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} }, "f0__s7__6__7": { "value": "Accounting principles for consolidated financial statementsBasic details of the groupScanfil plc is a Finland-based public limited company domiciled in Sievi. The parent company Scanfil plc and the subgroups Scanfil EMS Oy, Scanfil Sweden AB, Scanfil Holding Germany GmbH, SRXGlobal Pty Ltd, Scanfil Group Inc and Scanfil Holding Italy S.r.l make up Scanfil Group (hereinafter \u2018Scanfil\u2019 or \u2018the group\u2019). The shares of parent company Scanfil plc have been quoted on the Main List of Nasdaq Helsinki Ltd since January 2, 2012.Scanfil is an international contract manufacturer and system supplier for the electronics industry with over 45 years of experience in demanding contract manufacturing. Scanfil provides its customers with an extensive array of services, ranging from product design to product manufacturing, material procurement and logistics solutions. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology. Scanfil\u2019s network of factories consists of 12 production units in Europe, Asia, Australia and North America. The total number of employees is approximately 4,200.Accounting principlesScanfil\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), applying the IAS and IFRS effective on December 31, 2025, as well as the SIC and IFRIC interpretations. \u201cIFRS\u201d refers to the standards and their interpretations in the Finnish Accounting Act and the provisions issued thereunder in accordance with the Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the application of international accounting standards within the Regulation (EC) No 1606/2002 of the European Parliament and of the Accounting principle Note IFRS standardTurnover and segment information 1.1 IFRS 15, IFRS 8Employee benefit expenses 1.4 IAS 19, IFRS 2Income taxes and deferred taxes 1.6 IAS 12Inventories 2.2 IAS 2Goodwill and impairment testing 3.1 IAS 36Intangible assets 3.2 IAS 38, IFRS 3Property, plant and equipment 3.3 IAS 16, IAS 23Right-of-use-assets 3.4 IFRS 16Acquired businesses 3.6 IFRS 3, IAS 32, IFRS 9Financial income and expenses 4.2 IFRS 9, IAS 32, IAS 39, IFRS 7Financial liabilities and Cash and cash equivalents 4.1, 4.3 IFRS 9, IAS 32, IFRS 7, IFRS 13Provisions 5.1 IAS 37Council on the application of international accounting standards within the Community. The notes to the consolidated financial statements are also in compliance with Finnish accounting and corporate legislation. The consolidated financial statements have been prepared for the period January 1 \u2013 December 31, 2025. In its meeting held on February 19, 2026, the Board of Directors of Scanfil plc approved the consolidated financial statements for publication. According to the Finnish Limited Liability Companies Act, the ordinary general meeting has the right to adopt, reject or amend the financial statements after their publication.Unless otherwise stated, the financial statements are presented in thousands of euros, and the information is based on historical costs of transactions, unless otherwise stated in the accounting principles. All individual figures and totals presented in the financial statements have been rounded, due to which the total sum of single figures may differ from the sum presented. The key figures were calculated using precise values.Accounting principles for consolidated financial statementsThe general accounting principles used for consolidated financial statements are described in this section. More detailed accounting principles are shown below in connection with each item.The table below shows the accounting principles used for the consolidated financial statements of Scanfil plc, the associated notes and references to the most important IFRS regulating the financial statement items.SUBSIDIARIES\u2019 COMBINATION PRINCIPLESSubsidiaries are companies controlled by the group. Control emerges when the group controls more than one half of the votes or otherwise has control. The group has controlling interest in an entity when it has the right and ability to control significant operations in the entity and when it is exposed to or has the right to variable returns from the entity through its power over the entity. The existence of potential voting rights is also taken into account when estimating the criteria for control when the instruments entitling to potential voting rights can be realised at the time of the assessment. Intra-group shareholdings have been eliminated using the acquisition cost method. Consideration transferred and the identifiable assets and assumed liabilities of the acquired company are measured at fair value at the time of the acquisition. Acquisition-related expenses, apart from expenses related to the issue of debt or equity securities, have been recorded as expenses. Consideration transferred does not include business operations handled separately from the acquisition. Their impact has been taken into account in connection with the acquisition through profit or loss. Any conditional additional purchase price is measured at fair value at the time of the acquisition and classified as either debt or equity. Additional purchase price classified as debt is measured at fair value at the balance sheet date of each reporting period, and the resulting profit or loss is recognised through profit or loss. Additional purchase price classified as equity is not re-valued.Non-controlling interests represent the equity in subsidiaries not attributable to the Group. Where non-controlling interests are subject to put or call options or forward purchase contracts, the Group applies an accounting policy whereby IAS 32 Financial Instruments: Presentation takes precedence over IFRS 10 Consolidated Financial Statements. When the substance of such arrangements indicates that acquisition of the remaining shares is the expected outcome, the shares subject to the arrangement are accounted for as if already acquired, no non-controlling interest is recognised, and a financial liability is recognised at the fair value of the expected redemption or exercise amount and subsequently remeasured through profit or loss within finance income or expense. Upon settlement, the liability is derecognised with no impact on equity, and if the arrangement expires unexercised, a non-controlling interest is recognised with any resulting difference recorded directly in equity. For all other non-controlling interests, the Group applies IFRS 10.Acquired subsidiaries are consolidated from the moment the group has gained control, and divested subsidiaries until control ceases to exist. All intra-group transactions, receivables, liabilities and unrealised gains and internal profit distribution are eliminated upon preparing the consolidated financial statements. Unrealised losses are not eliminated when the loss is due to impairment. Should the group lose control of a subsidiary, the remaining holding is measured at fair value on the date of losing control, and the resulting difference is recognised through profit or loss. Acquisitions made prior to January 1, 2010 are handled in accordance with the regulations effective at the time.CONVERSION OF ITEMS IN FOREIGN CURRENCYThe figures concerning the result and financial position of group units are measured in the currency that is the currency of each unit\u2019s main operating environment (the operating currency). The consolidated financial statements are presented in euros, which is the operating and reporting currency of the group\u2019s parent company.Foreign currency-denominated transactions are recorded in the operating currency using the foreign exchange rates on the transaction date. In practice, a rate that is sufficiently close to the rate of the transaction date is often used. The resulting exchange rate differences are recognised through profit or loss. Foreign exchange gains and losses related to business operations are recognised as adjusted sales and purchase items. Rate differences in financing are presented under financial income and expenses.In the consolidated financial statements, the income statements of foreign group companies are translated into euros using the average annual rates published by the European Central Bank. The companies\u2019 balance sheets are translated into euros using the rates in force on the balance sheet date.Translation differences owing to the different exchange rates used in the income statement and balance sheet as well as translation differences attributable to the use of the acquisition method and equity balances accrued after the acquisition have been recorded in group equity, and the change in translation differences are presented in the statement of comprehensive income.OPERATING PROFITIAS 1 Presentation of Financial Statements does not specify the concept of operating profit. The group has defined it as follows: operating profit is the net sum of turnover plus other operating income less acquisition costs adjusted for the change in inventories of finished goods and work in progress as well as costs arising from production for own use, less employee benefit expenses, depreciation and any impairment losses and other operating expenses. All of the items in the income statement apart from those specified above are presented under operating profit. Exchange rate differences are included in the operating profit if they arise from operations-related items; otherwise, they are recognised in financial items. ACCOUNTING PRINCIPLES REQUIRING THE DISCRETION OF MANAGEMENT AND MAJOR UNCERTAINTY FACTORS ASSOCIATED WITH THE ESTIMATES The preparation of financial statements in accordance with international accounting standards requires the company\u2019s management to make estimates and assumptions that affect the contents of the financial statements. The estimates and assumptions made are based on previous experience and assumptions, which in turn are based on the circumstances prevailing at the time the financial statements are prepared and future prospects. Even though the estimates are based on the most recent information available and the management\u2019s best judgment, the actual outcome may differ from the estimates. The following lists the most significant items that require the management\u2019s assessment.The group annually performs testing for impairment of goodwill and other intangible rights. The recoverable amounts for cash-generating units have been determined with calculations based on value in use. These calculations require the use of estimates from the management. More information on impairment testing of goodwill is available in Note 3.1, \u201cGoodwill\u201d. Potential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products. Inventories are presented in Note 2.2, \u201cInventories\u201d.Estimates are also required when assessing the amount of provisions associated with business operations. Note 5.1, \u201cProvisions\u201d, presents the provisions made within the group. Management judgement is applied within the expected credit loss model and particularly in relation to the assessment of disputed or otherwise credit-impaired receivables.Accounting for business combinations may require estimates in determining the fair values of the assets and liabilities assumed, as well as in the measurement of contingent consideration and option arrangements.Furthermore, the management also uses its discretion when recognising and measuring corporate tax and deferred tax assets.IMPACT OF CLIMATE-RELATED ISSUES ON THE FINANCIAL STATEMENTSClimate-related matters have limited direct and indirect impacts on the following areas of Scanfil\u2019s consolidated financial statements in 2025:\u2022 Risks and opportunities related to climate change will affect cash flow estimates, terminal growth and discount rates used in goodwill impairment testing.\u2022 Scanfil has invested in solar power generation capacity in 2024, which has increased fixed assets and related depreciations. \u2022 The general transition to a low-carbon economy will affect Scanfil\u2019s revenue, expenses and cash flows, particularly reflected in the sales of the Energy and Cleantech customer group.Potential future impacts of climate change on the consolidated financial statements may include, for example, sales revenue and cash flows from increased demand in the Energy and Cleantech customer group; expenses and cash flows related to climate change and the transition to a low-carbon economy; investments in energy-efficient assets and related depreciation; asset impairments due to physical damage caused by changing weather conditions. It is difficult to assess the potential future financial impacts of climate change. No separately identifiable financial impact is considered material to Scanfil at the balance sheet date. Scanfil continues to assess the impacts, risks and opportunities related to climate change and takes them into account in the consolidated financial statements, as necessary.New and amended standards applied in the financial year ended 31 December 2025Scanfil Group has observed the following new and amended standards from January 1, 2025:The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, provide additional guidance on assessing whether a currency is exchangeable and on estimating the spot exchange rate when exchangeability is lacking. The amendments did not have any impact on the Group\u2019s consolidated financial statements.Adoption of new and amended standards in future financial yearsScanfil has not yet applied the following new or revised standards and interpretations already published by the IASB. The group will adopt them as of the effective date of each standard and interpretation, or if the effective date is not the first day of the financial period, as of the beginning of the first financial period after the effective date. Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures clarifying the derecognition of financial liabilities, the assessment of financial assets with certain contractual features, including ESG-linked features, the accounting for non-recourse and contractually linked instruments, as well as the treatment of contracts referencing nature-dependent electricity. The amendments also introduce additional disclosure requirements. The amendments are effective for annual reporting periods beginning on or after 1 January 2026, with early adoption permitted. The Group is currently assessing the impact of the amendments on its consolidated financial statements.IFRS 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTSIFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures (MPM), subtotals of income and expenses, and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements (PFS) and the notes.In addition, narrow-scope amendments have been made to IAS 7 Statement of Cash Flows, which include changing the starting point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. In addition, there are consequential amendments to several other standards.IFRS 18, and the amendments to the other standards, is effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be disclosed. IFRS 18 will apply retrospectively.The Group is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements. Based on the preliminary assessment carried out so far, the impacts are expected to relate to the presentation and breakdown of information, particularly the consolidated income statement, the notes on management-defined performance measures, and the presentation of the cash flow statement.Notes to consolidated financial statementsAccounting principle revenue recognitionThe Group\u2019s turnover mainly consists of customer agreements that only include the sale of goods. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology.Revenue is recognised when a company transfers control of goods or services to a customer either over time or at a point in time. The Group mainly fulfils the performance obligation at a certain point in time when control of an asset item is transferred to the customer. Typically, control is transferred when goods are delivered in compliance with the terms of delivery. Revenue arising from the sale of products is recognised when the significant risks and rewards of ownership, right of possession and actual control of the products sold have been transferred to the buyer. A small part of the group\u2019s turnover comes from service sales. Service sales include prototype manufacturing, productisation, component, storage and logistics services, as well as after-sales services, including repair and updating services for products. Some revenue from services is recognised over time in accordance with the completion of the services.With regard to customers\u2019 consignment stocks, revenue is recognised when control is transferred to the customer, i.e. when goods are transferred to the consignment stock. Variable considerations include cash and quantity discounts and consequences of delayed deliveries. Variable considerations are included in the performance obligation sales price of the receivable.Scanfil provides a product warranty on the basis of customer contracts. The warranty period typically ranges from 12 to 24 months, and it can be at most 36 months. The warranty is not a separate performance obligation. Payment terms are customer-specific, ranging from 30 to 90 days.Until 2024, Scanfil reported one operational segment. Following the group\u2019s organizational changes implemented on 1 January 2025, management reassessed its operating segments in accordance with IFRS 8. As a result, the group now reports four reportable operating segments (later reporting segments): Americas, APAC, Central Europe and Northern Europe. This change reflects the revised internal management structure and are based on management reporting. Comparative information for 2024 has been restated to reflect the new segment structure. See also Note 1.1, Reporting segments.EMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.ACCOUNTING PRINCIPLE The Group has two option schemes in place. Option rights are valued at their fair value at the time they were granted and recognised as an expense in the income statement under employee benefits in equal portions during the vesting period. The expense defined at the time the options were granted is based on the group\u2019s estimate of the amount of options assumed to be vested at the end of the vesting period. The fair value of options has been defined based on the Black-Scholes pricing model. Assumptions concerning the final amount of options are updated on each reporting date. Changes in the estimates are recognised in profit or loss. When option rights are exercised, proceeds from share subscriptions, adjusted with potential transaction costs, are entered under equity.ACCOUNTING PRINCIPLE Income taxesThe taxes of the consolidated income statement include taxes based on the results of the group companies and calculated in accordance with local tax laws and tax rates. The taxes in the income statement also include the change in deferred tax assets and liabilities.Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods. The purpose of the company\u2019s management assessment is to identify the company\u2019s tax positions for which the related tax legislation is open to interpretation. An adjustment is recorded on uncertain tax positions identified on the basis of the estimate if it is expected that the tax authorities will challenge the management\u2019s interpretation. The amount of the reservation is based on the estimated final tax cost.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized.ACCOUNTING PRINCIPLE Earnings per shareEarnings per share are calculated by dividing the profit for the period attributable to equity holders of the parent company with the weighted average number of outstanding shares during the financial period. For the earnings per share adjusted for the dilution effect, the impact of possible share-based incentive schemes and option rights is taken into account. The exercise of options is not considered when calculating earnings per share if the share subscription price using the option exceeds the average market price of the share during the period.ACCOUNTING PRINCIPLE InventoriesInventories are measured at the acquisition cost and net realisable value, whichever is lower. The acquisition cost is determined on a weighted-average basis. The cost of raw materials includes the expenses incurred for purchasing and putting them into storage. The cost of finished goods and work in progress includes raw materials, direct labour costs and other direct expenditure as well as a proportion of fixed costs.The impairment due to obsolescence, based on the management\u2019s estimate of probable net realisable value, is taken into account when determining the value of inventories. The net realisable value is the estimated selling price less sale-related costs.USE OF ESTIMATESPotential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products.ACCOUNTING PRINCIPLE Trade receivablesTrade receivables are created when Scanfil invoices products and services delivered to customers. The group has approximately 150 active customers, of which the largest customers are Nordic market leaders in their industries. The client companies are spread over several different industries and geographical areas. In general, the business of the Group\u2019s key customers is not particularly sensitive to economic cycles and the life cycles of products are often long. Overdue accounts receivable are regularly monitored and actively collected. The creditworthiness of new customers is checked and only standard payment terms are granted to customers. The general uncertain economic situation has not had a significant impact.Trade receivables are measured at the original invoiced amount. For uncertain receivables, impairment is recognised on the basis of expected credit losses. The Group applies a simplified model approach to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on historical credit-loss data and the assessed probability of future credit losses. Where necessary, the allowance is adjusted on a case-by-case basis if an individual receivable is considered to carry a higher-than-normal credit risk.USE OF ESTIMATES The expected credit losses model involves management judgment and particularly in assessing receivables that are disputed or otherwise credit-impaired.ACCOUNTING PRINCIPLEGoodwillBusiness combinations are treated using the acquisition method. Goodwill is recognised at the amount by which the acquisition cost exceeds the group\u2019s share of the value of acquired assets and liabilities at the time of acquisition. Goodwill is created in corporate transactions, and it reflects the value of the acquired business, market share and synergies. The book value of goodwill is tested by impairment testing. The group\u2019s goodwill mainly consists of the acquisition of PartnerTech AB group in 2015, the acquisition of SRXGlobal Pty Ltd in 2024 and the acquisition of ADCO Circuits LLC in 2025.Impairment testingNo depreciation is made of goodwill; instead, goodwill is tested at least annually for possible impairment. Following the Group's reorganization, management has reassessed the identification of cash-generating units (CGU) and goodwill allocation for impairment testing. Effective 1 January 2025, the Group has moved from primarily legal-entity level CGUs to regional CGUs, reflecting the increased integration of operations across markets and alignment with the Group's new management structure, reporting and strategy. This change represents a revision in accounting estimates in accordance with IAS 36 and has been applied prospectively. For the purpose of goodwill reallocation, the Group has apportioned existing goodwill from individual legal entities to their respective regional CGUs based on the domicile of each entity. Comparative information is not presented in these financial statements due to the structural reorganization, but remains available in the previously published financial statements.ACCOUNTING PRINCIPLEOther intangible assetsIntangible assets are recognised at historical cost in the balance sheet, if the cost can be reliably determined and it is likelythat the financial benefit from the asset benefits the group. Intangible assets are recognised in the income statement using straight-line depreciation within their expected useful life.Other intangible assets include long-term customer relationships, software suites and right to land use of Chinese subsidiaries.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsThe balance sheet value of an asset is always assessed for establishing possible impairment whenever there are any indications that the value of some asset has been impaired. LONG-TERM CUSTOMER RELATIONSHIPSIn connection with the allocation of the purchase price related to the acquisition of PartnerTech AB in 2015, HASEC-Elektronik GmbH in 2019, SRXGlobal Pty Ltd in 2024 and ADCO Circuits LLC in 2025 the group has allocated part of the purchase price to long-term customer relationships. Following the initial recognition, customer relationships are measured at cost less accrued depreciation and impairment. Customer relationships related to the acquisition of PartnerTech AB were fully amortised during 2025.RESEARCH AND DEVELOPMENT COSTSResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.CLOUD SERVICE ARRANGEMENTSThe accounting treatment of cloud service arrangements depends on whether the cloud-based software is classified as an intangible asset or a service contract. Those arrangements in which the company does not have control over the software in question are treated in accounting as service contracts, which give the group the right to use the cloud service provider\u2019s application software during the contract period. The ongoing license fees for the application software, as well as the configuration or customization costs related to the software, are recorded in the income statement when the services are received.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2025 26,718 11,031 5,676 4 43,429Additions 484 19 503Business combinations 4,008 26 4,034Reductions -40 -59 -99Transfers between items 214 -4 210Exchange rate differences 125 -392 47 0 -221Acquisition at 31 Dec. 2025 30,850 11,083 5,923 0 47,856Accumulated depreciations at 1 Jan. 2025 -13,058 -7,044 -3,331 -23,432Depreciations -2,122 -609 -690 -3,420Reductions 40 41 81Exchange rate differences -624 109 47 -468Accumulated depreciations at 31 Dec. 2025 -15,803 -7,504 -3,932 -27,239Carrying amount at 1 Jan. 2025 13,660 3,988 2,345 4 19,997Carrying amount at 31 Dec. 2025 15,047 3,579 1,991 0 20,617IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.ACCOUNTING PRINCIPLEPrroperty, plant and equipmentThe main items included in this category are buildings, machinery, equipment, fixtures and fittings. They are stated in the balance sheet at historical cost less depreciation and any impairment losses. Depreciation is calculated from historical cost on a straight-line basis over the expected useful lives of the assets. No depreciation is made for land areas. The repair and maintenance costs of tangible fixed assets are recognised through profit or loss.The residual values and useful lives of assets are reviewed annually and adjusted, if appropriate, to indicate changes in expected financial benefits. An item of property, plant and equipment will no longer be depreciated when such an item is considered as being held for sale in accordance with IFRS 5, \u201cNon-current Assets Held for Sale and Discontinued Operations\u201d.THE DEPRECIATION PERIODS ARE:Buildings and structures 10\u201325 yearsMachinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsRegarding machinery and equipment, a depreciation period of 8\u201310 years is generally used for heavy machinery (such as sheet metalwork centers) and production lines (such as surface mounting lines). Otherwise, the depreciation period for machinery and equipment is usually five years. Production tools are depreciated over three years. The capital gains from property, plant and equipment are included in other operating income while the corresponding capital losses are included in other operating expenses. Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet.IMPAIRMENT The principle for determining impairment is shown in note 3.2, \u201cOther intangible assets\u201d.ACCOUNTING PRINCIPLE When an agreement enters into force, the group will determine whether it is a lease agreement or whether it includes a lease agreement. An agreement is a lease agreement or includes a lease agreement if it provides the right to control the use of a specific asset item for compensation for a specific period. THE GROUP AS A LESSEE The Group recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use asset is initially measured at the original acquisition cost, including an amount equal to the original valuation of the lease liability, rents paid until the start date of the agreement and expenses for returning the right-of-use asset to its original state, less any rent incentives received. The group leases production and office facilities. A typical lease for production facilities covers five to eight years. Eight of the Group\u2019s 12 production plants operate in leased premises. Some lease agreements include options to extend the lease period or to terminate the agreement before the end of the lease period. When a lease period starts, the group assesses whether it is reasonably certain to exercise different options. The group will reassess whether it is reasonably certain to exercise different options if there are changes in circumstances under its control or if significant event takes place. The group has recognised extension options based on lease agreements totalling two to four years. In addition, the group has lease agreements on cars and other vehicles (mainly forklifts) and equipment. Lease agreements typically cover one to four years. With regard to vehicle leases, the group processes components other than lease agreement components as separate, including servicing. Right-of-use asset items is subsequently depreciated using straight-line method, starting from the commencement date of the lease agreement until the end of the lease period or until the end of the expected useful life of each right-of-use asset, depending on which is shorter. The expected useful life of each right-of-use asset is determined using the same principles that are used to determine the depreciation periods of owned properties and equipment. In addition, right-of-use asset is reduced by impairment losses, if any, and adjustments resulting from the remeasurement of the lease liability. The lease liability is recognised at the current value of upcoming rents using the interest rate of incremental borrowing rate as the discount rate, in which case the value of the right-of-use asset corresponds with the amount of the lease liability on the commencement date of the lease agreement. The lease liability is measured using the effective interest method. Lease liability is remeasured if there are changes in upcoming rents due to changes in index or interest rates, if the estimated residual value guarantee to be paid changes, or if the estimate of exercising the extension or termination option changes. When lease liability is remeasured as described above, the book value of the right-of-use asset will be adjusted correspondingly or the impact of the change will be recognised through profit and loss, provided that the book value of the right-of-use asset has decreased to zero.SHORT-TERM LEASE AGREEMENTS AND LEASES OF LOW-VALUE ASSETSThe group applies recognition exemptions concerning short-term lease agreements of at most 12 months and assets with a low value of at most EUR 5,000. As an exception to the application of exemptions, the exemption of 12 months does not apply to leasing vehicles. Expenses related to short-term lease agreements and asset items with a low value are recognised on a straight-line basis in other operating expenses over the lease period.ACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d and 3.4 \u201dRight-of-use assets\u201d.ACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d, 3.4 \u201dRight-of-use assets\u201d and 4. \"Capital structure\".BUSINESSES ACQUIRED DURING THE FINANCIAL YEAR 1 JANUARY\u201331 DECEMBER 2025Scanfil acquired 80% of ADCO Circuits LLC (formerly known as ADCO Circuits Inc.) (\u201cADCO\u201d), an Electronics Manufacturing Service company based in the Greater Detroit area, the USA. The President of ADCO, Marc Damman, will retain 20% of the shares in ADCO. This strategic acquisition accelerates Scanfil\u2019s growth in the Americas region and the Aerospace & Defense industry, where ADCO generates 37% of its turnover. Trailing twelve months (1 December 2024 \u2013 30 November 2025), ADCO\u2019s turnover was USD 35.2 million, with an EBIT of USD 4.0 million, and an EBIT margin of 11.3%.Scanfil entered into symmetrical put and call options over the remaining non-controlling interest (NCI) shares in ADCO Circuits LLC. As a result, the remaining ownership interests were treated as if they were already acquired for consolidation purposes, and no non-controlling interest was recognized at the acquisition date. A financial liability is recognized for the obligation to acquire the remaining shares and is measured at the fair value of the expected exercise amount. In the purchase price allocation, the consideration transferred includes the fair value of the amount payable upon exercise of the NCI put to the non-controlling shareholders. The purchase price was EUR 18.5 million including option liability (EUR 3.8 million) as well as the holdback liability (EUR 1.3 million) and unpaid contingent consideration (EUR 0.5 million).From the purchase price EUR 4.0 million was allocated to long-term customer relationships, where net deferred tax liabilities were EUR 1.1 million and EUR 7.9 million was recognized in unallocated goodwill. The goodwill arising from the acquisition mainly relates to ADCO\u2019s electronics and box build manufacturing capabilities, expected synergies in material sourcing and cross-selling sales opportunities.ADCO Circuits LLC has been consolidated into Scanfil Group as of 10 December 2025. The effect on the Group's turnover for the reporting period was EUR 2.1 million and the operating profit (EBIT) EUR 0.0 million. If ADCO had been consolidated on January 1, 2025, Scanfil's turnover for 2025 would have been EUR 827.9 million and operating profit EUR 56.6 million.Financial itemsACCOUNTING PRINCIPLE Financial assets and liabilitiesThe company classifies the Group\u2019s financial assets as financial assets recognised at amortised cost, financial assets recognised at fair value through profit or loss, or financial assets recognised at fair value in other comprehensive income items. Financial assets are classified based on the purpose of their acquisition, and they are classified at the time of their original acquisition. The classification is based on the company\u2019s business goals and agreement-based cash flows of financial assets, or it is carried out by applying the fair value option in conjunction with the original acquisition. Financial assets recognised at amortized cost mainly consist of trade receivables. Assets classified in this group are valued at amortised cost using the effective interest method. According to the Group\u2019s business model, trade receivables are intended to be maintained in accordance with original agreements, and cash flows related to them and based only on capital and interest are to be collected. Trade receivables are current assets that the company intends to keep for a maximum of 12 months after the end of the reporting period. The carrying amount of current trade receivables is considered to materially correspond to their fair value. The accounting of impairments is described in Note 4.7 \u201cCredit risk\u201d.Financial assets recognised at fair value through profit or loss include financial assets acquired to be held for trading or classified as items recognised at fair value during initial recognition. Financial assets included in this item are non-quoted shares. Investments in non-quoted shares are stated at the lower of historical cost and probable realisable value because their fair values cannot be determined reliably. Quoted shares are measured at fair value, which is the market price of the date of the financial statement. This item also includes derivatives to which hedge accounting does not apply. In the 2025 financial statements, the group had no investments in listed shares.Financial assets entered at fair value in other comprehensive income are derivatives that are subject to hedge accounting.On the date of the financial statements, the group\u2019s financial assets are evaluated to see if there are indications that the value of any of the assets might be impaired.Cash and cash equivalents include cash at bank and in hand as well as short-term bank deposits, which can easily be exchanged for an amount known in advance and for which there is little risk of changes in value. Items classified as cash and cash equivalents have a maximum maturity of three months from the time of acquisition. Cash and cash equivalents are included in the item of financial assets recognised at amortized cost. The group\u2019s financial liabilities are recognised at amortised cost.ACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss.ACCOUNTING PRINCIPLE A provision is recognised in the balance sheet when a past event has created an obligation that will probably be realised and when the amount of the obligation can be reliably estimated. The provisions also include a pension provision for staff benefits and a benefit based on years of service in Poland.Use of estimatesEstimates are required when assessing the amount of provisions associated with business operations.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__5": { "value": "Basic details of the groupScanfil plc is a Finland-based public limited company domiciled in Sievi. The parent company Scanfil plc and the subgroups Scanfil EMS Oy, Scanfil Sweden AB, Scanfil Holding Germany GmbH, SRXGlobal Pty Ltd, Scanfil Group Inc and Scanfil Holding Italy S.r.l make up Scanfil Group (hereinafter \u2018Scanfil\u2019 or \u2018the group\u2019). The shares of parent company Scanfil plc have been quoted on the Main List of Nasdaq Helsinki Ltd since January 2, 2012.Scanfil is an international contract manufacturer and system supplier for the electronics industry with over 45 years of experience in demanding contract manufacturing. Scanfil provides its customers with an extensive array of services, ranging from product design to product manufacturing, material procurement and logistics solutions. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology. Scanfil\u2019s network of factories consists of 12 production units in Europe, Asia, Australia and North America. The total number of employees is approximately 4,200.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__6": { "value": "contract manufacturer and system supplier for the electronics industry", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__9": { "value": "Accounting principlesScanfil\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), applying the IAS and IFRS effective on December 31, 2025, as well as the SIC and IFRIC interpretations. \u201cIFRS\u201d refers to the standards and their interpretations in the Finnish Accounting Act and the provisions issued thereunder in accordance with the Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the application of international accounting standards within the Regulation (EC) No 1606/2002 of the European Parliament and of the Accounting principle Note IFRS standardTurnover and segment information 1.1 IFRS 15, IFRS 8Employee benefit expenses 1.4 IAS 19, IFRS 2Income taxes and deferred taxes 1.6 IAS 12Inventories 2.2 IAS 2Goodwill and impairment testing 3.1 IAS 36Intangible assets 3.2 IAS 38, IFRS 3Property, plant and equipment 3.3 IAS 16, IAS 23Right-of-use-assets 3.4 IFRS 16Acquired businesses 3.6 IFRS 3, IAS 32, IFRS 9Financial income and expenses 4.2 IFRS 9, IAS 32, IAS 39, IFRS 7Financial liabilities and Cash and cash equivalents 4.1, 4.3 IFRS 9, IAS 32, IFRS 7, IFRS 13Provisions 5.1 IAS 37Council on the application of international accounting standards within the Community. The notes to the consolidated financial statements are also in compliance with Finnish accounting and corporate legislation.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__8-1": { "value": "Accounting principlesScanfil\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), applying the IAS and IFRS effective on December 31, 2025, as well as the SIC and IFRIC interpretations. \u201cIFRS\u201d refers to the standards and their interpretations in the Finnish Accounting Act and the provisions issued thereunder in accordance with the Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the application of international accounting standards within the Regulation (EC) No 1606/2002 of the European Parliament and of the Accounting principle Note IFRS standardTurnover and segment information 1.1 IFRS 15, IFRS 8Employee benefit expenses 1.4 IAS 19, IFRS 2Income taxes and deferred taxes 1.6 IAS 12Inventories 2.2 IAS 2Goodwill and impairment testing 3.1 IAS 36Intangible assets 3.2 IAS 38, IFRS 3Property, plant and equipment 3.3 IAS 16, IAS 23Right-of-use-assets 3.4 IFRS 16Acquired businesses 3.6 IFRS 3, IAS 32, IFRS 9Financial income and expenses 4.2 IFRS 9, IAS 32, IAS 39, IFRS 7Financial liabilities and Cash and cash equivalents 4.1, 4.3 IFRS 9, IAS 32, IFRS 7, IFRS 13Provisions 5.1 IAS 37Council on the application of international accounting standards within the Community. The notes to the consolidated financial statements are also in compliance with Finnish accounting and corporate legislation. The consolidated financial statements have been prepared for the period January 1 \u2013 December 31, 2025.According to the Finnish Limited Liability Companies Act, the ordinary general meeting has the right to adopt, reject or amend the financial statements after their publication.Unless otherwise stated, the financial statements are presented in thousands of euros, and the information is based on historical costs of transactions, unless otherwise stated in the accounting principles. All individual figures and totals presented in the financial statements have been rounded, due to which the total sum of single figures may differ from the sum presented. The key figures were calculated using precise values.Accounting principles for consolidated financial statementsBasic details of the groupScanfil plc is a Finland-based public limited company domiciled in Sievi. The parent company Scanfil plc and the subgroups Scanfil EMS Oy, Scanfil Sweden AB, Scanfil Holding Germany GmbH, SRXGlobal Pty Ltd, Scanfil Group Inc and Scanfil Holding Italy S.r.l make up Scanfil Group (hereinafter \u2018Scanfil\u2019 or \u2018the group\u2019). The shares of parent company Scanfil plc have been quoted on the Main List of Nasdaq Helsinki Ltd since January 2, 2012.Scanfil is an international contract manufacturer and system supplier for the electronics industry with over 45 years of experience in demanding contract manufacturing. Scanfil provides its customers with an extensive array of services, ranging from product design to product manufacturing, material procurement and logistics solutions. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology. Scanfil\u2019s network of factories consists of 12 production units in Europe, Asia, Australia and North America. The total number of employees is approximately 4,200.In its meeting held on February 19, 2026, the Board of Directors of Scanfil plc approved the consolidated financial statements for publication. Accounting principles for consolidated financial statementsThe general accounting principles used for consolidated financial statements are described in this section. More detailed accounting principles are shown below in connection with each item.The table below shows the accounting principles used for the consolidated financial statements of Scanfil plc, the associated notes and references to the most important IFRS regulating the financial statement items.SUBSIDIARIES\u2019 COMBINATION PRINCIPLESSubsidiaries are companies controlled by the group. Control emerges when the group controls more than one half of the votes or otherwise has control. The group has controlling interest in an entity when it has the right and ability to control significant operations in the entity and when it is exposed to or has the right to variable returns from the entity through its power over the entity. The existence of potential voting rights is also taken into account when estimating the criteria for control when the instruments entitling to potential voting rights can be realised at the time of the assessment. Intra-group shareholdings have been eliminated using the acquisition cost method. Consideration transferred and the identifiable assets and assumed liabilities of the acquired company are measured at fair value at the time of the acquisition. Acquisition-related expenses, apart from expenses related to the issue of debt or equity securities, have been recorded as expenses. Consideration transferred does not include business operations handled separately from the acquisition. Their impact has been taken into account in connection with the acquisition through profit or loss. Any conditional additional purchase price is measured at fair value at the time of the acquisition and classified as either debt or equity. Additional purchase price classified as debt is measured at fair value at the balance sheet date of each reporting period, and the resulting profit or loss is recognised through profit or loss. Additional purchase price classified as equity is not re-valued.Non-controlling interests represent the equity in subsidiaries not attributable to the Group. Where non-controlling interests are subject to put or call options or forward purchase contracts, the Group applies an accounting policy whereby IAS 32 Financial Instruments: Presentation takes precedence over IFRS 10 Consolidated Financial Statements. When the substance of such arrangements indicates that acquisition of the remaining shares is the expected outcome, the shares subject to the arrangement are accounted for as if already acquired, no non-controlling interest is recognised, and a financial liability is recognised at the fair value of the expected redemption or exercise amount and subsequently remeasured through profit or loss within finance income or expense. Upon settlement, the liability is derecognised with no impact on equity, and if the arrangement expires unexercised, a non-controlling interest is recognised with any resulting difference recorded directly in equity. For all other non-controlling interests, the Group applies IFRS 10.Acquired subsidiaries are consolidated from the moment the group has gained control, and divested subsidiaries until control ceases to exist. All intra-group transactions, receivables, liabilities and unrealised gains and internal profit distribution are eliminated upon preparing the consolidated financial statements. Unrealised losses are not eliminated when the loss is due to impairment. Should the group lose control of a subsidiary, the remaining holding is measured at fair value on the date of losing control, and the resulting difference is recognised through profit or loss. Acquisitions made prior to January 1, 2010 are handled in accordance with the regulations effective at the time.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__10": { "value": "In its meeting held on February 19, 2026, the Board of Directors of Scanfil plc approved the consolidated financial statements for publication.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__14": { "value": "SUBSIDIARIES\u2019 COMBINATION PRINCIPLESSubsidiaries are companies controlled by the group. Control emerges when the group controls more than one half of the votes or otherwise has control. The group has controlling interest in an entity when it has the right and ability to control significant operations in the entity and when it is exposed to or has the right to variable returns from the entity through its power over the entity. The existence of potential voting rights is also taken into account when estimating the criteria for control when the instruments entitling to potential voting rights can be realised at the time of the assessment. Intra-group shareholdings have been eliminated using the acquisition cost method. Consideration transferred and the identifiable assets and assumed liabilities of the acquired company are measured at fair value at the time of the acquisition. Acquisition-related expenses, apart from expenses related to the issue of debt or equity securities, have been recorded as expenses. Consideration transferred does not include business operations handled separately from the acquisition. Their impact has been taken into account in connection with the acquisition through profit or loss. Any conditional additional purchase price is measured at fair value at the time of the acquisition and classified as either debt or equity. Additional purchase price classified as debt is measured at fair value at the balance sheet date of each reporting period, and the resulting profit or loss is recognised through profit or loss. Additional purchase price classified as equity is not re-valued.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__17": { "value": "Non-controlling interests represent the equity in subsidiaries not attributable to the Group. Where non-controlling interests are subject to put or call options or forward purchase contracts, the Group applies an accounting policy whereby IAS 32 Financial Instruments: Presentation takes precedence over IFRS 10 Consolidated Financial Statements. When the substance of such arrangements indicates that acquisition of the remaining shares is the expected outcome, the shares subject to the arrangement are accounted for as if already acquired, no non-controlling interest is recognised, and a financial liability is recognised at the fair value of the expected redemption or exercise amount and subsequently remeasured through profit or loss within finance income or expense. Upon settlement, the liability is derecognised with no impact on equity, and if the arrangement expires unexercised, a non-controlling interest is recognised with any resulting difference recorded directly in equity. For all other non-controlling interests, the Group applies IFRS 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__16-1": { "value": "Acquired subsidiaries are consolidated from the moment the group has gained control, and divested subsidiaries until control ceases to exist. All intra-group transactions, receivables, liabilities and unrealised gains and internal profit distribution are eliminated upon preparing the consolidated financial statements. Unrealised losses are not eliminated when the loss is due to impairment.Should the group lose control of a subsidiary, the remaining holding is measured at fair value on the date of losing control, and the resulting difference is recognised through profit or loss. Acquisitions made prior to January 1, 2010 are handled in accordance with the regulations effective at the time.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__15-1": { "value": "Acquired subsidiaries are consolidated from the moment the group has gained control, and divested subsidiaries until control ceases to exist. All intra-group transactions, receivables, liabilities and unrealised gains and internal profit distribution are eliminated upon preparing the consolidated financial statements. Unrealised losses are not eliminated when the loss is due to impairment.Should the group lose control of a subsidiary, the remaining holding is measured at fair value on the date of losing control, and the resulting difference is recognised through profit or loss. Acquisitions made prior to January 1, 2010 are handled in accordance with the regulations effective at the time.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__21": { "value": "CONVERSION OF ITEMS IN FOREIGN CURRENCYThe figures concerning the result and financial position of group units are measured in the currency that is the currency of each unit\u2019s main operating environment (the operating currency). The consolidated financial statements are presented in euros, which is the operating and reporting currency of the group\u2019s parent company.Foreign currency-denominated transactions are recorded in the operating currency using the foreign exchange rates on the transaction date. In practice, a rate that is sufficiently close to the rate of the transaction date is often used. The resulting exchange rate differences are recognised through profit or loss. Foreign exchange gains and losses related to business operations are recognised as adjusted sales and purchase items. Rate differences in financing are presented under financial income and expenses.In the consolidated financial statements, the income statements of foreign group companies are translated into euros using the average annual rates published by the European Central Bank. The companies\u2019 balance sheets are translated into euros using the rates in force on the balance sheet date.Translation differences owing to the different exchange rates used in the income statement and balance sheet as well as translation differences attributable to the use of the acquisition method and equity balances accrued after the acquisition have been recorded in group equity, and the change in translation differences are presented in the statement of comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__20": { "value": "CONVERSION OF ITEMS IN FOREIGN CURRENCYThe figures concerning the result and financial position of group units are measured in the currency that is the currency of each unit\u2019s main operating environment (the operating currency). The consolidated financial statements are presented in euros, which is the operating and reporting currency of the group\u2019s parent company.Foreign currency-denominated transactions are recorded in the operating currency using the foreign exchange rates on the transaction date. In practice, a rate that is sufficiently close to the rate of the transaction date is often used. The resulting exchange rate differences are recognised through profit or loss. Foreign exchange gains and losses related to business operations are recognised as adjusted sales and purchase items. Rate differences in financing are presented under financial income and expenses.In the consolidated financial statements, the income statements of foreign group companies are translated into euros using the average annual rates published by the European Central Bank. The companies\u2019 balance sheets are translated into euros using the rates in force on the balance sheet date.Translation differences owing to the different exchange rates used in the income statement and balance sheet as well as translation differences attributable to the use of the acquisition method and equity balances accrued after the acquisition have been recorded in group equity, and the change in translation differences are presented in the statement of comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__22": { "value": "OPERATING PROFITIAS 1 Presentation of Financial Statements does not specify the concept of operating profit. The group has defined it as follows: operating profit is the net sum of turnover plus other operating income less acquisition costs adjusted for the change in inventories of finished goods and work in progress as well as costs arising from production for own use, less employee benefit expenses, depreciation and any impairment losses and other operating expenses. All of the items in the income statement apart from those specified above are presented under operating profit. Exchange rate differences are included in the operating profit if they arise from operations-related items; otherwise, they are recognised in financial items.", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__23-1": { "value": "ACCOUNTING PRINCIPLES REQUIRING THE DISCRETION OF MANAGEMENT AND MAJOR UNCERTAINTY FACTORS ASSOCIATED WITH THE ESTIMATES The preparation of financial statements in accordance with international accounting standards requires the company\u2019s management to make estimates and assumptions that affect the contents of the financial statements. The estimates and assumptions made are based on previous experience and assumptions, which in turn are based on the circumstances prevailing at the time the financial statements are prepared and future prospects. Even though the estimates are based on the most recent information available and the management\u2019s best judgment, the actual outcome may differ from the estimates. The following lists the most significant items that require the management\u2019s assessment.The group annually performs testing for impairment of goodwill and other intangible rights. The recoverable amounts for cash-generating units have been determined with calculations based on value in use. These calculations require the use of estimates from the management. More information on impairment testing of goodwill is available in Note 3.1, \u201cGoodwill\u201d. Potential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products. Inventories are presented in Note 2.2, \u201cInventories\u201d.Estimates are also required when assessing the amount of provisions associated with business operations. Note 5.1, \u201cProvisions\u201d, presents the provisions made within the group. Management judgement is applied within the expected credit loss model and particularly in relation to the assessment of disputed or otherwise credit-impaired receivables.Accounting for business combinations may require estimates in determining the fair values of the assets and liabilities assumed, as well as in the measurement of contingent consideration and option arrangements.Furthermore, the management also uses its discretion when recognising and measuring corporate tax and deferred tax assets.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized.USE OF ESTIMATESPotential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products.USE OF ESTIMATES The expected credit losses model involves management judgment and particularly in assessing receivables that are disputed or otherwise credit-impaired.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__25": { "value": "New and amended standards applied in the financial year ended 31 December 2025Scanfil Group has observed the following new and amended standards from January 1, 2025:The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, provide additional guidance on assessing whether a currency is exchangeable and on estimating the spot exchange rate when exchangeability is lacking. The amendments did not have any impact on the Group\u2019s consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__24": { "value": "New and amended standards applied in the financial year ended 31 December 2025Scanfil Group has observed the following new and amended standards from January 1, 2025:The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, provide additional guidance on assessing whether a currency is exchangeable and on estimating the spot exchange rate when exchangeability is lacking. The amendments did not have any impact on the Group\u2019s consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__30-1": { "value": "Until 2024, Scanfil reported one operational segment. Following the group\u2019s organizational changes implemented on 1 January 2025, management reassessed its operating segments in accordance with IFRS 8. As a result, the group now reports four reportable operating segments (later reporting segments): Americas, APAC, Central Europe and Northern Europe. This change reflects the revised internal management structure and are based on management reporting. Comparative information for 2024 has been restated to reflect the new segment structure. See also Note 1.1, Reporting segments.Information about the whole entityInformation about the whole entity comprises the Group\u2019s assets excluding deferred tax assets. The geographical distribution of assets is based on the physical location of the assets. The assets mainly consist of goodwill, intangible and tangible assets, inventories, trade receivables and cash and cash equivalents. Turnover is allocated based on the location of the customers.Assets on geographical areasEUR THOUSAND 2025 2024DomicileFinland 75,484 50,853Poland 152,510 158,613China 114,662 107,408Sweden 56,960 59,428Estonia 46,538 40,840Australia 35,470 36,283Germany 23,838 33,514USA 59,134 31,791Malaysia 21,222 17,537Singapore 251 41Hungary 168 185Italy 5Total586,241 536,493Turnover by location of customers (delivery address)EUR THOUSAND 2025 2024Sweden 136,496 164,939China 114,140 118,588Finland 96,662 89,992USA 91,835 73,710Germany 65,094 82,812Poland 55,895 44,473Rest of Europe 190,712 175,406Rest of Asia 44,110 25,723Others 2,169 4,269Total 797,113 779,912", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__26-1": { "value": "1.1 Turnover and segment informationAccounting principle revenue recognitionThe Group\u2019s turnover mainly consists of customer agreements that only include the sale of goods. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology.Revenue is recognised when a company transfers control of goods or services to a customer either over time or at a point in time. The Group mainly fulfils the performance obligation at a certain point in time when control of an asset item is transferred to the customer. Typically, control is transferred when goods are delivered in compliance with the terms of delivery. Revenue arising from the sale of products is recognised when the significant risks and rewards of ownership, right of possession and actual control of the products sold have been transferred to the buyer. A small part of the group\u2019s turnover comes from service sales. Service sales include prototype manufacturing, productisation, component, storage and logistics services, as well as after-sales services, including repair and updating services for products. Some revenue from services is recognised over time in accordance with the completion of the services.With regard to customers\u2019 consignment stocks, revenue is recognised when control is transferred to the customer, i.e. when goods are transferred to the consignment stock. Variable considerations include cash and quantity discounts and consequences of delayed deliveries. Variable considerations are included in the performance obligation sales price of the receivable.Scanfil provides a product warranty on the basis of customer contracts. The warranty period typically ranges from 12 to 24 months, and it can be at most 36 months. The warranty is not a separate performance obligation. Payment terms are customer-specific, ranging from 30 to 90 days.Until 2024, Scanfil reported one operational segment. Following the group\u2019s organizational changes implemented on 1 January 2025, management reassessed its operating segments in accordance with IFRS 8. As a result, the group now reports four reportable operating segments (later reporting segments): Americas, APAC, Central Europe and Northern Europe. This change reflects the revised internal management structure and are based on management reporting. Comparative information for 2024 has been restated to reflect the new segment structure. See also Note 1.1, Reporting segments.TURNOVERThe company\u2019s customers include international operators in the automation, energy, data transmission and health technology sectors, among other industries, and companies operating in fields related to urbanisation.In 2025 the Group\u2019s turnover was EUR 797.1 (779.9) million, an increase of 2.2% compared to the previous year. The turnover increased by EUR 17.2 million.The comparison period included EUR 14.5 million material sales to consignment inventory.In 2025, the largest customer accounted for about 13% (13%) of turnover and the top ten customers accounted for about 59% (55%) of turnover.Grouping of revenueRevenue is grouped into product and service sales by reporting segment. The majority, more than 90%, of the company\u2019s revenue comes from sales of manufactured products. 2025 2024EUR MILLION Goods Services Total Goods Services TotalReporting SegmentsAmericas 36.4 13.7 50.1 22.2 15.9 38.0APAC 217.1 0.3 217.4 189.3189.3Central Europe 272.7 3.2 275.9 300.6 2.7 303.3Northern Europe 236.7 23.6 260.2 229.5 27.9257.4Internal sales -6.5 -6.5 -8.1 -8.1Total756.2 40.9 797.1 733.5 46.4 779.9Timing of revenue recognitionGoods and services transferred at a point 756.2 38.1 794.3 733.5 44.4 777.9of timeServices transferred over time 2.8 2.8 2.0 2.0Total 756.2 40.9 797.1 733.5 46.4 779.9Major customersEUR THOUSAND 2024 % of turnover 2023 % of turnoverCustomer 1 107,555 13 % 100,531 13 %Customer 2 80,840 10 % 81,649 10 %Customer 3 79,668 10 % 62,598 8 %Total 268,063 244,778The same customers are not necessarily shown in the table above for the reporting period and for the comparison period.Contractual amounts recognised on the balance sheetThe table below presents contractual receivables, assets and liabilities recognised on the balance sheet. Contract liabilities are advances received from customers.EUR THOUSAND 2025 2024Trade receivables, which are included in \u201dTrade and other receivables\u201d 163,012 153,934Contract assets 14Contract liabilities 11,328 20,226Trade and other receivablesCurrent 163,012 153,934Total163,012 153,934Significant changes in the contract assets and the contract liabilities balances during the period are as follows:EUR THOUSAND 2025 2024Contract assetsTransferred to trade receivables -14 -64Contract liabilitiesRecognised in Profit and Loss -20,226 -22,692Increase in advances received from customer 11,328 20,226Reporting segmentsScanfil reorganized its operations into four geographical reporting segments as of 1 January 2025: Americas, APAC, Central Europe and Northern Europe. The segments reflect the revised internal management structure and are based on management reporting. The Group\u2019s chief operating decision-maker, the CEO, reviews the segments regularly to assess performance and allocate resources. Segment performance is evaluated based on comparable EBITA and comparable operating profit (EBIT).Segment revenue consists of external revenue as well as inter-segment revenue, which is eliminated at the Group level. Depreciation and amortization include both ordinary depreciation and amortization arising from the allocation of purchase price in business combinations.Because the reportable segments are defined on a geographical basis, the assets and liabilities of the segments include the assets and liabilities of Group companies operating in those geographical areas, including goodwill allocated to the segments. The assets and liabilities presented in the segment table include all Group assets and liabilities, including deferred tax assets and liabilities, and they reconcile to the consolidated balance sheet. Assets and liabilities presented at Group level relate primarily to Group financing and consist mainly of cash and borrowings from financial institutions and these items are not allocated to individual segments. Comparative information for 2024 has been presented in accordance with the new segment structure.REPORTING SEGMENTSAmericas APAC Central Europe Northern Europe Group and eliminations TotalEUR THOUSAND 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024External turnover 49,890 37,930 214,843 187,470 274,062 299,525 258,323 254 984 -5 3 797,113 779,912Inter-segment turnover 211 106 2,604 1,864 1,820 3,742 1,909 2,416 -6,544 -8,128 0 0Turnover 50,101 38,036 217,447 189,334 275,882 303,267 260,232 257,400 -6,549 -8,125 797,113 779,912Operating profit (EBIT) 2,351 3,256 16,302 13,779 11,651 22,331 16,771 14,008 7,240 -796 54,315 52,578Operating profit (EBIT), % 4.7 8.6 7.5 7.3 4.2 7.4 6.4 5.4 6.8 6.7Segment assets 59,751 32,468 172,633 162,255 183,256 195,223 122,986 117,119 55,855 37,127 594,481 544,193Segment liabilities 20,363 9,269 86,952 79,728 66,506 65,556 50,709 47,022 55,455 51,582 279,984 253,157Other disclosuresDepreciation and amortization -2,465 -1,960 -6,442 -4,674 -9,082 -9,227 -5,170 -4,790 -482 -459 -23,641 -21,110Investments (PPE and intangible assets) 2,436 1,357 6,446 3,259 1,658 8,850 3,472 1,974 292 185 14,304 15,625Personnel at the end of period 333 180 980 875 1,581 1,669 1,205 1,184 100 89 4,199 3,997Turnover by location of customers (delivery address)EUR THOUSAND 2025 2024Sweden 136,496 164,939China 114,140 118,588Finland 96,662 89,992USA 91,835 73,710Germany 65,094 82,812Poland 55,895 44,473Rest of Europe 190,712 175,406Rest of Asia 44,110 25,723Others 2,169 4,269Total 797,113 779,912", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__29": { "value": "Accounting principle revenue recognitionThe Group\u2019s turnover mainly consists of customer agreements that only include the sale of goods. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology.Revenue is recognised when a company transfers control of goods or services to a customer either over time or at a point in time. The Group mainly fulfils the performance obligation at a certain point in time when control of an asset item is transferred to the customer. Typically, control is transferred when goods are delivered in compliance with the terms of delivery. Revenue arising from the sale of products is recognised when the significant risks and rewards of ownership, right of possession and actual control of the products sold have been transferred to the buyer. A small part of the group\u2019s turnover comes from service sales. Service sales include prototype manufacturing, productisation, component, storage and logistics services, as well as after-sales services, including repair and updating services for products. Some revenue from services is recognised over time in accordance with the completion of the services.With regard to customers\u2019 consignment stocks, revenue is recognised when control is transferred to the customer, i.e. when goods are transferred to the consignment stock. Variable considerations include cash and quantity discounts and consequences of delayed deliveries. Variable considerations are included in the performance obligation sales price of the receivable.Scanfil provides a product warranty on the basis of customer contracts. The warranty period typically ranges from 12 to 24 months, and it can be at most 36 months. The warranty is not a separate performance obligation. Payment terms are customer-specific, ranging from 30 to 90 days.Until 2024, Scanfil reported one operational segment. Following the group\u2019s organizational changes implemented on 1 January 2025, management reassessed its operating segments in accordance with IFRS 8. As a result, the group now reports four reportable operating segments (later reporting segments): Americas, APAC, Central Europe and Northern Europe. This change reflects the revised internal management structure and are based on management reporting. Comparative information for 2024 has been restated to reflect the new segment structure. See also Note 1.1, Reporting segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__28": { "value": "Accounting principle revenue recognitionThe Group\u2019s turnover mainly consists of customer agreements that only include the sale of goods. Typical Scanfil products include automation system modules, frequency converters, elevator control systems, analyzers, various vending machines, and devices related to medical technology and meteorology.Revenue is recognised when a company transfers control of goods or services to a customer either over time or at a point in time. The Group mainly fulfils the performance obligation at a certain point in time when control of an asset item is transferred to the customer. Typically, control is transferred when goods are delivered in compliance with the terms of delivery. Revenue arising from the sale of products is recognised when the significant risks and rewards of ownership, right of possession and actual control of the products sold have been transferred to the buyer. A small part of the group\u2019s turnover comes from service sales. Service sales include prototype manufacturing, productisation, component, storage and logistics services, as well as after-sales services, including repair and updating services for products. Some revenue from services is recognised over time in accordance with the completion of the services.With regard to customers\u2019 consignment stocks, revenue is recognised when control is transferred to the customer, i.e. when goods are transferred to the consignment stock. Variable considerations include cash and quantity discounts and consequences of delayed deliveries. Variable considerations are included in the performance obligation sales price of the receivable.Scanfil provides a product warranty on the basis of customer contracts. The warranty period typically ranges from 12 to 24 months, and it can be at most 36 months. The warranty is not a separate performance obligation. Payment terms are customer-specific, ranging from 30 to 90 days.Until 2024, Scanfil reported one operational segment. Following the group\u2019s organizational changes implemented on 1 January 2025, management reassessed its operating segments in accordance with IFRS 8. As a result, the group now reports four reportable operating segments (later reporting segments): Americas, APAC, Central Europe and Northern Europe. This change reflects the revised internal management structure and are based on management reporting. Comparative information for 2024 has been restated to reflect the new segment structure. See also Note 1.1, Reporting segments.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__32": { "value": "TURNOVERThe company\u2019s customers include international operators in the automation, energy, data transmission and health technology sectors, among other industries, and companies operating in fields related to urbanisation.In 2025 the Group\u2019s turnover was EUR 797.1 (779.9) million, an increase of 2.2% compared to the previous year. The turnover increased by EUR 17.2 million.The comparison period included EUR 14.5 million material sales to consignment inventory.In 2025, the largest customer accounted for about 13% (13%) of turnover and the top ten customers accounted for about 59% (55%) of turnover.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__34": { "value": "1.2 Other operating incomeACCOUNTING PRINCIPLE Income other than that associated with actual business operations is recognised under other operating income. Such items include capital gains from the sales of tangible fixed assets, rental income, insurance compensation payments and public subsidies.Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet. Other financial contributions are recognised in other operating income through profit or loss.Other operating income, EUR THOUSAND 2025 2024Write-off of contingent consideration 9,899Proceeds from sale of property, plant and equipment 15 352Allowances and compensations 325 535Rental income 1Other 149 271Total10,387 1,159", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__33-1": { "value": "1.2 Other operating incomeACCOUNTING PRINCIPLE Income other than that associated with actual business operations is recognised under other operating income. Such items include capital gains from the sales of tangible fixed assets, rental income, insurance compensation payments and public subsidies.Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet. Other financial contributions are recognised in other operating income through profit or loss.Other operating income, EUR THOUSAND 2025 2024Write-off of contingent consideration 9,899Proceeds from sale of property, plant and equipment 15 352Allowances and compensations 325 535Rental income 1Other 149 271Total10,387 1,1591.5 Other operating expensesOther operating expenses include the following significant items:Other operating expenses, EUR thousand 2025 2024Hired labour 13,075 14,295Subcontracting 1,834 1,391Sales freight 3,134 3,281Energy 4,946 4,554Tools & repair and maintenance of tools 7,377 6,973Rents 1,196 1,560Maintenance expenses 5,378 4,992Travel, marketing and vehicle expenses 2,360 2,422Other employee expenses 4,083 3,981Bought services 8,612 5,341ICT expenses 6,168 4,709Other operating expenses 9,619 5,074Total67,782 58,572During the financial period 2025 and 2024, the company\u2019s main auditor was the auditing company Ernst & Young Oy. Auditor\u2019s remuneration, EUR THOUSAND 2025 2024Audit fees 518 513Sustainability assurance 40 70Auditors statement 2Tax consulting 3Other services 3 27Total565 611Auditing services include EUR 21 thousand fees paid to other auditing companies.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__35": { "value": "Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet. Other financial contributions are recognised in other operating income through profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__36": { "value": "Other operating income, EUR THOUSAND 2025 2024Write-off of contingent consideration 9,899Proceeds from sale of property, plant and equipment 15 352Allowances and compensations 325 535Rental income 1Other 149 271Total10,387 1,159", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__37": { "value": "1.3 Use of materials and suppliesUse of materials and supplies, EUR THOUSAND 2025 2024Materials, supplies and goodsPurchases during the period 520,060 500,113Change in inventories 3,327 22,671Total523,387 522,784", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__43": { "value": "1.4 Employee benefit expensesEMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.Employee benefit expenses, EUR thousand 2025 2024Salaries, wages and fees 109,499 96,351Share-based payments 413 268Pension costs - defined-contribution schemes 17,042 15,126Other indirect employee expenses 11,581 11,183Total138,535 122,929Management\u2019s employee benefits are reported in note 5.3, \u201cDetails of related parties and Group structure\u201d.number of group employees at the end of the period 2025 2024Finland 325 291Abroad 3,874 3,706Total4,199 3,997", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__39-1": { "value": "1.4 Employee benefit expensesEMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.Employee benefit expenses, EUR thousand 2025 2024Salaries, wages and fees 109,499 96,351Share-based payments 413 268Pension costs - defined-contribution schemes 17,042 15,126Other indirect employee expenses 11,581 11,183Total138,535 122,929Management\u2019s employee benefits are reported in note 5.3, \u201cDetails of related parties and Group structure\u201d.number of group employees at the end of the period 2025 2024Finland 325 291Abroad 3,874 3,706Total4,199 3,997Employee benefits for members of the management, EUR thousand 2025 2024Salaries and other short-term employee benefits 2,253 1,900Options implemented and paid in shares 294Total 2,547 1,900The management includes the parent company\u2019s Board of Directors, CEO and Management Team members.Salaries and other short-term employee benefits paid to the President, EUR thousand 2025 2024Christophe Sut 429 358Statutory pension expenditure, EUR thousand 2024 2023Christophe Sut 104 88One of the Board members has a valid payment basis voluntary pension insurance with an expense of EUR 4 thousand (5) in financial year 2024.Salaries paid to the Board Members, EUR thousand 2025 2024Harri Takanen 62 61Bengt Engstr\u00f6m 41 41Christina Lindstedt 47 45Juha R\u00e4is\u00e4nen 53 50Minna Yrj\u00f6nm\u00e4ki 47 44Thomas Dekorsy 41 39Total salaries of the Board Members 291 280The salary information is payment-based.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__38-1": { "value": "1.4 Employee benefit expensesEMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.Employee benefit expenses, EUR thousand 2025 2024Salaries, wages and fees 109,499 96,351Share-based payments 413 268Pension costs - defined-contribution schemes 17,042 15,126Other indirect employee expenses 11,581 11,183Total138,535 122,929Management\u2019s employee benefits are reported in note 5.3, \u201cDetails of related parties and Group structure\u201d.number of group employees at the end of the period 2025 2024Finland 325 291Abroad 3,874 3,706Total4,199 3,997Share-based paymentsACCOUNTING PRINCIPLE The Group has two option schemes in place. Option rights are valued at their fair value at the time they were granted and recognised as an expense in the income statement under employee benefits in equal portions during the vesting period. The expense defined at the time the options were granted is based on the group\u2019s estimate of the amount of options assumed to be vested at the end of the vesting period. The fair value of options has been defined based on the Black-Scholes pricing model. Assumptions concerning the final amount of options are updated on each reporting date. Changes in the estimates are recognised in profit or loss. When option rights are exercised, proceeds from share subscriptions, adjusted with potential transaction costs, are entered under equity.OPTION SCHEME 2019On April 24, 2019, the Annual General Meeting accepted the 2019 option scheme (A)\u2013(C). Based on the 2019 option scheme, maximum of 900,000 option rights granted. Each option right enables its holder to subscribe one Scanfil plc share. The start of the option rights subscription period requires that the group\u2019s production and financial goals and conditions specifically determined by the Board for exercising the option rights are met. The subscription price of shares is determined based on the Company\u2019s trading volume weighted average share price in Nasdaq Helsinki Ltd during the period March 1 to March 31 three years before start of the option rights subscription period. Based on the authorization granted by the Annual General Meeting, the Board of Directors decides on providing option rights to the group\u2019s President and to the members of the Management Team. All option rights granted from the 2016 option program have been marked. OPTION SCHEME 2022On 21 April 2022, the Annual General Meeting of Scanfil plc decided to authorize the Board of Directors to decide on granting stock options rights to key personnel of the Scanfil Group and to decide on the terms and conditions of the maximum amount of 1,200,000 option rights. Based on the authorization, the Board of Directors has on 27 October 2022 decided on general terms and conditions of option plan (\u201cOption plan 2022\u201d) and issuing 1,200,000 option rights. The total amount of the option program is a maximum of 1,200,000 option rights and they are given free of charge. Of these options, 400,000 will be marked with the codes 2022AI and 2022AII, 400,000 2022BI and 2022BII and 400,000 2022CI and 2022CII. The options entitle the holder to subscribe for a maximum of 1,200,000 of the company\u2019s new or existing shares. The option rights whose goals are not met will expire as determined by the Board. The subscription period for option right 2022AI and 2022AII is 1 May 2025 \u2013 30 April 2027, for option right 2022BI and 2022BII 1 May 2026 \u2013 30 April 2028, and for option right 2022CI and 2022CII 1 May 2027 \u2013 30 April 2029. The share subscription price for 2022AI and 2022AII are the Company\u2019s trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2022 \u2013 30 November 2022, for option rights 2022BI and 2022BII the trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2023 \u2013 30 November 2023, and for 2022CI and 2022CII the trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2024 \u2013 30 November 2024. The share subscription price is entered in the Company\u2019s reserve for invested non-restricted equity.The board decides on the granting of stock options and all related conditions.On 25 October 2024 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022CI\u201d and \u201c2022CII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022CI and 2022CII is 1 May 2027 \u2013 30 April 2029. The subscription price of option rights 2022CI and 2022CII is the trade volume weighted average price of the Scanfil plc share on Nasdaq Helsinki Ltd during the period of 1\u2013 30 November 2024.On 27 October 2023 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022BI\u201d and \u201c2022BII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022BI and 2022BII is 1 May 2026 \u2013 30 April 2028.On 27 October 2022 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022AI\u201d and \u201c2022AII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022AI and 2022AII is 1 May 2026 \u2013 30 April 2027.In 2025, the expense recognition of the option scheme was EUR 413 (268) thousand.In 2025, a total of 40,000 Company\u2019s shares were subscribed under option rights 2019(B). The subscription price of EUR 173,600 of subscriptions made under the option rights has been recognised in the retained earnings. Scanfil transferred 40,000 treasury shares held by the company to subscribers on the basis of the subscriptions made under the option rights.In 2025, a total of 110,000 new shares were subscribed under option rights 2019(C). The subscription price of EUR 810,700 of subscriptions made under the option rights has been recognised in the invested unrestricted equity fund. The shares subscribed with the stock options have been registered with the Trade Register on 17.3. and 5.12.2025.In 2025, a total of 96,500 new shares were subscribed under option rights 2022(AI) and (AII). The subscription price of EUR 590,580 of subscriptions made under the option rights has been recognised in the invested unrestricted equity fund. The shares subscribed with the stock options have been registered with the Trade Register on 29.8. and 5.12.2025.2022CI ja 2022BI ja 2022AI ja Option schemes 31.12.20252022CII2022BII2022AII 2019C 2019BGrant date 25.10.2024 27.10.2023 27.10.2022 25.10.2021 27.10.2020Subscription price (EUR) 7.76 7.81 6.12 7.37 4.34Fair value (EUR) 1.69 1.91 1.22 1.66 1.79Share price at time of granting 7.9 8.04 5.98 7.74 5.16(EUR)Term of validity (years) 4.5 4.5 4.5 4.5 4.51.5.2027-1.5.2026-1.5.2025-1.5.2024-1.5.2023-Subscription period30.4.202930.4.202830.4.202730.4.202630.4.2025Outstanding in the beginning of 364,000 294,000 284,000 220,000 40,000the period, pcsGranted 12,000Forfeited -20,000 -26,000 -6,000Exercised -96,500 -110,000 -40,000Outstanding at the end of the 356,000 268,000 181,500 110,000 0period, pcs1.5 Other operating expensesOther operating expenses include the following significant items:Other operating expenses, EUR thousand 2025 2024Hired labour 13,075 14,295Subcontracting 1,834 1,391Sales freight 3,134 3,281Energy 4,946 4,554Tools & repair and maintenance of tools 7,377 6,973Rents 1,196 1,560Maintenance expenses 5,378 4,992Travel, marketing and vehicle expenses 2,360 2,422Other employee expenses 4,083 3,981Bought services 8,612 5,341ICT expenses 6,168 4,709Other operating expenses 9,619 5,074Total67,782 58,572During the financial period 2025 and 2024, the company\u2019s main auditor was the auditing company Ernst & Young Oy. Auditor\u2019s remuneration, EUR THOUSAND 2025 2024Audit fees 518 513Sustainability assurance 40 70Auditors statement 2Tax consulting 3Other services 3 27Total565 611Auditing services include EUR 21 thousand fees paid to other auditing companies.1.6 Income taxes ACCOUNTING PRINCIPLE Income taxesThe taxes of the consolidated income statement include taxes based on the results of the group companies and calculated in accordance with local tax laws and tax rates. The taxes in the income statement also include the change in deferred tax assets and liabilities.Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods. The purpose of the company\u2019s management assessment is to identify the company\u2019s tax positions for which the related tax legislation is open to interpretation. An adjustment is recorded on uncertain tax positions identified on the basis of the estimate if it is expected that the tax authorities will challenge the management\u2019s interpretation. The amount of the reservation is based on the estimated final tax cost.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized. Income taxes, EUR THOUSAND 2025 2024Current tax 12,402 11,394Tax expense of previous years 321 8Deferred taxes -2,458 1,073Total 10,266 12,475Reconciliation of tax expense in the income statement and taxes calculated at the tax rate applicable in Finland of 20% (20% in 2024)Income taxes, EUR THOUSAND 2025 2024Earnings before taxes 51,158 51,080Taxes calculated at domestic tax rate 10,232 10,216Different tax rates of foreign subsidiaries -723 -88Tax at source on dividends paid in China 431 482Tax at source on dividends paid in Estonia 2,538 1,113Reversal of withholding tax on unpaid dividends -2,960 -1,590Witholding tax of unpaid dividends 1,620 1,527Reversal of Poland Economic Zone adjustment 419Tax-exempt income from the write-off of contingent consideration -1,980Non-deductible expenses and other items 786 389Taxes from previous years 321 8Taxes in income statement 10,266 12,475Effective tax rate, % 20.1 24.4Tax rate of the parent company, %20.0 20.0Legislation concerning minimum taxation under the OECD Pillar 2 framework has been enacted and brought into force in certain jurisdictions in which the Group operates, and the legislation has been effective since 1 January 2024. The Group applies a temporary mandatory relief to recognizing and disclosing information about deferred tax assets and liabilities arising from Pillar 2 income taxes, as provided in the amendments to IAS 12. The Group\u2019s assessment of potential tax impacts arising from Pillar 2 legislation is based on its most recent reporting and analyses, which take into account the OECD Safe Harbour assumptions and transition regulations. In most of Scanfil\u2019s operating jurisdictions, the effective tax rate clearly exceeds the 15% threshold. Based on the assessments performed, the Group does not expect Pillar 2 legislation to result in any top-up tax for the financial years 2024 or 2025.DEFERRED TAX ASSETS AND LIABILITIESRecognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2025profit and lossincomedifferencesbusinesses 31.12.2025Deferred tax assets:Inventories 975 -523 -60 392Provisions 906 45 12 963Fixed assets 578 129 1 709Rental agreements 6,352 395 -4 6,743Other 1,165 589 -13 9 1,751Losses 3,738 350 4,088Net -6,014 -391 -6,405Total 7,700 595 -13 0 -42 8,240Deferred tax liabilities:Long-term customer -4,135 579 -1,073 126 -4,503relationshipsRental agreements -5,962 -354 -6,316Unpaid dividends -3,095 1,340 -1,755Fixed assets -1,714 34 18 -1,662Other -707 -90 17 132 -648Net 5,962 354 6,316Total -9,650 1,862 17 -1,073 291 -8,568In the 2025 financial statements, Scanfil Oyj recognised a deferred tax asset of EUR 4,088 (3,738) thousand relating to unused tax losses totalling EUR 13,794 (12,718) thousand. Of the available losses eligible for tax purposes, EUR 11,725 (11,942) thousand have an unlimited carry-forward period and EUR 2,069 (776) thousand are subject to a maximum carry-forward period of ten years.Recognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2024profit and lossincomedifferencesbusinesses 31.12.2024Deferred tax assets:Investment grant to Poland 416 -419 3 0Inventories 800 140 36 975Provisions 902 -10 14 906Fixed assets 568 9 1 578Rental agreements 4,941 1,407 4 6,352Other 1,596 -826 28 13 355 1,165Losses 3,164 336 238 3,738Net -4,692 -1 322 -6,014Total 7,694 -686 28 71 593 7,700Deferred tax liabilities:Long-term customer relationships-977 430 51 -3,638 -4,135Rental agreements -4,692 -1,271 -5,962Unpaid dividends -3,159 64 -3,095Fixed assets -1,013 -696 -5 -1,714Other -554 -185 214 307 -488 -707Net 4,692 1,271 5,962Total -5,703 -387 214 353 -4,127 -9,6503.5 Depreciation, amortisation and impairmentACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d and 3.4 \u201dRight-of-use assets\u201d. Depreciation and amortisationDepreciation by asset class, EUR thousand 2025 2024Intangible assetsIntangible rights 609 758Other long-term expenses 690 577Long-term customer relationships 2,122 1,804Total 3,420 3,140Property, plant and equipmentBuildings 1,416 1,444Machinery and equipment 11,967 11,451Other tangible assets 109 135Total13,492 13,030Right-of-use-assetsBuildings 5,988 4,377Machinery and equipment 741 563Total6,729 4,940Total depreciation 23,641 21,1104.2 Financial income and expensesACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.Financial income and expenses, EUR thousand 2025 2024Financial incomeInterest income from other financial assets 5 15Exchange rate gains 252 258Other financial income 1,030 946Financial income, total 1,287 1,219Financial expensesInterest expenses 2,660 2,052Exchange rate losses 964 238Other financial expenses 820 426Financial expenses, total 4,444 2,715Financial income and expenses -3,157 -1,497Exchange rate differences arose from the translation of transactions and monetary items into euros. The net effect of exchange rate differences, amounting to EUR -0.7 (0.0) million, is presented within financial income and expenses. This amount includes EUR -0.3 (0.2) million of exchange rate losses related to internal loans within the Group. In addition, operating profit includes EUR 0.3 (-1.0) million of exchange rate gains.Interest expenses comprise interest on financial liabilities amounting to EUR 0.9 (0.3) million, interest expenses related to lease liabilities of EUR 1.2 (1.1) million, and interest expenses arising from the use of the overdraft facility totalling EUR 0.5 (0.0) million. Other financial expenses include commissions related to financial liabilities and the overdraft facility extension fee, amounting to EUR 0.4 (0.2) million.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__41-1": { "value": "EMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.ACCOUNTING PRINCIPLE The Group has two option schemes in place. Option rights are valued at their fair value at the time they were granted and recognised as an expense in the income statement under employee benefits in equal portions during the vesting period. The expense defined at the time the options were granted is based on the group\u2019s estimate of the amount of options assumed to be vested at the end of the vesting period. The fair value of options has been defined based on the Black-Scholes pricing model. Assumptions concerning the final amount of options are updated on each reporting date. Changes in the estimates are recognised in profit or loss. When option rights are exercised, proceeds from share subscriptions, adjusted with potential transaction costs, are entered under equity.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__40": { "value": "EMPLOYEE BENEFITSEmployee benefits include short-term employee benefits, post-employment benefits and share-based payments. Short-term employee benefits are posted as expense for the financial period during which the work was performed.ACCOUNTING PRINCIPLE Short-term employee benefitsShort-term employee benefits include salaries and fringe benefits, annual holidays and performance bonuses.POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__42": { "value": "POST-EMPLOYMENT BENEFITSPension arrangements related to post-employment benefits are classified as defined benefit or defined contribution plans. The group does not have significant defined benefit pension plans. Most of Scanfil\u2019s obligations towards its employees are comprised of various defined contribution pension plans. The pension contributions for defined contribution pension plans are posted as expense for the financial period during which they were accrued. In Finland, the defined contribution pension plans are based on the Employees Pensions Act, according to which the pension contributions are based directly on the beneficiary\u2019s earnings.There is a multi-employer supplementary defined benefit pension plan for employees in industry and commerce secured by Alecta in Sweden. Because Alecta is unable to furnish Scanfil with information that would enable the plan to be reported as a defined benefit plan in accordance with IAS 19 Employee Benefits, it is reported as a defined contribution plan.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__44": { "value": "Share-based paymentsACCOUNTING PRINCIPLE The Group has two option schemes in place. Option rights are valued at their fair value at the time they were granted and recognised as an expense in the income statement under employee benefits in equal portions during the vesting period. The expense defined at the time the options were granted is based on the group\u2019s estimate of the amount of options assumed to be vested at the end of the vesting period. The fair value of options has been defined based on the Black-Scholes pricing model. Assumptions concerning the final amount of options are updated on each reporting date. Changes in the estimates are recognised in profit or loss. When option rights are exercised, proceeds from share subscriptions, adjusted with potential transaction costs, are entered under equity.OPTION SCHEME 2019On April 24, 2019, the Annual General Meeting accepted the 2019 option scheme (A)\u2013(C). Based on the 2019 option scheme, maximum of 900,000 option rights granted. Each option right enables its holder to subscribe one Scanfil plc share. The start of the option rights subscription period requires that the group\u2019s production and financial goals and conditions specifically determined by the Board for exercising the option rights are met. The subscription price of shares is determined based on the Company\u2019s trading volume weighted average share price in Nasdaq Helsinki Ltd during the period March 1 to March 31 three years before start of the option rights subscription period. Based on the authorization granted by the Annual General Meeting, the Board of Directors decides on providing option rights to the group\u2019s President and to the members of the Management Team. All option rights granted from the 2016 option program have been marked. OPTION SCHEME 2022On 21 April 2022, the Annual General Meeting of Scanfil plc decided to authorize the Board of Directors to decide on granting stock options rights to key personnel of the Scanfil Group and to decide on the terms and conditions of the maximum amount of 1,200,000 option rights. Based on the authorization, the Board of Directors has on 27 October 2022 decided on general terms and conditions of option plan (\u201cOption plan 2022\u201d) and issuing 1,200,000 option rights. The total amount of the option program is a maximum of 1,200,000 option rights and they are given free of charge. Of these options, 400,000 will be marked with the codes 2022AI and 2022AII, 400,000 2022BI and 2022BII and 400,000 2022CI and 2022CII. The options entitle the holder to subscribe for a maximum of 1,200,000 of the company\u2019s new or existing shares. The option rights whose goals are not met will expire as determined by the Board. The subscription period for option right 2022AI and 2022AII is 1 May 2025 \u2013 30 April 2027, for option right 2022BI and 2022BII 1 May 2026 \u2013 30 April 2028, and for option right 2022CI and 2022CII 1 May 2027 \u2013 30 April 2029. The share subscription price for 2022AI and 2022AII are the Company\u2019s trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2022 \u2013 30 November 2022, for option rights 2022BI and 2022BII the trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2023 \u2013 30 November 2023, and for 2022CI and 2022CII the trading volume weighted by the Company\u2019s average share price on the Nasdaq Helsinki 1 November 2024 \u2013 30 November 2024. The share subscription price is entered in the Company\u2019s reserve for invested non-restricted equity.The board decides on the granting of stock options and all related conditions.On 25 October 2024 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022CI\u201d and \u201c2022CII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022CI and 2022CII is 1 May 2027 \u2013 30 April 2029. The subscription price of option rights 2022CI and 2022CII is the trade volume weighted average price of the Scanfil plc share on Nasdaq Helsinki Ltd during the period of 1\u2013 30 November 2024.On 27 October 2023 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022BI\u201d and \u201c2022BII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022BI and 2022BII is 1 May 2026 \u2013 30 April 2028.On 27 October 2022 Scanfil plc\u2019s Board of Directors decided on granting stock option rights to key personnel of the Scanfil Group. Granted option rights shall be marked as \u201c2022AI\u201d and \u201c2022AII\u201d. Each option right entitles its holder to subscribe for one (1) of the company\u2019s new shares or shares in its possession. The subscription period for option rights 2022AI and 2022AII is 1 May 2026 \u2013 30 April 2027.In 2025, the expense recognition of the option scheme was EUR 413 (268) thousand.In 2025, a total of 40,000 Company\u2019s shares were subscribed under option rights 2019(B). The subscription price of EUR 173,600 of subscriptions made under the option rights has been recognised in the retained earnings. Scanfil transferred 40,000 treasury shares held by the company to subscribers on the basis of the subscriptions made under the option rights.In 2025, a total of 110,000 new shares were subscribed under option rights 2019(C). The subscription price of EUR 810,700 of subscriptions made under the option rights has been recognised in the invested unrestricted equity fund. The shares subscribed with the stock options have been registered with the Trade Register on 17.3. and 5.12.2025.In 2025, a total of 96,500 new shares were subscribed under option rights 2022(AI) and (AII). The subscription price of EUR 590,580 of subscriptions made under the option rights has been recognised in the invested unrestricted equity fund. The shares subscribed with the stock options have been registered with the Trade Register on 29.8. and 5.12.2025.2022CI ja 2022BI ja 2022AI ja Option schemes 31.12.20252022CII2022BII2022AII 2019C 2019BGrant date 25.10.2024 27.10.2023 27.10.2022 25.10.2021 27.10.2020Subscription price (EUR) 7.76 7.81 6.12 7.37 4.34Fair value (EUR) 1.69 1.91 1.22 1.66 1.79Share price at time of granting 7.9 8.04 5.98 7.74 5.16(EUR)Term of validity (years) 4.5 4.5 4.5 4.5 4.51.5.2027-1.5.2026-1.5.2025-1.5.2024-1.5.2023-Subscription period30.4.202930.4.202830.4.202730.4.202630.4.2025Outstanding in the beginning of 364,000 294,000 284,000 220,000 40,000the period, pcsGranted 12,000Forfeited -20,000 -26,000 -6,000Exercised -96,500 -110,000 -40,000Outstanding at the end of the 356,000 268,000 181,500 110,000 0period, pcs", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__45": { "value": "ACCOUNTING PRINCIPLE The Group has two option schemes in place. Option rights are valued at their fair value at the time they were granted and recognised as an expense in the income statement under employee benefits in equal portions during the vesting period. The expense defined at the time the options were granted is based on the group\u2019s estimate of the amount of options assumed to be vested at the end of the vesting period. The fair value of options has been defined based on the Black-Scholes pricing model. Assumptions concerning the final amount of options are updated on each reporting date. Changes in the estimates are recognised in profit or loss. When option rights are exercised, proceeds from share subscriptions, adjusted with potential transaction costs, are entered under equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__48": { "value": "1.5 Other operating expensesOther operating expenses include the following significant items:Other operating expenses, EUR thousand 2025 2024Hired labour 13,075 14,295Subcontracting 1,834 1,391Sales freight 3,134 3,281Energy 4,946 4,554Tools & repair and maintenance of tools 7,377 6,973Rents 1,196 1,560Maintenance expenses 5,378 4,992Travel, marketing and vehicle expenses 2,360 2,422Other employee expenses 4,083 3,981Bought services 8,612 5,341ICT expenses 6,168 4,709Other operating expenses 9,619 5,074Total67,782 58,572During the financial period 2025 and 2024, the company\u2019s main auditor was the auditing company Ernst & Young Oy. Auditor\u2019s remuneration, EUR THOUSAND 2025 2024Audit fees 518 513Sustainability assurance 40 70Auditors statement 2Tax consulting 3Other services 3 27Total565 611Auditing services include EUR 21 thousand fees paid to other auditing companies.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__50": { "value": "During the financial period 2025 and 2024, the company\u2019s main auditor was the auditing company Ernst & Young Oy. Auditor\u2019s remuneration, EUR THOUSAND 2025 2024Audit fees 518 513Sustainability assurance 40 70Auditors statement 2Tax consulting 3Other services 3 27Total565 611Auditing services include EUR 21 thousand fees paid to other auditing companies.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__51": { "value": "1.6 Income taxes ACCOUNTING PRINCIPLE Income taxesThe taxes of the consolidated income statement include taxes based on the results of the group companies and calculated in accordance with local tax laws and tax rates. The taxes in the income statement also include the change in deferred tax assets and liabilities.Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods. The purpose of the company\u2019s management assessment is to identify the company\u2019s tax positions for which the related tax legislation is open to interpretation. An adjustment is recorded on uncertain tax positions identified on the basis of the estimate if it is expected that the tax authorities will challenge the management\u2019s interpretation. The amount of the reservation is based on the estimated final tax cost.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized. Income taxes, EUR THOUSAND 2025 2024Current tax 12,402 11,394Tax expense of previous years 321 8Deferred taxes -2,458 1,073Total 10,266 12,475Reconciliation of tax expense in the income statement and taxes calculated at the tax rate applicable in Finland of 20% (20% in 2024)Income taxes, EUR THOUSAND 2025 2024Earnings before taxes 51,158 51,080Taxes calculated at domestic tax rate 10,232 10,216Different tax rates of foreign subsidiaries -723 -88Tax at source on dividends paid in China 431 482Tax at source on dividends paid in Estonia 2,538 1,113Reversal of withholding tax on unpaid dividends -2,960 -1,590Witholding tax of unpaid dividends 1,620 1,527Reversal of Poland Economic Zone adjustment 419Tax-exempt income from the write-off of contingent consideration -1,980Non-deductible expenses and other items 786 389Taxes from previous years 321 8Taxes in income statement 10,266 12,475Effective tax rate, % 20.1 24.4Tax rate of the parent company, %20.0 20.0Legislation concerning minimum taxation under the OECD Pillar 2 framework has been enacted and brought into force in certain jurisdictions in which the Group operates, and the legislation has been effective since 1 January 2024. The Group applies a temporary mandatory relief to recognizing and disclosing information about deferred tax assets and liabilities arising from Pillar 2 income taxes, as provided in the amendments to IAS 12. The Group\u2019s assessment of potential tax impacts arising from Pillar 2 legislation is based on its most recent reporting and analyses, which take into account the OECD Safe Harbour assumptions and transition regulations. In most of Scanfil\u2019s operating jurisdictions, the effective tax rate clearly exceeds the 15% threshold. Based on the assessments performed, the Group does not expect Pillar 2 legislation to result in any top-up tax for the financial years 2024 or 2025.DEFERRED TAX ASSETS AND LIABILITIESRecognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2025profit and lossincomedifferencesbusinesses 31.12.2025Deferred tax assets:Inventories 975 -523 -60 392Provisions 906 45 12 963Fixed assets 578 129 1 709Rental agreements 6,352 395 -4 6,743Other 1,165 589 -13 9 1,751Losses 3,738 350 4,088Net -6,014 -391 -6,405Total 7,700 595 -13 0 -42 8,240Deferred tax liabilities:Long-term customer -4,135 579 -1,073 126 -4,503relationshipsRental agreements -5,962 -354 -6,316Unpaid dividends -3,095 1,340 -1,755Fixed assets -1,714 34 18 -1,662Other -707 -90 17 132 -648Net 5,962 354 6,316Total -9,650 1,862 17 -1,073 291 -8,568In the 2025 financial statements, Scanfil Oyj recognised a deferred tax asset of EUR 4,088 (3,738) thousand relating to unused tax losses totalling EUR 13,794 (12,718) thousand. Of the available losses eligible for tax purposes, EUR 11,725 (11,942) thousand have an unlimited carry-forward period and EUR 2,069 (776) thousand are subject to a maximum carry-forward period of ten years.Recognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2024profit and lossincomedifferencesbusinesses 31.12.2024Deferred tax assets:Investment grant to Poland 416 -419 3 0Inventories 800 140 36 975Provisions 902 -10 14 906Fixed assets 568 9 1 578Rental agreements 4,941 1,407 4 6,352Other 1,596 -826 28 13 355 1,165Losses 3,164 336 238 3,738Net -4,692 -1 322 -6,014Total 7,694 -686 28 71 593 7,700Deferred tax liabilities:Long-term customer relationships-977 430 51 -3,638 -4,135Rental agreements -4,692 -1,271 -5,962Unpaid dividends -3,159 64 -3,095Fixed assets -1,013 -696 -5 -1,714Other -554 -185 214 307 -488 -707Net 4,692 1,271 5,962Total -5,703 -387 214 353 -4,127 -9,650", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__53": { "value": "ACCOUNTING PRINCIPLE Income taxesThe taxes of the consolidated income statement include taxes based on the results of the group companies and calculated in accordance with local tax laws and tax rates. The taxes in the income statement also include the change in deferred tax assets and liabilities.Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods. The purpose of the company\u2019s management assessment is to identify the company\u2019s tax positions for which the related tax legislation is open to interpretation. An adjustment is recorded on uncertain tax positions identified on the basis of the estimate if it is expected that the tax authorities will challenge the management\u2019s interpretation. The amount of the reservation is based on the estimated final tax cost.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__58": { "value": "deferred tax assets and liabilities.Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods. The purpose of the company\u2019s management assessment is to identify the company\u2019s tax positions for which the related tax legislation is open to interpretation. An adjustment is recorded on uncertain tax positions identified on the basis of the estimate if it is expected that the tax authorities will challenge the management\u2019s interpretation. The amount of the reservation is based on the estimated final tax cost.USE OF ESTIMATESThe management uses its discretion in determining the amount of income taxes and in recognizing deferred tax assets. Deferred tax assets are recognised for taxable losses and for the temporary differences between the taxation values and book values of assets and liabilities. Deferred tax assets are recognised to the extent that the group probably accumulates, according to the assessment by the management, enough taxable income against which the deferred tax assets can be utilized. Income taxes, EUR THOUSAND 2025 2024Current tax 12,402 11,394Tax expense of previous years 321 8Deferred taxes -2,458 1,073Total 10,266 12,475Reconciliation of tax expense in the income statement and taxes calculated at the tax rate applicable in Finland of 20% (20% in 2024)Income taxes, EUR THOUSAND 2025 2024Earnings before taxes 51,158 51,080Taxes calculated at domestic tax rate 10,232 10,216Different tax rates of foreign subsidiaries -723 -88Tax at source on dividends paid in China 431 482Tax at source on dividends paid in Estonia 2,538 1,113Reversal of withholding tax on unpaid dividends -2,960 -1,590Witholding tax of unpaid dividends 1,620 1,527Reversal of Poland Economic Zone adjustment 419Tax-exempt income from the write-off of contingent consideration -1,980Non-deductible expenses and other items 786 389Taxes from previous years 321 8Taxes in income statement 10,266 12,475Effective tax rate, % 20.1 24.4Tax rate of the parent company, %20.0 20.0Legislation concerning minimum taxation under the OECD Pillar 2 framework has been enacted and brought into force in certain jurisdictions in which the Group operates, and the legislation has been effective since 1 January 2024. The Group applies a temporary mandatory relief to recognizing and disclosing information about deferred tax assets and liabilities arising from Pillar 2 income taxes, as provided in the amendments to IAS 12. The Group\u2019s assessment of potential tax impacts arising from Pillar 2 legislation is based on its most recent reporting and analyses, which take into account the OECD Safe Harbour assumptions and transition regulations. In most of Scanfil\u2019s operating jurisdictions, the effective tax rate clearly exceeds the 15% threshold. Based on the assessments performed, the Group does not expect Pillar 2 legislation to result in any top-up tax for the financial years 2024 or 2025.DEFERRED TAX ASSETS AND LIABILITIESRecognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2025profit and lossincomedifferencesbusinesses 31.12.2025Deferred tax assets:Inventories 975 -523 -60 392Provisions 906 45 12 963Fixed assets 578 129 1 709Rental agreements 6,352 395 -4 6,743Other 1,165 589 -13 9 1,751Losses 3,738 350 4,088Net -6,014 -391 -6,405Total 7,700 595 -13 0 -42 8,240Deferred tax liabilities:Long-term customer -4,135 579 -1,073 126 -4,503relationshipsRental agreements -5,962 -354 -6,316Unpaid dividends -3,095 1,340 -1,755Fixed assets -1,714 34 18 -1,662Other -707 -90 17 132 -648Net 5,962 354 6,316Total -9,650 1,862 17 -1,073 291 -8,568In the 2025 financial statements, Scanfil Oyj recognised a deferred tax asset of EUR 4,088 (3,738) thousand relating to unused tax losses totalling EUR 13,794 (12,718) thousand. Of the available losses eligible for tax purposes, EUR 11,725 (11,942) thousand have an unlimited carry-forward period and EUR 2,069 (776) thousand are subject to a maximum carry-forward period of ten years.Recognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2024profit and lossincomedifferencesbusinesses 31.12.2024Deferred tax assets:Investment grant to Poland 416 -419 3 0Inventories 800 140 36 975Provisions 902 -10 14 906Fixed assets 568 9 1 578Rental agreements 4,941 1,407 4 6,352Other 1,596 -826 28 13 355 1,165Losses 3,164 336 238 3,738Net -4,692 -1 322 -6,014Total 7,694 -686 28 71 593 7,700Deferred tax liabilities:Long-term customer relationships-977 430 51 -3,638 -4,135Rental agreements -4,692 -1,271 -5,962Unpaid dividends -3,159 64 -3,095Fixed assets -1,013 -696 -5 -1,714Other -554 -185 214 307 -488 -707Net 4,692 1,271 5,962Total -5,703 -387 214 353 -4,127 -9,650", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__56-1": { "value": "Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods.DEFERRED TAX ASSETS AND LIABILITIESRecognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2025profit and lossincomedifferencesbusinesses 31.12.2025Deferred tax assets:Inventories 975 -523 -60 392Provisions 906 45 12 963Fixed assets 578 129 1 709Rental agreements 6,352 395 -4 6,743Other 1,165 589 -13 9 1,751Losses 3,738 350 4,088Net -6,014 -391 -6,405Total 7,700 595 -13 0 -42 8,240Deferred tax liabilities:Long-term customer -4,135 579 -1,073 126 -4,503relationshipsRental agreements -5,962 -354 -6,316Unpaid dividends -3,095 1,340 -1,755Fixed assets -1,714 34 18 -1,662Other -707 -90 17 132 -648Net 5,962 354 6,316Total -9,650 1,862 17 -1,073 291 -8,568In the 2025 financial statements, Scanfil Oyj recognised a deferred tax asset of EUR 4,088 (3,738) thousand relating to unused tax losses totalling EUR 13,794 (12,718) thousand. Of the available losses eligible for tax purposes, EUR 11,725 (11,942) thousand have an unlimited carry-forward period and EUR 2,069 (776) thousand are subject to a maximum carry-forward period of ten years.Recognisedunder other Recognised through comprehensive Translation Acquired EUR THOUSAND 1.1.2024profit and lossincomedifferencesbusinesses 31.12.2024Deferred tax assets:Investment grant to Poland 416 -419 3 0Inventories 800 140 36 975Provisions 902 -10 14 906Fixed assets 568 9 1 578Rental agreements 4,941 1,407 4 6,352Other 1,596 -826 28 13 355 1,165Losses 3,164 336 238 3,738Net -4,692 -1 322 -6,014Total 7,694 -686 28 71 593 7,700Deferred tax liabilities:Long-term customer relationships-977 430 51 -3,638 -4,135Rental agreements -4,692 -1,271 -5,962Unpaid dividends -3,159 64 -3,095Fixed assets -1,013 -696 -5 -1,714Other -554 -185 214 307 -488 -707Net 4,692 1,271 5,962Total -5,703 -387 214 353 -4,127 -9,650", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__55": { "value": "Deferred tax assets or liabilities are calculated on temporary differences between taxation and financial statements and differences due to group eliminations based on tax rates for the following year confirmed by the reporting date. Temporary differences arise from intercompany profits on inventories, depreciation differences and provisions, among others.Deferred tax liabilities are recognised in full. Deferred tax assets are recognised only when it is probable that receivables can be utilised against the taxable income of future financial periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__59": { "value": "1.7 Earnings per shareACCOUNTING PRINCIPLE Earnings per shareEarnings per share are calculated by dividing the profit for the period attributable to equity holders of the parent company with the weighted average number of outstanding shares during the financial period. For the earnings per share adjusted for the dilution effect, the impact of possible share-based incentive schemes and option rights is taken into account. The exercise of options is not considered when calculating earnings per share if the share subscription price using the option exceeds the average market price of the share during the period.Earnings per share, EUR THOUSAND 2025 2024Net profit for the period attributable to equity holders 40,893 38,606of the parent companyNumber of shares, undiluted (1,000 pcs) 65,314 65,191Earnings per share, undiluted, EUR 0.63 0.59Dilution effect of stock options (1,000 pcs) 225 82Number of shares, diluted (1,000 pcs) 65,539 65,274Earnings per share, diluted, EUR 0.62 0.59", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__60": { "value": "ACCOUNTING PRINCIPLE Earnings per shareEarnings per share are calculated by dividing the profit for the period attributable to equity holders of the parent company with the weighted average number of outstanding shares during the financial period. For the earnings per share adjusted for the dilution effect, the impact of possible share-based incentive schemes and option rights is taken into account. The exercise of options is not considered when calculating earnings per share if the share subscription price using the option exceeds the average market price of the share during the period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__62": { "value": "2.1 Net working capital The company includes the following items in its net working capital: of current assets, inventories, trade receivables and other receivables, advance payments as well as deferred tax assets based on the taxable income for the financial period, and of current liabilities, trade payables and other liabilities as well as deferred tax liabilities based on the taxable income for the financial period.The group monitors on a monthly basis the ratio of net working capital to the turnover for the previous 12 months. Net working capital was 22.3% of net sales, compared to 23.4% at the end of the previous year. Net working capital, EUR THOUSAND 2025 2024Net working capital Inventories 176,451 173,245 Trade receivables 163,012 153,934 Accrued income, other receivables and income tax receivables 17,453 15,592 Advance payments 589 655 Trade payables -127,840 -105,653 Advances received -11,328 -20,226 Accrued expenses, other liabilities and income tax liabilities -40,250 -35,095Total 178,088 182,451Net working capital, % of turnover 22.3 % 23.4 %", "dimensions": { "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__61-1": { "value": "2.1 Net working capital The company includes the following items in its net working capital: of current assets, inventories, trade receivables and other receivables, advance payments as well as deferred tax assets based on the taxable income for the financial period, and of current liabilities, trade payables and other liabilities as well as deferred tax liabilities based on the taxable income for the financial period.The group monitors on a monthly basis the ratio of net working capital to the turnover for the previous 12 months. Net working capital was 22.3% of net sales, compared to 23.4% at the end of the previous year. Net working capital, EUR THOUSAND 2025 2024Net working capital Inventories 176,451 173,245 Trade receivables 163,012 153,934 Accrued income, other receivables and income tax receivables 17,453 15,592 Advance payments 589 655 Trade payables -127,840 -105,653 Advances received -11,328 -20,226 Accrued expenses, other liabilities and income tax liabilities -40,250 -35,095Total 178,088 182,451Net working capital, % of turnover 22.3 % 23.4 %4.7 Financial risk managementIn its business operations, Scanfil Group is exposed to different financial risks. The Group\u2019s treasury operations and financial risks are managed in compliance with the principles approved by the parent company\u2019s Board of Directors. Scanfil\u2019s treasury function, part of the Group\u2019s financial management, provides that financial services and financing transactions are carried out in a manner that enables cost-efficient risk management and optimization of cash flows.CURRENCY RISKScanfil has international operations and is therefore exposed to transaction and translation risks in several currencies. The transaction risk consists 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 into euro.TRANSACTION RISK The Group\u2019s operating currency is the euro. Scanfil\u2019s turnover is mainly generated in EUR, CNY, USD and SEK. Half of the Group\u2019s turnover is generated in the Group\u2019s operating currency.Breakdown of turnover by currencyEUR 57 %EUR 56 %USD 17 %USD 16 %20252024CNY 14 %CNY 15 %SEK 12 % SEK 13 % A significant part of the business is done in local operating currencies, which does therefore not create any transaction risk. In addition to the above currencies, the most significant transaction risk associated with the business concern the Polish zloty. Very little sales revenues are created in local currency in Poland, but the local expenses, such as salaries, taxes, etc. are zloty-denominated. The purpose of currency risk management is to mitigate the uncertainty created by exchange rate fluctuations regarding the Group\u2019s financial results, cash flows and balance sheet. Currency risks can be hedged with forward exchange contracts. The Group\u2019s treasury function monitors that all hedging transactions are carried out in accordance with the Group\u2019s hedging policy.The financial statements as at 31 December 2025 include forward exchange contracts outside hedge accounting with a total nominal value of EUR 163.0 (109.8) million, entered into to hedge accounts receivable and accounts payable. In 2024, the Group also held open EUR/PLN currency forwards designated for hedging purposes with a nominal value of EUR 36.5 million, to which cash flow hedge accounting was applied. The forward contracts matured on 25 September 2025.The net positions associated with financial assets and net working capital are shown below in euros for the main currencies.Transaction risk, EUR THOUSAND 2025Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNCash and cash equivalents 1,789 66 2,045 937 82Trade receivables 168 9,155 3,794 45,593 8,974 514 205 11,975Trade payables -3,468 -9,082 -155 -4,676 -311 -17,647 -4,610 -4,422 -787 -9,918Derivatives 2,838 699 112 -27,709 -3,300 2,897 -3,177Global Cash Pool 234 317 111Net position -228 2,562 162 -770 -201 304 3,109 -1,010 355 -1,039Transaction risk, EUR THOUSAND 2024Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNCash and cash equivalents 74 204 730 3 52Trade receivables 250 8,443 4,045 37,889 6,819 78 414 14,321Trade payables -3,686 -8,804 -144 -3,723 -262 -16,988 -2,904 -3,412 -1 855 -9,051Derivatives 2,814 1,214 -430 -21,377 -3,000 2,548 -6,258Global Cash Pool 205 13,539 21,272Net position -418 926 13,395 -108 21,010 -272 1,645 -786 -1 438 -935Transaction risk: net positionEUR THOUSAND23000180001300080003000-2000 EUR CNY EUR SEK EUR PLN CNY SEK USD USD USD USD SEK EUR PLN EUR EUR USD PLN AUD2025 -228 2,562 162 -770 -201 304 3,109 -1,010 -1,039 3552024 -418 926 13 395 -108 21 010 -272 1 645 -786 -935 -1,438Net position 2025Net position 2024The impact on the group\u2019s result of a change of 10% in the exchange rate of a foreign currency relative to the euro is shown below. Tax consequences have not been considered.Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNChange in currency % +/- 10Year 2025, +/- 23 +/- 256 +/- 16 +/- 77 +/- 20 +/- 30 +/- 311 +/- 101 +/- 35 +/- 104EUR THOUSANDUSD USD SEK EUR PLN EUR EUR USD USD USD EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNChange in currency % +/- 10Year 2024, +/- 42 +/- 93 +/- 1,339 +/- 11 +/- 2,101 +/- 27 +/- 165 +/- 79 +/- 144 +/- 94EUR THOUSANDIn 2024 Scanfil Oyj discontinued EUR/PLN forward contracts of cash flow protection programme that were included in the hedge accounting and closed the open hedges. No fair value changes arose from the program. The impact of a 10% change in the Polish zloty in relation to the currency is EUR +/- 0 (-0) million based on the situation at the end of the year.Translation risk The translation risk consists of the equities of foreign subsidiaries. The policy regarding the translation risk is that equity is not hedged.The Group\u2019s translation position per currency and a sensitivity analysis, presenting the impact of a change of 10% in the exchange rate of a foreign currency, are presented below.Sensitivity analysis +/- 10%Translation risk, EUR THOUSAND 2025 2024 2025 2024CNY 49,875 50,530 +/- 4 987 469 +/- 5 053 005HUF 187 186 +/- 18 659 +/- 18 579PLN 122,938 127,165 +/- 12 293 836 +/- 12 716 497SEK 92,357 79,827 +/- 9 235 708 +/- 7 982 673USD 29,887 20,678 +/- 2 988 734 +/- 2 067 831AUD 3,463 1,924 +/- 346 279 +/- 192 439SGD 259 248 +/- 25 873 +/- 24 766Total 298,966 280,558Interest rate riskThe 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. Interest swaps are used for managing the interest rate risk.The interest rates applicable to the Group\u2019s overdraft facilities and working capital facilities are linked to currency-specific reference rates. The Group\u2019s exposure to interest rate risk related to interest payments on interest-bearing financial liabilities, arising from a one-percentage-point change in reference rates, amounted to EUR 0.5 million at the end of 2025.The Group has a EUR 30.0 million loan maturing in 2027 that is hedged with an interest rate swap. Under the swap agreement, Scanfil pays a fixed interest rate and receives a floating 6-month Euribor rate, which is the reference rate of the hedged loan. In 2025, Scanfil Plc entered into a EUR 50 million loan agreement, of which EUR 25 million was drawn during the financial year. The loan is tied to the 6-month Euribor and matures in 2029. The Group\u2019s financing arrangements include financial covenants requiring that the equity ratio exceeds an agreed threshold and that the ratio of net interest-bearing debt to EBITDA remains below a specified limit. Compliance with the covenant terms is assessed on a quarterly basis. During the financial years 2025 and 2024, the Group complied with all covenant requirements.Credit riskThe Group\u2019s credit risk is associated with the trade receivables from its customers. Overdue trade receivables are regularly monitored at the Group level on a monthly basis. The Group companies are responsible for the credit risks of trade receivables, and they monitor trade receivables on a customer-specific basis in compliance with the Group guidelines. The creditworthiness of new customers is checked, and the customers are only granted normal payment terms. Scanfil monitors the credit rating of its customers. Most of Scanfil\u2019s major customers have a good credit rating. The Group\u2019s management is of the opinion that the company does not have any significant concentration of credit risks. The largest customer\u2019s share of the turnover in 2025 was 13% (13% in 2024), and that of the ten largest customers was 59% (55%). Trade receivables are measured at acquisition cost less the provision of any expected impairment losses. According to IFRS 9, impairment provisions must be recognised on the basis of expected credit losses. A simplified model must be applied to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on the estimated probability of credit losses and historical information. Impairment losses are recorded as expenses in the income statement. At the end of the financial period, the expected credit loss provision stood at EUR 5,427 (1,038) thousand. During the financial period, credit losses recognised from trade receivables were EUR 4.447 (-678) thousand. The credit loss for the period mainly relates to the insolvency of a single customer concerning trade receivables from previous years. The age distribution of trade receivables is shown in note 2.3, \u201cTrade and other receivables.\u201dThe counterparty risk associated with investments in financial markets is managed by only accepting banks with high credit ratings as counterparts.Liquidity riskThe purpose of cash and liquidity management is to concentrate the Group\u2019s management of cash and cash equivalents, thus ensuring efficient use of the funds. The Group has a Multicurrency Global Cash Pool arrangement in place for ensuring the efficient use of cash and cash equivalents. On December 31, 2025, liquid assets stood at EUR 74.7 (48.5 in 2024) million. The Group also has a total of EUR 112.7 million overdraft limits of which EUR 103.2 million was not used at the end of the year. EUR 30.0 million of the limit is due on 1 August 2026 and EUR 50.0 million on 24 May 2026. In addition, EUR 12.4 million of the CNY 180 million working capital facility available to subsidiary Scanfil (Suzhou) Co., Ltd was unutilized at the end of the year. Considering the Group\u2019s balance sheet structure, the liquidity risk is small. The Group\u2019s financing arrangements include usual loan covenant terms. The Group has fulfilled the financing-related covenant terms during the financial periods of 2025 and 2024. Maturity analysis based on debt agreementsThe figures are undiscounted and include the interest payments and repayments of capital based on the agreements.2031\u2013Balance 0\u20136 20262027 2028-2030more than 31.12.2025, EUR THOUSANDsheet value Cash flowmonths year1\u20132 years2\u20135 years5 yearsLoans from financial institutions 45,000 46,564 11,809 11,755 23,000Contignent consideration 426 426 426Holdback arrangement 1,261 1,261 1,261Put/call option liability 3,757 3,757 3,757Finance lease 29,723 32,969 3,910 3,729 6,715 14,184 4,430Overdraft facility 9,501 9,501 9,501Derivatives 88 88 88Derivatives, outside hedge 24accounting Cash flow due -168,033 -151,567 -16,465 Available cash flow 168,008 155,404 12,604Trade payables 127,840 127,840 127,840Total 217,619 222,380 156,983 13,310 29,716 14,184 8,1872030\u2013Balance 0\u20136 20252026 2027-2029more than 31.12.2024, EUR THOUSANDsheet value Cash flowmonths year1\u20132 years2\u20135 years5 yearsLoans from financial institutions 30,000 31,620 5,474 5,399 10,540 10,208Contignent consideration 10,314 10,314 10,314Finance lease 26,985 30,170 3,412 3,187 5,542 11,203 6,826Overdraft facility 12,749 12,749 12,749Interest derivatives 132 132 132Currency derivatives, hedging 126Cash flow due -37,103 -32,127 -4,976Available cash flow 36,974 32,019 4,955Currency derivatives, outside -365hedge accountingCash flow due -109,788 -105,837 -3,952Available cash flow 111,930 107,772 4,159Trade payables 105,653 105,653 105,653Total 185,594 192,653 129,248 8,772 26,396 21,410 6,826Reconciliation of changes in financial liabilities with cash flows from financingChanges not affecting cash flowCash Changes Changes in AcquisitionEUR THOUSAND 1.1.2025flowsin IFRS 16 exchange ratesdate 31.12.2025Long-term loans 20,000 2,500 22,500Short-term loans 22,749 8,186 -981 2,047 32,001Lease liabilities 26,985 -6,231 9,709 -740 29,723Total liabilities in financial operations 69,734 4,455 9,709 -1,722 2,047 84,224Changes not affecting cash flowChanges in Changes in exchange EUR THOUSAND 1.1.2024 Cash flowsIFRS 16 rates 31.12.2024Long-term loans 20,000 20,000Short-term loans 50,413 \u221228,172 509 22,749Lease liabilities 22,554 \u22124,448 4,728 4,152 26,985Total liabilities in financial operations 72,967 \u221212,621 4,728 4,660 69,734", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__63": { "value": "2.2 InventoriesACCOUNTING PRINCIPLE InventoriesInventories are measured at the acquisition cost and net realisable value, whichever is lower. The acquisition cost is determined on a weighted-average basis. The cost of raw materials includes the expenses incurred for purchasing and putting them into storage. The cost of finished goods and work in progress includes raw materials, direct labour costs and other direct expenditure as well as a proportion of fixed costs.The impairment due to obsolescence, based on the management\u2019s estimate of probable net realisable value, is taken into account when determining the value of inventories. The net realisable value is the estimated selling price less sale-related costs.USE OF ESTIMATESPotential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products. Inventories, EUR thousand 2025 2024Materials and supplies 139,095 143,033Work in progress 19,986 18,509Finished goods 17,370 11,702Total 176,451 173,245Impairment losses on inventories during the financial year amounted to EUR 4.7 (2.0) million.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__64": { "value": "ACCOUNTING PRINCIPLE InventoriesInventories are measured at the acquisition cost and net realisable value, whichever is lower. The acquisition cost is determined on a weighted-average basis. The cost of raw materials includes the expenses incurred for purchasing and putting them into storage. The cost of finished goods and work in progress includes raw materials, direct labour costs and other direct expenditure as well as a proportion of fixed costs.The impairment due to obsolescence, based on the management\u2019s estimate of probable net realisable value, is taken into account when determining the value of inventories. The net realisable value is the estimated selling price less sale-related costs.USE OF ESTIMATESPotential obsolescence included in the value of inventories is regularly examined and, if necessary, the value of inventories is depreciated to match their net realisable value. These examinations require estimates on the future demand for products.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__67-1": { "value": "2.3 Trade and other receivablesACCOUNTING PRINCIPLE Trade receivablesTrade receivables are created when Scanfil invoices products and services delivered to customers. The group has approximately 150 active customers, of which the largest customers are Nordic market leaders in their industries. The client companies are spread over several different industries and geographical areas. In general, the business of the Group\u2019s key customers is not particularly sensitive to economic cycles and the life cycles of products are often long. Overdue accounts receivable are regularly monitored and actively collected. The creditworthiness of new customers is checked and only standard payment terms are granted to customers. The general uncertain economic situation has not had a significant impact.Trade receivables are measured at the original invoiced amount. For uncertain receivables, impairment is recognised on the basis of expected credit losses. The Group applies a simplified model approach to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on historical credit-loss data and the assessed probability of future credit losses. Where necessary, the allowance is adjusted on a case-by-case basis if an individual receivable is considered to carry a higher-than-normal credit risk.USE OF ESTIMATES The expected credit losses model involves management judgment and particularly in assessing receivables that are disputed or otherwise credit-impaired.Trade and other receivables, EUR THOUSAND 2025 2024Trade receivables 163,012 153,934Accrued income 8,022 8,066Value-added tax receivables 3,009 2,032Other receivables 1,562 1,321Total 175,604 165,353Age distribution of trade receivables, EUR THOUSAND 2025 2024Unmatured 138,030 128,038Matured1\u201330 days 18,844 18,15531\u201390 days 5,150 2,52191\u2013180 days 1,012 473181\u2013365 days 238 5,605Over 365 days 5,165 179Provision for bad debt -5,427 -1,038Total163,012 153,934EXPECTED CREDIT LOSSESBook value Estimated credit Bad debt 2025, EUR THOUSAND(gross)lossesprovisionUnmatured 138,030 0.01% 9Matured1 - 30 days 18,844 1.0% 18831 - 90 days 5,150 0%91 - 180 days 1,012 2.0% 20181 - 365 days 238 25.0% 60Over 365 days 5,165 99.7% 5,150Total168,439 5,427Book value Estimated credit Bad debt 2024, EUR THOUSAND(gross)lossesprovisionUnmatured 128,038 0.01% 13Matured1 - 30 days 18,155 0.02% 331 - 90 days 2,521 0.4% 1091 - 180 days 473 2.6% 12181 - 365 days 5,605 16.3% 913Over 365 days 179 48.1% 86Total154,972 1,038At the end of the financial period, the credit loss provision recognised for covering uncertain receivables stood at EUR 5,427 (1,038) thousand. Credit losses and impairments on trade receivables were recognized in profit or loss during the financial year at EUR -4,447 (-678) thousand. Impairment losses recognized during the period relate mainly to a single customer\u2019s inability to settle receivables originating from prior financial years. Scanfil Group's credit risk is described in note 4.7.2.4 Trade and other liabilitiesTrade and other payables, EUR thousand 2025 2024Trade payables 127,840 105,653Accrued liabilities 26,849 24,511Advance payments received 11,328 20,226Other creditors 8,910 8,499Total174,926 158,889The most significant items included in accrued liabilities:Employee expenses 16,563 15,308Interests 173 238Financial derivatives 268 149Other accrued liabilities 9,846 8,817Total26,849 24,511Financial itemsACCOUNTING PRINCIPLE Financial assets and liabilitiesThe company classifies the Group\u2019s financial assets as financial assets recognised at amortised cost, financial assets recognised at fair value through profit or loss, or financial assets recognised at fair value in other comprehensive income items. Financial assets are classified based on the purpose of their acquisition, and they are classified at the time of their original acquisition. The classification is based on the company\u2019s business goals and agreement-based cash flows of financial assets, or it is carried out by applying the fair value option in conjunction with the original acquisition. Financial assets recognised at amortized cost mainly consist of trade receivables. Assets classified in this group are valued at amortised cost using the effective interest method. According to the Group\u2019s business model, trade receivables are intended to be maintained in accordance with original agreements, and cash flows related to them and based only on capital and interest are to be collected. Trade receivables are current assets that the company intends to keep for a maximum of 12 months after the end of the reporting period. The carrying amount of current trade receivables is considered to materially correspond to their fair value. The accounting of impairments is described in Note 4.7 \u201cCredit risk\u201d.Financial assets recognised at fair value through profit or loss include financial assets acquired to be held for trading or classified as items recognised at fair value during initial recognition. Financial assets included in this item are non-quoted shares. Investments in non-quoted shares are stated at the lower of historical cost and probable realisable value because their fair values cannot be determined reliably. Quoted shares are measured at fair value, which is the market price of the date of the financial statement. This item also includes derivatives to which hedge accounting does not apply. In the 2025 financial statements, the group had no investments in listed shares.Financial assets entered at fair value in other comprehensive income are derivatives that are subject to hedge accounting.On the date of the financial statements, the group\u2019s financial assets are evaluated to see if there are indications that the value of any of the assets might be impaired.The group\u2019s financial liabilities are recognised at amortised cost.4.1 Cash and cash equivalentsCash and cash equivalents, EUR thousand 2025 2024Cash and cash equivalents 74,657 48,534Total 74,657 48,5344.3 Financial liabilitiesIn 2021, a long-term loan of EUR 30 million was drawn from Nordea Bank Abp. The loan matured on 15 November 2024. The loan was extended by three years, and the extended loan will be repaid semi-annually in instalments of EUR 5 million. The final instalment of the loan is due on 15 November 2027.In 2025, Scanfil Plc signed a long-term loan agreement of EUR 50 million with Nordea Bank Abp, of which EUR 25 million was drawn during the financial year. The loan will be repaid semi-annually in instalments of EUR 6.3 million, and the maturity date of the loan is 30 September 2029.Scanfil Plc has Nordea\u2019s Multicurrency Global Cash Pool available with an overdraft facility of EUR 50 million and SEB\u2019s Liquidity Optimisation facility available with an overdraft of EUR 30 million. In addition, a working capital facility of CNY 180 million granted to subsidiary Scanfil (Suzhou) Co. Ltd. by Nordea Bank AB Shanghai Branch, an AUD 12 million credit facility granted by HSBC Continental Europe Ltd. to SRXGlobal (Australia) Pty Ltd., and a MYR 19 million working capital facility granted to SRXGlobal (Malaysia) Sdn. Bhd.The Group\u2019s financing arrangements include termination covenants related to the equity ratio and the ratio between interest-bearing net liabilities and the operating margin. The terms of the covenants are monitored on a quarterly basis. The Group fulfilled the covenant terms during the financial periods of 2025 and 2024. Financial liabilities, EUR thousand 2025 2024Long term liabilities recognised at amortised costFinancial institutions 22,500 20,000Lease liability 23,001 21,863Long term liabilities at fair value through profit or lossUnpaid contingent purchase price of acquisitions 10,314Put/call option liability 3,757Total 49,258 52,176Short term liabilities recognised at amortised costFinancial institutions 22,500 10,000Drawdowns from credit facilities 9,501 12,749Lease liability 6,722 5,123Short term liabilities at fair value through profit or lossHoldback arrangement 1,261Unpaid contingent purchase price of acquisitions 426Total 40,409 27,8724.4 Book values and fair values of financial assets and liabilitiesFinancial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2025Non-current assetsEquity investments 519 519Current assetsTrade receivables 163,012 163,012Derivatives 131 25 156Cash and cash equivalents 74,657 74,657Total financial assets 131 543 237,669 238,344Non-current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Put/call option liability 3,757 3,757Lease liabilities 23,001 23,001Current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Drawdowns from credit facilities 9,501 9,501Unpaid contingent purchase price of acquisitions 426 426Holdback arrangement 1,261 1,261Lease liabilities 6,722 6,722Derivatives 175 93 268Trade payables 127,840 127,840Total financial liabilities 175 5,537 212,064 217,775The fair values of financial assets and liabilities do not differ from their book values. Financial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2024Non-current assetsEquity investmentsCurrent assetsTrade receivablesDerivatives 85 171 255Cash and cash equivalents 48,534 48,534Total financial assets 85 689 202,468 203,242Non-current financial liabilitiesInterest bearing liabilities 20,000 20,000Unpaid contingent purchase price of acquisitions 10,314 10,314Lease liabilities 21,863 21,863Current financial liabilitiesInterest-bearing liabilities from financial institutions 10,000 10,000Drawdowns from credit facilities 12,749 12,749Lease liabilities 5,123 5,123Derivatives 132 16 149Trade payables 105,653 105,653Total financial liabilities 132 10,330 175,388 185,850The fair values of financial assets and liabilities do not differ from their book values.4.5 Derivative financial instruments and hedge accounting ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss. Interest swapThe Group uses an interest swap to hedge a loan. The purpose of the hedge is to offer protection against interest rate fluctuations related to the variable-rate loan. Through hedging, the interest payments of the variable-rate euro-denominated loan are changed to have a fixed rate. Scanfil pays a fixed rate of 2.53% every quarter, in addition to the bank\u2019s rate. The objective of the hedge is compliant with the Group\u2019s risk management principles.The effectiveness of the hedge can be reliably measured, and the hedge is expected to remain fully effective throughout the validity of the hedge. The terms and conditions of the hedged object and the hedging instrument correspond to each other. Effectiveness is evaluated every quarter, and the hedge has remained effective. The impact of the derivative on results is expected to materialise during the validity of the loan.On December 31, 2025 the rated amount of the interest swap was EUR 20.0 million, and it will expire on November 15, 2027. The fair value of the derivative was EUR -88 thousand, including accumulated interest. The interest flows of the derivative will materialise at the same time as the interest flows of the loan.Forward exchange contractsThe group uses forward exchange contracts for hedging against currency risks. Forward exchange contracts are used both for hedging of forecasted cash flow and for hedging of accounts receivable and accounts payable. In addition, the Group hedges internal loans selectively. The Group applies cash flow hedge accounting to currency derivative contracts made for hedging of forecasted cash flows. Changes in fair value are recognised in other comprehensive income items adjusted for deferred taxes and presented in the fair value reserve under equity. Forward exchange contracts made for hedging of accounts receivable, accounts payable and internal loans are outside hedge accounting. Changes in fair value are immediately recognised through profit or loss.Interest and currency derivativesChanges in fair values (used Nominal Book value, in efficiency EUR THOUSAND Positive Negative Netvalueliabilitiestesting)2025Interest rate swaps -88 -88 20,000 -88 51Forward exchange contracts, 489 -514 -24 168,033 -24outside hedge accountingTotal -112 188,033 -112The Group uses forward exchange contracts for hedging against currency risk and interest rate swaps for managing interest rate risk. Accounts receivable and accounts payable are hedged with forward exchange contracts that are not included in hedge accounting. The table shows the interest rate derivatives at net values.Changes in fair values (used Nominal Book value, in efficiency EUR THOUSAND Positive Negative Netvalueliabilitiestesting)2024Interest rate swaps \u2212132 \u2212132 30,000 \u2212132 \u2212196Forward exchange contracts \u2212126 \u2212126 36,525 \u2212126 \u2212774Forward exchange contracts, 380 \u221215 365 111,367 265outside hedge accountingTotal 107 177,892 7The Group uses forward exchange contracts for hedging against currency risk and interest rate swaps for managing interest rate risk. Accounts receivable and accounts payable are hedged with forward exchange contracts that are not included in hedge accounting. The table shows the interest rate derivatives at net values and currency derivatives at gross values.Hedging item Hedging items Cash flow hedging, Book value, included in balance share of fair Cash flow hedging, EUR THOUSANDliabilitiessheet itemvalue reserve2025 Interest rate swaps 20,000 Financial liabilities -63Total 20,000 -63Hedging items Cash flow hedging, Hedging item value, included in balance share of fair Cash flow hedging, EUR THOUSANDliabilitiessheet itemvalue reserve2024Interest rate swaps 30,000 Financial liabilities \u2212114Forward exchange contracts 68Total 30,000 \u2212464.6 Hierarchy of fair valuesEUR THOUSAND Level 2 Level 32025Assets measured at fair valueRecognised at fair value Equity investments 519 Derivatives 156Liabilities measured at fair valueFinancial liabilities at fair value Derivatives 268 Put/call option liability 3,757 Holdback arrangement 1,261 Contingent consideration 426Liabilities recognised at amortised cost Financing loan 54,501EUR THOUSAND Level 2 Level 32024Assets measured at fair valueRecognised at fair value through profit or lossEquity investments 518Derivatives 255Liabilities measured at fair valueFinancial liabilities at fair value through profit or lossDerivatives 149Contingent consideration 10,314Liabilities recognised at amortised costFinancing loan 42,749The fair values of Tier 2 instruments are to a significant extent based on data that can be observed indirectly (e.g. derived from the prices) for the asset or liability in question. When determining the fair value of these instruments, the group utilises widely accepted measurement models whose input data, however, is significantly based on observable market data. The fair values of Tier 3 instruments are based on input data concerning the asset that are not based on observable market data but significantly on the estimates of the management and their use in widely accepted measurement models. Level 3 items include unlisted equity investments as well as the option liability, holdback consideration, and contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd.There were no transfers between tiers during the financial period.Tier 3 itemsFinancial assets at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 518 529Deductions -10Exchange rate differences 1 0Cost at 31 Dec. 519 518Carrying amount at 31 Dec. 519 518Financial liabilities at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 10,314Additions 5,444 10,314Deductions -10,314Cost at 31 Dec. 5,444 10,314Carrying amount at 31 Dec. 5,444 10,314Financial assets measured at fair value mainly consist of shares held by Scanfil Electronics GmbH in IMG Electronic & Power Systems GmbH and EMS-Electra SRL. Other financial assets measured at fair value include golf club shares and shares in an employee brokerage agency. These are included in financial assets recognised at fair value through profit or loss. In 2025, financial liabilities measured at fair value included the option liability, the holdback consideration, and the contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd, which was written down during the 2025 financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__66": { "value": "2.3 Trade and other receivablesACCOUNTING PRINCIPLE Trade receivablesTrade receivables are created when Scanfil invoices products and services delivered to customers. The group has approximately 150 active customers, of which the largest customers are Nordic market leaders in their industries. The client companies are spread over several different industries and geographical areas. In general, the business of the Group\u2019s key customers is not particularly sensitive to economic cycles and the life cycles of products are often long. Overdue accounts receivable are regularly monitored and actively collected. The creditworthiness of new customers is checked and only standard payment terms are granted to customers. The general uncertain economic situation has not had a significant impact.Trade receivables are measured at the original invoiced amount. For uncertain receivables, impairment is recognised on the basis of expected credit losses. The Group applies a simplified model approach to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on historical credit-loss data and the assessed probability of future credit losses. Where necessary, the allowance is adjusted on a case-by-case basis if an individual receivable is considered to carry a higher-than-normal credit risk.USE OF ESTIMATES The expected credit losses model involves management judgment and particularly in assessing receivables that are disputed or otherwise credit-impaired.Trade and other receivables, EUR THOUSAND 2025 2024Trade receivables 163,012 153,934Accrued income 8,022 8,066Value-added tax receivables 3,009 2,032Other receivables 1,562 1,321Total 175,604 165,353Age distribution of trade receivables, EUR THOUSAND 2025 2024Unmatured 138,030 128,038Matured1\u201330 days 18,844 18,15531\u201390 days 5,150 2,52191\u2013180 days 1,012 473181\u2013365 days 238 5,605Over 365 days 5,165 179Provision for bad debt -5,427 -1,038Total163,012 153,934EXPECTED CREDIT LOSSESBook value Estimated credit Bad debt 2025, EUR THOUSAND(gross)lossesprovisionUnmatured 138,030 0.01% 9Matured1 - 30 days 18,844 1.0% 18831 - 90 days 5,150 0%91 - 180 days 1,012 2.0% 20181 - 365 days 238 25.0% 60Over 365 days 5,165 99.7% 5,150Total168,439 5,427Book value Estimated credit Bad debt 2024, EUR THOUSAND(gross)lossesprovisionUnmatured 128,038 0.01% 13Matured1 - 30 days 18,155 0.02% 331 - 90 days 2,521 0.4% 1091 - 180 days 473 2.6% 12181 - 365 days 5,605 16.3% 913Over 365 days 179 48.1% 86Total154,972 1,038At the end of the financial period, the credit loss provision recognised for covering uncertain receivables stood at EUR 5,427 (1,038) thousand. Credit losses and impairments on trade receivables were recognized in profit or loss during the financial year at EUR -4,447 (-678) thousand. Impairment losses recognized during the period relate mainly to a single customer\u2019s inability to settle receivables originating from prior financial years. Scanfil Group's credit risk is described in note 4.7.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__69-1": { "value": "ACCOUNTING PRINCIPLE Trade receivablesTrade receivables are created when Scanfil invoices products and services delivered to customers. The group has approximately 150 active customers, of which the largest customers are Nordic market leaders in their industries. The client companies are spread over several different industries and geographical areas. In general, the business of the Group\u2019s key customers is not particularly sensitive to economic cycles and the life cycles of products are often long. Overdue accounts receivable are regularly monitored and actively collected. The creditworthiness of new customers is checked and only standard payment terms are granted to customers. The general uncertain economic situation has not had a significant impact.Trade receivables are measured at the original invoiced amount. For uncertain receivables, impairment is recognised on the basis of expected credit losses. The Group applies a simplified model approach to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on historical credit-loss data and the assessed probability of future credit losses. Where necessary, the allowance is adjusted on a case-by-case basis if an individual receivable is considered to carry a higher-than-normal credit risk.Cash and cash equivalents include cash at bank and in hand as well as short-term bank deposits, which can easily be exchanged for an amount known in advance and for which there is little risk of changes in value. Items classified as cash and cash equivalents have a maximum maturity of three months from the time of acquisition. Cash and cash equivalents are included in the item of financial assets recognised at amortized cost.ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__68": { "value": "ACCOUNTING PRINCIPLE Trade receivablesTrade receivables are created when Scanfil invoices products and services delivered to customers. The group has approximately 150 active customers, of which the largest customers are Nordic market leaders in their industries. The client companies are spread over several different industries and geographical areas. In general, the business of the Group\u2019s key customers is not particularly sensitive to economic cycles and the life cycles of products are often long. Overdue accounts receivable are regularly monitored and actively collected. The creditworthiness of new customers is checked and only standard payment terms are granted to customers. The general uncertain economic situation has not had a significant impact.Trade receivables are measured at the original invoiced amount. For uncertain receivables, impairment is recognised on the basis of expected credit losses. The Group applies a simplified model approach to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on historical credit-loss data and the assessed probability of future credit losses. Where necessary, the allowance is adjusted on a case-by-case basis if an individual receivable is considered to carry a higher-than-normal credit risk.USE OF ESTIMATES The expected credit losses model involves management judgment and particularly in assessing receivables that are disputed or otherwise credit-impaired.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__71": { "value": "EXPECTED CREDIT LOSSESBook value Estimated credit Bad debt 2025, EUR THOUSAND(gross)lossesprovisionUnmatured 138,030 0.01% 9Matured1 - 30 days 18,844 1.0% 18831 - 90 days 5,150 0%91 - 180 days 1,012 2.0% 20181 - 365 days 238 25.0% 60Over 365 days 5,165 99.7% 5,150Total168,439 5,427Book value Estimated credit Bad debt 2024, EUR THOUSAND(gross)lossesprovisionUnmatured 128,038 0.01% 13Matured1 - 30 days 18,155 0.02% 331 - 90 days 2,521 0.4% 1091 - 180 days 473 2.6% 12181 - 365 days 5,605 16.3% 913Over 365 days 179 48.1% 86Total154,972 1,038At the end of the financial period, the credit loss provision recognised for covering uncertain receivables stood at EUR 5,427 (1,038) thousand. Credit losses and impairments on trade receivables were recognized in profit or loss during the financial year at EUR -4,447 (-678) thousand. Impairment losses recognized during the period relate mainly to a single customer\u2019s inability to settle receivables originating from prior financial years. Scanfil Group's credit risk is described in note 4.7.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__73": { "value": "2.4 Trade and other liabilitiesTrade and other payables, EUR thousand 2025 2024Trade payables 127,840 105,653Accrued liabilities 26,849 24,511Advance payments received 11,328 20,226Other creditors 8,910 8,499Total174,926 158,889The most significant items included in accrued liabilities:Employee expenses 16,563 15,308Interests 173 238Financial derivatives 268 149Other accrued liabilities 9,846 8,817Total26,849 24,511", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__72": { "value": "2.4 Trade and other liabilitiesTrade and other payables, EUR thousand 2025 2024Trade payables 127,840 105,653Accrued liabilities 26,849 24,511Advance payments received 11,328 20,226Other creditors 8,910 8,499Total174,926 158,889The most significant items included in accrued liabilities:Employee expenses 16,563 15,308Interests 173 238Financial derivatives 268 149Other accrued liabilities 9,846 8,817Total26,849 24,511", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__80-1": { "value": "The recoverable amount of a CGU is based on the value in use of a cash-generating unit, which is the present value of the future cash flows the CGU is expected to accumulate. Determination of the value in use is based on the conditions and expectations in force at the time of testing. Cash flow projections are based on forecasts approved by the management which cover a period of five years, and for the period following that, a growth rate of 2% has been assumed for cash flows. Preparing impairment testing calculations requires estimates of future cash flows. The turnover and profitability assumptions used for the forecasts are based on customer-specific forecasts and the management\u2019s estimates of the development of demand and markets. The weighted average cost of capital (WACC) for the CGU has been used as the discount rate for cash flows. The risk-free interest rate, risk factor (beta) and risk premium parameters used for determining the discount rate of interest are based on information obtained from the market. The risk-free rate is determined by weighting the risk-free rate of each country by its relative share of the cash-generating unit\u2019s result, resulting in a combined risk-free rate that reflects the economic structure of the unit.Based on the impairment tests performed, no need for goodwill impairment was identified. The recoverable amounts of all cash-generating units exceed their carrying amounts.Impairment testingNo depreciation is made of goodwill; instead, goodwill is tested at least annually for possible impairment. Following the Group's reorganization, management has reassessed the identification of cash-generating units (CGU) and goodwill allocation for impairment testing. Effective 1 January 2025, the Group has moved from primarily legal-entity level CGUs to regional CGUs, reflecting the increased integration of operations across markets and alignment with the Group's new management structure, reporting and strategy. This change represents a revision in accounting estimates in accordance with IAS 36 and has been applied prospectively. For the purpose of goodwill reallocation, the Group has apportioned existing goodwill from individual legal entities to their respective regional CGUs based on the domicile of each entity. Comparative information is not presented in these financial statements due to the structural reorganization, but remains available in the previously published financial statements.IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.ACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d and 3.4 \u201dRight-of-use assets\u201d.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__79-1": { "value": "The recoverable amount of a CGU is based on the value in use of a cash-generating unit, which is the present value of the future cash flows the CGU is expected to accumulate. Determination of the value in use is based on the conditions and expectations in force at the time of testing. Cash flow projections are based on forecasts approved by the management which cover a period of five years, and for the period following that, a growth rate of 2% has been assumed for cash flows. Preparing impairment testing calculations requires estimates of future cash flows. The turnover and profitability assumptions used for the forecasts are based on customer-specific forecasts and the management\u2019s estimates of the development of demand and markets. The weighted average cost of capital (WACC) for the CGU has been used as the discount rate for cash flows. The risk-free interest rate, risk factor (beta) and risk premium parameters used for determining the discount rate of interest are based on information obtained from the market. The risk-free rate is determined by weighting the risk-free rate of each country by its relative share of the cash-generating unit\u2019s result, resulting in a combined risk-free rate that reflects the economic structure of the unit.Based on the impairment tests performed, no need for goodwill impairment was identified. The recoverable amounts of all cash-generating units exceed their carrying amounts.Impairment testingNo depreciation is made of goodwill; instead, goodwill is tested at least annually for possible impairment. Following the Group's reorganization, management has reassessed the identification of cash-generating units (CGU) and goodwill allocation for impairment testing. Effective 1 January 2025, the Group has moved from primarily legal-entity level CGUs to regional CGUs, reflecting the increased integration of operations across markets and alignment with the Group's new management structure, reporting and strategy. This change represents a revision in accounting estimates in accordance with IAS 36 and has been applied prospectively. For the purpose of goodwill reallocation, the Group has apportioned existing goodwill from individual legal entities to their respective regional CGUs based on the domicile of each entity. Comparative information is not presented in these financial statements due to the structural reorganization, but remains available in the previously published financial statements.IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__77-1": { "value": "3.1 GoodwillACCOUNTING PRINCIPLEGoodwillBusiness combinations are treated using the acquisition method. Goodwill is recognised at the amount by which the acquisition cost exceeds the group\u2019s share of the value of acquired assets and liabilities at the time of acquisition. Goodwill is created in corporate transactions, and it reflects the value of the acquired business, market share and synergies. The book value of goodwill is tested by impairment testing. The group\u2019s goodwill mainly consists of the acquisition of PartnerTech AB group in 2015, the acquisition of SRXGlobal Pty Ltd in 2024 and the acquisition of ADCO Circuits LLC in 2025.Impairment testingNo depreciation is made of goodwill; instead, goodwill is tested at least annually for possible impairment. Following the Group's reorganization, management has reassessed the identification of cash-generating units (CGU) and goodwill allocation for impairment testing. Effective 1 January 2025, the Group has moved from primarily legal-entity level CGUs to regional CGUs, reflecting the increased integration of operations across markets and alignment with the Group's new management structure, reporting and strategy. This change represents a revision in accounting estimates in accordance with IAS 36 and has been applied prospectively. For the purpose of goodwill reallocation, the Group has apportioned existing goodwill from individual legal entities to their respective regional CGUs based on the domicile of each entity. Comparative information is not presented in these financial statements due to the structural reorganization, but remains available in the previously published financial statements.Goodwill, EUR THOUSAND 2025 2024Cost at 1 Jan. 29,113 7,678Additions 7,937 22,433Exchange rate difference -736 -998Carrying amount at 31 Dec. 36,314 29,113Allocation of goodwill to cash-generating units, EUR THOUSAND 2025Americas 7,859APAC 20,627Central Europe 4,865Northern Europe 2,963Total 36,314Discount rate of cash flows before taxes 2025Americas 12.7 %APAC 13.6 %Central Europe 13.2 %Northern Europe 12.4 %An impairment loss is recognised when the book value of an asset exceeds its recoverable amount. Impairment losses are immediately recognised as expenses in the income statement. Impairment losses recognised for goodwill cannot be later reversed. No goodwill impairment losses were recognised in 2025 and 2024.The recoverable amount of a CGU is based on the value in use of a cash-generating unit, which is the present value of the future cash flows the CGU is expected to accumulate. Determination of the value in use is based on the conditions and expectations in force at the time of testing. Cash flow projections are based on forecasts approved by the management which cover a period of five years, and for the period following that, a growth rate of 2% has been assumed for cash flows. Preparing impairment testing calculations requires estimates of future cash flows. The turnover and profitability assumptions used for the forecasts are based on customer-specific forecasts and the management\u2019s estimates of the development of demand and markets. The weighted average cost of capital (WACC) for the CGU has been used as the discount rate for cash flows. The risk-free interest rate, risk factor (beta) and risk premium parameters used for determining the discount rate of interest are based on information obtained from the market. The risk-free rate is determined by weighting the risk-free rate of each country by its relative share of the cash-generating unit\u2019s result, resulting in a combined risk-free rate that reflects the economic structure of the unit.Based on the impairment tests performed, no need for goodwill impairment was identified. The recoverable amounts of all cash-generating units exceed their carrying amounts.SENSITIVITY ANALYSISA sensitivity analysis was performed for CGUs by changing calculation assumptions. The table below shows the change in assumption that would be required to make the recoverable amount equal to its book value.2025sensitivity analysisChange % unitsDiscount rate after taxesAmericas 2.1 %APAC 6.6 %Central Europe 6.5 %Northern Europe 14.9 %Profitability (EBITDA %)Americas -1.5 %APAC -3.1 %Central Europe -2.9 %Northern Europe -4.4 %Terminal growth rateAmericas -2.1 %APAC -10.0 %Central Europe -9.4 %Northern Europe -24.5 %According to the sensitivity analysis the first impairment loss would take place in CGU Americas if the EBITDA % of the CGU was reduced by 1.5 percentage units or the discount rate was raised by 2.1 percentage units with all other assumptions remaining unchanged. The book value of CGU Americas assets in the sensitivity calculation was EUR 48.2 million.3.2 Other intangible assetsACCOUNTING PRINCIPLEOther intangible assetsIntangible assets are recognised at historical cost in the balance sheet, if the cost can be reliably determined and it is likelythat the financial benefit from the asset benefits the group. Intangible assets are recognised in the income statement using straight-line depreciation within their expected useful life.Other intangible assets include long-term customer relationships, software suites and right to land use of Chinese subsidiaries.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsThe balance sheet value of an asset is always assessed for establishing possible impairment whenever there are any indications that the value of some asset has been impaired. LONG-TERM CUSTOMER RELATIONSHIPSIn connection with the allocation of the purchase price related to the acquisition of PartnerTech AB in 2015, HASEC-Elektronik GmbH in 2019, SRXGlobal Pty Ltd in 2024 and ADCO Circuits LLC in 2025 the group has allocated part of the purchase price to long-term customer relationships. Following the initial recognition, customer relationships are measured at cost less accrued depreciation and impairment. Customer relationships related to the acquisition of PartnerTech AB were fully amortised during 2025.RESEARCH AND DEVELOPMENT COSTSResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.CLOUD SERVICE ARRANGEMENTSThe accounting treatment of cloud service arrangements depends on whether the cloud-based software is classified as an intangible asset or a service contract. Those arrangements in which the company does not have control over the software in question are treated in accounting as service contracts, which give the group the right to use the cloud service provider\u2019s application software during the contract period. The ongoing license fees for the application software, as well as the configuration or customization costs related to the software, are recorded in the income statement when the services are received.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2025 26,718 11,031 5,676 4 43,429Additions 484 19 503Business combinations 4,008 26 4,034Reductions -40 -59 -99Transfers between items 214 -4 210Exchange rate differences 125 -392 47 0 -221Acquisition at 31 Dec. 2025 30,850 11,083 5,923 0 47,856Accumulated depreciations at 1 Jan. 2025 -13,058 -7,044 -3,331 -23,432Depreciations -2,122 -609 -690 -3,420Reductions 40 41 81Exchange rate differences -624 109 47 -468Accumulated depreciations at 31 Dec. 2025 -15,803 -7,504 -3,932 -27,239Carrying amount at 1 Jan. 2025 13,660 3,988 2,345 4 19,997Carrying amount at 31 Dec. 2025 15,047 3,579 1,991 0 20,617IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2024 15,397 10,114 5,420 30,931Additions 593 151 4 748Business combinations 12,127 12,127ReductionsTransfers between items 139 94 233Exchange rate differences -806 185 10 -611Acquisition at 31 Dec. 2024 26,718 11,031 5,676 4 43,429Accumulated depreciations at 1 Jan. 2024 -11,575 -6,214 -2,751 -20,540Depreciations -1,804 -758 -577 -3,140ReductionsExchange rate differences 322 -71 -3 248Accumulated depreciations at 31 Dec. 2024 -13,058 -7,044 -3,331 -23,432Carrying amount at 1 Jan. 2024 3,822 3,900 2,670 10,391Carrying amount at 31 Dec. 2024 13,660 3,988 2,345 4 19,997", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__75-1": { "value": "3.1 GoodwillACCOUNTING PRINCIPLEGoodwillBusiness combinations are treated using the acquisition method. Goodwill is recognised at the amount by which the acquisition cost exceeds the group\u2019s share of the value of acquired assets and liabilities at the time of acquisition. Goodwill is created in corporate transactions, and it reflects the value of the acquired business, market share and synergies. The book value of goodwill is tested by impairment testing. The group\u2019s goodwill mainly consists of the acquisition of PartnerTech AB group in 2015, the acquisition of SRXGlobal Pty Ltd in 2024 and the acquisition of ADCO Circuits LLC in 2025.Impairment testingNo depreciation is made of goodwill; instead, goodwill is tested at least annually for possible impairment. Following the Group's reorganization, management has reassessed the identification of cash-generating units (CGU) and goodwill allocation for impairment testing. Effective 1 January 2025, the Group has moved from primarily legal-entity level CGUs to regional CGUs, reflecting the increased integration of operations across markets and alignment with the Group's new management structure, reporting and strategy. This change represents a revision in accounting estimates in accordance with IAS 36 and has been applied prospectively. For the purpose of goodwill reallocation, the Group has apportioned existing goodwill from individual legal entities to their respective regional CGUs based on the domicile of each entity. Comparative information is not presented in these financial statements due to the structural reorganization, but remains available in the previously published financial statements.Goodwill, EUR THOUSAND 2025 2024Cost at 1 Jan. 29,113 7,678Additions 7,937 22,433Exchange rate difference -736 -998Carrying amount at 31 Dec. 36,314 29,113Allocation of goodwill to cash-generating units, EUR THOUSAND 2025Americas 7,859APAC 20,627Central Europe 4,865Northern Europe 2,963Total 36,314Discount rate of cash flows before taxes 2025Americas 12.7 %APAC 13.6 %Central Europe 13.2 %Northern Europe 12.4 %An impairment loss is recognised when the book value of an asset exceeds its recoverable amount. Impairment losses are immediately recognised as expenses in the income statement. Impairment losses recognised for goodwill cannot be later reversed. No goodwill impairment losses were recognised in 2025 and 2024.The recoverable amount of a CGU is based on the value in use of a cash-generating unit, which is the present value of the future cash flows the CGU is expected to accumulate. Determination of the value in use is based on the conditions and expectations in force at the time of testing. Cash flow projections are based on forecasts approved by the management which cover a period of five years, and for the period following that, a growth rate of 2% has been assumed for cash flows. Preparing impairment testing calculations requires estimates of future cash flows. The turnover and profitability assumptions used for the forecasts are based on customer-specific forecasts and the management\u2019s estimates of the development of demand and markets. The weighted average cost of capital (WACC) for the CGU has been used as the discount rate for cash flows. The risk-free interest rate, risk factor (beta) and risk premium parameters used for determining the discount rate of interest are based on information obtained from the market. The risk-free rate is determined by weighting the risk-free rate of each country by its relative share of the cash-generating unit\u2019s result, resulting in a combined risk-free rate that reflects the economic structure of the unit.Based on the impairment tests performed, no need for goodwill impairment was identified. The recoverable amounts of all cash-generating units exceed their carrying amounts.SENSITIVITY ANALYSISA sensitivity analysis was performed for CGUs by changing calculation assumptions. The table below shows the change in assumption that would be required to make the recoverable amount equal to its book value.2025sensitivity analysisChange % unitsDiscount rate after taxesAmericas 2.1 %APAC 6.6 %Central Europe 6.5 %Northern Europe 14.9 %Profitability (EBITDA %)Americas -1.5 %APAC -3.1 %Central Europe -2.9 %Northern Europe -4.4 %Terminal growth rateAmericas -2.1 %APAC -10.0 %Central Europe -9.4 %Northern Europe -24.5 %According to the sensitivity analysis the first impairment loss would take place in CGU Americas if the EBITDA % of the CGU was reduced by 1.5 percentage units or the discount rate was raised by 2.1 percentage units with all other assumptions remaining unchanged. The book value of CGU Americas assets in the sensitivity calculation was EUR 48.2 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__82": { "value": "ACCOUNTING PRINCIPLEGoodwillBusiness combinations are treated using the acquisition method. Goodwill is recognised at the amount by which the acquisition cost exceeds the group\u2019s share of the value of acquired assets and liabilities at the time of acquisition. Goodwill is created in corporate transactions, and it reflects the value of the acquired business, market share and synergies. The book value of goodwill is tested by impairment testing. The group\u2019s goodwill mainly consists of the acquisition of PartnerTech AB group in 2015, the acquisition of SRXGlobal Pty Ltd in 2024 and the acquisition of ADCO Circuits LLC in 2025.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__81-1": { "value": "ACCOUNTING PRINCIPLEGoodwillBusiness combinations are treated using the acquisition method. Goodwill is recognised at the amount by which the acquisition cost exceeds the group\u2019s share of the value of acquired assets and liabilities at the time of acquisition. Goodwill is created in corporate transactions, and it reflects the value of the acquired business, market share and synergies. The book value of goodwill is tested by impairment testing. The group\u2019s goodwill mainly consists of the acquisition of PartnerTech AB group in 2015, the acquisition of SRXGlobal Pty Ltd in 2024 and the acquisition of ADCO Circuits LLC in 2025.ACCOUNTING PRINCIPLEOther intangible assetsIntangible assets are recognised at historical cost in the balance sheet, if the cost can be reliably determined and it is likelythat the financial benefit from the asset benefits the group. Intangible assets are recognised in the income statement using straight-line depreciation within their expected useful life.Other intangible assets include long-term customer relationships, software suites and right to land use of Chinese subsidiaries.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsThe balance sheet value of an asset is always assessed for establishing possible impairment whenever there are any indications that the value of some asset has been impaired. LONG-TERM CUSTOMER RELATIONSHIPSIn connection with the allocation of the purchase price related to the acquisition of PartnerTech AB in 2015, HASEC-Elektronik GmbH in 2019, SRXGlobal Pty Ltd in 2024 and ADCO Circuits LLC in 2025 the group has allocated part of the purchase price to long-term customer relationships. Following the initial recognition, customer relationships are measured at cost less accrued depreciation and impairment. Customer relationships related to the acquisition of PartnerTech AB were fully amortised during 2025.RESEARCH AND DEVELOPMENT COSTSResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.CLOUD SERVICE ARRANGEMENTSThe accounting treatment of cloud service arrangements depends on whether the cloud-based software is classified as an intangible asset or a service contract. Those arrangements in which the company does not have control over the software in question are treated in accounting as service contracts, which give the group the right to use the cloud service provider\u2019s application software during the contract period. The ongoing license fees for the application software, as well as the configuration or customization costs related to the software, are recorded in the income statement when the services are received.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2025 26,718 11,031 5,676 4 43,429Additions 484 19 503Business combinations 4,008 26 4,034Reductions -40 -59 -99Transfers between items 214 -4 210Exchange rate differences 125 -392 47 0 -221Acquisition at 31 Dec. 2025 30,850 11,083 5,923 0 47,856Accumulated depreciations at 1 Jan. 2025 -13,058 -7,044 -3,331 -23,432Depreciations -2,122 -609 -690 -3,420Reductions 40 41 81Exchange rate differences -624 109 47 -468Accumulated depreciations at 31 Dec. 2025 -15,803 -7,504 -3,932 -27,239Carrying amount at 1 Jan. 2025 13,660 3,988 2,345 4 19,997Carrying amount at 31 Dec. 2025 15,047 3,579 1,991 0 20,617", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__85": { "value": "3.2 Other intangible assetsACCOUNTING PRINCIPLEOther intangible assetsIntangible assets are recognised at historical cost in the balance sheet, if the cost can be reliably determined and it is likelythat the financial benefit from the asset benefits the group. Intangible assets are recognised in the income statement using straight-line depreciation within their expected useful life.Other intangible assets include long-term customer relationships, software suites and right to land use of Chinese subsidiaries.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsThe balance sheet value of an asset is always assessed for establishing possible impairment whenever there are any indications that the value of some asset has been impaired. LONG-TERM CUSTOMER RELATIONSHIPSIn connection with the allocation of the purchase price related to the acquisition of PartnerTech AB in 2015, HASEC-Elektronik GmbH in 2019, SRXGlobal Pty Ltd in 2024 and ADCO Circuits LLC in 2025 the group has allocated part of the purchase price to long-term customer relationships. Following the initial recognition, customer relationships are measured at cost less accrued depreciation and impairment. Customer relationships related to the acquisition of PartnerTech AB were fully amortised during 2025.RESEARCH AND DEVELOPMENT COSTSResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.CLOUD SERVICE ARRANGEMENTSThe accounting treatment of cloud service arrangements depends on whether the cloud-based software is classified as an intangible asset or a service contract. Those arrangements in which the company does not have control over the software in question are treated in accounting as service contracts, which give the group the right to use the cloud service provider\u2019s application software during the contract period. The ongoing license fees for the application software, as well as the configuration or customization costs related to the software, are recorded in the income statement when the services are received.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2025 26,718 11,031 5,676 4 43,429Additions 484 19 503Business combinations 4,008 26 4,034Reductions -40 -59 -99Transfers between items 214 -4 210Exchange rate differences 125 -392 47 0 -221Acquisition at 31 Dec. 2025 30,850 11,083 5,923 0 47,856Accumulated depreciations at 1 Jan. 2025 -13,058 -7,044 -3,331 -23,432Depreciations -2,122 -609 -690 -3,420Reductions 40 41 81Exchange rate differences -624 109 47 -468Accumulated depreciations at 31 Dec. 2025 -15,803 -7,504 -3,932 -27,239Carrying amount at 1 Jan. 2025 13,660 3,988 2,345 4 19,997Carrying amount at 31 Dec. 2025 15,047 3,579 1,991 0 20,617IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2024 15,397 10,114 5,420 30,931Additions 593 151 4 748Business combinations 12,127 12,127ReductionsTransfers between items 139 94 233Exchange rate differences -806 185 10 -611Acquisition at 31 Dec. 2024 26,718 11,031 5,676 4 43,429Accumulated depreciations at 1 Jan. 2024 -11,575 -6,214 -2,751 -20,540Depreciations -1,804 -758 -577 -3,140ReductionsExchange rate differences 322 -71 -3 248Accumulated depreciations at 31 Dec. 2024 -13,058 -7,044 -3,331 -23,432Carrying amount at 1 Jan. 2024 3,822 3,900 2,670 10,391Carrying amount at 31 Dec. 2024 13,660 3,988 2,345 4 19,997", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__88-1": { "value": "ACCOUNTING PRINCIPLEOther intangible assetsIntangible assets are recognised at historical cost in the balance sheet, if the cost can be reliably determined and it is likelythat the financial benefit from the asset benefits the group. Intangible assets are recognised in the income statement using straight-line depreciation within their expected useful life.Other intangible assets include long-term customer relationships, software suites and right to land use of Chinese subsidiaries.THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsThe balance sheet value of an asset is always assessed for establishing possible impairment whenever there are any indications that the value of some asset has been impaired. LONG-TERM CUSTOMER RELATIONSHIPSIn connection with the allocation of the purchase price related to the acquisition of PartnerTech AB in 2015, HASEC-Elektronik GmbH in 2019, SRXGlobal Pty Ltd in 2024 and ADCO Circuits LLC in 2025 the group has allocated part of the purchase price to long-term customer relationships. Following the initial recognition, customer relationships are measured at cost less accrued depreciation and impairment. Customer relationships related to the acquisition of PartnerTech AB were fully amortised during 2025.RESEARCH AND DEVELOPMENT COSTSResearch and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.CLOUD SERVICE ARRANGEMENTSThe accounting treatment of cloud service arrangements depends on whether the cloud-based software is classified as an intangible asset or a service contract. Those arrangements in which the company does not have control over the software in question are treated in accounting as service contracts, which give the group the right to use the cloud service provider\u2019s application software during the contract period. The ongoing license fees for the application software, as well as the configuration or customization costs related to the software, are recorded in the income statement when the services are received.Other Other intangible assets, Customer Intangible long-term Advance Intangible EUR THOUSANDrelationshipsrightsexpensespaymentsassets totalAcquisition at 1 Jan. 2025 26,718 11,031 5,676 4 43,429Additions 484 19 503Business combinations 4,008 26 4,034Reductions -40 -59 -99Transfers between items 214 -4 210Exchange rate differences 125 -392 47 0 -221Acquisition at 31 Dec. 2025 30,850 11,083 5,923 0 47,856Accumulated depreciations at 1 Jan. 2025 -13,058 -7,044 -3,331 -23,432Depreciations -2,122 -609 -690 -3,420Reductions 40 41 81Exchange rate differences -624 109 47 -468Accumulated depreciations at 31 Dec. 2025 -15,803 -7,504 -3,932 -27,239Carrying amount at 1 Jan. 2025 13,660 3,988 2,345 4 19,997Carrying amount at 31 Dec. 2025 15,047 3,579 1,991 0 20,617IMPAIRMENT The balance sheet values of fixed assets are assessed for establishing possible impairment on the balance sheet date and whenever there are any indications that the value of some asset has been impaired. The recoverable amount for the asset in question is assessed in the impairment tests. The recoverable amount is the fair value of the asset less its disposal costs, or its value of use, whichever is higher. An impairment loss is recognised in the income statement, if the book value of an asset exceeds its recoverable amount. The impairment loss is included in the income statement item Depreciation, amortisation and impairment. An impairment loss related to property, plant and equipment is reversed if there has been a material change in the estimates used to determine the recoverable amount. An impairment loss is only reversed up to the asset\u2019s book value which it would have net of depreciation, if no impairment loss had been recognised in earlier years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__91-1": { "value": "THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsACCOUNTING PRINCIPLEPrroperty, plant and equipmentThe main items included in this category are buildings, machinery, equipment, fixtures and fittings. They are stated in the balance sheet at historical cost less depreciation and any impairment losses. Depreciation is calculated from historical cost on a straight-line basis over the expected useful lives of the assets. No depreciation is made for land areas. The repair and maintenance costs of tangible fixed assets are recognised through profit or loss.The residual values and useful lives of assets are reviewed annually and adjusted, if appropriate, to indicate changes in expected financial benefits. An item of property, plant and equipment will no longer be depreciated when such an item is considered as being held for sale in accordance with IFRS 5, \u201cNon-current Assets Held for Sale and Discontinued Operations\u201d.THE DEPRECIATION PERIODS ARE:Buildings and structures 10\u201325 yearsMachinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsRegarding machinery and equipment, a depreciation period of 8\u201310 years is generally used for heavy machinery (such as sheet metalwork centers) and production lines (such as surface mounting lines). Otherwise, the depreciation period for machinery and equipment is usually five years. Production tools are depreciated over three years. The capital gains from property, plant and equipment are included in other operating income while the corresponding capital losses are included in other operating expenses. Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet.IMPAIRMENT The principle for determining impairment is shown in note 3.2, \u201cOther intangible assets\u201d.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__87-1": { "value": "THE DEPRECIATION PERIODS ARE: Long-term customer relationships 10 yearsIntangible rights 3\u201310 yearsOther intangible assets 3\u201310 yearsRight to land use in China 50 yearsOther Advance payments Property, plant and equipment, Buildings and Machinery and tangible and constructions Tangible EUR THOUSAND Landconstructionsequipmentsassetsin progressassets totalAcquisition cost at 1 Jan. 2025 1,063 30,893 133,268 1,317 5,485 172,026Additions 230 10,240 106 3,091 13,667Business combination 1,006 41 1,047Deductions -1,994 -1,994Transfers between items 1,140 2,183 2 -3,710 -385Exchange rate differences 8 -616 -3,839 10 -102 -4,538Acquisition cost at 31 Dec. 2025 1,071 31,647 140,864 1,435 4,805 179,823Accumulated depreciations at 1 Jan. 2025 -20,372 -82,659 -621 -103,653Depreciations -1,416 -11,967 -109 -13,492Deductions 1,640 1,640Exchange rate differences 518 3,006 -41 -25 3,458Accumulated depreciations at 31 Dec. -21,270 -89,980 -771 -25 -112,0462025Carrying amount at 1 Jan. 2025 1,063 10,522 50,609 696 5,485 68,374Carrying amount at 31 Dec. 2025 1,071 10,378 50,884 665 4,780 67,777Other Advance payments Property, plant and equipment, Buildings and Machinery and tangible and constructions Tangible EUR THOUSAND Landconstructionsequipmentsassetsin progressassets totalAcquisition cost at 1 Jan. 2024 1,053 30,107 119,985 983 3,163 155,290Additions 224 7,494 326 6,476 14,520Business combination 3,439 3,439Deductions -3,240 -3,240Transfers between items 72 3,822 15 -4,171 -263Exchange rate differences 10 491 1,769 -7 17 2,280Acquisition cost at 31 Dec. 2024 1,063 30,893 133,268 1,317 5,485 172,026Accumulated depreciations at 1 Jan. 2024 -18,625 -73,426 -543 -92,593Depreciations -1,444 -11,451 -135 -13,030Deductions 3,246 3,246Exchange rate differences -303 -1,029 57 -1,276Accumulated depreciations at 31 Dec. 2024 -20,372 -82,659 -621 -103,653Carrying amount at 1 Jan. 2024 1,053 11,482 46,559 441 3,163 62,697Carrying amount at 31 Dec. 2024 1,063 10,522 50,609 696 5,485 68,3743.5 Depreciation, amortisation and impairmentACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d and 3.4 \u201dRight-of-use assets\u201d. Depreciation and amortisationDepreciation by asset class, EUR thousand 2025 2024Intangible assetsIntangible rights 609 758Other long-term expenses 690 577Long-term customer relationships 2,122 1,804Total 3,420 3,140Property, plant and equipmentBuildings 1,416 1,444Machinery and equipment 11,967 11,451Other tangible assets 109 135Total13,492 13,030Right-of-use-assetsBuildings 5,988 4,377Machinery and equipment 741 563Total6,729 4,940Total depreciation 23,641 21,110", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__93": { "value": "Research and development costs are recognised as expenses through profit or loss. Development costs as per IAS 38 Intangible Assets are capitalised and amortised over their useful lives. The group has no capitalised development costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__97": { "value": "3.3 Property, plant and equipmentACCOUNTING PRINCIPLEPrroperty, plant and equipmentThe main items included in this category are buildings, machinery, equipment, fixtures and fittings. They are stated in the balance sheet at historical cost less depreciation and any impairment losses. Depreciation is calculated from historical cost on a straight-line basis over the expected useful lives of the assets. No depreciation is made for land areas. The repair and maintenance costs of tangible fixed assets are recognised through profit or loss.The residual values and useful lives of assets are reviewed annually and adjusted, if appropriate, to indicate changes in expected financial benefits. An item of property, plant and equipment will no longer be depreciated when such an item is considered as being held for sale in accordance with IFRS 5, \u201cNon-current Assets Held for Sale and Discontinued Operations\u201d.THE DEPRECIATION PERIODS ARE:Buildings and structures 10\u201325 yearsMachinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsRegarding machinery and equipment, a depreciation period of 8\u201310 years is generally used for heavy machinery (such as sheet metalwork centers) and production lines (such as surface mounting lines). Otherwise, the depreciation period for machinery and equipment is usually five years. Production tools are depreciated over three years. The capital gains from property, plant and equipment are included in other operating income while the corresponding capital losses are included in other operating expenses. Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet.IMPAIRMENT The principle for determining impairment is shown in note 3.2, \u201cOther intangible assets\u201d.Other Advance payments Property, plant and equipment, Buildings and Machinery and tangible and constructions Tangible EUR THOUSAND Landconstructionsequipmentsassetsin progressassets totalAcquisition cost at 1 Jan. 2025 1,063 30,893 133,268 1,317 5,485 172,026Additions 230 10,240 106 3,091 13,667Business combination 1,006 41 1,047Deductions -1,994 -1,994Transfers between items 1,140 2,183 2 -3,710 -385Exchange rate differences 8 -616 -3,839 10 -102 -4,538Acquisition cost at 31 Dec. 2025 1,071 31,647 140,864 1,435 4,805 179,823Accumulated depreciations at 1 Jan. 2025 -20,372 -82,659 -621 -103,653Depreciations -1,416 -11,967 -109 -13,492Deductions 1,640 1,640Exchange rate differences 518 3,006 -41 -25 3,458Accumulated depreciations at 31 Dec. -21,270 -89,980 -771 -25 -112,0462025Carrying amount at 1 Jan. 2025 1,063 10,522 50,609 696 5,485 68,374Carrying amount at 31 Dec. 2025 1,071 10,378 50,884 665 4,780 67,777In 2025 gross investments in tangible and intangible assets totalled EUR 14.3 (15.6) million, which is 1.8% (2.0%) of net sales. The majority of investments were directed to increasing manufacturing capacity and replacement investments in Malaysia, the United States and China. The remaining investments were focused on productivity development and replacement investments in other factories.Other Advance payments Property, plant and equipment, Buildings and Machinery and tangible and constructions Tangible EUR THOUSAND Landconstructionsequipmentsassetsin progressassets totalAcquisition cost at 1 Jan. 2024 1,053 30,107 119,985 983 3,163 155,290Additions 224 7,494 326 6,476 14,520Business combination 3,439 3,439Deductions -3,240 -3,240Transfers between items 72 3,822 15 -4,171 -263Exchange rate differences 10 491 1,769 -7 17 2,280Acquisition cost at 31 Dec. 2024 1,063 30,893 133,268 1,317 5,485 172,026Accumulated depreciations at 1 Jan. 2024 -18,625 -73,426 -543 -92,593Depreciations -1,444 -11,451 -135 -13,030Deductions 3,246 3,246Exchange rate differences -303 -1,029 57 -1,276Accumulated depreciations at 31 Dec. 2024 -20,372 -82,659 -621 -103,653Carrying amount at 1 Jan. 2024 1,053 11,482 46,559 441 3,163 62,697Carrying amount at 31 Dec. 2024 1,063 10,522 50,609 696 5,485 68,374In 2024 gross investments in tangible and intangible assets totalled EUR 15.6 (22.2) million, which is 2.0% (2.5%) of net sales. Most of the investments were to increase production capacity and replacement investments in Germany, Poland and China , where investment was also done to solar power production capacity. Rest of the investments focused at IT and general improvement of factories.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__100": { "value": "ACCOUNTING PRINCIPLEPrroperty, plant and equipmentThe main items included in this category are buildings, machinery, equipment, fixtures and fittings. They are stated in the balance sheet at historical cost less depreciation and any impairment losses. Depreciation is calculated from historical cost on a straight-line basis over the expected useful lives of the assets. No depreciation is made for land areas. The repair and maintenance costs of tangible fixed assets are recognised through profit or loss.The residual values and useful lives of assets are reviewed annually and adjusted, if appropriate, to indicate changes in expected financial benefits. An item of property, plant and equipment will no longer be depreciated when such an item is considered as being held for sale in accordance with IFRS 5, \u201cNon-current Assets Held for Sale and Discontinued Operations\u201d.THE DEPRECIATION PERIODS ARE:Buildings and structures 10\u201325 yearsMachinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsRegarding machinery and equipment, a depreciation period of 8\u201310 years is generally used for heavy machinery (such as sheet metalwork centers) and production lines (such as surface mounting lines). Otherwise, the depreciation period for machinery and equipment is usually five years. Production tools are depreciated over three years. The capital gains from property, plant and equipment are included in other operating income while the corresponding capital losses are included in other operating expenses. Government grants related to tangible and intangible assets are deducted from an asset\u2019s acquisition cost, and the net acquisition cost is capitalised on the balance sheet.IMPAIRMENT The principle for determining impairment is shown in note 3.2, \u201cOther intangible assets\u201d.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__102-1": { "value": "3.4 Right-of-use assetsACCOUNTING PRINCIPLE When an agreement enters into force, the group will determine whether it is a lease agreement or whether it includes a lease agreement. An agreement is a lease agreement or includes a lease agreement if it provides the right to control the use of a specific asset item for compensation for a specific period. THE GROUP AS A LESSEE The Group recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use asset is initially measured at the original acquisition cost, including an amount equal to the original valuation of the lease liability, rents paid until the start date of the agreement and expenses for returning the right-of-use asset to its original state, less any rent incentives received. The group leases production and office facilities. A typical lease for production facilities covers five to eight years. Eight of the Group\u2019s 12 production plants operate in leased premises. Some lease agreements include options to extend the lease period or to terminate the agreement before the end of the lease period. When a lease period starts, the group assesses whether it is reasonably certain to exercise different options. The group will reassess whether it is reasonably certain to exercise different options if there are changes in circumstances under its control or if significant event takes place. The group has recognised extension options based on lease agreements totalling two to four years. In addition, the group has lease agreements on cars and other vehicles (mainly forklifts) and equipment. Lease agreements typically cover one to four years. With regard to vehicle leases, the group processes components other than lease agreement components as separate, including servicing. Right-of-use asset items is subsequently depreciated using straight-line method, starting from the commencement date of the lease agreement until the end of the lease period or until the end of the expected useful life of each right-of-use asset, depending on which is shorter. The expected useful life of each right-of-use asset is determined using the same principles that are used to determine the depreciation periods of owned properties and equipment. In addition, right-of-use asset is reduced by impairment losses, if any, and adjustments resulting from the remeasurement of the lease liability. The lease liability is recognised at the current value of upcoming rents using the interest rate of incremental borrowing rate as the discount rate, in which case the value of the right-of-use asset corresponds with the amount of the lease liability on the commencement date of the lease agreement. The lease liability is measured using the effective interest method. Lease liability is remeasured if there are changes in upcoming rents due to changes in index or interest rates, if the estimated residual value guarantee to be paid changes, or if the estimate of exercising the extension or termination option changes. When lease liability is remeasured as described above, the book value of the right-of-use asset will be adjusted correspondingly or the impact of the change will be recognised through profit and loss, provided that the book value of the right-of-use asset has decreased to zero.SHORT-TERM LEASE AGREEMENTS AND LEASES OF LOW-VALUE ASSETSThe group applies recognition exemptions concerning short-term lease agreements of at most 12 months and assets with a low value of at most EUR 5,000. As an exception to the application of exemptions, the exemption of 12 months does not apply to leasing vehicles. Expenses related to short-term lease agreements and asset items with a low value are recognised on a straight-line basis in other operating expenses over the lease period. Buildings and Machinery and EUR THOUSANDconstructionsequipment Tangible assets totalAcquisition cost at 1 Jan. 2025 44,282 3,323 47,605Additions 7,322 636 7,958Business combinations 1,907 1,907Deductions -460 -460Exchange rate differences -524 33 -491Acquisition cost at 31 Dec. 2025 52,527 3,992 56,519Accumulated depreciations at 1 Jan. 2025 -18,896 -2,178 -21,073Depreciations -5,988 -741 -6,729DeductionsExchange rate differences 170 -35 135Accumulated depreciations at 31 Dec. 2025 -24,714 -2,953 -27,667Carrying amount at 1 Jan. 2025 25,386 1,145 26,532Carrying amount at 31 Dec. 2025 27,813 1,039 28,852Buildings and Machinery and EUR THOUSANDconstructionsequipment Tangible assets totalAcquisition cost at 1 Jan. 2024 36,627 2,364 38,991Additions 4,166 947 5,113Business combinations 3,332 3,332Deductions -277 -277Exchange rate differences 434 12 446Acquisition cost at 31 Dec. 2024 44,282 3,323 47,605Accumulated depreciations at 1 Jan. 2024 -14,631 -1,744 -16,375Depreciations -4,377 -563 -4,940Deductions 259 125 385Exchange rate differences -146 4 -143Accumulated depreciations at 31 Dec. 2024 -18,896 -2,178 -21,073Carrying amount at 1 Jan. 2024 21,996 620 22,616Carrying amount at 31 Dec. 2024 25,386 1,145 26,532Lease liabilities, EUR THOUSAND 2025 2024Maturity analysis \u2013 contractual undiscounted cash flowsWithin one year 7,639 6,599In one to two years 20,899 16,745More than five years 4,430 6,826Total 32,969 30,170Carrying amount of lease liabilities at the end of the financial year, EUR THOUSAND 2025 2024Long-term liabilities 23,001 21,863Short-term liabilities 6,722 5,123Total 29,723 26,985Amounts recognised in profit and loss, EUR THOUSAND 2025 2024Interest on lease liabilities 1,227 1,094Expenses relating to short-term leases 174 153Expenses relating to leases of low-value assets, excluding 106 91short-term leases of low-value assetsTotal 1,507 1,3384.4 Book values and fair values of financial assets and liabilitiesFinancial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2025Non-current assetsEquity investments 519 519Current assetsTrade receivables 163,012 163,012Derivatives 131 25 156Cash and cash equivalents 74,657 74,657Total financial assets 131 543 237,669 238,344Non-current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Put/call option liability 3,757 3,757Lease liabilities 23,001 23,001Current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Drawdowns from credit facilities 9,501 9,501Unpaid contingent purchase price of acquisitions 426 426Holdback arrangement 1,261 1,261Lease liabilities 6,722 6,722Derivatives 175 93 268Trade payables 127,840 127,840Total financial liabilities 175 5,537 212,064 217,775The fair values of financial assets and liabilities do not differ from their book values. Financial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2024Non-current assetsEquity investmentsCurrent assetsTrade receivablesDerivatives 85 171 255Cash and cash equivalents 48,534 48,534Total financial assets 85 689 202,468 203,242Non-current financial liabilitiesInterest bearing liabilities 20,000 20,000Unpaid contingent purchase price of acquisitions 10,314 10,314Lease liabilities 21,863 21,863Current financial liabilitiesInterest-bearing liabilities from financial institutions 10,000 10,000Drawdowns from credit facilities 12,749 12,749Lease liabilities 5,123 5,123Derivatives 132 16 149Trade payables 105,653 105,653Total financial liabilities 132 10,330 175,388 185,850The fair values of financial assets and liabilities do not differ from their book values.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__103": { "value": "ACCOUNTING PRINCIPLE When an agreement enters into force, the group will determine whether it is a lease agreement or whether it includes a lease agreement. An agreement is a lease agreement or includes a lease agreement if it provides the right to control the use of a specific asset item for compensation for a specific period. THE GROUP AS A LESSEE The Group recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use asset is initially measured at the original acquisition cost, including an amount equal to the original valuation of the lease liability, rents paid until the start date of the agreement and expenses for returning the right-of-use asset to its original state, less any rent incentives received. The group leases production and office facilities. A typical lease for production facilities covers five to eight years. Eight of the Group\u2019s 12 production plants operate in leased premises. Some lease agreements include options to extend the lease period or to terminate the agreement before the end of the lease period. When a lease period starts, the group assesses whether it is reasonably certain to exercise different options. The group will reassess whether it is reasonably certain to exercise different options if there are changes in circumstances under its control or if significant event takes place. The group has recognised extension options based on lease agreements totalling two to four years. In addition, the group has lease agreements on cars and other vehicles (mainly forklifts) and equipment. Lease agreements typically cover one to four years. With regard to vehicle leases, the group processes components other than lease agreement components as separate, including servicing. Right-of-use asset items is subsequently depreciated using straight-line method, starting from the commencement date of the lease agreement until the end of the lease period or until the end of the expected useful life of each right-of-use asset, depending on which is shorter. The expected useful life of each right-of-use asset is determined using the same principles that are used to determine the depreciation periods of owned properties and equipment. In addition, right-of-use asset is reduced by impairment losses, if any, and adjustments resulting from the remeasurement of the lease liability. The lease liability is recognised at the current value of upcoming rents using the interest rate of incremental borrowing rate as the discount rate, in which case the value of the right-of-use asset corresponds with the amount of the lease liability on the commencement date of the lease agreement. The lease liability is measured using the effective interest method. Lease liability is remeasured if there are changes in upcoming rents due to changes in index or interest rates, if the estimated residual value guarantee to be paid changes, or if the estimate of exercising the extension or termination option changes. When lease liability is remeasured as described above, the book value of the right-of-use asset will be adjusted correspondingly or the impact of the change will be recognised through profit and loss, provided that the book value of the right-of-use asset has decreased to zero.SHORT-TERM LEASE AGREEMENTS AND LEASES OF LOW-VALUE ASSETSThe group applies recognition exemptions concerning short-term lease agreements of at most 12 months and assets with a low value of at most EUR 5,000. As an exception to the application of exemptions, the exemption of 12 months does not apply to leasing vehicles. Expenses related to short-term lease agreements and asset items with a low value are recognised on a straight-line basis in other operating expenses over the lease period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__107": { "value": "3.6 Acquired businessesACCOUNTING PRINCIPLE The determination principles are shown in note 3.1 \u201cGoodwill\u201d, 3.2 \u201cOther intangible assets\u201d, 3.3 \u201cTangible assets\u201d, 3.4 \u201dRight-of-use assets\u201d and 4. \"Capital structure\".BUSINESSES ACQUIRED DURING THE FINANCIAL YEAR 1 JANUARY\u201331 DECEMBER 2025Scanfil acquired 80% of ADCO Circuits LLC (formerly known as ADCO Circuits Inc.) (\u201cADCO\u201d), an Electronics Manufacturing Service company based in the Greater Detroit area, the USA. The President of ADCO, Marc Damman, will retain 20% of the shares in ADCO. This strategic acquisition accelerates Scanfil\u2019s growth in the Americas region and the Aerospace & Defense industry, where ADCO generates 37% of its turnover. Trailing twelve months (1 December 2024 \u2013 30 November 2025), ADCO\u2019s turnover was USD 35.2 million, with an EBIT of USD 4.0 million, and an EBIT margin of 11.3%.Scanfil entered into symmetrical put and call options over the remaining non-controlling interest (NCI) shares in ADCO Circuits LLC. As a result, the remaining ownership interests were treated as if they were already acquired for consolidation purposes, and no non-controlling interest was recognized at the acquisition date. A financial liability is recognized for the obligation to acquire the remaining shares and is measured at the fair value of the expected exercise amount. In the purchase price allocation, the consideration transferred includes the fair value of the amount payable upon exercise of the NCI put to the non-controlling shareholders. The purchase price was EUR 18.5 million including option liability (EUR 3.8 million) as well as the holdback liability (EUR 1.3 million) and unpaid contingent consideration (EUR 0.5 million).From the purchase price EUR 4.0 million was allocated to long-term customer relationships, where net deferred tax liabilities were EUR 1.1 million and EUR 7.9 million was recognized in unallocated goodwill. The goodwill arising from the acquisition mainly relates to ADCO\u2019s electronics and box build manufacturing capabilities, expected synergies in material sourcing and cross-selling sales opportunities.ADCO Circuits LLC has been consolidated into Scanfil Group as of 10 December 2025. The effect on the Group's turnover for the reporting period was EUR 2.1 million and the operating profit (EBIT) EUR 0.0 million. If ADCO had been consolidated on January 1, 2025, Scanfil's turnover for 2025 would have been EUR 827.9 million and operating profit EUR 56.6 million.EUR thousand Note Booked valueTangible assets 3.3 1,064Other intangible assets 3.2 26Long-term customer relationships 3.2 4,048Right-of-use asset 3.4 1,960Inventories 8,441Trade and other receivables 3,455Cash and cash equivalents -53Total assets 18,941Deferred tax liabilities 1.6 1,093Trade and other liabilities 3,204Non-current interest bearing liabilities 1,619Current interest bearing liabilities 2,504Total liabilities 8,419Net assets 10,522Paid purchase price 12,961Holdback arrangement and unpaid contingent consideration 4.3 1,704Put/call option liability 4.3 3,794Total purchase price 18,459Goodwill 3.1 7,937Purchase price in cash 12,961Cash and cash equivalents of the acquired company -52Cash flow 13,014BUSINESSES ACQUIRED DURING THE FINANCIAL YEAR 1 JANUARY\u201331 DECEMBER 2024 Scanfil Oyj acquired the entire share capital of Australian contract manufacturer SRXGlobal Pty Ltd on 3.10.2024. The purchase price was EUR 33.2 million. The purchase price included EUR 10.5 million contingent additional purchase price valued at fair value of the euro. The contingent consideration has been fully written off during the financial year 2025. EUR 12.1 million of the purchase price was allocated to long-term customer relationships, of which deferred tax liabilities amounted to EUR 3.6 million. EUR 22.4 million was recognised in unallocated goodwill. The EUR 0.5 million acquisition costs consisted mainly of advisory fees and due diligence costs.The acquisition increases Scanfil's strategic presence and production capacity in Southeast Asia with two factories. The factories are located in Melbourne, Australia and Johor Bahru, Malaysia, and have a total of 8 automated SMT lines and approximately 300 employees. Scanfil's current customers will also benefit from the new locations. The goodwill arising from the acquisition mainly relates to SRXGlobal\u2019s skills and processes in PCBA manufacturing, box building, and expected synergies in material sourcing. EUR THOUSAND Note Booked valueTangible assets 3.3 3,517Right of use assets 3.4 3,418Long-term customer relationships 3.2 12,127Deferred tax assets 1.6 887Inventories 7,596Trade and other receivables 5,552Cash and cash equivalents 555Total assets 33,652Deferred tax liabilities 1.6 4,127Non-current interest bearing liabilities 3,198Trade and other liabilities 15,317Non-current interest bearing liabilities 509Total liabilities 23,150Net assets 10,502Paid purchase price 23,289Contingent consideration 4.3 9,645Acquisition cost 32,934Goodwill 3.1 \u221222,432Purchase price in cash 23,289Cash and cash equivalents of the acquired company 555Cash flow 22,734", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__110": { "value": "Financial itemsACCOUNTING PRINCIPLE Financial assets and liabilitiesThe company classifies the Group\u2019s financial assets as financial assets recognised at amortised cost, financial assets recognised at fair value through profit or loss, or financial assets recognised at fair value in other comprehensive income items. Financial assets are classified based on the purpose of their acquisition, and they are classified at the time of their original acquisition. The classification is based on the company\u2019s business goals and agreement-based cash flows of financial assets, or it is carried out by applying the fair value option in conjunction with the original acquisition. Financial assets recognised at amortized cost mainly consist of trade receivables. Assets classified in this group are valued at amortised cost using the effective interest method. According to the Group\u2019s business model, trade receivables are intended to be maintained in accordance with original agreements, and cash flows related to them and based only on capital and interest are to be collected. Trade receivables are current assets that the company intends to keep for a maximum of 12 months after the end of the reporting period. The carrying amount of current trade receivables is considered to materially correspond to their fair value. The accounting of impairments is described in Note 4.7 \u201cCredit risk\u201d.Financial assets recognised at fair value through profit or loss include financial assets acquired to be held for trading or classified as items recognised at fair value during initial recognition. Financial assets included in this item are non-quoted shares. Investments in non-quoted shares are stated at the lower of historical cost and probable realisable value because their fair values cannot be determined reliably. Quoted shares are measured at fair value, which is the market price of the date of the financial statement. This item also includes derivatives to which hedge accounting does not apply. In the 2025 financial statements, the group had no investments in listed shares.Financial assets entered at fair value in other comprehensive income are derivatives that are subject to hedge accounting.On the date of the financial statements, the group\u2019s financial assets are evaluated to see if there are indications that the value of any of the assets might be impaired.Cash and cash equivalents include cash at bank and in hand as well as short-term bank deposits, which can easily be exchanged for an amount known in advance and for which there is little risk of changes in value. Items classified as cash and cash equivalents have a maximum maturity of three months from the time of acquisition. Cash and cash equivalents are included in the item of financial assets recognised at amortized cost. The group\u2019s financial liabilities are recognised at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__111": { "value": "financial assets recognisedat fair value through profit or loss, or financial assets recognised at fair value in other comprehensive income items. Financial assets are classified based on the purpose of their acquisition, and they are classified at the time of their original acquisition. The classification is based on the company\u2019s business goals and agreement-based cash flows of financial assets, or it is carried out by applying the fair value option in conjunction with the original acquisition. Financial assets recognised at amortized cost mainly consist of trade receivables. Assets classified in this group are valued at amortised cost using the effective interest method. According to the Group\u2019s business model, trade receivables are intended to be maintained in accordance with original agreements, and cash flows related to them and based only on capital and interest are to be collected. Trade receivables are current assets that the company intends to keep for a maximum of 12 months after the end of the reporting period. The carrying amount of current trade receivables is considered to materially correspond to their fair value. The accounting of impairments is described in Note 4.7 \u201cCredit risk\u201d.Financial assets recognised at fair value through profit or loss include financial assets acquired to be held for trading or classified as items recognised at fair value during initial recognition. Financial assets included in this item are non-quoted shares. Investments in non-quoted shares are stated at the lower of historical cost and probable realisable value because their fair values cannot be determined reliably. Quoted shares are measured at fair value, which is the market price of the date of the financial statement. This item also includes derivatives to which hedge accounting does not apply. In the 2025 financial statements, the group had no investments in listed shares.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__112": { "value": "Cash and cash equivalents include cash at bank and in hand as well as short-term bank deposits, which can easily be exchanged for an amount known in advance and for which there is little risk of changes in value. Items classified as cash and cash equivalents have a maximum maturity of three months from the time of acquisition. Cash and cash equivalents are included in the item of financial assets recognised at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__115": { "value": "4.1 Cash and cash equivalentsCash and cash equivalents, EUR thousand 2025 2024Cash and cash equivalents 74,657 48,534Total 74,657 48,534", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__119": { "value": "4.2 Financial income and expensesACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.Financial income and expenses, EUR thousand 2025 2024Financial incomeInterest income from other financial assets 5 15Exchange rate gains 252 258Other financial income 1,030 946Financial income, total 1,287 1,219Financial expensesInterest expenses 2,660 2,052Exchange rate losses 964 238Other financial expenses 820 426Financial expenses, total 4,444 2,715Financial income and expenses -3,157 -1,497Exchange rate differences arose from the translation of transactions and monetary items into euros. The net effect of exchange rate differences, amounting to EUR -0.7 (0.0) million, is presented within financial income and expenses. This amount includes EUR -0.3 (0.2) million of exchange rate losses related to internal loans within the Group. In addition, operating profit includes EUR 0.3 (-1.0) million of exchange rate gains.Interest expenses comprise interest on financial liabilities amounting to EUR 0.9 (0.3) million, interest expenses related to lease liabilities of EUR 1.2 (1.1) million, and interest expenses arising from the use of the overdraft facility totalling EUR 0.5 (0.0) million. Other financial expenses include commissions related to financial liabilities and the overdraft facility extension fee, amounting to EUR 0.4 (0.2) million.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__118": { "value": "4.2 Financial income and expensesACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.Financial income and expenses, EUR thousand 2025 2024Financial incomeInterest income from other financial assets 5 15Exchange rate gains 252 258Other financial income 1,030 946Financial income, total 1,287 1,219Financial expensesInterest expenses 2,660 2,052Exchange rate losses 964 238Other financial expenses 820 426Financial expenses, total 4,444 2,715Financial income and expenses -3,157 -1,497Exchange rate differences arose from the translation of transactions and monetary items into euros. The net effect of exchange rate differences, amounting to EUR -0.7 (0.0) million, is presented within financial income and expenses. This amount includes EUR -0.3 (0.2) million of exchange rate losses related to internal loans within the Group. In addition, operating profit includes EUR 0.3 (-1.0) million of exchange rate gains.Interest expenses comprise interest on financial liabilities amounting to EUR 0.9 (0.3) million, interest expenses related to lease liabilities of EUR 1.2 (1.1) million, and interest expenses arising from the use of the overdraft facility totalling EUR 0.5 (0.0) million. Other financial expenses include commissions related to financial liabilities and the overdraft facility extension fee, amounting to EUR 0.4 (0.2) million.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__117": { "value": "4.2 Financial income and expensesACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.Financial income and expenses, EUR thousand 2025 2024Financial incomeInterest income from other financial assets 5 15Exchange rate gains 252 258Other financial income 1,030 946Financial income, total 1,287 1,219Financial expensesInterest expenses 2,660 2,052Exchange rate losses 964 238Other financial expenses 820 426Financial expenses, total 4,444 2,715Financial income and expenses -3,157 -1,497Exchange rate differences arose from the translation of transactions and monetary items into euros. The net effect of exchange rate differences, amounting to EUR -0.7 (0.0) million, is presented within financial income and expenses. This amount includes EUR -0.3 (0.2) million of exchange rate losses related to internal loans within the Group. In addition, operating profit includes EUR 0.3 (-1.0) million of exchange rate gains.Interest expenses comprise interest on financial liabilities amounting to EUR 0.9 (0.3) million, interest expenses related to lease liabilities of EUR 1.2 (1.1) million, and interest expenses arising from the use of the overdraft facility totalling EUR 0.5 (0.0) million. Other financial expenses include commissions related to financial liabilities and the overdraft facility extension fee, amounting to EUR 0.4 (0.2) million.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__121": { "value": "ACCOUNTING PRINCIPLEInterest income is recognised using the effective interest method and dividend income when the right to a dividend was created.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__113": { "value": "The group\u2019s financial liabilities are recognised at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__124-1": { "value": "4.3 Financial liabilitiesIn 2021, a long-term loan of EUR 30 million was drawn from Nordea Bank Abp. The loan matured on 15 November 2024. The loan was extended by three years, and the extended loan will be repaid semi-annually in instalments of EUR 5 million. The final instalment of the loan is due on 15 November 2027.In 2025, Scanfil Plc signed a long-term loan agreement of EUR 50 million with Nordea Bank Abp, of which EUR 25 million was drawn during the financial year. The loan will be repaid semi-annually in instalments of EUR 6.3 million, and the maturity date of the loan is 30 September 2029.Scanfil Plc has Nordea\u2019s Multicurrency Global Cash Pool available with an overdraft facility of EUR 50 million and SEB\u2019s Liquidity Optimisation facility available with an overdraft of EUR 30 million. In addition, a working capital facility of CNY 180 million granted to subsidiary Scanfil (Suzhou) Co. Ltd. by Nordea Bank AB Shanghai Branch, an AUD 12 million credit facility granted by HSBC Continental Europe Ltd. to SRXGlobal (Australia) Pty Ltd., and a MYR 19 million working capital facility granted to SRXGlobal (Malaysia) Sdn. Bhd.The Group\u2019s financing arrangements include termination covenants related to the equity ratio and the ratio between interest-bearing net liabilities and the operating margin. The terms of the covenants are monitored on a quarterly basis. The Group fulfilled the covenant terms during the financial periods of 2025 and 2024. Financial liabilities, EUR thousand 2025 2024Long term liabilities recognised at amortised costFinancial institutions 22,500 20,000Lease liability 23,001 21,863Long term liabilities at fair value through profit or lossUnpaid contingent purchase price of acquisitions 10,314Put/call option liability 3,757Total 49,258 52,176Short term liabilities recognised at amortised costFinancial institutions 22,500 10,000Drawdowns from credit facilities 9,501 12,749Lease liability 6,722 5,123Short term liabilities at fair value through profit or lossHoldback arrangement 1,261Unpaid contingent purchase price of acquisitions 426Total 40,409 27,8724.4 Book values and fair values of financial assets and liabilitiesFinancial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2025Non-current assetsEquity investments 519 519Current assetsTrade receivables 163,012 163,012Derivatives 131 25 156Cash and cash equivalents 74,657 74,657Total financial assets 131 543 237,669 238,344Non-current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Put/call option liability 3,757 3,757Lease liabilities 23,001 23,001Current financial liabilitiesInterest-bearing liabilities from financial institutions 22,500 22,500Drawdowns from credit facilities 9,501 9,501Unpaid contingent purchase price of acquisitions 426 426Holdback arrangement 1,261 1,261Lease liabilities 6,722 6,722Derivatives 175 93 268Trade payables 127,840 127,840Total financial liabilities 175 5,537 212,064 217,775The fair values of financial assets and liabilities do not differ from their book values. Financial assets Recognised at and liabilities Balance sheet item, Derivatives in cash fair value through recognised at Balance sheet EUR THOUSANDflow hedgingprofit or lossamortised costitems total2024Non-current assetsEquity investmentsCurrent assetsTrade receivablesDerivatives 85 171 255Cash and cash equivalents 48,534 48,534Total financial assets 85 689 202,468 203,242Non-current financial liabilitiesInterest bearing liabilities 20,000 20,000Unpaid contingent purchase price of acquisitions 10,314 10,314Lease liabilities 21,863 21,863Current financial liabilitiesInterest-bearing liabilities from financial institutions 10,000 10,000Drawdowns from credit facilities 12,749 12,749Lease liabilities 5,123 5,123Derivatives 132 16 149Trade payables 105,653 105,653Total financial liabilities 132 10,330 175,388 185,850The fair values of financial assets and liabilities do not differ from their book values.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__122": { "value": "4.3 Financial liabilitiesIn 2021, a long-term loan of EUR 30 million was drawn from Nordea Bank Abp. The loan matured on 15 November 2024. The loan was extended by three years, and the extended loan will be repaid semi-annually in instalments of EUR 5 million. The final instalment of the loan is due on 15 November 2027.In 2025, Scanfil Plc signed a long-term loan agreement of EUR 50 million with Nordea Bank Abp, of which EUR 25 million was drawn during the financial year. The loan will be repaid semi-annually in instalments of EUR 6.3 million, and the maturity date of the loan is 30 September 2029.Scanfil Plc has Nordea\u2019s Multicurrency Global Cash Pool available with an overdraft facility of EUR 50 million and SEB\u2019s Liquidity Optimisation facility available with an overdraft of EUR 30 million. In addition, a working capital facility of CNY 180 million granted to subsidiary Scanfil (Suzhou) Co. Ltd. by Nordea Bank AB Shanghai Branch, an AUD 12 million credit facility granted by HSBC Continental Europe Ltd. to SRXGlobal (Australia) Pty Ltd., and a MYR 19 million working capital facility granted to SRXGlobal (Malaysia) Sdn. Bhd.The Group\u2019s financing arrangements include termination covenants related to the equity ratio and the ratio between interest-bearing net liabilities and the operating margin. The terms of the covenants are monitored on a quarterly basis. The Group fulfilled the covenant terms during the financial periods of 2025 and 2024. Financial liabilities, EUR thousand 2025 2024Long term liabilities recognised at amortised costFinancial institutions 22,500 20,000Lease liability 23,001 21,863Long term liabilities at fair value through profit or lossUnpaid contingent purchase price of acquisitions 10,314Put/call option liability 3,757Total 49,258 52,176Short term liabilities recognised at amortised costFinancial institutions 22,500 10,000Drawdowns from credit facilities 9,501 12,749Lease liability 6,722 5,123Short term liabilities at fair value through profit or lossHoldback arrangement 1,261Unpaid contingent purchase price of acquisitions 426Total 40,409 27,872", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__128": { "value": "4.5 Derivative financial instruments and hedge accounting ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss. Interest swapThe Group uses an interest swap to hedge a loan. The purpose of the hedge is to offer protection against interest rate fluctuations related to the variable-rate loan. Through hedging, the interest payments of the variable-rate euro-denominated loan are changed to have a fixed rate. Scanfil pays a fixed rate of 2.53% every quarter, in addition to the bank\u2019s rate. The objective of the hedge is compliant with the Group\u2019s risk management principles.The effectiveness of the hedge can be reliably measured, and the hedge is expected to remain fully effective throughout the validity of the hedge. The terms and conditions of the hedged object and the hedging instrument correspond to each other. Effectiveness is evaluated every quarter, and the hedge has remained effective. The impact of the derivative on results is expected to materialise during the validity of the loan.On December 31, 2025 the rated amount of the interest swap was EUR 20.0 million, and it will expire on November 15, 2027. The fair value of the derivative was EUR -88 thousand, including accumulated interest. The interest flows of the derivative will materialise at the same time as the interest flows of the loan.Forward exchange contractsThe group uses forward exchange contracts for hedging against currency risks. Forward exchange contracts are used both for hedging of forecasted cash flow and for hedging of accounts receivable and accounts payable. In addition, the Group hedges internal loans selectively. The Group applies cash flow hedge accounting to currency derivative contracts made for hedging of forecasted cash flows. Changes in fair value are recognised in other comprehensive income items adjusted for deferred taxes and presented in the fair value reserve under equity. Forward exchange contracts made for hedging of accounts receivable, accounts payable and internal loans are outside hedge accounting. Changes in fair value are immediately recognised through profit or loss.Interest and currency derivativesChanges in fair values (used Nominal Book value, in efficiency EUR THOUSAND Positive Negative Netvalueliabilitiestesting)2025Interest rate swaps -88 -88 20,000 -88 51Forward exchange contracts, 489 -514 -24 168,033 -24outside hedge accountingTotal -112 188,033 -112The Group uses forward exchange contracts for hedging against currency risk and interest rate swaps for managing interest rate risk. Accounts receivable and accounts payable are hedged with forward exchange contracts that are not included in hedge accounting. The table shows the interest rate derivatives at net values.Changes in fair values (used Nominal Book value, in efficiency EUR THOUSAND Positive Negative Netvalueliabilitiestesting)2024Interest rate swaps \u2212132 \u2212132 30,000 \u2212132 \u2212196Forward exchange contracts \u2212126 \u2212126 36,525 \u2212126 \u2212774Forward exchange contracts, 380 \u221215 365 111,367 265outside hedge accountingTotal 107 177,892 7The Group uses forward exchange contracts for hedging against currency risk and interest rate swaps for managing interest rate risk. Accounts receivable and accounts payable are hedged with forward exchange contracts that are not included in hedge accounting. The table shows the interest rate derivatives at net values and currency derivatives at gross values.Hedging item Hedging items Cash flow hedging, Book value, included in balance share of fair Cash flow hedging, EUR THOUSANDliabilitiessheet itemvalue reserve2025 Interest rate swaps 20,000 Financial liabilities -63Total 20,000 -63Hedging items Cash flow hedging, Hedging item value, included in balance share of fair Cash flow hedging, EUR THOUSANDliabilitiessheet itemvalue reserve2024Interest rate swaps 30,000 Financial liabilities \u2212114Forward exchange contracts 68Total 30,000 \u221246", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__132": { "value": "ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__131": { "value": "ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__130": { "value": "ACCOUNTING PRINCIPLE Derivative financial instruments and hedge accountingDerivative financial instruments are initially recognised in accounting at fair value on the date when the group becomes a party to the related contract and later further valued at fair value. For derivative financial instruments to which hedge accounting is not applied, changes in value are immediately recognised through profit or loss. For derivative financial instruments to which hedge accounting is applied and which are considered effective hedging instruments, the impact on the result of changes in value is presented according to the hedge accounting model employed.The Group applies cash flow hedge accounting to currency derivatives made for hedging forecasted cash flow and to an interest rate swap made for hedging a variable-rate loan. When initiating hedge accounting, the Group documents the relationship between the hedged item and the hedging instruments, together with the Group\u2019s risk management objectives and hedging strategy. When initiating hedge accounting, the group documents the relationship between the hedged item and the hedging instruments, together with the group\u2019s risk management objectives and hedging strategy. When initiating hedging and at least every time when preparing financial statements and interim financial statements, the group documents and evaluates the effectiveness of the hedging relationships by examining the ability of the hedging instrument to negate changes in the fair value or cash flows of the hedged item. Any change in the fair value of the effective portion of derivative financial instruments fulfilling the conditions of a cash flow hedge is recognised under other comprehensive income and presented in equity hedging reserve with tax consequence considered (included in \u201cFair value reserves\u201d). Profits and losses accumulated from the hedging instrument to equity are recognised through profit or loss when the hedged item affects profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__137": { "value": "4.6 Hierarchy of fair valuesEUR THOUSAND Level 2 Level 32025Assets measured at fair valueRecognised at fair value Equity investments 519 Derivatives 156Liabilities measured at fair valueFinancial liabilities at fair value Derivatives 268 Put/call option liability 3,757 Holdback arrangement 1,261 Contingent consideration 426Liabilities recognised at amortised cost Financing loan 54,501EUR THOUSAND Level 2 Level 32024Assets measured at fair valueRecognised at fair value through profit or lossEquity investments 518Derivatives 255Liabilities measured at fair valueFinancial liabilities at fair value through profit or lossDerivatives 149Contingent consideration 10,314Liabilities recognised at amortised costFinancing loan 42,749The fair values of Tier 2 instruments are to a significant extent based on data that can be observed indirectly (e.g. derived from the prices) for the asset or liability in question. When determining the fair value of these instruments, the group utilises widely accepted measurement models whose input data, however, is significantly based on observable market data. The fair values of Tier 3 instruments are based on input data concerning the asset that are not based on observable market data but significantly on the estimates of the management and their use in widely accepted measurement models. Level 3 items include unlisted equity investments as well as the option liability, holdback consideration, and contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd.There were no transfers between tiers during the financial period.Tier 3 itemsFinancial assets at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 518 529Deductions -10Exchange rate differences 1 0Cost at 31 Dec. 519 518Carrying amount at 31 Dec. 519 518Financial liabilities at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 10,314Additions 5,444 10,314Deductions -10,314Cost at 31 Dec. 5,444 10,314Carrying amount at 31 Dec. 5,444 10,314Financial assets measured at fair value mainly consist of shares held by Scanfil Electronics GmbH in IMG Electronic & Power Systems GmbH and EMS-Electra SRL. Other financial assets measured at fair value include golf club shares and shares in an employee brokerage agency. These are included in financial assets recognised at fair value through profit or loss. In 2025, financial liabilities measured at fair value included the option liability, the holdback consideration, and the contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd, which was written down during the 2025 financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__136": { "value": "4.6 Hierarchy of fair valuesEUR THOUSAND Level 2 Level 32025Assets measured at fair valueRecognised at fair value Equity investments 519 Derivatives 156Liabilities measured at fair valueFinancial liabilities at fair value Derivatives 268 Put/call option liability 3,757 Holdback arrangement 1,261 Contingent consideration 426Liabilities recognised at amortised cost Financing loan 54,501EUR THOUSAND Level 2 Level 32024Assets measured at fair valueRecognised at fair value through profit or lossEquity investments 518Derivatives 255Liabilities measured at fair valueFinancial liabilities at fair value through profit or lossDerivatives 149Contingent consideration 10,314Liabilities recognised at amortised costFinancing loan 42,749The fair values of Tier 2 instruments are to a significant extent based on data that can be observed indirectly (e.g. derived from the prices) for the asset or liability in question. When determining the fair value of these instruments, the group utilises widely accepted measurement models whose input data, however, is significantly based on observable market data. The fair values of Tier 3 instruments are based on input data concerning the asset that are not based on observable market data but significantly on the estimates of the management and their use in widely accepted measurement models. Level 3 items include unlisted equity investments as well as the option liability, holdback consideration, and contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd.There were no transfers between tiers during the financial period.Tier 3 itemsFinancial assets at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 518 529Deductions -10Exchange rate differences 1 0Cost at 31 Dec. 519 518Carrying amount at 31 Dec. 519 518Financial liabilities at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 10,314Additions 5,444 10,314Deductions -10,314Cost at 31 Dec. 5,444 10,314Carrying amount at 31 Dec. 5,444 10,314Financial assets measured at fair value mainly consist of shares held by Scanfil Electronics GmbH in IMG Electronic & Power Systems GmbH and EMS-Electra SRL. Other financial assets measured at fair value include golf club shares and shares in an employee brokerage agency. These are included in financial assets recognised at fair value through profit or loss. In 2025, financial liabilities measured at fair value included the option liability, the holdback consideration, and the contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd, which was written down during the 2025 financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__135": { "value": "4.6 Hierarchy of fair valuesEUR THOUSAND Level 2 Level 32025Assets measured at fair valueRecognised at fair value Equity investments 519 Derivatives 156Liabilities measured at fair valueFinancial liabilities at fair value Derivatives 268 Put/call option liability 3,757 Holdback arrangement 1,261 Contingent consideration 426Liabilities recognised at amortised cost Financing loan 54,501EUR THOUSAND Level 2 Level 32024Assets measured at fair valueRecognised at fair value through profit or lossEquity investments 518Derivatives 255Liabilities measured at fair valueFinancial liabilities at fair value through profit or lossDerivatives 149Contingent consideration 10,314Liabilities recognised at amortised costFinancing loan 42,749The fair values of Tier 2 instruments are to a significant extent based on data that can be observed indirectly (e.g. derived from the prices) for the asset or liability in question. When determining the fair value of these instruments, the group utilises widely accepted measurement models whose input data, however, is significantly based on observable market data. The fair values of Tier 3 instruments are based on input data concerning the asset that are not based on observable market data but significantly on the estimates of the management and their use in widely accepted measurement models. Level 3 items include unlisted equity investments as well as the option liability, holdback consideration, and contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd.There were no transfers between tiers during the financial period.Tier 3 itemsFinancial assets at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 518 529Deductions -10Exchange rate differences 1 0Cost at 31 Dec. 519 518Carrying amount at 31 Dec. 519 518Financial liabilities at fair value, EUR Thousand 2025 2024Cost at 1 Jan. 10,314Additions 5,444 10,314Deductions -10,314Cost at 31 Dec. 5,444 10,314Carrying amount at 31 Dec. 5,444 10,314Financial assets measured at fair value mainly consist of shares held by Scanfil Electronics GmbH in IMG Electronic & Power Systems GmbH and EMS-Electra SRL. Other financial assets measured at fair value include golf club shares and shares in an employee brokerage agency. These are included in financial assets recognised at fair value through profit or loss. In 2025, financial liabilities measured at fair value included the option liability, the holdback consideration, and the contingent consideration related to the acquisition of ADCO Circuits LLC. In the comparative period, financial liabilities measured at fair value included the contingent consideration recognised in connection with the acquisition of SRXGlobal Pty Ltd, which was written down during the 2025 financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__139": { "value": "In its business operations, Scanfil Group is exposed to different financial risks. The Group\u2019s treasury operations and financial risks are managed in compliance with the principles approved by the parent company\u2019s Board of Directors. Scanfil\u2019s treasury function, part of the Group\u2019s financial management, provides that financial services and financing transactions are carried out in a manner that enables cost-efficient risk management and optimization of cash flows.CURRENCY RISKScanfil has international operations and is therefore exposed to transaction and translation risks in several currencies. The transaction risk consists 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 into euro.TRANSACTION RISK The Group\u2019s operating currency is the euro. Scanfil\u2019s turnover is mainly generated in EUR, CNY, USD and SEK. Half of the Group\u2019s turnover is generated in the Group\u2019s operating currency.Breakdown of turnover by currencyEUR 57 %EUR 56 %USD 17 %USD 16 %20252024CNY 14 %CNY 15 %SEK 12 % SEK 13 % A significant part of the business is done in local operating currencies, which does therefore not create any transaction risk. In addition to the above currencies, the most significant transaction risk associated with the business concern the Polish zloty. Very little sales revenues are created in local currency in Poland, but the local expenses, such as salaries, taxes, etc. are zloty-denominated. The purpose of currency risk management is to mitigate the uncertainty created by exchange rate fluctuations regarding the Group\u2019s financial results, cash flows and balance sheet. Currency risks can be hedged with forward exchange contracts. The Group\u2019s treasury function monitors that all hedging transactions are carried out in accordance with the Group\u2019s hedging policy.The financial statements as at 31 December 2025 include forward exchange contracts outside hedge accounting with a total nominal value of EUR 163.0 (109.8) million, entered into to hedge accounts receivable and accounts payable. In 2024, the Group also held open EUR/PLN currency forwards designated for hedging purposes with a nominal value of EUR 36.5 million, to which cash flow hedge accounting was applied. The forward contracts matured on 25 September 2025.The net positions associated with financial assets and net working capital are shown below in euros for the main currencies.Transaction risk, EUR THOUSAND 2025Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNCash and cash equivalents 1,789 66 2,045 937 82Trade receivables 168 9,155 3,794 45,593 8,974 514 205 11,975Trade payables -3,468 -9,082 -155 -4,676 -311 -17,647 -4,610 -4,422 -787 -9,918Derivatives 2,838 699 112 -27,709 -3,300 2,897 -3,177Global Cash Pool 234 317 111Net position -228 2,562 162 -770 -201 304 3,109 -1,010 355 -1,039Transaction risk, EUR THOUSAND 2024Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNCash and cash equivalents 74 204 730 3 52Trade receivables 250 8,443 4,045 37,889 6,819 78 414 14,321Trade payables -3,686 -8,804 -144 -3,723 -262 -16,988 -2,904 -3,412 -1 855 -9,051Derivatives 2,814 1,214 -430 -21,377 -3,000 2,548 -6,258Global Cash Pool 205 13,539 21,272Net position -418 926 13,395 -108 21,010 -272 1,645 -786 -1 438 -935Transaction risk: net positionEUR THOUSAND23000180001300080003000-2000 EUR CNY EUR SEK EUR PLN CNY SEK USD USD USD USD SEK EUR PLN EUR EUR USD PLN AUD2025 -228 2,562 162 -770 -201 304 3,109 -1,010 -1,039 3552024 -418 926 13 395 -108 21 010 -272 1 645 -786 -935 -1,438Net position 2025Net position 2024The impact on the group\u2019s result of a change of 10% in the exchange rate of a foreign currency relative to the euro is shown below. Tax consequences have not been considered.Foreign currency USD USD SEK EUR PLN EUR EUR USD USD USDReporting currency EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNChange in currency % +/- 10Year 2025, +/- 23 +/- 256 +/- 16 +/- 77 +/- 20 +/- 30 +/- 311 +/- 101 +/- 35 +/- 104EUR THOUSANDUSD USD SEK EUR PLN EUR EUR USD USD USD EUR CNY EUR SEK EUR PLN CNY SEK AUD PLNChange in currency % +/- 10Year 2024, +/- 42 +/- 93 +/- 1,339 +/- 11 +/- 2,101 +/- 27 +/- 165 +/- 79 +/- 144 +/- 94EUR THOUSANDIn 2024 Scanfil Oyj discontinued EUR/PLN forward contracts of cash flow protection programme that were included in the hedge accounting and closed the open hedges. No fair value changes arose from the program. The impact of a 10% change in the Polish zloty in relation to the currency is EUR +/- 0 (-0) million based on the situation at the end of the year.Translation risk The translation risk consists of the equities of foreign subsidiaries. The policy regarding the translation risk is that equity is not hedged.The Group\u2019s translation position per currency and a sensitivity analysis, presenting the impact of a change of 10% in the exchange rate of a foreign currency, are presented below.Sensitivity analysis +/- 10%Translation risk, EUR THOUSAND 2025 2024 2025 2024CNY 49,875 50,530 +/- 4 987 469 +/- 5 053 005HUF 187 186 +/- 18 659 +/- 18 579PLN 122,938 127,165 +/- 12 293 836 +/- 12 716 497SEK 92,357 79,827 +/- 9 235 708 +/- 7 982 673USD 29,887 20,678 +/- 2 988 734 +/- 2 067 831AUD 3,463 1,924 +/- 346 279 +/- 192 439SGD 259 248 +/- 25 873 +/- 24 766Total 298,966 280,558Interest rate riskThe 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. Interest swaps are used for managing the interest rate risk.The interest rates applicable to the Group\u2019s overdraft facilities and working capital facilities are linked to currency-specific reference rates. The Group\u2019s exposure to interest rate risk related to interest payments on interest-bearing financial liabilities, arising from a one-percentage-point change in reference rates, amounted to EUR 0.5 million at the end of 2025.The Group has a EUR 30.0 million loan maturing in 2027 that is hedged with an interest rate swap. Under the swap agreement, Scanfil pays a fixed interest rate and receives a floating 6-month Euribor rate, which is the reference rate of the hedged loan. In 2025, Scanfil Plc entered into a EUR 50 million loan agreement, of which EUR 25 million was drawn during the financial year. The loan is tied to the 6-month Euribor and matures in 2029. The Group\u2019s financing arrangements include financial covenants requiring that the equity ratio exceeds an agreed threshold and that the ratio of net interest-bearing debt to EBITDA remains below a specified limit. Compliance with the covenant terms is assessed on a quarterly basis. During the financial years 2025 and 2024, the Group complied with all covenant requirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__140": { "value": "Credit riskThe Group\u2019s credit risk is associated with the trade receivables from its customers. Overdue trade receivables are regularly monitored at the Group level on a monthly basis. The Group companies are responsible for the credit risks of trade receivables, and they monitor trade receivables on a customer-specific basis in compliance with the Group guidelines. The creditworthiness of new customers is checked, and the customers are only granted normal payment terms. Scanfil monitors the credit rating of its customers. Most of Scanfil\u2019s major customers have a good credit rating. The Group\u2019s management is of the opinion that the company does not have any significant concentration of credit risks. The largest customer\u2019s share of the turnover in 2025 was 13% (13% in 2024), and that of the ten largest customers was 59% (55%). Trade receivables are measured at acquisition cost less the provision of any expected impairment losses. According to IFRS 9, impairment provisions must be recognised on the basis of expected credit losses. A simplified model must be applied to trade receivables, in which the estimated amount of credit losses is based on percentages defined on the basis of the age distribution of the receivables. These percentages are based on the estimated probability of credit losses and historical information. Impairment losses are recorded as expenses in the income statement. At the end of the financial period, the expected credit loss provision stood at EUR 5,427 (1,038) thousand. During the financial period, credit losses recognised from trade receivables were EUR 4.447 (-678) thousand. The credit loss for the period mainly relates to the insolvency of a single customer concerning trade receivables from previous years. The age distribution of trade receivables is shown in note 2.3, \u201cTrade and other receivables.\u201dThe counterparty risk associated with investments in financial markets is managed by only accepting banks with high credit ratings as counterparts.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__141": { "value": "Liquidity riskThe purpose of cash and liquidity management is to concentrate the Group\u2019s management of cash and cash equivalents, thus ensuring efficient use of the funds. The Group has a Multicurrency Global Cash Pool arrangement in place for ensuring the efficient use of cash and cash equivalents. On December 31, 2025, liquid assets stood at EUR 74.7 (48.5 in 2024) million. The Group also has a total of EUR 112.7 million overdraft limits of which EUR 103.2 million was not used at the end of the year. EUR 30.0 million of the limit is due on 1 August 2026 and EUR 50.0 million on 24 May 2026. In addition, EUR 12.4 million of the CNY 180 million working capital facility available to subsidiary Scanfil (Suzhou) Co., Ltd was unutilized at the end of the year. Considering the Group\u2019s balance sheet structure, the liquidity risk is small. The Group\u2019s financing arrangements include usual loan covenant terms. The Group has fulfilled the financing-related covenant terms during the financial periods of 2025 and 2024. Maturity analysis based on debt agreementsThe figures are undiscounted and include the interest payments and repayments of capital based on the agreements.2031\u2013Balance 0\u20136 20262027 2028-2030more than 31.12.2025, EUR THOUSANDsheet value Cash flowmonths year1\u20132 years2\u20135 years5 yearsLoans from financial institutions 45,000 46,564 11,809 11,755 23,000Contignent consideration 426 426 426Holdback arrangement 1,261 1,261 1,261Put/call option liability 3,757 3,757 3,757Finance lease 29,723 32,969 3,910 3,729 6,715 14,184 4,430Overdraft facility 9,501 9,501 9,501Derivatives 88 88 88Derivatives, outside hedge 24accounting Cash flow due -168,033 -151,567 -16,465 Available cash flow 168,008 155,404 12,604Trade payables 127,840 127,840 127,840Total 217,619 222,380 156,983 13,310 29,716 14,184 8,1872030\u2013Balance 0\u20136 20252026 2027-2029more than 31.12.2024, EUR THOUSANDsheet value Cash flowmonths year1\u20132 years2\u20135 years5 yearsLoans from financial institutions 30,000 31,620 5,474 5,399 10,540 10,208Contignent consideration 10,314 10,314 10,314Finance lease 26,985 30,170 3,412 3,187 5,542 11,203 6,826Overdraft facility 12,749 12,749 12,749Interest derivatives 132 132 132Currency derivatives, hedging 126Cash flow due -37,103 -32,127 -4,976Available cash flow 36,974 32,019 4,955Currency derivatives, outside -365hedge accountingCash flow due -109,788 -105,837 -3,952Available cash flow 111,930 107,772 4,159Trade payables 105,653 105,653 105,653Total 185,594 192,653 129,248 8,772 26,396 21,410 6,826Reconciliation of changes in financial liabilities with cash flows from financingChanges not affecting cash flowCash Changes Changes in AcquisitionEUR THOUSAND 1.1.2025flowsin IFRS 16 exchange ratesdate 31.12.2025Long-term loans 20,000 2,500 22,500Short-term loans 22,749 8,186 -981 2,047 32,001Lease liabilities 26,985 -6,231 9,709 -740 29,723Total liabilities in financial operations 69,734 4,455 9,709 -1,722 2,047 84,224Changes not affecting cash flowChanges in Changes in exchange EUR THOUSAND 1.1.2024 Cash flowsIFRS 16 rates 31.12.2024Long-term loans 20,000 20,000Short-term loans 50,413 \u221228,172 509 22,749Lease liabilities 22,554 \u22124,448 4,728 4,152 26,985Total liabilities in financial operations 72,967 \u221212,621 4,728 4,660 69,734", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__142": { "value": "4.8 Shareholders\u2019 equityShares and share capitalScanfil plc has a total of 65,476,493 shares. The company\u2019s registered share capital is EUR 2,000,000.00. The company has one series of shares, and all shares belong to the same class. Each share entitles the holder to one vote and equal entitlement to dividends. The share has no nominal value.Scanfil plc\u2019s shares are quoted on Nasdaq Helsinki Oy. The trading code of the shares is SCANFL. The shares are included in the book-entry securities system maintained by Euroclear Finland Ltd.The company has not acquired its own shares during the financial year. On December 31, 2025, the company held 38,738 of its own shares.Number of shares, 1000 pcs 2025Number of shares at 1.1.2025 65,269,993Share subscription under option rights 2019C on March 17 and December 5 2025 110,000Share subscription under option rights 2022AI and AII on August 29 and December 5 2025 96,500Number of shares a 31.12.2025 65,476,493Number of shares, 1000 pcs 2024Number of shares at 1.1.2024 65,270Number of shares at 31.12.2024 65,270Currency translation differencesCurrency translation differences include differences arising from the conversion of the financial statements of foreign companies. On December 31, 2025, translation differences stood at EUR -6.2 million (EUR -2.5 million in 2024), of which EUR -14.5 (-16.3)million was created by the exchange rate changes of the Swedish krona and EUR 9.3 (9.4) million Polish zloty. The translation difference was EUR -3.7 (2.1) million during the financial period. It mainly consists of exchange rate changes in the Chinese Renminbi EUR -3.2 (1.6) million, the US dollar EUR-2.1 (1.1) million and the Swedish krona EUR 1.8 (-3.8) million. EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2025 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500Recorded in com-prehensive income -3,207 1,839 -2,107 -126 -117 -16 3 -3,731statement31.12.2025 174 -14,469 -755 9,258 -147 -16 -277 -6,231EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2024 1,777 -12,553 261 6,195 0 -268 -4,587Recorded in com-prehensive income 1,604 -3,755 1,091 3,189 -30 0 -12 2,087statement31.12.2024 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500Fair value reserveThe fair value reserve includes the change in value of the interest rate derivable due to cash flow hedging and the changes in fair value of currency derivatives concluded for hedging purposes. The derivative instruments recorded in the fair value reserve are discussed in closer detail in note 4.5, Derivative financial instruments and hedge accounting.Fair value reserve, EUR THOUSAND 2025 20241.1. -46 924 Interest rate swaps, change 51 -196 Forward exchange contracts, change -68 -774Total -63 -46Other reservesOther reserves include a reserve that includes transfers from retained earnings in accordance with the Articles of Association of foreign companies. Reserve for invested unrestricted equityThe reserve for invested unrestricted equity includes other equity investments and the subscription price of shares to the extent that it is not recognised in share capital pursuant to a specific decision. The payments received from share subscriptions made on the basis of option schemes are recorded in their entirety in the reserve for invested unrestricted equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__143": { "value": "The company has not acquired its own shares during the financial year. On December 31, 2025, the company held 38,738 of its own shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__144": { "value": "Number of shares, 1000 pcs 2025Number of shares at 1.1.2025 65,269,993Share subscription under option rights 2019C on March 17 and December 5 2025 110,000Share subscription under option rights 2022AI and AII on August 29 and December 5 2025 96,500Number of shares a 31.12.2025 65,476,493Number of shares, 1000 pcs 2024Number of shares at 1.1.2024 65,270Number of shares at 31.12.2024 65,270", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__147": { "value": "Currency translation differencesCurrency translation differences include differences arising from the conversion of the financial statements of foreign companies. On December 31, 2025, translation differences stood at EUR -6.2 million (EUR -2.5 million in 2024), of which EUR -14.5 (-16.3)million was created by the exchange rate changes of the Swedish krona and EUR 9.3 (9.4) million Polish zloty. The translation difference was EUR -3.7 (2.1) million during the financial period. It mainly consists of exchange rate changes in the Chinese Renminbi EUR -3.2 (1.6) million, the US dollar EUR-2.1 (1.1) million and the Swedish krona EUR 1.8 (-3.8) million. EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2025 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500Recorded in com-prehensive income -3,207 1,839 -2,107 -126 -117 -16 3 -3,731statement31.12.2025 174 -14,469 -755 9,258 -147 -16 -277 -6,231EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2024 1,777 -12,553 261 6,195 0 -268 -4,587Recorded in com-prehensive income 1,604 -3,755 1,091 3,189 -30 0 -12 2,087statement31.12.2024 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__145": { "value": "Currency translation differencesCurrency translation differences include differences arising from the conversion of the financial statements of foreign companies. On December 31, 2025, translation differences stood at EUR -6.2 million (EUR -2.5 million in 2024), of which EUR -14.5 (-16.3)million was created by the exchange rate changes of the Swedish krona and EUR 9.3 (9.4) million Polish zloty. The translation difference was EUR -3.7 (2.1) million during the financial period. It mainly consists of exchange rate changes in the Chinese Renminbi EUR -3.2 (1.6) million, the US dollar EUR-2.1 (1.1) million and the Swedish krona EUR 1.8 (-3.8) million. EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2025 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500Recorded in com-prehensive income -3,207 1,839 -2,107 -126 -117 -16 3 -3,731statement31.12.2025 174 -14,469 -755 9,258 -147 -16 -277 -6,231EUR thousand RMB SEK USD PLN AUD SGD HUF Total1.1.2024 1,777 -12,553 261 6,195 0 -268 -4,587Recorded in com-prehensive income 1,604 -3,755 1,091 3,189 -30 0 -12 2,087statement31.12.2024 3,382 -16,308 1,352 9,384 -30 0 -280 -2,500Fair value reserveThe fair value reserve includes the change in value of the interest rate derivable due to cash flow hedging and the changes in fair value of currency derivatives concluded for hedging purposes. The derivative instruments recorded in the fair value reserve are discussed in closer detail in note 4.5, Derivative financial instruments and hedge accounting.Fair value reserve, EUR THOUSAND 2025 20241.1. -46 924 Interest rate swaps, change 51 -196 Forward exchange contracts, change -68 -774Total -63 -46Other reservesOther reserves include a reserve that includes transfers from retained earnings in accordance with the Articles of Association of foreign companies. Reserve for invested unrestricted equityThe reserve for invested unrestricted equity includes other equity investments and the subscription price of shares to the extent that it is not recognised in share capital pursuant to a specific decision. The payments received from share subscriptions made on the basis of option schemes are recorded in their entirety in the reserve for invested unrestricted equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__146": { "value": "DividendThe dividend proposed to the Annual General Meeting by the Board of Directors has not been deducted from distributable equity prior to the AGM\u2019s approval.In 2025, dividends of EUR 0.24 per share were paid, in total EUR 15,672,301.20.After the reporting date, The Board of Directors has proposed a dividend of EUR 0.25 per share to be distributed, in total EUR 16,375,938.75.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__148": { "value": "0.24", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f0__s7__6__150": { "value": "15672301.2", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s7__6__149": { "value": "0.25", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f0__s7__6__151": { "value": "4.9 Management of capital structureThe objective of the group\u2019s capital management is to ensure normal prerequisites for business operations. Development of the group\u2019s capital structure is monitored through net gearing. The capital structure is regularly reviewed. The shareholders\u2019 equity on the consolidated balance sheet is managed as capital. No external capital requirements are applied to the group.Net liabilities, EUR THOUSAND 2025 2024Interest-bearing liabilities 84,224 69,734Cash assets -74,657 -48,534Net liabilities 9,567 21,200Equity total 314,497 291,036Gearing, % 3.0 7.3", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__152": { "value": "5.1 ProvisionsACCOUNTING PRINCIPLE A provision is recognised in the balance sheet when a past event has created an obligation that will probably be realised and when the amount of the obligation can be reliably estimated. The provisions also include a pension provision for staff benefits and a benefit based on years of service in Poland.Use of estimatesEstimates are required when assessing the amount of provisions associated with business operations. Reclamation Pension Other Provisions, EUR THOUSANDand guaranteeprovisionprovisions Total1.1.2025 693 269 1,519 2,481Exchange rate differences 9 3 -112 -99Additions 25 70 298 394Used provisions -88 -5 -110 -202Reversals of unused provisions -242 -24231.12.2025 398 338 1,596 2,3322025 2024Non-current provisions 1,934 1,788Current provisions 398 693Total2,332 2,481The reclamation and warranty provision includes the estimated cost of repairing defective products that is related to customer complaints and warranty obligations, and any fees resulting from delayed deliveries. Other provisions relate to a locally agreed bonus in Poland that is based on years of services and in Australia for statutory long service leave.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__153": { "value": "ACCOUNTING PRINCIPLE A provision is recognised in the balance sheet when a past event has created an obligation that will probably be realised and when the amount of the obligation can be reliably estimated. The provisions also include a pension provision for staff benefits and a benefit based on years of service in Poland.Use of estimatesEstimates are required when assessing the amount of provisions associated with business operations.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__154": { "value": "5.2 Securities provided, contingent liabilities and other liabilitiesGuarantees given, EUR thousand 2025 2024On behalf of own company 1,322 982On behalf of Group company 17,171 150Total 18,493 1,132In addition to the aforementioned commitments, the following guarantees have been given:Scanfil Plc has provided HSBC Continental Europe with an umbrella guarantee covering all obligations arising from a USD 20 million loan and guarantee arrangement between the subsidiaries SRXGlobal (Australia) Pty Ltd, SRX Global (Malaysia) Sdn. Bhd., Scanfil (Suzhou) Co., Ltd., SRX Global Singapore Pte Ltd, and HSBC Continental Europe. Scanfil Plc has issued guarantees to Nordea Bank Abp and Skandinaviska Enskilda Banken AB for the settlement of derivative contract obligations entered into by Scanfil Sweden AB and its subsidiaries. The maximum liability towards Skandinaviska Enskilda Banken AB is EUR 3.6 million.Scanfil plc has provided a guarantee to Nordea Bank Abp as security for the performance and payment of obligations under the derivative contracts concluded between Scanfil Electronics GmbH and Nordea Bank Abp. Scanfil plc has given a guarantee for the lease obligations of its subsidiary Scanfil Inc. Scanfil EMS Oy has given a guarantee to Nordea Bank AB Shanghai Branch of any obligations arising from a loan facility of CNY 180 million between the subsidiary Scanfil (Suzhou) Co., Ltd. and the Nordea Bank AB Shanghai Branch. Scanfil EMS Oy has given a guarantee of any obligations arising from the subsidiary\u2019s delivery contracts with its customers. The guarantee is limited to a maximum of EUR 7.5 million and seven years after the expiry of the last product agreement. Scanfil Sweden AB has given a guarantee to the lessor as security for the liabilities under the lease contract regarding the premises leased by the Polish subsidiary Scanfil Poland Sp. z o.o.Scanfil EMS Oy and Scanfil Sweden AB have provided guarantees to Nordea Bank Abp and Nordea Bank AB Shanghai Branch as security for the performance and payment of the obligations under the derivative master agreements entered into between the Group companies Scanfil O\u00fc, Scanfil Poland Sp. z o.o, Scanfil \u00c5tvidaberg AB, Scanfil Malm\u00f6 AB, Scanfil (Suzhou) Co., Ltd. On behalf of the group companies may be given usual parent company guarantees from time to time as security for the fulfillment of their customer agreement obligations.", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__156": { "value": "5.3 Details of related parties and group structureThe Group\u2019s related parties include, in addition to group companies, the key members of management, i.e., the members of the parent company\u2019s Board of Directors and the group\u2019s Management Team.Employee benefits for members of the management, EUR thousand 2025 2024Salaries and other short-term employee benefits 2,253 1,900Options implemented and paid in shares 294Total 2,547 1,900The management includes the parent company\u2019s Board of Directors, CEO and Management Team members.Salaries and other short-term employee benefits paid to the President, EUR thousand 2025 2024Christophe Sut 429 358Statutory pension expenditure, EUR thousand 2024 2023Christophe Sut 104 88One of the Board members has a valid payment basis voluntary pension insurance with an expense of EUR 4 thousand (5) in financial year 2024.Salaries paid to the Board Members, EUR thousand 2025 2024Harri Takanen 62 61Bengt Engstr\u00f6m 41 41Christina Lindstedt 47 45Juha R\u00e4is\u00e4nen 53 50Minna Yrj\u00f6nm\u00e4ki 47 44Thomas Dekorsy 41 39Total salaries of the Board Members 291 280The salary information is payment-based.Group\u2019sParent company\u00b4s Group companies Domicile ownership Share of voteownershipScanfil Oyj, parent company; FinlandScanfil EMS Oy Finland 100 % 100 % 100 %Scanfil GmbH Germany 100 % 100 % 100 %Scanfil Electronics GmbH Germany 100 % 100 % 100 %Scanfil Holding Germany GmbH Germany 100 % 100 % 100 %Scanfil O\u00fc Estonia 100 % 100 % 100 %Scanfil (Suzhou) Co., Ltd. China 100 % 100 % 100 %Scanfil\ue61ePoland Sp. z o.o. Poland 100 % 100 % 100 %Scanfil Sweden AB Sweden 100 % 100 % 100 %Scanfil Malm\u00f6 AB Sweden 100 % 100 % 100 %Scanfil \u00c5tvidaberg AB Sweden 100 % 100 % 100 %Scanfil Atlanta Inc. USA 100 % 100 % 100 %Scanfil Group Inc. USA 100 % 100 % 100 %ADCO Circuits LLC USA 80 % 80 % 80 %Scanfil Holding Italy s.r.l Italy 100 % 100 % 100 %Scanfil Business Services Kft Hungary 100 % 100 % 100 %SRXGlobal Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Australia) Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Malaysia) SDN. BHD. Malaysia 100 % 100 % 100 %SRXGLOBAL (SINGAPORE) PTE. LTD. Singapore 100 % 100 % 100 %Leases to related partiesScanfil plc\u2019s subsidiary Scanfil EMS Oy has leased office premises from Kiinteist\u00f6 Oy Pilot 1. The main shareholder of Jussi Real Estate Oy, the owner of Kiinteist\u00f6 Oy Pilot 1, is Jussi Capital Oy. One of the main shareholders of Jussi Capital Oy Scanfil plc\u2019s Board member Harri Takanen. In 2025, the market rents paid totalled EUR 30 thousand (EUR 29 thousand in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__155": { "value": "5.3 Details of related parties and group structureThe Group\u2019s related parties include, in addition to group companies, the key members of management, i.e., the members of the parent company\u2019s Board of Directors and the group\u2019s Management Team.Employee benefits for members of the management, EUR thousand 2025 2024Salaries and other short-term employee benefits 2,253 1,900Options implemented and paid in shares 294Total 2,547 1,900The management includes the parent company\u2019s Board of Directors, CEO and Management Team members.Salaries and other short-term employee benefits paid to the President, EUR thousand 2025 2024Christophe Sut 429 358Statutory pension expenditure, EUR thousand 2024 2023Christophe Sut 104 88One of the Board members has a valid payment basis voluntary pension insurance with an expense of EUR 4 thousand (5) in financial year 2024.Salaries paid to the Board Members, EUR thousand 2025 2024Harri Takanen 62 61Bengt Engstr\u00f6m 41 41Christina Lindstedt 47 45Juha R\u00e4is\u00e4nen 53 50Minna Yrj\u00f6nm\u00e4ki 47 44Thomas Dekorsy 41 39Total salaries of the Board Members 291 280The salary information is payment-based.Group\u2019sParent company\u00b4s Group companies Domicile ownership Share of voteownershipScanfil Oyj, parent company; FinlandScanfil EMS Oy Finland 100 % 100 % 100 %Scanfil GmbH Germany 100 % 100 % 100 %Scanfil Electronics GmbH Germany 100 % 100 % 100 %Scanfil Holding Germany GmbH Germany 100 % 100 % 100 %Scanfil O\u00fc Estonia 100 % 100 % 100 %Scanfil (Suzhou) Co., Ltd. China 100 % 100 % 100 %Scanfil\ue61ePoland Sp. z o.o. Poland 100 % 100 % 100 %Scanfil Sweden AB Sweden 100 % 100 % 100 %Scanfil Malm\u00f6 AB Sweden 100 % 100 % 100 %Scanfil \u00c5tvidaberg AB Sweden 100 % 100 % 100 %Scanfil Atlanta Inc. USA 100 % 100 % 100 %Scanfil Group Inc. USA 100 % 100 % 100 %ADCO Circuits LLC USA 80 % 80 % 80 %Scanfil Holding Italy s.r.l Italy 100 % 100 % 100 %Scanfil Business Services Kft Hungary 100 % 100 % 100 %SRXGlobal Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Australia) Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Malaysia) SDN. BHD. Malaysia 100 % 100 % 100 %SRXGLOBAL (SINGAPORE) PTE. LTD. Singapore 100 % 100 % 100 %Leases to related partiesScanfil plc\u2019s subsidiary Scanfil EMS Oy has leased office premises from Kiinteist\u00f6 Oy Pilot 1. The main shareholder of Jussi Real Estate Oy, the owner of Kiinteist\u00f6 Oy Pilot 1, is Jussi Capital Oy. One of the main shareholders of Jussi Capital Oy Scanfil plc\u2019s Board member Harri Takanen. In 2025, the market rents paid totalled EUR 30 thousand (EUR 29 thousand in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__159": { "value": "5.4 Events after the reporting periodScanfil\u2019s acquisition of Italian electronics manufacturing company MB Elettronica (\u201cMB\u201d) has been completed: The acquisition of MB was announced on 13 July 2025 and was completed on 22 January 2026. This strategic acquisition accelerates Scanfil\u2019s growth, especially in the Aerospace & Defense industry, which generated 40% of MB\u2019s turnover in 2025. In addition, MB has a strong position in domestic Italian and Southern European markets, and within the Industrial and Medtech & Life Science customer groups. Based on MB\u2019s preliminary financial statement for the year 2025 the turnover was EUR 120.0 (98.4) million, an increase of 21.9% compared to 2024. Comparable EBIT was EUR 10.3 (6.8) million, up 49.7% from 2024 and the comparable EBIT margin was 8.6%, improving by 1.7 percentage points from 6.9% in 2024. The preliminary financial statement is unaudited. The purchase price corresponds to an enterprise value of maximum EUR 123 million, of which EUR 91 million is in connection with completing the transaction. The remaining EUR 32 million will be paid based on MB\u2019s financial performance in 2026 and 2027. The transaction was financed by Scanfil\u2019s existing credit facilities. (Stock Exchange Release 22 January 2026)By 9 January 2026, a total of 66,000 Scanfil Plc\u2019s new shares has been subscribed for with the company's stock options 2019C and 2022AI. For subscriptions made with the stock options 2019C and 2022AI, the entire subscription price of EUR 478,920.00 will be credited to the reserve for the company\u2019s invested unrestricted equity. The shares subscribed for with the stock options 2019C and 2022AI have been registered in the Trade Register on 12 February 2026. The new shares will produce shareholder rights for their shareholders from the date of registration. After the trade registration the total number of shares is 65,542,493 (Stock Exchange Release 12 February 2026)", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__157": { "value": "Group\u2019sParent company\u00b4s Group companies Domicile ownership Share of voteownershipScanfil Oyj, parent company; FinlandScanfil EMS Oy Finland 100 % 100 % 100 %Scanfil GmbH Germany 100 % 100 % 100 %Scanfil Electronics GmbH Germany 100 % 100 % 100 %Scanfil Holding Germany GmbH Germany 100 % 100 % 100 %Scanfil O\u00fc Estonia 100 % 100 % 100 %Scanfil (Suzhou) Co., Ltd. China 100 % 100 % 100 %Scanfil\ue61ePoland Sp. z o.o. Poland 100 % 100 % 100 %Scanfil Sweden AB Sweden 100 % 100 % 100 %Scanfil Malm\u00f6 AB Sweden 100 % 100 % 100 %Scanfil \u00c5tvidaberg AB Sweden 100 % 100 % 100 %Scanfil Atlanta Inc. USA 100 % 100 % 100 %Scanfil Group Inc. USA 100 % 100 % 100 %ADCO Circuits LLC USA 80 % 80 % 80 %Scanfil Holding Italy s.r.l Italy 100 % 100 % 100 %Scanfil Business Services Kft Hungary 100 % 100 % 100 %SRXGlobal Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Australia) Pty Limited Australia 100 % 100 % 100 %SRXGlobal (Malaysia) SDN. BHD. Malaysia 100 % 100 % 100 %SRXGLOBAL (SINGAPORE) PTE. LTD. Singapore 100 % 100 % 100 %Leases to related partiesScanfil plc\u2019s subsidiary Scanfil EMS Oy has leased office premises from Kiinteist\u00f6 Oy Pilot 1. The main shareholder of Jussi Real Estate Oy, the owner of Kiinteist\u00f6 Oy Pilot 1, is Jussi Capital Oy. One of the main shareholders of Jussi Capital Oy Scanfil plc\u2019s Board member Harri Takanen. In 2025, the market rents paid totalled EUR 30 thousand (EUR 29 thousand in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__161": { "value": "Scanfil plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__160": { "value": "Scanfil plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__162": { "value": "plc", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__163": { "value": "Yritystie 6, 85410 SIEVI", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__166": { "value": "FINLAND", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__165": { "value": "FINLAND", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__164": { "value": "FINLAND", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:7437004XD6U0FFDCT507", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }