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"entity": "scheme:743700I27E0FWSXLKK04", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember", "unit": "iso4217:EUR" } }, "fact-265": { "value": "-1569000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "fact-266": { "value": "-275000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EUR" } }, "fact-267": { "value": "59352000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact-268": { "value": "114702000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact-269": { "value": "Revenio is a global provider of comprehensive eye care diagnostic solutions. The group offers fast, user-friend- ly, and reliable tools for diagnosing glaucoma, diabetic retinopathy, and macular degeneration (AMD). Revenio\u2019s ophthalmic diagnostic solutions include intraocular pressure (IOP) measurement devices (tonometers), fun- dus imaging devices, and perimeters as well as clinical software under the iCare brand", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "Revenio Group Corporation", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "1700625-7", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "Vantaa", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "H\u00e4rk\u00e4haankuja 7, 01730 Vantaa, Finland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "The Board of Directors of the Revenio Group Corporation approved these financial statements for publication at its meeting on March 20, 2026. According to the Finnish Limited Liability Companies Act, share- holders have the right to approve or reject the financial statements at the Annual General Meeting following their issuance. The AGM may also decide on amend- ments to the financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "Revenio Group Corporation", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "
Accounting principles for the
consolidated financial statements
Basis of preparation
The consolidated financial statements have been pre-
pared in accordance with the International Financial
Reporting Standards, IFRS, approved for use in the
EU. The IAS and IFRS Standards and SIC and IFRIC
Interpretations in effect on December 31, 2025
have been applied. International Financial Reporting
Standards refer to the Standards and their interpreta-
tions approved for application in the EU in accordance
with the procedure stipulated in Regulation (EC) No
1606/2002 and embodied in Finnish accounting legis-
lation and the statutes enacted under it. The notes to
the consolidated financial statements also comply with
Finnish accounting and company legislation comple-
menting the IFRS Standards.
The consolidated financial statements are presented in
thousands of euros. The euro is the operating currency
and presentation currency of the Group\u2019s parent com-
pany and all of its subsidiaries with the exception of
Icare USA Inc, which has the US dollar as its operating
currency, the subsidiaries Icare World Australia Pty Ltd
and Revenio Australia Pty Ltd, which have the Australian
dollar as their operating currency and China iCare
Medical Technology Co. Ltd. which has the renminbi as
its operating currency.
Application of new or revised IFRS Standards
and IFRIC Interpretations
The consolidated financial statements have been drawn
up in accordance with the same accounting principles
as in 2024, with the exception of the following new
standards, interpretations and amendments to existing
standards, which the Group has applied effective from
January 1, 2025:
\u2022 Amendments made to IAS 21
The amendments to the above-mentioned stan-
dards have not had material impact on these financial
statements.
Critical accounting estimates and assumptions
The preparation of the financial statements requires
the use of estimates and assumptions about the future.
The actual results may differ from these estimates and
assumptions. In addition, judgment needs to be exer-
cised in the application of accounting principles. The
most material items of the financial statements where
the management has been required to use its judgment
and for which the estimates include uncertainty are
presented below.
\u2022 Note 12) Intangible and tangible assets,
section Goodwill
The Group tests goodwill annually and assesses indi-
cations of impairment as described under accounting
principles. The recoverable amounts of cash-generating
units are defined based on value in use.
These calculations require the use of estimates on the profitability of the business and on all factors that may affect it. \u2022 Note 12) Intangible and tangible assets, section Other intangible assets For other intangible assets with a limited useful life, amortosations are posted according to the estimated useful life and these assets are estimated continual- ly whether any indications of their impairment exist. If such indications are detected, the other intangible assets are subjected to impairment testing. These cal- culations require the use of estimates. Besides the Group strategy, and action and financial plans and prognoses for the coming years, Group man- agement bases its prognoses on estimates about the macro and micro-economic factors that affect demand in the business. The estimates used reflect actual his- tory and are consistent with external information. Climate issues Revenio uses a certified ISO 13485 Medical Devices quality management system, that defines our key environmen- tal practices, and a group-level environmental policy. In product design, Revenio applies the environmental standard IEC 60601-1-9 (Requirements for Environmentally Conscious Design). All new products developed during 2025 were designed according to the standard. The big- gest environmental impacts were mainly associated with raw materials, logistics, and the supply chain, as well as the waste generated in manufacturing and the decom- missioning of products. The most significant climate risk is related to supply chain management. Climate issues are not estimated to have a material impact on the financial statements items. Consolidation principles The consolidated financial statements include the parent company Revenio Group Corporation and all subsidiaries in which the Group has a controlling interest. The Group has a controlling interest in a company if the interest exposes the Group to the company\u2019s variable returns or entitles it to such returns, and the Group is able to influence these returns by exercising its power over the company. Subsidiary companies are consolidated whol- ly from and including the date on which the Group has acquired the right of control. The consolidation will cease when the right of control ends. The acquisition of subsidiaries is handled using the procurement method. The consideration paid for the acquisition is the fair value of the assets transferred, the equity interests issued, and the liabilities incurred to the former owners. Any contingent consideration is recog- nized at fair value on the acquisition date and classified as a liability or shareholder equity. Contingent consider- ation classified as a liability is measured at fair value on the last day of each reporting period. The resulting profit or loss is recognized in the consolidated income state- ment. The identifiable assets acquired, liabilities assumed and contingent liabilities are initially measured at their acquisition-date fair values. Goodwill is recognized as the amount by which the transferred consideration exceeds the fair value of the net assets acquired. If the acquisition cost is less than the net assets acquired, the resulting profit is recognized through profit or loss at the date of acquisition. All acquisition-related costs are recognized as expenses in the periods in which the costs are incurred and the services are received, with the exception of costs arising from the issuance of debt or equity securities. All intercompany transactions, receivables, payables, unrealized profits, and internal distribution of profit be- tween subsidiaries are eliminated as part of the consoli- dation process. Unrealized losses are not eliminated if the loss is a result of impairment. Foreign currency items In Group companies, transactions are recorded in the operating currencies of each Group company. Foreign currency transactions are recognized at the exchange rate on the transaction date rate in the operating cur- rency. At the end of the financial period, outstanding receivables, liabilities and monetary items are mea- sured at the exchange rate prevailing on the balance sheet date through profit or loss. Exchange rate gains and losses are included in the corresponding items above operating profit. Exchange rate gains and losses from financing are recorded in financial gains and losses. The presentation currency of the consolidated financial statements is the euro and the parent compa- ny\u2019s operating currency is the euro. The income state- ments of Group companies outside the euro zone have been translated into euros at the average exchange rate for the financial period and balance sheets have been translated at the exchange rate on the closing date. Goodwill for an acquired Group company that oper- ates in a foreign currency and fair value adjustments to book values are translated to euros at the average exchange rate for the financial period where the income statement is concerned and at the exchange rate on the closing date where the balance sheet is concerned. Translating the income statement and balance sheet at different exchange rates creates a translation differ- ence that is recognized in equity and whose effect is recognized in other comprehensive income. When a foreign Group company has been established by the Group itself, its acquisition does not involve goodwill or fair value adjustments of book values and subsequent asset items that would need to be translated into eu- ros. Changes in translation differences arising from the translation of equity items accumulated after a Group company\u2019s establishment or acquisition are recognized in other comprehensive income. When a company is sold, the accumulated translation differences are rec- ognized as part of the gain or loss on the sale
Basis of preparation
Net sales consists of revenue accrued from selling products, services and software
licenses at the amount the Group expects to be entitled to in exchange for the
goods and services promised to the customer. Revenue from sales is recognized
when the customer obtains control over a good, service or software license that
the customer can benefit from on a stand-alone basis (performance obligation).
A performance obligation is an identifiable meter, device, service or license. In the
case of imaging devices, the performance obligation includes the device as well
as its delivery and installation. As a rule, control is transferred to the customer in
connection with delivery in accordance with the terms of agreement. Over 99% of
the Group\u2019s net sales consists of the the sale of a performance obligation at a point
of time. Continuous business, such as sales of software licenses, service contracts,
and probes allready accounted for nearly one-third of our net sales during the year .
Basis of preparation Other operating income is income that is not considered to be related to operational activities. Government grants for offsetting realized expenses are recorded under other operating income. Government grants are recognized at the same time as the expenses relating to the target of the grant are recorded as an expense. The Group estimates that it will fulfil the conditions for the grants and considers it reasonably certain that the recognized grants will be awarded. Basis of preparation The Board of Directors of Revenio Group Corporation has decided on the three-year earning periods of the share-based long-term incentive schemes directed towards key personnel. The long-term incentive schemes form part of the company\u2019s remu- neration program for key personnel and are aimed at supporting the implementation of the company\u2019s strategy and aligning the goals of key personnel and the company in order to increase the company's value. The Board of Directors decides separately on the minimum, target and maximum bonus for each participant as well as the performance criteria and related targets. The amounts of the bonuses paid to the participants depends on the achievement of previously set targets. The bonus is not paid if the targets are not achieved or if the participant\u2019s employment relationship or service relationship is terminated before the payment of the bonus. The targets of the incentive schemes are related to the total absolute shareholder return of the company\u2019s share, and either cumulative operating result or earnings per share over a three-year period. The schemes are classified in the financial statements as equity-settled share-based payment plans. The number of shares granted is based on the value of the share on the date of granting the shares. The present value of the dividends earned during the performance period is deducted from the fair value. Benefits granted under the sharebased incentive scheme are recognized as expenses in the income statement and in equity over the vesting period. The share-based remuneration plans have no dilutive effect on earnings per share for the financial year or the comparative period. If the targets of the incentive scheme are achieved, the bonuses are paid in the year following the end of the performance period. The total amount of share-based bo- nuses payable based on the performance period under the scheme is equal to gross earnings minus any cash component deducted from it in order to cover taxes and any other tax-like charges arising from the share-based incentive, with the remaining net bonus paid in shares. However, the company has the right to pay the bonus fully in cash in certain situations. In addition, key personnel are entitled to a restricted share-based incentive scheme, provided that certain conditions are met . Basis of preparation The Group\u2019s pensions are handled by external pension insurance companies. The Group has both defined con- tribution and defined benefit pension plans. Expenses related to defined contribution plans are recorded as expenses for the financial period they arise. Revenio also has an individual supplementary pension scheme for a limited personnel group. The insured retire- ment age is 63 years. These supplementary pensions are arranged with external pension insurance companies. Defined benefit pension plans Basis of preparation The Group has a defined benefit pension plan (TFR) in Italy. In the TFR plan, employees are entitled to an accrued benefit that is paid as a lump sum either upon retirement or termination of the employment rela- tionship. The plan is unfunded and the Group has no related asset items. The defined benefit pension plan is recognized in the balance sheet as a liability based on the difference be- tween the present value of the pension obligations and the fair value of plan assets. Liabilities are calculated as the present values of estimated cash flows discounted at the interest rate corresponding to the interest rate of high-quality bonds issued by companies. Actuarial gains and losses are recognized in comprehensive income and are not subsequently reclassified to profit or loss. Current service cost, past service cost, and net interest on the net defined benefit liability are recognized in the income statement. If the yields of the bonds on which the discount rate is based change, the Group may have to adjust the discount interest rate. This will affect both net defined benefit liabilities and items recognized in other com- prehensive income due to remeasurements. TFR ben- efits are linked to inflation, and growth in the inflation rate will increase the defined benefit obligation. If the development of the employer\u2019s financial performance lags behind inflation, the acceleration of inflation may increase the deficit of defined benefit plans. The Group\u2019s defined benefit obligations relate to the provision of benefits for employed members. The expected increase in life expectancy will increase the amount of the defined benefit obligations. The TFR benefit is accrued annually on the basis of the employ- ee\u2019s annual salary. If actual salary growth is higher than the salary increase rate assumption used for calculating the pension obligation, this may increase the amount of the pension obligation.
Basis of preparation
Research expenses are recognized through profit or loss. Development expenses for
new or more advanced products are capitalized on the balance sheet as intangi-
ble assets from the moment the product is technically feasible, it can be utilized
commercially, and it is estimated that commercial benefits can be extracted from
it. Capitalized development expenses include those material, work, and testing
costs directly attributable to the completion of the product for its intended use.
Development expenses recognized as expenses earlier are not capitalized later.
Amortization is recognized for an intagible asset from the moment it is ready for
use. An intagible asset not yet ready for use is annually tested for impairment. After
initial recording, capitalized R&D expenses are recognized adjusted by amortization
on the purchase cost and impairment. The useful life of capitalized R&D costs is
10 years on average, during which period they are recorded as expenses through
straight-line amortization.
The research and development expenses included in the income statement are
presented in Note 8 Other operating expenses .
Basis of preparation
The tax expense in the income statement consists of tax based on taxable income
for the financial period and change in deferred taxes. Tax based on taxable income
for the financial period is calculated on the Group companies\u2019 taxable income at
the applicable tax rate. The tax is adjusted by taxes related to previous financial pe-
riods, if any. Deferred taxes are calculated based on temporary differences between
book values and taxable values. However, a deferred tax liability is not recognized in
the initial recognition of an asset or liability in a transaction that is not a business
combination. Deferred tax liabilities are not recognized if the recognition of the
asset or liability affects neither accounting nor taxable income at the date of the
transaction and does not result in equal temporary differences which are taxable
and deductible in taxation at the date of the transaction.Deferred tax is not rec-
ognized for non-tax-deductible goodwill or for subsidiaries\u2019 retained earnings to
the extent that it is probable that the temporary difference will not reverse in the
foreseeable future.
The principal temporary differences, i.e. deferred taxes, arise from internal margins
on inventories and changes in the fair value of intangible rights arising in connec-
tion with acquisitions.
Deferred tax assets are recognized to the extent that it is probable that future
taxable profit, against which the temporary differences can be utilized, will be
available.
Basis of preparation
Goodwill
Goodwill represents the excess of the cost of an acquisition over the fair value of the
Group\u2019s share of the net assets of the acquired company at the date of acquisition.
The justifications for recognizing goodwill have been separately assessed in connec-
tion with each corporate acquisition.
The total goodwill of EUR 62,925 thousand is allocated to one cash-generating unit and
it is tested as a single item of goodwill for the Group as a whole.
Goodwill is not amortized. Instead, it is tested for any impairment on an annual basis,
or more frequently if there are any indications of impairment. Goodwill is valued at
acquisition cost less impairment losses. An impairment loss is recognized in the in-
come statement when the book value of an asset item is greater than its recoverable
amount. The impairment loss is recognized in the income statement.
Basis of preparation
Other intangible assets
An intangible asset is recognized on the balance sheet only if its acquisition cost
can be reliably determined and it is likely that the asset will generate commercial
benefit to the Group.
Other intangible assets with a limited useful life are recognized on the balance
sheet and expensed on a straight-line basis over their useful lives. For acquisitions
the intangible assets are valued at fair value. Estimated useful lives for various
assets are:
Technology-based intangible assets
straight-line depreciation 7-17 years
Customer-based intangible assets
straight-line depreciation 15 years
Patents, trademarks, and brands
straight-line depreciation 10 years
Software
straight-line depreciation 3\u20137 years
Capitalized product development expenses
straight-line depreciation 3-10 years
The Group has no intangible assets with an unlimited useful life.
Basis of preparation The basic earnings per share are calculated by dividing profit for the period by the weighted average number of outstanding shares during the financial period. Basis of preparation Property, plant, and equipment Property, plant, and equipment are valued at original acquisition cost less accumulated depreciation and amortization as well as impairment losses. Property, plant, and equipment are amortized using the straight- line method based on the estimated useful life of the asset. The estimated useful lives for machinery and equipment are 3\u201310 years. When a part of property, plant and equipment is dealt with as a separate entity, costs related to its replacement are capitalized. In other cases, costs arising later are included in the ac- counting for a tangible asset only if it is likely that the asset will generate commercial benefit to the Group, and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognized through profit or loss as realized. The residual value and useful life of assets are checked at least in connection with each financial statement and, if necessary, adjusted to reflect changes in the expectation of economic benefit. Gains and losses from disposals are determined by comparing the disposal proceeds with the book amount and are included in other operating income or expenses. Basis of preparation Impairment The Group management continuously reviews Group items for any indication of impairment. If there are such indications, the amount recoverable from the said asset item is assessed. The recoverable amount is the higher of the asset item\u2019s fair value less the cost arising from disposal and its value in use. When determining value in use, the expected future net cash flows from the asset item or cash-generating unit are discounted based on their present values. The interest rate calculated using the WACC method (Weighted Average Cost of Capital) before taxes is used as the discount interest rate. Factors that affect the interest in the WACC calculation include a risk-free interest rate, the cost of borrowed capital, the risk premium on the stock market, the beta coefficient, and the industry\u2019s capital structure. An impairment loss is recognized in the income state- ment when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement. For other asset items except goodwill, the impairment loss can lat- er be reversed if a change in the estimates used for determining the recoverable amount has occurred. The impairment loss is, however, not reversed by more than what the book value of the asset would be without the recognition of the impairment loss. Factors considered by the Group management as cen- tral to determining whether impairment testing should be done include the asset item\u2019s significantly lower profit in comparison with previous or expected future profits, negative changes in the industry or market con- ditions or threats thereof, and significant changes in the way the asset item is used or in the business strategy Basis of preparation The Group acts as a lessee and leases the warehouses and office premises it uses, as well as equipment and vehicles, under non-cancelable leases. Shortterm lease agreements and leases concerning low-value assets are recognized in the income statement as an expense on a straight-line basis over the period of the lease. All other leases are recognized in tangible assets at the lower of the fair value of the leased asset at the commencement of the lease term or the present value of the minimum lease payments. Lease obligations are entered in the lease liability. Assets entered under intangible assets are amortized based on the estimated useful life of the asset or over the lease period, if shorter. Lease payments are apportioned be- tween repayment of principal and the financing charge so as to produce a constant rate of interest on the remaining balance of the liability. The Group does not act as a lessor towards external parties. Basis of preparation Inventories are recognized at the lower of cost and net realizable value. The ac- quisition cost is determined using the FIFO method. The net realizable value is the estimated selling price in a conventional transaction less the cost to make the sale. The acquisition cost of completed products and work in progress comprises direct costs such as materials, direct costs of labor, other direct costs, and the allocation of the variable manufacturing overheads and fixed overhead at normal operating capacity. Basis of preparation The Group's financial assets are classified into the fol- lowing categories: measured at amortized cost, mea- sured at fair value through other comprehensive income items or measured subsequently at fair value through profit or loss. Financial assets are classified and valued when recorded for the first time in the balance sheet. Classification is based on the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Financial assets that are valued at amortized costs are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and the contractual terms for items falling under financial assets give rise on specified dates to cash flows to be realized at specific times that constitute solely payments of principal and interest on the princi- pal outstanding. Financial assets that are valued at fair value through other comprehensive income items are held within a business model whose objective is achieved both by collecting contractual cash flows and selling financial assets, and the contractual terms for items falling un- der financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets subsequently measured at fair value through profit and loss are assets that are not mea- sured at amortized cost or at fair value through other comprehensive income items. Financial assets \u2014 recognition and measurement The Group estimates the expected credit losses for the full lifetime of the sales receivables. For the assess- ment of expected credit losses, sales receivables are grouped geographically and by customer group, and the credit loss provision is recognized based on past expe- rience. The balance sheet values of sales and other re- ceivables constitute the maximum credit risk amounts. No significant credit risk concentrations are included in the receivables. A final impairment loss is recognized when evidence exists that the company cannot col- lect its receivables in accordance with the initial terms and conditions. The impairment loss is the difference between the book value of the receivables and their recoverable amount, and it corresponds to the present value of expected cash flows. Evidence is generally considered appropriate when the receivable is more than 180 days outstanding when no credit insurance or a security through other means is available. External evidence of a risk related to a re- ceivable even before it is 180 days outstanding will lead to the recognition of impairment loss. Such evidence may be, for example, the debtor\u2019s significant econom- ic difficulties, company reorganization, or bankruptcy proceedings. The impairment loss is recognized in the income statement in other operating expenses. Loans and other receivables are measured at amortized cost using the effective interest method. Unrealized and realized gains and losses due to changes in fair value relating to assets categorized as financial assets at fair value through profit or loss are recognized in operating profit in the accounting period in which they arise. Dividend income from financial as- sets recognized at fair value, through profit or loss, are recorded on the balance sheet as other income when the right to payment has arisen for the Group. The fair values of quoted investments are based on current bid prices. If there is no active market for a financial asset, fair value is established by using valua- tion techniques. These include the use of recent arm\u2019s length transactions, the fair values of other instruments that are substantially the same, or the present value of discounted cash flows. Cash and cash equivalents Cash and cash equivalents include cash in hand, bank deposits withdrawable on demand, and other liquid short-term investments with original maturities of one month or less from acquisition. Other non-current financial assets Other non-current financial assets, amounting to EUR 452 thousand, and loan receivables, amounting to EUR 1,066 thousand, are classified at level 3 of the fair value hierarchy and measured at fair value through other comprehensive income.
Basis of preparation
Share capital consists of the subscription price paid for
the shares, to the extent that it has not been allocated
to other equity reserves in accordance with a separate
decision. Transaction costs due to the issuance of new
equity instruments are presented as a deduction from
equity. The own shares repurchased by Revenio Group
Corporation are presented as a deduction from equity.
Dividend distribution is recognized as a deduction from
equity once the payment of dividend has been ap-
proved by the Annual General Meeting.
The invested unrestricted equity fund includes other
equity investments and the subscription price of shares
to the extent this price is not recognized in share capi-
tal by an explicit decision.
Other reserves include the option schemes implement-
ed in 2010\u20132012.
Basis of preparation Group loans are classified at amortized cost using the effective interest method to be measured later. Loans are recognized at fair value less transaction costs at the time of acquisition. Financial liabilities include current and non-current liabilities. Financial liabilities are cat- egorized as current unless the Group has an uncondi- tional right to postpone payment at least for 12 months after the closing date. Commissions associated with loan commitments are recognized as transaction costs to the extent that it is probable that the entire loan commitment or part of it will be taken up. In such a case, the commission is entered in the balance sheet until the loan is taken up. When it is, the commission associated with the loan commitment is recognized as part of the transaction cost. If the loan commitment is unlikely to be taken up, the commission is recognized as an advance payment for a liquidity service and is amortized as a cost for the period of the loan commitment. A financial liability is removed from the balance sheet when the contractual obligations related to the liability expire . If needed, credit accounts are included in loans recognized in current debt Basis of preparation Provisions are recognized in the balance sheet when a present legal or construc- tive obligation has arisen as a result of a past event, and it is probable that this will cause future expenses and the amount of the obligation can be reliably estimated. A provision for warranties is recognized when the underlying products are sold. The warranty provision is estimated on the basis of historical warranty expense data and is presented as non-current or current provision depending on the length of the warranty period. The amount and probability of provisions requires manage- ment estimates and assumptions. Actual results may differ from these estimates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "Basis of preparation The consolidated financial statements have been pre- pared in accordance with the International Financial Reporting Standards, IFRS, approved for use in the EU. The IAS and IFRS Standards and SIC and IFRIC Interpretations in effect on December 31, 2025 have been applied. International Financial Reporting Standards refer to the Standards and their interpreta- tions approved for application in the EU in accordance with the procedure stipulated in Regulation (EC) No 1606/2002 and embodied in Finnish accounting legis- lation and the statutes enacted under it. The notes to the consolidated financial statements also comply with Finnish accounting and company legislation comple- menting the IFRS Standards. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "The consolidated financial statements are presented in thousands of euros. The euro is the operating currency and presentation currency of the Group\u2019s parent com- pany and all of its subsidiaries with the exception of Icare USA Inc, which has the US dollar as its operating currency, the subsidiaries Icare World Australia Pty Ltd and Revenio Australia Pty Ltd, which have the Australian dollar as their operating currency and China iCare Medical Technology Co. Ltd. which has the renminbi as its operating currency. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "Application of new or revised IFRS Standards and IFRIC Interpretations The consolidated financial statements have been drawn up in accordance with the same accounting principles as in 2024, with the exception of the following new standards, interpretations and amendments to existing standards, which the Group has applied effective from January 1, 2025: \u2022 Amendments made to IAS 21 The amendments to the above-mentioned stan- dards have not had material impact on these financial statements", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "Critical accounting estimates and assumptions The preparation of the financial statements requires the use of estimates and assumptions about the future. The actual results may differ from these estimates and assumptions. In addition, judgment needs to be exer- cised in the application of accounting principles. The most material items of the financial statements where the management has been required to use its judgment and for which the estimates include uncertainty are presented below. \u2022 Note 12) Intangible and tangible assets, section Goodwill The Group tests goodwill annually and assesses indi- cations of impairment as described under accounting principles. The recoverable amounts of cash-generating units are defined based on value in use. These calculations require the use of estimates on the profitability of the business and on all factors that may affect it. \u2022 Note 12) Intangible and tangible assets, section Other intangible assets For other intangible assets with a limited useful life, amortosations are posted according to the estimated useful life and these assets are estimated continual- ly whether any indications of their impairment exist. If such indications are detected, the other intangible assets are subjected to impairment testing. These cal- culations require the use of estimates. Besides the Group strategy, and action and financial plans and prognoses for the coming years, Group man- agement bases its prognoses on estimates about the macro and micro-economic factors that affect demand in the business. The estimates used reflect actual his- tory and are consistent with external information. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "Climate issues Revenio uses a certified ISO 13485 Medical Devices quality management system, that defines our key environmen- tal practices, and a group-level environmental policy. In product design, Revenio applies the environmental standard IEC 60601-1-9 (Requirements for Environmentally Conscious Design). All new products developed during 2025 were designed according to the standard. The big- gest environmental impacts were mainly associated with raw materials, logistics, and the supply chain, as well as the waste generated in manufacturing and the decom- missioning of products. The most significant climate risk is related to supply chain management. Climate issues are not estimated to have a material impact on the financial statements items. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "Consolidation principles The consolidated financial statements include the parent company Revenio Group Corporation and all subsidiaries in which the Group has a controlling interest. The Group has a controlling interest in a company if the interest exposes the Group to the company\u2019s variable returns or entitles it to such returns, and the Group is able to influence these returns by exercising its power over the company. Subsidiary companies are consolidated whol- ly from and including the date on which the Group has acquired the right of control. The consolidation will cease when the right of control ends. The acquisition of subsidiaries is handled using the procurement method. The consideration paid for the acquisition is the fair value of the assets transferred, the equity interests issued, and the liabilities incurred to the former owners. Any contingent consideration is recog- nized at fair value on the acquisition date and classified as a liability or shareholder equity. Contingent consider- ation classified as a liability is measured at fair value on the last day of each reporting period. The resulting profit or loss is recognized in the consolidated income state- ment. The identifiable assets acquired, liabilities assumed and contingent liabilities are initially measured at their acquisition-date fair values. Goodwill is recognized as the amount by which the transferred consideration exceeds the fair value of the net assets acquired. If the acquisition cost is less than the net assets acquired, the resulting profit is recognized through profit or loss at the date of acquisition. All acquisition-related costs are recognized as expenses in the periods in which the costs are incurred and the services are received, with the exception of costs arising from the issuance of debt or equity securities. All intercompany transactions, receivables, payables, unrealized profits, and internal distribution of profit be- tween subsidiaries are eliminated as part of the consoli- dation process. Unrealized losses are not eliminated if the loss is a result of impairment. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "The consolidated financial statements include the parent company Revenio Group Corporation and all subsidiaries in which the Group has a controlling interest. The Group has a controlling interest in a company if the interest exposes the Group to the company\u2019s variable returns or entitles it to such returns, and the Group is able to influence these returns by exercising its power over the company. Subsidiary companies are consolidated whol- ly from and including the date on which the Group has acquired the right of control. The consolidation will cease when the right of control ends. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "
The acquisition of subsidiaries is handled using the
procurement method. The consideration paid for the
acquisition is the fair value of the assets transferred, the
equity interests issued, and the liabilities incurred to the
former owners. Any contingent consideration is recog-
nized at fair value on the acquisition date and classified
as a liability or shareholder equity. Contingent consider-
ation classified as a liability is measured at fair value on
the last day of each reporting period. The resulting profit
or loss is recognized in the consolidated income state-
ment. The identifiable assets acquired, liabilities assumed
and contingent liabilities are initially measured at their
acquisition-date fair values. Goodwill is recognized as the
amount by which the transferred consideration exceeds
the fair value of the net assets acquired. If the acquisition
cost is less than the net assets acquired, the resulting
profit is recognized through profit or loss at the date of
acquisition. All acquisition-related costs are recognized as
expenses in the periods in which the costs are incurred
and the services are received, with the exception of costs
arising from the issuance of debt or equity securities.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "The acquisition of subsidiaries is handled using the procurement method. The consideration paid for the acquisition is the fair value of the assets transferred, the equity interests issued, and the liabilities incurred to the former owners. Any contingent consideration is recog- nized at fair value on the acquisition date and classified as a liability or shareholder equity. Contingent consider- ation classified as a liability is measured at fair value on the last day of each reporting period. The resulting profit or loss is recognized in the consolidated income state- ment. The identifiable assets acquired, liabilities assumed and contingent liabilities are initially measured at their acquisition-date fair values. Goodwill is recognized as the amount by which the transferred consideration exceeds the fair value of the net assets acquired. If the acquisition cost is less than the net assets acquired, the resulting profit is recognized through profit or loss at the date of acquisition. All acquisition-related costs are recognized as expenses in the periods in which the costs are incurred and the services are received, with the exception of costs arising from the issuance of debt or equity securities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "Any contingent consideration is recog- nized at fair value on the acquisition date and classified as a liability or shareholder equity. Contingent consider- ation classified as a liability is measured at fair value on the last day of each reporting period. The resulting profit or loss is recognized in the consolidated income state- ment. The identifiable assets acquired, liabilities assumed and contingent liabilities are initially measured at their acquisition-date fair values.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "
Foreign currency items
In Group companies, transactions are recorded in the
operating currencies of each Group company. Foreign
currency transactions are recognized at the exchange
rate on the transaction date rate in the operating cur-
rency. At the end of the financial period, outstanding
receivables, liabilities and monetary items are mea-
sured at the exchange rate prevailing on the balance
sheet date through profit or loss. Exchange rate gains
and losses are included in the corresponding items
above operating profit. Exchange rate gains and losses
from financing are recorded in financial gains and
losses. The presentation currency of the consolidated
financial statements is the euro and the parent compa-
ny\u2019s operating currency is the euro. The income state-
ments of Group companies outside the euro zone have
been translated into euros at the average exchange rate
for the financial period and balance sheets have been
translated at the exchange rate on the closing date.
Goodwill for an acquired Group company that oper-
ates in a foreign currency and fair value adjustments
to book values are translated to euros at the average
exchange rate for the financial period where the income
statement is concerned and at the exchange rate on
the closing date where the balance sheet is concerned.
Translating the income statement and balance sheet at
different exchange rates creates a translation differ-
ence that is recognized in equity and whose effect is
recognized in other comprehensive income. When a
foreign Group company has been established by the
Group itself, its acquisition does not involve goodwill or
fair value adjustments of book values and subsequent
asset items that would need to be translated into eu-
ros. Changes in translation differences arising from the
translation of equity items accumulated after a Group
company\u2019s establishment or acquisition are recognized
in other comprehensive income. When a company is
sold, the accumulated translation differences are rec-
ognized as part of the gain or loss on the sale .
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "In Group companies, transactions are recorded in the operating currencies of each Group company. Foreign currency transactions are recognized at the exchange rate on the transaction date rate in the operating cur- rency. At the end of the financial period, outstanding receivables, liabilities and monetary items are mea- sured at the exchange rate prevailing on the balance sheet date through profit or loss. Exchange rate gains and losses are included in the corresponding items above operating profit. Exchange rate gains and losses from financing are recorded in financial gains and losses. The presentation currency of the consolidated financial statements is the euro and the parent compa- ny\u2019s operating currency is the euro. The income state- ments of Group companies outside the euro zone have been translated into euros at the average exchange rate for the financial period and balance sheets have been translated at the exchange rate on the closing date. Goodwill for an acquired Group company that oper- ates in a foreign currency and fair value adjustments to book values are translated to euros at the average exchange rate for the financial period where the income statement is concerned and at the exchange rate on the closing date where the balance sheet is concerned. Translating the income statement and balance sheet at different exchange rates creates a translation differ- ence that is recognized in equity and whose effect is recognized in other comprehensive income. When a foreign Group company has been established by the Group itself, its acquisition does not involve goodwill or fair value adjustments of book values and subsequent asset items that would need to be translated into eu- ros. Changes in translation differences arising from the translation of equity items accumulated after a Group company\u2019s establishment or acquisition are recognized in other comprehensive income. When a company is sold, the accumulated translation differences are rec- ognized as part of the gain or loss on the sale .", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "1) Operating segments The Group has one operating and reportable segment, formed out of its independent subsidiaries with business operations and the parent company. All the Groups busi- ness operations, assets and liabilities relate to this single segment. Revenio\u2019s ophthalmic diagnostic solutions include intraocular pressure (IOP) mea- surement devices (tonometers), fundus imaging devices, perimeters and clinical soft- ware under the iCare brand. The Group CFO, together with the management team, manages the business as a single unit. INFORMATION ABOUT GEOGRAPHICAL AREAS
EMEA,
2025
FINLAND
USA
LATAM, CAN
APAC
TOTAL
Net sales
1,707
53,029
36,978
17,963
109,677
Non-current
8,489
1,377
20,080
789
30,735
assets EMEA,
2024
FINLAND
USA
LATAM, CAN
APAC
TOTAL
Net sales
1,343
51,490
33,523
17,162
103,517
Non-current
5,191
1,408
19,359
1,229
27,187
assets
Non-current assets do not include goodwill, as it is assessed at the Group level as a single unit", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "
The Group has one operating and reportable segment, formed out of its independent
subsidiaries with business operations and the parent company. All the Groups busi-
ness operations, assets and liabilities relate to this single segment.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "FINLAND ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "FINLAND ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "2) Net sales Basis of preparation Net sales consists of revenue accrued from selling products, services and software licenses at the amount the Group expects to be entitled to in exchange for the goods and services promised to the customer. Revenue from sales is recognized when the customer obtains control over a good, service or software license that the customer can benefit from on a stand-alone basis (performance obligation). A performance obligation is an identifiable meter, device, service or license. In the case of imaging devices, the performance obligation includes the device as well as its delivery and installation. As a rule, control is transferred to the customer in connection with delivery in accordance with the terms of agreement. Over 99% of the Group\u2019s net sales consists of the the sale of a performance obligation at a point of time. Continuous business, such as sales of software licenses, service contracts, and probes allready accounted for nearly one-third of our net sales during the year ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "Net sales consists of revenue accrued from selling products, services and software licenses at the amount the Group expects to be entitled to in exchange for the goods and services promised to the customer. Revenue from sales is recognized when the customer obtains control over a good, service or software license that the customer can benefit from on a stand-alone basis (performance obligation). A performance obligation is an identifiable meter, device, service or license. In the case of imaging devices, the performance obligation includes the device as well as its delivery and installation. As a rule, control is transferred to the customer in connection with delivery in accordance with the terms of agreement. Over 99% of the Group\u2019s net sales consists of the the sale of a performance obligation at a point of time. Continuous business, such as sales of software licenses, service contracts, and probes allready accounted for nearly one-third of our net sales during the year . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "
3) Other operating income
Basis of preparation
Other operating income is income that is not considered to be related to operational
activities. Government grants for offsetting realized expenses are recorded under other
operating income. Government grants are recognized at the same time as the expenses
relating to the target of the grant are recorded as an expense. The Group estimates that
it will fulfil the conditions for the grants and considers it reasonably certain that the
recognized grants will be awarded.
JAN 1\u2013DEC JAN 1\u2013DEC
31, 2025 31, 2024
Grants and subsidies received
168
303
Others
63
47
Total
231
350
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "Other operating income is income that is not considered to be related to operational activities. Government grants for offsetting realized expenses are recorded under other operating income. Government grants are recognized at the same time as the expenses relating to the target of the grant are recorded as an expense. The Group estimates that it will fulfil the conditions for the grants and considers it reasonably certain that the recognized grants will be awarded.
JAN 1\u2013DEC JAN 1\u2013DEC
31, 2025 31, 2024
Grants and subsidies received
168
303
Others
63
47
Total
231
350
", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "Other operating income is income that is not considered to be related to operational activities. Government grants for offsetting realized expenses are recorded under other operating income. Government grants are recognized at the same time as the expenses relating to the target of the grant are recorded as an expense. The Group estimates that it will fulfil the conditions for the grants and considers it reasonably certain that the recognized grants will be awarded. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "
4) Personnel and personnel expenses
AVERAGE NUMBER OF PERSONNEL JAN 1\u2013DEC JAN 1\u2013DEC
DURING FINANCIAL PERIOD 31, 2025 31, 2024
248
229
JAN 1\u2013DEC JAN 1\u2013DEC
EMPLOYEE BENEFIT EXPENSES 31, 2025 31, 2024
Salaries and wages
-22,008
-19,411
Share-based remuneration, paid in shares
-344
-471
Pension costs \u2013 defined contribution plans
-2,172
-1,735
Pension costs \u2013 defined benefit plans
-62
-23
Other indirect personnel expenses
-1,807
-1,441
Total
-26,394
-23,081
Information on management\u2019s employment benefits are presented in Note
5 Sharebased payments and Note 25 Related parties and remuneration of
management.
6) Pension liabilities
Basis of preparation
The Group\u2019s pensions are handled by external pension
insurance companies. The Group has both defined con-
tribution and defined benefit pension plans. Expenses
related to defined contribution plans are recorded as
expenses for the financial period they arise.
Revenio also has an individual supplementary pension
scheme for a limited personnel group. The insured retire-
ment age is 63 years. These supplementary pensions are
arranged with external pension insurance companies.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "4) Personnel and personnel expenses
AVERAGE NUMBER OF PERSONNEL JAN 1\u2013DEC JAN 1\u2013DEC
DURING FINANCIAL PERIOD 31, 2025 31, 2024
248
229
JAN 1\u2013DEC JAN 1\u2013DEC
EMPLOYEE BENEFIT EXPENSES 31, 2025 31, 2024
Salaries and wages
-22,008
-19,411
Share-based remuneration, paid in shares
-344
-471
Pension costs \u2013 defined contribution plans
-2,172
-1,735
Pension costs \u2013 defined benefit plans
-62
-23
Other indirect personnel expenses
-1,807
-1,441
Total
-26,394
-23,081
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "
5) Share-based payments
Management incentive scheme
Basis of preparation
The Board of Directors of Revenio Group Corporation has decided on the three-year
earning periods of the share-based long-term incentive schemes directed towards
key personnel. The long-term incentive schemes form part of the company\u2019s remu-
neration program for key personnel and are aimed at supporting the implementation
of the company\u2019s strategy and aligning the goals of key personnel and the company in
order to increase the company's value.
The Board of Directors decides separately on the minimum, target and maximum
bonus for each participant as well as the performance criteria and related targets.
The amounts of the bonuses paid to the participants depends on the achievement of
previously set targets. The bonus is not paid if the targets are not achieved or if the
participant\u2019s employment relationship or service relationship is terminated before the
payment of the bonus. The targets of the incentive schemes are related to the total
absolute shareholder return of the company\u2019s share, and either cumulative operating
result or earnings per share over a three-year period.
The schemes are classified in the financial statements as equity-settled share-based
payment plans. The number of shares granted is based on the value of the share on
the date of granting the shares. The present value of the dividends earned during
the performance period is deducted from the fair value. Benefits granted under the
sharebased incentive scheme are recognized as expenses in the income statement
and in equity over the vesting period. The share-based remuneration plans have no
dilutive effect on earnings per share for the financial year or the comparative period.
If the targets of the incentive scheme are achieved, the bonuses are paid in the year
following the end of the performance period. The total amount of share-based bo-
nuses payable based on the performance period under the scheme is equal to gross
earnings minus any cash component deducted from it in order to cover taxes and any
other tax-like charges arising from the share-based incentive, with the remaining net
bonus paid in shares. However, the company has the right to pay the bonus fully in
cash in certain situations.
In addition, key personnel are entitled to a restricted share-based incentive scheme,
provided that certain conditions are met .
TIME OF MAXIMUM MAXIMUM
BONUS NUMBER OF AMOUNT OF
EARNING YEARS PAYMENT PARTICIPANTS SHARE BONUS
2022-2024
2025
22
Ended
2023-2025
2026
38
34,115
2024-2026
2027
40
58,800
2025-2027
2028
40
58,024
Restricted
share-based 2022-2024 1 Ended
incentive 2022-2024 5 Ended
schemes 2024-2026 20 23,500
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "5) Share-based payments Management incentive scheme Basis of preparation The Board of Directors of Revenio Group Corporation has decided on the three-year earning periods of the share-based long-term incentive schemes directed towards key personnel. The long-term incentive schemes form part of the company\u2019s remu- neration program for key personnel and are aimed at supporting the implementation of the company\u2019s strategy and aligning the goals of key personnel and the company in order to increase the company's value. The Board of Directors decides separately on the minimum, target and maximum bonus for each participant as well as the performance criteria and related targets. The amounts of the bonuses paid to the participants depends on the achievement of previously set targets. The bonus is not paid if the targets are not achieved or if the participant\u2019s employment relationship or service relationship is terminated before the payment of the bonus. The targets of the incentive schemes are related to the total absolute shareholder return of the company\u2019s share, and either cumulative operating result or earnings per share over a three-year period. The schemes are classified in the financial statements as equity-settled share-based payment plans. The number of shares granted is based on the value of the share on the date of granting the shares. The present value of the dividends earned during the performance period is deducted from the fair value. Benefits granted under the sharebased incentive scheme are recognized as expenses in the income statement and in equity over the vesting period. The share-based remuneration plans have no dilutive effect on earnings per share for the financial year or the comparative period. If the targets of the incentive scheme are achieved, the bonuses are paid in the year following the end of the performance period. The total amount of share-based bo- nuses payable based on the performance period under the scheme is equal to gross earnings minus any cash component deducted from it in order to cover taxes and any other tax-like charges arising from the share-based incentive, with the remaining net bonus paid in shares. However, the company has the right to pay the bonus fully in cash in certain situations. In addition, key personnel are entitled to a restricted share-based incentive scheme, provided that certain conditions are met ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "The Board of Directors of Revenio Group Corporation has decided on the three-year earning periods of the share-based long-term incentive schemes directed towards key personnel. The long-term incentive schemes form part of the company\u2019s remu- neration program for key personnel and are aimed at supporting the implementation of the company\u2019s strategy and aligning the goals of key personnel and the company in order to increase the company's value. The Board of Directors decides separately on the minimum, target and maximum bonus for each participant as well as the performance criteria and related targets. The amounts of the bonuses paid to the participants depends on the achievement of previously set targets. The bonus is not paid if the targets are not achieved or if the participant\u2019s employment relationship or service relationship is terminated before the payment of the bonus. The targets of the incentive schemes are related to the total absolute shareholder return of the company\u2019s share, and either cumulative operating result or earnings per share over a three-year period. The schemes are classified in the financial statements as equity-settled share-based payment plans. The number of shares granted is based on the value of the share on the date of granting the shares. The present value of the dividends earned during the performance period is deducted from the fair value. Benefits granted under the sharebased incentive scheme are recognized as expenses in the income statement and in equity over the vesting period. The share-based remuneration plans have no dilutive effect on earnings per share for the financial year or the comparative period. If the targets of the incentive scheme are achieved, the bonuses are paid in the year following the end of the performance period. The total amount of share-based bo- nuses payable based on the performance period under the scheme is equal to gross earnings minus any cash component deducted from it in order to cover taxes and any other tax-like charges arising from the share-based incentive, with the remaining net bonus paid in shares. However, the company has the right to pay the bonus fully in cash in certain situations. In addition, key personnel are entitled to a restricted share-based incentive scheme, provided that certain conditions are met 6) Pension liabilities Basis of preparation The Group\u2019s pensions are handled by external pension insurance companies. The Group has both defined con- tribution and defined benefit pension plans. Expenses related to defined contribution plans are recorded as expenses for the financial period they arise. Revenio also has an individual supplementary pension scheme for a limited personnel group. The insured retire- ment age is 63 years. These supplementary pensions are arranged with external pension insurance companies. Defined benefit pension plans Basis of preparation The Group has a defined benefit pension plan (TFR) in Italy. In the TFR plan, employees are entitled to an accrued benefit that is paid as a lump sum either upon retirement or termination of the employment rela- tionship. The plan is unfunded and the Group has no related asset items. The defined benefit pension plan is recognized in the balance sheet as a liability based on the difference be- tween the present value of the pension obligations and the fair value of plan assets. Liabilities are calculated as the present values of estimated cash flows discounted at the interest rate corresponding to the interest rate of high-quality bonds issued by companies. Actuarial gains and losses are recognized in comprehensive income and are not subsequently reclassified to profit or loss. Current service cost, past service cost, and net interest on the net defined benefit liability are recognized in the income statement. If the yields of the bonds on which the discount rate is based change, the Group may have to adjust the discount interest rate. This will affect both net defined benefit liabilities and items recognized in other com- prehensive income due to remeasurements. TFR ben- efits are linked to inflation, and growth in the inflation rate will increase the defined benefit obligation. If the development of the employer\u2019s financial performance lags behind inflation, the acceleration of inflation may increase the deficit of defined benefit plans. The Group\u2019s defined benefit obligations relate to the provision of benefits for employed members. The expected increase in life expectancy will increase the amount of the defined benefit obligations. The TFR benefit is accrued annually on the basis of the employ- ee\u2019s annual salary. If actual salary growth is higher than the salary increase rate assumption used for calculating the pension obligation, this may increase the amount of the pension obligation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "Defined benefit pension plans Basis of preparation The Group has a defined benefit pension plan (TFR) in Italy. In the TFR plan, employees are entitled to an accrued benefit that is paid as a lump sum either upon retirement or termination of the employment rela- tionship. The plan is unfunded and the Group has no related asset items. The defined benefit pension plan is recognized in the balance sheet as a liability based on the difference be- tween the present value of the pension obligations and the fair value of plan assets. Liabilities are calculated as the present values of estimated cash flows discounted at the interest rate corresponding to the interest rate of high-quality bonds issued by companies. Actuarial gains and losses are recognized in comprehensive income and are not subsequently reclassified to profit or loss. Current service cost, past service cost, and net interest on the net defined benefit liability are recognized in the income statement. If the yields of the bonds on which the discount rate is based change, the Group may have to adjust the discount interest rate. This will affect both net defined benefit liabilities and items recognized in other com- prehensive income due to remeasurements. TFR ben- efits are linked to inflation, and growth in the inflation rate will increase the defined benefit obligation. If the development of the employer\u2019s financial performance lags behind inflation, the acceleration of inflation may increase the deficit of defined benefit plans. The Group\u2019s defined benefit obligations relate to the provision of benefits for employed members. The expected increase in life expectancy will increase the amount of the defined benefit obligations. The TFR benefit is accrued annually on the basis of the employ- ee\u2019s annual salary. If actual salary growth is higher than the salary increase rate assumption used for calculating the pension obligation, this may increase the amount of the pension obligation.
DEFINED BENEFIT PENSION LIABILITIES CHANGES OF LIABILITIES PRESENTED
RECOGNIZED IN THE BALANCE SHEET
DEC 31, 2025
DEC 31, 2024
IN THE BALANCE SHEET
DEC 31, 2025
DEC 31, 2024
Present value of obligations
871
806
Liabilities Jan 1
806
702
Fair value of assets
0
0
Pension costs in the income statement
62
23
Present value of funded obligations on Dec 31
871
806
Pension costs in the comprehensive income
20
100
statement
DEFINED BENEFIT PENSION COSTS
Benefits paid
-18
-19
RECOGNIZED IN THE INCOME
Liabilities Dec 31
871
806
STATEMENT AND COMPREHENSIVE JAN 1\u2013DEC JAN 1\u2013DEC
INCOME STATEMENT 31, 2025 31, 2024
Current service cost
-36
0
ACTUARIAL ASSUMPTIONS USED
DEC 31, 2025
DEC 31, 2024
Interest costs
-27
-23
Discount rate, %
3,7 %
3,3 %
Pension costs in the income statement
-62
-23
Inflation assumption, %
2,0 %
2,1 %
Actuarial gains and losses
-20
-100
Employee turnover, %
3,6 %
4,7 %
Defined benefit pension costs recognized in
the income statement and comprehensive
income statement
-83
-124
EFFECT OF
IMPACT OF CHANGES IN EFFECT OF GROWTH IN
KEY ASSUMPTIONS GROWTH IN ASSUMP\ue257
PRESENT VALUE OF FUNDED OBLIGATIONS
DEC 31, 2025
DEC 31, 2024
CHANGE IN ASSUMP\ue257 TION,
Obligation at the beginning of the period
806
702
ASSUMPTION ASSUMPTION TION %
Service cost
36
0
Discount rate 0.5 percentage
-49
-6 %
Interest costs
27
23
point
Actuarial gains and losses arising from Future salary increase rate 0.5 percentage
56
7 %
changes in financial assumptions
20
100
point
Benefits paid
-18
-19
Employee turnover 0.5 percentage
5
1 %
point
Present value of funded obligations
871
806
CHANGES IN FAIR VALUES OF PLAN ASSETS
DEC 31, 2025
DEC 31, 2024
Fair value of plan assets on Jan 1
0
0
Interest income from assets
0
0
Contributions paid by the employer to the plan
18
19
Benefits paid
-18
-19
Fair values of plan assets on Dec 31
0
0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "7) Research and development expenses Basis of preparation Research expenses are recognized through profit or loss. Development expenses for new or more advanced products are capitalized on the balance sheet as intangi- ble assets from the moment the product is technically feasible, it can be utilized commercially, and it is estimated that commercial benefits can be extracted from it. Capitalized development expenses include those material, work, and testing costs directly attributable to the completion of the product for its intended use. Development expenses recognized as expenses earlier are not capitalized later. Amortization is recognized for an intagible asset from the moment it is ready for use. An intagible asset not yet ready for use is annually tested for impairment. After initial recording, capitalized R&D expenses are recognized adjusted by amortization on the purchase cost and impairment. The useful life of capitalized R&D costs is 10 years on average, during which period they are recorded as expenses through straight-line amortization. The research and development expenses included in the income statement are presented in Note 8 Other operating expenses . ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "Research expenses are recognized through profit or loss. Development expenses for new or more advanced products are capitalized on the balance sheet as intangi- ble assets from the moment the product is technically feasible, it can be utilized commercially, and it is estimated that commercial benefits can be extracted from it. Capitalized development expenses include those material, work, and testing costs directly attributable to the completion of the product for its intended use. Development expenses recognized as expenses earlier are not capitalized later. Amortization is recognized for an intagible asset from the moment it is ready for use. An intagible asset not yet ready for use is annually tested for impairment. After initial recording, capitalized R&D expenses are recognized adjusted by amortization on the purchase cost and impairment. The useful life of capitalized R&D costs is 10 years on average, during which period they are recorded as expenses through straight-line amortization. The research and development expenses included in the income statement are presented in Note 8 Other operating expenses ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "
8) Other operating expenses
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Voluntary personnel expenses
-1,419
-1,267
Office space expenses
-639
-586
IT, machinery, and equipment expenses
-3,097
-2,640
Marketing and travel expenses
-5,968
-5,915
Research and development
-2,033
-2,675
Administrative expenses
-8,359
-6,826
Other operating expenses
-221
-60
Total
-21,736
-19,969
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "
Administrative services include the auditor\u2019s fees as itemized below.
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
AUDITOR\u2019S FEES 2025 2024
Deloitte
Auditing fees
-153
-150
Certificates and statements
-16
-20
Other services
-26
-11
Total
-194
-181
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "
9) Financing expenses (net)
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Interest expenses
-388
-684
Exchange rate gains and losses*
-2,312
29
Other financial expenses
-27
-26
Interest income
143
254
Total
-2,584
-428
* The change in exchange rates includes unrealised exchange losses related to
intercompany loans.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Interest expenses
-388
-684
Exchange rate gains and losses*
-2,312
29
Other financial expenses
-27
-26
Interest income
143
254
Total
-2,584
-428
* The change in exchange rates includes unrealised exchange losses related to
intercompany loans.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "JAN 1\u2013DEC 31, JAN 1\u2013DEC 31, 2025 2024 Interest expenses -388 -684 Exchange rate gains and losses* -2,312 29 Other financial expenses -27 -26 Interest income 143 254 Total -2,584 -428 * The change in exchange rates includes unrealised exchange losses related to intercompany loans", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "10) Income taxes Basis of preparation The tax expense in the income statement consists of tax based on taxable income for the financial period and change in deferred taxes. Tax based on taxable income for the financial period is calculated on the Group companies\u2019 taxable income at the applicable tax rate. The tax is adjusted by taxes related to previous financial pe- riods, if any. Deferred taxes are calculated based on temporary differences between book values and taxable values. However, a deferred tax liability is not recognized in the initial recognition of an asset or liability in a transaction that is not a business combination. Deferred tax liabilities are not recognized if the recognition of the asset or liability affects neither accounting nor taxable income at the date of the transaction and does not result in equal temporary differences which are taxable and deductible in taxation at the date of the transaction.Deferred tax is not rec- ognized for non-tax-deductible goodwill or for subsidiaries\u2019 retained earnings to the extent that it is probable that the temporary difference will not reverse in the foreseeable future. The principal temporary differences, i.e. deferred taxes, arise from internal margins on inventories and changes in the fair value of intangible rights arising in connec- tion with acquisitions. Deferred tax assets are recognized to the extent that it is probable that future taxable profit, against which the temporary differences can be utilized, will be available. INCOME TAXES IN THE INCOME STATEMENT
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Tax based on taxable income for the current
-6,279
-6,758
period
Tax from previous financial periods
177
127
Change in deferred tax liabilities and assets
687
506
Total
-5,415
-6,125
Reconciliation of tax expenses in the income statement and taxes calculated using the parent company tax rate 20% (20%): TAX RATE RECONCILIATION JAN 1\u2013DEC 31, 2025
JAN 1\u2013DEC 31,
2024
Profit before taxes
22,827
24,622
Income tax using parent company tax rate
-4,565
-4,924
Different tax rates of foreign subsidiaries
-182
-338
Non-taxable income and non-deductible
47
-280
expenses
Unused losses fo the period
-892
-710
Tax adjustments for previous fiscal years
177
127
Taxes recognized in the income statement
-5,415
-6,125
DEFERRED TAX ASSETS AND LIABILITIES, 2025 DEFERRED TAX ASSETS AND LIABILITIES, 2024
CHARGES CHARGES CHARGES
TO IN TO OTHER TO OTHER
ITEMIZATION OF COME EXCHANGE COM\ue257 ITEMIZATION OF CHARGES EX CHANGE COM\ue257
DEFERRED TAX JAN 1, STATE RATE DIF\ue257 PR EHEN SIVE DEC 31, DEFERRED TAX JAN 1, AC QUIRED TO IN COME RATE DIF\ue257 PR EHEN SIVE DEC 31,
ASSETS, 2025 2025 MENT FERENCES INCOME 2025 ASSETS, 2024 2024 BUSI NES SES STATE MENT FERENCES INCOME 2024
Internal inventory
1,975
-451
-211
0
1,313
Internal inventory
2,268
0
-437
144
0
1,975
margin margin
Unused tax
725
414
-28
0
1,112
Unused tax
624
121
0
-19
0
725
losses losses
Right-of-use
595
478
29
0
1,102
Right-of-use
725
0
-114
-17
0
595
assets assets
Other temporary
973
551
-46
0
1,478
Other temporary
287
150
541
-5
0
973
differences differences
Netted against
-891
-401
-6
0
-1,298
Netted against
-1,090
0
206
-8
0
-891
DTL DTL
Total
3,378
591
-262
0
3,707
Total
2,815
271
197
96
0
3,378
CHARGES CHARGES CHARGES
TO IN\ue257 TO OTHER ITEMIZATION OF TO OTHER
ITEMIZATION OF COME EXCHANGE COM\ue257 DEFERRED TAX CHARGES EX CHANGE COM\ue257
DEFERRED TAX JAN 1, STATE RATE DIF\ue257 PR EHEN SIVE DEC 31, LIABILITIES, JAN 1, ACQUIRED TO INCOME RATE DIF\ue257 PR EHEN SIVE DEC 31,
LIABILITIES, 2025 2025 MENT FERENCES INCOME 2025 2024 2024 BUSINES SES STATEMENT FERENCES INCOME 2024
Measurement of Measurement of
tangible and tangible and
intangible assets intangible assets
at fair value in
3,705
-414
-12
0
3,279
at fair value in
3,361
736
-382
-11
0
3,705
connection with connection with
combinations of combinations of
business business
Lease liabilities
627
491
6
0
1,124
Lease liabilities
733
0
-114
8
0
627
Other temporary
189
228
25
0
442
Other temporary
269
0
-82
0
3
189
differences differences
Netted against
-891
-401
-6
0
-1,298
Netted against
-1,090
0
206
-8
0
-891
DTA DTA
Total
3,630
-97
13
0
3,546
Total
3,273
736
-371
-11
3
3,630
Net deferred
252
-687
275
0
-161
Net deferred
458
465
-568
-107
3
252
taxes taxes
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "The tax expense in the income statement consists of tax based on taxable income for the financial period and change in deferred taxes. Tax based on taxable income for the financial period is calculated on the Group companies\u2019 taxable income at the applicable tax rate. The tax is adjusted by taxes related to previous financial pe- riods, if any. Deferred taxes are calculated based on temporary differences between book values and taxable values. However, a deferred tax liability is not recognized in the initial recognition of an asset or liability in a transaction that is not a business combination. Deferred tax liabilities are not recognized if the recognition of the asset or liability affects neither accounting nor taxable income at the date of the transaction and does not result in equal temporary differences which are taxable and deductible in taxation at the date of the transaction.Deferred tax is not rec- ognized for non-tax-deductible goodwill or for subsidiaries\u2019 retained earnings to the extent that it is probable that the temporary difference will not reverse in the foreseeable future. The principal temporary differences, i.e. deferred taxes, arise from internal margins on inventories and changes in the fair value of intangible rights arising in connec- tion with acquisitions. Deferred tax assets are recognized to the extent that it is probable that future taxable profit, against which the temporary differences can be utilized, will be available. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "Tax based on taxable income for the financial period is calculated on the Group companies\u2019 taxable income at the applicable tax rate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "value": "
DEFERRED TAX ASSETS AND LIABILITIES, 2025 DEFERRED TAX ASSETS AND LIABILITIES, 2024
CHARGES CHARGES CHARGES
TO IN TO OTHER TO OTHER
ITEMIZATION OF COME EXCHANGE COM\ue257 ITEMIZATION OF CHARGES EX CHANGE COM\ue257
DEFERRED TAX JAN 1, STATE RATE DIF\ue257 PR EHEN SIVE DEC 31, DEFERRED TAX JAN 1, AC QUIRED TO IN COME RATE DIF\ue257 PR EHEN SIVE DEC 31,
ASSETS, 2025 2025 MENT FERENCES INCOME 2025 ASSETS, 2024 2024 BUSI NES SES STATE MENT FERENCES INCOME 2024
Internal inventory
1,975
-451
-211
0
1,313
Internal inventory
2,268
0
-437
144
0
1,975
margin margin
Unused tax
725
414
-28
0
1,112
Unused tax
624
121
0
-19
0
725
losses losses
Right-of-use
595
478
29
0
1,102
Right-of-use
725
0
-114
-17
0
595
assets assets
Other temporary
973
551
-46
0
1,478
Other temporary
287
150
541
-5
0
973
differences differences
Netted against
-891
-401
-6
0
-1,298
Netted against
-1,090
0
206
-8
0
-891
DTL DTL
Total
3,378
591
-262
0
3,707
Total
2,815
271
197
96
0
3,378
CHARGES CHARGES CHARGES
TO IN\ue257 TO OTHER ITEMIZATION OF TO OTHER
ITEMIZATION OF COME EXCHANGE COM\ue257 DEFERRED TAX CHARGES EX CHANGE COM\ue257
DEFERRED TAX JAN 1, STATE RATE DIF\ue257 PR EHEN SIVE DEC 31, LIABILITIES, JAN 1, ACQUIRED TO INCOME RATE DIF\ue257 PR EHEN SIVE DEC 31,
LIABILITIES, 2025 2025 MENT FERENCES INCOME 2025 2024 2024 BUSINES SES STATEMENT FERENCES INCOME 2024
Measurement of Measurement of
tangible and tangible and
intangible assets intangible assets
at fair value in
3,705
-414
-12
0
3,279
at fair value in
3,361
736
-382
-11
0
3,705
connection with connection with
combinations of combinations of
business business
Lease liabilities
627
491
6
0
1,124
Lease liabilities
733
0
-114
8
0
627
Other temporary
189
228
25
0
442
Other temporary
269
0
-82
0
3
189
differences differences
Netted against
-891
-401
-6
0
-1,298
Netted against
-1,090
0
206
-8
0
-891
DTA DTA
Total
3,630
-97
13
0
3,546
Total
3,273
736
-371
-11
3
3,630
Net deferred
252
-687
275
0
-161
Net deferred
458
465
-568
-107
3
252
taxes taxes
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "Basis of preparation Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Group\u2019s share of the net assets of the acquired company at the date of acquisition. The justifications for recognizing goodwill have been separately assessed in connec- tion with each corporate acquisition. The total goodwill of EUR 62,925 thousand is allocated to one cash-generating unit and it is tested as a single item of goodwill for the Group as a whole. Goodwill is not amortized. Instead, it is tested for any impairment on an annual basis, or more frequently if there are any indications of impairment. Goodwill is valued at acquisition cost less impairment losses. An impairment loss is recognized in the in- come statement when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement. Basis of preparation Other intangible assets An intangible asset is recognized on the balance sheet only if its acquisition cost can be reliably determined and it is likely that the asset will generate commercial benefit to the Group. Other intangible assets with a limited useful life are recognized on the balance sheet and expensed on a straight-line basis over their useful lives. For acquisitions the intangible assets are valued at fair value. Estimated useful lives for various assets are:
Technology-based intangible assets
straight-line depreciation 7-17 years
Customer-based intangible assets
straight-line depreciation 15 years
Patents, trademarks, and brands
straight-line depreciation 10 years
Software
straight-line depreciation 3\u20137 years
Capitalized product development expenses
straight-line depreciation 3-10 years
The Group has no intangible assets with an unlimited useful life. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Group\u2019s share of the net assets of the acquired company at the date of acquisition. The justifications for recognizing goodwill have been separately assessed in connec- tion with each corporate acquisition. The total goodwill of EUR 62,925 thousand is allocated to one cash-generating unit and it is tested as a single item of goodwill for the Group as a whole. Goodwill is not amortized. Instead, it is tested for any impairment on an annual basis, or more frequently if there are any indications of impairment. Goodwill is valued at acquisition cost less impairment losses. An impairment loss is recognized in the in- come statement when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement.
JAN 1\u2013DEC 31, 2025
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
63,328
32,934
96,262
Increases during the period
0
3,083
3,083
Translation differences
-403
-99
-502
Decreases during the period
0
-653
-653
Acquisition cost Dec 31
62,925
35,264
98,190
Accumulated depreciation Jan 1
0
-10,932
-10,932
Depreciation during the year
0
-1,750
-1,750
Impairment
-11
-11
Translation differences
0
70
70
Decreases during the period
0
628
628
Accumulated depreciation Dec 31
0
-11,996
-11,996
Book value Dec 31
62,925
23,268
86,193
Book value Jan 1
63,328
22,002
85,330
1.1.\u201331.12.2024
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
59,440
27,169
86,609
Increase during the period
0
3,216
3,216
Acquired businesses
4,162
2,953
7,115
Translation differences
-274
-45
-319
Decreases during the period
0
-358
-358
Acquisition cost Dec 31
63,328
32,934
96,262
Accumulated depreciation Jan 1
0
-8,641
-8,641
Depreciation during the year
0
-1,935
-1,935
Impairment
0
-731
-731
Translation differences
0
2
2
Decreases during the period
0
373
373
Accumulated depreciation Dec 31
0
-10,932
-10,932
Book value Dec 31
63,328
22,002
85,330
Book value Jan 1
59,440
18,528
77,968
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "Goodwill represents the excess of the cost of an acquisition over the fair value of the Group\u2019s share of the net assets of the acquired company at the date of acquisition. The justifications for recognizing goodwill have been separately assessed in connec- tion with each corporate acquisition. The total goodwill of EUR 62,925 thousand is allocated to one cash-generating unit and it is tested as a single item of goodwill for the Group as a whole. Goodwill is not amortized. Instead, it is tested for any impairment on an annual basis, or more frequently if there are any indications of impairment. Goodwill is valued at acquisition cost less impairment losses. An impairment loss is recognized in the in- come statement when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "Other intangible assets An intangible asset is recognized on the balance sheet only if its acquisition cost can be reliably determined and it is likely that the asset will generate commercial benefit to the Group. Other intangible assets with a limited useful life are recognized on the balance sheet and expensed on a straight-line basis over their useful lives. For acquisitions the intangible assets are valued at fair value. Estimated useful lives for various assets are:
Technology-based intangible assets
straight-line depreciation 7-17 years
Customer-based intangible assets
straight-line depreciation 15 years
Patents, trademarks, and brands
straight-line depreciation 10 years
Software
straight-line depreciation 3\u20137 years
Capitalized product development expenses
straight-line depreciation 3-10 years
The Group has no intangible assets with an unlimited useful life.
JAN 1\u2013DEC 31, 2025
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
63,328
32,934
96,262
Increases during the period
0
3,083
3,083
Translation differences
-403
-99
-502
Decreases during the period
0
-653
-653
Acquisition cost Dec 31
62,925
35,264
98,190
Accumulated depreciation Jan 1
0
-10,932
-10,932
Depreciation during the year
0
-1,750
-1,750
Impairment
-11
-11
Translation differences
0
70
70
Decreases during the period
0
628
628
Accumulated depreciation Dec 31
0
-11,996
-11,996
Book value Dec 31
62,925
23,268
86,193
Book value Jan 1
63,328
22,002
85,330
1.1.\u201331.12.2024
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
59,440
27,169
86,609
Increase during the period
0
3,216
3,216
Acquired businesses
4,162
2,953
7,115
Translation differences
-274
-45
-319
Decreases during the period
0
-358
-358
Acquisition cost Dec 31
63,328
32,934
96,262
Accumulated depreciation Jan 1
0
-8,641
-8,641
Depreciation during the year
0
-1,935
-1,935
Impairment
0
-731
-731
Translation differences
0
2
2
Decreases during the period
0
373
373
Accumulated depreciation Dec 31
0
-10,932
-10,932
Book value Dec 31
63,328
22,002
85,330
Book value Jan 1
59,440
18,528
77,968
Depreciation for the financial year includes amortiza-
tion of intangible assets related to acquired business-
es at fair value amounting to 1,526 thousand euros
(1,416 thousand euros in 2024). Other intangible assets
include internally generated intangible assets amount-
ing to 9,860 thousand euros (7,200 thousand euros in
2024).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "An intangible asset is recognized on the balance sheet only if its acquisition cost can be reliably determined and it is likely that the asset will generate commercial benefit to the Group. Other intangible assets with a limited useful life are recognized on the balance sheet and expensed on a straight-line basis over their useful lives. For acquisitions the intangible assets are valued at fair value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "Other intangible assets with a limited useful life are recognized on the balance sheet and expensed on a straight-line basis over their useful lives.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "
11) Earnings per share
Basis of preparation
The basic earnings per share are calculated by dividing profit for the period by the
weighted average number of outstanding shares during the financial period.
JAN 1\u2013DEC JAN 1\u2013DEC
31, 2025 31, 2024
Profit for the period
17,412
18,497
Profit for the period attributable to owners of
parent
17,412
18,497
Weighted average number of outstanding
shares during the financial period (own shares
26,603,425
26,596,807
deducted), qty
Earnings per share
0,655
0,695
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "Basis of preparation The basic earnings per share are calculated by dividing profit for the period by the weighted average number of outstanding shares during the financial period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-324": { "value": "Basis of preparation Property, plant, and equipment Property, plant, and equipment are valued at original acquisition cost less accumulated depreciation and amortization as well as impairment losses. Property, plant, and equipment are amortized using the straight- line method based on the estimated useful life of the asset. The estimated useful lives for machinery and equipment are 3\u201310 years. When a part of property, plant and equipment is dealt with as a separate entity, costs related to its replacement are capitalized. In other cases, costs arising later are included in the ac- counting for a tangible asset only if it is likely that the asset will generate commercial benefit to the Group, and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognized through profit or loss as realized. The residual value and useful life of assets are checked at least in connection with each financial statement and, if necessary, adjusted to reflect changes in the expectation of economic benefit. Gains and losses from disposals are determined by comparing the disposal proceeds with the book amount and are included in other operating income or expenses.
PROPERTY, PLANT, AND EQUIPMENT
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
MACHINERY AND EQUIPMENT 2025 2024
Acquisition cost Jan 1
7,635
6,835
Increase during the period
1,018
1,074
Acquired businesses
0
19
Translation differences
-92
29
Decreases during the period
-182
-321
Acquisition cost Dec 31
8,379
7,635
Accumulated depreciation Jan 1
-5,438
-4,790
Depreciation during the year
-918
-1,056
Translation differences
-113
-25
Decreases during the period
182
432
Accumulated depreciation Dec 31
-6,287
-5,438
Book value Dec 31
2,092
2,197
Book value Jan 1
2,197
2,045
The book value includes leasehold improvement expenses amounting to
244 thousand euros (347 thousand euros in 2024).
ADVANCE PAYMENTS AND JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
PURCHASES IN PROGRESS 2025 2024
Acquisition cost Jan 1
199
328
Increase during the period
168
673
Decreases during period
-314
-802
Acquisition cost Dec 31
53
199
Book value Dec 31
53
199
Book value Jan 1
199
328
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-325": { "value": "Property, plant, and equipment are valued at original acquisition cost less accumulated depreciation and amortization as well as impairment losses. Property, plant, and equipment are amortized using the straight- line method based on the estimated useful life of the asset. The estimated useful lives for machinery and equipment are 3\u201310 years. When a part of property, plant and equipment is dealt with as a separate entity, costs related to its replacement are capitalized. In other cases, costs arising later are included in the ac- counting for a tangible asset only if it is likely that the asset will generate commercial benefit to the Group, and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognized through profit or loss as realized. The residual value and useful life of assets are checked at least in connection with each financial statement and, if necessary, adjusted to reflect changes in the expectation of economic benefit. Gains and losses from disposals are determined by comparing the disposal proceeds with the book amount and are included in other operating income or expenses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-326": { "value": "Basis of preparation Impairment The Group management continuously reviews Group items for any indication of impairment. If there are such indications, the amount recoverable from the said asset item is assessed. The recoverable amount is the higher of the asset item\u2019s fair value less the cost arising from disposal and its value in use. When determining value in use, the expected future net cash flows from the asset item or cash-generating unit are discounted based on their present values. The interest rate calculated using the WACC method (Weighted Average Cost of Capital) before taxes is used as the discount interest rate. Factors that affect the interest in the WACC calculation include a risk-free interest rate, the cost of borrowed capital, the risk premium on the stock market, the beta coefficient, and the industry\u2019s capital structure. An impairment loss is recognized in the income state- ment when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement. For other asset items except goodwill, the impairment loss can lat- er be reversed if a change in the estimates used for determining the recoverable amount has occurred. The impairment loss is, however, not reversed by more than what the book value of the asset would be without the recognition of the impairment loss. Factors considered by the Group management as cen- tral to determining whether impairment testing should be done include the asset item\u2019s significantly lower profit in comparison with previous or expected future profits, negative changes in the industry or market con- ditions or threats thereof, and significant changes in the way the asset item is used or in the business strategy
The need for impairment of goodwill and intangible assets in progress is assessed
annually, and continuously if there are indications that the value of the asset item
has decreased. Goodwill is monitored and tested as a single unit at the Group level,
which also represents the Group's operating segment. The recoverable amounts are
determined by the value-in-use method.
The cash flow forecasts serving as the basis for these calculations are based on
management-approved forecasts, generally for a five-year period. In addition to
strategy, latest budgets, and forecasts, management bases its cash flow projections
on an estimate of the effect of the recent geopolitical tensions and developments
in the United States on the capability of the CGUs to generate cash flows, and on
other external information management deems to have this effect. The assumptions
used are consistent with past developments, and, in the management\u2019s opinion,
moderate in respect of the growth and profitability opportunities in the coming
years.
Cash flows are most affected by discount interest rates, closing values, as well as
the assumptions and estimates used in assessing cash flows. The pre-tax dis-
count interest rate used for calculating value-in-use is determined using the WACC
(Weighted Average Cost of Capital) method, which projects the total cost of own
and borrowed capital taking into account the specific risks of the assets. Even
though management estimates that the assessments have been made with due dil-
igence, the estimates may differ significantly from actual future values. The terminal
value growth rate is assumed to be 2%, based on the inflation rate assumption, and
WACC 8.4%.
Goodwill impairment testing sensitivity analysis
The management\u2019s view is that no reasonably possible change in the key assump-
tion(s) would cause the carrying values of the CGU to exceed their recoverable
amounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-327": { "value": "The Group management continuously reviews Group items for any indication of impairment. If there are such indications, the amount recoverable from the said asset item is assessed. The recoverable amount is the higher of the asset item\u2019s fair value less the cost arising from disposal and its value in use. When determining value in use, the expected future net cash flows from the asset item or cash-generating unit are discounted based on their present values. The interest rate calculated using the WACC method (Weighted Average Cost of Capital) before taxes is used as the discount interest rate. Factors that affect the interest in the WACC calculation include a risk-free interest rate, the cost of borrowed capital, the risk premium on the stock market, the beta coefficient, and the industry\u2019s capital structure. An impairment loss is recognized in the income state- ment when the book value of an asset item is greater than its recoverable amount. The impairment loss is recognized in the income statement. For other asset items except goodwill, the impairment loss can lat- er be reversed if a change in the estimates used for determining the recoverable amount has occurred. The impairment loss is, however, not reversed by more than what the book value of the asset would be without the recognition of the impairment loss. Factors considered by the Group management as cen- tral to determining whether impairment testing should be done include the asset item\u2019s significantly lower profit in comparison with previous or expected future profits, negative changes in the industry or market con- ditions or threats thereof, and significant changes in the way the asset item is used or in the business strategy ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-328": { "value": "INTANGIBLE ASSETS
JAN 1\u2013DEC 31, 2025
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
63,328
32,934
96,262
Increases during the period
0
3,083
3,083
Translation differences
-403
-99
-502
Decreases during the period
0
-653
-653
Acquisition cost Dec 31
62,925
35,264
98,190
Accumulated depreciation Jan 1
0
-10,932
-10,932
Depreciation during the year
0
-1,750
-1,750
Impairment
-11
-11
Translation differences
0
70
70
Decreases during the period
0
628
628
Accumulated depreciation Dec 31
0
-11,996
-11,996
Book value Dec 31
62,925
23,268
86,193
Book value Jan 1
63,328
22,002
85,330
1.1.\u201331.12.2024
GOODWILL
OTHER INTANGIBLE ASSETS
TOTAL
Acquisition cost Jan 1
59,440
27,169
86,609
Increase during the period
0
3,216
3,216
Acquired businesses
4,162
2,953
7,115
Translation differences
-274
-45
-319
Decreases during the period
0
-358
-358
Acquisition cost Dec 31
63,328
32,934
96,262
Accumulated depreciation Jan 1
0
-8,641
-8,641
Depreciation during the year
0
-1,935
-1,935
Impairment
0
-731
-731
Translation differences
0
2
2
Decreases during the period
0
373
373
Accumulated depreciation Dec 31
0
-10,932
-10,932
Book value Dec 31
63,328
22,002
85,330
Book value Jan 1
59,440
18,528
77,968
Depreciation for the financial year includes amortiza- tion of intangible assets related to acquired business- es at fair value amounting to 1,526 thousand euros (1,416 thousand euros in 2024). Other intangible assets include internally generated intangible assets amount- ing to 9,860 thousand euros (7,200 thousand euros in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "
13) Lease agreements
Basis of preparation
The Group acts as a lessee and leases the warehouses and office premises it uses,
as well as equipment and vehicles, under non-cancelable leases. Shortterm lease
agreements and leases concerning low-value assets are recognized in the income
statement as an expense on a straight-line basis over the period of the lease. All
other leases are recognized in tangible assets at the lower of the fair value of the
leased asset at the commencement of the lease term or the present value of the
minimum lease payments. Lease obligations are entered in the lease liability. Assets
entered under intangible assets are amortized based on the estimated useful life of
the asset or over the lease period, if shorter. Lease payments are apportioned be-
tween repayment of principal and the financing charge so as to produce a constant
rate of interest on the remaining balance of the liability. The Group does not act as
a lessor towards external parties.
RIGHT
OF USE ASSETS
JAN 1\u2013DEC
BUSINESS 31, 2025
PREMISES
CARS
DEVICES
TOTAL
Acquisition cost Jan 1
5,195
1,326
120
6,641
Increase during the period
3,869
126
189
4,184
Translation differences
-158
0
0
-158
Decreases during the period
-2,421
-383
-75
-2,878
Acquisition cost Dec 31
6,485
1,069
235
7,789
Accumulated depreciation Jan 1
-3,307
-657
-76
-4,040
Depreciation during the year
-1,155
-361
-87
-1,602
Translation differences
74
0
0
74
Decreases during the period
2,419
331
69
2,819
Accumulated depreciation Dec 31
-1,968
-687
-93
-2,749
Book value Dec 31
4,517
382
142
5,040
Book value Jan 1
1,889
669
44
2,601
JAN 1\u2013DEC
BUSINESS 31, 2024
PREMISES
CARS
DEVICES
TOTAL
Acquisition cost Jan 1
5,800
1,152
120
7,072
Increase during the period
82
403
10
495
Translation differences
90
0
0
90
Decreases during the period
-777
-229
-10
-1,016
Acquisition cost Dec 31
5,195
1,326
120
6,641
Accumulated depreciation Jan 1
-2,923
-508
-53
-3,485
Depreciation during the year
-1,126
-379
-33
-1,538
Translation differences
-20
0
0
-20
Decreases during the period
763
229
10
1,002
Accumulated depreciation Dec 31
-3,307
-657
-76
-4,040
Book value Dec 31
1,889
669
44
2,601
Book value Jan 1
2,877
644
67
3,588
AMOUNTS RECOGNIZED FOR LEASES IN THE
INCOME STATEMENT
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Depreciation
-1,602
-1,538
Interest on lease liabilities
-139
-136
Other operating expenses, leases
Expenses from short-term leases
-281
-288
Expenses from low-value leases
-21
-17
Expenses related to variable lease
-96
-69
payments not included in lease liabilities
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
2025 2024
Cash outflow from leases
Payments of lease liabilities
-1,721
-1,412
Items recognized in the income
-537
-510
statement, excluding depreciation
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "Basis of preparation The Group acts as a lessee and leases the warehouses and office premises it uses, as well as equipment and vehicles, under non-cancelable leases. Shortterm lease agreements and leases concerning low-value assets are recognized in the income statement as an expense on a straight-line basis over the period of the lease. All other leases are recognized in tangible assets at the lower of the fair value of the leased asset at the commencement of the lease term or the present value of the minimum lease payments. Lease obligations are entered in the lease liability. Assets entered under intangible assets are amortized based on the estimated useful life of the asset or over the lease period, if shorter. Lease payments are apportioned be- tween repayment of principal and the financing charge so as to produce a constant rate of interest on the remaining balance of the liability. The Group does not act as a lessor towards external parties. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-331": { "value": "
14) Inventories
Basis of preparation
Inventories are recognized at the lower of cost and net realizable value. The ac-
quisition cost is determined using the FIFO method. The net realizable value is the
estimated selling price in a conventional transaction less the cost to make the sale.
The acquisition cost of completed products and work in progress comprises direct
costs such as materials, direct costs of labor, other direct costs, and the allocation
of the variable manufacturing overheads and fixed overhead at normal operating
capacity.
INVENTORIES
DEC 31, 2025
DEC 31, 2024
Materials and supplies
1,781
1,798
Work in progress/advance payments
1,240
1,057
Finished products
7,810
7,244
Total
10,831
10,099
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-332": { "value": "Basis of preparation Inventories are recognized at the lower of cost and net realizable value. The ac- quisition cost is determined using the FIFO method. The net realizable value is the estimated selling price in a conventional transaction less the cost to make the sale. The acquisition cost of completed products and work in progress comprises direct costs such as materials, direct costs of labor, other direct costs, and the allocation of the variable manufacturing overheads and fixed overhead at normal operating capacity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-333": { "value": "15) Financial assets Basis of preparation The Group's financial assets are classified into the fol- lowing categories: measured at amortized cost, mea- sured at fair value through other comprehensive income items or measured subsequently at fair value through profit or loss. Financial assets are classified and valued when recorded for the first time in the balance sheet. Classification is based on the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Financial assets that are valued at amortized costs are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and the contractual terms for items falling under financial assets give rise on specified dates to cash flows to be realized at specific times that constitute solely payments of principal and interest on the princi- pal outstanding. Financial assets that are valued at fair value through other comprehensive income items are held within a business model whose objective is achieved both by collecting contractual cash flows and selling financial assets, and the contractual terms for items falling un- der financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets subsequently measured at fair value through profit and loss are assets that are not mea- sured at amortized cost or at fair value through other comprehensive income items. Financial assets \u2014 recognition and measurement The Group estimates the expected credit losses for the full lifetime of the sales receivables. For the assess- ment of expected credit losses, sales receivables are grouped geographically and by customer group, and the credit loss provision is recognized based on past expe- rience. The balance sheet values of sales and other re- ceivables constitute the maximum credit risk amounts. No significant credit risk concentrations are included in the receivables. A final impairment loss is recognized when evidence exists that the company cannot col- lect its receivables in accordance with the initial terms and conditions. The impairment loss is the difference between the book value of the receivables and their recoverable amount, and it corresponds to the present value of expected cash flows. Evidence is generally considered appropriate when the receivable is more than 180 days outstanding when no credit insurance or a security through other means is available. External evidence of a risk related to a re- ceivable even before it is 180 days outstanding will lead to the recognition of impairment loss. Such evidence may be, for example, the debtor\u2019s significant econom- ic difficulties, company reorganization, or bankruptcy proceedings. The impairment loss is recognized in the income statement in other operating expenses. Loans and other receivables are measured at amortized cost using the effective interest method. Unrealized and realized gains and losses due to changes in fair value relating to assets categorized as financial assets at fair value through profit or loss are recognized in operating profit in the accounting period in which they arise. Dividend income from financial as- sets recognized at fair value, through profit or loss, are recorded on the balance sheet as other income when the right to payment has arisen for the Group. The fair values of quoted investments are based on current bid prices. If there is no active market for a financial asset, fair value is established by using valua- tion techniques. These include the use of recent arm\u2019s length transactions, the fair values of other instruments that are substantially the same, or the present value of discounted cash flows. Cash and cash equivalents Cash and cash equivalents include cash in hand, bank deposits withdrawable on demand, and other liquid short-term investments with original maturities of one month or less from acquisition. Other non-current financial assets Other non-current financial assets, amounting to EUR 452 thousand, and loan receivables, amounting to EUR 1,066 thousand, are classified at level 3 of the fair value hierarchy and measured at fair value through other comprehensive income. TRADE AND OTHER RECEIVABLES
DEC 31, DEC 31,
2025 2024
Sales receivables
10,679
12,435
Loan receivables
1,066
0
Other receivables
365
119
Accrued income
2,334
1,875
Total
14,443
14,429
EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES, DEC 31, 2025
TRADE TRADE
RECEIVABLES, CREDIT LOSS RECEIVABLES, NET
GROSS AMOUNT ALLOWANCE AMOUNT
Current
6,542
0
6,542
Due less than 90 days
3,576
22
3,554
Due over 90 days
607
25
582
Total
10,726
47
10,679
EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES, DEC 31, 2024 TRADE TRADE
RECEIVABLES, CREDIT LOSS RECEIVABLES, NET
GROSS AMOUNT ALLOWANCE AMOUNT
Current
8,148
0
8,148
Due less than 90 days
3,682
14
3,668
Due over 90 days
651
31
620
Total
12,481
46
12,435
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-334": { "value": "15) Financial assets Basis of preparation The Group's financial assets are classified into the fol- lowing categories: measured at amortized cost, mea- sured at fair value through other comprehensive income items or measured subsequently at fair value through profit or loss. Financial assets are classified and valued when recorded for the first time in the balance sheet. Classification is based on the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Financial assets that are valued at amortized costs are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and the contractual terms for items falling under financial assets give rise on specified dates to cash flows to be realized at specific times that constitute solely payments of principal and interest on the princi- pal outstanding. Financial assets that are valued at fair value through other comprehensive income items are held within a business model whose objective is achieved both by collecting contractual cash flows and selling financial assets, and the contractual terms for items falling un- der financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets subsequently measured at fair value through profit and loss are assets that are not mea- sured at amortized cost or at fair value through other comprehensive income items. Financial assets \u2014 recognition and measurement The Group estimates the expected credit losses for the full lifetime of the sales receivables. For the assess- ment of expected credit losses, sales receivables are grouped geographically and by customer group, and the credit loss provision is recognized based on past expe- rience. The balance sheet values of sales and other re- ceivables constitute the maximum credit risk amounts. No significant credit risk concentrations are included in the receivables. A final impairment loss is recognized when evidence exists that the company cannot col- lect its receivables in accordance with the initial terms and conditions. The impairment loss is the difference between the book value of the receivables and their recoverable amount, and it corresponds to the present value of expected cash flows. Evidence is generally considered appropriate when the receivable is more than 180 days outstanding when no credit insurance or a security through other means is available. External evidence of a risk related to a re- ceivable even before it is 180 days outstanding will lead to the recognition of impairment loss. Such evidence may be, for example, the debtor\u2019s significant econom- ic difficulties, company reorganization, or bankruptcy proceedings. The impairment loss is recognized in the income statement in other operating expenses. Loans and other receivables are measured at amortized cost using the effective interest method. Unrealized and realized gains and losses due to changes in fair value relating to assets categorized as financial assets at fair value through profit or loss are recognized in operating profit in the accounting period in which they arise. Dividend income from financial as- sets recognized at fair value, through profit or loss, are recorded on the balance sheet as other income when the right to payment has arisen for the Group. The fair values of quoted investments are based on current bid prices. If there is no active market for a financial asset, fair value is established by using valua- tion techniques. These include the use of recent arm\u2019s length transactions, the fair values of other instruments that are substantially the same, or the present value of discounted cash flows. Cash and cash equivalents Cash and cash equivalents include cash in hand, bank deposits withdrawable on demand, and other liquid short-term investments with original maturities of one month or less from acquisition. Other non-current financial assets Other non-current financial assets, amounting to EUR 452 thousand, and loan receivables, amounting to EUR 1,066 thousand, are classified at level 3 of the fair value hierarchy and measured at fair value through other comprehensive income", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-335": { "value": "
The Group estimates the expected credit losses for the
full lifetime of the sales receivables. For the assess-
ment of expected credit losses, sales receivables are
grouped geographically and by customer group, and the
credit loss provision is recognized based on past expe-
rience. The balance sheet values of sales and other re-
ceivables constitute the maximum credit risk amounts.
No significant credit risk concentrations are included in
the receivables. A final impairment loss is recognized
when evidence exists that the company cannot col-
lect its receivables in accordance with the initial terms
and conditions. The impairment loss is the difference
between the book value of the receivables and their
recoverable amount, and it corresponds to the present
value of expected cash flows.
Evidence is generally considered appropriate when the
receivable is more than 180 days outstanding when no
credit insurance or a security through other means is
available. External evidence of a risk related to a re-
ceivable even before it is 180 days outstanding will lead
to the recognition of impairment loss. Such evidence
may be, for example, the debtor\u2019s significant econom-
ic difficulties, company reorganization, or bankruptcy
proceedings. The impairment loss is recognized in the
income statement in other operating expenses.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-336": { "value": "The Group estimates the expected credit losses for the full lifetime of the sales receivables. For the assess- ment of expected credit losses, sales receivables are grouped geographically and by customer group, and the credit loss provision is recognized based on past expe- rience. The balance sheet values of sales and other re- ceivables constitute the maximum credit risk amounts. No significant credit risk concentrations are included in the receivables. A final impairment loss is recognized when evidence exists that the company cannot col- lect its receivables in accordance with the initial terms and conditions. The impairment loss is the difference between the book value of the receivables and their recoverable amount, and it corresponds to the present value of expected cash flows. Evidence is generally considered appropriate when the receivable is more than 180 days outstanding when no credit insurance or a security through other means is available. External evidence of a risk related to a re- ceivable even before it is 180 days outstanding will lead to the recognition of impairment loss. Such evidence may be, for example, the debtor\u2019s significant econom- ic difficulties, company reorganization, or bankruptcy proceedings. The impairment loss is recognized in the income statement in other operating expenses. Loans and other receivables are measured at amortized cost using the effective interest method. Unrealized and realized gains and losses due to changes in fair value relating to assets categorized as financial assets at fair value through profit or loss are recognized in operating profit in the accounting period in which they arise. Dividend income from financial as- sets recognized at fair value, through profit or loss, are recorded on the balance sheet as other income when the right to payment has arisen for the Group. The fair values of quoted investments are based on current bid prices. If there is no active market for a financial asset, fair value is established by using valua- tion techniques. These include the use of recent arm\u2019s length transactions, the fair values of other instruments that are substantially the same, or the present value of discounted cash flows. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-337": { "value": "Cash and cash equivalents Cash and cash equivalents include cash in hand, bank deposits withdrawable on demand, and other liquid short-term investments with original maturities of one month or less from acquisition. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-338": { "value": "
Other non-current financial assets
Other non-current financial assets, amounting to EUR
452 thousand, and loan receivables, amounting to EUR
1,066 thousand, are classified at level 3 of the fair value
hierarchy and measured at fair value through other
comprehensive income.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-339": { "value": "Other non-current financial assets Other non-current financial assets, amounting to EUR 452 thousand, and loan receivables, amounting to EUR 1,066 thousand, are classified at level 3 of the fair value hierarchy and measured at fair value through other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-340": { "value": "
TRADE AND OTHER RECEIVABLES
DEC 31, DEC 31,
2025 2024
Sales receivables
10,679
12,435
Loan receivables
1,066
0
Other receivables
365
119
Accrued income
2,334
1,875
Total
14,443
14,429
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-341": { "value": "
EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES, DEC 31, 2025
TRADE TRADE
RECEIVABLES, CREDIT LOSS RECEIVABLES, NET
GROSS AMOUNT ALLOWANCE AMOUNT
Current
6,542
0
6,542
Due less than 90 days
3,576
22
3,554
Due over 90 days
607
25
582
Total
10,726
47
10,679
EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES, DEC 31, 2024 TRADE TRADE
RECEIVABLES, CREDIT LOSS RECEIVABLES, NET
GROSS AMOUNT ALLOWANCE AMOUNT
Current
8,148
0
8,148
Due less than 90 days
3,682
14
3,668
Due over 90 days
651
31
620
Total
12,481
46
12,435
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-342": { "value": "
16) Capital structure
The Group's capital management activities seek to optimize capital structure and
thereby support the Group's business activities by ensuring normal operating condi-
tions for business activities, while also increasing shareholder value and aiming for
the best possible profit.
Capital structure can be influenced by dividend distribution and the issue of shares.
The Group may vary and adjust the amount of dividends paid to shareholders, or the
number of new shares issued, or decide to sell assets in order to reduce its debts.
The Group monitors its capital structure through leveraging. At the end of 2025, the
Group's interest-bearing net liabilities totaled EUR -15.3 million (EUR -7.9 million
at the end of 2024) and leveraging stood at -13.3 percent (-7.3%). When calculating
leveraging, interest-bearing net liabilities are divided by shareholders' equity. Net li-
abilities comprise debts less receivables and cash equivalents. The Group's strategy
is to keep leveraging below 25 percent. There has been no change in this strategy
since the previous year.
JAN 1\u2013DEC 31, 2025
JAN 1\u2013DEC 31, 2024
Financial liabilities
10,989
12,783
Cash and cash equivalents
26,242
20,687
Net liabilities
-15,253
-7,904
Total equity
114,702
107,708
Net leveraging
-13.3 %
-7.3 %
The loan taken out by the Group for the acquisition includes the following covenants:
The ratio of net debt to EBITDA may not exceed 2
Equity ratio must be more than 35%
The Group has complied with these covenants throughout the reporting period. The
ratio of net debt to EBITDA was -51.0% and equity ratio was 76.1% on December 31,
2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-343": { "value": "CHANGES IN THE NUMBER OF SHARES AND THEIR IMPACT ON EQUITY
NUMBER RESERVE FOR
OF SHARE INVESTED OWN
SHARES CAPITAL UNRESTRICTED
SHARES
TOTAL
Jan 1, 2024
26,681,116
5,315
52,179
-1,732
55,764
Transfer of the company's
own shares May 7, 2024
-45
45
0
Transfer of the company's
own shares Aug 13, 2024
-12
12
0
Dec 31, 2024
26,681,116
5,315
52,122
-1,674
55,764
NUMBER RESERVE FOR
OF SHARE INVESTED OWN
SHARES CAPITAL UNRESTRICTED
SHARES
TOTAL
Jan 1, 2025
26,681,116
5,315
52,122
-1,674
55,764
Transfer of the company's
own shares Apr 10, 2025
-29
29
0
Transfer of the company's
own shares May 14, 2025
-76
76
0
Dec 31, 2025
26,681,116
5,315
52,017
-1,569
55,764
17) Equity Basis of preparation Share capital consists of the subscription price paid for the shares, to the extent that it has not been allocated to other equity reserves in accordance with a separate decision. Transaction costs due to the issuance of new equity instruments are presented as a deduction from equity. The own shares repurchased by Revenio Group Corporation are presented as a deduction from equity. Dividend distribution is recognized as a deduction from equity once the payment of dividend has been ap- proved by the Annual General Meeting. The invested unrestricted equity fund includes other equity investments and the subscription price of shares to the extent this price is not recognized in share capi- tal by an explicit decision. Other reserves include the option schemes implement- ed in 2010\u20132012. All issued shares have been paid in full. The company's share capital consists of 26,681,116 shares of a single class. At the end of the financial period, the company held 77,691 of its own shares (REG1V) . All shares confer an equal right to dividends and the company\u2019s funds", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-344": { "value": "Share capital consists of the subscription price paid for the shares, to the extent that it has not been allocated to other equity reserves in accordance with a separate decision. Transaction costs due to the issuance of new equity instruments are presented as a deduction from equity. The own shares repurchased by Revenio Group Corporation are presented as a deduction from equity. Dividend distribution is recognized as a deduction from equity once the payment of dividend has been ap- proved by the Annual General Meeting. The invested unrestricted equity fund includes other equity investments and the subscription price of shares to the extent this price is not recognized in share capi- tal by an explicit decision. Other reserves include the option schemes implement- ed in 2010\u20132012. All issued shares have been paid in full. The company's share capital consists of 26,681,116 shares of a single class. At the end of the financial period, the company held 77,691 of its own shares (REG1V) . All shares confer an equal right to dividends and the company\u2019s funds.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-345": { "value": "The own shares repurchased by Revenio Group Corporation are presented as a deduction from equity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-346": { "value": "Dividend distribution is recognized as a deduction from equity once the payment of dividend has been ap- proved by the Annual General Meeting. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-347": { "value": "At the end of the financial period, the company held 77,691 of its own shares (REG1V) ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-348": { "value": "All shares confer an equal right to dividends and the company\u2019s funds.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-349": { "value": "
18) Management of financial risks
Financial risks and the risk management process
The management of financial risks is the responsibil-
ity of the CEO together with the Board of Directors.
The Board defines the main outlines of the company\u2019s
financing and the general management principles for
financial risks, and it gives guidelines as necessary for
any special issues such as liquidity risk, interest risk,
credit risk, and the investment of surplus liquid funds.
The Board of Directors discusses the Group\u2019s financial
standing and funding at its monthly meetings.
According to its strategy, the company may seek growth
through acquisitions of companies and business oper-
ations. The implementation of these acquisitions may
require debt financing. Debt can also be used for other
strategic and operational purposes decided on by the
Board. Equity financing may also be used for all financ-
ing needs, in particular for acquisitions of companies
and business operations.
Types of financial risks
In its operational activities, the company may be
exposed to several types of financial risks, including
changes in currency exchange rates, interest rates, and
changes in the stock market. A central objective of fi-
nancial risk management is to identify financial market
risks that are relevant to the Group, and seek to mini-
mize the harmful effects of financial market changes on
the Group\u2019s profit.
The main areas of financial risk management are:
(I) Currency risk
A significant export market for the company is the
United States, where the company has a subsidiary and
through which sales are conducted on the U.S. market.
The operating currency of the subsidiary is the U.S. dol-
lar. In sales to and local purchases in the U.S., the com-
pany is exposed to a risk of fluctuating exchange rates
between the U.S. dollar and the euro. Invoicing between
Icare Finland Oy and Icare USA Inc. and also between
CenterVue S.p.A. and Icare USA Inc. takes place in USD.
The currency risk is borne by Icare Finland Oy and
CenterVue S.p.A. since business transactions between
Group companies are not hedged against currency
risks. Sales in U.S. dollars represent approximately
48.3% of the total net sales of the Group's continuing
functions. Icare USA Inc. had USD 6,942,000 in account
receivables from sales on the closing date.
The Group\u2019s subsidiaries Revenio Australia Pty Ltd and
Icare World Australia Pty Ltd use the Australian dollar
as their operating currency.
The Group's subsidiary China iCare Medical Technology
Co. Ltd. uses the renminbi as its operating currency.
NON EURO CASH AND CASH
EFFECT ON
PROFIT AND LOSS
IF EURO
STRENGTHENED
10% AGAINST
EQUIVALENTS AT THE CLOSING THE CURRENCY
DATE \u2013 THOUSAND \u2013 THOUSAND
USD
12,694
-1,080
AUD
1,747
-99
RMB
508
-6
(II) Interest rate risk
In the company\u2019s balance sheet structure, interest rate
risk is involved in borrowings. The Group\u2019s profit and
cash flow from operations are to an essential extent
independent of fluctuations in market interest.
When taking up new financing, for example for corpo-
rate acquisitions, the company always evaluates the
need for interest rate hedging, taking into account the
amount of debt, hedging costs, and expected interest
rate development during the financing period. All of
the Group\u2019s borrowings have fixed interest rates. As the
Group does not have floating rate loans, the Group is
not exposed to interest rate risk arising from chang-
es in interest rates. The company has no interest rate
investments or derivatives to which cash flow hedging
would be applied.
(III) Credit risk
The Group\u2019s credit policy lays down the requirements
for selling on credit and the requirements for credit
management. The credit quality of a new customer is
controlled by applying for a credit insurance limit if
necessary every time a new customer relationship is
established. The credit limit and credit sales eligibil-
ity is reassessed if the customer\u2019s purchase volumes
change or if the credit insurance company changes the
granted credit limit as a result of a change in the cus-
tomer\u2019s credit quality.
No single customer or customer group constitutes
a significant credit risk concentration for the Group.
During the financial period, credit losses and expected
credit losses recognized through profit and loss totaled
EUR 200,000 (EUR 138,000). The theoretical maximum
credit risk at the end of the period corresponds to
the book value of sales receivables. The aging of sales
receivables and expected credit loss risk is presented
in Note 15.
(IV) Liquidity risk
The most significant factor affecting the sufficiency of
liquid funds in the short term is the profitability of the
business operations. Thus, the development of cash
flows from operations is affected by management\u2019s profitability management measures, and additionally, operational risks and external risks such as general economic development, financial market conditions, and other macroeconomic demand factors over which the company management has no control. The Group's liquidity remained good in 2025. On December 31, 2025, the Group\u2019s cash and cash equiv- alents totaled EUR 26,242,000 (EUR 20,687,000). The company continuously monitors and assesses the financing needs of its business operations to ensure sufficient liquidity for financing its operations. The Board of Directors follows the actual and forecast development of the Group\u2019s liquidity monthly, and de- cides on possible corrective actions", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-350": { "value": "(I) Currency risk A significant export market for the company is the United States, where the company has a subsidiary and through which sales are conducted on the U.S. market. The operating currency of the subsidiary is the U.S. dol- lar. In sales to and local purchases in the U.S., the com- pany is exposed to a risk of fluctuating exchange rates between the U.S. dollar and the euro. Invoicing between Icare Finland Oy and Icare USA Inc. and also between CenterVue S.p.A. and Icare USA Inc. takes place in USD. The currency risk is borne by Icare Finland Oy and CenterVue S.p.A. since business transactions between Group companies are not hedged against currency risks. Sales in U.S. dollars represent approximately 48.3% of the total net sales of the Group's continuing functions. Icare USA Inc. had USD 6,942,000 in account receivables from sales on the closing date. The Group\u2019s subsidiaries Revenio Australia Pty Ltd and Icare World Australia Pty Ltd use the Australian dollar as their operating currency. The Group's subsidiary China iCare Medical Technology Co. Ltd. uses the renminbi as its operating currency. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-351": { "value": "(III) Credit risk The Group\u2019s credit policy lays down the requirements for selling on credit and the requirements for credit management. The credit quality of a new customer is controlled by applying for a credit insurance limit if necessary every time a new customer relationship is established. The credit limit and credit sales eligibil- ity is reassessed if the customer\u2019s purchase volumes change or if the credit insurance company changes the granted credit limit as a result of a change in the cus- tomer\u2019s credit quality. No single customer or customer group constitutes a significant credit risk concentration for the Group. During the financial period, credit losses and expected credit losses recognized through profit and loss totaled EUR 200,000 (EUR 138,000). The theoretical maximum credit risk at the end of the period corresponds to the book value of sales receivables. The aging of sales receivables and expected credit loss risk is presented in Note 15. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-352": { "value": "(IV) Liquidity risk The most significant factor affecting the sufficiency of liquid funds in the short term is the profitability of the business operations. Thus, the development of cash
flows from operations is affected by management\u2019s
profitability management measures, and additionally,
operational risks and external risks such as general
economic development, financial market conditions,
and other macroeconomic demand factors over which
the company management has no control.
The Group's liquidity remained good in 2025. On
December 31, 2025, the Group\u2019s cash and cash equiv-
alents totaled EUR 26,242,000 (EUR 20,687,000). The
company continuously monitors and assesses the
financing needs of its business operations to ensure
sufficient liquidity for financing its operations.
The Board of Directors follows the actual and forecast
development of the Group\u2019s liquidity monthly, and de-
cides on possible corrective actions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-353": { "value": "19) Financial liabilities Basis of preparation Group loans are classified at amortized cost using the effective interest method to be measured later. Loans are recognized at fair value less transaction costs at the time of acquisition. Financial liabilities include current and non-current liabilities. Financial liabilities are cat- egorized as current unless the Group has an uncondi- tional right to postpone payment at least for 12 months after the closing date. Commissions associated with loan commitments are recognized as transaction costs to the extent that it is probable that the entire loan commitment or part of it will be taken up. In such a case, the commission is entered in the balance sheet until the loan is taken up. When it is, the commission associated with the loan commitment is recognized as part of the transaction cost. If the loan commitment is unlikely to be taken up, the commission is recognized as an advance payment for a liquidity service and is amortized as a cost for the period of the loan commitment. A financial liability is removed from the balance sheet when the contractual obligations related to the liability expire . If needed, credit accounts are included in loans recognized in current debt . CLASSIFICATION OF FINANCIAL LIABILITIES
AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2025 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
5,290
5,290
5,290
liabilities
Other non-in-
terest bearing
0
1,325
1,325
1,325
non-current
liabilities
Interest-bearing
current
0
5,697
5,697
5,697
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
18,302
18,302
18,302
liabilities AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2024 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
7,319
7,319
7,319
liabilities
Other non-in-
terest bearing
0
1,079
1,079
1,079
non-current
liabilities
Interest-bearing
current
0
5,464
5,464
5,464
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
15,464
15,464
15,464
liabilities
All financial institution loans have fixed interest rate and their book values are valued at amortized cost. All of the Group\u2019s current and non-current loans from financial institutions are in the euro denomination and mature by the end of 2027. THE GROUP\u2019S INTEREST BEARING DEBT AT END OF PERIOD:
PRINCIPAL
INITIAL OUT YEAR WHEN
LIABILITY
USE
AMOUNT STANDING GRANTED
Loan from finan- Acquired
30,000
5,850
2019
cial institution businesses
The loan related to the acquired business operations includes covenants, which the company has complied with during the 2025 financial period. The loan is secured by mortgages issued by Revenio Group Corporation assets worth EUR 91,000,000 and sub- sidiary shares with a book value of EUR 6,200,000 in parent company balance sheet. MATURITY ANALYSIS OF CONTRACTUAL LIABILITIES
UNDER 1 1\u20135 OVER 5 TOTAL CASH
DEC 31, 2025 YEAR YEARS YEARS FLOW
Trade payables and
other non-interest-
bearing debt
18,302
454
0
18,756
Lease liabilities
1,497
3,640
0
5,138
Interest-bearing debt
4,322
1,666
0
5,988
UNDER 1 1\u20135 OVER 5 TOTAL CASH
DEC 31, 2024 YEAR YEARS YEARS FLOW
Trade payables and
other non-interest-
bearing debt
15,464
273
0
15,737
Lease liabilities
1,350
1,473
63
2,886
Interest-bearing debt
4,527
6,036
0
10,563
Liabilities other than lease liabilities are not discounted. Figures include both interest and principal payments", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-354": { "value": "Basis of preparation Group loans are classified at amortized cost using the effective interest method to be measured later. Loans are recognized at fair value less transaction costs at the time of acquisition. Financial liabilities include current and non-current liabilities. Financial liabilities are cat- egorized as current unless the Group has an uncondi- tional right to postpone payment at least for 12 months after the closing date. Commissions associated with loan commitments are recognized as transaction costs to the extent that it is probable that the entire loan commitment or part of it will be taken up. In such a case, the commission is entered in the balance sheet until the loan is taken up. When it is, the commission associated with the loan commitment is recognized as part of the transaction cost. If the loan commitment is unlikely to be taken up, the commission is recognized as an advance payment for a liquidity service and is amortized as a cost for the period of the loan commitment. A financial liability is removed from the balance sheet when the contractual obligations related to the liability expire . If needed, credit accounts are included in loans recognized in current debt . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-355": { "value": "Basis of preparation Group loans are classified at amortized cost using the effective interest method to be measured later. Loans are recognized at fair value less transaction costs at the time of acquisition. Financial liabilities include current and non-current liabilities. Financial liabilities are cat- egorized as current unless the Group has an uncondi- tional right to postpone payment at least for 12 months after the closing date. Commissions associated with loan commitments are recognized as transaction costs to the extent that it is probable that the entire loan commitment or part of it will be taken up. In such a case, the commission is entered in the balance sheet until the loan is taken up. When it is, the commission associated with the loan commitment is recognized as part of the transaction cost. If the loan commitment is unlikely to be taken up, the commission is recognized as an advance payment for a liquidity service and is amortized as a cost for the period of the loan commitment. A financial liability is removed from the balance sheet when the contractual obligations related to the liability expire . If needed, credit accounts are included in loans recognized in current debt . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-356": { "value": "A financial liability is removed from the balance sheet when the contractual obligations related to the liability expire ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-357": { "value": "
CLASSIFICATION OF FINANCIAL LIABILITIES
AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2025 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
5,290
5,290
5,290
liabilities
Other non-in-
terest bearing
0
1,325
1,325
1,325
non-current
liabilities
Interest-bearing
current
0
5,697
5,697
5,697
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
18,302
18,302
18,302
liabilities AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2024 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
7,319
7,319
7,319
liabilities
Other non-in-
terest bearing
0
1,079
1,079
1,079
non-current
liabilities
Interest-bearing
current
0
5,464
5,464
5,464
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
15,464
15,464
15,464
liabilities
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-358": { "value": "CLASSIFICATION OF FINANCIAL LIABILITIES
AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2025 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
5,290
5,290
5,290
liabilities
Other non-in-
terest bearing
0
1,325
1,325
1,325
non-current
liabilities
Interest-bearing
current
0
5,697
5,697
5,697
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
18,302
18,302
18,302
liabilities AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2024 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
7,319
7,319
7,319
liabilities
Other non-in-
terest bearing
0
1,079
1,079
1,079
non-current
liabilities
Interest-bearing
current
0
5,464
5,464
5,464
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
15,464
15,464
15,464
liabilities
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-359": { "value": "CLASSIFICATION OF FINANCIAL LIABILITIES
AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2025 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
5,290
5,290
5,290
liabilities
Other non-in-
terest bearing
0
1,325
1,325
1,325
non-current
liabilities
Interest-bearing
current
0
5,697
5,697
5,697
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
18,302
18,302
18,302
liabilities AT FAIR VALUE
THROUGH
PROFIT OR AMORTIZED BOOK FAIR
DEC 31, 2024 LOSS COST VALUE VALUE
Interest-bearing
non-current
0
7,319
7,319
7,319
liabilities
Other non-in-
terest bearing
0
1,079
1,079
1,079
non-current
liabilities
Interest-bearing
current
0
5,464
5,464
5,464
liabilities
Trade pay-
ables and other
non-interest-
bearing current
0
15,464
15,464
15,464
liabilities
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-360": { "value": "
PRINCIPAL
INITIAL OUT YEAR WHEN
LIABILITY
USE
AMOUNT STANDING GRANTED
Loan from finan- Acquired
30,000
5,850
2019
cial institution businesses
The loan related to the acquired business operations includes covenants, which the company has complied with during the 2025 financial period. The loan is secured by mortgages issued by Revenio Group Corporation assets worth EUR 91,000,000 and sub- sidiary shares with a book value of EUR 6,200,000 in parent company balance sheet. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-361": { "value": "
The loan related to the acquired business operations includes covenants, which the
company has complied with during the 2025 financial period. The loan is secured by
mortgages issued by Revenio Group Corporation assets worth EUR 91,000,000 and sub-
sidiary shares with a book value of EUR 6,200,000 in parent company balance sheet.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-362": { "value": "
20) Provisions
Basis of preparation
Provisions are recognized in the balance sheet when a present legal or construc-
tive obligation has arisen as a result of a past event, and it is probable that this will
cause future expenses and the amount of the obligation can be reliably estimated.
A provision for warranties is recognized when the underlying products are sold. The
warranty provision is estimated on the basis of historical warranty expense data
and is presented as non-current or current provision depending on the length of
the warranty period. The amount and probability of provisions requires manage-
ment estimates and assumptions. Actual results may differ from these estimates.
SHORT TERM PROVISIONS
DEC 31, 2025
DEC 31, 2024
Provisions Jan 1
648
632
Increase
117
49
Decrease
0
-33
Short-term provisions Dec 31
766
648
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-363": { "value": "Basis of preparation Provisions are recognized in the balance sheet when a present legal or construc- tive obligation has arisen as a result of a past event, and it is probable that this will cause future expenses and the amount of the obligation can be reliably estimated. A provision for warranties is recognized when the underlying products are sold. The warranty provision is estimated on the basis of historical warranty expense data and is presented as non-current or current provision depending on the length of the warranty period. The amount and probability of provisions requires manage- ment estimates and assumptions. Actual results may differ from these estimates. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-364": { "value": "
21) Trade and other payables
DEC 31, 2025
DEC 31, 2024
Accounts payable
8,395
7,003
Other liabilities
1,179
1,087
Accrued expenses and deferred income
8,728
7,374
Total
18,302
15,464
Material items included in accrued
liabilities and deferred income
Accrued personnel expenses
5,399
4,423
Other accruals and deferred income
3,328
2,951
Total
8,728
7, 374
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-365": { "value": "
DEC 31, 2025
DEC 31, 2024
Accounts payable
8,395
7,003
Other liabilities
1,179
1,087
Accrued expenses and deferred income
8,728
7,374
Total
18,302
15,464
Material items included in accrued
liabilities and deferred income
Accrued personnel expenses
5,399
4,423
Other accruals and deferred income
3,328
2,951
Total
8,728
7, 374
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-366": { "value": "
22) Other adjustements in cash flow calculations
RECONCILIATION
OF MOVEMENTS OF
INTEREST BEARING
LIABILITIES TO DEC 31, CASH FLOW NON CASH DEC 31,
CASH FLOW 2024 EFFECT CHANGES 2025
Loans from finan-
cial institutions
10,050
-4,200
0
5,850
Lease liabilities
2,733
-1,721
4,125
5,138
Total
12,783
-5,921
4,125
10,988
RECONCILIATION
OF MOVEMENTS OF
INTEREST BEARING
LIABILITIES TO DEC 31, CASH FLOW NON CASH DEC 31,
CASH FLOW 2023 EFFECT CHANGES 2024
Lainat rahoitus-
laitoksilta
14,630
-4,580
0
10,050
Vuokrasopimus-
velat
3,664
-1,412
481
2,733
Total
18,294
-5,993
481
12,783
OTHER TRANSACTIONS, NOT RELATED
TO PAYMENT TRANSACTIONS
DEC 31, 2025
DEC 31, 2024
Adjustement related to
share incentives
344
471
Other adjustements
925
493
Total
1,269
963
Other adjustements
Cash portion of share incentives
-72
-71
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-367": { "value": "
23) Commitments and contingent liabilities
The company has mortgages given as security on com-
pany assets worth EUR 91,000,000 and pledged subsidi-
ary shares worth EUR 6,200,000.
Minimum lease payments not recognized in the balance
sheet payable on the basis of other non-cancelable
leases:
DEC 31, 2025
DEC 31, 2024
Within 1 year
33
90
In more than 1 and no
more than 5 years
10
23
Total
43
113
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-368": { "value": "23) Commitments and contingent liabilities The company has mortgages given as security on com- pany assets worth EUR 91,000,000 and pledged subsidi- ary shares worth EUR 6,200,000. Minimum lease payments not recognized in the balance sheet payable on the basis of other non-cancelable leases:
DEC 31, 2025
DEC 31, 2024
Within 1 year
33
90
In more than 1 and no
more than 5 years
10
23
Total
43
113
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-369": { "value": "23) Commitments and contingent liabilities The company has mortgages given as security on com- pany assets worth EUR 91,000,000 and pledged subsidi- ary shares worth EUR 6,200,000. Minimum lease payments not recognized in the balance sheet payable on the basis of other non-cancelable leases:
DEC 31, 2025
DEC 31, 2024
Within 1 year
33
90
In more than 1 and no
more than 5 years
10
23
Total
43
113
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-370": { "value": "24) Acquired businesses Purchases in the financial period 2025 The Group did not acquire any new businesses during the financial period 2025. Purchases in the financial period 2024 The Group completed the acquisition of the entire share capital of the Dutch company Thirona Retina B.V. on 20 August 2024", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-371": { "value": "
25) Related parties and remuneration of management
PARENT AND SUBSIDIARY RELATIONSHIPS OF THE GROUP
DOMICILE
HOLDING
Parent company Revenio Group Corporation
Vantaa
Icare Finland Oy
Helsinki
100%
Icare USA Inc
Missouri
100%
CenterVue S.p.A
Padua
100%
Revenio Italy S.R.L
Milan
100%
Revenio Australia Pty Ltd
Melbourne
100%
Icare World Australia Pty Ltd
Melbourne
100%
China iCare Medical Technology Co. Ltd
Shanghai
100%
Thirona Retina B.V.
Nijmegen
100%
All Group companies are consolidated in the parent company\u2019s consolidated financial statements.
JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
EMPLOYMENT BENEFITS FOR MANAGEMENT 2025 2024
Management includes the Board and
the Group's Management Team
Salaries and other short-term employment benefits
2,467
1,988
Other long-term benefits
70
69
Pension costs
285
251
Total
2,822
2,307
Expenses arising from incentive programs are recognized as provisions in the financial statements of the year
of their determination and are presented under Related party transactions in the financial period during which
the Board of Directors decides on their payment. The CEO is covered by group pension insurance and medical
expenses insurance in addition to statutory pension cover. The supplementary pension is contribution-based,
with the amount paid being EUR 1,000 per month.
SALARIES AND REMUNERATIONS OF THE MEMBERS OF JAN 1\u2013DEC 31, JAN 1\u2013DEC 31,
THE BOARD OF DIRECTORS AND THE CEO: 2025 2024
CEO Toijala Jouni
480
288
Chair of the Board Nielsen Arne Boye
96
89
Board member Sherif Riad
44
43
Board member Sundell Ann-Christine
44
45
Board member Tammela Pekka
64
61
Board member \u00d6stman Bill
70
66
Board member Anat Loewenstein
37
0
Board member Heli Lindfors
44
0
Total
878
592
Board members will be paid remuneration for the term of office ending at the 2026 Annual General Meeting as follows: Chairman of the Board is entitled to an annual emolument of EUR 60,000, possible deputy chair of the Board of Directors is enti- tled to an annual emolument of EUR 45,000, the Board Members are entitled to an annual emolument of EUR 30,000, the chair of the Audit Committee is entitled to an annual emolument of EUR 20,000, the chair of the Nomination and Remuneration Committee is entitled to an annual emolument of EUR 10,000, and the members of the Board Committees are entitled to an annual emolument of EUR 5,000. The atten- dance allowance of EUR 1,000 is to be paid for Chair of the Board or Board Committee Chairs per Board or Committee meeting and EUR 600 per short teleconference, Board members EUR 600 for Board and Board Committee meetings and EUR 300 for short teleconferences per meeting, yet so that the aforementioned attendance allowance for the Board and Board Committee meetings for Board and Committee chairs who live outside of Finland and travel to Finland for the meeting is EUR 2,000 and the aforementioned attendance allowance for the Board and Board Committee meetings for members is EUR 1,200. There are three share-based long-term incentive schemes as part of the company\u2019s remuneration program for the Revenio Group Corporation key personnel. The com- pany\u2019s Board of Directors has also decided on two restricted share-based incentive schemes. The incentive schemes are described in Note 5 Share-based payments. The members of the Board of Directors are not covered by share-based incentive systems. During the financial period, no credit loss provisions or expenses have been recognized for lost or uncertain related party transactions", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-372": { "value": "
PARENT AND SUBSIDIARY RELATIONSHIPS OF THE GROUP
DOMICILE
HOLDING
Parent company Revenio Group Corporation
Vantaa
Icare Finland Oy
Helsinki
100%
Icare USA Inc
Missouri
100%
CenterVue S.p.A
Padua
100%
Revenio Italy S.R.L
Milan
100%
Revenio Australia Pty Ltd
Melbourne
100%
Icare World Australia Pty Ltd
Melbourne
100%
China iCare Medical Technology Co. Ltd
Shanghai
100%
Thirona Retina B.V.
Nijmegen
100%
All Group companies are consolidated in the parent company\u2019s consolidated financial statements", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-373": { "value": "
PARENT AND SUBSIDIARY RELATIONSHIPS OF THE GROUP
DOMICILE
HOLDING
Parent company Revenio Group Corporation
Vantaa
Icare Finland Oy
Helsinki
100%
Icare USA Inc
Missouri
100%
CenterVue S.p.A
Padua
100%
Revenio Italy S.R.L
Milan
100%
Revenio Australia Pty Ltd
Melbourne
100%
Icare World Australia Pty Ltd
Melbourne
100%
China iCare Medical Technology Co. Ltd
Shanghai
100%
Thirona Retina B.V.
Nijmegen
100%
All Group companies are consolidated in the parent company\u2019s consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-374": { "value": "Expenses arising from incentive programs are recognized as provisions in the financial statements of the year of their determination and are presented under Related party transactions in the financial period during which the Board of Directors decides on their payment. The CEO is covered by group pension insurance and medical expenses insurance in addition to statutory pension cover. The supplementary pension is contribution-based, with the amount paid being EUR 1,000 per month. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-375": { "value": "
26) Events after the financial period
There has not been any material events after the financial period.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-376": { "value": "
27) Published new and amended IFRS standards that are
not yet in force
The Group has not adopted the following new and amended IFRS standards that
have been published but have not yet entered into force.
Classification and measurement of
Amendments to IFRS 9 and IFRS 7
financial instruments
Contracts Referencing Nature-dependent
Amendments to IFRS 9 and IFRS 7
Electricity
Annual Improvements to IFRS
Volume 11
Accounting Standards
IFRS 18
Presentation and Disclosures in
Financial Statements
Subsidiaries without Public
IFRS 19
Accountability: Disclosures*
Translation to a Hyperinflationary
Amendments to IAS 21
Presentation Currency*
*) The new or amended IFRS standard had not been approved for application in the
EU on the date when these financial statements were approved for publication.
The Group will adopt these new and amended standards and interpretations, when
they become effective and are endorsed by the EU. Management does not expect
these to havea material impact on the Group's financial statements in future re-
porting periods.
IFRS 18 sets out new requirements for presentation and disclosures in financial
statements and will replace IAS 1 Presentation of Financial Statements. The new
requirements include:
\u2022 Presentation of specified categories and defined subtotals
in the income statement
\u2022 Mandatory disclosures for management-defined performance
measures in the notes to the financial statements
\u2022 Enhanced guidance on aggregation and disaggregation of financial
information across primary statements and notes
IFRS 18 also makes consequential amendments to other accounting standards,
including IAS 7 Statement of Cash Flows, IAS 33 Earnings per Share and IAS 34
Interim Financial statements.
IFRS 18 will not impact the recognition or measurement of items in the financial
statements. The Group expects that IFRS 18 will have some impact on the pre-
sentation of financial information. The Group will apply the new standard from its
effective date of 1 January 2027. Retrospective application is required, and therefore
the comparative information for the financial year ending 31 December 2026 will be
restated in accordance with IFRS 18.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:743700I27E0FWSXLKK04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }