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} }, "f1__s5__4__32": { "value": "10463000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s9__6__11": { "value": "Basic information about the companyOrthex is principally engaged in producing and marketing household products. Orthex Group is a Nordic producer of household products that make everyday life easier for the consumer. Orthex sells its products to major retailers that sell the products to consumers. Orthex has customers in more than 40 countries and on four continents. It has three factories of its own and it launches a variety of functional products every year.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__9": { "value": "Basic information about the companyOrthex is principally engaged in producing and marketing household products. Orthex Group is a Nordic producer of household products that make everyday life easier for the consumer. Orthex sells its products to major retailers that sell the products to consumers. Orthex has customers in more than 40 countries and on four continents. It has three factories of its own and it launches a variety of functional products every year. The consolidated financial statements of Orthex Corporation and its subsidiaries (collectively, the Group) for the year ended 31 Dec 2025 were authorised for issue in accordance with a resolution of the Board of Directors on 4 March 2026. According to the Finnish Companies Act, shareholders have the option of approving or rejecting the financial statements at the Annual General Meeting held after their publication. The Annual General Meeting also has the opportunity to make a decision to amend the financial statements. Orthex Corporation (the Company or the parent) is a public limited liability company incorporated and domiciled in Finland and whose shares are quoted on Nasdaq Helsinki since 29 March 2021. The registered office is located at Suomalaistentie 7 in Espoo. Basis of preparation Orthex\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and have been prepared in accordance with the IAS and IFRS standards and SIC and IFRIC interpretations in force on 31 Dec 2025. The notes to the consolidated financial statements also comply with the Finnish accounting and corporate legislation.The consolidated financial statements have been prepared on a historical cost basis, except for financial assets and financial liabilities that are measured and presented at fair value through profit or loss and defined benefit pension plans that are measured and presented at fair value.The consolidated financial statements are presented in euros and all values are rounded to the nearest thousand, except when otherwise indicated.In addition, the company has prepared a version of the financial statements in accordance with ESEF requirements, which is marked with XBRL codes. The file can be downloaded from the company\u2019s website.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__10": { "value": "The consolidated financial statements of Orthex Corporation and its subsidiaries (collectively, the Group) for the year ended 31 Dec 2025 were authorised for issue in accordance with a resolution of the Board of Directors on 4 March 2026. According to the Finnish Companies Act, shareholders have the option of approving or rejecting the financial statements at the Annual General Meeting held after their publication. The Annual General Meeting also has the opportunity to make a decision to amend the financial statements. Orthex Corporation (the Company or the parent) is a public limited liability company incorporated and domiciled in Finland and whose shares are quoted on Nasdaq Helsinki since 29 March 2021. The registered office is located at Suomalaistentie 7 in Espoo.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__13": { "value": "Corporation", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__14-1": { "value": "Basis of preparation Orthex\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and have been prepared in accordance with the IAS and IFRS standards and SIC and IFRIC interpretations in force on 31 Dec 2025. The notes to the consolidated financial statements also comply with the Finnish accounting and corporate legislation.The consolidated financial statements have been prepared on a historical cost basis, except for financial assets and financial liabilities that are measured and presented at fair value through profit or loss and defined benefit pension plans that are measured and presented at fair value.The consolidated financial statements are presented in euros and all values are rounded to the nearest thousand, except when otherwise indicated.In addition, the company has prepared a version of the financial statements in accordance with ESEF requirements, which is marked with XBRL codes. The file can be downloaded from the company\u2019s website.Amendments and annual improvements to IFRS standardsThe Orthex Group has applied the reforms and annual improvements to IFRS standards that came into effect on 1 January 2025. The standards affected by the reforms are: amendments to IAS 21. The document Lack of Exchangeability amends IAS 21 The Effects of Changes in Foreign Exchange Rates to require a consistent approach when assessing whether a currency is exchangeable for another currency or not.These amendments have not had a major impact on the consolidated financial statements.New and amended standards issued but not yet effectiveOrthex applies new and amended standards and interpretations as they become effective on or after 1 January 2026. The Group assesses the potential impacts of these changes on the consolidated financial statements once the final versions of the new standards have been approved.The following new and amended standards have been issued and become effective on 1 January 2026 or later. \u2022 IFRS 18 Presentation of financial statements and information to be disclosed in the financial statements.\u2022 IFRS 19 Subsidiaries that are not publicly accountable: disclosures in the financial statements.\u2022 Changes to the classification and measurement of financial instruments (amendments to IFRS 9 and IFRS 7).\u2022 Annual improvements to IFRS financial reporting standards \u2013 part 11. The amendments apply to the following standards: IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IAS 7 Cash Flow Statements.\u2022 Contracts that refer to electricity dependent on natural conditions (amendments to IFRS 9 and IFRS 7). Significant accounting judgements, estimates and assumptionsThe preparation of the Group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require material adjustments to the carrying amount of assets or liabilities affected in future periods. In the process of applying the Group\u2019s accounting policies, management has made various judgements. Those which management has assessed to have the most significant effect on the amounts recognised in the consolidated financial statements are discussed in the individual notes.The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are also described in the individual notes of the related financial statement line items. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 Dec 2025. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Control exists when Orthex has a majority of voting rights in a subsidiary or can otherwise demonstrate having control in a subsidiary.Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. All Group companies follow uniform accounting policies.All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Foreign currenciesThe consolidated financial statements have been prepared in euros that is both the operational and the presentation currency of the Group\u2019s parent company. Foreign currency transactions are translated into euros using the exchange rate at the date of the transaction. Receivables and liabilities denominated in foreign currency are translated into euros using the closing rate. Exchange differences arising on settlement or translation are recognised in the income statement.The income statement and balance sheet items of the subsidiaries operating outside the euro zone are initially recognised in the operational currencies of their operating environments. In the consolidated financial statements, the income statements of foreign subsidiaries are translated into euros using the average exchange rates of the period. The balance sheet items of the subsidiaries are translated using the closing rates. The exchange differences are recognised in other comprehensive income and presented under translation differences in equity.When a foreign subsidiary is disposed of, the translation differences accumulated in equity are transferred to profit or loss as part of the gain or loss on disposalAccounting policyOrthex applies the IFRS 15 Revenue from Contracts with Customers standard. The principle is that sales are recognised at an amount that reflects the consideration, which Orthex expects to receive in exchange for transferring goods or services to a customer. Sales are recognised when the control of goods or services is transferred to a customer. Control is transferred at one point in time.Sale of household productsOrthex\u2019s revenue mainly consists of selling of household products to major retailers that sell Orthex\u2019s products to consumers. Each product sold by Orthex as part of an order is a distinct performance obligation and the products have similar terms of sale. Orthex does not provide any services relating to the products sold. Revenue from the sales of household products is recognised at a point in time based on the delivery terms when the control of the products is transferred to the customer i.e. when the performance obligation is satisfied. The revenue recognised reflects the consideration to which Orthex expects to be entitled to. Net sales is adjusted for exchange rate differences of foreign-currency denominated sales and volume rebates provided for the customers. The normal payment terms are 15 to 60 days upon delivery. Products sold are non-refundable.No single customer\u2019s share of the net sales was at least 10% of the Group\u2019s net sales in 2025 or 2024.Variable considerationVariable consideration consists of volume rebates and cash discounts.The sales prices are based on price lists but Orthex provides retrospective volume rebates for certain retailers that are based on growth in sales volumes. Volume rebates are calculated based on expected annual purchase volumes from the customer. The amount of volume rebates is estimated at the beginning of the year and adjusted at each reporting date. Orthex estimates the amount of variable payments using the expected value method. Orthex applies the requirements on constraining estimates of variable consideration in order to determine the amount recognised as revenue.Contract balancesOrthex records a trade receivable when Orthex\u2019s right to payment is unconditional (i.e. only the passage of time is required before payment of the consideration is due). Relating to trade receivables, refer to Notes 11 and 14.The contracts with retailers do not include a right to return for any unsold products and therefore, no refund liabilities are recorded. Accounting estimates and judgementsOrthex has applied management judgement relating to timing of revenue recognition and estimating the amount of variable consideration. The timing of the revenue recognition is based on the delivery terms of the products to the customer. For certain delivery terms, Orthex is required to make assumptions of the timing when control of the goods is transferred to the customer. In addition, the amount of volume rebates included as an adjustment to net sales requires estimation before the uncertainty relating to the amount to be recognised is resolved.Accounting treatment of government grantsGovernment grants consist mainly of state subsidies for sick leave and received EU support funds. As a rule, there are no repayment conditions attached to public subsidies received.Pension liabilitiesOrthex Group provides pension benefits in accordance with local statutory regulation. The current plans mainly consist of defined contribution based plans. The contributions payable under defined contribution based plans are recognised as expenses in the income statement for the period to which the payments relate. In defined contribution based plans, Orthex does not have a legal or constructive obligation to pay further contributions, in case the payment recipient is unable to pay the retirement benefits. In Sweden, Orthex Group has a pension plan classified as a defined benefit based plan. For this plan, Orthex may incur obligations after the payment of the contribution. Pension liabilities represent the present value of future cash flows from the benefits payable and the liability recognised on the balance sheet are pension liabilities at the closing. The present value of pension liabilities has been calculated using the projected unit credit method (PUC). Pension liabilities are recognised based on external actuarial calculations as of 31 Dec 2025 and 31 Dec 2024.The cost of providing pensions is charged to the income statement as to spread the service cost over the service lives of employees. The net interest is presented in financial items and the rest of the income statement effect as pension cost. The discount rate assumed in calculating the present value of pension liabilities is the market yield of high-quality corporate bonds. Their maturity substantially corresponds to the maturity of the pension liability. Actuarial gains and losses are recognised in comprehensive income in the income statement. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss related to a curtailment is recognised immediately in profit or loss.Key assumptions and sensitivity analysesThe cost of the defined benefit pension plan and the present value of pension liabilities are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. Due to the complexities involved in the valuation and its long-term nature, pension liabilities are highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. The parameter most subject to change is the discount rate. Changes in the general level of interest rates and the market yield of high-quality bonds have an impact on the present value of pension liabilities. When the level of interest rates decreases, the present value of pension liabilities increases. The discount rate is set by referencing the yield on mortgage bonds and the duration of pension liabilities which is 16 years. The mortality assumptions are based on publicly available mortality tables for Sweden. Those mortality tables tend to change only at intervals in response to demographic changes. Future salary increases and pension increases are based on expected future inflation rates for the respective countries.Deferred taxesDeferred tax assets and deferred tax liabilities are differences between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Orthex records a deferred tax liability for all taxable temporary differences. Deferred tax assets are recognised for all deductible temporary differences and any unused tax losses carried forward to the extent that it is deemed probable that they can be utilised against future taxable profit. Deferred tax assets are reviewed at each reporting date. In case it is no longer probable that sufficient taxable profit will be available for the deferred tax asset to be utilised, the carrying amount of deferred tax asset is reduced.Deferred tax relating to items recognised outside profit or loss is recognised in correlation to the underlying transaction either in OCI or directly in equity. Orthex offsets deferred tax assets and deferred liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Orthex has offset deferred taxes related to IFRS 16 fixed assets and lease liabilities.Orthex\u2019s intangible assets with finite useful lives includes software. Initially, intangible assets are measured at cost. After the initial recognition, intangible assets are recorded at cost less any accumulated amortisation and accumulated impairment losses.Orthex\u2019s intangible assets with finite useful lives are amortised on a straight-line basis over their expected useful lives and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation expense on intangible assets with finite useful lives is recognised in the statement of profit or loss in the expense category that is consistent with the function of the intangible assets.The expected useful lives and residual values are evaluated at least at the end of each reporting period.The expected useful lives for the asset classes are as follows:\u2022 Software 3\u201310 years In case any intangible assets are derecognised upon disposal, any gain or loss resulting from the derecognition of the asset is included in the statement of profit or loss.Research and development costsResearch costs are expensed as they incur. Development costs are capitalised when the criteria in IAS 38 is met. Orthex has not capitalised any development costs since the capitalisation criteria has not been met.GoodwillGoodwill is not amortised but it is tested for impairment annually and whenever there is an indication of impairment. Goodwill is measured at initial cost less any accumulated impairment losses. The majority of the goodwill at the time of transition in the Group\u2019s balance sheet arose in connection with the formation of the Group in 2015.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the goodwill may be impaired. The carrying amount of a cash-generating unit that includes goodwill is compared to the recoverable amount, which is the higher of value in use and fair value less costs to sell.For impairment testing purposes, goodwill is allocated to two cash-generating units, Finland and Nordics. The recoverable amount is the higher of CGU\u2019s fair value less costs of disposal and its value in use. The recoverable amount is compared with its carrying amount to determine potential impairment. In case the carrying value of goodwill exceeds the recoverable amount, an impairment is recognised in the income statement.Previously recognised impairment losses on goodwill are not reversed in future periods.The value in use calculation is based on a DCF model. The recoverable amounts of CGU\u2019s are based on value in use calculations, where the estimated future cash flows of CGUs are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. The cash flows are determined using a 5-year cash flow forecasts, which are based on Orthex\u2019s business plan that is based on Orthex\u2019s past experience as well as future expected market trends. The projected cash flows have been updated to reflect the budgeted demand for products. Impairment losses are recognised in the statement of profit or loss in expense categories consistent with the function of the impaired asset.Orthex has performed its annual impairment test for 31 Dec 2025 and 31 Dec 2024. Based on the impairment calculations made, there was no indication of impairment of goodwill for the above mentioned periods.Property, plant and equipment are recorded at historical cost less accumulated depreciations and impairment losses, if applicable. Subsequent improvement costs are included in the carrying amount of the asset or recognised as a separate asset only when the future economic benefits associated with the cost are probable and the cost can be measured reliably. Maintenance and repair costs are expensed as incurred.Depreciation is calculated on a straight-line basis over the expected useful lives of the assets. Land and water areas are not depreciated due to indefinite useful lives. The estimated useful lives of the tangible assets are as follows:\u2022 Buildings: 25\u201340 years\u2022 Machinery and equipment: 5\u201315 years\u2022 Production moulds: 5\u201315 years\u2022 Other tangible assets: 3\u20135 years Expected useful lives are reviewed at each financial year end and in case there is a significant difference to the previous estimates, the useful lives are adjusted accordingly. Orthex has not recorded any impairment losses relating to property, plant and equipment.Any gain or loss arising in derecognition of an asset is included in the statement of profit or loss when the asset is derecognised.Lease liabilitiesAt the commencement date of the lease, Orthex recognises lease liabilities measured at the present value of the future lease payments to be made over the lease term. When calculating the present value of the future lease payments, the interest rate implicit in the lease is applied if readily available. In most of Orthex\u2019s lease contracts the interest rate implicit in the lease is not available. In such cases, Orthex uses its incremental borrowing rate which reflects the rate at which Orthex could borrow an amount similar to the value of the right-of-use asset, in the same currency, over the same term, and with similar collateral. The incremental borrowing rate comprises the risk free reference rate, credit spread and country and currency premium if applicable. At the commencement date of the lease, the measurement of the lease liability includes fixed lease payments and potential expected payments under residual guarantees. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Penalties for terminating the lease are included if the lease term reflects the exercise of a termination option. The lease term is defined as the period when the lease is non-cancellable. The lease term includes periods covered by an option to extend the lease, if Orthex is reasonably certain to exercise that option, and periods covered by an option to terminate the lease, if Orthex is reasonably certain not to exercise the option to terminate the lease. Orthex has some lease contracts for which the lease term is cancellable with only a short notification period. For the open-ended lease contracts,Orthex estimates the lease term based on the importance of the asset to Orthex\u2019s operations considering the location and the availability of suitable alternatives and costs relating to termination of the lease such as negotiation and relocation costs. The carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset.Measurement and recognition of right-of-use assetsRight-of-use assets are measured at cost which comprises the amount of the lease liability and the lease payments made at or before the commencement of the lease. The right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment. The depreciation starts at the commencement date of the lease and the right-of-use assets are depreciated on a straight-line basis over the shorter period of lease term and useful life of the underlying asset. The right-of-use asset is remeasured with a corresponding remeasurement of the lease liability.Orthex applies the recognition exemption provided for leases for which the underlaying asset is of low value. The assessment whether Orthex applies the exemption is made on a lease-by-lease basis. Lease payments for leases of low value assets are expensed in the income statement on a straight-line basis. Lease payments for leases of low value assets have not had a material impact on Orthex\u2019s results. Orthex does not have short-term leases for which the lease term is 12 months or less.Accounting estimates and judgementsThe most significant management judgements relate to evaluating the lease term for leases that include options to extend the lease or options to terminate the lease and to leases for which the lease term is open-ended. Management estimates the lease term for the contracts using future outlooks of the business as well as contract specific facts and circumstances. Additionally, management judgment is also applied in determining the incremental borrowing rate.Orthex recognises financial instruments based on their characteristics and classifies them to different categories as defined below. Financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.Financial assetsFinancial assets are initially recognised at fair value at trade date. At initial recognition, Orthex classifies financial assets as subsequently measured at amortised cost, fair value through profit or loss, and fair value through other comprehensive income (OCI).The subsequent classification is dependent on the contractual cash flowcharacteristics of the financial asset and the group\u2019s business model for managing them.Financial assets at amortised costOrthex recognises financial assets at amortised cost if the business model of holding the assets is solely collecting contractual cash flows from payments of principal and interest at specified dates. Financial assets at amortised cost are initially recognised and measured at fair value plus related transaction costs. The financial assets are subsequently measured by using the effective interest rate (EIR) method. These assets are subject to impairment. Any gains and losses thereof are recognised in the statement of profit or loss when the asset is derecognised, modified or impaired. For Orthex, the financial assets at amortised cost are the most significant category of financial assets. The category includes trade receivables, for which the expected credit losses are assessed as impairment. The expected credit losses are described below in the credit risk section.Financial assets at fair value through profit or lossOrthex recognises financial assets at fair value through profit or loss when the assets are held for trading or are mandatorily required to be measured at fair value. Additionally, Orthex recognises at fair value through profit or loss when the financial assets are initially designated upon initial recognition to be measured at fair value through profit or loss. These financial assets are classified as held for trading if the assets are acquired for sole purpose of receiving cash flows from the asset sales. Any gains or losses recognised from the net changes in the fair value of these financial assets are recognised in the statement of profit or loss.Orthex classifies derivative instruments to be measured at fair value through profit or loss at inception. Financial assets at fair value through other comprehensive income (OCI)Financial assets at fair value through other comprehensive income include investments to equity instruments. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognised as other income in the statement of profit or loss when the right of payment has been established.Upon the initial recognition Orthex may make an irrevocable election to classify an equity investment as equity instrument designated at fair value through other comprehensive income in accordance with IAS 32, when the assets are not held for trading. Any change in the fair value of the asset and possible dividends are recognised in the other comprehensive income in the statement of comprehensive income.Financial assets designated at fair value through OCI are not subject to impairment assessment.Orthex does not have any instruments designated at fair value through OCI. Impairment and expected credit losses (ECL)Orthex estimates the expected credit losses from their short-term receivables such as trade receivables and accrued revenues at each reporting date. Orthex recognises the expected credit loss allowance as impairment from these assets, which is defined as the difference between the contractual cash flows and the expected cash flows Orthex expects to receive. Orthex applies a simplified approach method for the assessment of the expected credit loss impairment. Orthex uses the lifetime expected credit losses as a credit loss allowance. Any receivable, which is considered to be more than 90 days past due are considered to be defaulted and impaired and are written off from the receivable balance. Cash and cash equivalentsCash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. All of the Orthex\u2019s bank accounts are in well established low risk banks to reduce the risk in relation to the insolvency issues from banks. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management.Available cash and liquidity positionEUR thousand 31 Dec 2025 31 Dec 2024Cash and cash equivalents 11,817 10,463Total cash and cash equivalents 11,817 10,463Cash at banks earns interest at floating rates based on daily bank deposit rates. At 31 Dec 2025, the Group had available EUR 7.0 million (31 Dec 2024: EUR 7.0 million) of undrawn committed borrowing facilities. The effect of exchange rates on cash and cash equivalents by currencyEUR thousand 31 Dec 2025 31 Dec 2024EUR/SEK 297 -278EUR/NOK -12 -51EUR/DKK -4 0EUR/GBP -3 3Total 278 -326Financial liabilitiesFinancial liabilities are recognised at fair value at trade date and are classified to be subsequently measured at either amortised cost or at fair value through profit or loss. The subsequent measurement designation is based on the obligations arising from the contractual nature of the financial liability.Financial liabilities at amortised costOrthex classifies financial liabilities to be measured at amortised cost when the financial liabilities involve contractual obligations for payments and are not held for trading. The financial liabilities are initially recognised at fair value less any related transaction costs. After initial recognition, these liabilities are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. This category is most relevant to Orthex and it includes interest-bearing loans and borrowings, and the Group\u2019s trade and other payables.Financial liabilities at fair value through profit or lossOrthex classifies financial liabilities at fair value through profit or loss when the financial liabilities are held for trading, or when the financial liability is designated upon initial recognition to be measured at fair value through profit or loss. Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of recognition, and only if the criteria in IFRS 9 are satisfied. Orthex classifies derivative instruments, which are not designated as hedging instruments, to be measured at fair value through profit or loss at inception. Derecognition of financial instrumentsOrthex derecognises financial instruments when, and only when the contractual rights or responsibilities arising from contractual obligations are discharged, cancelled, or they expire. In the case of the financial assets, a transfer of rights or impairment of assets qualifies for derecognition of the asset. In case of a financial liability, when an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss. Offsetting financial instrumentsOrthex does not offset financial instruments.All the assets and liabilities for which the fair value is measured and disclosed are categorised on three levels of fair value hierarchy. Level 1Financial instruments on level 1 are quoted on public and active markets for similar instruments. The prices are instantly available and the valuation does not require judgements.\u2022 Orthex does not have financial instruments on level 1. Level 2Financial instruments on level 2 are not directly observable, but the valuation technique uses the lowest level inputs in the valuation estimates, which are readily available on a public market or through other market makers.This category includes:\u2022 Loans from credit institutions\u2022 Derivative instruments Level 3Financial instruments on level 3 require valuation techniques where the lowest level valuation inputs are not available directly, and are thus unobservable. The measurement require independent consideration and judgements from the management. The valuation techniques, related inputs and assumptions for Level 3 fair value instruments are explained in detail alongside the tabular presentation of the fair values. \u2022 Orthex does not have financial instruments on level 3. For financial instruments that are measured at fair value on a recurring basis, Orthex determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting date.For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. Fair-value related disclosures for financial instruments and non-financial assets that are measured at fair value or where fair values are disclosed, are summarised in addition to this note in Note 11.Inventories are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows: \u2022 Raw materials: purchase cost on a first-in/first-out basis \u2022 Finished goods and work in progress: cost of direct materials and labour and a proportion of manufacturing overheads based on the normal operating capacity Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.The loss allowance for trade receivables is based on the ageing of the accounts receivable. Historically, the amount of overdue trade receivables has been low and the amount of overdue receivables has not materially increased. The aim is to minimise credit risks by active credit management and using credit collaterals. The expected loss rate for all trade receivables is 2.0%.Credit risks of trade receivables are presented in Note 11.Terms and conditions of the above payables: \u2022 Trade payables are non-interest bearing and are normally settled on 30 to 60 day terms\u2022 Other payables are non-interest bearing and have an average term of six months\u2022 Interest related to loan is normally settled semi-annually throughout the financial year", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__12": { "value": "Basis of preparation Orthex\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and have been prepared in accordance with the IAS and IFRS standards and SIC and IFRIC interpretations in force on 31 Dec 2025. The notes to the consolidated financial statements also comply with the Finnish accounting and corporate legislation.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__7-1": { "value": "Basis of preparation Orthex\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and have been prepared in accordance with the IAS and IFRS standards and SIC and IFRIC interpretations in force on 31 Dec 2025. The notes to the consolidated financial statements also comply with the Finnish accounting and corporate legislation.The consolidated financial statements have been prepared on a historical cost basis, except for financial assets and financial liabilities that are measured and presented at fair value through profit or loss and defined benefit pension plans that are measured and presented at fair value.The consolidated financial statements are presented in euros and all values are rounded to the nearest thousand, except when otherwise indicated.In addition, the company has prepared a version of the financial statements in accordance with ESEF requirements, which is marked with XBRL codes. The file can be downloaded from the company\u2019s website.Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 Dec 2025. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Control exists when Orthex has a majority of voting rights in a subsidiary or can otherwise demonstrate having control in a subsidiary.Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. All Group companies follow uniform accounting policies.All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__6": { "value": "Basis of preparation Orthex\u2019s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and have been prepared in accordance with the IAS and IFRS standards and SIC and IFRIC interpretations in force on 31 Dec 2025. The notes to the consolidated financial statements also comply with the Finnish accounting and corporate legislation.The consolidated financial statements have been prepared on a historical cost basis, except for financial assets and financial liabilities that are measured and presented at fair value through profit or loss and defined benefit pension plans that are measured and presented at fair value.The consolidated financial statements are presented in euros and all values are rounded to the nearest thousand, except when otherwise indicated.In addition, the company has prepared a version of the financial statements in accordance with ESEF requirements, which is marked with XBRL codes. The file can be downloaded from the company\u2019s website.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__5": { "value": "Name Principal activities Country of incorporation 31 Dec 2025 31 Dec 2024Oy Orthex Finland Ab Producing and marketing of household products Finland 100% 100%Orthex Sweden Holding AB Producing and marketing of household products Sweden 100% 100%Orthex Sweden AB Producing and marketing of household products Sweden 100% 100%Orthex Kitchen AB Producing and marketing of household products Sweden 100% 100%Orthex Norway AS Producing and marketing of household products Norway 100% 100%Orthex Denmark A/S Producing and marketing of household products Denmark 100% 100%Gastromax Limited Producing and marketing of household products UK 100% 100%Orthex Germany GmbH Producing and marketing of household products Germany 100% 100%Orthex France SARL Producing and marketing of household products France 100% 100%Group ownership is presented in the table above in percentages.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__18": { "value": "2. Net salesSegment information Orthex Group is a Nordic producer of household products that make everyday life easier for the consumer. Orthex Group has customers in more than 40 countries and on four continents. It has three factories of its own and it launches a variety of functional products every year. The profitability of the Group is followed by the chief operative decision maker that is the CEO supported by the Group Management Team. The reports followed by the management are consistent with Orthex\u2019s consolidated IFRS figures. Due to the management structure and how the business is operated and managed, the Group as a whole is determined to be one operating segment that is also the reportable segment. Accounting policyOrthex applies the IFRS 15 Revenue from Contracts with Customers standard. The principle is that sales are recognised at an amount that reflects the consideration, which Orthex expects to receive in exchange for transferring goods or services to a customer. Sales are recognised when the control of goods or services is transferred to a customer. Control is transferred at one point in time.Sale of household productsOrthex\u2019s revenue mainly consists of selling of household products to major retailers that sell Orthex\u2019s products to consumers. Each product sold by Orthex as part of an order is a distinct performance obligation and the products have similar terms of sale. Orthex does not provide any services relating to the products sold. Revenue from the sales of household products is recognised at a point in time based on the delivery terms when the control of the products is transferred to the customer i.e. when the performance obligation is satisfied. The revenue recognised reflects the consideration to which Orthex expects to be entitled to. Net sales is adjusted for exchange rate differences of foreign-currency denominated sales and volume rebates provided for the customers. The normal payment terms are 15 to 60 days upon delivery. Products sold are non-refundable.No single customer\u2019s share of the net sales was at least 10% of the Group\u2019s net sales in 2025 or 2024.Variable considerationVariable consideration consists of volume rebates and cash discounts.The sales prices are based on price lists but Orthex provides retrospective volume rebates for certain retailers that are based on growth in sales volumes. Volume rebates are calculated based on expected annual purchase volumes from the customer. The amount of volume rebates is estimated at the beginning of the year and adjusted at each reporting date. Orthex estimates the amount of variable payments using the expected value method. Orthex applies the requirements on constraining estimates of variable consideration in order to determine the amount recognised as revenue.Contract balancesOrthex records a trade receivable when Orthex\u2019s right to payment is unconditional (i.e. only the passage of time is required before payment of the consideration is due). Relating to trade receivables, refer to Notes 11 and 14.The contracts with retailers do not include a right to return for any unsold products and therefore, no refund liabilities are recorded. Accounting estimates and judgementsOrthex has applied management judgement relating to timing of revenue recognition and estimating the amount of variable consideration. The timing of the revenue recognition is based on the delivery terms of the products to the customer. For certain delivery terms, Orthex is required to make assumptions of the timing when control of the goods is transferred to the customer. In addition, the amount of volume rebates included as an adjustment to net sales requires estimation before the uncertainty relating to the amount to be recognised is resolved.The disaggregation of revenue by geography in the table below is based on the locations of the customers. Net sales by geographyEUR thousand 2025 2024Nordics 67,062 69,148Rest of Europe 19,606 19,749Rest of the world 544 837Total 87,212 89,734Net sales by product categoryEUR thousand 2025 2024Storage 60,248 61,797Kitchen 17,266 18,796Home & Garden 9,698 9,140Total 87,212 89,734", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__16": { "value": "2. Net salesSegment information Orthex Group is a Nordic producer of household products that make everyday life easier for the consumer. Orthex Group has customers in more than 40 countries and on four continents. It has three factories of its own and it launches a variety of functional products every year. The profitability of the Group is followed by the chief operative decision maker that is the CEO supported by the Group Management Team. The reports followed by the management are consistent with Orthex\u2019s consolidated IFRS figures. Due to the management structure and how the business is operated and managed, the Group as a whole is determined to be one operating segment that is also the reportable segment. Accounting policyOrthex applies the IFRS 15 Revenue from Contracts with Customers standard. The principle is that sales are recognised at an amount that reflects the consideration, which Orthex expects to receive in exchange for transferring goods or services to a customer. Sales are recognised when the control of goods or services is transferred to a customer. Control is transferred at one point in time.Sale of household productsOrthex\u2019s revenue mainly consists of selling of household products to major retailers that sell Orthex\u2019s products to consumers. Each product sold by Orthex as part of an order is a distinct performance obligation and the products have similar terms of sale. Orthex does not provide any services relating to the products sold. Revenue from the sales of household products is recognised at a point in time based on the delivery terms when the control of the products is transferred to the customer i.e. when the performance obligation is satisfied. The revenue recognised reflects the consideration to which Orthex expects to be entitled to. Net sales is adjusted for exchange rate differences of foreign-currency denominated sales and volume rebates provided for the customers. The normal payment terms are 15 to 60 days upon delivery. Products sold are non-refundable.No single customer\u2019s share of the net sales was at least 10% of the Group\u2019s net sales in 2025 or 2024.Variable considerationVariable consideration consists of volume rebates and cash discounts.The sales prices are based on price lists but Orthex provides retrospective volume rebates for certain retailers that are based on growth in sales volumes. Volume rebates are calculated based on expected annual purchase volumes from the customer. The amount of volume rebates is estimated at the beginning of the year and adjusted at each reporting date. Orthex estimates the amount of variable payments using the expected value method. Orthex applies the requirements on constraining estimates of variable consideration in order to determine the amount recognised as revenue.Contract balancesOrthex records a trade receivable when Orthex\u2019s right to payment is unconditional (i.e. only the passage of time is required before payment of the consideration is due). Relating to trade receivables, refer to Notes 11 and 14.The contracts with retailers do not include a right to return for any unsold products and therefore, no refund liabilities are recorded. Accounting estimates and judgementsOrthex has applied management judgement relating to timing of revenue recognition and estimating the amount of variable consideration. The timing of the revenue recognition is based on the delivery terms of the products to the customer. For certain delivery terms, Orthex is required to make assumptions of the timing when control of the goods is transferred to the customer. In addition, the amount of volume rebates included as an adjustment to net sales requires estimation before the uncertainty relating to the amount to be recognised is resolved.The disaggregation of revenue by geography in the table below is based on the locations of the customers. Net sales by geographyEUR thousand 2025 2024Nordics 67,062 69,148Rest of Europe 19,606 19,749Rest of the world 544 837Total 87,212 89,734Net sales by product categoryEUR thousand 2025 2024Storage 60,248 61,797Kitchen 17,266 18,796Home & Garden 9,698 9,140Total 87,212 89,734", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__15": { "value": "Segment information Orthex Group is a Nordic producer of household products that make everyday life easier for the consumer. Orthex Group has customers in more than 40 countries and on four continents. It has three factories of its own and it launches a variety of functional products every year. The profitability of the Group is followed by the chief operative decision maker that is the CEO supported by the Group Management Team. The reports followed by the management are consistent with Orthex\u2019s consolidated IFRS figures. Due to the management structure and how the business is operated and managed, the Group as a whole is determined to be one operating segment that is also the reportable segment.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__17-1": { "value": "Accounting estimates and judgementsOrthex has applied management judgement relating to timing of revenue recognition and estimating the amount of variable consideration. The timing of the revenue recognition is based on the delivery terms of the products to the customer. For certain delivery terms, Orthex is required to make assumptions of the timing when control of the goods is transferred to the customer. In addition, the amount of volume rebates included as an adjustment to net sales requires estimation before the uncertainty relating to the amount to be recognised is resolved.The disaggregation of revenue by geography in the table below is based on the locations of the customers.Critical accounting estimates and judgements, assumptions used to determine future pension obligationsThe present value of the pension liabilities is based on actuarial calculations that use several assumptions. Any changes in these assumptions will impact the carrying amount of pension liabilities.Accounting estimates and judgements Management judgement is applied in determining the deferred tax assets as Orthex is required to make estimations about future taxable profit, the recoverability of the tax losses carried forward and potential changes to tax laws in the countries where Orthex operates.At 31 Dec 2025, Orthex has no tax losses carried forward or deferred tax assets relating to taxable losses. A deferred tax asset amounting to EUR 135 thousand (2024: EUR 196 thousand) is recorded relating to interest expenses carried forward.In addition to the above, the most significant temporary differences arise from leases, timing difference of depreciations in the financial statements and taxation, defined benefit pension plans and transaction costs on external loans.Deferred taxes related to IFRS 16 right-of-use assets and leasing liabilities are netted in the consolidated balance sheet, but in the breakdown of changes in deferred taxes below, they are presented gross.Accounting estimates and judgementsThe key assumptions used for the value in use calculations are profitability growth rate, discount rate (pre-tax WACC) and long-term growth rate.Accounting estimates and judgementsThe most significant management judgements relate to evaluating the lease term for leases that include options to extend the lease or options to terminate the lease and to leases for which the lease term is open-ended. Management estimates the lease term for the contracts using future outlooks of the business as well as contract specific facts and circumstances. Additionally, management judgment is also applied in determining the incremental borrowing rate.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__21": { "value": "3. Other operating incomeEUR thousand 2025 2024Government grants 58 5Net gain on disposal of property, plant and equipment 6 1Other 33 13Total 97 19Accounting treatment of government grantsGovernment grants consist mainly of state subsidies for sick leave and received EU support funds. As a rule, there are no repayment conditions attached to public subsidies received.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__20": { "value": "3. Other operating incomeEUR thousand 2025 2024Government grants 58 5Net gain on disposal of property, plant and equipment 6 1Other 33 13Total 97 19Accounting treatment of government grantsGovernment grants consist mainly of state subsidies for sick leave and received EU support funds. As a rule, there are no repayment conditions attached to public subsidies received.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__24": { "value": "Accounting treatment of government grantsGovernment grants consist mainly of state subsidies for sick leave and received EU support funds. As a rule, there are no repayment conditions attached to public subsidies received.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__22": { "value": "Accounting treatment of government grantsGovernment grants consist mainly of state subsidies for sick leave and received EU support funds. As a rule, there are no repayment conditions attached to public subsidies received.", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__27-1": { "value": "4. Operating expensesOperating expenses by natureEUR thousand 2025 2024Materials and supplies 48,337 50,448Change in inventory 440 -404External services 2,226 2,710Marketing 1,958 2,228Employee benefits 19,199 19,017Depreciation, amortisation and impairment 4,888 4,423Other expenses 478 1,497Total 77,526 79,919Depreciation, amortisation and impairment by asset classEUR thousand 2025 2024Buildings 232 183Machinery and equipment 2,909 2,542Right-of-use assets 1,748 1,688Other intangible assets - 12Total 4,888 4,423Fees paid to companies\u2019 auditorsEUR thousand 2025 2024Audit fees 217 252Non-audit services 4 5Total 222 257The appointed auditor for 2025 and 2024 was Ernst & Young Oy.5. Employee benefitsPersonnel expensesEUR thousand 2025 2024Included in cost of sales:Wages and salaries 8,513 8,251Social security costs 1,824 1,774Pension costs 955 932Included in selling and marketing expenses:Wages and salaries 4,433 4,457Social security costs 684 623Pension costs 352 345Included in cost of administrative expenses:Wages and salaries 1,713 1,689Social security costs 393 421Pension costs 332 525Total 19,199 19,0176. Financial income and expensesEUR thousand 2025 2024Interest on debts and borrowings -784 -1,240Interest expense on lease liabilities -443 -547Exchange rate differences related to financial items 368 -89Other financial expenses -328 -189Total financial expenses -1,186 -2,066Total financial income and expenses -1,186 -2,0667. Income taxesCurrent income taxOrthex\u2019s income tax expense consists of current and deferred taxes. The current tax expense is calculated using the tax rates that are enacted or substantively enacted at the reporting date in the countries where Orthex operates. The current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The major components of income tax expense for the years ended 31 Dec 2025 and 31 Dec 2024 are:Consolidated income statementEUR thousand 2025 2024Current income tax charge -1,837 -1,662Taxes from previous years -11 -12Change in deferred taxes 30 16Total -1,819 -1,658Consolidated statement of other comprehensive incomeEUR thousand 2025 2024Deferred taxes related to items recognised in OCI during the year:Remeasurement of net loss/(gain) on actuarial gains and losses -13 11Total -13 11Reconciliation of tax expense and the accounting profit multiplied by Finland\u2019s domestic tax rateEUR thousand 2025 2024Profit before taxes 8,596 7,768Tax calculated at nominal Finnish tax rate of 20% (2024: 20%) -1,719 -1,554Tax rates in foreign jurisdictions -59 -82Taxes from previous years -11 -12Non-deductible expenses -30 -12Tax free income 0 3At the effective income tax rate of 21.2% (2024: 21.3%) -1,819 -1,658Income tax expense reported in the consolidated income statement -1,819 -1,658Deferred taxesDeferred tax assets", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__26-1": { "value": "4. Operating expensesOperating expenses by natureEUR thousand 2025 2024Materials and supplies 48,337 50,448Change in inventory 440 -404External services 2,226 2,710Marketing 1,958 2,228Employee benefits 19,199 19,017Depreciation, amortisation and impairment 4,888 4,423Other expenses 478 1,497Total 77,526 79,919Depreciation, amortisation and impairment by asset classEUR thousand 2025 2024Buildings 232 183Machinery and equipment 2,909 2,542Right-of-use assets 1,748 1,688Other intangible assets - 12Total 4,888 4,423Fees paid to companies\u2019 auditorsEUR thousand 2025 2024Audit fees 217 252Non-audit services 4 5Total 222 257The appointed auditor for 2025 and 2024 was Ernst & Young Oy.5. Employee benefitsPersonnel expensesEUR thousand 2025 2024Included in cost of sales:Wages and salaries 8,513 8,251Social security costs 1,824 1,774Pension costs 955 932Included in selling and marketing expenses:Wages and salaries 4,433 4,457Social security costs 684 623Pension costs 352 345Included in cost of administrative expenses:Wages and salaries 1,713 1,689Social security costs 393 421Pension costs 332 525Total 19,199 19,017Personnel (FTE) in averageFTE by function 2025 2024Production 148 148Warehouse 58 60Sales 50 51Administration 19 17Marketing 12 11Total 287 288Management and Board remunerationThe top management comprises the Management Team. The remuneration paid to the Management Team is based on the work performed and consists of the following. The amounts disclosed in the table are the amounts paid during the reporting period related to key management personnel.Remuneration of key management personnel of the Group, excluding the CEOEUR thousand 2025 2024Salaries and rewards 953 1,174Pension costs 219 225Severance pay - 90Total 1,173 1,490Current termination provisions in the Management Team members\u2019 contracts have a period of notice of 4 months. A member of the Management Team is entitled to a severance pay equivalent to 4 months\u2019 salary due to the termination of the management contract. The Group has no other long-term benefits related to key management personnel.Remuneration of the CEOEUR thousand 2025 2024Salaries and fees 414 490Pension costs 69 79Total 483 569Current termination provisions in the CEO\u2019s executive contract have a period of notice of 6 months and the CEO is entitled to a severance pay for termination of the executive contract corresponding to 6 months\u2019 salary.Remuneration of the members of the Board of DirectorsEUR thousand 2025 2024Sanna Suvanto-Harsaae 50 48Markus Hellstr\u00f6m 26 24Jyrki M\u00e4ki-Kala 26 24Anette Rosengren 26 241)Tuomas Yrj\u00f6l\u00e4 18 -2)Jens-Peter Poulsen - 20Total 146 1401) Member of the Board as of 29 April 20252) Member of the Board until 31 October 2024The non-executive directors do not receive pension entitlements from the Group.Pension liabilitiesOrthex Group provides pension benefits in accordance with local statutory regulation. The current plans mainly consist of defined contribution based plans. The contributions payable under defined contribution based plans are recognised as expenses in the income statement for the period to which the payments relate. In defined contribution based plans, Orthex does not have a legal or constructive obligation to pay further contributions, in case the payment recipient is unable to pay the retirement benefits. In Sweden, Orthex Group has a pension plan classified as a defined benefit based plan. For this plan, Orthex may incur obligations after the payment of the contribution. Pension liabilities represent the present value of future cash flows from the benefits payable and the liability recognised on the balance sheet are pension liabilities at the closing. The present value of pension liabilities has been calculated using the projected unit credit method (PUC). Pension liabilities are recognised based on external actuarial calculations as of 31 Dec 2025 and 31 Dec 2024.The cost of providing pensions is charged to the income statement as to spread the service cost over the service lives of employees. The net interest is presented in financial items and the rest of the income statement effect as pension cost. The discount rate assumed in calculating the present value of pension liabilities is the market yield of high-quality corporate bonds. Their maturity substantially corresponds to the maturity of the pension liability. Actuarial gains and losses are recognised in comprehensive income in the income statement. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss related to a curtailment is recognised immediately in profit or loss.Critical accounting estimates and judgements, assumptions used to determine future pension obligationsThe present value of the pension liabilities is based on actuarial calculations that use several assumptions. Any changes in these assumptions will impact the carrying amount of pension liabilities.Pension liabilitiesEUR thousand 31 Dec 2025 31 Dec 2024Pension liabilities 3,907 3,644Total 3,907 3,644Net pension liabilities recognised in the income statementEUR thousand 2025 2024Current service cost -116 -97Interest cost on benefit obligation -138 -116Pension payments 139 118Total -115 -94Movements in the obligationEUR thousand 2025 2024Obligation at 1 Jan 3,644 3,613Amounts recognised in profit and lossService cost, benefits earned during the year 116 97Interest expense (+) / income (-) 138 116Pension payments -139 -118Amounts recognised in other comprehensive incomeTranslation differences 215 -114Actuarial losses (+) / gains (-) -67 51Obligation at 31 Dec 3,907 3,644Principal actuarial assumptions(%) 31 Dec 2025 31 Dec 2024Discount rate 3,8% 3,5%Salary increase 2,7% 2,8%Income base amount 2,7% 2,8%Inflation 1,7% 1,8%Key assumptions and sensitivity analysesThe cost of the defined benefit pension plan and the present value of pension liabilities are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. Due to the complexities involved in the valuation and its long-term nature, pension liabilities are highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. The parameter most subject to change is the discount rate. Changes in the general level of interest rates and the market yield of high-quality bonds have an impact on the present value of pension liabilities. When the level of interest rates decreases, the present value of pension liabilities increases. The discount rate is set by referencing the yield on mortgage bonds and the duration of pension liabilities which is 16 years. The mortality assumptions are based on publicly available mortality tables for Sweden. Those mortality tables tend to change only at intervals in response to demographic changes. Future salary increases and pension increases are based on expected future inflation rates for the respective countries.The sensitivity of pension liabilities to changes in the principal assumptionsImpact on Impact on pension pension Change in liabilities liabilities Actuarial assumptionsassumptionincreasedecrease2025Discount rate (%) +/- 0.5% -380 340Salary increase (%) +/- 0.5% -175 159Inflation (%) +/- 0.5% -265 2452024Discount rate (%) +/- 0.5% -365 326Salary increase (%) +/- 0.5% -169 149Inflation (%) +/- 0.5% -253 233The sensitivity analyses above have been determined based on a method that extrapolates the impact on pension liabilities as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The sensitivity analyses are based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analyses may not be representative of an actual change in pension liabilities as it is unlikely that changes in assumptions would occur in isolation of one another. The Group expects to contribute approximately EUR 145 thousand to its defined benefit pension plans in 2026.7. Income taxesCurrent income taxOrthex\u2019s income tax expense consists of current and deferred taxes. The current tax expense is calculated using the tax rates that are enacted or substantively enacted at the reporting date in the countries where Orthex operates. The current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The major components of income tax expense for the years ended 31 Dec 2025 and 31 Dec 2024 are:Consolidated income statementEUR thousand 2025 2024Current income tax charge -1,837 -1,662Taxes from previous years -11 -12Change in deferred taxes 30 16Total -1,819 -1,658Consolidated statement of other comprehensive incomeEUR thousand 2025 2024Deferred taxes related to items recognised in OCI during the year:Remeasurement of net loss/(gain) on actuarial gains and losses -13 11Total -13 11Reconciliation of tax expense and the accounting profit multiplied by Finland\u2019s domestic tax rateEUR thousand 2025 2024Profit before taxes 8,596 7,768Tax calculated at nominal Finnish tax rate of 20% (2024: 20%) -1,719 -1,554Tax rates in foreign jurisdictions -59 -82Taxes from previous years -11 -12Non-deductible expenses -30 -12Tax free income 0 3At the effective income tax rate of 21.2% (2024: 21.3%) -1,819 -1,658Income tax expense reported in the consolidated income statement -1,819 -1,658Deferred taxesDeferred tax assets and deferred tax liabilities are differences between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Orthex records a deferred tax liability for all taxable temporary differences. Deferred tax assets are recognised for all deductible temporary differences and any unused tax losses carried forward to the extent that it is deemed probable that they can be utilised against future taxable profit. Deferred tax assets are reviewed at each reporting date. In case it is no longer probable that sufficient taxable profit will be available for the deferred tax asset to be utilised, the carrying amount of deferred tax asset is reduced.Deferred tax relating to items recognised outside profit or loss is recognised in correlation to the underlying transaction either in OCI or directly in equity. Orthex offsets deferred tax assets and deferred liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Orthex has offset deferred taxes related to IFRS 16 fixed assets and lease liabilities.Accounting estimates and judgements Management judgement is applied in determining the deferred tax assets as Orthex is required to make estimations about future taxable profit, the recoverability of the tax losses carried forward and potential changes to tax laws in the countries where Orthex operates.At 31 Dec 2025, Orthex has no tax losses carried forward or deferred tax assets relating to taxable losses. A deferred tax asset amounting to EUR 135 thousand (2024: EUR 196 thousand) is recorded relating to interest expenses carried forward.In addition to the above, the most significant temporary differences arise from leases, timing difference of depreciations in the financial statements and taxation, defined benefit pension plans and transaction costs on external loans.Deferred taxes related to IFRS 16 right-of-use assets and leasing liabilities are netted in the consolidated balance sheet, but in the breakdown of changes in deferred taxes below, they are presented gross.Deferred taxes 2025EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax assetsInternal margin of inventory 39 -4 35Interest expenses carried forward 196 -61 135Pension liabilities 180 12 -3 189Leases 1,549 129 1,678Financial instruments 0 5 5Other 87 3 90Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 701 -34 -3 665EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax liabilitiesTangible and intangible assets 759 -60 698Rights of use assets 1,349 118 1,467Financial instruments 23 -3 20Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 782 -64 - 718Deferred taxes 2024EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax assetsInternal margin of inventory 0 39 39Interest expenses carried forward 272 -76 196Pension liabilities 214 -38 4 180Leases 1,582 -33 1,549Financial instruments 6 -6 0Other 21 66 87Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 695 2 4 701EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax liabilitiesTangible and intangible assets 774 -15 759Rights of use assets 1,400 -51 1,349Financial instruments 22 1 23Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 796 -14 - 782", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__25": { "value": "Depreciation, amortisation and impairment by asset classEUR thousand 2025 2024Buildings 232 183Machinery and equipment 2,909 2,542Right-of-use assets 1,748 1,688Other intangible assets - 12Total 4,888 4,423", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__28": { "value": "Fees paid to companies\u2019 auditorsEUR thousand 2025 2024Audit fees 217 252Non-audit services 4 5Total 222 257The appointed auditor for 2025 and 2024 was Ernst & Young Oy.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__32": { "value": "5. Employee benefitsPersonnel expensesEUR thousand 2025 2024Included in cost of sales:Wages and salaries 8,513 8,251Social security costs 1,824 1,774Pension costs 955 932Included in selling and marketing expenses:Wages and salaries 4,433 4,457Social security costs 684 623Pension costs 352 345Included in cost of administrative expenses:Wages and salaries 1,713 1,689Social security costs 393 421Pension costs 332 525Total 19,199 19,017Personnel (FTE) in averageFTE by function 2025 2024Production 148 148Warehouse 58 60Sales 50 51Administration 19 17Marketing 12 11Total 287 288Management and Board remunerationThe top management comprises the Management Team. The remuneration paid to the Management Team is based on the work performed and consists of the following. The amounts disclosed in the table are the amounts paid during the reporting period related to key management personnel.Remuneration of key management personnel of the Group, excluding the CEOEUR thousand 2025 2024Salaries and rewards 953 1,174Pension costs 219 225Severance pay - 90Total 1,173 1,490Current termination provisions in the Management Team members\u2019 contracts have a period of notice of 4 months. A member of the Management Team is entitled to a severance pay equivalent to 4 months\u2019 salary due to the termination of the management contract. The Group has no other long-term benefits related to key management personnel.Remuneration of the CEOEUR thousand 2025 2024Salaries and fees 414 490Pension costs 69 79Total 483 569Current termination provisions in the CEO\u2019s executive contract have a period of notice of 6 months and the CEO is entitled to a severance pay for termination of the executive contract corresponding to 6 months\u2019 salary.Remuneration of the members of the Board of DirectorsEUR thousand 2025 2024Sanna Suvanto-Harsaae 50 48Markus Hellstr\u00f6m 26 24Jyrki M\u00e4ki-Kala 26 24Anette Rosengren 26 241)Tuomas Yrj\u00f6l\u00e4 18 -2)Jens-Peter Poulsen - 20Total 146 1401) Member of the Board as of 29 April 20252) Member of the Board until 31 October 2024The non-executive directors do not receive pension entitlements from the Group.Pension liabilitiesOrthex Group provides pension benefits in accordance with local statutory regulation. The current plans mainly consist of defined contribution based plans. The contributions payable under defined contribution based plans are recognised as expenses in the income statement for the period to which the payments relate. In defined contribution based plans, Orthex does not have a legal or constructive obligation to pay further contributions, in case the payment recipient is unable to pay the retirement benefits. In Sweden, Orthex Group has a pension plan classified as a defined benefit based plan. For this plan, Orthex may incur obligations after the payment of the contribution. Pension liabilities represent the present value of future cash flows from the benefits payable and the liability recognised on the balance sheet are pension liabilities at the closing. The present value of pension liabilities has been calculated using the projected unit credit method (PUC). Pension liabilities are recognised based on external actuarial calculations as of 31 Dec 2025 and 31 Dec 2024.The cost of providing pensions is charged to the income statement as to spread the service cost over the service lives of employees. The net interest is presented in financial items and the rest of the income statement effect as pension cost. The discount rate assumed in calculating the present value of pension liabilities is the market yield of high-quality corporate bonds. Their maturity substantially corresponds to the maturity of the pension liability. Actuarial gains and losses are recognised in comprehensive income in the income statement. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss related to a curtailment is recognised immediately in profit or loss.Critical accounting estimates and judgements, assumptions used to determine future pension obligationsThe present value of the pension liabilities is based on actuarial calculations that use several assumptions. Any changes in these assumptions will impact the carrying amount of pension liabilities.Pension liabilitiesEUR thousand 31 Dec 2025 31 Dec 2024Pension liabilities 3,907 3,644Total 3,907 3,644Net pension liabilities recognised in the income statementEUR thousand 2025 2024Current service cost -116 -97Interest cost on benefit obligation -138 -116Pension payments 139 118Total -115 -94Movements in the obligationEUR thousand 2025 2024Obligation at 1 Jan 3,644 3,613Amounts recognised in profit and lossService cost, benefits earned during the year 116 97Interest expense (+) / income (-) 138 116Pension payments -139 -118Amounts recognised in other comprehensive incomeTranslation differences 215 -114Actuarial losses (+) / gains (-) -67 51Obligation at 31 Dec 3,907 3,644Principal actuarial assumptions(%) 31 Dec 2025 31 Dec 2024Discount rate 3,8% 3,5%Salary increase 2,7% 2,8%Income base amount 2,7% 2,8%Inflation 1,7% 1,8%Key assumptions and sensitivity analysesThe cost of the defined benefit pension plan and the present value of pension liabilities are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. Due to the complexities involved in the valuation and its long-term nature, pension liabilities are highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. The parameter most subject to change is the discount rate. Changes in the general level of interest rates and the market yield of high-quality bonds have an impact on the present value of pension liabilities. When the level of interest rates decreases, the present value of pension liabilities increases. The discount rate is set by referencing the yield on mortgage bonds and the duration of pension liabilities which is 16 years. The mortality assumptions are based on publicly available mortality tables for Sweden. Those mortality tables tend to change only at intervals in response to demographic changes. Future salary increases and pension increases are based on expected future inflation rates for the respective countries.The sensitivity of pension liabilities to changes in the principal assumptionsImpact on Impact on pension pension Change in liabilities liabilities Actuarial assumptionsassumptionincreasedecrease2025Discount rate (%) +/- 0.5% -380 340Salary increase (%) +/- 0.5% -175 159Inflation (%) +/- 0.5% -265 2452024Discount rate (%) +/- 0.5% -365 326Salary increase (%) +/- 0.5% -169 149Inflation (%) +/- 0.5% -253 233The sensitivity analyses above have been determined based on a method that extrapolates the impact on pension liabilities as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The sensitivity analyses are based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analyses may not be representative of an actual change in pension liabilities as it is unlikely that changes in assumptions would occur in isolation of one another. The Group expects to contribute approximately EUR 145 thousand to its defined benefit pension plans in 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__30": { "value": "Personnel (FTE) in averageFTE by function 2025 2024Production 148 148Warehouse 58 60Sales 50 51Administration 19 17Marketing 12 11Total 287 288", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__29": { "value": "Management and Board remunerationThe top management comprises the Management Team. The remuneration paid to the Management Team is based on the work performed and consists of the following. The amounts disclosed in the table are the amounts paid during the reporting period related to key management personnel.Remuneration of key management personnel of the Group, excluding the CEOEUR thousand 2025 2024Salaries and rewards 953 1,174Pension costs 219 225Severance pay - 90Total 1,173 1,490Current termination provisions in the Management Team members\u2019 contracts have a period of notice of 4 months. A member of the Management Team is entitled to a severance pay equivalent to 4 months\u2019 salary due to the termination of the management contract. The Group has no other long-term benefits related to key management personnel.Remuneration of the CEOEUR thousand 2025 2024Salaries and fees 414 490Pension costs 69 79Total 483 569Current termination provisions in the CEO\u2019s executive contract have a period of notice of 6 months and the CEO is entitled to a severance pay for termination of the executive contract corresponding to 6 months\u2019 salary.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__38": { "value": "6. Financial income and expensesEUR thousand 2025 2024Interest on debts and borrowings -784 -1,240Interest expense on lease liabilities -443 -547Exchange rate differences related to financial items 368 -89Other financial expenses -328 -189Total financial expenses -1,186 -2,066Total financial income and expenses -1,186 -2,066", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__37": { "value": "6. Financial income and expensesEUR thousand 2025 2024Interest on debts and borrowings -784 -1,240Interest expense on lease liabilities -443 -547Exchange rate differences related to financial items 368 -89Other financial expenses -328 -189Total financial expenses -1,186 -2,066Total financial income and expenses -1,186 -2,066", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__40": { "value": "7. Income taxesCurrent income taxOrthex\u2019s income tax expense consists of current and deferred taxes. The current tax expense is calculated using the tax rates that are enacted or substantively enacted at the reporting date in the countries where Orthex operates. The current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The major components of income tax expense for the years ended 31 Dec 2025 and 31 Dec 2024 are:Consolidated income statementEUR thousand 2025 2024Current income tax charge -1,837 -1,662Taxes from previous years -11 -12Change in deferred taxes 30 16Total -1,819 -1,658Consolidated statement of other comprehensive incomeEUR thousand 2025 2024Deferred taxes related to items recognised in OCI during the year:Remeasurement of net loss/(gain) on actuarial gains and losses -13 11Total -13 11Reconciliation of tax expense and the accounting profit multiplied by Finland\u2019s domestic tax rateEUR thousand 2025 2024Profit before taxes 8,596 7,768Tax calculated at nominal Finnish tax rate of 20% (2024: 20%) -1,719 -1,554Tax rates in foreign jurisdictions -59 -82Taxes from previous years -11 -12Non-deductible expenses -30 -12Tax free income 0 3At the effective income tax rate of 21.2% (2024: 21.3%) -1,819 -1,658Income tax expense reported in the consolidated income statement -1,819 -1,658Deferred taxesDeferred tax assets and deferred tax liabilities are differences between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Orthex records a deferred tax liability for all taxable temporary differences. Deferred tax assets are recognised for all deductible temporary differences and any unused tax losses carried forward to the extent that it is deemed probable that they can be utilised against future taxable profit. Deferred tax assets are reviewed at each reporting date. In case it is no longer probable that sufficient taxable profit will be available for the deferred tax asset to be utilised, the carrying amount of deferred tax asset is reduced.Deferred tax relating to items recognised outside profit or loss is recognised in correlation to the underlying transaction either in OCI or directly in equity. Orthex offsets deferred tax assets and deferred liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Orthex has offset deferred taxes related to IFRS 16 fixed assets and lease liabilities.Accounting estimates and judgements Management judgement is applied in determining the deferred tax assets as Orthex is required to make estimations about future taxable profit, the recoverability of the tax losses carried forward and potential changes to tax laws in the countries where Orthex operates.At 31 Dec 2025, Orthex has no tax losses carried forward or deferred tax assets relating to taxable losses. A deferred tax asset amounting to EUR 135 thousand (2024: EUR 196 thousand) is recorded relating to interest expenses carried forward.In addition to the above, the most significant temporary differences arise from leases, timing difference of depreciations in the financial statements and taxation, defined benefit pension plans and transaction costs on external loans.Deferred taxes related to IFRS 16 right-of-use assets and leasing liabilities are netted in the consolidated balance sheet, but in the breakdown of changes in deferred taxes below, they are presented gross.Deferred taxes 2025EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax assetsInternal margin of inventory 39 -4 35Interest expenses carried forward 196 -61 135Pension liabilities 180 12 -3 189Leases 1,549 129 1,678Financial instruments 0 5 5Other 87 3 90Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 701 -34 -3 665EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax liabilitiesTangible and intangible assets 759 -60 698Rights of use assets 1,349 118 1,467Financial instruments 23 -3 20Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 782 -64 - 718Deferred taxes 2024EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax assetsInternal margin of inventory 0 39 39Interest expenses carried forward 272 -76 196Pension liabilities 214 -38 4 180Leases 1,582 -33 1,549Financial instruments 6 -6 0Other 21 66 87Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 695 2 4 701EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax liabilitiesTangible and intangible assets 774 -15 759Rights of use assets 1,400 -51 1,349Financial instruments 22 1 23Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 796 -14 - 782", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__44": { "value": "Deferred taxesDeferred tax assets and deferred tax liabilities are differences between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Orthex records a deferred tax liability for all taxable temporary differences. Deferred tax assets are recognised for all deductible temporary differences and any unused tax losses carried forward to the extent that it is deemed probable that they can be utilised against future taxable profit. Deferred tax assets are reviewed at each reporting date. In case it is no longer probable that sufficient taxable profit will be available for the deferred tax asset to be utilised, the carrying amount of deferred tax asset is reduced.Deferred tax relating to items recognised outside profit or loss is recognised in correlation to the underlying transaction either in OCI or directly in equity. Orthex offsets deferred tax assets and deferred liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Orthex has offset deferred taxes related to IFRS 16 fixed assets and lease liabilities.Accounting estimates and judgements Management judgement is applied in determining the deferred tax assets as Orthex is required to make estimations about future taxable profit, the recoverability of the tax losses carried forward and potential changes to tax laws in the countries where Orthex operates.At 31 Dec 2025, Orthex has no tax losses carried forward or deferred tax assets relating to taxable losses. A deferred tax asset amounting to EUR 135 thousand (2024: EUR 196 thousand) is recorded relating to interest expenses carried forward.In addition to the above, the most significant temporary differences arise from leases, timing difference of depreciations in the financial statements and taxation, defined benefit pension plans and transaction costs on external loans.Deferred taxes related to IFRS 16 right-of-use assets and leasing liabilities are netted in the consolidated balance sheet, but in the breakdown of changes in deferred taxes below, they are presented gross.Deferred taxes 2025EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax assetsInternal margin of inventory 39 -4 35Interest expenses carried forward 196 -61 135Pension liabilities 180 12 -3 189Leases 1,549 129 1,678Financial instruments 0 5 5Other 87 3 90Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 701 -34 -3 665EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax liabilitiesTangible and intangible assets 759 -60 698Rights of use assets 1,349 118 1,467Financial instruments 23 -3 20Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 782 -64 - 718Deferred taxes 2024EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax assetsInternal margin of inventory 0 39 39Interest expenses carried forward 272 -76 196Pension liabilities 214 -38 4 180Leases 1,582 -33 1,549Financial instruments 6 -6 0Other 21 66 87Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 695 2 4 701EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax liabilitiesTangible and intangible assets 774 -15 759Rights of use assets 1,400 -51 1,349Financial instruments 22 1 23Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 796 -14 - 782", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__41": { "value": "Deferred taxesDeferred tax assets and deferred tax liabilities are differences between the tax bases of assets and liabilities and their carrying amounts. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Orthex records a deferred tax liability for all taxable temporary differences. Deferred tax assets are recognised for all deductible temporary differences and any unused tax losses carried forward to the extent that it is deemed probable that they can be utilised against future taxable profit. Deferred tax assets are reviewed at each reporting date. In case it is no longer probable that sufficient taxable profit will be available for the deferred tax asset to be utilised, the carrying amount of deferred tax asset is reduced.Deferred tax relating to items recognised outside profit or loss is recognised in correlation to the underlying transaction either in OCI or directly in equity. Orthex offsets deferred tax assets and deferred liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Orthex has offset deferred taxes related to IFRS 16 fixed assets and lease liabilities.Accounting estimates and judgements Management judgement is applied in determining the deferred tax assets as Orthex is required to make estimations about future taxable profit, the recoverability of the tax losses carried forward and potential changes to tax laws in the countries where Orthex operates.At 31 Dec 2025, Orthex has no tax losses carried forward or deferred tax assets relating to taxable losses. A deferred tax asset amounting to EUR 135 thousand (2024: EUR 196 thousand) is recorded relating to interest expenses carried forward.In addition to the above, the most significant temporary differences arise from leases, timing difference of depreciations in the financial statements and taxation, defined benefit pension plans and transaction costs on external loans.Deferred taxes related to IFRS 16 right-of-use assets and leasing liabilities are netted in the consolidated balance sheet, but in the breakdown of changes in deferred taxes below, they are presented gross.Deferred taxes 2025EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax assetsInternal margin of inventory 39 -4 35Interest expenses carried forward 196 -61 135Pension liabilities 180 12 -3 189Leases 1,549 129 1,678Financial instruments 0 5 5Other 87 3 90Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 701 -34 -3 665EUR thousand Balance at 1 Jan 2025 Charged to income statement Charged to OCI Balance at 31 Dec 2025Deferred tax liabilitiesTangible and intangible assets 759 -60 698Rights of use assets 1,349 118 1,467Financial instruments 23 -3 20Netting of deferred tax assets and liabilities -1,349 -118 -1,467Total 782 -64 - 718Deferred taxes 2024EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax assetsInternal margin of inventory 0 39 39Interest expenses carried forward 272 -76 196Pension liabilities 214 -38 4 180Leases 1,582 -33 1,549Financial instruments 6 -6 0Other 21 66 87Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 695 2 4 701EUR thousand Balance at 1 Jan 2024 Charged to income statement Charged to OCI Balance at 31 Dec 2024Deferred tax liabilitiesTangible and intangible assets 774 -15 759Rights of use assets 1,400 -51 1,349Financial instruments 22 1 23Netting of deferred tax assets and liabilities -1,400 51 -1,349Total 796 -14 - 782", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__47": { "value": "8. Intangible assetsOrthex\u2019s intangible assets with finite useful lives includes software. Initially, intangible assets are measured at cost. After the initial recognition, intangible assets are recorded at cost less any accumulated amortisation and accumulated impairment losses.Orthex\u2019s intangible assets with finite useful lives are amortised on a straight-line basis over their expected useful lives and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation expense on intangible assets with finite useful lives is recognised in the statement of profit or loss in the expense category that is consistent with the function of the intangible assets.The expected useful lives and residual values are evaluated at least at the end of each reporting period.The expected useful lives for the asset classes are as follows:\u2022 Software 3\u201310 years In case any intangible assets are derecognised upon disposal, any gain or loss resulting from the derecognition of the asset is included in the statement of profit or loss.Research and development costsResearch costs are expensed as they incur. Development costs are capitalised when the criteria in IAS 38 is met. Orthex has not capitalised any development costs since the capitalisation criteria has not been met.Orthex\u2019s intangible assets with an indefinite useful life consist of goodwill. The accounting policies for impairment of goodwill have been described below.Reconciliation of beginning and ending balances by classes of intangible assetsEUR thousand Goodwill Other intangible assets TotalAcquisition costBalance at 1 Jan 2024 22,292 1,218 23,510Translation differences -533 - -533Balance at 31 Dec 2024 21,758 1,218 22,977Disposals -325 -325Translation differences 960 - 960Balance at 31 Dec 2025 22,718 893 23,612Accumulated amortisation and impairmentBalance at 1 Jan 2024 - 1,207 1,207Amortisation and impairment 12 12Balance at 31 Dec 2024 - 1,218 1,218Disposals -325 -325Balance at 31 Dec 2025 - 893 893Carrying amount 1 Jan 2024 22,292 12 22,303Carrying amount 31 Dec 2024 21,758 0 21,758Carrying amount 31 Dec 2025 22,718 0 22,718GoodwillGoodwill is not amortised but it is tested for impairment annually and whenever there is an indication of impairment. Goodwill is measured at initial cost less any accumulated impairment losses. The majority of the goodwill at the time of transition in the Group\u2019s balance sheet arose in connection with the formation of the Group in 2015.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the goodwill may be impaired. The carrying amount of a cash-generating unit that includes goodwill is compared to the recoverable amount, which is the higher of value in use and fair value less costs to sell.For impairment testing purposes, goodwill is allocated to two cash-generating units, Finland and Nordics. The recoverable amount is the higher of CGU\u2019s fair value less costs of disposal and its value in use. The recoverable amount is compared with its carrying amount to determine potential impairment. In case the carrying value of goodwill exceeds the recoverable amount, an impairment is recognised in the income statement.Previously recognised impairment losses on goodwill are not reversed in future periods.The value in use calculation is based on a DCF model. The recoverable amounts of CGU\u2019s are based on value in use calculations, where the estimated future cash flows of CGUs are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. The cash flows are determined using a 5-year cash flow forecasts, which are based on Orthex\u2019s business plan that is based on Orthex\u2019s past experience as well as future expected market trends. The projected cash flows have been updated to reflect the budgeted demand for products. Impairment losses are recognised in the statement of profit or loss in expense categories consistent with the function of the impaired asset.Orthex has performed its annual impairment test for 31 Dec 2025 and 31 Dec 2024. Based on the impairment calculations made, there was no indication of impairment of goodwill for the above mentioned periods. Carrying amount of goodwill allocated to each of the CGUs:EUR thousand 31 Dec 2025 31 Dec 2024Finland 5,462 5,462Nordics 17,256 16,296Total 22,718 21,758Accounting estimates and judgementsThe key assumptions used for the value in use calculations are profitability growth rate, discount rate (pre-tax WACC) and long-term growth rate. Key parameters used in impairment calculations31 Dec 2025 31 Dec 2024% Finland Nordics Finland NordicsProfitability growth rate 11.0 16.1 11.8 19.4Discount rate, pre-tax 14.1 13.6 14.3 13.6Long-term growth rate 1.0 1.0 1.0 1.0Profitability growth rate - The assumptions relating to profitability growth rate (average EBITDA growth over the 5 years forecast period) are based on organic growth under normal market situation, general development in household product market and long-term estimates made by the Group management.Discount rate - Orthex uses the pre-tax WACC as a discount factor in the calculations. The discount rate reflects the total cost of equity and debt while taking into consideration the specific risks related to the assets. Long-term growth rate - The cash flows beyond the five-year period are estimated by extrapolating the cash flow estimates using a growth factor which is in line with the target inflation of the European Central Bank.Sensitivity analysesThe Group has assessed the sensitivity of the impairment testing to the effect of the most critical assumptions used in the calculation. The Group has tested the sensitivity of the calculation with respect to the discount rate, profitability growth rate and long-term growth rate that are determined as the key variables used in impairment testing.When assessing the recoverable amounts of cash generating units, management believes that no reasonably possible change in any of the key variables used would lead to a situation where the recoverable amount of the units would fall below their carrying amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__48": { "value": "Orthex\u2019s intangible assets with finite useful lives includes software. Initially, intangible assets are measured at cost. After the initial recognition, intangible assets are recorded at cost less any accumulated amortisation and accumulated impairment losses.Orthex\u2019s intangible assets with finite useful lives are amortised on a straight-line basis over their expected useful lives and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation expense on intangible assets with finite useful lives is recognised in the statement of profit or loss in the expense category that is consistent with the function of the intangible assets.The expected useful lives and residual values are evaluated at least at the end of each reporting period.The expected useful lives for the asset classes are as follows:\u2022 Software 3\u201310 years In case any intangible assets are derecognised upon disposal, any gain or loss resulting from the derecognition of the asset is included in the statement of profit or loss.Research and development costsResearch costs are expensed as they incur. Development costs are capitalised when the criteria in IAS 38 is met. Orthex has not capitalised any development costs since the capitalisation criteria has not been met.Orthex\u2019s intangible assets with an indefinite useful life consist of goodwill. The accounting policies for impairment of goodwill have been described below.Reconciliation of beginning and ending balances by classes of intangible assetsEUR thousand Goodwill Other intangible assets TotalAcquisition costBalance at 1 Jan 2024 22,292 1,218 23,510Translation differences -533 - -533Balance at 31 Dec 2024 21,758 1,218 22,977Disposals -325 -325Translation differences 960 - 960Balance at 31 Dec 2025 22,718 893 23,612Accumulated amortisation and impairmentBalance at 1 Jan 2024 - 1,207 1,207Amortisation and impairment 12 12Balance at 31 Dec 2024 - 1,218 1,218Disposals -325 -325Balance at 31 Dec 2025 - 893 893Carrying amount 1 Jan 2024 22,292 12 22,303Carrying amount 31 Dec 2024 21,758 0 21,758Carrying amount 31 Dec 2025 22,718 0 22,718", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__54": { "value": "Research and development costsResearch costs are expensed as they incur. Development costs are capitalised when the criteria in IAS 38 is met. Orthex has not capitalised any development costs since the capitalisation criteria has not been met.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__50": { "value": "GoodwillGoodwill is not amortised but it is tested for impairment annually and whenever there is an indication of impairment. Goodwill is measured at initial cost less any accumulated impairment losses. The majority of the goodwill at the time of transition in the Group\u2019s balance sheet arose in connection with the formation of the Group in 2015.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the goodwill may be impaired. The carrying amount of a cash-generating unit that includes goodwill is compared to the recoverable amount, which is the higher of value in use and fair value less costs to sell.For impairment testing purposes, goodwill is allocated to two cash-generating units, Finland and Nordics. The recoverable amount is the higher of CGU\u2019s fair value less costs of disposal and its value in use. The recoverable amount is compared with its carrying amount to determine potential impairment. In case the carrying value of goodwill exceeds the recoverable amount, an impairment is recognised in the income statement.Previously recognised impairment losses on goodwill are not reversed in future periods.The value in use calculation is based on a DCF model. The recoverable amounts of CGU\u2019s are based on value in use calculations, where the estimated future cash flows of CGUs are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. The cash flows are determined using a 5-year cash flow forecasts, which are based on Orthex\u2019s business plan that is based on Orthex\u2019s past experience as well as future expected market trends. The projected cash flows have been updated to reflect the budgeted demand for products. Impairment losses are recognised in the statement of profit or loss in expense categories consistent with the function of the impaired asset.Orthex has performed its annual impairment test for 31 Dec 2025 and 31 Dec 2024. Based on the impairment calculations made, there was no indication of impairment of goodwill for the above mentioned periods. Carrying amount of goodwill allocated to each of the CGUs:EUR thousand 31 Dec 2025 31 Dec 2024Finland 5,462 5,462Nordics 17,256 16,296Total 22,718 21,758Accounting estimates and judgementsThe key assumptions used for the value in use calculations are profitability growth rate, discount rate (pre-tax WACC) and long-term growth rate. Key parameters used in impairment calculations31 Dec 2025 31 Dec 2024% Finland Nordics Finland NordicsProfitability growth rate 11.0 16.1 11.8 19.4Discount rate, pre-tax 14.1 13.6 14.3 13.6Long-term growth rate 1.0 1.0 1.0 1.0Profitability growth rate - The assumptions relating to profitability growth rate (average EBITDA growth over the 5 years forecast period) are based on organic growth under normal market situation, general development in household product market and long-term estimates made by the Group management.Discount rate - Orthex uses the pre-tax WACC as a discount factor in the calculations. The discount rate reflects the total cost of equity and debt while taking into consideration the specific risks related to the assets. Long-term growth rate - The cash flows beyond the five-year period are estimated by extrapolating the cash flow estimates using a growth factor which is in line with the target inflation of the European Central Bank.Sensitivity analysesThe Group has assessed the sensitivity of the impairment testing to the effect of the most critical assumptions used in the calculation. The Group has tested the sensitivity of the calculation with respect to the discount rate, profitability growth rate and long-term growth rate that are determined as the key variables used in impairment testing.When assessing the recoverable amounts of cash generating units, management believes that no reasonably possible change in any of the key variables used would lead to a situation where the recoverable amount of the units would fall below their carrying amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__49": { "value": "GoodwillGoodwill is not amortised but it is tested for impairment annually and whenever there is an indication of impairment. Goodwill is measured at initial cost less any accumulated impairment losses. The majority of the goodwill at the time of transition in the Group\u2019s balance sheet arose in connection with the formation of the Group in 2015.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the goodwill may be impaired. The carrying amount of a cash-generating unit that includes goodwill is compared to the recoverable amount, which is the higher of value in use and fair value less costs to sell.For impairment testing purposes, goodwill is allocated to two cash-generating units, Finland and Nordics. The recoverable amount is the higher of CGU\u2019s fair value less costs of disposal and its value in use. The recoverable amount is compared with its carrying amount to determine potential impairment. In case the carrying value of goodwill exceeds the recoverable amount, an impairment is recognised in the income statement.Previously recognised impairment losses on goodwill are not reversed in future periods.The value in use calculation is based on a DCF model. The recoverable amounts of CGU\u2019s are based on value in use calculations, where the estimated future cash flows of CGUs are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. The cash flows are determined using a 5-year cash flow forecasts, which are based on Orthex\u2019s business plan that is based on Orthex\u2019s past experience as well as future expected market trends. The projected cash flows have been updated to reflect the budgeted demand for products. Impairment losses are recognised in the statement of profit or loss in expense categories consistent with the function of the impaired asset.Orthex has performed its annual impairment test for 31 Dec 2025 and 31 Dec 2024. Based on the impairment calculations made, there was no indication of impairment of goodwill for the above mentioned periods. Carrying amount of goodwill allocated to each of the CGUs:EUR thousand 31 Dec 2025 31 Dec 2024Finland 5,462 5,462Nordics 17,256 16,296Total 22,718 21,758Accounting estimates and judgementsThe key assumptions used for the value in use calculations are profitability growth rate, discount rate (pre-tax WACC) and long-term growth rate. Key parameters used in impairment calculations31 Dec 2025 31 Dec 2024% Finland Nordics Finland NordicsProfitability growth rate 11.0 16.1 11.8 19.4Discount rate, pre-tax 14.1 13.6 14.3 13.6Long-term growth rate 1.0 1.0 1.0 1.0Profitability growth rate - The assumptions relating to profitability growth rate (average EBITDA growth over the 5 years forecast period) are based on organic growth under normal market situation, general development in household product market and long-term estimates made by the Group management.Discount rate - Orthex uses the pre-tax WACC as a discount factor in the calculations. The discount rate reflects the total cost of equity and debt while taking into consideration the specific risks related to the assets. Long-term growth rate - The cash flows beyond the five-year period are estimated by extrapolating the cash flow estimates using a growth factor which is in line with the target inflation of the European Central Bank.Sensitivity analysesThe Group has assessed the sensitivity of the impairment testing to the effect of the most critical assumptions used in the calculation. The Group has tested the sensitivity of the calculation with respect to the discount rate, profitability growth rate and long-term growth rate that are determined as the key variables used in impairment testing.When assessing the recoverable amounts of cash generating units, management believes that no reasonably possible change in any of the key variables used would lead to a situation where the recoverable amount of the units would fall below their carrying amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__57": { "value": "Finland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__55": { "value": "Finland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__56": { "value": "Nordics", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__58": { "value": "9. Property, plant and equipmentProperty, plant and equipment are recorded at historical cost less accumulated depreciations and impairment losses, if applicable. Subsequent improvement costs are included in the carrying amount of the asset or recognised as a separate asset only when the future economic benefits associated with the cost are probable and the cost can be measured reliably. Maintenance and repair costs are expensed as incurred.Depreciation is calculated on a straight-line basis over the expected useful lives of the assets. Land and water areas are not depreciated due to indefinite useful lives. The estimated useful lives of the tangible assets are as follows:\u2022 Buildings: 25\u201340 years\u2022 Machinery and equipment: 5\u201315 years\u2022 Production moulds: 5\u201315 years\u2022 Other tangible assets: 3\u20135 years Expected useful lives are reviewed at each financial year end and in case there is a significant difference to the previous estimates, the useful lives are adjusted accordingly. Orthex has not recorded any impairment losses relating to property, plant and equipment.Any gain or loss arising in derecognition of an asset is included in the statement of profit or loss when the asset is derecognised.Reconciliation of beginning and ending balances by classes of assetsLand and Machinery and Construction Other tangible EUR thousandwater areas Buildingsequipmentin progressassets TotalAcquisition costBalance at 1 Jan 2024 86 6,283 63,808 1,725 47 71,949Additions 167 2,267 4,159 6,593Transfers - - -2,493 -2,493Translation differences -10 -157 -27 -194Balance at 31 Dec 2024 86 6,439 65,918 3,364 47 75,854Additions 130 4,565 3,905 8,600Disposals - - -77 -77Transfers - - -5,801 -5,801Translation differences 24 256 73 353Balance at 31 Dec 2025 86 6,593 70,738 1,463 47 78,929Accumulated depreciation and impairmentBalance at 1 Jan 2024 - 5,200 52,764 - 43 58,007Depreciation and impairment 183 2,540 2,722Balance at 31 Dec 2024 - 5,382 55,304 - 43 60,730Depreciation and impairment 232 2,909 3,141Balance at 31 Dec 2025 - 5,614 58,213 - 43 63,871Carrying amount 1.1.2024 86 1,083 11,043 1,725 4 13,942Carrying amount 31.12.2024 86 1,057 10,613 3,364 4 15,125Carrying amount 31.12.2025 86 979 12,525 1,463 4 15,058", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__60": { "value": "10. LeasesOrthex\u2019s leased assets mainly comprise of manufacturing plants, office premises and machinery and equipment. At contract inception, Orthex determines whether the contract is, or contains, a lease. A contract is determined to be a lease contract if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. A right-of-use asset and a lease liability corresponding to the present value of the future lease payments are recognised in the consolidated statement of financial position at the commencement date of the lease. Lease liabilitiesAt the commencement date of the lease, Orthex recognises lease liabilities measured at the present value of the future lease payments to be made over the lease term. When calculating the present value of the future lease payments, the interest rate implicit in the lease is applied if readily available. In most of Orthex\u2019s lease contracts the interest rate implicit in the lease is not available. In such cases, Orthex uses its incremental borrowing rate which reflects the rate at which Orthex could borrow an amount similar to the value of the right-of-use asset, in the same currency, over the same term, and with similar collateral. The incremental borrowing rate comprises the risk free reference rate, credit spread and country and currency premium if applicable. At the commencement date of the lease, the measurement of the lease liability includes fixed lease payments and potential expected payments under residual guarantees. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Penalties for terminating the lease are included if the lease term reflects the exercise of a termination option. The lease term is defined as the period when the lease is non-cancellable. The lease term includes periods covered by an option to extend the lease, if Orthex is reasonably certain to exercise that option, and periods covered by an option to terminate the lease, if Orthex is reasonably certain not to exercise the option to terminate the lease. Orthex has some lease contracts for which the lease term is cancellable with only a short notification period. For the open-ended lease contracts,Orthex estimates the lease term based on the importance of the asset to Orthex\u2019s operations considering the location and the availability of suitable alternatives and costs relating to termination of the lease such as negotiation and relocation costs. The carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset.Measurement and recognition of right-of-use assetsRight-of-use assets are measured at cost which comprises the amount of the lease liability and the lease payments made at or before the commencement of the lease. The right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment. The depreciation starts at the commencement date of the lease and the right-of-use assets are depreciated on a straight-line basis over the shorter period of lease term and useful life of the underlying asset. The right-of-use asset is remeasured with a corresponding remeasurement of the lease liability.Orthex applies the recognition exemption provided for leases for which the underlaying asset is of low value. The assessment whether Orthex applies the exemption is made on a lease-by-lease basis. Lease payments for leases of low value assets are expensed in the income statement on a straight-line basis. Lease payments for leases of low value assets have not had a material impact on Orthex\u2019s results. Orthex does not have short-term leases for which the lease term is 12 months or less.Accounting estimates and judgementsThe most significant management judgements relate to evaluating the lease term for leases that include options to extend the lease or options to terminate the lease and to leases for which the lease term is open-ended. Management estimates the lease term for the contracts using future outlooks of the business as well as contract specific facts and circumstances. Additionally, management judgment is also applied in determining the incremental borrowing rate. Carrying amounts of right-to-use assets recognised and the movements during the periodEUR thousand Buildings Machinery and equipment TotalAs at 1 Jan 2024 6,354 645 6,999Additions and revaluations 1,031 605 1,636Depreciation and impairment -1,118 -569 -1,688Translation differences -234 32 -202As at 31 Dec 2024 6,033 713 6,746Additions and revaluations 849 932 1,781Depreciation and impairment -1,197 -551 -1,748Translation differences 308 26 333As at 31 Dec 2025 5,992 1,121 7,113Carrying amounts of lease liabilities and movements during the periodEUR thousand 2025 2024As at 1 Jan 7,715 7,881Additions and revaluations 1,781 1,636Accretion of interest 443 547Payments -2,193 -2,121Translation differences 388 -229As at 31 Dec 8,134 7,715Current lease liabilities 1,923 1,473Non-current lease liabilities 6,211 6,242The maturity analysis of lease liabilities is disclosed in Note 11.Amounts recognised in the consolidated income statementEUR thousand 2025 2024Depreciation and impairment of right-of-use assets -1,748 -1,688Interest expenses from lease liabilities -443 -547Total amount recognised in profit or loss -2,191 -2,235Orthex\u2019s total cash outflow from leases amounted to EUR 2,193 thousand in 2025 and EUR 2,121 thousand in 2024.Orthex has no more off-balance sheet leases after applying IFRS 16.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__75-1": { "value": "Financial assets at fair value through profit or lossOrthex recognises financial assets at fair value through profit or loss when the assets are held for trading or are mandatorily required to be measured at fair value. Additionally, Orthex recognises at fair value through profit or loss when the financial assets are initially designated upon initial recognition to be measured at fair value through profit or loss. These financial assets are classified as held for trading if the assets are acquired for sole purpose of receiving cash flows from the asset sales. Any gains or losses recognised from the net changes in the fair value of these financial assets are recognised in the statement of profit or loss.Orthex classifies derivative instruments to be measured at fair value through profit or loss at inception.Financial liabilities at fair value through profit or lossOrthex classifies financial liabilities at fair value through profit or loss when the financial liabilities are held for trading, or when the financial liability is designated upon initial recognition to be measured at fair value through profit or loss. Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of recognition, and only if the criteria in IFRS 9 are satisfied. Orthex classifies derivative instruments, which are not designated as hedging instruments, to be measured at fair value through profit or loss at inception.12. Fair value hierarchyAll the assets and liabilities for which the fair value is measured and disclosed are categorised on three levels of fair value hierarchy. Level 1Financial instruments on level 1 are quoted on public and active markets for similar instruments. The prices are instantly available and the valuation does not require judgements.\u2022 Orthex does not have financial instruments on level 1. Level 2Financial instruments on level 2 are not directly observable, but the valuation technique uses the lowest level inputs in the valuation estimates, which are readily available on a public market or through other market makers.This category includes:\u2022 Loans from credit institutions\u2022 Derivative instruments Level 3Financial instruments on level 3 require valuation techniques where the lowest level valuation inputs are not available directly, and are thus unobservable. The measurement require independent consideration and judgements from the management. The valuation techniques, related inputs and assumptions for Level 3 fair value instruments are explained in detail alongside the tabular presentation of the fair values. \u2022 Orthex does not have financial instruments on level 3. For financial instruments that are measured at fair value on a recurring basis, Orthex determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting date.For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. Fair-value related disclosures for financial instruments and non-financial assets that are measured at fair value or where fair values are disclosed, are summarised in addition to this note in Note 11.Fair value measurement hierarchyThe following tables provide the fair value measurement hierarchy of the Group\u2019s assets and liabilities:Fair value measurement hierarchy for liabilities as at 31 Dec 2025EUR thousand Level 1 Level 2 Level 3Financial liabilities for which fair values are disclosedInterest-bearing loans and borrowingsLoans from credit institutions 16,401Lease liabilities 8,134Foreign exchange forward contracts 25There have been no transfers between Level 1 and Level 2 during 2025. The interest rate derivative expired in 2025.Fair value measurement hierarchy for assets as at 31 Dec 2024EUR thousand Level 1 Level 2 Level 3Financial assets measured at fair valueDerivative financial instrumentsForeign exchange forward contracts and interest rate swaps 6Fair value measurement hierarchy for liabilities as at 31 Dec 2024EUR thousand Level 1 Level 2 Level 3Financial liabilities for which fair values are disclosedInterest-bearing loans and borrowingsLoans from credit institutions 19,391Lease liabilities 7,715Foreign exchange forward contracts and interest rate swaps 52There were no transfers between Level 1 and Level 2 during 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__67-1": { "value": "Cash and cash equivalentsCash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. All of the Orthex\u2019s bank accounts are in well established low risk banks to reduce the risk in relation to the insolvency issues from banks. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management.Available cash and liquidity positionEUR thousand 31 Dec 2025 31 Dec 2024Cash and cash equivalents 11,817 10,463Total cash and cash equivalents 11,817 10,463Cash at banks earns interest at floating rates based on daily bank deposit rates. At 31 Dec 2025, the Group had available EUR 7.0 million (31 Dec 2024: EUR 7.0 million) of undrawn committed borrowing facilities.Tabular presentation of financial instruments by classification 31 Dec 2025Financial assetsFair value through Fair value At amortised EUR thousand Noteprofit and lossthrough OCIcost Book value31 Dec 2025Current financial assetsTrade receivables 14 14,982 14,982Cash and cash equivalents 11,817 11,817Total - - 26,799 26,799Total financial assets - - 26,799 26,799Financial liabilitiesFair value through Fair value At amortised EUR thousand Noteprofit and lossthrough OCIcost Book value31 Dec 2025Non-current financial liabilitiesLoans from credit institutions 13,401 13,401Lease liabilities 10 6,211 6,211Total - - 19,612 19,612Current financial liabilitiesLoans from credit institutions 3,000 3,000Lease liabilities 10 1,923 1,923Trade payables 15 8,768 8,768Derivative financial instruments 12 25 25Total 25 - 13,692 13,716Total financial liabilities 25 - 33,303 33,328Tabular presentation of financial instruments by classification 31 Dec 2024Financial assetsFair value through Fair value At amortised EUR thousand Noteprofit and lossthrough OCIcost Book value31 Dec 2024Current financial assetsTrade receivables 14 16,678 16,678Cash and cash equivalents 10,463 10,463Derivative financial instruments 12 6 6Total 6 - 27,141 27,147Total financial assets 6 - 27,141 27,147Financial liabilitiesFair value through Fair value At amortised EUR thousand Noteprofit and lossthrough OCIcost Book value31 Dec 2024Non-current financial liabilitiesLoans from credit institutions 16,391 16,391Lease liabilities 10 6,242 6,242Total - - 22,633 22,633Current financial liabilitiesLoans from credit institutions 3,000 3,000Lease liabilities 10 1,473 1,473Trade payables 15 10,589 10,589Derivative financial instruments 12 52 52Total 52 - 15,062 15,114Total financial liabilities 52 - 37,694 37,747DerivativesDerivatives not designated as hedging instruments reflect the negative change in fair value of those foreign exchange forward contracts that are not designated in hedge relationships, but are, nevertheless, intended to reduce the level of foreign currency risk for expected sales and purchases. In addition, the Group has hedged part of its long-term interest-bearing liabilities with an interest rate swap.Orthex utilises derivatives for hedging purposes, but does not apply hedge accounting.14. Trade and other receivablesEUR thousand 31 Dec 2025 31 Dec 2024Trade receivables 14,982 16,678Other receivables 212 186Prepaid expenses and accrued income 830 1,097Total 16,024 17,960Ageing analysis of trade receivablesEUR thousand 31 Dec 2025 31 Dec 2024Not past due 13,875 16,006Past due 1\u201360 days 720 890Past due over 60 days 503 129Impairment losses -116 -347Total 14,982 16,678The impairment losses recognised on trade receivables during the year 2025 amounted to EUR 116 thousand (2024: EUR 347 thousand).The loss allowance for trade receivables is based on the ageing of the accounts receivable. Historically, the amount of overdue trade receivables has been low and the amount of overdue receivables has not materially increased. The aim is to minimise credit risks by active credit management and using credit collaterals. The expected loss rate for all trade receivables is 2.0%.Credit risks of trade receivables are presented in Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__66": { "value": "Cash and cash equivalentsCash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. All of the Orthex\u2019s bank accounts are in well established low risk banks to reduce the risk in relation to the insolvency issues from banks. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management.Available cash and liquidity positionEUR thousand 31 Dec 2025 31 Dec 2024Cash and cash equivalents 11,817 10,463Total cash and cash equivalents 11,817 10,463Cash at banks earns interest at floating rates based on daily bank deposit rates.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__71": { "value": "DerivativesDerivatives not designated as hedging instruments reflect the negative change in fair value of those foreign exchange forward contracts that are not designated in hedge relationships, but are, nevertheless, intended to reduce the level of foreign currency risk for expected sales and purchases. In addition, the Group has hedged part of its long-term interest-bearing liabilities with an interest rate swap.Orthex utilises derivatives for hedging purposes, but does not apply hedge accounting.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__63": { "value": "Financial risk managementOrthex\u2019s financial risk management involves a combination of responsive actions the management is actively seeking to ensure sound financial operations and stability. This note explains Orthex\u2019s exposure to financial risks and how these risks could affect Orthex\u2019s future financial performance. The Group\u2019s overall financial risk management focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the Group\u2019s financial performance. The Group\u2019s financial risks can be classified into two separate categories. Orthex is affected by market risks and other risks including credit risk and liquidity risk. The management analyses the Group\u2019s risk position periodically at each reporting date and takes collective measures to counter these assessed risk exposures. Risk concentrationsOrthex analyses the financial risks and risk concentrations related to its operations. Risk concentrations identified as a result of this assessment are described in connection with the descriptions of market and credit risks.Sensitivity analysisAs part of the risk assessment, the management has performed sensitivity analysis on relevant market risks, such as interest rate risk and foreign exchange risk. Calculation methods and assumptions used for sensitivity analysis are further explained in the detailed sensitivity analysis sections alongside interest rate risk and foreign exchange risk assessments.Derivative financial instruments may be used to hedge certain risk exposures. The Group\u2019s financial risk management is carried out by the finance department in accordance with the Group Treasury Policy, which is approved by the Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__73": { "value": "Risk concentrationsOrthex analyses the financial risks and risk concentrations related to its operations. Risk concentrations identified as a result of this assessment are described in connection with the descriptions of market and credit risks.Sensitivity analysisAs part of the risk assessment, the management has performed sensitivity analysis on relevant market risks, such as interest rate risk and foreign exchange risk. Calculation methods and assumptions used for sensitivity analysis are further explained in the detailed sensitivity analysis sections alongside interest rate risk and foreign exchange risk assessments.Derivative financial instruments may be used to hedge certain risk exposures. The Group\u2019s financial risk management is carried out by the finance department in accordance with the Group Treasury Policy, which is approved by the Board of Directors.Market risksInterest rate riskThe Group\u2019s bank loans comprise of long-term floating rate loans and interest-bearing credit limit facilities. Due to the Euribor-tied loans, Orthex is subject to the cash flow risk arising from floating rate loans. To manage the interest rate risk, Orthex may use interest rate swaps, as needed, in order to reduce the cash flow risk arising from floating rate loans. With this course of action, Orthex might aim to limit the impact of interest rate volatility in the Group\u2019s financial expenses to acceptable levels. Interest rates of bank loans were 3.8%\u20144.7% in 2025 and 5.4%\u20145.6% in 2024.Interest rate sensitivityBased on the sensitivity analysis, if interest rates had been 1.0 percentage points higher with all other variables held constant, the recalculated post-tax profit for the period and equity would have been EUR 0.1 million smaller in 2025 and EUR 0.1 million smaller in 2024. Interest rate sensitivity has been calculated by shifting the interest curve by 1.0 percentage points. The interest position includes all external variable rate loans and interest rate swaps.Foreign exchange riskOrthex Group operates in several countries. Orthex is mainly exposed to transaction risk and translation risk associated with the Swedish krona, the Norwegian krona, the Danish krona, the US dollar and the British pound sterling. Transaction risk associated with subsidiaries outside the euro area consists primarily of trade receivables and trade payables from subsidiaries arising in the operational business of the Group companies. Orthex hedges transaction risks with currency derivatives, in accordance with its Treasury Policy.Translation risk arises, when the parent company\u2019s investments in subsidiaries outside euro area are converted into euros. The Group\u2019s net investment to units outside the euro area consist mainly of the investments in subsidiaries in Sweden. Translation risk is currently not hedged.The currency position resulting from the financial instruments in accordance with IFRS 7 consists of trade receivables, trade payables and cash and cash equivalents. The net currency risk has been taken into account in the table if the transaction currency is other than the company\u2019s functional currency. The table takes into account the currencies to which the company is significantly exposed.The Group\u2019s net currency position at 31 DecemberThe net currency position resulting from the financial instruments in accordance with IFRS 7EUR thousand 2025 2024EUR-SEK 4,922 5,715EUR-NOK 3,551 4,131EUR-USD 68 423Foreign exchange rate sensitivityChanges in consolidation exchange rates affect company\u2019s income statement and cash flow statement. As approximately 49% of the company\u2019s revenues and 58% of costs occur in operational currencies other than euro, the translation risk is significant for the company. A change of 10% in the annual average foreign exchange rates would have caused a 6.7% (6.8%) change in 2025 consolidated sales and 6.8% (6.9%) reverse changes in costs in the consolidated sales in euros. The translation risk is not hedged as a rule as the company\u2019s business consists of continuous operations in various currency areas. However, USD purchases of Orthex Kitchen AB are partially hedged against SEK. The most significant translation risk exposures in the subsidiaries are in the Swedish krona, the Norwegian krona, the Danish krona, the US dollar and the British pound sterling.Commodity price riskThe Group is exposed to variations in prices of raw materials and of supplies. Orthex\u2019s raw material purchases consist mainly of various types of plastic materials. The market value for virgin plastic and the underlying inputs cause changes on the acquired plastic materials pricing.Commodity price risk sensitivity A 10 per cent change upwards or downwards in virgin plastic prices would have effects, before taxes, of EUR +/\u2013 1.9 million to income statement in year 2025 (2024: EUR +/\u20132.3 million). Commodity risks are not managed using financial derivative instruments. Sensitivity analysisSensitivity to market risks (before taxes) in accordance with IFRS 72025 2024EUR thousand Income statement Equity Income statement Equity+/- 10% change in virgin plastic prices -/+ 1,922 -/+ 1,922 -/+ 2,344 -/+ 2,344+/- 10% change in EUR/SEK exchange rate +/- 492 +/- 492 +/- 572 +/- 572+/- 10% change in EUR/NOK exchange rate +/- 355 +/- 355 +/- 413 +/- 413+/- 10% change in EUR/USD exchange rate +/- 7 +/- 7 +/- 42 +/- 42+/- 1% points parallel shift in interest rates -/+ 94 -/+ 94 -/+ 109 -/+ 109+10% increase in EUR/SEK exchange rate would have a EUR 492 thousand effect in income statement.At the end of 2025, the total Group floating rate liability position consists of floating rate liabilities of EUR 16.5 million (2024: EUR 19.5 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__64": { "value": "Foreign exchange riskOrthex Group operates in several countries. Orthex is mainly exposed to transaction risk and translation risk associated with the Swedish krona, the Norwegian krona, the Danish krona, the US dollar and the British pound sterling.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__65": { "value": "Other risksCredit risk Orthex\u2019s credit risk exposure is mainly related to customer payment behaviour. Orthex estimates the expected credit losses from their current receivables such as trade receivables and accrued revenues at each reporting date. Orthex recognises the expected credit loss allowance as impairment from these assets, which is defined as the difference between the contractual cash flows and the expected cash flows Orthex expects to receive.Details regarding the expected credit loss assessment include:\u2022 Analysis of receivables held in different portfolios.\u2022 Analysis of receivables are prepared based on customer characteristics.\u2022 An ECL analysis using both historical credit losses and an estimation on future credit losses (forward-looking parameters).\u2022 Default probability-% per group, based on historical information on the aging of the receivables and forward-looking parameters. The decision-making criteria used by management to measure the ECL includes:1. Historically Orthex has minimal amount of bad debt.2. Major customers are big retailers and credit risk relating to the retailers is minimal.3. In export sales, Orthex uses credit collaterals to minimize the credit risk.4. Average order amounts are small and Orthex has the ability to react quickly whenever there are signals from customers\u2019 liquidity problems.Orthex\u2019s customers are major retailers with solid credit ratings. Orthex monitors the credit ratings relating to its largest customers continuously. The risk for credit loss relating to the major retailers is considered to be low. For other customers, Orthex has credit collateral to manage the credit risk relating to the purchases made by those customers. The management uses historical outlook to assess the expected credit losses in addition to the current economic outlooks and customer-specific analysis. The maximum exposure to credit risk is the carrying amount of accounts receivables. In Orthex\u2019s business, the average size of a single purchase order is small giving Orthex the ability to react to customers\u2019 liquidity problems quickly. Orthex applies a simplified approach method for the assessment of the expected credit loss impairment. The calculation of expected credit losses (ECL) is based on historical data and, for parameters concerning the future, on the payment behaviour of customers. Any receivable, which is considered to be more than 90 days past due are considered to be defaulted and impaired and are written off from the receivable balance. Orthex does not have any major risk concentrations regarding the Group\u2019s receivables and the trading partners are all well established companies with historically stable payment behaviour towards business transactions with Orthex. Trade receivables consist mainly of receivables from customers. Impairment losses of trade receivables recognised in profit or loss amounted to EUR 4 thousand during the year 2025. In 2024, impairment losses of trade receivables were EUR 290 thousand. The maturity distribution of trade receivables is presented in Note 14.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__72": { "value": "Liquidity risk Management of liquidity risk aims to ensure that Orthex can meet its cash outflows and other financial obligations. Orthex\u2019s financing requirement is covered by both optimising of operating activities and external financing in order to ensure that Orthex has continually sufficient liquidity or has access to committed credit facilities. Liquidity risks are monitored and managed centrally in the Group\u2019s finance department. Orthex has financial covenants in place under a EUR 7 million credit facility and a EUR 16.5 million loan agreement with Nordea Bank Plc. According to the terms and conditions of the financial covenants, the gearing ratio is to be below 125% and the net debt to EBITDA ratio below 3.25x. The covenants must be met on an ongoing basis and are tested and reported to the lender on a quarterly basis. Orthex\u2019s financial forecasts do not indicate any breach of the financial covenants.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__78": { "value": "Maturity analysisThe maturity of financial liabilities is monitored regularly. As at 31 Dec 2025, Orthex had cash and cash equivalents of EUR 11.8 million (31 Dec 2024: EUR 10.5 million). In addition, Orthex had access to unused credit facilities and bank overdrafts of EUR 7.0 million at 31 Dec 2025 (31 Dec 2024: EUR 7.0 million). In 2022, Orthex entered into a 3+1+1-year credit facility agreement of EUR 32.5 million with Nordea Bank Plc. The credit facility agreement includes a 3+1+1-year term loan of EUR 25.5 million and a revolving credit facility of EUR 7.0 million. Orthex extended the maturity of the loan in 2025. At 31 Dec 2025, EUR 25.5 million of the term-loan was in use. The term loan is currently repaid in bi-annual installments of EUR 1.5 million. Loans from the financial institutions include covenants. At 31 Dec 2025, the financial covenants were: net debt / adjusted EBITDA, capital expenditure, and adjusted EBITDA / net financial charges. The terms of loans from financial institutions also include indicators related to sustainability, which are related to the energy consumption of production and the percentage of scrap. The covenant terms have been complied with on 31 Dec 2025.The interest margin is variable and depends on the ratio of net debt and adjusted EBITDA. Orthex has given business mortgages amounting to EUR 48.1 million as of 31 Dec 2025 as a security for the loans from financial institutions. According to specific terms and conditions of the bank loan agreements, the most significant transactions require a prior written approval by the financial institutions, including ordinary terms and conditions protecting the creditor.", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__69": { "value": "Maturity analysisThe maturity of financial liabilities is monitored regularly. As at 31 Dec 2025, Orthex had cash and cash equivalents of EUR 11.8 million (31 Dec 2024: EUR 10.5 million). In addition, Orthex had access to unused credit facilities and bank overdrafts of EUR 7.0 million at 31 Dec 2025 (31 Dec 2024: EUR 7.0 million). In 2022, Orthex entered into a 3+1+1-year credit facility agreement of EUR 32.5 million with Nordea Bank Plc. The credit facility agreement includes a 3+1+1-year term loan of EUR 25.5 million and a revolving credit facility of EUR 7.0 million. Orthex extended the maturity of the loan in 2025. At 31 Dec 2025, EUR 25.5 million of the term-loan was in use. The term loan is currently repaid in bi-annual installments of EUR 1.5 million. Loans from the financial institutions include covenants. At 31 Dec 2025, the financial covenants were: net debt / adjusted EBITDA, capital expenditure, and adjusted EBITDA / net financial charges. The terms of loans from financial institutions also include indicators related to sustainability, which are related to the energy consumption of production and the percentage of scrap. The covenant terms have been complied with on 31 Dec 2025.The interest margin is variable and depends on the ratio of net debt and adjusted EBITDA. Orthex has given business mortgages amounting to EUR 48.1 million as of 31 Dec 2025 as a security for the loans from financial institutions. According to specific terms and conditions of the bank loan agreements, the most significant transactions require a prior written approval by the financial institutions, including ordinary terms and conditions protecting the creditor.Interest-bearing liabilitiesEUR thousand 31 Dec 2025 31 Dec 2024Non-current interest-bearing liabilitiesLoans from credit institutions 13,401 16,391Lease liabilities 6,211 6,242Pension liabilities 3,907 3,644Total non-current interest-bearing liabilities 23,518 26,277Current interest-bearing liabilitiesLoans from credit institutions 3,000 3,000Lease liabilities 1,923 1,473Total current interest-bearing liabilities 4,923 4,473Total interest-bearing liabilities 28,441 30,749The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments.Maturity distribution table31 Dec 2025EUR thousand 2026 2027 2028 2029 2030 Later TotalLoans from credit institutions 2,958 13,443 - - - - 16,401Interest 605 490 - - - - 1,096Lease liabilities 2,337 2,030 1,618 1,399 1,091 860 9,334Trade payables 8,768 8,768Derivative financial instruments 25 25Total 14,693 15,963 1,618 1,399 1,091 860 35,62431 Dec 2024EUR thousand 2025 2026 2027 2028 2029 Later TotalLoans from credit institutions 2,966 2,966 13,459 - - - 19,391Interest 488 410 585 - - - 1,482Lease liabilities 1,872 1,600 1,491 1,230 1,130 1,756 9,080Trade payables 10,589 10,589Derivative financial instruments 52 52Total 15,966 4,975 15,536 1,230 1,130 1,756 40,595Changes in liabilities arising from financing activities2025EUR thousand 1 Jan Lease changes Cash flows Translation differences Other Total 31 DecNon-current loans from credit institutions 16,391 -1,500 -1,490 13,401Non-current lease liabilities 6,242 1,360 - 296 -1,688 6,211Current loans from credit institutions 3,000 -1,500 1,500 3,000Current lease liabilities 1,473 421 -2,193 92 2,131 1,923Total 27,105 1,781 -5,193 388 453 24,5352024EUR thousand 1 Jan Lease changes Cash flows Translation differences Other Total 31 DecNon-current loans from credit institutions 19,391 -1,500 -1,500 16,391Non-current lease liabilities 6,629 1,324 - -229 -1,482 6,242Current loans from credit institutions 3,000 -1,500 1,500 3,000Current lease liabilities 1,252 312 -2,121 -44 2,072 1,473Total 30,272 1,636 -5,121 -273 591 27,105", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__77-1": { "value": "Fair value measurementThe Group measures financial instruments such as derivatives at fair value at each balance sheet date. Fair value related disclosures for financial instruments and non-financial assets that are measured at fair value or where fair values are estimated are disclosed in this note. Aside from this note, additional fair value related disclosures, including the valuation methods, significant estimates and assumptions are also provided in Note 8. Orthex measures fair value for its financial instruments based on the most similar possible alternative that resembles the underlying instrument. The fair value of a financial instrument is the best estimate of the price on the markets that would be received when an asset is sold or paid when a liability is transferred between participants at a measurement date. It is assumed that the transaction is either performed in a principal market or through other market maker, which would give the best available price for the financial instrument. Orthex uses valuation techniques for the fair value measurement, which are most accurate for the circumstances and for which sufficient data is easily and readily available, maximising the use of observable data and minimising the use of unobservable inputs.12. Fair value hierarchyAll the assets and liabilities for which the fair value is measured and disclosed are categorised on three levels of fair value hierarchy. Level 1Financial instruments on level 1 are quoted on public and active markets for similar instruments. The prices are instantly available and the valuation does not require judgements.\u2022 Orthex does not have financial instruments on level 1. Level 2Financial instruments on level 2 are not directly observable, but the valuation technique uses the lowest level inputs in the valuation estimates, which are readily available on a public market or through other market makers.This category includes:\u2022 Loans from credit institutions\u2022 Derivative instruments Level 3Financial instruments on level 3 require valuation techniques where the lowest level valuation inputs are not available directly, and are thus unobservable. The measurement require independent consideration and judgements from the management. The valuation techniques, related inputs and assumptions for Level 3 fair value instruments are explained in detail alongside the tabular presentation of the fair values. \u2022 Orthex does not have financial instruments on level 3. For financial instruments that are measured at fair value on a recurring basis, Orthex determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting date.For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. Fair-value related disclosures for financial instruments and non-financial assets that are measured at fair value or where fair values are disclosed, are summarised in addition to this note in Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__70": { "value": "Capital management Capital structure is assessed regularly by the Board of Directors and managed operationally by the CFO. Capital structure management in Orthex comprises both equity and interest-bearing debt. As at 31 Dec 2025, the equity attributable to shareholders was EUR 40.4 million (31 Dec 2024: EUR 35.8 million) and the amount of interest-bearing liabilities as at 31 Dec 2025 were EUR 28.4 million (31 Dec 2024: EUR 30.7 million). The objectives are to safeguard the ongoing business operations and to optimise the cost of capital. In order to achieve this overall objective, the Group\u2019s capital management, amongst other things, aims to ensure that it meets financial covenants attached to the interest-bearing loans and borrowings that define capital structure requirements. Breaches in meeting the financial covenants would permit the bank to immediately call loans and borrowings. There have been no breaches of the financial covenants of any interest-bearing loans and borrowing in the current or previous period. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Group monitors capital using the equity ratio, which is counted as total equity / total assets. EUR thousand 31 Dec 2025 31 Dec 2024Equity 40,386 35,828Balance sheet total 86,324 85,557Equity ratio 46.8% 41.9%No changes were made in the objectives, policies or processes for managing capital during the years ended 31 Dec 2025 and 31 Dec 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__81": { "value": "12. Fair value hierarchyAll the assets and liabilities for which the fair value is measured and disclosed are categorised on three levels of fair value hierarchy. Level 1Financial instruments on level 1 are quoted on public and active markets for similar instruments. The prices are instantly available and the valuation does not require judgements.\u2022 Orthex does not have financial instruments on level 1. Level 2Financial instruments on level 2 are not directly observable, but the valuation technique uses the lowest level inputs in the valuation estimates, which are readily available on a public market or through other market makers.This category includes:\u2022 Loans from credit institutions\u2022 Derivative instruments Level 3Financial instruments on level 3 require valuation techniques where the lowest level valuation inputs are not available directly, and are thus unobservable. The measurement require independent consideration and judgements from the management. The valuation techniques, related inputs and assumptions for Level 3 fair value instruments are explained in detail alongside the tabular presentation of the fair values. \u2022 Orthex does not have financial instruments on level 3. For financial instruments that are measured at fair value on a recurring basis, Orthex determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting date.For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. Fair-value related disclosures for financial instruments and non-financial assets that are measured at fair value or where fair values are disclosed, are summarised in addition to this note in Note 11.Fair value measurement hierarchyThe following tables provide the fair value measurement hierarchy of the Group\u2019s assets and liabilities:Fair value measurement hierarchy for liabilities as at 31 Dec 2025EUR thousand Level 1 Level 2 Level 3Financial liabilities for which fair values are disclosedInterest-bearing loans and borrowingsLoans from credit institutions 16,401Lease liabilities 8,134Foreign exchange forward contracts 25There have been no transfers between Level 1 and Level 2 during 2025. The interest rate derivative expired in 2025.Fair value measurement hierarchy for assets as at 31 Dec 2024EUR thousand Level 1 Level 2 Level 3Financial assets measured at fair valueDerivative financial instrumentsForeign exchange forward contracts and interest rate swaps 6Fair value measurement hierarchy for liabilities as at 31 Dec 2024EUR thousand Level 1 Level 2 Level 3Financial liabilities for which fair values are disclosedInterest-bearing loans and borrowingsLoans from credit institutions 19,391Lease liabilities 7,715Foreign exchange forward contracts and interest rate swaps 52There were no transfers between Level 1 and Level 2 during 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__84": { "value": "13. InventoriesInventories are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows: \u2022 Raw materials: purchase cost on a first-in/first-out basis \u2022 Finished goods and work in progress: cost of direct materials and labour and a proportion of manufacturing overheads based on the normal operating capacity Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.EUR thousand 31 Dec 2025 31 Dec 20241)Raw materials 3,382 3,528 Work in progress 39 231)Finished goods 9,234 9,388 Net realisable value allowance -605 -448Total 12,051 12,4911) The Group has adjusted the breakdown between raw materials and finished goods for the comparison year.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__87": { "value": "14. Trade and other receivablesEUR thousand 31 Dec 2025 31 Dec 2024Trade receivables 14,982 16,678Other receivables 212 186Prepaid expenses and accrued income 830 1,097Total 16,024 17,960Ageing analysis of trade receivablesEUR thousand 31 Dec 2025 31 Dec 2024Not past due 13,875 16,006Past due 1\u201360 days 720 890Past due over 60 days 503 129Impairment losses -116 -347Total 14,982 16,678The impairment losses recognised on trade receivables during the year 2025 amounted to EUR 116 thousand (2024: EUR 347 thousand).The loss allowance for trade receivables is based on the ageing of the accounts receivable. Historically, the amount of overdue trade receivables has been low and the amount of overdue receivables has not materially increased. The aim is to minimise credit risks by active credit management and using credit collaterals. The expected loss rate for all trade receivables is 2.0%.Credit risks of trade receivables are presented in Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__86": { "value": "Ageing analysis of trade receivablesEUR thousand 31 Dec 2025 31 Dec 2024Not past due 13,875 16,006Past due 1\u201360 days 720 890Past due over 60 days 503 129Impairment losses -116 -347Total 14,982 16,678The impairment losses recognised on trade receivables during the year 2025 amounted to EUR 116 thousand (2024: EUR 347 thousand).The loss allowance for trade receivables is based on the ageing of the accounts receivable. Historically, the amount of overdue trade receivables has been low and the amount of overdue receivables has not materially increased. The aim is to minimise credit risks by active credit management and using credit collaterals. The expected loss rate for all trade receivables is 2.0%.Credit risks of trade receivables are presented in Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__90": { "value": "15. Trade and other payablesEUR thousand 31 Dec 2025 31 Dec 2024Trade payables 8,768 10,589Other payables 1,228 1,301Accrued expenses and deferred incomeWages, salaries and social costs 3,355 3,503Customer rebates and commissions 1,320 1,166Other 531 803Total 15,203 17,362Terms and conditions of the above payables: \u2022 Trade payables are non-interest bearing and are normally settled on 30 to 60 day terms\u2022 Other payables are non-interest bearing and have an average term of six months\u2022 Interest related to loan is normally settled semi-annually throughout the financial year For explanations on the Group\u2019s liquidity risk management processes, refer to Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__101": { "value": "Earnings per shareThe basic (and diluted) earnings per share is calculated by dividing the result for the financial year attributable to the parent company\u2019s shareholders by weighted average number of shares outstanding during the financial year.Earnings per share, basic (and diluted) 2025 2024Net profit attributable to equity owners of the parent company, EUR thousand 6,777 6,110Weighted average number of shares 17,758,854 17,758,854Earnings per share, basic (and diluted), EUR 0.38 0.34", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__92": { "value": "Earnings per shareThe basic (and diluted) earnings per share is calculated by dividing the result for the financial year attributable to the parent company\u2019s shareholders by weighted average number of shares outstanding during the financial year.Earnings per share, basic (and diluted) 2025 2024Net profit attributable to equity owners of the parent company, EUR thousand 6,777 6,110Weighted average number of shares 17,758,854 17,758,854Earnings per share, basic (and diluted), EUR 0.38 0.34", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__97": { "value": "Board proposal for distribution of profitThe Board of Directors of Orthex Corporation proposes to the Annual General Meeting on 14 April 2026 that shareholders will be paid a dividend of EUR 0.23 per share totalling approximately EUR 4.1 million. There have been no significant changes in the parent company\u2019s financial position after the financial year-end. The company\u2019s liquidity is good, and the Board of Directors deems that the company\u2019s solvency will not be jeopardised by the proposed dividend distribution.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__98": { "value": "0.23", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f1__s9__6__99-1": { "value": "Shares and share capitalOn 28 Feb 2021, the shareholders of the company decided with an unanimous decision to change the form of the company to a public limited liability company and to implement an increase in share capital by a capital increase to meet the required EUR 80,000 limit for a public limited liability company through a fund increase.In connection with the listing, the company carried out an offering which consisted of a public offering which increased the amount of shares, including cancellation of treasury shares, by 17,358,854 shares in March 2021. The company has single share class and each share carry one vote at the Annual General Meeting and equal rights to dividend and other distribution of assets. The shares have no nominal value. All shares issued have been paid in full. Invested unrestricted equity fundInvested unrestricted equity fund consists of other investments similar to equity and the subscription price of shares to the extent that it has not been recorded in share capital according to specific resolution. According to the current Finnish Companies Act, subscription price of new shares is recognised in the share capital, unless it has not been, according to issuance resolution, fully or partly recognised in the invested unrestricted equity fund.In connection with the listing, the company carried out an offering which consisted of a public offering in Finland, an institutional offering to institutional investors in Finland and in accordance with applicable laws, internationally; and personnel offering to employees of the group. With the share issue, the company raised gross proceeds of approximately EUR 10,000 thousand that was recognised in the invested unrestricted equity fund.Treasury sharesOwn equity instruments that are reacquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognised in the invested unrestricted equity fund. At 31 Dec 2025, the company did not have any treasury shares.16. Share capital and reservesInvested unrestricted Number of Number of Share capital, equity fund, outstanding sharesshares totalEUR thousandEUR thousandAs at 1 Jan 2024 17,758,854 17,758,854 80 7,851As at 31 Dec 2024 17,758,854 17,758,854 80 7,851As at 1 Jan 2025 17,758,854 17,758,854 80 7,851As at 31 Dec 2025 17,758,854 17,758,854 80 7,851", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__94-1": { "value": "Shares and share capitalOn 28 Feb 2021, the shareholders of the company decided with an unanimous decision to change the form of the company to a public limited liability company and to implement an increase in share capital by a capital increase to meet the required EUR 80,000 limit for a public limited liability company through a fund increase.In connection with the listing, the company carried out an offering which consisted of a public offering which increased the amount of shares, including cancellation of treasury shares, by 17,358,854 shares in March 2021. The company has single share class and each share carry one vote at the Annual General Meeting and equal rights to dividend and other distribution of assets. The shares have no nominal value. All shares issued have been paid in full.16. Share capital and reservesInvested unrestricted Number of Number of Share capital, equity fund, outstanding sharesshares totalEUR thousandEUR thousandAs at 1 Jan 2024 17,758,854 17,758,854 80 7,851As at 31 Dec 2024 17,758,854 17,758,854 80 7,851As at 1 Jan 2025 17,758,854 17,758,854 80 7,851As at 31 Dec 2025 17,758,854 17,758,854 80 7,851", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__96": { "value": "Invested unrestricted equity fundInvested unrestricted equity fund consists of other investments similar to equity and the subscription price of shares to the extent that it has not been recorded in share capital according to specific resolution. According to the current Finnish Companies Act, subscription price of new shares is recognised in the share capital, unless it has not been, according to issuance resolution, fully or partly recognised in the invested unrestricted equity fund.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__93": { "value": "Treasury sharesOwn equity instruments that are reacquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognised in the invested unrestricted equity fund. At 31 Dec 2025, the company did not have any treasury shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__102": { "value": "17. Related party disclosures Note 1 provides information about the Group\u2019s structure, including details of the subsidiaries. Orthex\u2019s related parties include the company\u2019s Board of Directors and their family members, the CEO and his family members, significant shareholders, and members of the Management Team and their family members. In connection with the listing of the company, Conficap Oy became the company\u2019s largest shareholder with a holding of 14.0% at year-end 2025. At the end of the financial year, the CEO together with his controlled entity owned 11.7 per cent of the Group\u2019s parent company\u2019s shares. The Group has not had transactions with related parties in the past or the preceding financial period.Management remunerationRemuneration to the members of the Board of Directors, the CEO and other members of the Management Team is presented in Note 5.Other material business transactionsDividends and return of capital are paid to the Group\u2019s board members and key management personnel based on the shares they hold.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__104": { "value": "18. Collaterals, commitments and contingent assets and liabilitiesThis Note presents information on items not included in calculations when preparing the financial statements.EUR thousand 31 Dec 2025 31 Dec 2024Guarantees and mortgages given on own behalf:Enterprise mortgages 49,098 49,042Property mortgages 10,192 10,192Other guarantees 151 105Total 59,441 59,340Tax audit 2022In 2022, Orthex Corporation was subject to a tax audit regarding the financial years 2020 and 2021. The tax audit report included subsequent taxes and tax increases amounting to a total of EUR 0.3 million relating to the VAT deductibility of IPO related costs. The company disagreed with the interpretation made in the tax audit and filed a claim for adjustment to its taxation with the Assessment Adjustment Board of the Finnish tax authority. However, the company was requested to pay additional taxes in accordance with the interpretations set out in the tax audit report and the company paid the subsequent taxes and tax increases in June 2022. Orthex did not recognise the subsequent taxes and tax increases in the consolidated statement of comprehensive income. The Assessment Adjustment Board issued its decision on the company\u2019s claim for adjustment in February 2025 and the company\u2019s claim was partly approved. As a result of the decision, EUR 0.2 million was recognised as items affecting comparability under fixed costs in the 2024 financial statements of Orthex Corporation.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__103": { "value": "18. Collaterals, commitments and contingent assets and liabilitiesThis Note presents information on items not included in calculations when preparing the financial statements.EUR thousand 31 Dec 2025 31 Dec 2024Guarantees and mortgages given on own behalf:Enterprise mortgages 49,098 49,042Property mortgages 10,192 10,192Other guarantees 151 105Total 59,441 59,340", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__105": { "value": "19. Subsequent eventsOn 23 January 2026, Orthex disclosed the Shareholders\u2019 Nomination Board\u2019s proposals to the Annual General Meeting 2026 regarding the composition and remuneration of the Board of Directors.The Shareholders\u2019 Nomination Board proposes that the number of members of the Board of Directors be resolved to be six (6) instead of current five and that Sanna Suvanto-Harsaae, Markus Hellstr\u00f6m, AnetteRosengren, and Tuomas Yrj\u00f6l\u00e4 be re-elected to the Board and that Sari Somerkallio and David Miller be elected as new members to the Board, all for a term of office ending at the end of the Annual General Meeting 2027. The current Board member Jyrki M\u00e4ki-Kala was no longer available for re-election.Of the director nominees, David Miller is not independent of the company\u2019s significant shareholders since he has a service agreement with Conficap Oy, which holds 14 per cent of the shares in the company. All other director nominees are independent of the company\u2019s significant shareholders. All director nominees are independent of the company. Background information on the director nominees is available on the corporate website. All director nominees have consented to their election. The members of the Board of Directorswill elect a Chair of the Board from among themselves.As regards the Board remuneration, the Shareholders\u2019 Nomination Board proposes that the remuneration of the members of the Board of Directors remain the same and that\u2022 the Chair of the Board of Directors be paid a monthly fee of EUR 4,000\u2022 other members of the Board of Directors be paid a monthly fee of EUR 2,000\u2022 all Board members be paid meeting fees so that a meeting fee of EUR 250 is paid for a meeting held in the Board member\u2019s country of residence or as a remote meeting, and a meeting fee of EUR 500 for a meeting held elsewhere than in the Board member\u2019s country of residence\u2022 should the Board of Directors decide to establish Board committees, the members of such committees be paid meeting fees in the same manner as meeting fees are paid for the Board meetings\u2022 reasonable travel and other expenses related to the Board work be reimbursed in accordance with the company\u2019s travel rules. The Nomination Board made all its proposals unanimously. In preparing the proposals, the Nomination Board considered the company\u2019s principles concerning Board diversity and the requirements set in the Finnish Corporate Governance Code. The proposals of the Nomination Board will be included in the notice of the Annual General Meeting.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__110": { "value": "Orthex Oyj", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__109": { "value": "Orthex Oyj", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__106": { "value": "Orthex Oyj", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s9__6__107-1": { "value": "Suomalaistentie 7FI-02270 Espoo, Finland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:7437008RMK8BSWN39T09", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }