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"period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s7__6__91": { "value": "Basis of preparationIncap Corporation is a Finnish, public limited company. The company is domiciled in Helsinki, and its registered address is Bulevardi 21, 00180 Helsinki, Finland. Incap Corporation is the ultimate parent company in the Incap Group.Incap Corporation is a trusted partner and full service provider inElectronics Manufacturing Services. As a global EMS company, Incapsupports customers ranging from large multinationals and mid-sizedcompanies to small start-ups in their complete manufacturing valuechain.Incap Group\u2019s financial statements have been prepared in accordance with International Financial Reporting Standards in conformity with the IAS and IFRS standards and SIC and IFRIC interpretations in force at the balance sheet date, 31 December 2025. The notes to the consolidatedfinancial statements also comply with Finnish accounting and company legislation. The information in the consolidated financial statements in the ESEF (European Single Electronic Format) format has been verified by the auditor.The financial statements in the official compiled version are presented in euros, being the functional and presentation currency of the Group\u2019s parent company. Financial information is presented in thousands ofeuros, unless otherwise stated.The preparation of financial statements in accordance with IFRSstandards as adopted by the European Union requires certainestimates by Group management as well as management\u2019s judgement in applying accounting policies. Estimates with greatest impact on the financial statements figures are presented in the note \u201cAccountingpolicies requiring management\u2019s judgement and key sources ofestimation uncertainty.\u201dThese consolidated financial statements were authorised for release by the Board of Directors of Incap Corporation on 17 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__14": { "value": "Basis of preparationIncap Corporation is a Finnish, public limited company. The company is domiciled in Helsinki, and its registered address is Bulevardi 21, 00180 Helsinki, Finland. Incap Corporation is the ultimate parent company in the Incap Group.Incap Corporation is a trusted partner and full service provider inElectronics Manufacturing Services. As a global EMS company, Incapsupports customers ranging from large multinationals and mid-sizedcompanies to small start-ups in their complete manufacturing valuechain.Incap Group\u2019s financial statements have been prepared in accordance with International Financial Reporting Standards in conformity with the IAS and IFRS standards and SIC and IFRIC interpretations in force at the balance sheet date, 31 December 2025. The notes to the consolidatedfinancial statements also comply with Finnish accounting and company legislation. The information in the consolidated financial statements in the ESEF (European Single Electronic Format) format has been verified by the auditor.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__13": { "value": "Basis of preparationIncap Corporation is a Finnish, public limited company. The company is domiciled in Helsinki, and its registered address is Bulevardi 21, 00180 Helsinki, Finland. Incap Corporation is the ultimate parent company in the Incap Group.Incap Corporation is a trusted partner and full service provider inElectronics Manufacturing Services. As a global EMS company, Incapsupports customers ranging from large multinationals and mid-sizedcompanies to small start-ups in their complete manufacturing valuechain.Incap Group\u2019s financial statements have been prepared in accordance with International Financial Reporting Standards in conformity with the IAS and IFRS standards and SIC and IFRIC interpretations in force at the balance sheet date, 31 December 2025. The notes to the consolidatedfinancial statements also comply with Finnish accounting and company legislation. The information in the consolidated financial statements in the ESEF (European Single Electronic Format) format has been verified by the auditor.The financial statements in the official compiled version are presented in euros, being the functional and presentation currency of the Group\u2019s parent company. Financial information is presented in thousands ofeuros, unless otherwise stated.The preparation of financial statements in accordance with IFRSstandards as adopted by the European Union requires certainestimates by Group management as well as management\u2019s judgement in applying accounting policies. Estimates with greatest impact on the financial statements figures are presented in the note \u201cAccountingpolicies requiring management\u2019s judgement and key sources ofestimation uncertainty.\u201dThese consolidated financial statements were authorised for release by the Board of Directors of Incap Corporation on 17 April 2026.Acquired businessesBusiness combinations are accounted for by applying the acquisition method. The acquisition costs are recognised as an aggregate of the consideration transferred measured at the acquisition date fair value and the amount of any non-controlling interest in the acquiree. For each business combination, the Group selects whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are recognised in profit or loss in the periods in which they are incurred, and corresponding services are received.When the Group acquires a business, it classifies and designates the liquid assets and liabilities assumed based on the contractual terms, economic conditions and other pertinent conditions as they exist at the acquisition date.A potential contingent consideration is recognised at the acquisition date fair value. A contingent consideration classified as an asset or a liability, meeting the criteria of a financial instrument in accordance with IFRS 9 (Financial instruments), is measured at fair value at each reporting date and changes are recognised in profit or loss. If the contingent consideration is not within the scope of IFRS 3, it is measured in accordance with an applicable IFRS standard. A contingent consideration classified as an equity instrument is not remeasured and its subsequent measurement will be accounted for within equity.Goodwill is initially measured at acquisition cost, which is proportionate to the amount, for which the aggregate of the consideration transferred and the amount of any non-controlling interest in the acquiree exceed the proportionate share of the recognised identifiable net amount of the acquired assets and liabilities assumed. If the fair value of the acquired identifiable net assets exceeds the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the acquired assets and liabilities assumed, and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the fair value of the net assets, even after reassessment, exceeds the aggregate consideration transferred, the profit is recognised in profit or loss.After the initial recognition, goodwill is measured at amortised cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units.When goodwill has been allocated to the cash-generating unit and a portion of the unit\u2019s business is disposed, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. In these situations, the goodwill is measured on the basis of the relative values of the operation disposed of and the portion of the cash generating unit retained.Translation of items denominated in foreign currencySeparate companiesTransactions denominated in foreign currency are recorded in the functional currency using the exchange rate on the date of the transaction. Balance sheet items denominated in foreign currency are translated to the functional currency using the exchange rates at the balance sheet date.Gains and losses resulting from transactions denominated in foreign currency and from the translation of balance sheet items are recorded in the income statement. Exchange rate gains and losses resulting from operations are recorded under the corresponding items above operating profit. Exchange rate gains and losses resulting from loans denominated in foreign currency are recorded under financial income and expenses.GroupFigures relating to the profit and financial position of Group units are measured in the main functional currency of each unit. Incap Group\u2019s financial statements are presented in euros, which is the functional and presentation currency of the Group\u2019s parent company.The income and expense items in the income statements of foreign Group companies have been translated to euros using the average exchange rate during the year, and their balance sheets using the exchange rates at the balance sheet date. The translation of the profit for the financial year using different exchange rates in the income statement and the balance sheet results in an exchange differencewhich is recorded as translation differences in the consolidatedstatement of comprehensive income. The translation differences arising from the elimination of the acquisition cost of foreign subsidiariesand equity items accumulated after the acquisition are recordedas Other comprehensive income in the consolidated statement ofcomprehensive income.Currency rates used in financial statements 2025:EUR/INR USD/INR EUR/HKD EUR/USD EUR/GBPAverage rate 98.4599 87.1584 8.8043 1.1293 0.8567Year-end rate 105.5965 89.9198 9.1464 1.1750 0.8726Property, plant and equipmentProperty, plant and equipment are measured at original cost lessaccumulated depreciation and impairment losses. Property, plantand equipment are depreciated using the straight-line method overtheir estimated useful life. The estimated useful lives of assets are the following: y Land is not depreciated y Buildings 8\u201340 years y Machinery and equipment 3\u201310 years y Other tangible assets 3\u201310 years According to the IFRS16 Leases standard, right-of-use assets aredepreciated on a case-by-case basis based on the length of each lease contract period. The residual value of assets and their useful lives are reviewed at each balance sheet date and, if necessary, are adjusted to reflect changesthat have occurred in the expectations for an asset\u2019s economic benefits.Subsequent costs are included in the carrying amount of an item ofproperty, plant and equipment only when it is probable that futureeconomic benefits from the asset will flow to the Group. Other repairand maintenance expenses are recognised as an expense as they arise.Depreciation of an item of property, plant and equipment ceases when the asset is classified as for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Non-current assets held for sale are measured at the lower by carrying amount or by the fair value less the selling expenses. Depreciations on assets held for sale are ceased at the date of classification.Capital gains and losses on the retirements and disposals of property, plant and equipment are recorded either in other operating income or expenses.Borrowing costsBorrowing costs are recognised as an expense in the period in which they are incurred.Government grantsGovernment grants are recognised when there is reasonable assurance that the grant is received and that the Group will comply with the attached conditions. Government grants are recognised in profit or loss on a systematic basis over the periods that the related costs, for which they are intended to compensate, are expensed. When the grant relates to an asset, it is recognised in profit or loss on a straight-line basis over the useful life of the asset.Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.InventoriesInventories are measured at the lower of acquisition cost or net realisable value. Cost is determined using the weighted average cost method. The cost of finished goods and work in progress comprises raw materials, direct labour expenses, other direct expenses as well as fixed and variable production overheads, based on the normal capacity of the production facilities.The net realisable value is the estimated selling price of the asset less the estimated costs incurred in bringing the product to its present condition and selling expenses. The company evaluates annually the inventory realisable and usable value and makes write-downs if required.LeasesThe Group as lesseeIncap is operating as a lessee. The Group leases e.g. office premises and production machinery. The lease contracts are mainly fixed-term agreements for which the lease-term ends within five years of the date of the initial application.Many of the Group\u2019s lease contracts include extension and termination options. In assessing whether to exercise these options, the Group applies judgements by considering all factors with an impact on the economic benefit received by the Group from extension or termination of a contract. Fixed-term contracts, which have an extension option to continue on current contract terms without separate notification from the lessee, are assessed to end at the end-date of the initial fixed lease term.The Group recognises a right-of-use asset from the lease contracts and a lease liability from the lease payments. The Group utilises the short-term and low value lease exemptions for lease contracts and recognises these as expenses in other operating expenses. The lease contracts are presented as depreciation and interest expenses in profit or loss.ImpairmentAt each balance sheet date, Incap Group assesses whether there is any indication that the value of an asset item may be impaired. If any such indication exists, the asset item is tested for impairment to assess its recoverable amount. Impairment testing is done at the lowest possible unit level which is independent of other units and whose cash flows can be distinguished from the other cash flows of the entity.An impairment loss is recorded when the carrying amount of an asset item is greater than its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated discounted cash flows obtainable from referred asset item or cash-generating unit.An impairment loss is recognised in profit or loss. If an impairment loss is allocated to a cash-generating unit, it is allocated first to reduce the carrying amount of any goodwill allocated to the cash-generating unit and thereafter to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. An impairment loss is reversed if the recoverable amount of the asset has changed since the last impairment loss was recognised. An impairment loss is not, however, reversed to an extent greater than what the carrying amount of the asset would have been without the recording of the impairment loss.The Incap Group\u2019s goodwill is assessed annually for impairment at the cash-generating unit level. An impairment loss recorded on goodwill is not reversed under any circumstances.Employee benefitsPension obligationsIncap Group\u2019s pension plans are classified as defined-benefit and defined-contribution plans. Payments made to defined-contribution plans are recognised as an expense in the income statement in the period which the debit concerns. The obligations of defined-benefit plans concerning the Indian unit are calculated separately for each plan using the projected unit credit method. Pension costs are recorded as an expense for the duration of employees\u2019 period of service on the basis of actuarial calculations carried out by authorised actuaries. A discount rate of 7.00% has been used in discounting the obligation and the interest has been recognised in pension costs. The costs arising from revaluation of defined-benefit plan obligations are recognised in the items of other comprehensive income.Share-based paymentsIncap Group has applied the IFRS 2 Share-based payments standard to all share-based payments. Share-based payments are measured at fair value at the time they are granted and entered as an expense in the income statement in even instalments during the vesting period. The expense determined at the moment of granting the share-based payments is based on Incap Group\u2019s estimate of the number of shares that will vest at the end of the vesting period. Incap Group updates the estimate of the final share-based payment at each balance sheet date. Changes in the estimates are recorded in the income statement. When share-based payments are paid, the cash payments received on the basis of share subscriptions (adjusted for any transaction expenses) are recognised in share capital and reserve for invested unrestricted equity.The expense from equity-settled share-based payment transactions is measured with a grant date fair value for rewards by using an appropriate model. The expense is recognised as an employee benefit expense and as a corresponding increase in the equity (other equity funds) within the period when the service is received, and if applicable, when the settlement conditions are fulfilled (within the vesting period). The cumulative expense of the equity-settled share-based payment transactions at each reporting date, within the vesting period, reflects the amount that is based on the Group\u2019s best estimate of the sharebased payment arrangements that existed at any time during the reporting period and are expected to vest. The expense during the reporting period is recognised in profit or loss, and it reflects the amount of cumulative change between the beginning and the end of the period.Service conditions or non-market performance conditions are not recognised in the grant date fair value, but the probability of meeting the vesting conditions is assessed based on the best available estimate of the total number of equity instruments that will vest. Market conditions are considered in the grant date fair value. All other terms and conditions, which relate to the share-based payment, but which do not include a performance condition, are considered as non-vesting conditions. Non-vesting conditions are included in the fair value of the share-based payment and are recognised immediately as expenses unless they include an additional service or performance condition.The expense is not recognised, if the share-based payment does not vest due to a failure to fulfil non-market vesting conditions. When the payment involves a market condition or non-vesting condition, the transactions and rights are considered to be vested regardless of the fact, whether the market conditions or non-vesting conditions are fulfilled, if all other vesting conditions and/or performance conditions are satisfied.If the terms of equity-settled share-based payments are modified, the minimum recognised expense comprises of grant date fair value based on unmodified terms, provided that the specified vesting conditions of the original terms are met. An additional expense that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee, is recorded at the date of the modification. If the share-based payment transaction is cancelled, the net fair value of the cancellation or settlement is recognised immediately.ProvisionsProvisions are recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that a payment obligation will be realised, and the amount of the obligation can be estimated reliably. Provisions are measured at the present value of the obligation.Income taxesIncome tax expense or income for the period comprises current tax payable based on the taxable income for the period calculated using the income tax rates applicable in each country, adjusted for changes in deferred tax assets and liabilities arising from temporary differences and unused tax losses. Taxes are adjusted for taxes for previous periods.Deferred taxes are recognised for all taxable and deductible temporary differences between the carrying amounts of assets and liabilities and their tax bases, using the liability method. Deferred taxes have been calculated by applying the tax rates in force by the balance sheet date.Accounting principlesA tax asset is recognised to the extent that it is probable that taxable profit will be available against which a deductible temporary difference can be utilised.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset tax assets against tax liabilities and when they relate to the same taxation authority.Revenue recognitionWith its factories and organisation, Incap offers electronics manufacturing services. Incap\u2019s services include material procurement, prototyping, ramp-up of production, serial production, final assembly, testing and logistics. In addition to electronics, the company\u2019s manufacturing expertise covers final assembly into a fully finished product.When Incap has a binding agreement with a customer, performance obligations and transaction price pursuant to this agreement are identified. An agreement that is binding is normally reached when a customer places an order that is confirmed by Incap. Orders are often based on master agreements, but these are non-binding in terms of quantities. Transaction prices are measured as the fair value of what will be received, and correspond to the amount received for sold goods after deducting for discounts, returns and VAT. Some customer contracts include volume-based discounts, which are accounted for as variable consideration in accordance with IFRS 15 and deducted from revenue based on the estimated amount expected to be realized. Revenue recognition from the sale of goods is recorded according to IFRS 15. Incap\u2019s performance obligation is to manufacture and deliver the assets in accordance with the customer\u2019s order. Sales are recognised when a performance obligation is satisfied. The company typically fulfils the performance obligation when control is transferred to the customer, usually when goods are delivered to customer in compliance with the terms of the delivery. Payment terms vary between customers and are typically between 14-90 days. The company\u2019s revenue stream consists of sale of goods and one product forms one performance obligation. Existing customer contracts have no obligations of after marketing, installation, maintenance, financing or any other performance obligations that customer could benefit on stand-alone basis. Customer contracts do not include rights of return or refund obligations. Any warranties provided are assurance-type warranties and do not constitute separate performance obligations under IFRS 15.Assets for sale and discontinued operationsThere were no discontinued operations in the financial years 2025 and 2024.Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.Impairment of financial assetsThe increase of credit risk is assessed at each reporting date for financial assets at amortised cost. The applied method is determined based on a potential increase in the credit risk. When credit risk has not notably increased, the credit loss provision is based on 12-month expected credit losses.The Group estimates on a case-by-case basis at each reporting date whether there is any objective evidence that a financial asset or a class of financial asset is impaired. The factors causing impairment may include i.e. counterparty\u2019s economic difficulties.The assessment of the Group\u2019s credit loss provision is based on lifetime expected credit losses from trade receivables in accordance with IFRS 9. The Group has not recognised material credit losses. The recognitionof expected credit losses from trade receivables is based on historicalcredit losses. The expected credit losses are measured by multiplyingthe balance of unpaid trade receivables by the expected credit loss ratefor each ageing category.Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyWhen financial statements are prepared, future scenarios andassumptions have to be made, the outcomes of which may differ from the original scenarios and assumptions. Judgement is also used in applying the accounting policies. Concerning property, plant and equipment, Incap has made comparisons with the market prices of similar products and assessed any impairment resulting from the age and wear of the assets and other similar factors affecting them.The determination of the fair value of intangible assets is based on estimates of cash flows related to the assets. It is the view of the Accounting principlesmanagement that the estimates and assumptions used are sufficiently accurate as a basis for the determination of fair value. The Group furthermore examines any indications of impairment on property, plant and equipment and intangible assets at least at every balance sheet date.Estimates made in connection with the preparation of the financial statements are based on the management\u2019s best knowledge at the balance sheet date. The estimates consider previous experiences and assumptions which concern the future, are considered the most probable at the balance sheet date and are related to the expected development of the Group\u2019s financial operating environment in terms of sales and cost levels. The management\u2019s judgement and estimates have been used when assessing the recoverability of goodwill and deferred tax assets. Changes are monitored on a regular basis using internal and external information sources, and potential changes in estimates and assumptions are recorded during the financial year when they are revised, and during all financial years thereafter.The Group continuously assesses and monitors the amount of financing required for business operations so that the Group has sufficient liquid assets to finance its operations and repay loans that mature. The aim is to guarantee the availability and flexibility of financing through overdraft facilities and other forms of financing.In order to evaluate liquidity, Incap has prepared a 12-month cash flow estimate that is based on the Group\u2019s budget for 2025. Based on the cash flow estimate, Incap does have sufficient working capital for the company\u2019s needs for the forthcoming 12 months.Because the forecasts that form the basis of the cash flow calculation have previously deviated from the forecasts, there is an element of uncertainty associated with them.Impairment testingIncap Group tests goodwill for potential impairment annually. The testing is based on a cash flow estimate prepared on the basis of a budget and the business plan for the forthcoming four-year period approved by the management. Cash flows beyond the explicit four-year forecast period are taken into account by applying a terminal value. Discount rate before taxes, forecast operating profit before depreciation and amortization and revenue growth assumptions are used as the key factors. The discount rate is based on the weighted average cost of capital (WACC), which includes the cost of equity and cost of debt, taking into account the risk-free rate, market risk premium, industry-specific risks and country-specific risks. The discount rate factors are updated annually in connection with the testing using information received from the market. The company estimates that there are no indications of impairment of goodwill and other intangible assets with an indefinite useful life. This has been verified with calculations concerning recoverable amounts.The recoverable amounts used in the impairment testing calculations are determined on the basis of value in use. The cash flow forecasts are based on the budget for the next financial period and four-year business plan prepared by the management and approved by the Board of Directors.Impairment of other assets is evaluated annually as described above under Impairment. The recoverable amounts of cash-generating units have been determined with calculations based on the value in use. These calculations require the use of estimates.Deferred tax assetDeferred tax assets and liabilities are recognised using the liability method for all temporary differences arising from the differencebetween the tax basis of assets and liabilities and their carrying values. Deferred tax is not recognised for non-deductible goodwill and for differences in investments in subsidiaries to the extent that they probably will not reverse in the foreseeable future.Deferred tax assets have been recognised to the extent that isconsidered to be possible to utilise against future taxable income.Management\u2019s assessment of the recoverability of deferred taxassets is based on approved budgets and business plans, taking into account expected future profitability, the reversal pattern of temporary differences and the availability of taxable income in the relevant tax jurisdictions. Particular judgement has been applied in assessingthe recoverability of deferred tax assets arising from tax losses and provisions, as their utilisation is dependent on the generation ofsufficient taxable profits in future periods. Segment informationIncap Group does not have business or geographical segments which should be reported according to IFRS 8. The risks and profitability related to the Group\u2019s different business and geographical areas do not differ significantly from each other. The company\u2019s management regularly assesses future changes and, consequently, the possible formation of segments.Application of new or amended IFRS standardsIFRS 18 Presentation and Disclosure in Financial Statements will become effective on 1 January 2027. The standard will be applied for the first time for financial periods beginning on or after 1 January 2027. Accordingly, the financial year 2026 will serve as the comparative period prepared in accordance with the new standard in the financial statements for the year 2027. The Company is assessing the impacts of the new standard on the preparation and presentation of its financial statements in future financial periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__12": { "value": "Basis of preparationIncap Corporation is a Finnish, public limited company. The company is domiciled in Helsinki, and its registered address is Bulevardi 21, 00180 Helsinki, Finland. Incap Corporation is the ultimate parent company in the Incap Group.Incap Corporation is a trusted partner and full service provider inElectronics Manufacturing Services. As a global EMS company, Incapsupports customers ranging from large multinationals and mid-sizedcompanies to small start-ups in their complete manufacturing valuechain.Incap Group\u2019s financial statements have been prepared in accordance with International Financial Reporting Standards in conformity with the IAS and IFRS standards and SIC and IFRIC interpretations in force at the balance sheet date, 31 December 2025. The notes to the consolidatedfinancial statements also comply with Finnish accounting and company legislation. The information in the consolidated financial statements in the ESEF (European Single Electronic Format) format has been verified by the auditor.The financial statements in the official compiled version are presented in euros, being the functional and presentation currency of the Group\u2019s parent company. Financial information is presented in thousands ofeuros, unless otherwise stated.The preparation of financial statements in accordance with IFRSstandards as adopted by the European Union requires certainestimates by Group management as well as management\u2019s judgement in applying accounting policies. Estimates with greatest impact on the financial statements figures are presented in the note \u201cAccountingpolicies requiring management\u2019s judgement and key sources ofestimation uncertainty.\u201dThese consolidated financial statements were authorised for release by the Board of Directors of Incap Corporation on 17 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__8": { "value": "Incap Corporation", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__10": { "value": "Incap", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__5": { "value": "Incap", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__7": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__112": { "value": "Bulevardi 21, 00180 Helsinki, Finland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__11": { "value": "Helsinki, Finland", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__6": { "value": "Helsinki, Finland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__9": { "value": "Finland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__111": { "value": "Incap Corporation is a trusted partner and full service provider inElectronics Manufacturing Services.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__121": { "value": "These consolidated financial statements were authorised for release by the Board of Directors of Incap Corporation on 17 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__16": { "value": "Acquired businessesBusiness combinations are accounted for by applying the acquisition method. The acquisition costs are recognised as an aggregate of the consideration transferred measured at the acquisition date fair value and the amount of any non-controlling interest in the acquiree. For each business combination, the Group selects whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are recognised in profit or loss in the periods in which they are incurred, and corresponding services are received.When the Group acquires a business, it classifies and designates the liquid assets and liabilities assumed based on the contractual terms, economic conditions and other pertinent conditions as they exist at the acquisition date.A potential contingent consideration is recognised at the acquisition date fair value. A contingent consideration classified as an asset or a liability, meeting the criteria of a financial instrument in accordance with IFRS 9 (Financial instruments), is measured at fair value at each reporting date and changes are recognised in profit or loss. If the contingent consideration is not within the scope of IFRS 3, it is measured in accordance with an applicable IFRS standard. A contingent consideration classified as an equity instrument is not remeasured and its subsequent measurement will be accounted for within equity.Goodwill is initially measured at acquisition cost, which is proportionate to the amount, for which the aggregate of the consideration transferred and the amount of any non-controlling interest in the acquiree exceed the proportionate share of the recognised identifiable net amount of the acquired assets and liabilities assumed. If the fair value of the acquired identifiable net assets exceeds the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the acquired assets and liabilities assumed, and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the fair value of the net assets, even after reassessment, exceeds the aggregate consideration transferred, the profit is recognised in profit or loss.After the initial recognition, goodwill is measured at amortised cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units.When goodwill has been allocated to the cash-generating unit and a portion of the unit\u2019s business is disposed, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. In these situations, the goodwill is measured on the basis of the relative values of the operation disposed of and the portion of the cash generating unit retained.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__15": { "value": "Acquired businessesBusiness combinations are accounted for by applying the acquisition method. The acquisition costs are recognised as an aggregate of the consideration transferred measured at the acquisition date fair value and the amount of any non-controlling interest in the acquiree. For each business combination, the Group selects whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are recognised in profit or loss in the periods in which they are incurred, and corresponding services are received.When the Group acquires a business, it classifies and designates the liquid assets and liabilities assumed based on the contractual terms, economic conditions and other pertinent conditions as they exist at the acquisition date.A potential contingent consideration is recognised at the acquisition date fair value. A contingent consideration classified as an asset or a liability, meeting the criteria of a financial instrument in accordance with IFRS 9 (Financial instruments), is measured at fair value at each reporting date and changes are recognised in profit or loss. If the contingent consideration is not within the scope of IFRS 3, it is measured in accordance with an applicable IFRS standard. A contingent consideration classified as an equity instrument is not remeasured and its subsequent measurement will be accounted for within equity.Goodwill is initially measured at acquisition cost, which is proportionate to the amount, for which the aggregate of the consideration transferred and the amount of any non-controlling interest in the acquiree exceed the proportionate share of the recognised identifiable net amount of the acquired assets and liabilities assumed. If the fair value of the acquired identifiable net assets exceeds the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the acquired assets and liabilities assumed, and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the fair value of the net assets, even after reassessment, exceeds the aggregate consideration transferred, the profit is recognised in profit or loss.After the initial recognition, goodwill is measured at amortised cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units.When goodwill has been allocated to the cash-generating unit and a portion of the unit\u2019s business is disposed, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. In these situations, the goodwill is measured on the basis of the relative values of the operation disposed of and the portion of the cash generating unit retained.Translation of items denominated in foreign currencySeparate companiesTransactions denominated in foreign currency are recorded in the functional currency using the exchange rate on the date of the transaction. Balance sheet items denominated in foreign currency are translated to the functional currency using the exchange rates at the balance sheet date.Gains and losses resulting from transactions denominated in foreign currency and from the translation of balance sheet items are recorded in the income statement. Exchange rate gains and losses resulting from operations are recorded under the corresponding items above operating profit. Exchange rate gains and losses resulting from loans denominated in foreign currency are recorded under financial income and expenses.GroupFigures relating to the profit and financial position of Group units are measured in the main functional currency of each unit. Incap Group\u2019s financial statements are presented in euros, which is the functional and presentation currency of the Group\u2019s parent company.The income and expense items in the income statements of foreign Group companies have been translated to euros using the average exchange rate during the year, and their balance sheets using the exchange rates at the balance sheet date. The translation of the profit for the financial year using different exchange rates in the income statement and the balance sheet results in an exchange differencewhich is recorded as translation differences in the consolidatedstatement of comprehensive income. The translation differences arising from the elimination of the acquisition cost of foreign subsidiariesand equity items accumulated after the acquisition are recordedas Other comprehensive income in the consolidated statement ofcomprehensive income.Currency rates used in financial statements 2025:EUR/INR USD/INR EUR/HKD EUR/USD EUR/GBPAverage rate 98.4599 87.1584 8.8043 1.1293 0.8567Year-end rate 105.5965 89.9198 9.1464 1.1750 0.8726Property, plant and equipmentProperty, plant and equipment are measured at original cost lessaccumulated depreciation and impairment losses. Property, plantand equipment are depreciated using the straight-line method overtheir estimated useful life. The estimated useful lives of assets are the following: y Land is not depreciated y Buildings 8\u201340 years y Machinery and equipment 3\u201310 years y Other tangible assets 3\u201310 years According to the IFRS16 Leases standard, right-of-use assets aredepreciated on a case-by-case basis based on the length of each lease contract period. The residual value of assets and their useful lives are reviewed at each balance sheet date and, if necessary, are adjusted to reflect changesthat have occurred in the expectations for an asset\u2019s economic benefits.Subsequent costs are included in the carrying amount of an item ofproperty, plant and equipment only when it is probable that futureeconomic benefits from the asset will flow to the Group. Other repairand maintenance expenses are recognised as an expense as they arise.Depreciation of an item of property, plant and equipment ceases when the asset is classified as for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Non-current assets held for sale are measured at the lower by carrying amount or by the fair value less the selling expenses. Depreciations on assets held for sale are ceased at the date of classification.Capital gains and losses on the retirements and disposals of property, plant and equipment are recorded either in other operating income or expenses.Borrowing costsBorrowing costs are recognised as an expense in the period in which they are incurred.Government grantsGovernment grants are recognised when there is reasonable assurance that the grant is received and that the Group will comply with the attached conditions. Government grants are recognised in profit or loss on a systematic basis over the periods that the related costs, for which they are intended to compensate, are expensed. When the grant relates to an asset, it is recognised in profit or loss on a straight-line basis over the useful life of the asset.Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.InventoriesInventories are measured at the lower of acquisition cost or net realisable value. Cost is determined using the weighted average cost method. The cost of finished goods and work in progress comprises raw materials, direct labour expenses, other direct expenses as well as fixed and variable production overheads, based on the normal capacity of the production facilities.The net realisable value is the estimated selling price of the asset less the estimated costs incurred in bringing the product to its present condition and selling expenses. The company evaluates annually the inventory realisable and usable value and makes write-downs if required.LeasesThe Group as lesseeIncap is operating as a lessee. The Group leases e.g. office premises and production machinery. The lease contracts are mainly fixed-term agreements for which the lease-term ends within five years of the date of the initial application.Many of the Group\u2019s lease contracts include extension and termination options. In assessing whether to exercise these options, the Group applies judgements by considering all factors with an impact on the economic benefit received by the Group from extension or termination of a contract. Fixed-term contracts, which have an extension option to continue on current contract terms without separate notification from the lessee, are assessed to end at the end-date of the initial fixed lease term.The Group recognises a right-of-use asset from the lease contracts and a lease liability from the lease payments. The Group utilises the short-term and low value lease exemptions for lease contracts and recognises these as expenses in other operating expenses. The lease contracts are presented as depreciation and interest expenses in profit or loss.ImpairmentAt each balance sheet date, Incap Group assesses whether there is any indication that the value of an asset item may be impaired. If any such indication exists, the asset item is tested for impairment to assess its recoverable amount. Impairment testing is done at the lowest possible unit level which is independent of other units and whose cash flows can be distinguished from the other cash flows of the entity.An impairment loss is recorded when the carrying amount of an asset item is greater than its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated discounted cash flows obtainable from referred asset item or cash-generating unit.An impairment loss is recognised in profit or loss. If an impairment loss is allocated to a cash-generating unit, it is allocated first to reduce the carrying amount of any goodwill allocated to the cash-generating unit and thereafter to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. An impairment loss is reversed if the recoverable amount of the asset has changed since the last impairment loss was recognised. An impairment loss is not, however, reversed to an extent greater than what the carrying amount of the asset would have been without the recording of the impairment loss.The Incap Group\u2019s goodwill is assessed annually for impairment at the cash-generating unit level. An impairment loss recorded on goodwill is not reversed under any circumstances.Employee benefitsPension obligationsIncap Group\u2019s pension plans are classified as defined-benefit and defined-contribution plans. Payments made to defined-contribution plans are recognised as an expense in the income statement in the period which the debit concerns. The obligations of defined-benefit plans concerning the Indian unit are calculated separately for each plan using the projected unit credit method. Pension costs are recorded as an expense for the duration of employees\u2019 period of service on the basis of actuarial calculations carried out by authorised actuaries. A discount rate of 7.00% has been used in discounting the obligation and the interest has been recognised in pension costs. The costs arising from revaluation of defined-benefit plan obligations are recognised in the items of other comprehensive income.Share-based paymentsIncap Group has applied the IFRS 2 Share-based payments standard to all share-based payments. Share-based payments are measured at fair value at the time they are granted and entered as an expense in the income statement in even instalments during the vesting period. The expense determined at the moment of granting the share-based payments is based on Incap Group\u2019s estimate of the number of shares that will vest at the end of the vesting period. Incap Group updates the estimate of the final share-based payment at each balance sheet date. Changes in the estimates are recorded in the income statement. When share-based payments are paid, the cash payments received on the basis of share subscriptions (adjusted for any transaction expenses) are recognised in share capital and reserve for invested unrestricted equity.The expense from equity-settled share-based payment transactions is measured with a grant date fair value for rewards by using an appropriate model. The expense is recognised as an employee benefit expense and as a corresponding increase in the equity (other equity funds) within the period when the service is received, and if applicable, when the settlement conditions are fulfilled (within the vesting period). The cumulative expense of the equity-settled share-based payment transactions at each reporting date, within the vesting period, reflects the amount that is based on the Group\u2019s best estimate of the sharebased payment arrangements that existed at any time during the reporting period and are expected to vest. The expense during the reporting period is recognised in profit or loss, and it reflects the amount of cumulative change between the beginning and the end of the period.Service conditions or non-market performance conditions are not recognised in the grant date fair value, but the probability of meeting the vesting conditions is assessed based on the best available estimate of the total number of equity instruments that will vest. Market conditions are considered in the grant date fair value. All other terms and conditions, which relate to the share-based payment, but which do not include a performance condition, are considered as non-vesting conditions. Non-vesting conditions are included in the fair value of the share-based payment and are recognised immediately as expenses unless they include an additional service or performance condition.The expense is not recognised, if the share-based payment does not vest due to a failure to fulfil non-market vesting conditions. When the payment involves a market condition or non-vesting condition, the transactions and rights are considered to be vested regardless of the fact, whether the market conditions or non-vesting conditions are fulfilled, if all other vesting conditions and/or performance conditions are satisfied.If the terms of equity-settled share-based payments are modified, the minimum recognised expense comprises of grant date fair value based on unmodified terms, provided that the specified vesting conditions of the original terms are met. An additional expense that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee, is recorded at the date of the modification. If the share-based payment transaction is cancelled, the net fair value of the cancellation or settlement is recognised immediately.ProvisionsProvisions are recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that a payment obligation will be realised, and the amount of the obligation can be estimated reliably. Provisions are measured at the present value of the obligation.Income taxesIncome tax expense or income for the period comprises current tax payable based on the taxable income for the period calculated using the income tax rates applicable in each country, adjusted for changes in deferred tax assets and liabilities arising from temporary differences and unused tax losses. Taxes are adjusted for taxes for previous periods.Deferred taxes are recognised for all taxable and deductible temporary differences between the carrying amounts of assets and liabilities and their tax bases, using the liability method. Deferred taxes have been calculated by applying the tax rates in force by the balance sheet date.Accounting principlesA tax asset is recognised to the extent that it is probable that taxable profit will be available against which a deductible temporary difference can be utilised.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset tax assets against tax liabilities and when they relate to the same taxation authority.Revenue recognitionWith its factories and organisation, Incap offers electronics manufacturing services. Incap\u2019s services include material procurement, prototyping, ramp-up of production, serial production, final assembly, testing and logistics. In addition to electronics, the company\u2019s manufacturing expertise covers final assembly into a fully finished product.When Incap has a binding agreement with a customer, performance obligations and transaction price pursuant to this agreement are identified. An agreement that is binding is normally reached when a customer places an order that is confirmed by Incap. Orders are often based on master agreements, but these are non-binding in terms of quantities. Transaction prices are measured as the fair value of what will be received, and correspond to the amount received for sold goods after deducting for discounts, returns and VAT. Some customer contracts include volume-based discounts, which are accounted for as variable consideration in accordance with IFRS 15 and deducted from revenue based on the estimated amount expected to be realized. Revenue recognition from the sale of goods is recorded according to IFRS 15. Incap\u2019s performance obligation is to manufacture and deliver the assets in accordance with the customer\u2019s order. Sales are recognised when a performance obligation is satisfied. The company typically fulfils the performance obligation when control is transferred to the customer, usually when goods are delivered to customer in compliance with the terms of the delivery. Payment terms vary between customers and are typically between 14-90 days. The company\u2019s revenue stream consists of sale of goods and one product forms one performance obligation. Existing customer contracts have no obligations of after marketing, installation, maintenance, financing or any other performance obligations that customer could benefit on stand-alone basis. Customer contracts do not include rights of return or refund obligations. Any warranties provided are assurance-type warranties and do not constitute separate performance obligations under IFRS 15.Assets for sale and discontinued operationsThere were no discontinued operations in the financial years 2025 and 2024.Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.Impairment of financial assetsThe increase of credit risk is assessed at each reporting date for financial assets at amortised cost. The applied method is determined based on a potential increase in the credit risk. When credit risk has not notably increased, the credit loss provision is based on 12-month expected credit losses.The Group estimates on a case-by-case basis at each reporting date whether there is any objective evidence that a financial asset or a class of financial asset is impaired. The factors causing impairment may include i.e. counterparty\u2019s economic difficulties.The assessment of the Group\u2019s credit loss provision is based on lifetime expected credit losses from trade receivables in accordance with IFRS 9. The Group has not recognised material credit losses. The recognitionof expected credit losses from trade receivables is based on historicalcredit losses. The expected credit losses are measured by multiplyingthe balance of unpaid trade receivables by the expected credit loss ratefor each ageing category.Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyWhen financial statements are prepared, future scenarios andassumptions have to be made, the outcomes of which may differ from the original scenarios and assumptions. Judgement is also used in applying the accounting policies. Concerning property, plant and equipment, Incap has made comparisons with the market prices of similar products and assessed any impairment resulting from the age and wear of the assets and other similar factors affecting them.The determination of the fair value of intangible assets is based on estimates of cash flows related to the assets. It is the view of the Accounting principlesmanagement that the estimates and assumptions used are sufficiently accurate as a basis for the determination of fair value. The Group furthermore examines any indications of impairment on property, plant and equipment and intangible assets at least at every balance sheet date.Estimates made in connection with the preparation of the financial statements are based on the management\u2019s best knowledge at the balance sheet date. The estimates consider previous experiences and assumptions which concern the future, are considered the most probable at the balance sheet date and are related to the expected development of the Group\u2019s financial operating environment in terms of sales and cost levels. The management\u2019s judgement and estimates have been used when assessing the recoverability of goodwill and deferred tax assets. Changes are monitored on a regular basis using internal and external information sources, and potential changes in estimates and assumptions are recorded during the financial year when they are revised, and during all financial years thereafter.The Group continuously assesses and monitors the amount of financing required for business operations so that the Group has sufficient liquid assets to finance its operations and repay loans that mature. The aim is to guarantee the availability and flexibility of financing through overdraft facilities and other forms of financing.In order to evaluate liquidity, Incap has prepared a 12-month cash flow estimate that is based on the Group\u2019s budget for 2025. Based on the cash flow estimate, Incap does have sufficient working capital for the company\u2019s needs for the forthcoming 12 months.Because the forecasts that form the basis of the cash flow calculation have previously deviated from the forecasts, there is an element of uncertainty associated with them.Impairment testingIncap Group tests goodwill for potential impairment annually. The testing is based on a cash flow estimate prepared on the basis of a budget and the business plan for the forthcoming four-year period approved by the management. Cash flows beyond the explicit four-year forecast period are taken into account by applying a terminal value. Discount rate before taxes, forecast operating profit before depreciation and amortization and revenue growth assumptions are used as the key factors. The discount rate is based on the weighted average cost of capital (WACC), which includes the cost of equity and cost of debt, taking into account the risk-free rate, market risk premium, industry-specific risks and country-specific risks. The discount rate factors are updated annually in connection with the testing using information received from the market. The company estimates that there are no indications of impairment of goodwill and other intangible assets with an indefinite useful life. This has been verified with calculations concerning recoverable amounts.The recoverable amounts used in the impairment testing calculations are determined on the basis of value in use. The cash flow forecasts are based on the budget for the next financial period and four-year business plan prepared by the management and approved by the Board of Directors.Impairment of other assets is evaluated annually as described above under Impairment. The recoverable amounts of cash-generating units have been determined with calculations based on the value in use. These calculations require the use of estimates.Deferred tax assetDeferred tax assets and liabilities are recognised using the liability method for all temporary differences arising from the differencebetween the tax basis of assets and liabilities and their carrying values. Deferred tax is not recognised for non-deductible goodwill and for differences in investments in subsidiaries to the extent that they probably will not reverse in the foreseeable future.Deferred tax assets have been recognised to the extent that isconsidered to be possible to utilise against future taxable income.Management\u2019s assessment of the recoverability of deferred taxassets is based on approved budgets and business plans, taking into account expected future profitability, the reversal pattern of temporary differences and the availability of taxable income in the relevant tax jurisdictions. Particular judgement has been applied in assessingthe recoverability of deferred tax assets arising from tax losses and provisions, as their utilisation is dependent on the generation ofsufficient taxable profits in future periods. Segment informationIncap Group does not have business or geographical segments which should be reported according to IFRS 8. The risks and profitability related to the Group\u2019s different business and geographical areas do not differ significantly from each other. The company\u2019s management regularly assesses future changes and, consequently, the possible formation of segments.Application of new or amended IFRS standardsIFRS 18 Presentation and Disclosure in Financial Statements will become effective on 1 January 2027. The standard will be applied for the first time for financial periods beginning on or after 1 January 2027. Accordingly, the financial year 2026 will serve as the comparative period prepared in accordance with the new standard in the financial statements for the year 2027. The Company is assessing the impacts of the new standard on the preparation and presentation of its financial statements in future financial periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__17": { "value": "Translation of items denominated in foreign currencySeparate companiesTransactions denominated in foreign currency are recorded in the functional currency using the exchange rate on the date of the transaction. Balance sheet items denominated in foreign currency are translated to the functional currency using the exchange rates at the balance sheet date.Gains and losses resulting from transactions denominated in foreign currency and from the translation of balance sheet items are recorded in the income statement. Exchange rate gains and losses resulting from operations are recorded under the corresponding items above operating profit. Exchange rate gains and losses resulting from loans denominated in foreign currency are recorded under financial income and expenses.GroupFigures relating to the profit and financial position of Group units are measured in the main functional currency of each unit. Incap Group\u2019s financial statements are presented in euros, which is the functional and presentation currency of the Group\u2019s parent company.The income and expense items in the income statements of foreign Group companies have been translated to euros using the average exchange rate during the year, and their balance sheets using the exchange rates at the balance sheet date. The translation of the profit for the financial year using different exchange rates in the income statement and the balance sheet results in an exchange differencewhich is recorded as translation differences in the consolidatedstatement of comprehensive income. The translation differences arising from the elimination of the acquisition cost of foreign subsidiariesand equity items accumulated after the acquisition are recordedas Other comprehensive income in the consolidated statement ofcomprehensive income.Currency rates used in financial statements 2025:EUR/INR USD/INR EUR/HKD EUR/USD EUR/GBPAverage rate 98.4599 87.1584 8.8043 1.1293 0.8567Year-end rate 105.5965 89.9198 9.1464 1.1750 0.8726", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__107": { "value": "Property, plant and equipmentProperty, plant and equipment are measured at original cost lessaccumulated depreciation and impairment losses. Property, plantand equipment are depreciated using the straight-line method overtheir estimated useful life. The estimated useful lives of assets are the following: y Land is not depreciated y Buildings 8\u201340 years y Machinery and equipment 3\u201310 years y Other tangible assets 3\u201310 years According to the IFRS16 Leases standard, right-of-use assets aredepreciated on a case-by-case basis based on the length of each lease contract period. The residual value of assets and their useful lives are reviewed at each balance sheet date and, if necessary, are adjusted to reflect changesthat have occurred in the expectations for an asset\u2019s economic benefits.Subsequent costs are included in the carrying amount of an item ofproperty, plant and equipment only when it is probable that futureeconomic benefits from the asset will flow to the Group. Other repairand maintenance expenses are recognised as an expense as they arise.Depreciation of an item of property, plant and equipment ceases when the asset is classified as for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Non-current assets held for sale are measured at the lower by carrying amount or by the fair value less the selling expenses. Depreciations on assets held for sale are ceased at the date of classification.Capital gains and losses on the retirements and disposals of property, plant and equipment are recorded either in other operating income or expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__18": { "value": "Property, plant and equipmentProperty, plant and equipment are measured at original cost lessaccumulated depreciation and impairment losses. Property, plantand equipment are depreciated using the straight-line method overtheir estimated useful life. The estimated useful lives of assets are the following: y Land is not depreciated y Buildings 8\u201340 years y Machinery and equipment 3\u201310 years y Other tangible assets 3\u201310 years According to the IFRS16 Leases standard, right-of-use assets aredepreciated on a case-by-case basis based on the length of each lease contract period. The residual value of assets and their useful lives are reviewed at each balance sheet date and, if necessary, are adjusted to reflect changesthat have occurred in the expectations for an asset\u2019s economic benefits.Subsequent costs are included in the carrying amount of an item ofproperty, plant and equipment only when it is probable that futureeconomic benefits from the asset will flow to the Group. Other repairand maintenance expenses are recognised as an expense as they arise.Depreciation of an item of property, plant and equipment ceases when the asset is classified as for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Non-current assets held for sale are measured at the lower by carrying amount or by the fair value less the selling expenses. Depreciations on assets held for sale are ceased at the date of classification.Capital gains and losses on the retirements and disposals of property, plant and equipment are recorded either in other operating income or expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__19": { "value": "Borrowing costsBorrowing costs are recognised as an expense in the period in which they are incurred.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__20": { "value": "Government grantsGovernment grants are recognised when there is reasonable assurance that the grant is received and that the Group will comply with the attached conditions. Government grants are recognised in profit or loss on a systematic basis over the periods that the related costs, for which they are intended to compensate, are expensed. When the grant relates to an asset, it is recognised in profit or loss on a straight-line basis over the useful life of the asset.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__109": { "value": "Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__108": { "value": "Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__104": { "value": "Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__21": { "value": "Intangible assetsGoodwill is the proportion of the acquisition cost which exceeds the Group\u2019s share of the fair value of the net asset value of a company at the date of acquisition. Other costs directly attributable to an acquisition are also included in the acquisition cost.Goodwill is not amortised but it is tested annually for any impairment. In goodwill testing, goodwill has been allocated to cash-generating units and measured at original acquisition cost less impairment. Research and development expenditure is recorded as an expense in the income statement.An intangible asset is recorded in the balance sheet only if the cost of the asset can be determined reliably and it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Intangible assets are recorded in the balance sheet at original acquisition cost and amortised in the income statement over their known or estimated useful life.Incap Group\u2019s purchase price allocation related intangible assets are amortised in the following way: customer relationships over 12 years, orderbook in 1 year and inventory in 6 months.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__22": { "value": "InventoriesInventories are measured at the lower of acquisition cost or net realisable value. Cost is determined using the weighted average cost method. The cost of finished goods and work in progress comprises raw materials, direct labour expenses, other direct expenses as well as fixed and variable production overheads, based on the normal capacity of the production facilities.The net realisable value is the estimated selling price of the asset less the estimated costs incurred in bringing the product to its present condition and selling expenses. The company evaluates annually the inventory realisable and usable value and makes write-downs if required.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__23": { "value": "LeasesThe Group as lesseeIncap is operating as a lessee. The Group leases e.g. office premises and production machinery. The lease contracts are mainly fixed-term agreements for which the lease-term ends within five years of the date of the initial application.Many of the Group\u2019s lease contracts include extension and termination options. In assessing whether to exercise these options, the Group applies judgements by considering all factors with an impact on the economic benefit received by the Group from extension or termination of a contract. Fixed-term contracts, which have an extension option to continue on current contract terms without separate notification from the lessee, are assessed to end at the end-date of the initial fixed lease term.The Group recognises a right-of-use asset from the lease contracts and a lease liability from the lease payments. The Group utilises the short-term and low value lease exemptions for lease contracts and recognises these as expenses in other operating expenses. The lease contracts are presented as depreciation and interest expenses in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__25": { "value": "ImpairmentAt each balance sheet date, Incap Group assesses whether there is any indication that the value of an asset item may be impaired. If any such indication exists, the asset item is tested for impairment to assess its recoverable amount. Impairment testing is done at the lowest possible unit level which is independent of other units and whose cash flows can be distinguished from the other cash flows of the entity.An impairment loss is recorded when the carrying amount of an asset item is greater than its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated discounted cash flows obtainable from referred asset item or cash-generating unit.An impairment loss is recognised in profit or loss. If an impairment loss is allocated to a cash-generating unit, it is allocated first to reduce the carrying amount of any goodwill allocated to the cash-generating unit and thereafter to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. An impairment loss is reversed if the recoverable amount of the asset has changed since the last impairment loss was recognised. An impairment loss is not, however, reversed to an extent greater than what the carrying amount of the asset would have been without the recording of the impairment loss.The Incap Group\u2019s goodwill is assessed annually for impairment at the cash-generating unit level. An impairment loss recorded on goodwill is not reversed under any circumstances.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__24-1": { "value": "ImpairmentAt each balance sheet date, Incap Group assesses whether there is any indication that the value of an asset item may be impaired. If any such indication exists, the asset item is tested for impairment to assess its recoverable amount. Impairment testing is done at the lowest possible unit level which is independent of other units and whose cash flows can be distinguished from the other cash flows of the entity.An impairment loss is recorded when the carrying amount of an asset item is greater than its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. Value in use refers to the estimated discounted cash flows obtainable from referred asset item or cash-generating unit.An impairment loss is recognised in profit or loss. If an impairment loss is allocated to a cash-generating unit, it is allocated first to reduce the carrying amount of any goodwill allocated to the cash-generating unit and thereafter to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. An impairment loss is reversed if the recoverable amount of the asset has changed since the last impairment loss was recognised. An impairment loss is not, however, reversed to an extent greater than what the carrying amount of the asset would have been without the recording of the impairment loss.The Incap Group\u2019s goodwill is assessed annually for impairment at the cash-generating unit level. An impairment loss recorded on goodwill is not reversed under any circumstances.Impairment of financial assetsThe increase of credit risk is assessed at each reporting date for financial assets at amortised cost. The applied method is determined based on a potential increase in the credit risk. When credit risk has not notably increased, the credit loss provision is based on 12-month expected credit losses.The Group estimates on a case-by-case basis at each reporting date whether there is any objective evidence that a financial asset or a class of financial asset is impaired. The factors causing impairment may include i.e. counterparty\u2019s economic difficulties.The assessment of the Group\u2019s credit loss provision is based on lifetime expected credit losses from trade receivables in accordance with IFRS 9. The Group has not recognised material credit losses. The recognitionof expected credit losses from trade receivables is based on historicalcredit losses. The expected credit losses are measured by multiplyingthe balance of unpaid trade receivables by the expected credit loss ratefor each ageing category.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__114": { "value": "Employee benefitsPension obligationsIncap Group\u2019s pension plans are classified as defined-benefit and defined-contribution plans. Payments made to defined-contribution plans are recognised as an expense in the income statement in the period which the debit concerns. The obligations of defined-benefit plans concerning the Indian unit are calculated separately for each plan using the projected unit credit method. Pension costs are recorded as an expense for the duration of employees\u2019 period of service on the basis of actuarial calculations carried out by authorised actuaries. A discount rate of 7.00% has been used in discounting the obligation and the interest has been recognised in pension costs. The costs arising from revaluation of defined-benefit plan obligations are recognised in the items of other comprehensive income.", "dimensions": { "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__26": { "value": "Employee benefitsPension obligationsIncap Group\u2019s pension plans are classified as defined-benefit and defined-contribution plans. Payments made to defined-contribution plans are recognised as an expense in the income statement in the period which the debit concerns. The obligations of defined-benefit plans concerning the Indian unit are calculated separately for each plan using the projected unit credit method. Pension costs are recorded as an expense for the duration of employees\u2019 period of service on the basis of actuarial calculations carried out by authorised actuaries. A discount rate of 7.00% has been used in discounting the obligation and the interest has been recognised in pension costs. The costs arising from revaluation of defined-benefit plan obligations are recognised in the items of other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__27": { "value": "Share-based paymentsIncap Group has applied the IFRS 2 Share-based payments standard to all share-based payments. Share-based payments are measured at fair value at the time they are granted and entered as an expense in the income statement in even instalments during the vesting period. The expense determined at the moment of granting the share-based payments is based on Incap Group\u2019s estimate of the number of shares that will vest at the end of the vesting period. Incap Group updates the estimate of the final share-based payment at each balance sheet date. Changes in the estimates are recorded in the income statement. When share-based payments are paid, the cash payments received on the basis of share subscriptions (adjusted for any transaction expenses) are recognised in share capital and reserve for invested unrestricted equity.The expense from equity-settled share-based payment transactions is measured with a grant date fair value for rewards by using an appropriate model. The expense is recognised as an employee benefit expense and as a corresponding increase in the equity (other equity funds) within the period when the service is received, and if applicable, when the settlement conditions are fulfilled (within the vesting period). The cumulative expense of the equity-settled share-based payment transactions at each reporting date, within the vesting period, reflects the amount that is based on the Group\u2019s best estimate of the sharebased payment arrangements that existed at any time during the reporting period and are expected to vest. The expense during the reporting period is recognised in profit or loss, and it reflects the amount of cumulative change between the beginning and the end of the period.Service conditions or non-market performance conditions are not recognised in the grant date fair value, but the probability of meeting the vesting conditions is assessed based on the best available estimate of the total number of equity instruments that will vest. Market conditions are considered in the grant date fair value. All other terms and conditions, which relate to the share-based payment, but which do not include a performance condition, are considered as non-vesting conditions. Non-vesting conditions are included in the fair value of the share-based payment and are recognised immediately as expenses unless they include an additional service or performance condition.The expense is not recognised, if the share-based payment does not vest due to a failure to fulfil non-market vesting conditions. When the payment involves a market condition or non-vesting condition, the transactions and rights are considered to be vested regardless of the fact, whether the market conditions or non-vesting conditions are fulfilled, if all other vesting conditions and/or performance conditions are satisfied.If the terms of equity-settled share-based payments are modified, the minimum recognised expense comprises of grant date fair value based on unmodified terms, provided that the specified vesting conditions of the original terms are met. An additional expense that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee, is recorded at the date of the modification. If the share-based payment transaction is cancelled, the net fair value of the cancellation or settlement is recognised immediately.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__116": { "value": "ProvisionsProvisions are recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that a payment obligation will be realised, and the amount of the obligation can be estimated reliably. Provisions are measured at the present value of the obligation.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__28": { "value": "ProvisionsProvisions are recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that a payment obligation will be realised, and the amount of the obligation can be estimated reliably. Provisions are measured at the present value of the obligation.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__106": { "value": "Income taxesIncome tax expense or income for the period comprises current tax payable based on the taxable income for the period calculated using the income tax rates applicable in each country, adjusted for changes in deferred tax assets and liabilities arising from temporary differences and unused tax losses. Taxes are adjusted for taxes for previous periods.Deferred taxes are recognised for all taxable and deductible temporary differences between the carrying amounts of assets and liabilities and their tax bases, using the liability method. Deferred taxes have been calculated by applying the tax rates in force by the balance sheet date.Accounting principlesA tax asset is recognised to the extent that it is probable that taxable profit will be available against which a deductible temporary difference can be utilised.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset tax assets against tax liabilities and when they relate to the same taxation authority.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__29": { "value": "Income taxesIncome tax expense or income for the period comprises current tax payable based on the taxable income for the period calculated using the income tax rates applicable in each country, adjusted for changes in deferred tax assets and liabilities arising from temporary differences and unused tax losses. Taxes are adjusted for taxes for previous periods.Deferred taxes are recognised for all taxable and deductible temporary differences between the carrying amounts of assets and liabilities and their tax bases, using the liability method. Deferred taxes have been calculated by applying the tax rates in force by the balance sheet date.Accounting principlesA tax asset is recognised to the extent that it is probable that taxable profit will be available against which a deductible temporary difference can be utilised.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset tax assets against tax liabilities and when they relate to the same taxation authority.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__30": { "value": "Revenue recognitionWith its factories and organisation, Incap offers electronics manufacturing services. Incap\u2019s services include material procurement, prototyping, ramp-up of production, serial production, final assembly, testing and logistics. In addition to electronics, the company\u2019s manufacturing expertise covers final assembly into a fully finished product.When Incap has a binding agreement with a customer, performance obligations and transaction price pursuant to this agreement are identified. An agreement that is binding is normally reached when a customer places an order that is confirmed by Incap. Orders are often based on master agreements, but these are non-binding in terms of quantities. Transaction prices are measured as the fair value of what will be received, and correspond to the amount received for sold goods after deducting for discounts, returns and VAT. Some customer contracts include volume-based discounts, which are accounted for as variable consideration in accordance with IFRS 15 and deducted from revenue based on the estimated amount expected to be realized. Revenue recognition from the sale of goods is recorded according to IFRS 15. Incap\u2019s performance obligation is to manufacture and deliver the assets in accordance with the customer\u2019s order. Sales are recognised when a performance obligation is satisfied. The company typically fulfils the performance obligation when control is transferred to the customer, usually when goods are delivered to customer in compliance with the terms of the delivery. Payment terms vary between customers and are typically between 14-90 days. The company\u2019s revenue stream consists of sale of goods and one product forms one performance obligation. Existing customer contracts have no obligations of after marketing, installation, maintenance, financing or any other performance obligations that customer could benefit on stand-alone basis. Customer contracts do not include rights of return or refund obligations. Any warranties provided are assurance-type warranties and do not constitute separate performance obligations under IFRS 15.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__31": { "value": "Assets for sale and discontinued operationsThere were no discontinued operations in the financial years 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__119": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__118": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__117": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__110": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__33": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__32": { "value": "Financial assets and financial liabilitiesIncap\u2019s financial assets are classified to financial assets at amortised cost, financial assets at fair value through other comprehensive income, and financial assets at fair value through profit or loss. The classification is based on the Group\u2019s business model for holding the financial assets and on the contractual cash flow characteristics of the financial assets. Transaction costs are included in the initial recognition value of the financial assets when the financial instrument is not classified to be measured at fair value through profit or loss. All transactions in relation to financial assets are recognised at trade date.A financial asset is classified to be measured at amortised cost, if the business model of holding the financial asset is for collection of contractual cash flows, and the cash flows from the financial asset occur on specific dates as specified by the contract terms and conditions, which are solely payments of principal and interest for remaining principal. Financial assets classified at amortised cost by the Group include loan receivables, trade and other receivables, deposits and cash and cash equivalents. Trade receivables do not include significant financing components, and they are measured at transaction cost in accordance with IFRS 15.Financial assets are de-recognised, when the Group\u2019s rights tocontractual cash flows expire or when it has transferred substantially all of the risks and rewards of the ownership of the financial asset outside the Group.The Group does not have financial instruments classified to bemeasured at fair value.The Group\u2019s financial liabilities are mainly related to consideration payable for business acquisitions, trade and other payables, and bank loans. Financial liabilities are initially recognised at fair value, which is the amount of cash received less any directly attributable transaction costs. After initial recognition, the financial liabilities are subsequently measured at amortised cost, using the effective interest rate. Financial liabilities are included in both long-term and short-term liabilities, and they can be interest-bearing or non-interest-bearing liabilities.Financial liabilities are de-recognised, when the contractual obligation is discharged, cancelled or it expires.Cash and cash equivalents consist of cash, bank deposits that can be drawn on demand and other short-term, highly liquid investments. Items classified as cash and cash equivalents have a maximum maturity of three months from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__113": { "value": "Impairment of financial assetsThe increase of credit risk is assessed at each reporting date for financial assets at amortised cost. The applied method is determined based on a potential increase in the credit risk. When credit risk has not notably increased, the credit loss provision is based on 12-month expected credit losses.The Group estimates on a case-by-case basis at each reporting date whether there is any objective evidence that a financial asset or a class of financial asset is impaired. The factors causing impairment may include i.e. counterparty\u2019s economic difficulties.The assessment of the Group\u2019s credit loss provision is based on lifetime expected credit losses from trade receivables in accordance with IFRS 9. The Group has not recognised material credit losses. The recognitionof expected credit losses from trade receivables is based on historicalcredit losses. The expected credit losses are measured by multiplyingthe balance of unpaid trade receivables by the expected credit loss ratefor each ageing category.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__35": { "value": "Impairment of financial assetsThe increase of credit risk is assessed at each reporting date for financial assets at amortised cost. The applied method is determined based on a potential increase in the credit risk. When credit risk has not notably increased, the credit loss provision is based on 12-month expected credit losses.The Group estimates on a case-by-case basis at each reporting date whether there is any objective evidence that a financial asset or a class of financial asset is impaired. The factors causing impairment may include i.e. counterparty\u2019s economic difficulties.The assessment of the Group\u2019s credit loss provision is based on lifetime expected credit losses from trade receivables in accordance with IFRS 9. The Group has not recognised material credit losses. The recognitionof expected credit losses from trade receivables is based on historicalcredit losses. The expected credit losses are measured by multiplyingthe balance of unpaid trade receivables by the expected credit loss ratefor each ageing category.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__99": { "value": "Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyWhen financial statements are prepared, future scenarios andassumptions have to be made, the outcomes of which may differ from the original scenarios and assumptions. Judgement is also used in applying the accounting policies. Concerning property, plant and equipment, Incap has made comparisons with the market prices of similar products and assessed any impairment resulting from the age and wear of the assets and other similar factors affecting them.The determination of the fair value of intangible assets is based on estimates of cash flows related to the assets. It is the view of the Accounting principlesmanagement that the estimates and assumptions used are sufficiently accurate as a basis for the determination of fair value. The Group furthermore examines any indications of impairment on property, plant and equipment and intangible assets at least at every balance sheet date.Estimates made in connection with the preparation of the financial statements are based on the management\u2019s best knowledge at the balance sheet date. The estimates consider previous experiences and assumptions which concern the future, are considered the most probable at the balance sheet date and are related to the expected development of the Group\u2019s financial operating environment in terms of sales and cost levels. The management\u2019s judgement and estimates have been used when assessing the recoverability of goodwill and deferred tax assets. Changes are monitored on a regular basis using internal and external information sources, and potential changes in estimates and assumptions are recorded during the financial year when they are revised, and during all financial years thereafter.The Group continuously assesses and monitors the amount of financing required for business operations so that the Group has sufficient liquid assets to finance its operations and repay loans that mature. The aim is to guarantee the availability and flexibility of financing through overdraft facilities and other forms of financing.In order to evaluate liquidity, Incap has prepared a 12-month cash flow estimate that is based on the Group\u2019s budget for 2025. Based on the cash flow estimate, Incap does have sufficient working capital for the company\u2019s needs for the forthcoming 12 months.Because the forecasts that form the basis of the cash flow calculation have previously deviated from the forecasts, there is an element of uncertainty associated with them.Impairment testingIncap Group tests goodwill for potential impairment annually. The testing is based on a cash flow estimate prepared on the basis of a budget and the business plan for the forthcoming four-year period approved by the management. Cash flows beyond the explicit four-year forecast period are taken into account by applying a terminal value. Discount rate before taxes, forecast operating profit before depreciation and amortization and revenue growth assumptions are used as the key factors. The discount rate is based on the weighted average cost of capital (WACC), which includes the cost of equity and cost of debt, taking into account the risk-free rate, market risk premium, industry-specific risks and country-specific risks. The discount rate factors are updated annually in connection with the testing using information received from the market. The company estimates that there are no indications of impairment of goodwill and other intangible assets with an indefinite useful life. This has been verified with calculations concerning recoverable amounts.The recoverable amounts used in the impairment testing calculations are determined on the basis of value in use. The cash flow forecasts are based on the budget for the next financial period and four-year business plan prepared by the management and approved by the Board of Directors.Impairment of other assets is evaluated annually as described above under Impairment. The recoverable amounts of cash-generating units have been determined with calculations based on the value in use. These calculations require the use of estimates.Deferred tax assetDeferred tax assets and liabilities are recognised using the liability method for all temporary differences arising from the differencebetween the tax basis of assets and liabilities and their carrying values. Deferred tax is not recognised for non-deductible goodwill and for differences in investments in subsidiaries to the extent that they probably will not reverse in the foreseeable future.Deferred tax assets have been recognised to the extent that isconsidered to be possible to utilise against future taxable income.Management\u2019s assessment of the recoverability of deferred taxassets is based on approved budgets and business plans, taking into account expected future profitability, the reversal pattern of temporary differences and the availability of taxable income in the relevant tax jurisdictions. Particular judgement has been applied in assessingthe recoverability of deferred tax assets arising from tax losses and provisions, as their utilisation is dependent on the generation ofsufficient taxable profits in future periods. Segment informationIncap Group does not have business or geographical segments which should be reported according to IFRS 8. The risks and profitability related to the Group\u2019s different business and geographical areas do not differ significantly from each other. The company\u2019s management regularly assesses future changes and, consequently, the possible formation of segments.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__36": { "value": "Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyWhen financial statements are prepared, future scenarios andassumptions have to be made, the outcomes of which may differ from the original scenarios and assumptions. Judgement is also used in applying the accounting policies. Concerning property, plant and equipment, Incap has made comparisons with the market prices of similar products and assessed any impairment resulting from the age and wear of the assets and other similar factors affecting them.The determination of the fair value of intangible assets is based on estimates of cash flows related to the assets. It is the view of the Accounting principlesmanagement that the estimates and assumptions used are sufficiently accurate as a basis for the determination of fair value. The Group furthermore examines any indications of impairment on property, plant and equipment and intangible assets at least at every balance sheet date.Estimates made in connection with the preparation of the financial statements are based on the management\u2019s best knowledge at the balance sheet date. The estimates consider previous experiences and assumptions which concern the future, are considered the most probable at the balance sheet date and are related to the expected development of the Group\u2019s financial operating environment in terms of sales and cost levels. The management\u2019s judgement and estimates have been used when assessing the recoverability of goodwill and deferred tax assets. Changes are monitored on a regular basis using internal and external information sources, and potential changes in estimates and assumptions are recorded during the financial year when they are revised, and during all financial years thereafter.The Group continuously assesses and monitors the amount of financing required for business operations so that the Group has sufficient liquid assets to finance its operations and repay loans that mature. The aim is to guarantee the availability and flexibility of financing through overdraft facilities and other forms of financing.In order to evaluate liquidity, Incap has prepared a 12-month cash flow estimate that is based on the Group\u2019s budget for 2025. Based on the cash flow estimate, Incap does have sufficient working capital for the company\u2019s needs for the forthcoming 12 months.Because the forecasts that form the basis of the cash flow calculation have previously deviated from the forecasts, there is an element of uncertainty associated with them.Impairment testingIncap Group tests goodwill for potential impairment annually. The testing is based on a cash flow estimate prepared on the basis of a budget and the business plan for the forthcoming four-year period approved by the management. Cash flows beyond the explicit four-year forecast period are taken into account by applying a terminal value. Discount rate before taxes, forecast operating profit before depreciation and amortization and revenue growth assumptions are used as the key factors. The discount rate is based on the weighted average cost of capital (WACC), which includes the cost of equity and cost of debt, taking into account the risk-free rate, market risk premium, industry-specific risks and country-specific risks. The discount rate factors are updated annually in connection with the testing using information received from the market. The company estimates that there are no indications of impairment of goodwill and other intangible assets with an indefinite useful life. This has been verified with calculations concerning recoverable amounts.The recoverable amounts used in the impairment testing calculations are determined on the basis of value in use. The cash flow forecasts are based on the budget for the next financial period and four-year business plan prepared by the management and approved by the Board of Directors.Impairment of other assets is evaluated annually as described above under Impairment. The recoverable amounts of cash-generating units have been determined with calculations based on the value in use. These calculations require the use of estimates.Deferred tax assetDeferred tax assets and liabilities are recognised using the liability method for all temporary differences arising from the differencebetween the tax basis of assets and liabilities and their carrying values. Deferred tax is not recognised for non-deductible goodwill and for differences in investments in subsidiaries to the extent that they probably will not reverse in the foreseeable future.Deferred tax assets have been recognised to the extent that isconsidered to be possible to utilise against future taxable income.Management\u2019s assessment of the recoverability of deferred taxassets is based on approved budgets and business plans, taking into account expected future profitability, the reversal pattern of temporary differences and the availability of taxable income in the relevant tax jurisdictions. Particular judgement has been applied in assessingthe recoverability of deferred tax assets arising from tax losses and provisions, as their utilisation is dependent on the generation ofsufficient taxable profits in future periods. Segment informationIncap Group does not have business or geographical segments which should be reported according to IFRS 8. The risks and profitability related to the Group\u2019s different business and geographical areas do not differ significantly from each other. The company\u2019s management regularly assesses future changes and, consequently, the possible formation of segments.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__105": { "value": "Segment informationIncap Group does not have business or geographical segments which should be reported according to IFRS 8. The risks and profitability related to the Group\u2019s different business and geographical areas do not differ significantly from each other. The company\u2019s management regularly assesses future changes and, consequently, the possible formation of segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__37": { "value": "Subsidiaries. The consolidated financial statements include the parent company Incap Corporation and its wholy owned subsidiaries: y Incap Electronics Estonia O\u00dc, Kuressaari, Estonia y Incap Contract Manufacturing Services Pvt. Ltd., Bangalore, India y Incap Holdings UK Ltd, Newcastle-under-Lyme, United Kingdom y Incap Electronics UK Ltd, Newcastle-under-Lyme, United Kingdom y Incap Electronics Slovakia, Namestovo, Slovakia y Incap Electronics US, Inc., Pennsylvania, United States y Incap North America, Inc., Delaware, United States y Euro-ketju Oy, Helsinki, Finland (no activity) y Incap Hong Kong Limited, Hong KongIncap Group\u2019s mutual shareholding has been eliminated using the acquisition cost method. Acquired subsidiaries are consolidated from the moment the Group acquires control and the divested subsidiaries until control ceases. All intra-group transactions, receivables, liabilities and unrealised profits as well as internal profit distribution are eliminated in preparing the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__38": { "value": "1. DIVESTED BUSINESSESThe Group had no divested businesses in 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__39": { "value": "2. BUSINESS COMBINATIONSThe Group had no acquired businesses in 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__102": { "value": "3. REVENUE1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Revenue from the sale of goods 214,592 230,056214,592 230,056Geographic division of external 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024customers\u2019 revenueEurope 125,229 173,141North-America 63,681 44,578Asia 11,254 12,337Africa 3,881 -Australia 10,547 -214,592 230,056Contract liabilities (advances received) are presented in other current non-interest-bearing liabilities (note 23).The Group has a customer, whose revenue exceeds 10% of the Group\u2019s revenue. The combined share of the customer out of the Group\u2019s revenue is approximately 44.7% (two customers and 51% in 2024).Major customers 1 Jan-31 Dec % of 1 Jan-31 Dec % of revenue2025revenue2024Customer 1 95,981 44.7% 93,716 40.7%Customer 2 18,771 8.7% 24,244 10.5%Customer 3 11,740 5.5% 8,704 3.8%Customer 4 5,074 2.4% 7,860 3.4%Total 131,567 61.3% 134,525 58.5%Assets by geographical areas 2025 2024Europe 19,674 21,150North-America 11,239 8,162Asia 14,241 17,18345,153 46,495Assets consist of goodwill and other non-current assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__87": { "value": "3. REVENUE1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Revenue from the sale of goods 214,592 230,056214,592 230,056Geographic division of external 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024customers\u2019 revenueEurope 125,229 173,141North-America 63,681 44,578Asia 11,254 12,337Africa 3,881 -Australia 10,547 -214,592 230,056Contract liabilities (advances received) are presented in other current non-interest-bearing liabilities (note 23).The Group has a customer, whose revenue exceeds 10% of the Group\u2019s revenue. The combined share of the customer out of the Group\u2019s revenue is approximately 44.7% (two customers and 51% in 2024).Major customers 1 Jan-31 Dec % of 1 Jan-31 Dec % of revenue2025revenue2024Customer 1 95,981 44.7% 93,716 40.7%Customer 2 18,771 8.7% 24,244 10.5%Customer 3 11,740 5.5% 8,704 3.8%Customer 4 5,074 2.4% 7,860 3.4%Total 131,567 61.3% 134,525 58.5%Assets by geographical areas 2025 2024Europe 19,674 21,150North-America 11,239 8,162Asia 14,241 17,18345,153 46,495Assets consist of goodwill and other non-current assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__40": { "value": "3. REVENUE1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Revenue from the sale of goods 214,592 230,056214,592 230,056Geographic division of external 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024customers\u2019 revenueEurope 125,229 173,141North-America 63,681 44,578Asia 11,254 12,337Africa 3,881 -Australia 10,547 -214,592 230,056Contract liabilities (advances received) are presented in other current non-interest-bearing liabilities (note 23).The Group has a customer, whose revenue exceeds 10% of the Group\u2019s revenue. The combined share of the customer out of the Group\u2019s revenue is approximately 44.7% (two customers and 51% in 2024).Major customers 1 Jan-31 Dec % of 1 Jan-31 Dec % of revenue2025revenue2024Customer 1 95,981 44.7% 93,716 40.7%Customer 2 18,771 8.7% 24,244 10.5%Customer 3 11,740 5.5% 8,704 3.8%Customer 4 5,074 2.4% 7,860 3.4%Total 131,567 61.3% 134,525 58.5%Assets by geographical areas 2025 2024Europe 19,674 21,150North-America 11,239 8,162Asia 14,241 17,18345,153 46,495Assets consist of goodwill and other non-current assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__43": { "value": "4. OTHER OPERATING INCOME1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Insurance compensation 1,690 -Export incentive from 386 230Indian governmentInvestment incentive from Indian 238 883governmentWage subsidies (India) 38 118Net gains on the disposal of property, 8 4plant and equipmentCurrency exchange gains 4 224Rental income - 73Other income - 992,364 1,631The company recognized insurance compensation related to a factory located in the United States upon utilization of the compensation was used to finance the improvements to the leased premises presented in Note 12. Government grants received in India are also recognized as income upon receipt of the grant.", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__42": { "value": "4. OTHER OPERATING INCOME1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Insurance compensation 1,690 -Export incentive from 386 230Indian governmentInvestment incentive from Indian 238 883governmentWage subsidies (India) 38 118Net gains on the disposal of property, 8 4plant and equipmentCurrency exchange gains 4 224Rental income - 73Other income - 992,364 1,631The company recognized insurance compensation related to a factory located in the United States upon utilization of the compensation was used to finance the improvements to the leased premises presented in Note 12. Government grants received in India are also recognized as income upon receipt of the grant.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__41": { "value": "4. OTHER OPERATING INCOME1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Insurance compensation 1,690 -Export incentive from 386 230Indian governmentInvestment incentive from Indian 238 883governmentWage subsidies (India) 38 118Net gains on the disposal of property, 8 4plant and equipmentCurrency exchange gains 4 224Rental income - 73Other income - 992,364 1,631The company recognized insurance compensation related to a factory located in the United States upon utilization of the compensation was used to finance the improvements to the leased premises presented in Note 12. Government grants received in India are also recognized as income upon receipt of the grant.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__44-1": { "value": "5. RAW MATERIALS AND SERVICESRaw materials and consumables 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Purchases during the 138,745 140,534financial yearChange in inventories 4,431 7,483143,177 148,018External services 39 29143,216 148,0466. OTHER OPERATINGEXPENSES1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Operating and maintenance expenses 1,475 1,470for property and machineryExternal services 6,691 4,456Credit loss provisions 161 299Office expenses 2,358 2,183Travel expenses 727 767Communication expenses 546 468IT expenses 737 666Vehicle expenses 177 180Voluntary personnel expenses 341 266Maintenance and repair expenses 754 719Electricity and fuel expenses 473 503Transportation expenses 524 488Other expenses 583 48315,546 12,947Auditors' fees 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Auditing fees PwC 384 330Auditing fees, non PwC26 31Certificates and statements33 23Other services80 24523 408Certain expense line items which were classified as other operating expense in 2024 have been presented separately to align with the current year.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__101": { "value": "6. OTHER OPERATINGEXPENSES1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Operating and maintenance expenses 1,475 1,470for property and machineryExternal services 6,691 4,456Credit loss provisions 161 299Office expenses 2,358 2,183Travel expenses 727 767Communication expenses 546 468IT expenses 737 666Vehicle expenses 177 180Voluntary personnel expenses 341 266Maintenance and repair expenses 754 719Electricity and fuel expenses 473 503Transportation expenses 524 488Other expenses 583 48315,546 12,947Auditors' fees 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Auditing fees PwC 384 330Auditing fees, non PwC26 31Certificates and statements33 23Other services80 24523 408Certain expense line items which were classified as other operating expense in 2024 have been presented separately to align with the current year.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__90": { "value": "6. OTHER OPERATINGEXPENSES1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Operating and maintenance expenses 1,475 1,470for property and machineryExternal services 6,691 4,456Credit loss provisions 161 299Office expenses 2,358 2,183Travel expenses 727 767Communication expenses 546 468IT expenses 737 666Vehicle expenses 177 180Voluntary personnel expenses 341 266Maintenance and repair expenses 754 719Electricity and fuel expenses 473 503Transportation expenses 524 488Other expenses 583 48315,546 12,947Auditors' fees 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Auditing fees PwC 384 330Auditing fees, non PwC26 31Certificates and statements33 23Other services80 24523 408Certain expense line items which were classified as other operating expense in 2024 have been presented separately to align with the current year.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__47": { "value": "6. OTHER OPERATINGEXPENSES1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Operating and maintenance expenses 1,475 1,470for property and machineryExternal services 6,691 4,456Credit loss provisions 161 299Office expenses 2,358 2,183Travel expenses 727 767Communication expenses 546 468IT expenses 737 666Vehicle expenses 177 180Voluntary personnel expenses 341 266Maintenance and repair expenses 754 719Electricity and fuel expenses 473 503Transportation expenses 524 488Other expenses 583 48315,546 12,947Auditors' fees 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Auditing fees PwC 384 330Auditing fees, non PwC26 31Certificates and statements33 23Other services80 24523 408Certain expense line items which were classified as other operating expense in 2024 have been presented separately to align with the current year.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__46": { "value": "Auditors' fees 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Auditing fees PwC 384 330Auditing fees, non PwC26 31Certificates and statements33 23Other services80 24523 408Certain expense line items which were classified as other operating expense in 2024 have been presented separately to align with the current year.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__48": { "value": "7. DEPRECIATION AND AMORTISATIONDepreciation and amortisation by assets 1 Jan-31 Dec 2025 1 Jan-31 Dec class2024Intangible assetsOther capitalised expenditure 13 11Other intangibles 704 658 716 669Depreciation and amortisation by assets 1 Jan-31 Dec 2025 1 Jan-31 Dec class2024Tangible assetsBuildings 675 669Right-of-use assets, building 1,048 1,024Machinery and equipment 2,705 2,452Right-of-use assets, machinery 679 666Other tangible assets 157 1475,264 4,959Total depreciation, amortisation and 5,980 5,628write-downs", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__86": { "value": "8. EMPLOYEE BENEFITS EXPENSE1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Wages and salaries 23,257 24,377Pension costs - defined contribution 2,084 2,134plansPension costs - defined-benefit plans 267 79Stock options and share-based 49 488incentivesOther statutory employer expenses 3,985 4,18529,642 31,263Average number of Group\u2019s personnel 2,587 2,242during the periodInformation on share-based payments is presented in Note 20 Share-based payments. Information on management\u2019s employee benefits is presented in Note 30 Related party transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__97": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__96": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__89": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__88": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__50": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__49": { "value": "9. FINANCIAL INCOME AND EXPENSESFinancial income 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest income from other receivables 562 468Foreign exchange gains 2,800 2,615Other financing income 11 6333,374 3,717Financial expenses 1 Jan-31 Dec 2025 1 Jan-31 Dec 2024Interest expenses from financial 1,134 1,610liabilities measured at amortised costRight-of-use assets interests 390 420Foreign exchange losses 4,731 388Other financial expenses 101 4066,356 2,825Total financial income and expenses -2,983 892", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__103": { "value": "10. INCOME TAXIncome tax in the 1 Jan-31 Dec 2025 1 Jan-31 Dec income statement2024Income tax on profits for the year -7,873 -7,071Income tax on profits of previous periods8 75Income taxes for the financial period -7,865 -6,996Changes in deferred tax assets -227 672created this yearCurrent year change in deferred tax -251 -1,027liabilitiesChange in deferred taxes total -477 -355Income tax expense -8,342 -7,351Reconciliation of tax expenses in 1 Jan-31 Dec 2025 1 Jan-31 Dec the income statement and taxes 2024calculated on the basis of the 20% tax rate applicable in the Group\u2019s home country Profit before taxes 22,311 30,078Tax at the applicable rate -4,462 -6,016in the home countryDivergent tax rates of foreign -458 -1,309subsidiariesTax from previous years 8 75Withholding tax -2,450 -Tax free income 0 753Non-deductable expenses -397 -359Other temporary difference -594 -496Non-recorded deferred tax 10 0Tax charge -8,342 -7,351Effective tax rate, % 37.4% 24.4%Information on deferred taxes is presented in Note 15 Deferred tax assets and liabilities.Incap Group makes accruals for uncertain tax positions based on expert evaluation. There are uncertain tax positions related to the Group services invoiced from the Indian subsidiary for which an accrual has been made. In the balance sheet accrued amount was 1.7 milion euros (1.6 million euros).At the reporting date, the Group recognised income tax receivables of EUR 1.9 million (EUR 0.8 million) and income tax liabilities of EUR 0.4 million (EUR 0.3 million) in the balance sheet.The Group does not fall within the scope of the Pillar Two legistation and accordingly the amendments have no impact on the Group's income taxes, including current or deferred taxes.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__52": { "value": "10. INCOME TAXIncome tax in the 1 Jan-31 Dec 2025 1 Jan-31 Dec income statement2024Income tax on profits for the year -7,873 -7,071Income tax on profits of previous periods8 75Income taxes for the financial period -7,865 -6,996Changes in deferred tax assets -227 672created this yearCurrent year change in deferred tax -251 -1,027liabilitiesChange in deferred taxes total -477 -355Income tax expense -8,342 -7,351Reconciliation of tax expenses in 1 Jan-31 Dec 2025 1 Jan-31 Dec the income statement and taxes 2024calculated on the basis of the 20% tax rate applicable in the Group\u2019s home country Profit before taxes 22,311 30,078Tax at the applicable rate -4,462 -6,016in the home countryDivergent tax rates of foreign -458 -1,309subsidiariesTax from previous years 8 75Withholding tax -2,450 -Tax free income 0 753Non-deductable expenses -397 -359Other temporary difference -594 -496Non-recorded deferred tax 10 0Tax charge -8,342 -7,351Effective tax rate, % 37.4% 24.4%Information on deferred taxes is presented in Note 15 Deferred tax assets and liabilities.Incap Group makes accruals for uncertain tax positions based on expert evaluation. There are uncertain tax positions related to the Group services invoiced from the Indian subsidiary for which an accrual has been made. In the balance sheet accrued amount was 1.7 milion euros (1.6 million euros).At the reporting date, the Group recognised income tax receivables of EUR 1.9 million (EUR 0.8 million) and income tax liabilities of EUR 0.4 million (EUR 0.3 million) in the balance sheet.The Group does not fall within the scope of the Pillar Two legistation and accordingly the amendments have no impact on the Group's income taxes, including current or deferred taxes.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__51": { "value": "10. INCOME TAXIncome tax in the 1 Jan-31 Dec 2025 1 Jan-31 Dec income statement2024Income tax on profits for the year -7,873 -7,071Income tax on profits of previous periods8 75Income taxes for the financial period -7,865 -6,996Changes in deferred tax assets -227 672created this yearCurrent year change in deferred tax -251 -1,027liabilitiesChange in deferred taxes total -477 -355Income tax expense -8,342 -7,351Reconciliation of tax expenses in 1 Jan-31 Dec 2025 1 Jan-31 Dec the income statement and taxes 2024calculated on the basis of the 20% tax rate applicable in the Group\u2019s home country Profit before taxes 22,311 30,078Tax at the applicable rate -4,462 -6,016in the home countryDivergent tax rates of foreign -458 -1,309subsidiariesTax from previous years 8 75Withholding tax -2,450 -Tax free income 0 753Non-deductable expenses -397 -359Other temporary difference -594 -496Non-recorded deferred tax 10 0Tax charge -8,342 -7,351Effective tax rate, % 37.4% 24.4%Information on deferred taxes is presented in Note 15 Deferred tax assets and liabilities.Incap Group makes accruals for uncertain tax positions based on expert evaluation. There are uncertain tax positions related to the Group services invoiced from the Indian subsidiary for which an accrual has been made. In the balance sheet accrued amount was 1.7 milion euros (1.6 million euros).At the reporting date, the Group recognised income tax receivables of EUR 1.9 million (EUR 0.8 million) and income tax liabilities of EUR 0.4 million (EUR 0.3 million) in the balance sheet.The Group does not fall within the scope of the Pillar Two legistation and accordingly the amendments have no impact on the Group's income taxes, including current or deferred taxes.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__53": { "value": "11. EARNINGS PER SHAREUndiluted earnings per share is calculated by dividing parent company\u00b4s profit for the year with the period\u00b4s weighted average number of shares outstanding.2025 2024Profit for the year attributable to equity 13,969 22,727holders of the parentWeighted average number of shares 29,442,421 29,437,214during the periodUndiluted earnings per share, EUR/share 0.47 0.77When calculating diluted earnings per share, share-based payments and convertible bonds are taken into account in the weighted average number of shares. Share-based payments have dilutive effect when their subscription price is lower than the fair value of the share. Fair value of a share is calculated as the average price of the shares during the period.Continuing operations 2025 2024Profit for the year attributable to equity 13,969 22,727holders of the parent, continuing operationsWeighted average number of shares 29,442,421 29,437,214during the periodEffect of share-based payments 10,413 111,064Weighted average number of shares used 29,452,834 29,548,278in calculating adjusted diluted earnings per share Diluted earnings per share, EUR/share 0.47 0.77", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__54": { "value": "12. PROPERTY, PLANT AND EQUIPMENTMachinery and Other tangible Land BuildingsEquipmentassets TotalAcquisition cost 1 Jan 2025 1,183 16,079 26,689 1,972 45,924Increase - 311 2,369 49 2,7301Decrease- -284 -2,636 -123 -3,043Reclassifications between items- 1,406 2,214 135 3,756Exchange differences-181 -2,215 -2,794 -264 -5,454Acquisition cost 31 Dec 2025 1,003 15,298 25,843 1,769 43,913- -4,497 -17,457 -1,522 -23,476Accumulated depreciation and write-downs 1 Jan 2025Depreciation - -675 -2,705 -157 -3,537Reclassifications between items-111 - - 111Cumulative depreciation on reclassifications and disposals- - 2,629 123 2,751Exchange differences- 620 1,988 212 2,820Accumulated depreciation and write-downs 31 Dec 2025- -4,440 -15,546 -1,344 -21,330Book value 1 Jan 20251,183 11,582 9,232 450 22,4483Book value 31 Dec 2025 1,003 10,858 10,297 425 22,582Acquisition cost 1 Jan 2024 1,141 14,832 23,588 1,747 41,308Increase - 564 2,309 96 2,969Decrease\u00b9- 0 -387 -25 -411Reclassifications between items - 44 158 72 274Exchange differences 42 639 1,021 82 1,784Acquisition cost 31 Dec 2024 1,183 16,079 26,689 1,972 45,924Accumulated depreciation and write-downs 1 Jan 2024 - -3,629-14,819 -1,331 -19,778Depreciation - -684 -2,502 -150 -3,337Cumulative depreciation on reclassifications and disposals- 0 500 25 525Exchange differences - -184 -635 -65 -885Accumulated depreciation and write-downs 31 Dec 2024 - -4,497 -17,457 -1,522 -23,476Book value 1 Jan 2024 1,141 11,203 8,769 416 21,530Book value 31 Dec 20241,183 11,582 9,232 450 22,448Right-of-use assets Buildings Machinery and TotalEquipmentAcquisition cost 1 Jan 2025 7,553 4,066 11,619Increase 161 106 2671Decrease0 -47 -47Exchange differences -110 -2 -112Acquisition cost 31 Dec 2025 7,604 4,123 11,727Accumulated depreciation and write-downs 1 Jan 2025 -3,268 -1,725 -4,9932Depreciation-1,048 -679 -1,727Cumulative depreciation on reclassifications and disposals 0 45 45Exchange differences 12 1 13Accumulated depreciation and write-downs 31 Dec 2025 -4,304 -2,357 -6,661Book value 1 Jan 2025 4,285 2,341 6,626Book value 31 Dec 2025 3,300 1,766 5,066Acquisition cost 1 Jan 2024 8,397 3,941 12,338Increase 52 233 2861Decrease-1,045 -111 -1,156Reclassifications between items -60 -40 -100Exchange differences 209 42 251Acquisition cost 31 Dec 2024 7,553 4,066 11,619Accumulated depreciation and write-downs 1 Jan 2024 -3,240 -1,008 -4,2492Depreciation-1,034 -670 -1,704Cumulatve depreciation on reclassifications and disposals 1,051 -46 1,005Exchange differences -44 0 -45Accumulated depreciation and write-downs 31 Dec 2024 -3,268 -1,725 -4,993Book value 1 Jan 2024 5,157 2,933 8,089Book value 31 Dec 2024 4,285 2,341 6,6261 Decrease consist of fixed assets that have been disabled in the financial year or in previous years. 2 Information on depreciation is presented in Note 28 Operating leases.3 Advance payments and work in progress, total 3.58 million euros, are reported under non-current assets in the balance sheet (2024: 1.87 million euros)", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__95": { "value": "13. INTANGIBLE ASSETSGoodwill Other intangible assets TotalAcquisition cost 1 Jan 2025 8,621 9,153 17,774Increase 181 181Decrease -138 -138Reclassifications between items 6 6Exchange differences -436 -540 -976Acquisition cost 31 Dec 2025 8,184 8,663 16,847Accumulated amortisation and write-downs 1 Jan 2025 -3,635 -3,635Amortisation - 704 - 704Cumulative depreciation on reclassifications and disposals 128 128Exchange differences 233 233Accumulated amortisations and write-downs 31 Dec 2025 -3,977 -3,977Book value 1 Jan 20258,621 5,518 14,139Book value 31 Dec 2025 8,184 4,685 12,870Acquisition cost 1 Jan 2024 8,237 8,331 16,569Increase383 383Reclassifications between items29 29Exchange differences383 410 793Acquisition cost 31 Dec 2024 8,621 9,153 17,774Accumulated amortisation and write-downs 1 Jan 2024-2,829 -2,829Amortisation -685 -685Exchange differences -121 -121Accumulated amortisations and write-downs 31 Dec 2024 -3,635 -3,635Book value 1 Jan 2023 8,237 5,503 13,740Book value 31 Dec 20248,621 5,518 14,139Other intangible assets consist mainly of customer relationships with a finite useful life, recognised in connection with the acquisitions of AWS (current Incap UK and Slovakia) and Pennatronics Inc (current Incap US). These customer relationships represent established, long-term customer contracts and recurring business, which support the group\u2019s revenue generation and cash flows and form an important part of the acquired businesses\u2019 value creation.Impairment testingRecoverable amounts from cash generating units have been defined in calculations based on the value in use, and they involve the use of estimates. Testing for impairment is based on a cash flow estimate prepared on the basis of the budgetand the business plan for four forthcoming years approved by the management. Revenue growth assumptions have been determined as compound annual growth rates (CAGR) for the years 2025\u20132030. According to the company\u2019s estimate there are no external or internal indications of theimpairment of goodwill. This has been verifiedin calculations concerning recoverable amount. The goodwill of approx. EUR 0.8 million in theconsolidated balance sheet refers to the Indiansubsidiary. In the cash flow estimates, the revenue growth in India is estimated to be 3% and the operating profit to be approximately 10%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in India, a discount rate of 21.0 % (15.7% in 2024) has been used. Should the operating profit used in the testing decrease by less than 15.1% or should the discount rate increase by less than 3.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 8.1 million (2024: EUR 40.0 million).The goodwill of approx. EUR 3.3 million in theconsolidated balance sheet refers to the UK subsidiary. The revenue in the UK subsidiary is estimated to grow 8% annually and the operating profit to be approximately 5%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in the UK, a discount rate of 14.6% (12.9% in 2024) has been used. Should the operating profit used in the testing decrease by less than 30.7% or should the discount rate increase by less than 4.8 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 3.7 million (2024: EUR 3.2 million).The goodwill of approx. EUR 3.1 million in theconsolidated balance sheet refers to the Slovakian subsidiary. The revenue in Slovakia is estimated to grow 8% annually and the operating profit to be approximately 7%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in Slovakia, a discount rate of 13.5% (13.3% in 2024) has been used. Should the operating profit used in the testing decrease by less than 21.9% or should the discount rate increase by less than 2.6 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 4.3 million (2024: EUR 2.7 million).The goodwill of approx. EUR 0.9 million in the consolidated balance sheet refers to the USAsubsidiary. The revenue in US is estimated togrow 7% annually and the operating profit to be approximately 11%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in US, a discount rate of 14.4% (13.6% in 2024) has been used. Should the operating profit used in the testing decrease by less than 54.2% or should the discount rate increase by less than 11.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 17.4 million (2024: EUR 6.9 million).Testing of impairment is described also in the accounting principles applied in the Consolidated Financial Statements under Impairment of assets and Impairment testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__93": { "value": "13. INTANGIBLE ASSETSGoodwill Other intangible assets TotalAcquisition cost 1 Jan 2025 8,621 9,153 17,774Increase 181 181Decrease -138 -138Reclassifications between items 6 6Exchange differences -436 -540 -976Acquisition cost 31 Dec 2025 8,184 8,663 16,847Accumulated amortisation and write-downs 1 Jan 2025 -3,635 -3,635Amortisation - 704 - 704Cumulative depreciation on reclassifications and disposals 128 128Exchange differences 233 233Accumulated amortisations and write-downs 31 Dec 2025 -3,977 -3,977Book value 1 Jan 20258,621 5,518 14,139Book value 31 Dec 2025 8,184 4,685 12,870Acquisition cost 1 Jan 2024 8,237 8,331 16,569Increase383 383Reclassifications between items29 29Exchange differences383 410 793Acquisition cost 31 Dec 2024 8,621 9,153 17,774Accumulated amortisation and write-downs 1 Jan 2024-2,829 -2,829Amortisation -685 -685Exchange differences -121 -121Accumulated amortisations and write-downs 31 Dec 2024 -3,635 -3,635Book value 1 Jan 2023 8,237 5,503 13,740Book value 31 Dec 20248,621 5,518 14,139Other intangible assets consist mainly of customer relationships with a finite useful life, recognised in connection with the acquisitions of AWS (current Incap UK and Slovakia) and Pennatronics Inc (current Incap US). These customer relationships represent established, long-term customer contracts and recurring business, which support the group\u2019s revenue generation and cash flows and form an important part of the acquired businesses\u2019 value creation.Impairment testingRecoverable amounts from cash generating units have been defined in calculations based on the value in use, and they involve the use of estimates. Testing for impairment is based on a cash flow estimate prepared on the basis of the budgetand the business plan for four forthcoming years approved by the management. Revenue growth assumptions have been determined as compound annual growth rates (CAGR) for the years 2025\u20132030. According to the company\u2019s estimate there are no external or internal indications of theimpairment of goodwill. This has been verifiedin calculations concerning recoverable amount. The goodwill of approx. EUR 0.8 million in theconsolidated balance sheet refers to the Indiansubsidiary. In the cash flow estimates, the revenue growth in India is estimated to be 3% and the operating profit to be approximately 10%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in India, a discount rate of 21.0 % (15.7% in 2024) has been used. Should the operating profit used in the testing decrease by less than 15.1% or should the discount rate increase by less than 3.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 8.1 million (2024: EUR 40.0 million).The goodwill of approx. EUR 3.3 million in theconsolidated balance sheet refers to the UK subsidiary. The revenue in the UK subsidiary is estimated to grow 8% annually and the operating profit to be approximately 5%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in the UK, a discount rate of 14.6% (12.9% in 2024) has been used. Should the operating profit used in the testing decrease by less than 30.7% or should the discount rate increase by less than 4.8 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 3.7 million (2024: EUR 3.2 million).The goodwill of approx. EUR 3.1 million in theconsolidated balance sheet refers to the Slovakian subsidiary. The revenue in Slovakia is estimated to grow 8% annually and the operating profit to be approximately 7%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in Slovakia, a discount rate of 13.5% (13.3% in 2024) has been used. Should the operating profit used in the testing decrease by less than 21.9% or should the discount rate increase by less than 2.6 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 4.3 million (2024: EUR 2.7 million).The goodwill of approx. EUR 0.9 million in the consolidated balance sheet refers to the USAsubsidiary. The revenue in US is estimated togrow 7% annually and the operating profit to be approximately 11%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in US, a discount rate of 14.4% (13.6% in 2024) has been used. Should the operating profit used in the testing decrease by less than 54.2% or should the discount rate increase by less than 11.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 17.4 million (2024: EUR 6.9 million).Testing of impairment is described also in the accounting principles applied in the Consolidated Financial Statements under Impairment of assets and Impairment testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__92": { "value": "13. INTANGIBLE ASSETSGoodwill Other intangible assets TotalAcquisition cost 1 Jan 2025 8,621 9,153 17,774Increase 181 181Decrease -138 -138Reclassifications between items 6 6Exchange differences -436 -540 -976Acquisition cost 31 Dec 2025 8,184 8,663 16,847Accumulated amortisation and write-downs 1 Jan 2025 -3,635 -3,635Amortisation - 704 - 704Cumulative depreciation on reclassifications and disposals 128 128Exchange differences 233 233Accumulated amortisations and write-downs 31 Dec 2025 -3,977 -3,977Book value 1 Jan 20258,621 5,518 14,139Book value 31 Dec 2025 8,184 4,685 12,870Acquisition cost 1 Jan 2024 8,237 8,331 16,569Increase383 383Reclassifications between items29 29Exchange differences383 410 793Acquisition cost 31 Dec 2024 8,621 9,153 17,774Accumulated amortisation and write-downs 1 Jan 2024-2,829 -2,829Amortisation -685 -685Exchange differences -121 -121Accumulated amortisations and write-downs 31 Dec 2024 -3,635 -3,635Book value 1 Jan 2023 8,237 5,503 13,740Book value 31 Dec 20248,621 5,518 14,139Other intangible assets consist mainly of customer relationships with a finite useful life, recognised in connection with the acquisitions of AWS (current Incap UK and Slovakia) and Pennatronics Inc (current Incap US). These customer relationships represent established, long-term customer contracts and recurring business, which support the group\u2019s revenue generation and cash flows and form an important part of the acquired businesses\u2019 value creation.Impairment testingRecoverable amounts from cash generating units have been defined in calculations based on the value in use, and they involve the use of estimates. Testing for impairment is based on a cash flow estimate prepared on the basis of the budgetand the business plan for four forthcoming years approved by the management. Revenue growth assumptions have been determined as compound annual growth rates (CAGR) for the years 2025\u20132030. According to the company\u2019s estimate there are no external or internal indications of theimpairment of goodwill. This has been verifiedin calculations concerning recoverable amount. The goodwill of approx. EUR 0.8 million in theconsolidated balance sheet refers to the Indiansubsidiary. In the cash flow estimates, the revenue growth in India is estimated to be 3% and the operating profit to be approximately 10%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in India, a discount rate of 21.0 % (15.7% in 2024) has been used. Should the operating profit used in the testing decrease by less than 15.1% or should the discount rate increase by less than 3.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 8.1 million (2024: EUR 40.0 million).The goodwill of approx. EUR 3.3 million in theconsolidated balance sheet refers to the UK subsidiary. The revenue in the UK subsidiary is estimated to grow 8% annually and the operating profit to be approximately 5%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in the UK, a discount rate of 14.6% (12.9% in 2024) has been used. Should the operating profit used in the testing decrease by less than 30.7% or should the discount rate increase by less than 4.8 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 3.7 million (2024: EUR 3.2 million).The goodwill of approx. EUR 3.1 million in theconsolidated balance sheet refers to the Slovakian subsidiary. The revenue in Slovakia is estimated to grow 8% annually and the operating profit to be approximately 7%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in Slovakia, a discount rate of 13.5% (13.3% in 2024) has been used. Should the operating profit used in the testing decrease by less than 21.9% or should the discount rate increase by less than 2.6 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 4.3 million (2024: EUR 2.7 million).The goodwill of approx. EUR 0.9 million in the consolidated balance sheet refers to the USAsubsidiary. The revenue in US is estimated togrow 7% annually and the operating profit to be approximately 11%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in US, a discount rate of 14.4% (13.6% in 2024) has been used. Should the operating profit used in the testing decrease by less than 54.2% or should the discount rate increase by less than 11.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 17.4 million (2024: EUR 6.9 million).Testing of impairment is described also in the accounting principles applied in the Consolidated Financial Statements under Impairment of assets and Impairment testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__55": { "value": "13. INTANGIBLE ASSETSGoodwill Other intangible assets TotalAcquisition cost 1 Jan 2025 8,621 9,153 17,774Increase 181 181Decrease -138 -138Reclassifications between items 6 6Exchange differences -436 -540 -976Acquisition cost 31 Dec 2025 8,184 8,663 16,847Accumulated amortisation and write-downs 1 Jan 2025 -3,635 -3,635Amortisation - 704 - 704Cumulative depreciation on reclassifications and disposals 128 128Exchange differences 233 233Accumulated amortisations and write-downs 31 Dec 2025 -3,977 -3,977Book value 1 Jan 20258,621 5,518 14,139Book value 31 Dec 2025 8,184 4,685 12,870Acquisition cost 1 Jan 2024 8,237 8,331 16,569Increase383 383Reclassifications between items29 29Exchange differences383 410 793Acquisition cost 31 Dec 2024 8,621 9,153 17,774Accumulated amortisation and write-downs 1 Jan 2024-2,829 -2,829Amortisation -685 -685Exchange differences -121 -121Accumulated amortisations and write-downs 31 Dec 2024 -3,635 -3,635Book value 1 Jan 2023 8,237 5,503 13,740Book value 31 Dec 20248,621 5,518 14,139Other intangible assets consist mainly of customer relationships with a finite useful life, recognised in connection with the acquisitions of AWS (current Incap UK and Slovakia) and Pennatronics Inc (current Incap US). These customer relationships represent established, long-term customer contracts and recurring business, which support the group\u2019s revenue generation and cash flows and form an important part of the acquired businesses\u2019 value creation.Impairment testingRecoverable amounts from cash generating units have been defined in calculations based on the value in use, and they involve the use of estimates. Testing for impairment is based on a cash flow estimate prepared on the basis of the budgetand the business plan for four forthcoming years approved by the management. Revenue growth assumptions have been determined as compound annual growth rates (CAGR) for the years 2025\u20132030. According to the company\u2019s estimate there are no external or internal indications of theimpairment of goodwill. This has been verifiedin calculations concerning recoverable amount. The goodwill of approx. EUR 0.8 million in theconsolidated balance sheet refers to the Indiansubsidiary. In the cash flow estimates, the revenue growth in India is estimated to be 3% and the operating profit to be approximately 10%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in India, a discount rate of 21.0 % (15.7% in 2024) has been used. Should the operating profit used in the testing decrease by less than 15.1% or should the discount rate increase by less than 3.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 8.1 million (2024: EUR 40.0 million).The goodwill of approx. EUR 3.3 million in theconsolidated balance sheet refers to the UK subsidiary. The revenue in the UK subsidiary is estimated to grow 8% annually and the operating profit to be approximately 5%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in the UK, a discount rate of 14.6% (12.9% in 2024) has been used. Should the operating profit used in the testing decrease by less than 30.7% or should the discount rate increase by less than 4.8 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unit is estimated to exceed its carrying amount at 31 December 2025 by EUR 3.7 million (2024: EUR 3.2 million).The goodwill of approx. EUR 3.1 million in theconsolidated balance sheet refers to the Slovakian subsidiary. The revenue in Slovakia is estimated to grow 8% annually and the operating profit to be approximately 7%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in Slovakia, a discount rate of 13.5% (13.3% in 2024) has been used. Should the operating profit used in the testing decrease by less than 21.9% or should the discount rate increase by less than 2.6 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 4.3 million (2024: EUR 2.7 million).The goodwill of approx. EUR 0.9 million in the consolidated balance sheet refers to the USAsubsidiary. The revenue in US is estimated togrow 7% annually and the operating profit to be approximately 11%. Growth estimate of residual value is 2%. In the calculations of the financial year 2025 in US, a discount rate of 14.4% (13.6% in 2024) has been used. Should the operating profit used in the testing decrease by less than 54.2% or should the discount rate increase by less than 11.9 percentage points, there would be no need for write down. The recoverable amount of the cash-generating-unitis estimated to exceed its carrying amount at 31 December 2025 by EUR 17.4 million (2024: EUR 6.9 million).Testing of impairment is described also in the accounting principles applied in the Consolidated Financial Statements under Impairment of assets and Impairment testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__120": { "value": "14. OTHER FINANCIAL ASSETS2025 2024Shares 4 4Other financial assets 4 4", "dimensions": { "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__57-1": { "value": "15. DEFERRED TAX ASSETS AND LIABILITIES15. DEFERRED TAX ASSETS AND LIABILITIESDeferred tax assets 2025 2024 Tax asset for losses 333 532 Employee benefits 306 264 Other accruals 238 494 Others 290 418Deferred tax assets total 1,167 1,708Deduction according to netting principle -494 -711Net deferred tax assets 673 997Changes 2025 2024Accounted in Profit and Loss Tax asset for losses -142 -138 Employee benefits 89 27 Other accruals -107 466 Other -67 316Total -227 672Deferred tax liabilities 2025 2024 Tangible 266 393 Intangibles 2,003 1,874 Other 293 146Net deferred tax liabilities 2,562 2,414Deduction according to netting principle -494 -711Net deferred tax liabilities 2,068 1,703Changes 2025 2024Accounted in Profit and Loss Tangible assets 70 -394 Intangibles -321 -506 Others -143Total -251 -1,043Deferred tax assets and liabilities are recognized for temporary differences between the taxable values of assets and liabilities and their book values according to the debt method.Deferred tax is not recognized on non-deductible goodwill or on retained earnings of subsidiaries to the extent that the tax will not materialize in the foreseeable future Other movements in deferred taxes pertain to foreign currency translation that is recognized within translation differences in equity.Credit Risk The Group\u2019s credit risk is associated with trade receivables from its customers. The principles and responsibilities of credit control are defined in the Group\u2019s documented operating methods. The Group has significant receivables from several large domestic and global customers. These customer relationships are well-established, long-standing and the companies are creditworthy. When a new customer relationship is established and whenever needed, the company assesses the annual volume generated by the new business, its share in revenue and the customer\u2019s creditworthiness. Incap did not recognize any material credit losses during 2025. The Group analyses constantly the creditworthiness of current and new customers. In assessing credit loss provisions, Incap utilizes trade receivable aging and client analysis. Based on the analysis, and to decrease credit loss provisions, Incap may request advance payments from customers. During the financial period, the Group has renegotiated payment terms for receivables that were due according to payment terms. Due and renegotiated receivables have no material effect on the Group\u2019s financial position. The aging structure of trade receivables is presented in Note 17. ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__56": { "value": "15. DEFERRED TAX ASSETS AND LIABILITIES15. DEFERRED TAX ASSETS AND LIABILITIESDeferred tax assets 2025 2024 Tax asset for losses 333 532 Employee benefits 306 264 Other accruals 238 494 Others 290 418Deferred tax assets total 1,167 1,708Deduction according to netting principle -494 -711Net deferred tax assets 673 997Changes 2025 2024Accounted in Profit and Loss Tax asset for losses -142 -138 Employee benefits 89 27 Other accruals -107 466 Other -67 316Total -227 672Deferred tax liabilities 2025 2024 Tangible 266 393 Intangibles 2,003 1,874 Other 293 146Net deferred tax liabilities 2,562 2,414Deduction according to netting principle -494 -711Net deferred tax liabilities 2,068 1,703Changes 2025 2024Accounted in Profit and Loss Tangible assets 70 -394 Intangibles -321 -506 Others -143Total -251 -1,043Deferred tax assets and liabilities are recognized for temporary differences between the taxable values of assets and liabilities and their book values according to the debt method.Deferred tax is not recognized on non-deductible goodwill or on retained earnings of subsidiaries to the extent that the tax will not materialize in the foreseeable future Other movements in deferred taxes pertain to foreign currency translation that is recognized within translation differences in equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__59": { "value": "17. TRADE AND OTHER RECEIVABLESTrade and other receivables \u2013 non-current 2025 2024Other non-current receivables 377 416Total 377 416Trade and other receivables \u2013 current 2025 2024Trade receivables 24,286 28,388Credit loss provision -725 -569Trade receivables total 23,561 27,818Loan receivables 42 53Prepaid expenses 3,507 5,366Other receivables 542 686Total 27,652 33,392The fair value of receivables do not differ from their book value and the receivables do not involve significant credit risks.Aging structure of trade receivables and items recorded 2025 2024as credit lossesNot past due 18,713 23,432Past due Less than 30 days 3,341 3,084 30\u201360 days 1,098 595 61\u201390 days 59 123 Over 90 days 350 584Total 23,561 27,818In 2025, the Group has recognized credit loss provisions in other operating expenses amounting to EUR 0.2 million (EUR 0.3 million).Distribution of current 2025 2024receivables by currencyGBP 5,101 4,685USD 12,862 17,415INR 3,125 6,643EUR 6,564 5,180Total 27,652 33,392", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__58": { "value": "16. INVENTORIES2025 2024Raw materials and supplies 37,678 48,187Work in progress 11,094 7,898Finished goods 2,859 4,827Advance payments 470 490Total 52,101 61,403In 2025, the Group recorded inventory write-off provisions amounting to EUR 1.0 million (EUR 0.4 million of provisions were cancelled in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__98": { "value": "19. CHANGES IN EQUITYNumber of Equity shares 31 Dec 2025 29,447,627 1,000 31 Dec 2024 29,437,214 1,000 All issued shares are fully paid. Transactions with owners Invested unrestricted equity fund 2025 2024 1 Jan 23,844 23,745 Investment in equity -19299 31 Dec 23,652 23,844 Retained earnings Personnel share-based incentive program-value of 49 488 employee services Other changes: Retained earnings 2025 2024 Other changes -1092 Total -1092", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__61": { "value": "19. CHANGES IN EQUITYNumber of Equity shares 31 Dec 2025 29,447,627 1,000 31 Dec 2024 29,437,214 1,000 All issued shares are fully paid. Transactions with owners Invested unrestricted equity fund 2025 2024 1 Jan 23,844 23,745 Investment in equity -19299 31 Dec 23,652 23,844 Retained earnings Personnel share-based incentive program-value of 49 488 employee services Other changes: Retained earnings 2025 2024 Other changes -1092 Total -1092", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__62": { "value": "20. SHARE-BASED PAYMENTSExpenses from the share-based incentive plan are recognized during the earnings period and presented as employee benefits expenses and retained earning in equity. Long-term key employee incentive plan 2022 \u20132024 On 27 April 2022, the Board of Directors of Incap Corporation decided to establish a new long-term incentive plan for the Group\u2019s key employees. The aim of the plan is to align the objectives of the shareholders and key employees for increasing the value of the company in the long term, to retain the key employees of the company, and to offer them a competitive reward plan based on acquiring, earning and accumulating the company\u2019s shares. The long-term Performance Share Plan is based on a rolling 3-year performance period structure, with a new performance period starting at the beginning of each year if so decided by the Board. In the plan, the target group is given an opportunity to earn Incap\u2019s shares based on criteria and targets to be set for each criterion at the beginning of each performance period. The potential rewards based on the plan will be paid in the company\u2019s shares and partly in cash. The cash proportion of the reward is intended to cover the taxes and statutory social security contributions arising from the reward to a participant. In general, no reward is paid if the participant\u2019s employment or director contract terminates before the reward payment. During the performance period 2022-2024, the CEO and other Incap Management Team members form the target group of the incentive plan. The rewards to be paid on the basis of the performance period 2022-2024 correspond to the value of an approximate maximum total of 30,191 Incap Corporation shares, including also the proportion to be paid in cash. Expenses are based on the maximum number of shares adjusted by share issue, i.e. 27,674 and the market value of EUR 15.74 according to April 26, 2022 has been used as a multiple. Expenses for the period 27 April 2022 - 31 December 2024 amount to EUR 435,591 of which EUR 162,401 relate to 2024. Incap Corporation\u2019s Board of Directors resolved 11 July 2025 on a directed share issue without payment to implement the share reward payments under performance period 2022\u20132024 of Incap Corporation\u2019s Performance Share Plan. The resolution on the share issue was based on the authorization granted to the Board of Directors by the company\u2019s Annual General Meeting held on 8 May 2025. A total of 10,413 new shares were issued without payment to the key employees belonging to the scope of the Performance Share Plan 2022\u20132024 pursuant to the terms and conditions of the plan. The Board of Directors also resolved that the rewards will be paid partly in cash to cover personal taxes and tax-related costs arising to the key employees based on the reward. Following the registration of the new shares, the total number of shares in the company is 29,447,627 shares. Long-term key employee incentive plan 2023\u20132025 The Board of Directors of Incap Corporation decided on the share-based incentive plan\u2019s new performance period 2023\u20132025, where the rewards are based on the group\u2019s cumulative operating profit (EBIT). During the performance period 2023\u20132025, the CEO and other Incap Management Team members form the target group of the incentive plan. The rewards to be paid on the basis of the performance period 2023\u20132025 correspond to the value of an approximate maximum total of 27,123 Incap Corporation shares, also including the proportion to be paid in cash. The rewards will be paid partly in the company\u00b4s shares and partly in cash. The cash proportion of the reward is intended to cover taxes and statutory social security contributions arising from the reward to a participant. In general, no reward is paid if the participant\u00b4s employment or director contract terminates before the reward payment. The Incap Management Team member is obliged to hold 50% of the received net reward shares, until the total value of the Management Team member\u2019s shareholding in Incap Corporation equals to 50% of their annual base salary of the preceding year. Respectively, the CEO is obliged to hold 50% of the received net reward shares, until the CEO\u00b4s shareholding in Incap Corporation equals to 100% of the CEO\u00b4s annual base salary of the preceding year. Such number of Incap Corporation shares must be held as long as the membership in the Management Team or the position as the CEO continues. Expenses are based on the maximum number of shares adjusted by share issue, i.e. 27,123 and the market value of EUR 17.94 according to March 22, 2023 has been used as a multiple. Expenses for the period 23 March 2023 \u2013 31 December 2025 amount to EUR 486,587 of which EUR 175,152 relate to 2024. In April 2025, management reversed all accrued benefits as it is uncertain that the conditions of the plan will not be met. The reversal amounted to EUR 311,495. Long-term key employee incentive plan 2024 \u20132026 The Board of Directors of Incap Corporation decided on the share-based incentive plan\u2019s new performance period 2024\u20132026, where the rewards are based on the group\u2019s cumulative operating profit (EBIT). During the performance period 2024\u20142026, the CEO and other Incap 20. SHARE-BASED PAYMENTSManagement Team members form the target group of the incentive plan. The rewards to be paid on the basis of the performance period 2024\u20132026 correspond to the value of an approximate maximum total of 56,267 Incap Corporation shares, also including the proportion to be paid in cash. The rewards will be paid partly in the company\u00b4s shares and partly in cash. The cash proportion of the reward is intended to cover taxes and statutory social security contributions arising from the reward to a participant. In general, no reward is paid if the participant\u00b4s employment or director contract terminates before the reward payment. The Incap Management Team member is obliged to hold 50% of the received net reward shares, until the total value of the Management Team member\u2019s shareholding in Incap Corporation equals to 50% of their annual base salary of the preceding year. Respectively, the CEO is obliged to hold 50% of the received net reward shares, until the CEO\u00b4s shareholding in Incap Corporation equals to 100% of the CEO\u00b4s annual base salary of the preceding year. Such number of Incap Corporation shares must be held as long as the membership in the Management Team or the position as the CEO continues. Expenses are based on the maximum number of shares adjusted by share issue, i.e. 56,267 and the market value of EUR 10.92 according to May 8, 2024 has been used as a multiple. Expenses for the period 8 May 2024 \u2013 31 December 2026 amount to EUR 614,436 of which EUR 150,590 and EUR 231,922 relate to 2024 and 2025, respectively. Long-term key employee incentive plan 2025 \u20132027 The Board of Directors of Incap Corporation decided on the share-based incentive plan\u2019s new performance period 2025\u20132027, where the rewards are based on the group\u2019s cumulative operating profit (EBIT). During the performance period 2025\u20142027, the CEO and other Incap Management Team members form the target group of the incentive plan. The rewards to be paid on the basis of the performance period 2025\u20132027 correspond to the value of an approximate maximum total of 139,188 Incap Corporation shares, also including the proportion to be paid in cash. The rewards will be paid partly in the company\u00b4s shares and partly in cash. The cash proportion of the reward is intended to cover taxes and statutory social security contributions arising from the reward to a participant. In general, no reward is paid if the participant\u00b4s employment or director contract terminates before the reward payment. The Incap Management Team member is obliged to hold 50% of the received net reward shares, until the total value of the Management Team member\u2019s shareholding in Incap Corporation equals to 50% of their annual base salary of the preceding year. Respectively, the CEO is obliged to hold 50% of the received net reward shares, until the CEO\u00b4s shareholding in Incap Corporation equals to 100% of the CEO\u00b4s annual base salary of the preceding year. Such number of Incap Corporation shares must be held as long as the membership in the Management Team or the position as the CEO continues. Expenses are based on the maximum number of shares adjusted by share issue, i.e. 139,188 and the market value of EUR 11.11 according to April 25, 2025 has been used as a multiple. The market value of the Incap Corporation share at the grant date of the performance share plan (25 April 2025) was EUR 9.95 per share, based on the closing price on Nasdaq Helsinki. Expenses for the period 25 April 2025 \u2013 31 December 2027 amount to EUR 1,384,921 of which EUR 394,487 relate to 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__60": { "value": "18. CASH AND CASH EQUIVALENTS2025 2024 Cash and bank accounts 80,755 63,023 Short-term investments 9,150 Total 80,755 72,172 The cash and cash equivalents according to the cash flow statement comprise of the same items. The fair value of cash and cash equivalents essentially corresponds to their carrying amount due to the short-term nature of these instruments.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__63": { "value": "21. PENSION LIABILITIESThe Group has both defined-contribution and defined-benefit pension plans. Defined-benefit pension plans are only employed in the subsidiary in India. In defined-benefit pension plans, the amount of the pension benefit at the time of retirement is determined on the basis of certain factors, such as salary and years of employment.Defined-benefit pension liability in the balance 2025 2024sheet is determined as followsPresent value of funded liabilities 1,026 932Fair value of plan assets -558 -568Underfunding/overfunding 468 363Amounts in the balance sheet:Liability 468 363Liability, net 468 363Defined-benefit pension expenses recognised 2025 2024in the income statementCurrent service cost 62 61Interest cost 53 61Expected return on plan assets -32 -39Actuarial gains (+) and losses (-) 0 2Total 82 85Actual return on plan assets was EUR 32 thousand in 2025 (EUR 39 thousand in 2024).Changes in the present value of 2025 2024the defined benefit obligationDefined benefit obligation at 1 Jan932 874Current service cost62 61Interest cost53 61Actuarial gains (+) and losses (-) 3 0Past service costs 167 -Exchange differences-147 29Benefits paid-43 -94Defined benefit obligation at 31 Dec 1,026 932Changes in the fair value of plan assets 2025 2024Fair value of plan assets at 1 Jan 568 559Expected return on plan assets 32 39Actuarial gains (+) and losses (-) 3 -2Contributions by employer 87 48Exchange differences -90 19Benefits paid -43 -94Fair value of plan assets at 31 December 558 568Plan assets are comprised as follows: 2025 2024Funds managed by insurer558 568Funds managed by insurer consist mainly of debt instrumentsThe principal actuarial assumptions 31 Dec 2025 2024AsiaDiscount rate 6.80% 7.00%Future salary increase 10.00% 10.00%Amounts for the current and previous period 2025 2024Change from previous year 10.12% 6.63%Present value of defined benefit obligation 1,026 932Fair value of plan assets 558 568Surplus (+) / deficit (-) 468 363Experience adjustments on plan liabilities 12 24Experience adjustments on plan assets 3 -2The Group expects to contribute the defined benefit plan pensions EUR 0.05 million in 2026.Assumptions for pension planImpact on defined benefit obligation 2025 2024Discount rate 0.50% increase 991 902 0.50% decrease 1,064 963Future salary increases 0.50% increase 1,048 962 0.50% decrease1,004 903", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__65": { "value": "22. FINANCIAL LIABILITIESNon-current financial liabilities2025 2024Loans from credit institutions 19,593 21,611Other liabilities 3,767 5,42423,360 27,035Current financial liabilities2025 2024Loans from credit institutions 2,286 2,233Other liabilities 1,806 1,6794,091 3,912Forthcoming payable interest and instalments of loans2025 2024Less than 6 months 2,249 2,6556\u201312 months 2,842 2,8681\u20135 years 23,377 28,752Over 5 years 1,017 2429,484 34,299The forthcoming instalments and interests have been calculated based on the current loan agreements.Distribution of interest-bearing liabilities by currency, 1,000 eurosNon-current liabilities 2025 2024GBP 1,846 2,123EUR 21,514 24,91223,360 27,035Current liabilities 2025 2024GBP 222 218EUR 3,869 3,6944,091 3,9121", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__64": { "value": "22. FINANCIAL LIABILITIESNon-current financial liabilities2025 2024Loans from credit institutions 19,593 21,611Other liabilities 3,767 5,42423,360 27,035Current financial liabilities2025 2024Loans from credit institutions 2,286 2,233Other liabilities 1,806 1,6794,091 3,912Forthcoming payable interest and instalments of loans2025 2024Less than 6 months 2,249 2,6556\u201312 months 2,842 2,8681\u20135 years 23,377 28,752Over 5 years 1,017 2429,484 34,299The forthcoming instalments and interests have been calculated based on the current loan agreements.Distribution of interest-bearing liabilities by currency, 1,000 eurosNon-current liabilities 2025 2024GBP 1,846 2,123EUR 21,514 24,91223,360 27,035Current liabilities 2025 2024GBP 222 218EUR 3,869 3,6944,091 3,9121", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__69": { "value": "Currency Risk Because Incap Group operates in the euro zone, North America, and Asia, the company\u2019s business involves currency risk. The transaction risks consist of operating and financing cash flows denominated in foreign currencies. The translation risk is related to the conversion of foreign subsidiaries\u2019 income statements and balance sheets to euro.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__68": { "value": "24. MANAGEMENT OF FINANCIAL RISKS The Incap Group\u2019s business operations expose the company to different financial risks. The treasury activities are handled centrally in the group. The Group treasury function works closely together with the subsidiaries. The Treasury policy is approved by the parent company Board of Directors. Financial risk management is taken into account when planning, assessing and controlling the financial structure of subsidiaries. Currency Risk Because Incap Group operates in the euro zone, North America, and Asia, the company\u2019s business involves currency risk. The transaction risks consist of operating and financing cash flows denominated in foreign currencies. The translation risk is related to the conversion of foreign subsidiaries\u2019 income statements and balance sheets to euro. Transaction risk The Group\u2019s operating currency is euro. The turnover is mainly generated in USD, INR, and EUR. A significant portion of purchases in India, UK, US, and Slovakia is also made in USD. A significant part of the business is done either in local currencies or in USD, and therefore does not create major transaction risk. The open transaction position is taken into consideration when calculating the company-specific position and the Group position. Incap uses the subsidiary\u2019s home currencies (INR, USD, GBP, EUR) in invoicing between the parent company and the subsidiary. Currency forward contracts and currency loans are used in risk management, whenever necessary. During 2024, the company hedged its internal loan receivable relating to the Pennatronics Inc. acquisition. The hedge continued into 2025. The impact on the group\u2019s result of a change of 10% in the exchange rate of a foreign currency excluding tax consequences (EUR thousand) Foreign currency USD GBP INR Reporting currency EUR EUR EUR 2025 +/- 7,276 +/- 558 +/- 1,471 2024 +/- 7,810 +/- 1,543 +/- 1,218 Translation risk In line with the Group\u2019s Treasury policy the euro-denominated investments made in subsidiaries have not been hedged. Therefore, fluctuations of INR, GBP, and USD have an impact on parent company\u2019s equity and balance sheet. The currency exchange differences arising from the investment are presented under exchange differences in the Group\u2019s non-restricted equity. Strengthening of INR exchange rate in relation to EUR by 15% increases the Group\u2019s equity by EUR 2,887,178 (EUR 691,123 on 31 December 2024) while weakening of INR exchange rate in relation to EUR by 15% decreases the Group\u2019s equity by EUR 2,134,001 compared with the exchange difference on 31 December 2025 (EUR 935,049 on 31 December 2024). Strengthening of USD exchange rate in relation to EUR by 15% increases the Group\u2019s equity by EUR 53,350 (EUR 95,994 on 31 December 2024) while weakening of USD exchange rate in relation to EUR by 15% decreases the Group\u2019s equity by EUR 39,433 compared with the exchange difference on 31 December 2025 (EUR 129,875 on 31 December 2024). Strengthening of GBP exchange rate in relation to EUR by 15% increases the Group\u2019s equity by EUR 8,636 (EUR 380,655 on 31 December 2024) while weakening of GBP exchange rate in relation to EUR by 15% decreases the Group\u2019s equity by EUR 6,383 compared with the exchange difference on 31 December 2025 (EUR 515,004 on 31 December 2024). Interest rate risk Interest rate risk is associated with interest-bearing liabilities. Changes in the interest rates mainly affect the fair values of interest-bearing liabilities in the balance sheet and the interest payments associated with these liabilities. At the balance sheet date, interest-bearing liabilities in the consolidated balance sheet amounted to EUR 27.9 million (EUR 31.3 million). Out of the total interest-bearing liabilities, EUR 6.1 million (EUR 7.1 million) is related to IFRS 16 Leases-standard. The weighted average duration of the interest-bearing non-current loan at the balance sheet date is 2.5 years (1.5 years). Bank overdrafts and factoring limits have been treated as bullet loans. The Group has not carried out special hedging measures against interest rate risks during the financial year. The majority of the interest-bearing debt consisted of a EUR 21.0 million (EUR 23.0 million) loan related to the acquisition of Pennatronics Inc.. Covenants are interest-bearing debt / EBITDA and equity ratio. Interest rate depends on how well Incap meets the covenant requirements. 24. MANAGEMENT OF FINANCIAL RISKSThe Group analyses its interest rate exposure by calculating the impact of the defined interest rate change on the company\u2019s result. A change of +1%/-1% in the market interest rates of variable rate loans would change the Group\u2019s annual interest expenses by EUR +/- 219 thousand on 31 December 2025 (250 thousand on 31 December 2024). Credit Risk The Group\u2019s credit risk is associated with trade receivables from its customers. The principles and responsibilities of credit control are defined in the Group\u2019s documented operating methods. The Group has significant receivables from several large domestic and global customers. These customer relationships are well-established, long-standing and the companies are creditworthy. When a new customer relationship is established and whenever needed, the company assesses the annual volume generated by the new business, its share in revenue and the customer\u2019s creditworthiness. Incap did not recognize any material credit losses during 2025. The Group analyses constantly the creditworthiness of current and new customers. In assessing credit loss provisions, Incap utilizes trade receivable aging and client analysis. Based on the analysis, and to decrease credit loss provisions, Incap may request advance payments from customers. During the financial period, the Group has renegotiated payment terms for receivables that were due according to payment terms. Due and renegotiated receivables have no material effect on the Group\u2019s financial position. The aging structure of trade receivables is presented in Note 17. Liquidity risk The objective of liquidity management is to maintain an optimal amount of liquidity to fund the business operations at all times while minimizing the interest and bank costs. The Group continuously evaluates and monitors the amount of financing required by business operations, so that it has sufficient liquid funds to finance operations and repaydue loans. The company strives to ensure the availability and flexibility of financing by using credit facilities and other forms of financing. Information on credit facilities is presented in Note 29. Incap\u2019s main sources of financing are cash flow from operations, loans from financial institutions and share issues. The company\u2019s non-current interest-bearing liabilities on 31 December 2025 amounted to EUR 23.8 million (27.3 million on 31 December 2024) and non-current non-interest-bearing liabilities to EUR 4.1 million (EUR 4.5 million). Current interest-bearing liabilities amounted to EUR 4.1 million (EUR 3.9 million). Other interest-bearing liabilities amounted to EUR 21.0 million (EUR 23.0 million) and consisted of a loan for the parent company. Status of the company\u2019s financing on 31 December 2025 Balance on 31 Balance on 31 Loans from credit institutions Dec 2025 Dec 2024 Instalment debt 879 844 Bank loan/account with credit facility in 21,000 23,000 Finland Total 21,879 23,844 Other loans 335 1,205 Right-of-use asset liabilities 5,572 7,103 Pension loans (India) 468 363 Other loans 335 1,205 Total 6,375 8,671 All in total 28,254 32,515 In connection with the drawdown of the loans, the company agreed with the banks that the covenants related to the loans, creditline and factoring credit line include equity ratio (above 30.0%) and theGroup\u2019s interest-bearing debt to EBITDA ratio (below 3.0), and these are reviewed every six months. Bank has the right to terminate the agreement if the covenant terms are not satisfied. EBITDA is calculated for the rolling 12 months. The company met the covenant on both 30 June 2025 and 31 December 2025. 31 Dec 30 Jun 31-Dec-24 30 Jun 2025 2025 2024 Interest bearing debt/EBITDA 0.9 0.9 0.9 1.2 (<3,0) Equity ratio (>30%) 67.9% 66.2% 63.8% 63.0% Forthcoming instalments and interest are described in Note 22. Based on the cash flow forecast prepared in connection with the financial statements, the company estimates that the company\u2019s working capital will cover the requirements for the next 12 months. Capital Management The aim of the Group\u2019s capital management activities is to support business operations with an optimal capital structure and increase shareholder value with the goal of generating the best possible return. An optimal capital structure also guarantees lower capital costs. The trend in the Group\u2019s capital structure is constantly tracked with net gearing. On 31 December 2025 the Group\u2019s interest-bearing net debt was EUR -52.9 million (EUR -40.9 million at 31 December 2024) and the net gearing was -39.0% (-30.8% at 31 Dec 2024). Net gearing is calculated by dividing net debt by equity. Interest-bearing net debt equals liabilities less interest-bearing receivables and cash and bank accounts. On 31 December 2025, the equity ratio was 67.9% (63.8% at 31 December 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__115": { "value": "23. TRADE PAYABLES AND OTHER PAYABLES 2025 2024 Current Trade payables 23,010 28,040 Accrued liabilities 6,267 9,758 Advances received 8,380 6,295 Other liabilities 2,250 1,636 39,907 45,730 Accrued liabilities are mainly related to interest and personnel expenses and social responsibility expenses. Distribution of non-interest-bearing liabilities by currency, 1,000 EUR 2025 2024 USD 11,001 16,536 SEK 2 0 GBP 8,931 10,212 JPY 9 8 HKD 2 2 INR 7,919 12,161 EUR 12,044 6,811 39,907 45,730", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__67": { "value": "23. TRADE PAYABLES AND OTHER PAYABLES 2025 2024 Current Trade payables 23,010 28,040 Accrued liabilities 6,267 9,758 Advances received 8,380 6,295 Other liabilities 2,250 1,636 39,907 45,730 Accrued liabilities are mainly related to interest and personnel expenses and social responsibility expenses. Distribution of non-interest-bearing liabilities by currency, 1,000 EUR 2025 2024 USD 11,001 16,536 SEK 2 0 GBP 8,931 10,212 JPY 9 8 HKD 2 2 INR 7,919 12,161 EUR 12,044 6,811 39,907 45,730", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__66": { "value": "23. TRADE PAYABLES AND OTHER PAYABLES 2025 2024 Current Trade payables 23,010 28,040 Accrued liabilities 6,267 9,758 Advances received 8,380 6,295 Other liabilities 2,250 1,636 39,907 45,730 Accrued liabilities are mainly related to interest and personnel expenses and social responsibility expenses. Distribution of non-interest-bearing liabilities by currency, 1,000 EUR 2025 2024 USD 11,001 16,536 SEK 2 0 GBP 8,931 10,212 JPY 9 8 HKD 2 2 INR 7,919 12,161 EUR 12,044 6,811 39,907 45,730", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__72": { "value": "Credit Risk The Group\u2019s credit risk is associated with trade receivables from its customers. The principles and responsibilities of credit control are defined in the Group\u2019s documented operating methods. The Group has significant receivables from several large domestic and global customers. These customer relationships are well-established, long-standing and the companies are creditworthy. When a new customer relationship is established and whenever needed, the company assesses the annual volume generated by the new business, its share in revenue and the customer\u2019s creditworthiness. Incap did not recognize any material credit losses during 2025. The Group analyses constantly the creditworthiness of current and new customers. In assessing credit loss provisions, Incap utilizes trade receivable aging and client analysis. Based on the analysis, and to decrease credit loss provisions, Incap may request advance payments from customers. During the financial period, the Group has renegotiated payment terms for receivables that were due according to payment terms. Due and renegotiated receivables have no material effect on the Group\u2019s financial position. The aging structure of trade receivables is presented in Note 17. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__100": { "value": "Capital Management The aim of the Group\u2019s capital management activities is to support business operations with an optimal capital structure and increase shareholder value with the goal of generating the best possible return. An optimal capital structure also guarantees lower capital costs. The trend in the Group\u2019s capital structure is constantly tracked with net gearing. On 31 December 2025 the Group\u2019s interest-bearing net debt was EUR -52.9 million (EUR -40.9 million at 31 December 2024) and the net gearing was -39.0% (-30.8% at 31 Dec 2024). Net gearing is calculated by dividing net debt by equity. Interest-bearing net debt equals liabilities less interest-bearing receivables and cash and bank accounts. On 31 December 2025, the equity ratio was 67.9% (63.8% at 31 December 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__74-1": { "value": "Liquidity risk The objective of liquidity management is to maintain an optimal amount of liquidity to fund the business operations at all times while minimizing the interest and bank costs. The Group continuously evaluates and monitors the amount of financing required by business operations, so that it has sufficient liquid funds to finance operations and repaydue loans. The company strives to ensure the availability and flexibility of financing by using credit facilities and other forms of financing. Information on credit facilities is presented in Note 29. Incap\u2019s main sources of financing are cash flow from operations, loans from financial institutions and share issues. The company\u2019s non-current interest-bearing liabilities on 31 December 2025 amounted to EUR 23.8 million (27.3 million on 31 December 2024) and non-current non-interest-bearing liabilities to EUR 4.1 million (EUR 4.5 million). Current interest-bearing liabilities amounted to EUR 4.1 million (EUR 3.9 million). Other interest-bearing liabilities amounted to EUR 21.0 million (EUR 23.0 million) and consisted of a loan for the parent company. Status of the company\u2019s financing on 31 December 2025 Balance on 31 Balance on 31 Loans from credit institutions Dec 2025 Dec 2024 Instalment debt 879 844 Bank loan/account with credit facility in 21,000 23,000 Finland Total 21,879 23,844 Other loans 335 1,205 Right-of-use asset liabilities 5,572 7,103 Pension loans (India) 468 363 Other loans 335 1,205 Total 6,375 8,671 All in total 28,254 32,515 In connection with the drawdown of the loans, the company agreed with the banks that the covenants related to the loans, creditline and factoring credit line include equity ratio (above 30.0%) and theGroup\u2019s interest-bearing debt to EBITDA ratio (below 3.0), and these are reviewed every six months. Bank has the right to terminate the agreement if the covenant terms are not satisfied. EBITDA is calculated for the rolling 12 months. The company met the covenant on both 30 June 2025 and 31 December 2025. 31 Dec 30 Jun 31-Dec-24 30 Jun 2025 2025 2024 Interest bearing debt/EBITDA 0.9 0.9 0.9 1.2 (<3,0) Equity ratio (>30%) 67.9% 66.2% 63.8% 63.0% Forthcoming instalments and interest are described in Note 22. Based on the cash flow forecast prepared in connection with the financial statements, the company estimates that the company\u2019s working capital will cover the requirements for the next 12 months.Capital Management The aim of the Group\u2019s capital management activities is to support business operations with an optimal capital structure and increase shareholder value with the goal of generating the best possible return. An optimal capital structure also guarantees lower capital costs. The trend in the Group\u2019s capital structure is constantly tracked with net gearing. On 31 December 2025 the Group\u2019s interest-bearing net debt was EUR -52.9 million (EUR -40.9 million at 31 December 2024) and the net gearing was -39.0% (-30.8% at 31 Dec 2024). Net gearing is calculated by dividing net debt by equity. Interest-bearing net debt equals liabilities less interest-bearing receivables and cash and bank accounts. On 31 December 2025, the equity ratio was 67.9% (63.8% at 31 December 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__77": { "value": "26. ADJUSTMENTS TO CASH FLOWS FROM OPERATIONS2025 2024Non-cash transactions 1,925 -393Depreciation and write-downs 5,820 5,712Employee benefits -50 486Gains (-) and losses (+) of disposals of fixed assets and other non-current assets 3Write-down of inventory 963 -463Write-down of trade receivables 161 299Adjustments to fixed assets -52Other items recognized directly in equity -10 928,811 5,681", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__78": { "value": "27. CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES1 Jan 2025 Cash flow Foreign exchange New lease Other 31 Dec 2025movementsliabilitiesCurrent interest-bearing loans and borrowings 2,290 54 -10 2,333Lease liabilities 7,103 -1,802 -114 385 5,572Non-current interest-bearing loans and borrowings 21,918 -2,265 -50 411 20,014Total 31,310 -4,013 -174 385 411 27,9191 Jan 2024 Cash flow Foreign exchange New lease Other 31 Dec 2024movementsliabilitiesCurrent interest-bearing loans and borrowings 2,326 -51 15 2,290Lease liabilities 8,158 -1,641 183 402 7,103Non-current interest-bearing loans and borrowings 23,904 -2,111 40 85 21,918Total 34,388 -3,803 238 402 85 31,310", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__76": { "value": "25. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIESFinancial liabilities Book value 2025 Fair value 2025 Book value 2024 Fair value 2024Loans from credit institutions 21,879 21,879 23,844 23,844Lease liabilities 5,572 - 7,103 -The fair value of current liabilities do not differ materially from their book value. At the balance sheet date, the company has no financial assets and liabilities at fair value through profit or loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__94": { "value": "30. RELATED-PARTY TRANSACTIONSManagement's employee benefits 2025 2024 Salaries and other current employee benefits 2,047 1,574 Post-employment benefit 303 234 Share-based payments 49 488 Total 2,399 2,296 During the financial year, the Group\u2019s President and CEO has been Otto Pukk. The pension benefits of the CEO and other members of the management team are determined in accordance with the Employment Pensions Act. In 2025, an accrual of EUR 100 thousand (EUR 727 thousand) has been recognised in the statement of income as employee benefit expenses related to the short-term incentive schemes for the management. The liabilities are unsecured, noninterest-bearing and payable in cash. Wages and salaries 2025 2024 President and CEO 464 343 Board of Directors Carl-Gustav von Troil 40 40 Ville Vuori 72 71 Kaisa Kokkonen 46 44 Julianna Borsos 43 41 At the end of the financial period 2025, the members of the Board, the CEO, and their related parties held a total of 2,130,680 shares, i.e. 7.3% of all shares and votes.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__83": { "value": "30. RELATED-PARTY TRANSACTIONSManagement's employee benefits 2025 2024 Salaries and other current employee benefits 2,047 1,574 Post-employment benefit 303 234 Share-based payments 49 488 Total 2,399 2,296 During the financial year, the Group\u2019s President and CEO has been Otto Pukk. The pension benefits of the CEO and other members of the management team are determined in accordance with the Employment Pensions Act. In 2025, an accrual of EUR 100 thousand (EUR 727 thousand) has been recognised in the statement of income as employee benefit expenses related to the short-term incentive schemes for the management. The liabilities are unsecured, noninterest-bearing and payable in cash. Wages and salaries 2025 2024 President and CEO 464 343 Board of Directors Carl-Gustav von Troil 40 40 Ville Vuori 72 71 Kaisa Kokkonen 46 44 Julianna Borsos 43 41 At the end of the financial period 2025, the members of the Board, the CEO, and their related parties held a total of 2,130,680 shares, i.e. 7.3% of all shares and votes.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__82": { "value": "29. CONTINGENT LIABILITY, ASSETS AND RESPONSIBILITIES2025 2024 Bank loans with collaterals given 21,000 23,000 Collateral given on behalf of own commitments Mortgages - - Business mortgages 20,113 20,113 Finnish Banks\u2019 credit facilities (max. EUR 8.0 million) of which EUR 0.0 was utilized at 31 December 2025 (EUR 0.0 at 31 December 2024). Credit facilities had business mortages as collaterals. Rent security deposit for Group office 6 4 Other liabilities Other off balance sheet items -433", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__81": { "value": "29. CONTINGENT LIABILITY, ASSETS AND RESPONSIBILITIES2025 2024 Bank loans with collaterals given 21,000 23,000 Collateral given on behalf of own commitments Mortgages - - Business mortgages 20,113 20,113 Finnish Banks\u2019 credit facilities (max. EUR 8.0 million) of which EUR 0.0 was utilized at 31 December 2025 (EUR 0.0 at 31 December 2024). Credit facilities had business mortages as collaterals. Rent security deposit for Group office 6 4 Other liabilities Other off balance sheet items -433", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__80": { "value": "29. CONTINGENT LIABILITY, ASSETS AND RESPONSIBILITIES2025 2024 Bank loans with collaterals given 21,000 23,000 Collateral given on behalf of own commitments Mortgages - - Business mortgages 20,113 20,113 Finnish Banks\u2019 credit facilities (max. EUR 8.0 million) of which EUR 0.0 was utilized at 31 December 2025 (EUR 0.0 at 31 December 2024). Credit facilities had business mortages as collaterals. Rent security deposit for Group office 6 4 Other liabilities Other off balance sheet items -433", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__79": { "value": "28. OPERATING LEASESThe Group has leased production facilities in Estonia, the United Kingdom and Slovakia, as well as office space in Helsinki, Tallinn, Bangalore, Namestovo and Newcastle-under-Lyme. Some leases include extension options beyond the original lease term, which have been taken into account in the measurement of right-of-use assets and lease liabilities. The indexation, renewal, and other contractual terms vary between the agreements. The Group as lessee Minimun lease payments based on other short-term and 2025 2024 low value leases, excluding value-added tax. Less than one year 87 38 More than one year and maximum of five years 48 61 135 99 Expiration of lease liabilities Lease liabilities \u2013 total of minimum leasing costs 2025 2024 Less than 3 months 533 532 3 - 12 months 1,419 1,588 1\u20135 years 3,234 6,240 Over 5 years 1,017 6,203 8,361 2025 2024 Present value of minimum lease liabilities Less than 3 months 483 432 3 - 12 months 1,280 1,318 1\u20135 years 2,637 5,353 Over 5 years 915 0 5,316 7,103 Internal interests expenses in the future 888 1,258 Total of lease liabilities 6,203 8,361 Recognized through Profit and loss: Depreciations on right-of-use assets 1,727 1,690 Interest expense on right-of-use liabilities 390 420 Expenses relating to short-term leases 99 79 Expenses relating to lease contracts of low value 2,216 2,189", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__84": { "value": "31. SIGNIFICANT EVENTS AFTER THE END OF THE PERIODAcquisition of business operations in 2026 Incap Corporation signed on 3 December 2025 an agreement to acquire 100% ownership of Lacon Group. The acquisition was completed on 19 February 2026, and Lacon Group\u2019s financial figures will be consolidated into Incap Group\u2019s reporting as of 20 February 2026. Lacon Group, founded in 1985, is an Electronics Manufacturing Services (EMS) and Original Design Manufacturer (ODM) company with advanced design and development services and modern facilities in Germany and Romania. The purchase price of the acquired company is EUR 50.0 million at the minimum. The agreement also includes a potential additional earn-out of a maximum of EUR 5.0 million which will be paid to the sellers in 2027. The transaction was paid in cash on 19 February 2026. Overview of Lacon Group Founded in 1985, Lacon Group operates from modern and cost-efficient manufacturing facilities in Karlsfeld, Glinde and Boxberg in Germany, as well as in Gala\u021bi, Romania, with a combined footprint of approximately 19,600 square metres. Lacon Group is an Electronics Manufacturing Services (EMS) and Original Design Manufacturer (ODM) company, offering printed circuit board assembly, cable harnessing, box build, system integration, as well as design, engineering, and testing services. Their strong ODM capability relies on advanced design and development solutions, and engineering skills. Lacon Group has built long-standing relationships with well-established customers and serves a diversified customer base across industries such as defense, aerospace, mechanical engineering and automation, as well as railway technology, medical technology, and electrification technologies. Lacon Group has 618 employees, of which more than half are based in Romania. Lacon Group\u2019s German GAAP revenue for January \u2013 December 2025 was EUR 66.3 million, and adjusted EBITDA was EUR 5.4 million, or 8.1 per cent of revenue. Strategic rationale of the acquisition The acquisition of Lacon Group marks a strategic milestone for Incap, supporting Incap\u2019s growth strategy and offering throughout the electronics manufacturing value chain by: y opening new opportunities in high-potential defense sector, as well as railway technology and medical technology sectors, where Lacon Group has a well-established presence y complementing Incap\u2019s global footprint and creating a solid foundation for future expansion in Germany, Europe\u2019s largest EMS market y strengthening Incap\u2019s capabilities and expanding offering beyond manufacturing into high value-added design, development and engineering services y bringing value to customers of both companies with broader service offering and global reach y providing synergy opportunities in cross-selling, capacity utilisation and procurement Additionally, Lacon Group\u2019s acquisition will further diversify Incap\u2019s customer base and balance the customer portfolio, while reducing risk related to customer dependency. Key terms and financial impacts of the acquisition The purchase price (i.e. equity value) for 100 per cent of the shares is EUR 50.0 million, payable to the sellers in cash at closing. Lacon Group\u2019s interest-bearing net debt, as reported in the 2025 financial statements prepared in accordance with German GAAP, including the effect of factoring arrangements, amounted to EUR 7.1 million. The transaction will be financed with Incap\u2019s own funds and a bank loan of approximately EUR 30.0 million. Contingent consideration The business combination includes a contingent consideration arrangement under which the Group may be required to make an additional payment to the former owners of the acquired business based on its financial performance. The contingent consideration is linked to German GAAP EBITDA for the measurement period. No payment is made if EBITDA is below EUR 7.5 million, while the maximum earn-out is payable if EBITDA reaches EUR 10.5 million. The maximum undiscounted amount payable under this arrangement is EUR 5.0 million. Based on management\u2019s estimates at the acquisition date, it is assumed that 60 % of the maximum earn-out will materialise. The fair value of the contingent consideration recognised as part of the purchase price allocation amounts to EUR 2.528 million, representing the present value of the expected future payment. The fair value measurement was determined using a discount rate of 11.83 %. At the time when the financial statements were authorised for issue, the group had not yet completed the accounting for the acquisition of Lacon. In particular, the fair values of the assets and liabilities disclosed above have only been determined provisionally, since the independent valuations have not been finalised. It is also not yet possible to provide Assets acquired and liabilities assumed at fair value on the acquisition date, acquisition calculation Purchase price consideration Paid in cash 50,000 Earn-Out 2,528 Total 52,528 ASSETS Non-current assets Property, plant and equipment 7,569 Other intangible assets: customer relationships, order backlog 19,667 Total Non-current assets 27,236 Current assets Inventories 19,817 Trade and other receivables 4,401 Cash and cash equivalents 3,990 Total current assets 28,208 Total assets 55,444 Non-current liabilities Loans 6,787 Lease liabilities 4,614 Deferred tax liabilities 5,335 Total Non-current liabilities 16,736 Current liabilities Trade and other payables 8,756 Total current assets 8,756 Total liabilities 25,492 Total identifiable net assets 29,952 Goodwill 22,576 Aqcuired net assets 52,528 31. SIGNIFICANT EVENTS AFTER THE END OF THE PERIOD detailed information about each class of acquired receivables and any contingent liabilities of tha acquired entity. The goodwill recognised in the acquisition of Lacon is primarily attributable to the expected synergies arising from the combination of the Group\u2019s and the acquired business\u2019s operations, as well as the future profitability of the acquired business. In addition, the goodwill includes the acquired entity\u2019s skilled workforce and market position, which do not qualify for separate recognition as identifiable intangible assets. The recognised goodwill is not deductible for tax purposes. Acquisition-related costs of EUR 1.0 million have been recognised in other operating expenses in the income statement for the financial year 2025. Changes in the Management Team Ralf Hasler, Managing Director of Incap Electronics Germany, was appointed member of Incap Group\u2019s Management Team and Director of Operations, Germany and Romania, as of 25 February 2026. Jamie Maughan, Director of Operations, UK and Managing Director of Incap Electronics UK Ltd., has resigned to take up a new position at another company. He will continue in his current role throughout his notice period and is expected to leave Incap no later than the third quarter of 2026. Employee incentive plan for the performance period 2026\u20132028 The Board of Directors of Incap Corporation decided on 30th March 2026 to establish a new share-based incentive plan for the Group\u00b4s key employees. The CEO, Group Management team and other key members of Incap Group form the target group of the incentive plan. The aim is to align the objectives of the shareholders and key employees for increasing the value of the company in the long-term, to retain the key employees at the company, and to offer them competitive reward plan based on earning and accumulating the company\u00b4s shares. In the plan, the target group is given an opportunity to earn Incap Corporation shares based on performance. The Board of Directors decides on the plan\u2019s performance criteria and targets to be set for each criterion at the beginning of each performance period. The potential rewards based on the plan will be paid after the end of each performance period. The performance period of the new incentive plan is 2026\u20132028, and the rewards are based on the group\u2019s cumulative operating profit(EBIT) and for the CEO and CFO, also total shareholder return (TSR). The rewards to be paid on the basis of the performance period 2026\u20132028 correspond to the value of an approximate maximum total of 184,024 Incap Corporation shares, including also the proportion to be paid in cash. The rewards will be paid partly in the company\u00b4s shares and partly in cash. The cash proportion of the reward is intended to cover taxes and statutory social security contributions arising from the reward to a participant. In general, no reward is paid if the participant\u00b4s employment or director contract terminates before the reward payment. A member of the target group is obliged to hold 50 per cent of the received net reward shares, until the total value of the member\u2019s shareholding in Incap Corporation equals to 50 per cent of their annual base salary of the preceding year. Such number of Incap Corporation shares must be held as long as the position held by the member in the company is part of the target group. The Board of Directors of Incap Corporation proposes to the Annual General Meeting that no dividend be paid for the financial year 2025. Incap is focusing on organic and inorganic growth and the company has a clear plan for potential acquisitions.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__85": { "value": "The Board of Directors of Incap Corporation proposes to the Annual General Meeting that no dividend be paid for the financial year 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:7437004GENTTQHMNQ407", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }