stock exchange release on January 29, 2026. The plan continues the 2023\u20132027 share-based incentive plan for key personnel. The target group for the share-based incentive plan for the 2026\u22122028 performance period comprises approximately 60 key personnel, including the Group's CEO and the Management Team. Under the plan, the target group has the opportunity to earn Siili Solutions Plc shares based on performance. Any rewards under the plan will be paid within five months of the end of each earning period. The earning criteria for the 2026\u20132028 performance period are tied to the 2026 net sales and operating profit as well as the development of shareholder value in 2026\u20132028. The payment of bonuses is also conditional on the achievement of the minimum threshold set by the Board of Directors for the net result for the 2026 financial year. General The remuneration payable under the share-based incentive plan is estimated to correspond to a maximum total value of approximately 185,000 Siili Solutions Plc shares, including the portion payable in cash. Any remuneration will be paid partly in Siili Solutions Plc shares and partly in cash. The cash portion of the remuneration is intended to cover the taxes and statutory social security contributions incurred by the key person. As a rule, no remuneration will be paid if the key person's employment or director contract ends before the remuneration is paid. Members of the Group's Management Team must hold all shares received under the scheme until the total value of their shareholdings in the company corresponds to half of their annual remuneration. This number of shares must be held for as long as the member remains a member of the Group's Management Team",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:7437003WYXJUSV27Q316",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}