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"2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "MAR:ReserveForInvestedUnrestrictedEquityMember", "unit": "iso4217:EUR" } }, "f1__s4__6__25": { "value": "-9000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember", "unit": "iso4217:EUR" } }, "f1__s4__7__25": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "f1__s4__8__25": { "value": "-581000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EUR" } }, "f1__s4__9__25": { "value": "-10580000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "f1__s4__10__25": { "value": "-1977000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s6__6__131": { "value": "Accounting principles for the consolidated financial statementsMartela GroupMartela Corporation supplies ergonomic and innovative furniture solutions and provides interior planning services.The Group\u2019s parent company is Martela Oyj, a Finnish public limited company domiciled in Espoo,street address Miestentie 1, 02150 Espoo. The company\u2019s A shares are listed on Nasdaq Helsinki.The Group\u2019s financial statements are available online at Martela\u2019s home pages www.martela.com.These financial statements were authorized for issue by the Board of Directors of Martela Oyj on February 24, 2026. The Finnish Limited Liability Companies Act permits the shareholders to approve or reject the financial statements in the general meeting that is held after publishing the financial statements. As well, the general meeting has a possibility to amend the financial statements.BASIS OF PREPARATIONMartela\u2019s consolidated financial statements are prepared in accordance with the International Financial Reporting Standards (IFRS) as on December 31, 2025. As referred to in the Finnish Accounting Act and in ordinances issued pursuant to the provisions of this Act, the International Financial Reporting Standards refer to the standards and their interpretations adopted in accordance with the procedure laid down in Regulation (EC) No 1606/2002 of the EU. The notes to the consolidated financial statements also conform with additional requirements of the Finnish accounting and company legislation.The consolidated financial statements are presented in thousands of euros and have been prepared on the historical cost basis except as disclosed in the accounting policies. All presented figures have been rounded, which is why the sum of individual figures might deviate from the presented sum. The key financial indicators have been calculated using exact figures. Martela\u2019s consolidated financial statements cover the full calendar year, and this represents the financial period for the parent company and the Group companies.USE OF ESTIMATESThe preparation of the financial statements in conformity with IFRS requires Group management to make certain estimates and to use judgement when applying accounting policies. The section \u201cAccounting policies requiring management\u2019s judgement and key sources of estimation uncertainty\u201d refers to the judgements made by management and those financial statement items on which judgements have a significant effect.Principles of consolidationThe consolidated financial statements include the parent company, Martela Oyj, and all the subsidiaries in which the parent company controls, directly or indirectly, more than 50 per cent of the voting power of the shares, or otherwise has control. Martela is considered to be in control of a subsidiary when it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. Subsidiaries are included in the consolidated financial statements by using the acquisition method. The intra-group transactions, unrealised margins on intra-group deliveries, intra-group receivables and liabilities and profit distribution are eliminated.Items denominated in foreign currencyTransactions in foreign currencies are translated at the exchange rate prevailing on the date of the transaction \u2013 in practice, for transactions taking place within any given month, a rate is used that approximates the rate of the transaction date. At the end of the reporting period, the monetary assets and liabilities are translated into functional currencies at the exchange rate at the end of the reporting period. Exchange rate gains and losses related to business operations are treated as adjustments to the purchases and sales. Exchange rate gains and losses in financing are treated as adjustments to financial income and expenses.The statements of comprehensive income and cash flows of foreign subsidiaries for the period are translated into euros at the average rates for the financial year, and the balance sheets at the average rates of the European Central Bank at the end of the reporting period. The translation of the profit or loss and comprehensive income for the period at different exchange rates in the statement of comprehensive income and in the balance sheet causes a translation difference which is recognised in other comprehensive income. The exchange rate differences arising from the elimination of the cost of the foreign subsidiaries and the exchange rate differences arising from the translation of post-acquisition equity are also recognised in other comprehensive income. Similar treatment is applied to intra-group non-current loans which in substance are equity and form a part of the net investment in the operation in question. When a subsidiary is disposed of, all or in part, the accumulated translation differences are reclassified to profit and loss as part of the gain or loss on disposal.Revenue recognition principlesFurniture is mainly delivered as installed at customer. The control of the furniture is transferred to the customer when the deliverables form the contract are fulfilled, i.e. the furniture is delivered and installed at customer and the customer has approved the delivery. The significant risks and rewards of ownership of the furniture is also transferred to the buyer through the approval of the delivery. Revenue from sold goods is recognised as the control of the goods is transferred to the buyer according to the agreement. The normal warranty for standard Martela produced products in normal use is five years and for other standard products two years.Consultative services consist of workshops and interviews for specification of the demands placed on the work environment and interior planning services. The deliverable is fulfilled and the control is transferred to the customer as the product of the service is delivered to the customer. Revenue from consultative services is recognised as the deliverable is fulfilled.In removals services the value of the service is received by the customer as Martela provides the service. In such cases the revenue is recognised over time. The removal services provided by Martela are mainly short in duration. In case a removal services project lasts for several months is the revenue recognised based on either invoicing of the achieved project milestones or based on actual work hours registered for the project.The transaction prices for the sold goods and services are defined for each deliverable on the sales orders and no variable considerations are in use. Martela does not have capitalized costs for obtaining or of fulfilling customer contracts. Sales receivables are typically due latest within two months from invoicing. The customer contracts do not include significant financing components provided by Martela.Revenue consists of income from customer contracts according to IFRS 15 and income from customer contracts that are classified as leases based on the contract contents, and are treated in accordance to IFRS 16.Leases in which substantially all the risks and rewards incidental to ownership of an asset remain with the lessor are classified as operative lease contracts and recognised as revenue in the statement of comprehensive income on a straight-line basis over the lease term. Employee benefitsPENSION LIABILITIESThe Group has arranged defined contribution plans and defined benefit plans for retirement. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. The Group has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. A defined benefit plan is a pension plan that is not a defined contribution plan. Contributions made to defined contribution plans are recognised in profit or loss as an expense as incurred. The obligations of defined benefit plans are calculated separately for each plan. The projected unit credit method is used in the calculation. Pension costs are recognised as an expense over the service period of personnel based on calculations performed by qualified actuaries. In calculating the present value of a pension obligation, the market yield of corporate high-grade bonds or the interest rate of government bonds are used as the discount rate. Their maturity corresponds to a significant extent with the maturity of the computed pension liability.Pension expenses (service cost in the period) and the net interest for the net debt related to the defined benefit pension plan are recognised through profit or loss. Pension expenses are included in employee benefit expenses. Items resulting from the remeasurement of the net debt (or net asset) related to the defined benefit plan are recorded in items of other comprehensive income in the financial period during which they emerge. These include actuarial gains and losses and returns on assets included in the plan, among other items. Past service costs are recognised in expenses through profit or loss on the earlier of the following dates: the date when the plan is amended or reduced, or the date when the entity recognises the reorganisation expenses related to this or the benefits related to the termination of the employment relationshipSHARE-BASED PAYMENTS In the Group\u2019s share-based incentive system, with vesting periods 2024, 2025 and 2026, payments are made in a combination of shares and cash. Share rewards are measured at fair value at the grant date and recognised as expenses over the vesting period. The vesting conditions are taken into account in the number of shares which are expected to vest by the end of the validity period. Measurements are adjusted at the end of each reporting period and the settlement is recognised under equity. The expense determined at the time of granting the share-based incentives is based on the Group\u2019s estimate of the number of shares which are expected to vest by the end of the vesting period. The assumed vesting takes account of the maximum incentive, the assumed achievement of non-market-based earnings targets and the reduction of persons participating the plan. The Group updates the estimate of the final number of shares at the end of each reporting period. Their impact on profit or loss is presented in the statement of comprehensive income under employment benefits expenses.Operating profit (loss)Operating profit is the Group\u2019s profit from operations before financial items and income taxes. Exchange rate differences arisen in the translation of trade receivables and payables denominated in foreign currencies are included in operating profit. Income taxesThe taxes recognised in the consolidated statement of comprehensive income include current tax based on the taxable income of the Group companies for the financial year, taxes for previous years and the change in deferred taxes. For transactions and other events recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss (either in other comprehensive income or directly in equity), any related tax effects are also recognised either in other comprehensive income or directly in equity, respectively.Deferred tax assets and liabilities are recognised on temporary differences between the tax bases and IFRS carrying values of assets and liabilities in the financial statements. A deferred tax asset is recognised only to the extent that it is probable thattaxable profit will be available against which it can be used. Deferred tax liabilities are recognised to the full extent in the balance sheet. Deferred taxes are measured by using the tax rates enacted or substantively enacted by the end of the reporting period.Intangible assetsGOODWILLGoodwill resulting from business combinations represents the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Goodwill is tested annually or more frequently if there are indications that the value might be impaired. Testing is performed at least at the end of each financial year. For this purpose goodwill is allocated to cash generating units. An impairment loss is recognised whenever the carrying amount of cash-generating unit exceeds the recoverable amount. Impairment losses are recognised in the comprehensive income statement. An impairment loss in respect of goodwill is never reversed.RESEARCH AND DEVELOPMENTResearch and development is active and continuous in the Group and if individual development projects are of such a scope in relation to operations and if the capitalization criteria are fulfilled these projects are capitalized. Research expenditure is recognised as an expense when incurred. R&D-related equipment is capitalised in machinery and equipment. There has been no development costs that met the capitalization criteria during the financial year.OTHER INTANGIBLE ASSETSAn intangible asset is initially capitalized in the balance sheet at cost if the cost can be measured reliably and it is probable that the expected future economic benefits that are attributable to the asset will flow to the Group. Other intangible assets include software licences, IT-programmes, patents and other corresponding rights. Patents, licences and other rights are measured at historical cost, less amortisation and any impairment.The useful lives of intangible assets are as follows:Licences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u20135 yearsIT-programmes \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u201310 yearsCustomer ship \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 4 yearsBrands \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 6 yearsPatents and other corresponding rights \u2026\u2026\u2026 10 yearsAmortisation is recognised using the straight-line method.Tangible assetsLand, buildings, machinery and equipment constitute the majority of tangible assets. They are measured in the balance sheet at historical cost, less accumulated depreciation and any impairment. When a part of an item of property, plant and equipment (accounted for as a separate asset) is renewed, the expenditure related to the new item is capitalised and the possibly remaining balance sheet value removed from the balance sheet. Other expenditure arising later is capitalised only when future economic benefits will flow to the Group. Other expenditure for repairs or maintenance is expensed when it is incurred. Those borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset.Depreciation is calculated on a straight-line basis over the estimated useful life of the asset. A tangible asset once classified as held for sale is not depreciated. Land is not depreciated. The estimated depreciation periods are as follows:Buildings \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 15\u201330 yearsMachinery and equipment \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u20138 yearsThe residual values and useful lives of tangible assets are reviewed at least at each financial year-end and, if necessary, are adjusted to reflect changes in the expected future economic benefits.Gains and losses from the sale or disposal of tangible assets are recognised in profit and loss and presented under other operating income or other operating expenses.IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETSThe carrying amounts of assets are assessed at the end of each reporting period to observe whether there are any indications that an asset may be impaired. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income. If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss. LeasesMartela\u2019s lease contracts consist mainly of office spaces, cars and IT-equipment. The lease contracts of cars and IT-equipment are time limited whereas the contracts for office spaces are open ended as well as time limited. The lease contracts do not include variable lease payments. Lease agreements, for which the lease period is beyond 12 months, are according to IFRS 16 recognised on the balance sheet as a right-of-use assets and lease liabilities. The right-of-use assets decreased with the accumulated depreciations are recognised as tangible assets. The right-of-use assets are depreciated over the lease period or an estimated period if longer. Estimated rental periods, are used for lease agreements of indefinite duration. The estimated rental periods are 2 years for rented offices and sales facilities and 1 year for warehouses. Martela applies the exemptions to IFRS 16 and does not apply IFRS 16 to short-term leases for which the lease term ends within 12 months and leases of low-value assets, which are not offices or warehouses in use by Martela. The payments for these are recognised as equal instalments over the rental period in the consolidated statement of comprehensive income.The lease liabilities have been discounted at the borrowing rate. Company also operates as lessor of furniture. Accounting principles of these are described under revenue recognition principles. InventoriesInventories are measured at the lower of cost and net realisable value. The value of inventories is determined by using weighted average purchase prices and it includes all direct expenditure incurred by acquiring the inventories and also a part of the production overhead costs. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventory value includes adjustments caused by obsolescence.Financial assetsGroup\u2019s financial assets are classified into the following groups: financial assets at fair value through profit or loss, financial assets at fair value through other comprehensive income and financial assets measured at amortised costs. The classification depends on the purpose of acquiring the financial assets, and they are classified at the time of initial acquisition. All purchases and sales of financial assets are recognised and derecognised on the trade date. The Group derecognises financial assets when it has lost its right to receive the cash flows or when it has transferred substantially all the risks and rewards to an external party. Financial assets measured at amortised costs include assets that are held in a business model whose object is achieved by holding the assets and collecting contractual cash flows until the due date. The cash flow from the assets consists of solely payments of principal and interest on the principal amount outstanding. They are originally recognised at fair value and subsequently measured at amortised cost. The group recognises a deduction in the financial assets recognised at amortised cost based on expected credit losses. These assets are included in either current or non-current financial assets (they are included in the latter if they mature over 12 months later). The category includes loan, trade and other receivables that are not derivatives. Cash and cash equivalents comprise cash in hand, in banks and in demand bank deposits, as well as other current, very liquid investments. Items qualifying as cash and cash equivalents have original maturities of three months or less from the date of acquisition.IMPAIRMENT OF FINANCIAL ASSETSAt the end of each reporting period, the Group assesses whether objective evidence exists of the impairment of an individual financial asset or a group of financial assets. Impairment will be recognised through profit or loss.A simplified model according to IFRS 9 is used in assessing the expected credit losses on trade receivables: credit losses are recognised to an amount that represents the expected credit losses for the full lifetime. The expected credit losses are assessed based on historical information on credit losses and on the information on the future financial circumstances available on the review date.FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.Share capitalOutstanding ordinary shares are shown as share capital. The share capital consists of K and A series shares. The shares of both series have identical dividend rights but K series shares confer 20 votes and A series shares 1 vote at general meetings of shareholders. Expenses related to the issuance and acquisition of own equity instruments are presented as deductions from equity. If Martela Oyj buys back its own equity instruments, their cost is deducted from equity.DIVIDENDSDividends proposed by the Board of Directors are not recorded in the financial statements but the related liability is only recognised when approved by a general meeting of shareholders.ProvisionsA provision is recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that on outflow of economic benefits will be required to settle the obligation and the amount can be estimated reliably. The amount recognised as a provision is equal to the best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyIn preparing the financial statements it is necessary to make forward-looking estimates and assumptions which may not, in fact, turn out to be true. In addition, it is necessary to use judgement in applying accounting policies to the financial statements. The foremost estimates concern the utilisation of deferred tax assets against future taxable income and the assumptions used in the impairment testing. Other estimates requiring management\u2019s judgement mainly concerns the amount of non-marketable inventories, impairment of trade receivables, the amount of guarantee provisions and the definition of the lease period in lease contracts of indefinite duration under IFRS 16. Estimates and assumptions are based on management\u2019s current best knowledge at the end of the reporting period, reflecting historical experience and other reasonable assumptions.Going concern assumptionThe financial statements for the financial year 2025 have been prepared on a going concern basis, which assumes that Martela will be able to meet its liabilities and obligations arising from its operations in the foreseeable future as part of its normal business operations. When assessing the going concern assumption, Martela\u2019s management has taken into account the uncertainties and risks related to the business environment, the company\u2019s available funding sources, short-term adaptation measures available to management, and the cash flow forecasts of the various group companies\u2019 operations over the next 12 months. The company\u2019s long-term and short-term financial liabilities are mainly deferred lease commitments, which are amortized in monthly rent payments and do not involve any covenants or other maturity terms. The company\u2019s most significant lease agreements are long-term.The business environment has been extremely challenging in recent years, and as a result, the group\u2019s liquidity situation has tightened, particularly in the second half of 2024 and to some extent during 2025. The risk related to liquidity is managed, among other things, by adjusting costs and increasing operational efficiency. In addition, the aim is to increase product margins as much as possible without reducing the total volume of turnover. In addition, the aim is to accelerate the turnover rate of working capital, for example by reducing inventory levels and increasing the invoicing frequency through advance invoicing. The company utilizes certain financing solutions to maintain short-term liquidity. It is possible that the terms of these financing solutions may deteriorate, which could negatively impact the company\u2019s short-term liquidity. The company is also exploring opportunities for using new sources of financing. The company has implemented structural adjustments and efficiency measures in the early part of 2024, whose effects were fully realized in 2025. In addition, new structural adjustment and efficiency measures implemented in early 2025 improved the company\u2019s cost efficiency in 2025, and their impact will continue into 2026. Furthermore, the company carried out smaller-scale cost-saving measures in second half of 2025, and their effects will carry on into 2026. In addition, the Board of Directors and the management have identified new efficiency, and operational as well as administrative saving measures in late 2025 and early 2026, which are to be implemented in the early part of 2026. Some of these actions are also targeting to decrease the funds tied to working capital. Furthermore, the company has identified and preparing structural changes, which are improving the short-term liquidity. The above mentioned actions are improving the company\u2019s cash flow and liquidity situation during 2026. The assumption of going concern involves mainly uncertainties arising from the previously mentioned unfavorable market conditions and weak profitability, which have significantly decreased the company\u2019s liquidity. Despite the challenging situation, Martela\u2019s Board of Directors and the management assess that the risks related to liquidity are manageable through actions already taken, planned, and available to the management. In the opinion of the company\u2019s management and Board of Directors, the 2025 financial statements do not involve uncertainty regarding the going concern assumption in accordance with the IFRS standard. If the development proceeds worse than expected, management may need to revise its assumption regarding the going concern. Impairment testingThe carrying amounts of non-current assets are assessed at the end of each reporting period to observe whether there are any indications that the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. Value in use is calculated based on discounted forecast cash flows. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income.If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss. Goodwill is tested for impairment annually regardless of whether there is any indication of impairment. An impairment loss in respect of goodwill is never reversed. (Note 10)The recoverable amounts of cash generating units have been determined using calculations based on value in use. In the calculations, forecast cash flows are based on financial plans approved by management, covering a period of five years. The central assumptions concern development of growth and profitability. The cash flows beyond the five-year period are estimated based on 1,5 per cent growth.Deferred tax receivablesThe prerequisites for recognition of deferred tax receivables are assessed at the end of each reporting period. Assumptions made by the managers of the Group companies on taxable income in future financial periods have been taken into account when evaluating the amount of deferred tax assets. Various internal and external factors can have a positive or negative effect on deferred tax assets. These include restructuring in the Group, amendments to tax laws (such as changes to tax rates or a change to the period of utilisation of confirmed deductible tax losses) and changes to the interpretations of tax regulations. Deferred tax assets recognised in an earlier reporting period are recognised in expenses in the consolidated statement of comprehensive income if the unit in question is not expected to accumulate sufficient taxable income to be able to utilise the temporary differences, such as confirmed tax losses, on which the deferred tax assets are based.Deferred tax assets are not recorded for taxation losses in subsidiaries.Financial Statement prepared in ESEF FormatFinancial Statements in Annual Report are prepared in ESEF format, in which it is marked up with XBRL tags according to ESEF taxonomy. The machine readable material is audited.New and amended IFRS-standards and interpretations effective from 2025 onwardsIn 2025 and thereafter, the Group has adopted the following new and revised standards and interpretations issued by the IASB:IAS 21 Lack of Exchangeability \u2013 The Amend-ments introduce requirements to assess when a currency is exchangeable into another currency and when it is not. The Amendments require an entity to estimate the spot exchange rate when it concludes that a currency is not exchangeable into another currency.The amendments did not have any significant impact on the consolidated financial statements.NEW IFRS STANDARDS, AMENDMENTS TO STANDARDS AND IFRIC INTERPRETATIONS THAT HAVE NOT YET BEEN IMPLEMENTEDIFRS 9 and IFRS 7 \u2013 Amendments to the Classification and Measurement of Financial Instruments. The amendments include a change to the requirements for derecognition of financial liabilities settled through electronic payment systems. There is also a clarification regarding the performance of the SPPI test and a change to the criteria for repayment security and the criteria for contractually linked instruments.IFRS 9 and IFRS 7 \u2013 Electricity-related agreements. The amendments aim to improve the presentation of information about the economic effects of electricity-related agreements that are structured as power purchase agreements.IFRS19 A new standard that is intended to allow qualifying subsidiaries as defined by the standard to apply a reduced number of IFRS disclosure requirements.The new IFRS standards, changes to standards and IFRIC interpretations listed above that come into force on or after 1 January 2026 are not estimated to have a material impact on the group.The IFRS18 Information presented in the financialstatements standard may have a significant impact on the information presented in the group\u2019s financialstatements in the future.Events after the end of the financial yearThere are no other significant events to report after the period from January to December 2025, and operations have continued as planned.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__15": { "value": "Martela GroupMartela Corporation supplies ergonomic and innovative furniture solutions and provides interior planning services.The Group\u2019s parent company is Martela Oyj, a Finnish public limited company domiciled in Espoo,street address Miestentie 1, 02150 Espoo. The company\u2019s A shares are listed on Nasdaq Helsinki.The Group\u2019s financial statements are available online at Martela\u2019s home pages www.martela.com.These financial statements were authorized for issue by the Board of Directors of Martela Oyj on February 24, 2026. The Finnish Limited Liability Companies Act permits the shareholders to approve or reject the financial statements in the general meeting that is held after publishing the financial statements. As well, the general meeting has a possibility to amend the financial statements.BASIS OF PREPARATIONMartela\u2019s consolidated financial statements are prepared in accordance with the International Financial Reporting Standards (IFRS) as on December 31, 2025. As referred to in the Finnish Accounting Act and in ordinances issued pursuant to the provisions of this Act, the International Financial Reporting Standards refer to the standards and their interpretations adopted in accordance with the procedure laid down in Regulation (EC) No 1606/2002 of the EU. The notes to the consolidated financial statements also conform with additional requirements of the Finnish accounting and company legislation.The consolidated financial statements are presented in thousands of euros and have been prepared on the historical cost basis except as disclosed in the accounting policies. All presented figures have been rounded, which is why the sum of individual figures might deviate from the presented sum. The key financial indicators have been calculated using exact figures. Martela\u2019s consolidated financial statements cover the full calendar year, and this represents the financial period for the parent company and the Group companies.USE OF ESTIMATESThe preparation of the financial statements in conformity with IFRS requires Group management to make certain estimates and to use judgement when applying accounting policies. The section \u201cAccounting policies requiring management\u2019s judgement and key sources of estimation uncertainty\u201d refers to the judgements made by management and those financial statement items on which judgements have a significant effect.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__5": { "value": "Martela Corporation supplies ergonomic and innovative furniture solutions and provides interior planning services.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__8": { "value": "Martela Oyj", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__7": { "value": "Martela Oyj", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__6": { "value": "Martela Oyj", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__9": { "value": "a Finnish", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__11": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__12": { "value": "Espoo", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__10": { "value": "Espoo", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__13": { "value": "Miestentie 1, 02150 Espoo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__14": { "value": "These financial statements were authorized for issue by the Board of Directors of Martela Oyj on February 24, 2026. The Finnish Limited Liability Companies Act permits the shareholders to approve or reject the financial statements in the general meeting that is held after publishing the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__17": { "value": "BASIS OF PREPARATIONMartela\u2019s consolidated financial statements are prepared in accordance with the International Financial Reporting Standards (IFRS) as on December 31, 2025. As referred to in the Finnish Accounting Act and in ordinances issued pursuant to the provisions of this Act, the International Financial Reporting Standards refer to the standards and their interpretations adopted in accordance with the procedure laid down in Regulation (EC) No 1606/2002 of the EU. The notes to the consolidated financial statements also conform with additional requirements of the Finnish accounting and company legislation.The consolidated financial statements are presented in thousands of euros and have been prepared on the historical cost basis except as disclosed in the accounting policies. All presented figures have been rounded, which is why the sum of individual figures might deviate from the presented sum. The key financial indicators have been calculated using exact figures. Martela\u2019s consolidated financial statements cover the full calendar year, and this represents the financial period for the parent company and the Group companies.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__16": { "value": "BASIS OF PREPARATIONMartela\u2019s consolidated financial statements are prepared in accordance with the International Financial Reporting Standards (IFRS) as on December 31, 2025. As referred to in the Finnish Accounting Act and in ordinances issued pursuant to the provisions of this Act, the International Financial Reporting Standards refer to the standards and their interpretations adopted in accordance with the procedure laid down in Regulation (EC) No 1606/2002 of the EU. The notes to the consolidated financial statements also conform with additional requirements of the Finnish accounting and company legislation.The consolidated financial statements are presented in thousands of euros and have been prepared on the historical cost basis except as disclosed in the accounting policies. All presented figures have been rounded, which is why the sum of individual figures might deviate from the presented sum. The key financial indicators have been calculated using exact figures. Martela\u2019s consolidated financial statements cover the full calendar year, and this represents the financial period for the parent company and the Group companies.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__20": { "value": "Principles of consolidationThe consolidated financial statements include the parent company, Martela Oyj, and all the subsidiaries in which the parent company controls, directly or indirectly, more than 50 per cent of the voting power of the shares, or otherwise has control. Martela is considered to be in control of a subsidiary when it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. Subsidiaries are included in the consolidated financial statements by using the acquisition method. The intra-group transactions, unrealised margins on intra-group deliveries, intra-group receivables and liabilities and profit distribution are eliminated.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__19": { "value": "Principles of consolidationThe consolidated financial statements include the parent company, Martela Oyj, and all the subsidiaries in which the parent company controls, directly or indirectly, more than 50 per cent of the voting power of the shares, or otherwise has control. Martela is considered to be in control of a subsidiary when it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. Subsidiaries are included in the consolidated financial statements by using the acquisition method. The intra-group transactions, unrealised margins on intra-group deliveries, intra-group receivables and liabilities and profit distribution are eliminated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__18-1": { "value": "Principles of consolidationThe consolidated financial statements include the parent company, Martela Oyj, and all the subsidiaries in which the parent company controls, directly or indirectly, more than 50 per cent of the voting power of the shares, or otherwise has control. Martela is considered to be in control of a subsidiary when it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. Subsidiaries are included in the consolidated financial statements by using the acquisition method. The intra-group transactions, unrealised margins on intra-group deliveries, intra-group receivables and liabilities and profit distribution are eliminated.GOODWILLGoodwill resulting from business combinations represents the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Goodwill is tested annually or more frequently if there are indications that the value might be impaired. Testing is performed at least at the end of each financial year. For this purpose goodwill is allocated to cash generating units. An impairment loss is recognised whenever the carrying amount of cash-generating unit exceeds the recoverable amount. Impairment losses are recognised in the comprehensive income statement. An impairment loss in respect of goodwill is never reversed.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__21": { "value": "Items denominated in foreign currencyTransactions in foreign currencies are translated at the exchange rate prevailing on the date of the transaction \u2013 in practice, for transactions taking place within any given month, a rate is used that approximates the rate of the transaction date. At the end of the reporting period, the monetary assets and liabilities are translated into functional currencies at the exchange rate at the end of the reporting period. Exchange rate gains and losses related to business operations are treated as adjustments to the purchases and sales. Exchange rate gains and losses in financing are treated as adjustments to financial income and expenses.The statements of comprehensive income and cash flows of foreign subsidiaries for the period are translated into euros at the average rates for the financial year, and the balance sheets at the average rates of the European Central Bank at the end of the reporting period. The translation of the profit or loss and comprehensive income for the period at different exchange rates in the statement of comprehensive income and in the balance sheet causes a translation difference which is recognised in other comprehensive income. The exchange rate differences arising from the elimination of the cost of the foreign subsidiaries and the exchange rate differences arising from the translation of post-acquisition equity are also recognised in other comprehensive income. Similar treatment is applied to intra-group non-current loans which in substance are equity and form a part of the net investment in the operation in question. When a subsidiary is disposed of, all or in part, the accumulated translation differences are reclassified to profit and loss as part of the gain or loss on disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__22": { "value": "Revenue recognition principlesFurniture is mainly delivered as installed at customer. The control of the furniture is transferred to the customer when the deliverables form the contract are fulfilled, i.e. the furniture is delivered and installed at customer and the customer has approved the delivery. The significant risks and rewards of ownership of the furniture is also transferred to the buyer through the approval of the delivery. Revenue from sold goods is recognised as the control of the goods is transferred to the buyer according to the agreement. The normal warranty for standard Martela produced products in normal use is five years and for other standard products two years.Consultative services consist of workshops and interviews for specification of the demands placed on the work environment and interior planning services. The deliverable is fulfilled and the control is transferred to the customer as the product of the service is delivered to the customer. Revenue from consultative services is recognised as the deliverable is fulfilled.In removals services the value of the service is received by the customer as Martela provides the service. In such cases the revenue is recognised over time. The removal services provided by Martela are mainly short in duration. In case a removal services project lasts for several months is the revenue recognised based on either invoicing of the achieved project milestones or based on actual work hours registered for the project.The transaction prices for the sold goods and services are defined for each deliverable on the sales orders and no variable considerations are in use. Martela does not have capitalized costs for obtaining or of fulfilling customer contracts. Sales receivables are typically due latest within two months from invoicing. The customer contracts do not include significant financing components provided by Martela.Revenue consists of income from customer contracts according to IFRS 15 and income from customer contracts that are classified as leases based on the contract contents, and are treated in accordance to IFRS 16.Leases in which substantially all the risks and rewards incidental to ownership of an asset remain with the lessor are classified as operative lease contracts and recognised as revenue in the statement of comprehensive income on a straight-line basis over the lease term.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__23": { "value": "PENSION LIABILITIESThe Group has arranged defined contribution plans and defined benefit plans for retirement. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. The Group has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. A defined benefit plan is a pension plan that is not a defined contribution plan. Contributions made to defined contribution plans are recognised in profit or loss as an expense as incurred. The obligations of defined benefit plans are calculated separately for each plan. The projected unit credit method is used in the calculation. Pension costs are recognised as an expense over the service period of personnel based on calculations performed by qualified actuaries. In calculating the present value of a pension obligation, the market yield of corporate high-grade bonds or the interest rate of government bonds are used as the discount rate. Their maturity corresponds to a significant extent with the maturity of the computed pension liability.Pension expenses (service cost in the period) and the net interest for the net debt related to the defined benefit pension plan are recognised through profit or loss. Pension expenses are included in employee benefit expenses. Items resulting from the remeasurement of the net debt (or net asset) related to the defined benefit plan are recorded in items of other comprehensive income in the financial period during which they emerge. These include actuarial gains and losses and returns on assets included in the plan, among other items. Past service costs are recognised in expenses through profit or loss on the earlier of the following dates: the date when the plan is amended or reduced, or the date when the entity recognises the reorganisation expenses related to this or the benefits related to the termination of the employment relationship", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__24": { "value": "SHARE-BASED PAYMENTS In the Group\u2019s share-based incentive system, with vesting periods 2024, 2025 and 2026, payments are made in a combination of shares and cash. Share rewards are measured at fair value at the grant date and recognised as expenses over the vesting period. The vesting conditions are taken into account in the number of shares which are expected to vest by the end of the validity period. Measurements are adjusted at the end of each reporting period and the settlement is recognised under equity. The expense determined at the time of granting the share-based incentives is based on the Group\u2019s estimate of the number of shares which are expected to vest by the end of the vesting period. The assumed vesting takes account of the maximum incentive, the assumed achievement of non-market-based earnings targets and the reduction of persons participating the plan. The Group updates the estimate of the final number of shares at the end of each reporting period. Their impact on profit or loss is presented in the statement of comprehensive income under employment benefits expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__25": { "value": "Income taxesThe taxes recognised in the consolidated statement of comprehensive income include current tax based on the taxable income of the Group companies for the financial year, taxes for previous years and the change in deferred taxes. For transactions and other events recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss (either in other comprehensive income or directly in equity), any related tax effects are also recognised either in other comprehensive income or directly in equity, respectively.Deferred tax assets and liabilities are recognised on temporary differences between the tax bases and IFRS carrying values of assets and liabilities in the financial statements. A deferred tax asset is recognised only to the extent that it is probable thattaxable profit will be available against which it can be used. Deferred tax liabilities are recognised to the full extent in the balance sheet. Deferred taxes are measured by using the tax rates enacted or substantively enacted by the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__26": { "value": "Intangible assetsGOODWILLGoodwill resulting from business combinations represents the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Goodwill is tested annually or more frequently if there are indications that the value might be impaired. Testing is performed at least at the end of each financial year. For this purpose goodwill is allocated to cash generating units. An impairment loss is recognised whenever the carrying amount of cash-generating unit exceeds the recoverable amount. Impairment losses are recognised in the comprehensive income statement. An impairment loss in respect of goodwill is never reversed.RESEARCH AND DEVELOPMENTResearch and development is active and continuous in the Group and if individual development projects are of such a scope in relation to operations and if the capitalization criteria are fulfilled these projects are capitalized. Research expenditure is recognised as an expense when incurred. R&D-related equipment is capitalised in machinery and equipment. There has been no development costs that met the capitalization criteria during the financial year.OTHER INTANGIBLE ASSETSAn intangible asset is initially capitalized in the balance sheet at cost if the cost can be measured reliably and it is probable that the expected future economic benefits that are attributable to the asset will flow to the Group. Other intangible assets include software licences, IT-programmes, patents and other corresponding rights. Patents, licences and other rights are measured at historical cost, less amortisation and any impairment.The useful lives of intangible assets are as follows:Licences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u20135 yearsIT-programmes \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u201310 yearsCustomer ship \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 4 yearsBrands \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 6 yearsPatents and other corresponding rights \u2026\u2026\u2026 10 yearsAmortisation is recognised using the straight-line method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__28": { "value": "GOODWILLGoodwill resulting from business combinations represents the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Goodwill is tested annually or more frequently if there are indications that the value might be impaired. Testing is performed at least at the end of each financial year. For this purpose goodwill is allocated to cash generating units. An impairment loss is recognised whenever the carrying amount of cash-generating unit exceeds the recoverable amount. Impairment losses are recognised in the comprehensive income statement. An impairment loss in respect of goodwill is never reversed.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__29": { "value": "RESEARCH AND DEVELOPMENTResearch and development is active and continuous in the Group and if individual development projects are of such a scope in relation to operations and if the capitalization criteria are fulfilled these projects are capitalized. Research expenditure is recognised as an expense when incurred. R&D-related equipment is capitalised in machinery and equipment. There has been no development costs that met the capitalization criteria during the financial year.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__30": { "value": "OTHER INTANGIBLE ASSETSAn intangible asset is initially capitalized in the balance sheet at cost if the cost can be measured reliably and it is probable that the expected future economic benefits that are attributable to the asset will flow to the Group. Other intangible assets include software licences, IT-programmes, patents and other corresponding rights. Patents, licences and other rights are measured at historical cost, less amortisation and any impairment.The useful lives of intangible assets are as follows:Licences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u20135 yearsIT-programmes \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u201310 yearsCustomer ship \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 4 yearsBrands \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 6 yearsPatents and other corresponding rights \u2026\u2026\u2026 10 yearsAmortisation is recognised using the straight-line method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__31": { "value": "Tangible assetsLand, buildings, machinery and equipment constitute the majority of tangible assets. They are measured in the balance sheet at historical cost, less accumulated depreciation and any impairment. When a part of an item of property, plant and equipment (accounted for as a separate asset) is renewed, the expenditure related to the new item is capitalised and the possibly remaining balance sheet value removed from the balance sheet. Other expenditure arising later is capitalised only when future economic benefits will flow to the Group. Other expenditure for repairs or maintenance is expensed when it is incurred. Those borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset.Depreciation is calculated on a straight-line basis over the estimated useful life of the asset. A tangible asset once classified as held for sale is not depreciated. Land is not depreciated. The estimated depreciation periods are as follows:Buildings \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 15\u201330 yearsMachinery and equipment \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 3\u20138 yearsThe residual values and useful lives of tangible assets are reviewed at least at each financial year-end and, if necessary, are adjusted to reflect changes in the expected future economic benefits.Gains and losses from the sale or disposal of tangible assets are recognised in profit and loss and presented under other operating income or other operating expenses.IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETSThe carrying amounts of assets are assessed at the end of each reporting period to observe whether there are any indications that an asset may be impaired. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income. If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__33-1": { "value": "IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETSThe carrying amounts of assets are assessed at the end of each reporting period to observe whether there are any indications that an asset may be impaired. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income. If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss.Impairment testingThe carrying amounts of non-current assets are assessed at the end of each reporting period to observe whether there are any indications that the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. Value in use is calculated based on discounted forecast cash flows. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income.If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss. Goodwill is tested for impairment annually regardless of whether there is any indication of impairment. An impairment loss in respect of goodwill is never reversed. (Note 10)The recoverable amounts of cash generating units have been determined using calculations based on value in use. In the calculations, forecast cash flows are based on financial plans approved by management, covering a period of five years. The central assumptions concern development of growth and profitability. The cash flows beyond the five-year period are estimated based on 1,5 per cent growth.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__32-1": { "value": "IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETSThe carrying amounts of assets are assessed at the end of each reporting period to observe whether there are any indications that an asset may be impaired. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income. If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss.Impairment testingThe carrying amounts of non-current assets are assessed at the end of each reporting period to observe whether there are any indications that the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. If such indications exist, the recoverable amount of the asset will be estimated at the higher of its fair value less costs to sell and its value in use. Value in use is calculated based on discounted forecast cash flows. An impairment loss is recognised if the balance sheet value of an asset or a cash-generating unit exceeds the recoverable amount of it. Impairment losses are recognised in the statement of comprehensive income.If there are indications that impairment losses no longer exist or that they have diminished, the recoverable amount is estimated. An impairment loss previously recognised in the statement of comprehensive income is reversed if the estimates used in measuring the recoverable income have changed. However, an impairment loss cannot be reversed to an extent more than what the carrying amount of the asset or cash-generating unit would be without recognition of an impairment loss. Goodwill is tested for impairment annually regardless of whether there is any indication of impairment. An impairment loss in respect of goodwill is never reversed. (Note 10)The recoverable amounts of cash generating units have been determined using calculations based on value in use. In the calculations, forecast cash flows are based on financial plans approved by management, covering a period of five years. The central assumptions concern development of growth and profitability. The cash flows beyond the five-year period are estimated based on 1,5 per cent growth.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__34": { "value": "LeasesMartela\u2019s lease contracts consist mainly of office spaces, cars and IT-equipment. The lease contracts of cars and IT-equipment are time limited whereas the contracts for office spaces are open ended as well as time limited. The lease contracts do not include variable lease payments. Lease agreements, for which the lease period is beyond 12 months, are according to IFRS 16 recognised on the balance sheet as a right-of-use assets and lease liabilities. The right-of-use assets decreased with the accumulated depreciations are recognised as tangible assets. The right-of-use assets are depreciated over the lease period or an estimated period if longer. Estimated rental periods, are used for lease agreements of indefinite duration. The estimated rental periods are 2 years for rented offices and sales facilities and 1 year for warehouses. Martela applies the exemptions to IFRS 16 and does not apply IFRS 16 to short-term leases for which the lease term ends within 12 months and leases of low-value assets, which are not offices or warehouses in use by Martela. The payments for these are recognised as equal instalments over the rental period in the consolidated statement of comprehensive income.The lease liabilities have been discounted at the borrowing rate. Company also operates as lessor of furniture. Accounting principles of these are described under revenue recognition principles.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__35": { "value": "InventoriesInventories are measured at the lower of cost and net realisable value. The value of inventories is determined by using weighted average purchase prices and it includes all direct expenditure incurred by acquiring the inventories and also a part of the production overhead costs. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventory value includes adjustments caused by obsolescence.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__38": { "value": "Financial assetsGroup\u2019s financial assets are classified into the following groups: financial assets at fair value through profit or loss, financial assets at fair value through other comprehensive income and financial assets measured at amortised costs. The classification depends on the purpose of acquiring the financial assets, and they are classified at the time of initial acquisition. All purchases and sales of financial assets are recognised and derecognised on the trade date. The Group derecognises financial assets when it has lost its right to receive the cash flows or when it has transferred substantially all the risks and rewards to an external party. Financial assets measured at amortised costs include assets that are held in a business model whose object is achieved by holding the assets and collecting contractual cash flows until the due date. The cash flow from the assets consists of solely payments of principal and interest on the principal amount outstanding. They are originally recognised at fair value and subsequently measured at amortised cost. The group recognises a deduction in the financial assets recognised at amortised cost based on expected credit losses. These assets are included in either current or non-current financial assets (they are included in the latter if they mature over 12 months later). The category includes loan, trade and other receivables that are not derivatives. Cash and cash equivalents comprise cash in hand, in banks and in demand bank deposits, as well as other current, very liquid investments. Items qualifying as cash and cash equivalents have original maturities of three months or less from the date of acquisition.IMPAIRMENT OF FINANCIAL ASSETSAt the end of each reporting period, the Group assesses whether objective evidence exists of the impairment of an individual financial asset or a group of financial assets. Impairment will be recognised through profit or loss.A simplified model according to IFRS 9 is used in assessing the expected credit losses on trade receivables: credit losses are recognised to an amount that represents the expected credit losses for the full lifetime. The expected credit losses are assessed based on historical information on credit losses and on the information on the future financial circumstances available on the review date.FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__36": { "value": "Financial assetsGroup\u2019s financial assets are classified into the following groups: financial assets at fair value through profit or loss, financial assets at fair value through other comprehensive income and financial assets measured at amortised costs. The classification depends on the purpose of acquiring the financial assets, and they are classified at the time of initial acquisition. All purchases and sales of financial assets are recognised and derecognised on the trade date. The Group derecognises financial assets when it has lost its right to receive the cash flows or when it has transferred substantially all the risks and rewards to an external party. Financial assets measured at amortised costs include assets that are held in a business model whose object is achieved by holding the assets and collecting contractual cash flows until the due date. The cash flow from the assets consists of solely payments of principal and interest on the principal amount outstanding. They are originally recognised at fair value and subsequently measured at amortised cost. The group recognises a deduction in the financial assets recognised at amortised cost based on expected credit losses. These assets are included in either current or non-current financial assets (they are included in the latter if they mature over 12 months later). The category includes loan, trade and other receivables that are not derivatives. Cash and cash equivalents comprise cash in hand, in banks and in demand bank deposits, as well as other current, very liquid investments. Items qualifying as cash and cash equivalents have original maturities of three months or less from the date of acquisition.IMPAIRMENT OF FINANCIAL ASSETSAt the end of each reporting period, the Group assesses whether objective evidence exists of the impairment of an individual financial asset or a group of financial assets. Impairment will be recognised through profit or loss.A simplified model according to IFRS 9 is used in assessing the expected credit losses on trade receivables: credit losses are recognised to an amount that represents the expected credit losses for the full lifetime. The expected credit losses are assessed based on historical information on credit losses and on the information on the future financial circumstances available on the review date.FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__37": { "value": "Cash and cash equivalents comprise cash in hand, in banks and in demand bank deposits, as well as other current, very liquid investments. Items qualifying as cash and cash equivalents have original maturities of three months or less from the date of acquisition.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__39": { "value": "IMPAIRMENT OF FINANCIAL ASSETSAt the end of each reporting period, the Group assesses whether objective evidence exists of the impairment of an individual financial asset or a group of financial assets. Impairment will be recognised through profit or loss.A simplified model according to IFRS 9 is used in assessing the expected credit losses on trade receivables: credit losses are recognised to an amount that represents the expected credit losses for the full lifetime. The expected credit losses are assessed based on historical information on credit losses and on the information on the future financial circumstances available on the review date.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__42": { "value": "FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__41": { "value": "FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__40": { "value": "FINANCIAL LIABILITIES The Group classifies its financial liabilities as financial liabilities measured at amortised cost (mainly includes borrowings from financial institutions, IFRS 16 lease liabilities and trade payables). Financial liabilities are initially recognised at fair value and are subsequently measured either at amortised cost or at fair value, based on the classification made. Financial liabilities are included in current and non-current liabilities and they can be interest-bearing or non-interest-bearing. Bank overdrafts are included in current interest-bearing liabilities. Financial liabilities are regarded as current, unless the Group has an absolute right to postpone the repayment of the debt until a minimum of 12 months after the end of the reporting period. Financial liabilities (in full or in part) are not eliminated from the balance sheet untilthe debt has ceased to exist \u2013 in other words, when the obligation specified in the agreement has been fulfilled or rescinded or ceases to be valid.The Group uses derivative financial instruments, to hedge its electricity price risk. The Group doesn\u2019t apply hedge accounting, but derivatives are recognized at fair value through the statement of profit or loss at each balance sheet date according to the closing rate of the period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The change in fair value is recognised in income statement in raw material and consumables used.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__43": { "value": "Share capitalOutstanding ordinary shares are shown as share capital. The share capital consists of K and A series shares. The shares of both series have identical dividend rights but K series shares confer 20 votes and A series shares 1 vote at general meetings of shareholders. Expenses related to the issuance and acquisition of own equity instruments are presented as deductions from equity. If Martela Oyj buys back its own equity instruments, their cost is deducted from equity.DIVIDENDSDividends proposed by the Board of Directors are not recorded in the financial statements but the related liability is only recognised when approved by a general meeting of shareholders.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__44": { "value": "DIVIDENDSDividends proposed by the Board of Directors are not recorded in the financial statements but the related liability is only recognised when approved by a general meeting of shareholders.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__45": { "value": "ProvisionsA provision is recognised when the Group has a legal or constructive obligation as a result of a past event, it is probable that on outflow of economic benefits will be required to settle the obligation and the amount can be estimated reliably. The amount recognised as a provision is equal to the best estimate of the expenditure required to settle the present obligation at the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__46": { "value": "Accounting policies requiring management\u2019s judgement and key sources of estimation uncertaintyIn preparing the financial statements it is necessary to make forward-looking estimates and assumptions which may not, in fact, turn out to be true. In addition, it is necessary to use judgement in applying accounting policies to the financial statements. The foremost estimates concern the utilisation of deferred tax assets against future taxable income and the assumptions used in the impairment testing. Other estimates requiring management\u2019s judgement mainly concerns the amount of non-marketable inventories, impairment of trade receivables, the amount of guarantee provisions and the definition of the lease period in lease contracts of indefinite duration under IFRS 16. Estimates and assumptions are based on management\u2019s current best knowledge at the end of the reporting period, reflecting historical experience and other reasonable assumptions.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__48": { "value": "Going concern assumptionThe financial statements for the financial year 2025 have been prepared on a going concern basis, which assumes that Martela will be able to meet its liabilities and obligations arising from its operations in the foreseeable future as part of its normal business operations. When assessing the going concern assumption, Martela\u2019s management has taken into account the uncertainties and risks related to the business environment, the company\u2019s available funding sources, short-term adaptation measures available to management, and the cash flow forecasts of the various group companies\u2019 operations over the next 12 months. The company\u2019s long-term and short-term financial liabilities are mainly deferred lease commitments, which are amortized in monthly rent payments and do not involve any covenants or other maturity terms. The company\u2019s most significant lease agreements are long-term.The business environment has been extremely challenging in recent years, and as a result, the group\u2019s liquidity situation has tightened, particularly in the second half of 2024 and to some extent during 2025. The risk related to liquidity is managed, among other things, by adjusting costs and increasing operational efficiency. In addition, the aim is to increase product margins as much as possible without reducing the total volume of turnover. In addition, the aim is to accelerate the turnover rate of working capital, for example by reducing inventory levels and increasing the invoicing frequency through advance invoicing. The company utilizes certain financing solutions to maintain short-term liquidity. It is possible that the terms of these financing solutions may deteriorate, which could negatively impact the company\u2019s short-term liquidity. The company is also exploring opportunities for using new sources of financing. The company has implemented structural adjustments and efficiency measures in the early part of 2024, whose effects were fully realized in 2025. In addition, new structural adjustment and efficiency measures implemented in early 2025 improved the company\u2019s cost efficiency in 2025, and their impact will continue into 2026. Furthermore, the company carried out smaller-scale cost-saving measures in second half of 2025, and their effects will carry on into 2026. In addition, the Board of Directors and the management have identified new efficiency, and operational as well as administrative saving measures in late 2025 and early 2026, which are to be implemented in the early part of 2026. Some of these actions are also targeting to decrease the funds tied to working capital. Furthermore, the company has identified and preparing structural changes, which are improving the short-term liquidity. The above mentioned actions are improving the company\u2019s cash flow and liquidity situation during 2026. The assumption of going concern involves mainly uncertainties arising from the previously mentioned unfavorable market conditions and weak profitability, which have significantly decreased the company\u2019s liquidity. Despite the challenging situation, Martela\u2019s Board of Directors and the management assess that the risks related to liquidity are manageable through actions already taken, planned, and available to the management. In the opinion of the company\u2019s management and Board of Directors, the 2025 financial statements do not involve uncertainty regarding the going concern assumption in accordance with the IFRS standard. If the development proceeds worse than expected, management may need to revise its assumption regarding the going concern.", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__47": { "value": "Going concern assumptionThe financial statements for the financial year 2025 have been prepared on a going concern basis, which assumes that Martela will be able to meet its liabilities and obligations arising from its operations in the foreseeable future as part of its normal business operations. When assessing the going concern assumption, Martela\u2019s management has taken into account the uncertainties and risks related to the business environment, the company\u2019s available funding sources, short-term adaptation measures available to management, and the cash flow forecasts of the various group companies\u2019 operations over the next 12 months. The company\u2019s long-term and short-term financial liabilities are mainly deferred lease commitments, which are amortized in monthly rent payments and do not involve any covenants or other maturity terms. The company\u2019s most significant lease agreements are long-term.The business environment has been extremely challenging in recent years, and as a result, the group\u2019s liquidity situation has tightened, particularly in the second half of 2024 and to some extent during 2025. The risk related to liquidity is managed, among other things, by adjusting costs and increasing operational efficiency. In addition, the aim is to increase product margins as much as possible without reducing the total volume of turnover. In addition, the aim is to accelerate the turnover rate of working capital, for example by reducing inventory levels and increasing the invoicing frequency through advance invoicing. The company utilizes certain financing solutions to maintain short-term liquidity. It is possible that the terms of these financing solutions may deteriorate, which could negatively impact the company\u2019s short-term liquidity. The company is also exploring opportunities for using new sources of financing. The company has implemented structural adjustments and efficiency measures in the early part of 2024, whose effects were fully realized in 2025. In addition, new structural adjustment and efficiency measures implemented in early 2025 improved the company\u2019s cost efficiency in 2025, and their impact will continue into 2026. Furthermore, the company carried out smaller-scale cost-saving measures in second half of 2025, and their effects will carry on into 2026. In addition, the Board of Directors and the management have identified new efficiency, and operational as well as administrative saving measures in late 2025 and early 2026, which are to be implemented in the early part of 2026. Some of these actions are also targeting to decrease the funds tied to working capital. Furthermore, the company has identified and preparing structural changes, which are improving the short-term liquidity. The above mentioned actions are improving the company\u2019s cash flow and liquidity situation during 2026. The assumption of going concern involves mainly uncertainties arising from the previously mentioned unfavorable market conditions and weak profitability, which have significantly decreased the company\u2019s liquidity. Despite the challenging situation, Martela\u2019s Board of Directors and the management assess that the risks related to liquidity are manageable through actions already taken, planned, and available to the management. In the opinion of the company\u2019s management and Board of Directors, the 2025 financial statements do not involve uncertainty regarding the going concern assumption in accordance with the IFRS standard. If the development proceeds worse than expected, management may need to revise its assumption regarding the going concern.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__51": { "value": "Deferred tax receivablesThe prerequisites for recognition of deferred tax receivables are assessed at the end of each reporting period. Assumptions made by the managers of the Group companies on taxable income in future financial periods have been taken into account when evaluating the amount of deferred tax assets. Various internal and external factors can have a positive or negative effect on deferred tax assets. These include restructuring in the Group, amendments to tax laws (such as changes to tax rates or a change to the period of utilisation of confirmed deductible tax losses) and changes to the interpretations of tax regulations. Deferred tax assets recognised in an earlier reporting period are recognised in expenses in the consolidated statement of comprehensive income if the unit in question is not expected to accumulate sufficient taxable income to be able to utilise the temporary differences, such as confirmed tax losses, on which the deferred tax assets are based.Deferred tax assets are not recorded for taxation losses in subsidiaries.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__53": { "value": "New and amended IFRS-standards and interpretations effective from 2025 onwardsIn 2025 and thereafter, the Group has adopted the following new and revised standards and interpretations issued by the IASB:IAS 21 Lack of Exchangeability \u2013 The Amend-ments introduce requirements to assess when a currency is exchangeable into another currency and when it is not. The Amendments require an entity to estimate the spot exchange rate when it concludes that a currency is not exchangeable into another currency.The amendments did not have any significant impact on the consolidated financial statements.NEW IFRS STANDARDS, AMENDMENTS TO STANDARDS AND IFRIC INTERPRETATIONS THAT HAVE NOT YET BEEN IMPLEMENTEDIFRS 9 and IFRS 7 \u2013 Amendments to the Classification and Measurement of Financial Instruments. The amendments include a change to the requirements for derecognition of financial liabilities settled through electronic payment systems. There is also a clarification regarding the performance of the SPPI test and a change to the criteria for repayment security and the criteria for contractually linked instruments.IFRS 9 and IFRS 7 \u2013 Electricity-related agreements. The amendments aim to improve the presentation of information about the economic effects of electricity-related agreements that are structured as power purchase agreements.IFRS19 A new standard that is intended to allow qualifying subsidiaries as defined by the standard to apply a reduced number of IFRS disclosure requirements.The new IFRS standards, changes to standards and IFRIC interpretations listed above that come into force on or after 1 January 2026 are not estimated to have a material impact on the group.The IFRS18 Information presented in the financialstatements standard may have a significant impact on the information presented in the group\u2019s financialstatements in the future.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__52": { "value": "New and amended IFRS-standards and interpretations effective from 2025 onwardsIn 2025 and thereafter, the Group has adopted the following new and revised standards and interpretations issued by the IASB:IAS 21 Lack of Exchangeability \u2013 The Amend-ments introduce requirements to assess when a currency is exchangeable into another currency and when it is not. The Amendments require an entity to estimate the spot exchange rate when it concludes that a currency is not exchangeable into another currency.The amendments did not have any significant impact on the consolidated financial statements.NEW IFRS STANDARDS, AMENDMENTS TO STANDARDS AND IFRIC INTERPRETATIONS THAT HAVE NOT YET BEEN IMPLEMENTEDIFRS 9 and IFRS 7 \u2013 Amendments to the Classification and Measurement of Financial Instruments. The amendments include a change to the requirements for derecognition of financial liabilities settled through electronic payment systems. There is also a clarification regarding the performance of the SPPI test and a change to the criteria for repayment security and the criteria for contractually linked instruments.IFRS 9 and IFRS 7 \u2013 Electricity-related agreements. The amendments aim to improve the presentation of information about the economic effects of electricity-related agreements that are structured as power purchase agreements.IFRS19 A new standard that is intended to allow qualifying subsidiaries as defined by the standard to apply a reduced number of IFRS disclosure requirements.The new IFRS standards, changes to standards and IFRIC interpretations listed above that come into force on or after 1 January 2026 are not estimated to have a material impact on the group.The IFRS18 Information presented in the financialstatements standard may have a significant impact on the information presented in the group\u2019s financialstatements in the future.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__54": { "value": "Events after the end of the financial yearThere are no other significant events to report after the period from January to December 2025, and operations have continued as planned.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__57": { "value": "1. Segment reportingAs a result of harmonising and combining processes, the organisation, reporting and systems, as of 2017 the company reports consolidated figures as a single segment and in addition reports revenue by country. Revenue will be reported by the location of a customer in following countries: Finland, Sweden, Norway and Other countries.REVENUE(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Revenue by areaFinland73,135 66,162Sweden8,564 8,605Norway4,697 4,819Other areas7,268 7,082Total93,664 86,668Income from the sale of goods78,392 71,453Income from the sale of services15,272 15,215Total93,664 86,668Revenue includes EUR 5,045 (4,583) thousand income from furniture which is based on customer agreements and is classified as rental income. (EUR 1,000)31.12.2025 31.12.2024Assets and liabilities from contracts with customersTrade receivables13,161 16,557Accrued income based on customer contracts262 420Prepayments based on customer contracts7,270 8,524ASSETSInformation about geographical regionsIntangible assetsTangible assetsNon-current assets (EUR 1,000)31 Dec 202531 Dec 2024Finland2,729 14,405Sweden0 86Other regions0 167Total2,729 14,658Intangible assetsTangible assets Non-current assets (EUR 1,000)31 Dec 202431 Dec 2024Finland3,337 14,455Sweden0 75Other regions0 177Total3,337 14,707", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__56": { "value": "1. Segment reportingAs a result of harmonising and combining processes, the organisation, reporting and systems, as of 2017 the company reports consolidated figures as a single segment and in addition reports revenue by country. Revenue will be reported by the location of a customer in following countries: Finland, Sweden, Norway and Other countries.REVENUE(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Revenue by areaFinland73,135 66,162Sweden8,564 8,605Norway4,697 4,819Other areas7,268 7,082Total93,664 86,668Income from the sale of goods78,392 71,453Income from the sale of services15,272 15,215Total93,664 86,668Revenue includes EUR 5,045 (4,583) thousand income from furniture which is based on customer agreements and is classified as rental income. (EUR 1,000)31.12.2025 31.12.2024Assets and liabilities from contracts with customersTrade receivables13,161 16,557Accrued income based on customer contracts262 420Prepayments based on customer contracts7,270 8,524ASSETSInformation about geographical regionsIntangible assetsTangible assetsNon-current assets (EUR 1,000)31 Dec 202531 Dec 2024Finland2,729 14,405Sweden0 86Other regions0 167Total2,729 14,658Intangible assetsTangible assets Non-current assets (EUR 1,000)31 Dec 202431 Dec 2024Finland3,337 14,455Sweden0 75Other regions0 177Total3,337 14,707", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__55": { "value": "revenue by country. Revenue will be reported by the location of a customer in following countries: Finland, Sweden, Norway and Other countries.REVENUE(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Revenue by areaFinland73,135 66,162Sweden8,564 8,605Norway4,697 4,819Other areas7,268 7,082Total93,664 86,668Income from the sale of goods78,392 71,453Income from the sale of services15,272 15,215Total93,664 86,668Revenue includes EUR 5,045 (4,583) thousand income from furniture which is based on customer agreements and is classified as rental income. (EUR 1,000)31.12.2025 31.12.2024Assets and liabilities from contracts with customersTrade receivables13,161 16,557Accrued income based on customer contracts262 420Prepayments based on customer contracts7,270 8,524", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__59": { "value": "2. Other operating income(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Gains on sale of tangible assets 20 24Rental income12 51Public subsidies22 3Other income from operations63 70Total117 148", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__58-1": { "value": "2. Other operating income(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Gains on sale of tangible assets 20 24Rental income12 51Public subsidies22 3Other income from operations63 70Total117 1484. Other operating expensesOther operating expenses are reported by type of expense.(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Freight -1,417 -1,308Travel-332 -499Administration-1,619 -1,725IT-2,981 -3,585Marketing-414 -716Electricity and heating -429 -479Unrealised loss of electricity derivatives0 -58Other real estate-722 -923Royalties-608 -587Other-2,035 -2,334Total-10,558 -12,216Auditors' fees1 Jan\u201331 Dec 20251 Jan\u201331 Dec 2024Auditing-155 -184Other services0 -19Total-155 -203Auditors\u2019 fees are included in administration expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__60-1": { "value": "3. Employee benefits expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Salaries and wages -16,128 -18,326Pension expenses, defined contribution plans-2,538 -2,827Pension expenses, defined benefit plans-40 -74Other salary-related expenses-1,042 -1,073Personnel expenses in the income statement-19,748 -22,300Other fringe benefits-276 -287Total-20,024 -22,586A total of EUR 280 (400) thousand were recognised in the result from the incentives and salary-related expenses associated with the incentive scheme. Salaries and fees and share-based payments are presented in more detail under note 24 Related-party transactions. More information about share-based incentive programme is in note 17.Personnel20252024Personnel on average, workers159 182Personnel on average, officials171 190Personnel on average, total330 372Personnel at year-end307 360Personnel on average in Finland270 302Personnel on average in Sweden19 25Personnel on average in Norway11 14Personnel on average in Poland30 31Total330 37219. Pension obligationsMartela\u2019s defined benefit plans concern its operations in Finland. The arrangements are made through insurance companies. The plans are partly funded. On the balance sheet, the commitment to those insured is presented as a pension liability, and the part of this liability that falls under the responsibility of insurance company is presented as an asset. As the funds belong to the insurance companies, they cannot be itemised in Martela\u2019s consolidated financial statements. In insurance arrangements, the amount of funds is calculated using the same discount rate used for the determination of pension liabilities. This means that a change in discount rate does not pose a significant risk. In addition, an increase in life expectancy does not pose a significant risk for Martela, as insurance companies will bear most of the impact of this. The pensions are fixed to 2017 salary levels and accounted for accordingly. Changes in defined benefit liabilityPresent value of the defined benefit liability Fair value of the funds included in the plan Net debt of the defined benefit liability(EUR 1,000)2025 2024 2025 2024 2025 20241 Jan 1,218 1,081-1,225 -1,067 -8 13Recognised in profit or lossService cost in the period 20 3020 29Past service cost 0 00 0 Interest expense or income 41 41 -42 -41 -1 0Settlements -216 -24 216 24-155 47 174 -17 19 29Recognised in other comprehensive incomeItems resulting from remeasurement:Gains (-) or losses (+) resulting from changes in demo-graphical assumptions 0 0 0 0Actuarial gain (-) and losses (+) resulting from changes in financial assumptions -82 48 -82 48Experience based profits (-) or losses (+) 53 42 53 42Return on the funds included in the plan, excluding items in 55 -76 55 -76interest expenses or income (+/-)-29 90 55 -76 27 15Other itemsEmployer's payments (+) 0 0 -43 -65 -43 -65Benefits paid -29 0 29 0 0 0-29 0 -14 -65 -43 -6531 Dec 1,005 1,218 -1,010 -1,225 -5 -8The Group anticipates that it will pay a total of EUR 42 thousand to defined benefit pension plans in the financial period of 2026. Sensitivity analysisThe following table illustrates the effects of changes in the most significant actuarial assumptions on the funds related to the defined benefit pension liability and plans. Defined benefit liability Fair value of the funds included in the planEffect of a change in the assumption employed The assumption is growingThe assumption is growingDiscount rate (0.5% change) -5,2 %-4,9 %Increase in salaries (0.5% change) N/AN/AMorality rate (a change of 5% points) -0,8 %0,8 %The weighted average of the duration of the plans is 13.0 years.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__61-1": { "value": "Employee benefits expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Salaries and wages -16,128 -18,326Pension expenses, defined contribution plans-2,538 -2,827Pension expenses, defined benefit plans-40 -74Other salary-related expenses-1,042 -1,073Personnel expenses in the income statement-19,748 -22,300Other fringe benefits-276 -287Total-20,024 -22,586A total of EUR 280 (400) thousand were recognised in the result from the incentives and salary-related expenses associated with the incentive scheme. Salaries and fees and share-based payments are presented in more detail under note 24 Related-party transactions.4. Other operating expensesOther operating expenses are reported by type of expense.(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Freight -1,417 -1,308Travel-332 -499Administration-1,619 -1,725IT-2,981 -3,585Marketing-414 -716Electricity and heating -429 -479Unrealised loss of electricity derivatives0 -58Other real estate-722 -923Royalties-608 -587Other-2,035 -2,334Total-10,558 -12,216Auditors' fees1 Jan\u201331 Dec 20251 Jan\u201331 Dec 2024Auditing-155 -184Other services0 -19Total-155 -203Auditors\u2019 fees are included in administration expenses.5. Depreciation and impairment(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024DepreciationIntangible assets-718 -850Tangible assetsBuildings and structures-52 -46Machinery and equipment-384 -753Depreciation, total -1,154 -1,649Depreciation of right-of-use assets according to IFRS 16Buildings and structures-2,092 -1,843Machinery and equipment-4,159 -3,621Depreciation, total-6,251 -5,4646. Research and development expensesThe income statement includes research and development expenses of EUR -1,073 (-1,329) thousand.7. Financial income and expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Financial incomeInterest income on loans and other receivables 43 34Foreign exchange gain on loans and other receivables189 127Other financial income1 1Total233 163Financial expensesInterest expenses from financial liabilities measured at amortised cost-4 -12Foreign exchange losses on loans and other receivables-259 -331Interest expenses of lease liabilities according to IFRS 16-681 -673Other financial expenses-1,389 -823Total-2,333 -1,839Financial income and expenses, total-2,100 -1,677Total exchange rate differences affecting profit and loss are as follows:Exchange rate differences, sales (included in revenue)39 -129Exchange rate differences, purchases (included in adj. of purchases)-64 43Exchange rate differences, financial items-70 -204Exchange rate differences, total-95 -2898. Income taxes(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Income taxes, financial year -65 -112Change in deferred tax liabilities and assets-239 -370Total-304 -482Reconciliation between the income statement\u2019s tax expense and the income tax expense calculated using the Martela Group\u2019s domestic corporation tax rate 20.0%. 1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Profit before taxes -3,156 -8,210Taxes calculated using the domestic corporation tax rate-631 -1,642Different tax rates of subsidiaries abroad-10 -22Tax-exempt income-14 -83Non-deductible expenses78 72Unbooked deferred tax assets on losses in taxation904 2,023Other items-23 135Income taxes for the year in the p/l (+ = expense, - = profit)304 482", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__62": { "value": "(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Salaries and wages -16,128 -18,326Pension expenses, defined contribution plans-2,538 -2,827Pension expenses, defined benefit plans-40 -74Other salary-related expenses-1,042 -1,073Personnel expenses in the income statement-19,748 -22,300Other fringe benefits-276 -287Total-20,024 -22,586A total of EUR 280 (400) thousand were recognised in the result from the incentives and salary-related expenses associated with the incentive scheme. Salaries and fees and share-based payments are presented in more detail under note 24 Related-party transactions. More information about share-based incentive programme is in note 17.Personnel20252024Personnel on average, workers159 182Personnel on average, officials171 190Personnel on average, total330 372Personnel at year-end307 360Personnel on average in Finland270 302Personnel on average in Sweden19 25Personnel on average in Norway11 14Personnel on average in Poland30 31Total330 372", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__65": { "value": "4. Other operating expensesOther operating expenses are reported by type of expense.(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Freight -1,417 -1,308Travel-332 -499Administration-1,619 -1,725IT-2,981 -3,585Marketing-414 -716Electricity and heating -429 -479Unrealised loss of electricity derivatives0 -58Other real estate-722 -923Royalties-608 -587Other-2,035 -2,334Total-10,558 -12,216Auditors' fees1 Jan\u201331 Dec 20251 Jan\u201331 Dec 2024Auditing-155 -184Other services0 -19Total-155 -203Auditors\u2019 fees are included in administration expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__63": { "value": "Auditors' fees1 Jan\u201331 Dec 20251 Jan\u201331 Dec 2024Auditing-155 -184Other services0 -19Total-155 -203Auditors\u2019 fees are included in administration expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__68": { "value": "5. Depreciation and impairment(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024DepreciationIntangible assets-718 -850Tangible assetsBuildings and structures-52 -46Machinery and equipment-384 -753Depreciation, total -1,154 -1,649Depreciation of right-of-use assets according to IFRS 16Buildings and structures-2,092 -1,843Machinery and equipment-4,159 -3,621Depreciation, total-6,251 -5,464", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__69": { "value": "6. Research and development expensesThe income statement includes research and development expenses of EUR -1,073 (-1,329) thousand.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__73": { "value": "7. Financial income and expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Financial incomeInterest income on loans and other receivables 43 34Foreign exchange gain on loans and other receivables189 127Other financial income1 1Total233 163Financial expensesInterest expenses from financial liabilities measured at amortised cost-4 -12Foreign exchange losses on loans and other receivables-259 -331Interest expenses of lease liabilities according to IFRS 16-681 -673Other financial expenses-1,389 -823Total-2,333 -1,839Financial income and expenses, total-2,100 -1,677Total exchange rate differences affecting profit and loss are as follows:Exchange rate differences, sales (included in revenue)39 -129Exchange rate differences, purchases (included in adj. of purchases)-64 43Exchange rate differences, financial items-70 -204Exchange rate differences, total-95 -289", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__72": { "value": "7. Financial income and expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Financial incomeInterest income on loans and other receivables 43 34Foreign exchange gain on loans and other receivables189 127Other financial income1 1Total233 163Financial expensesInterest expenses from financial liabilities measured at amortised cost-4 -12Foreign exchange losses on loans and other receivables-259 -331Interest expenses of lease liabilities according to IFRS 16-681 -673Other financial expenses-1,389 -823Total-2,333 -1,839Financial income and expenses, total-2,100 -1,677Total exchange rate differences affecting profit and loss are as follows:Exchange rate differences, sales (included in revenue)39 -129Exchange rate differences, purchases (included in adj. of purchases)-64 43Exchange rate differences, financial items-70 -204Exchange rate differences, total-95 -289", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__77": { "value": "Financial income and expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Financial incomeInterest income on loans and other receivables 43 34Foreign exchange gain on loans and other receivables189 127Other financial income1 1Total233 163", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__75": { "value": "Financial income and expenses(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Financial incomeInterest income on loans and other receivables 43 34Foreign exchange gain on loans and other receivables189 127Other financial income1 1Total233 163", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__76": { "value": "Financial expensesInterest expenses from financial liabilities measured at amortised cost-4 -12Foreign exchange losses on loans and other receivables-259 -331Interest expenses of lease liabilities according to IFRS 16-681 -673Other financial expenses-1,389 -823Total-2,333 -1,839Financial income and expenses, total-2,100 -1,677", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__74": { "value": "Financial expensesInterest expenses from financial liabilities measured at amortised cost-4 -12Foreign exchange losses on loans and other receivables-259 -331Interest expenses of lease liabilities according to IFRS 16-681 -673Other financial expenses-1,389 -823Total-2,333 -1,839Financial income and expenses, total-2,100 -1,677", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__79": { "value": "8. Income taxes(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Income taxes, financial year -65 -112Change in deferred tax liabilities and assets-239 -370Total-304 -482Reconciliation between the income statement\u2019s tax expense and the income tax expense calculated using the Martela Group\u2019s domestic corporation tax rate 20.0%. 1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Profit before taxes -3,156 -8,210Taxes calculated using the domestic corporation tax rate-631 -1,642Different tax rates of subsidiaries abroad-10 -22Tax-exempt income-14 -83Non-deductible expenses78 72Unbooked deferred tax assets on losses in taxation904 2,023Other items-23 135Income taxes for the year in the p/l (+ = expense, - = profit)304 482", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__80-1": { "value": "9. Earnings per shareThe basic earnings per share is calculated dividing the profit attributable to equity holders of the parent by the weighted average number of shares outstanding during the year..(EUR 1,000)1 Jan\u201331 Dec 2025 1 Jan\u201331 Dec 2024Profit attributable to equity holders of the parent -3,460 -8,692Weighted average number of shares (1,000)4,638 4,638Basic earnings per share (EUR/share)-0.75 -1.87The company has no diluting instruments December 31, 2025 or December 31, 2024. For more information on weighted average number of shares see note 16.26. Key share-related figures2025 2024 2023 2022 2021Earnings per share EUR-0.75 -1.87 -0.77 0.57 -0.53Earnings per share (diluted) EUR-0.75 -1.87 -0.77 0.57 -0.53Share par value EUR1.51 1.51 1.53 1.55 1.55Dividend EUR0.00*) 0.00 0.00 0.10 0.00Dividend/earnings per share %0.00*) 0.00 0.00 17.69 0.00Effective dividend yield %0.00 0.00 0.00 0.04 0.00Equity per share EUR-0.43 0.25 2.09 3.07 2.39Price of A share 31 Dec EUR 0.72 0.85 1.28 2.45 2.29Share issue-adjusted number of shares 1,000 pcs4,639.21 4,639.21 4,573.50 4,519.61 4,508.04Average share-issue adjusted number of shares 1,000 pcs4,639.21 4,639.21 4,573.50 4,519.61 4,508.04Price/earnings ratio-0.96 -0.45 -1.67 4.34 -4.32Market value of shares **) MEUR3.34 3.94 5.85 11.07 10.29*) Proposal by the Board of Directors for year 2025**) Price of A shares used as value of K sharesFormulas to key figuresEarnings/share =Profit attributable to equity holders of the parentAverage share issue-adjusted number of sharesPrice/earnings multiple (P/E) =Share issue-adjusted share price at year-endEarnings/shareEquity/share, EUR =Equity attributable to the equity holders of the parentShare issue-adjusted number of shares at year-endDividend/share, EUR =Dividend for the financial yearShare issue-adjusted number of shares at year-endDividend/earnings, % =Dividend/share x 100Earnings/shareEffective dividend yield, % =Share issue-adjusted dividend/share x 100Share issue-adjusted share price at the year-endMarket value of shares, EUR =Total number of shares at year end x share price on the balance sheet dateReturn on equity, % =Profit/loss for the financial year x 100Equity (average during the year)Return on investment, % =(Pre-tax profit/loss + interest expenses + other financial items) x 100Balance sheet total \u2013 Non-interest-bearing liabilities (average during the year)Equity ratio, % =Equity x 100Balance sheet total \u2013 advances receivedGearing, % =Interest-bearing liabilities \u2013 cash, cash equivalents and liquid asset securities x 100EquityPersonnel on average =Month-end average number of personnel in active employmentInterest-bearing net debt =Interest-bearing debt \u2013 cash and other liquid financial assets", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__83": { "value": "10. Intangible assets(EUR 1,000)1 Jan\u201331 Dec 2025Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 17,274 883104 18,261Increases 103128 231Decreases-121 -121Acquisition cost 31 Dec 17,377 883111 18,371Accumulated depreciation 1 Jan -14,92500 -14,925Depreciation for the year -718 -718Accumulated depreciation 31 dec -15,64300 -15,643Carrying amount 1 Jan 2,349883104 3,337Carrying amount 31 Dec 1,734883111 2,729(EUR 1,000)1 Jan\u201331 Dec 2024Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 16,405 8831,121 18,409Increases 869212 1,081Decreases-1,229 -1,229Acquisition cost 31 Dec 17,274 883104 18,261Accumulated depreciation 1 Jan -14,07500 -14,075Depreciation for the year -850 -850Accumulated depreciation 31 dec -14,92500 -14,925Carrying amount 1 Jan 2,3308831,121 4,334Carrying amount 31 Dec 2,349883104 3,337GoodwillThe Group\u2019s Goodwill EUR 883 (883) thousand relates to the Grundell acquisition Martela made December 31, 2011. The expected future cash flows will be generated through more extensive service solutions encompassing also products and the already implemented profit improving actions. The revenue growth is also supported by the renewed strategy of Martela that increases the emphasis on service within the Group.Impairment testingGoodwill is tested annually or more frequently if there are indications that the amount might be impaired. In assessing whether goodwill has been impaired, the carrying value of the cash generating unit Muuttopalvelu Grundell Oy has been compared to the recoverable amount of the cash carrying unit. The recoverable amount of the goodwill is determined based on the value in use calculations. The value in use is calculated based on the discounted forecast cash flows. The cash flow forecasts rely on the plans approved by the management concerning profitability and the growth rate of revenue. The plans cover a five-year period taking into account the recent development of the business. In impairment testing the average growth is estimated to be 1.5% and EBIT 5.0%. The use of testing model requires making estimates and assumptions concerning market growth and general interest rate level. The used post-tax discount rate is 11.4% (10.0%) which equals the weighted average cost of capital. The cash flows after the five-year period have been forecasted by estimating the future growth rate of revenue to be 1.5%. Based on the impairment test there is no need to recognise an impairment loss. Sensitivity analysis of impairment testing The carrying value of the cash generating unit is EUR 4.2 million higher than the book value according to the performed impairment test. No predictible changes in any assumpions, haveany significant impact on the result of the goodwill testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__82": { "value": "10. Intangible assets(EUR 1,000)1 Jan\u201331 Dec 2025Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 17,274 883104 18,261Increases 103128 231Decreases-121 -121Acquisition cost 31 Dec 17,377 883111 18,371Accumulated depreciation 1 Jan -14,92500 -14,925Depreciation for the year -718 -718Accumulated depreciation 31 dec -15,64300 -15,643Carrying amount 1 Jan 2,349883104 3,337Carrying amount 31 Dec 1,734883111 2,729(EUR 1,000)1 Jan\u201331 Dec 2024Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 16,405 8831,121 18,409Increases 869212 1,081Decreases-1,229 -1,229Acquisition cost 31 Dec 17,274 883104 18,261Accumulated depreciation 1 Jan -14,07500 -14,075Depreciation for the year -850 -850Accumulated depreciation 31 dec -14,92500 -14,925Carrying amount 1 Jan 2,3308831,121 4,334Carrying amount 31 Dec 2,349883104 3,337GoodwillThe Group\u2019s Goodwill EUR 883 (883) thousand relates to the Grundell acquisition Martela made December 31, 2011. The expected future cash flows will be generated through more extensive service solutions encompassing also products and the already implemented profit improving actions. The revenue growth is also supported by the renewed strategy of Martela that increases the emphasis on service within the Group.Impairment testingGoodwill is tested annually or more frequently if there are indications that the amount might be impaired. In assessing whether goodwill has been impaired, the carrying value of the cash generating unit Muuttopalvelu Grundell Oy has been compared to the recoverable amount of the cash carrying unit. The recoverable amount of the goodwill is determined based on the value in use calculations. The value in use is calculated based on the discounted forecast cash flows. The cash flow forecasts rely on the plans approved by the management concerning profitability and the growth rate of revenue. The plans cover a five-year period taking into account the recent development of the business. In impairment testing the average growth is estimated to be 1.5% and EBIT 5.0%. The use of testing model requires making estimates and assumptions concerning market growth and general interest rate level. The used post-tax discount rate is 11.4% (10.0%) which equals the weighted average cost of capital. The cash flows after the five-year period have been forecasted by estimating the future growth rate of revenue to be 1.5%. Based on the impairment test there is no need to recognise an impairment loss. Sensitivity analysis of impairment testing The carrying value of the cash generating unit is EUR 4.2 million higher than the book value according to the performed impairment test. No predictible changes in any assumpions, haveany significant impact on the result of the goodwill testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__81": { "value": "10. Intangible assets(EUR 1,000)1 Jan\u201331 Dec 2025Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 17,274 883104 18,261Increases 103128 231Decreases-121 -121Acquisition cost 31 Dec 17,377 883111 18,371Accumulated depreciation 1 Jan -14,92500 -14,925Depreciation for the year -718 -718Accumulated depreciation 31 dec -15,64300 -15,643Carrying amount 1 Jan 2,349883104 3,337Carrying amount 31 Dec 1,734883111 2,729(EUR 1,000)1 Jan\u201331 Dec 2024Intangible assets Goodwill Work in progress TotalAcquisition cost 1 Jan 16,405 8831,121 18,409Increases 869212 1,081Decreases-1,229 -1,229Acquisition cost 31 Dec 17,274 883104 18,261Accumulated depreciation 1 Jan -14,07500 -14,075Depreciation for the year -850 -850Accumulated depreciation 31 dec -14,92500 -14,925Carrying amount 1 Jan 2,3308831,121 4,334Carrying amount 31 Dec 2,349883104 3,337GoodwillThe Group\u2019s Goodwill EUR 883 (883) thousand relates to the Grundell acquisition Martela made December 31, 2011. The expected future cash flows will be generated through more extensive service solutions encompassing also products and the already implemented profit improving actions. The revenue growth is also supported by the renewed strategy of Martela that increases the emphasis on service within the Group.Impairment testingGoodwill is tested annually or more frequently if there are indications that the amount might be impaired. In assessing whether goodwill has been impaired, the carrying value of the cash generating unit Muuttopalvelu Grundell Oy has been compared to the recoverable amount of the cash carrying unit. The recoverable amount of the goodwill is determined based on the value in use calculations. The value in use is calculated based on the discounted forecast cash flows. The cash flow forecasts rely on the plans approved by the management concerning profitability and the growth rate of revenue. The plans cover a five-year period taking into account the recent development of the business. In impairment testing the average growth is estimated to be 1.5% and EBIT 5.0%. The use of testing model requires making estimates and assumptions concerning market growth and general interest rate level. The used post-tax discount rate is 11.4% (10.0%) which equals the weighted average cost of capital. The cash flows after the five-year period have been forecasted by estimating the future growth rate of revenue to be 1.5%. Based on the impairment test there is no need to recognise an impairment loss. Sensitivity analysis of impairment testing The carrying value of the cash generating unit is EUR 4.2 million higher than the book value according to the performed impairment test. No predictible changes in any assumpions, haveany significant impact on the result of the goodwill testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__84": { "value": "Impairment testingGoodwill is tested annually or more frequently if there are indications that the amount might be impaired. In assessing whether goodwill has been impaired, the carrying value of the cash generating unit Muuttopalvelu Grundell Oy has been compared to the recoverable amount of the cash carrying unit. The recoverable amount of the goodwill is determined based on the value in use calculations. The value in use is calculated based on the discounted forecast cash flows. The cash flow forecasts rely on the plans approved by the management concerning profitability and the growth rate of revenue. The plans cover a five-year period taking into account the recent development of the business. In impairment testing the average growth is estimated to be 1.5% and EBIT 5.0%. The use of testing model requires making estimates and assumptions concerning market growth and general interest rate level. The used post-tax discount rate is 11.4% (10.0%) which equals the weighted average cost of capital. The cash flows after the five-year period have been forecasted by estimating the future growth rate of revenue to be 1.5%. Based on the impairment test there is no need to recognise an impairment loss. Sensitivity analysis of impairment testing The carrying value of the cash generating unit is EUR 4.2 million higher than the book value according to the performed impairment test. No predictible changes in any assumpions, haveany significant impact on the result of the goodwill testing.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__85": { "value": "11. Tangible assetsMachinery and Machinery and Buildings Machinery and equipment equipment Other Work in 1 Jan\u201331 Dec 2025 (EUR 1,000)Land areas BuildingsIFRS 16equipmentIFRS 16IFRS 16 WAAS*tangible assetsprogress TotalAcquisition cost 1 jan 4 23,53814,502 34,776 4,963 13,118 23 82 91,006Increases 04,265 385 652 1,865 44 7,211Decreases 0 00 -13 0 -1,251 -78 -1,342Exchange rate differences142 15 157Acquisition cost 31 Dec 4 23,53818,909 35,148 5,629 13,732 23 49 97,031Accumulated depreciation 1 Jan 0-23,219-11,054 -33,977 -2,823 -5,225 0 0 -76,298Accumulated depreciation, decreases 0 0 13 0 701 0 0 714Depreciation for the year 1 Jan\u201331 Dec 0-52-2,092 -384 -1,052 -3,107 0 0 -6,687Exchange rate differences -103 2 0 0 -101Accumulated depreciation 31 Dec 0-23,271-13,249 -34,348 -3,873 -7,631 0 0 -82,372Carrying amount 1 Jan 43203,448 799 2,140 7,891 23 82 14,707Carrying amount 31 Dec 42675,660 800 1,756 6,099 23 49 14,658*WAAS, Workplace as a Service-business area assets, that are classified as operative leasing contracts according to IFRS 16 and in which company according to the standard operates as lessor. Machinery and Machinery and Machinery and equipment equipment Other Work in 1 Jan\u201331 Dec 2024 (EUR 1,000)Land areas Buildings Buildings IFRS 16equipmentIFRS 16IFRS 16 WAAS*tangible assetsprogress TotalAcquisition cost 1 Jan 4 23,62013,636 34,661 4,124 10,383 23 0 86,452Increases 01,626 115 1,652 3,582 241 7,216Decreases 0 -82-690 0 -780 -848 -159 -2,558Exchange rate differences-70 -34 -104Acquisition cost 31 Dec 4 23,53814,502 34,776 4,963 13,118 23 82 91,006Accumulated depreciation 1 Jan 0-23,173-9,961 -33,224 -2,601 -3,083 0 0 -72,043Accumulated depreciation, decreases 0 690 0 758 460 0 0 1,908Depreciation for the year 0-46-1,843 -753 -1,020 -2,601 0 0 -6,264Exchange rate differences 59 41 0 0 100Accumulated depreciation 31 Dec 0-23,219-11,054 -33,977 -2,823 -5,225 0 0 -76,299Carrying amount 1 Jan 44483,676 1,437 1,523 7,298 23 0 14,408Carrying amount 31 Dec 43203,448 799 2,140 7,891 23 82 14,707*WAAS, Workplace as a Service-business area assets, that are classified as operative leasing contracts according to IFRS 16 and in which company according to the standard operates as lessor.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__91": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__90": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__89": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__88": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__87-1": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,298", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__86-1": { "value": "12. Book values of financial assets and liabilities by groupFinancial assets Financial assets Financial liabilities measured atBook values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2025 balance sheet itemsNon-current financial assetsLoan receivables 428428 428 2Current financial assetsTrade and other receivables 13,16113,161 13,161 2 15Book value by group 13,589 13,589 13,589Non-current financial liabilitiesInterest-bearing liabilities13,15713,157 13,157 2 18Derivatives designated as hedging 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,5707,570 7,570 2 18Derivatives designated as hedging 1instrumentsTrade payables and other liabilities13,68613,686 13,686 2 21Book value by group34,41334,413 34,413Financial assets Financial assets Financial liabilities measured at Book values measured at measured at fair value through of balance Hierarchy (EUR 1,000)amortised costsamortised costprofit or losssheet items Fair valuelevel Note2024 balance sheet itemsNon-current financial assetsLoan receivables 567567 567 2Current financial assetsTrade and other receivables 16,55716,557 16,557 2 15Book value by group 17,123 17,123 17,123Non-current financial liabilitiesInterest-bearing liabilities13,44613,446 13,446 2 18Derivatives designated as hedging 58 58 58 1instrumentsCurrent financial liabilitiesInterest-bearing liabilities7,2477,247 7,247 2 18Derivatives designated as hedging instruments 1Trade payables and other liabilities17,42617,426 17,426 2 21Book value by group38,11858 38,177 38,177Derivatives designated as hedging instruments have been bought in order to manage the risk concerning the electricity price. Other financial assets include investments in unlisted equities. They have been measured at acquisition cost as fair value cannot be assessed reliably. The book values of trade receivables and receivables other than those based on derivatives are estimated to essentially correspond to their fair values due to the short maturity of the receivables. The book values of debts are estimated to correspond to their fair values. Interest rate level has no material effect. The book values of trade and other non-interest-bearing liabilities are also estimated to correspond to their fair values. Discounting has no material effect. Fair values of each financial asset and liability group are presented in more detail under the note indicated in the table above. Assets and liabilities recognised at fair value in the financial statements are categorised into three levels in the fair value hierarchy based on the inputs used in the valuation technique to determine their fair value. The three levels are: Level 1. Quoted prices(unadjusted) in active markets for identical assets or liabilities. Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly e.g. discounted cash flows or valuation models. Level 3. Inputs for the asset or liability that are not based on observable market data and the fair value determination is widely based on management\u2019s judgement and the use of that in commonly approved valuation models.15. Current trade receivables and other receivables(EUR 1,000)31 Dec 2025 31 Dec 2024Trade receivables 13,161 16,557Accrued income and prepaid expenses ofPersonnel expenses77 81Uninvoiced revenue262 420Prepaid expenses1,616 1,173Tax receivables72 415Accrued income and prepaid expenses total2,026 2,089Total15,187 18,645The age distribution of Group trade receivables on the balance sheet date 31 December is presented in the following table.Age distribution of trade receivables Incl. credit loss Incl. credit loss (EUR 1,000)2025provision 2024provisionUndue 12,025 36 13,736 460-6 months overdue798 15 2,238 386-12 months overdue84 1 294 2812-24 months overdue-31 -23 140 73Over 24 months overdue285 272 149 145 Total13,161 301 16,557 331A provision is made to the trade receivables according to following, unless it is highly likely to receive payment for the receivable: undue receivables 0.5%, 0-6 months overdue 2%, 6-12 months overdue 10%, 12-24 months overdue 50% and over 24 months overdue 100%. At the end of the financial year, there were a total of EUR 301 thousand in provisions for bad debts. The sales invoices are interest-free and the most general payment term is 14 days, while the payment term in the biggest invoices is 30 days. The maximum trade receivable credit risk amount on the balance sheet date 31 December by country or region is presented in the following table.Region (EUR 1,000)2025 2024Finland 8,928 11,002Scandinavia3,386 4,713Other European countries796 813Other regions51 29Total13,161 16,557Credit risks from trade receivables are not concentrated. Credit losses of EUR -298 (-37) thousand has been recognised as expenses and are presented in other operating expenses.18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,29821. Current liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Financial liabilities7,570 7,247Advances received7,270 8,524Trade payables9,673 14,368Total24,513 30,140Accrued liabilities and prepaid income ofPersonnel expenses3,576 3,926Royalties198 180Residual expenses1,817 2,256Other1 4Total5,592 6,366Other current liabilities4,013 3,057Other4,013 3,057Provisions*78 73Current liabilities34,196 39,636", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__93": { "value": "13. Deferred tax assets and liabilitiesRecognised in the Recognised in the other Recognised in the Changes in deferred taxes during 2025 (EUR 1,000)1 Jan 2025income statementcomprehensive incomeretained earnings 31 Dec 2025Deferred tax assetsRight of use asset 2,458-198 0 0 2,260Pension obligations -190 1 0 -18Other temporary differences 579-410 0 538Total 3,018-2391 0 2,779Deferred tax liabilitiesRight of use asset 38700 0 387On buildings measured at the fair value of the transition date 000 0 0Total 38700 0 387Deferred tax assets and liabilities, total 2,631-2391 0 2,392Recognised in the Recognised in the other Recognised in the Changes in deferred taxes during 2024 (EUR 1,000)1 Jan 2024income statementcomprehensive incomeretained earnings 31 Dec 2024Deferred tax assetsRight of use asset 2,4540 0 4 2,458Pension obligations -90 -10 -19Other temporary differences 753-1740 0 579Total 3,198-174-10 4 3,018Deferred tax liabilitiesRight of use asset 191196387On buildings measured at the fair value of the transition date 400 -4 0Total 1951960 -4 387Deferred tax assets and liabilities, total 3,003-370-10 8 2,631Deferred tax assets have not been recognised on unused tax losses that probably cannot be utilised in the future against taxable income. The amount of such losses is EUR 39.3 (34.9) million including current year results.Of these losses 14.4 million will expire starting from year 2033 and according to our current knowledge rest of the losses have no expiration date. The losses mainly originate from foreign subsidiaries and parent company.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__92": { "value": "13. Deferred tax assets and liabilitiesRecognised in the Recognised in the other Recognised in the Changes in deferred taxes during 2025 (EUR 1,000)1 Jan 2025income statementcomprehensive incomeretained earnings 31 Dec 2025Deferred tax assetsRight of use asset 2,458-198 0 0 2,260Pension obligations -190 1 0 -18Other temporary differences 579-410 0 538Total 3,018-2391 0 2,779Deferred tax liabilitiesRight of use asset 38700 0 387On buildings measured at the fair value of the transition date 000 0 0Total 38700 0 387Deferred tax assets and liabilities, total 2,631-2391 0 2,392Recognised in the Recognised in the other Recognised in the Changes in deferred taxes during 2024 (EUR 1,000)1 Jan 2024income statementcomprehensive incomeretained earnings 31 Dec 2024Deferred tax assetsRight of use asset 2,4540 0 4 2,458Pension obligations -90 -10 -19Other temporary differences 753-1740 0 579Total 3,198-174-10 4 3,018Deferred tax liabilitiesRight of use asset 191196387On buildings measured at the fair value of the transition date 400 -4 0Total 1951960 -4 387Deferred tax assets and liabilities, total 3,003-370-10 8 2,631Deferred tax assets have not been recognised on unused tax losses that probably cannot be utilised in the future against taxable income. The amount of such losses is EUR 39.3 (34.9) million including current year results.Of these losses 14.4 million will expire starting from year 2033 and according to our current knowledge rest of the losses have no expiration date. The losses mainly originate from foreign subsidiaries and parent company.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__94": { "value": "14. Inventories(EUR 1,000)31 Dec 2025 31 Dec 2024Raw materials and consumables 5,869 6,949Work in progress371 743Finished goods1,540 3,186Total7, 7 80 10,879The value of inventories has been written down by EUR -491 (-488) thousand due to obsolescence. In the valuation of inventories the fair value of an item as well as its usage in current product portfolio offered is monitored. Should the current product portfolio no longer carry the product to which the item is used the item is written down. If the product is still on sale but there has been decision to finish its selling, it will be written down to equal half of its value.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__95": { "value": "15. Current trade receivables and other receivables(EUR 1,000)31 Dec 2025 31 Dec 2024Trade receivables 13,161 16,557Accrued income and prepaid expenses ofPersonnel expenses77 81Uninvoiced revenue262 420Prepaid expenses1,616 1,173Tax receivables72 415Accrued income and prepaid expenses total2,026 2,089Total15,187 18,645The age distribution of Group trade receivables on the balance sheet date 31 December is presented in the following table.Age distribution of trade receivables Incl. credit loss Incl. credit loss (EUR 1,000)2025provision 2024provisionUndue 12,025 36 13,736 460-6 months overdue798 15 2,238 386-12 months overdue84 1 294 2812-24 months overdue-31 -23 140 73Over 24 months overdue285 272 149 145 Total13,161 301 16,557 331A provision is made to the trade receivables according to following, unless it is highly likely to receive payment for the receivable: undue receivables 0.5%, 0-6 months overdue 2%, 6-12 months overdue 10%, 12-24 months overdue 50% and over 24 months overdue 100%. At the end of the financial year, there were a total of EUR 301 thousand in provisions for bad debts. The sales invoices are interest-free and the most general payment term is 14 days, while the payment term in the biggest invoices is 30 days. The maximum trade receivable credit risk amount on the balance sheet date 31 December by country or region is presented in the following table.Region (EUR 1,000)2025 2024Finland 8,928 11,002Scandinavia3,386 4,713Other European countries796 813Other regions51 29Total13,161 16,557Credit risks from trade receivables are not concentrated. Credit losses of EUR -298 (-37) thousand has been recognised as expenses and are presented in other operating expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__98-1": { "value": "16. EquityShare capital The paid share capital entered in the Trade register is EUR 7,000,000. The counter value of a share is EUR 1.51 (1.51). The K shares carry 20 votes at the annual general meeting and the A-shares 1 vote each. Both share series have the same dividend rights. Reserve forNumber of sharesShare premium invested Changes in share capital (1,000 eur)A shares K shares Share capitalaccountunrestricted equity Treasury shares Total1 Jan 2024 3,967,270 604,8007,000 1,116 995 -4 9,108Shares of directed share issue 65,71785 8531 Dec 2024 4,032,987 604,8007,000 1,116 1,080 -4 9,192Shares of directed share issue031 Dec 2025 4,032,987604,8007,000 1,116 1,080 -4 9,192Martela Oyj owns 1,425 (1,425) A-shares purchased at an average price of 10.65. The number of treasury shares is equivalent to 0.03% (0.03%) of all shares and 0.01% (0.01%) of all votes.The subscription price of the directed share issue has been registered in reserve for invested unrestricted equity Company has decided on a paid direct share issue April 5, 2024, in which 65,717 of series A shares have been subscribed. The share subscription price EUR 85 thousand, has been credited to the company\u2019s reserve for invested unrestricted equity. Acquisition of shares for the share-based incentive scheme and the management of the scheme have been outsourced to an external service provider. Translation differences in equity comprises translation differences of financial statements of foreign subsidiaries whentranslated into euros and of investments in foreign units. Other reserves consists of reserve funds. The share premium account is a fund established in accordancewith the previous Finnish Companies Act. According to the present Liability Companies Act (effective from September 1, 2006) it is included in restricted shareholders\u2019 equity and can no longer be accumulated. The share premium account can be reduced in accordance with the regulations on the reduction of share capital, and it can be used as a fund increase to increase share capital. The acquisition cost of treasury shares is deducted from shareholders\u2019 equity (including the related transaction costs). The parent company\u2019s distributable equity was EUR 1,576 thousand on December 31, 2025.27. Shares and shareholdersShare capital The number of registered Martela Oyj shares on December 31, 2025 was 4,639,212. The shares are divided into A and K shares. Each A share carries 1 vote and each K share 20 votes in annual general shareholders\u2019 meeting. Both share series have the same dividend rights. Martela Oyj\u2019s shares were entered in the book-entry register on February 10, 1995. The counter-book value of each share is EUR 1.51 (1.51). The A shares are quoted on the Small Cap list of Nasdaq Helsinki. % of Share Distribution of shares 31 Dec 2025Number, pcs Total EURCapital Votes % of votesK shares 604,800912,569 13 12,096,000 75A shares 4,034,4126,087,431 87 4,034,412 25Total 4,639,2127,000,000 100 16,130,412 100The largest shareholders by number of shares K series A series Total number Number % of total 31 Dec 2025sharessharesof shares % of votesvotesMarfort Oy 292,000 232,574524,574 11.3 6,072,574 37.6Isku Inspira Oy 0 481,193481,193 10.4 481,193 3.0Martela Heikki Juhani 52,122 130,942183,064 3.9 1,173,382 Prohit Oy 0 138,000138,000 3.0 138,000 0.9Palsanen Leena Maire Sinikka 6,785 131,148137,933 3.0 266,848 1.7Aurasmaa Artti Eljas Henrikki 0 114,223114,223 2.5 114,223 0.7Seflo Ab 0 91,76091,760 2.0 91,760 0.6Meissa-Capital Oy 0 86,48786,487 1.9 86,487 0.5Sr Nordea Nordic Small Cap 0 77,28677,286 1.7 77,286 0.5Lindholm Tuija Elli Annikki 43,122 28,22171,343 1.5 890,661 5.5Valottamo Oy 0 69,86569,865 1.5 69,865 0.4Martela Pekka Kalevi 69,274 869,282 1.5 1,385,488 8.6Taipale Ville Juhani 0 61,00061,000 1.3 61,000 0.4Tuuli Markku Juhani 0 60,70660,706 1.3 60,706 0.4Andersson Minna Sinikka 49,200 049,200 1.1 984,000 Martela Mari Kaarina 20,219 9,59629,815 0.6 413,976 2.6Martela Ille Ilari 13,218 8,36821,586 0.5 272,728 1.7Other shareholders 58,860 2,313,0352,371,895 51.1 3,490,235 21.6Total 604,800 4,034,4124,639,212 100 16,130,412 100The list includes all shareholders holding over 1% of the shares or votes. The Board of Directors hold 0.4% of shares and 0.2% of votes. Martela Oyj owns 1,425 pcs A shares. Out of the shares 379 were purchased at an average price of EUR 10.65 and 1,046 were transferred from Martela Corporation\u2019s joint account to the treasury shares reserve based on the decision by AGM on March 13, 2018. The number of treasury shares is equivalent to 0.03% of all shares and 0.01% of all votes. The Annual General Meeting has in 2025 re-authorised the Board of Directors to decide, for the following year, on share issue, on acquiring and/or disposing of the company\u2019s shares in deviation from the pre-emptive rights of shareholders. The AGM approved the Board of Directors\u2019 proposals, detailed in the meeting notice, to authorise the Board to acquire and/or dispose of Martela shares. The authorisation is for a maximum 450,000 of the company\u2019s A series shares. Breakdown of share ownership by number of shares held 31 Dec 2025 Number of % of total Number Number Shares, pcsshareholdersshareholdersof shares %of votes % of Votes1\u2013500 2,196 78.1260,449 5.6 268,049 1.7501\u20131,000 247 8.8199,774 4.3 203,574 1.31,001\u20135,000 253 9.0612,252 13.2 943,612 5.8Over 5,000 115 4.13,555,537 76.6 14,491,177 89.8Total 2,811 100.04,628,012 99.8 15,906,412 98.6of which nominee-registered 7172,043 3.7 172,043 1.1In the waiting list and collective account 611,200 0.2 224,000 1.4Total4,639,212 100.0 16,130,412 100.0Breakdown of shareholding by sector 31 Dec 2025Number of % of total Number Number shareholdersshareholdersof shares %of votes % of VotesPrivate companies 90 3.21,815,292 39.1 7,363,292 45.6Financial and insurance institutions 10 0.4116,465 2.5 254,524 1.6Non-profit entities 5 0.23,161 0.1 3,161 0.0Households 2,696 95.92,510,703 54.1 8,241,103 51.1Foreign investors 10 0.410,348 0.2 44,332 0.3Total 2,811 100.04,455,969 96.1 15,906,412 98.6of which nominee-registered 7172,043 3.7 172,043 1.1In the waiting list and collective account 611,200 0.2 224,000 1.4Total4,639,212 100.0 16,130,412 100.0", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__97": { "value": "16. EquityShare capital The paid share capital entered in the Trade register is EUR 7,000,000. The counter value of a share is EUR 1.51 (1.51). The K shares carry 20 votes at the annual general meeting and the A-shares 1 vote each. Both share series have the same dividend rights. Reserve forNumber of sharesShare premium invested Changes in share capital (1,000 eur)A shares K shares Share capitalaccountunrestricted equity Treasury shares Total1 Jan 2024 3,967,270 604,8007,000 1,116 995 -4 9,108Shares of directed share issue 65,71785 8531 Dec 2024 4,032,987 604,8007,000 1,116 1,080 -4 9,192Shares of directed share issue031 Dec 2025 4,032,987604,8007,000 1,116 1,080 -4 9,192Martela Oyj owns 1,425 (1,425) A-shares purchased at an average price of 10.65. The number of treasury shares is equivalent to 0.03% (0.03%) of all shares and 0.01% (0.01%) of all votes.The subscription price of the directed share issue has been registered in reserve for invested unrestricted equity Company has decided on a paid direct share issue April 5, 2024, in which 65,717 of series A shares have been subscribed. The share subscription price EUR 85 thousand, has been credited to the company\u2019s reserve for invested unrestricted equity. Acquisition of shares for the share-based incentive scheme and the management of the scheme have been outsourced to an external service provider. Translation differences in equity comprises translation differences of financial statements of foreign subsidiaries whentranslated into euros and of investments in foreign units. Other reserves consists of reserve funds. The share premium account is a fund established in accordancewith the previous Finnish Companies Act. According to the present Liability Companies Act (effective from September 1, 2006) it is included in restricted shareholders\u2019 equity and can no longer be accumulated. The share premium account can be reduced in accordance with the regulations on the reduction of share capital, and it can be used as a fund increase to increase share capital. The acquisition cost of treasury shares is deducted from shareholders\u2019 equity (including the related transaction costs). The parent company\u2019s distributable equity was EUR 1,576 thousand on December 31, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__99": { "value": "Martela Oyj owns 1,425 (1,425) A-shares purchased at an average price of 10.65. The number of treasury shares is equivalent to 0.03% (0.03%) of all shares and 0.01% (0.01%) of all votes.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__100": { "value": "17. Share-based paymentsShare-based incentive plan for the group\u2019s key employees 2024, 2025 and 2026 The prerequisite for participating in the plan is that a participantacquires the company\u00b4s series A shares up to the number determined by the Board of Directors. In order to implement the plan, the Board of Directors decided on a share issue against payment directed to the target group. Approximately 40 persons, including the CEO and other Martela\u2019s Management Team members, belong to the target group of the plan. In total, 37 people participated in the new plan. The Performance-based Matching Share Plan 2024\u20132026 consists of three performance periods, covering the financial years of 2024, 2025 and 2026, respectively. In the plan, the target group is given an opportunity to earn Martela Corporation series A shares based on performance and on their personal investment in Martela Corporation series A shares. The Board of Directors decides on the plan\u2019s performance criteria and targets to be set for each criterion at the beginning of a performance period. During the performance period 2025, the rewards are based on the Group\u2019s Earnings before Interest and Taxes (EBIT). The potential rewards based on the plan will be paid after the end of each performance period. The rewards to be paid based on the plan 2024-2026 will amount to an approximate maximum total of 1,400,000 Martela Corporation series A shares including also the proportion to be paid in cash. The cash proportions of the rewards are intended for covering taxes and tax-related expenses arising from the rewards to the participants. Changes during the period 2025Earning period 2024 Earning period 2025 Earning period 20261 Jan Outstanding at the beginning of the reporting period, pcsChanges during the periodGranted 237,316 237,316 232,716ForfeitedShares givenLost during the period 237,3164,600Outstanding at the end of the period 232,716 232,716Effects from the share based incentive programme on the financial year (EUR 1 000)20252024Expenses for the financial year, share-based payments, equity settled00IFRS 2 requires an entity to measure the award at its fair value and recognised over the vesting period. The award is recognised in equity in its full extent. The fair value of the share-based scheme when granted was the value of a company\u2019s share, EUR 1.33 per share (14.3.2024). ProgramShare-based incentive programme 2024\u20132026TypeShareInstrumentEarning period 2024 Earning period 2025 Earning period 2026Issuing date 14.3.2024 14.3.202414.3.2024Maximum amount, pcs 1,400,000 1,400,0001,400,000Dividend adjustment No NoNoGrant date 14.3.2024 14.3.202414.3.2024Beginning of earning period 1.1.20241.1.20251.1.2026End of earning period 31.12.202431.12.202531.12.2026End of restriction period 31.5.202531.5.202631.5.2027Vesting conditions Share ownership, Share ownership, employment until the end employment until the end of vesting date, EBITof vesting date, EBITMaximum contractual life, yrs 1.41.41.4Remaining contractual life, yrs 0.00.41.4Number of persons at the end of reporting year 03535Payment method Cash & EquityCash & EquityCash & Equity", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__104-1": { "value": "18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,298Accrued liabilities and prepaid income ofPersonnel expenses3,576 3,926Royalties198 180Residual expenses1,817 2,256Other1 4Total5,592 6,366Other current liabilities4,013 3,057Other4,013 3,057Provisions*78 73Current liabilities34,196 39,636", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__103": { "value": "18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,298", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__102-1": { "value": "18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,298Accrued liabilities and prepaid income ofPersonnel expenses3,576 3,926Royalties198 180Residual expenses1,817 2,256Other1 4Total5,592 6,366Other current liabilities4,013 3,057Other4,013 3,057Provisions*78 73Current liabilities34,196 39,636", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__101": { "value": "18. Financial liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Non-currentDerivatives designated as hedging instruments0 58Lease liabilities13,157 13,446Total13,157 13,504CurrentLoans from financial institutions3,620 4,404Lease liabilities3,950 2,843Total7,570 7,247Current loans consist of factoring loan in 2025. More information in note 23 Pledges granted and contingent liabilities. More information on Derivatives designated as hedging instruments is given in notes 12 and 22. (EUR 1,000)31 Dec 202531 Dec 2024Lease liabilities are payable as follows:Lease liabilitiesLease liabilitiesLease liabilities \u2013 total amount of minimum lease paymentsNo later than one year4,550 3,422Later than one year and no later than five years10,387 9,585Later than five years4,239 5,724Total19,176 18,731Lease liabilities \u2013 present value of minimum lease paymentsNo later than one year3,950 2,843Later than one year and no later than five years9,138 8,131Later than five years4,019 5,314Total17,107 16,288Unearned finance expense2,069 2,443(EUR 1,000)31 Dec 2025 31 Dec 2024Amounts recognised in profit or loss (EUR 1 000)Interest on lease liabilities-681 -673Expenses related to short-term leases-525 -1,049Non-cash changesFair value of Derivatives designated as Transfer between Lease Lease Changes in net debt 2025 (EUR 1,000)1 Jan 2025 Cash flowshedging instrumentsgroupsliabilities increaseliabilities decrease 31 Dec 2025Long-term liabilities total 13,504 0-58 -3,271 2,982 0 13,157Short-term liabilities total 7,247 -7880 3,308 1,937 -4Total liabilities from the financing activities 20,751 -788-58 37 4,919 -4,134 20,727Non-cash changesFair value of Derivatives Lease designated as Transfer between liabilities Lease liabilities Changes in net debt 2024 (EUR 1,000)1 Jan 2024 Cash flowshedging instrumentsgroupsincreasedecrease 31 Dec 2024Long-term liabilities total 13,812 022 -2,634 2,304 0 13,504Short-term liabilities total 4,287 3,198-15 2,624 994 -3,841 7,247Total liabilities from the financing activities 18,099 3,1987 -10 3,298", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__108": { "value": "20. Provisions(EUR 1,000)31 Dec 2025 31 Dec 2024Long-term provisions 312 292Short-term provisions78 73Total390 366Provisions 1 Jan366 337Net change in provisions24 29Provisions 31 Jan 390 366The normal warranty for standard Martela produced products is five years. The warranty provision has been calculated as an estimate of the five year warranties for Martela products and the sale of Martela products.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__109": { "value": "Accrued liabilities and prepaid income ofPersonnel expenses3,576 3,926Royalties198 180Residual expenses1,817 2,256Other1 4Total5,592 6,366Other current liabilities4,013 3,057Other4,013 3,057Provisions*78 73Current liabilities34,196 39,636", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__113": { "value": "22. Management of financial risksFinancial risks are unexpected exceptions relating to exchange rates, liquidity, customer liquidity, investments and interest rates. The objective of financial risk management is to ensure that the company has sufficient financing on a cost-efficient basis and to reduce the adverse effects of financial market fluctuations on the Group\u2019s result and net assets. The general principles of risk management are approved by Board of Directors and the practical implementation of financial risk management is on the responsibility of the parent company\u2019s financial administration. Market risks Market risks comprise the following three risks: Currency risk, interest rate risk and price risk. The associated fluctuations in exchange rates, market interest rates and market prices may lead to changes in the fair value of financial instruments and in the future cash flows and hence they impact the result and balance sheet of the Group. The increased volatility in electricity price 2024 and 2025 has led to the decision to enter into contracts for electricity derivatives. Currency risks The Group has operations in Finland, Sweden, Norway and Poland and it is therefore exposed to currency that arise in intra-group transactions, exports and imports, the financing of foreign subsidiaries and equity that is denominated in foreign currencies. Translation risks result from incoming cash flows denominated in foreign currencies. Translation risk arise when the value of the capital invested in the parent company\u2019s foreign subsidiaries, annual profits and loans change as a result of exchange rate fluctuations.Transaction risks Martela\u2019s major trading currencies are EUR, SEK, NOK and PLN. The SEK, NOK and PLN currency positions are reviewed mainly on a half-yearly basis. The Group\u2019s policy is to hedge the net positions remaining after reconciliation if seen necessary. The Group has not hedged against transaction risks during the financial periods of 2025 and 2024. The following table presents currency risks per instrument and currency.Transaction risks per instrument and currency 31 Dec 2025(EUR 1,000)EUR SEK NOKTrade receivables 01,207 997Trade payables 0651 137Total 01,858 1 134Transaction risks per instrument and currency 31 Dec 2024 (EUR 1 000)EUR SEK NOKTrade receivables 02,257 1,743Trade payables 01,321 257Total 03,578 2,000The impact of other currencies is minor.Analysis of sensitivity to transaction riskThe following table presents the average impact of 10 per cent change in exchange rates on 31 December on the company\u2019s financial result before taxes and capital for 2025 (2024). The estimates are based on the assumption that no other variables change.Analysis of sensitivity to transaction risk (EUR 1,000)Impact on result31 Dec 2025EUR+/-0SEK+/-186NOK+/-113Analysis of sensitivity to transaction risk (EUR 1,000)Impact on result31.12.2024EUR+/- 0SEK+/- 358NOK+/- 200Interest rate risks The following table presents the distribution of the Group\u2019s financial instruments into fixed interest rate and variable interest rate on the balance sheet date. Financial instruments (EUR 1,000)31 Dec 2025 31 Dec 2024Fixed rateLease liabilities 17,107 16,288Financial liabilities incl derivatives 3,620 4,462Total 20,727 20,751Price riskAvailable-for-sale shares included in financial assets are not deemed subject to resale price risk. Credit risk Credit risk arises from the possibility that a counterparty will not meet its contractual payment obligations. Hence the seriousness of the risk is determined on the basis of the counterparty\u2019s creditworthiness. The objective of credit risk management is to minimise the losses that would arise should the counterparty not meet its obligations. The turnover and maturity structure of Group\u2019s companies trade receivables are reported monthly and are monitored by the parent company\u2019s financial management. The principles of credit risk management are confirmed by Martela\u2019s Board of Directors. Risk management is based on the authorisations given to the organisation. Credit risks related to the company\u2019s trade and other receivables are minimised by using short terms of payment, effective collection measures and accounting for the counterparty\u2019s creditworthiness. Supply agreements are used when the customer company is unknown and the available credit information is insufficient. In this context a supply agreement is an agreement which secures and receivables arising from an order by withholding the right of ownership with Martela Oyj until the customer has paid the sale price in full. Supply agreements are only used in sales in Finland. A customemay also be required to make prepayment before sold products are delivered if it is considered necessary in light of the potentiacredit risk associated with the customer. Counterparties may also be granted to credit limits. The creditworthiness of customers is monitored regularly on the basis of payment history and credit rating. Collateral may be required from certain customers based on their creditworthiness and in the case of exports, for example, Martela may use confirmed irrevocable Letters of Credit. The book value of financial assets corresponds to the maximumamount of the credit risk. The maximum financial asset credit risk amount on the balance sheet date 31 December is presented in the following table: Maximum financial asset credit risk (EUR 1,000)2025 2024Non-current loan receivables 428 567Trade receivables and other receivables 15,187 18,645Cash and cash equivalents 2,588 3,903Total 18,202 23,114See note 15 for additional information on trade receivables and the related credit loss provisions.Liquidity risksThe group continuously aims to evaluate and monitor the amount of financing required for its operations to ensure sufficient liquidity for funding activities, including fulfilling obligations from long-term commitments such as lease agreements. Additionally, the group seeks to maintain adequate liquid assets through efficient cash management solutions, such as cash reserves and working capital optimization. Rollover risk is partly managed by utilizing multiple leasing and rental partners in financing activities. The profitability of the group\u2019s operations and cash flow significantly influence the developmentof the group\u2019s liquidity position and the company\u2019s ability to meet its payment obligations. Furthermore, sudden changes in financial markets or in Martela\u2019s operating environment may negatively impact the group\u2019s liquidity. The business environment has been extremely challenging duringthe years 2023, 2024, and 2025, resulting in weak profitability and cash flow from the group\u2019s operations. As a consequence, the group\u2019s liquidity position has tightened, especially in the second half of 2024 and to some extent during 2025. The group has continued to implement systematic measures to improve profitability and enhance working capital turnover, aiming to strengthen liquidity. Additionally, efforts are ongoing to accelerate billing frequency to further improve liquidity. Despite these measures, the risks related to liquidity have increased compared to the previous year and remain at a challenging level. The company\u2019s Board of Directors and management have identified new efficiency, and operational as well as administrative saving measures in late 2025 and early 2026, which are to be implemented in the early part of 2026. Some of these actions are also targeting to decrease the funds tied to working capital. Furthermore, the company has identified and preparing structural changes, which are improving the short-term liquidity. The above mentioned actions are improving the company\u2019s cash flow and liquidity situation during 2026. Cash and cash equivalent at the year-end 2025 were EUR 2,588 thousand.Contractual cash flows mature as follows (EUR 1,000):2026 2027 2028 2029 2030 Later Total Balance sheet valueLease liabilities 4,5504,028 2,816 1,888 1,655 4,239 19,176 17,107Trade payables 9,6739,673 9,673Total 14,2234,028 2,816 1,888 1,655 4,239 28,849Cash and cash equivalent at the year-end 2024 were EUR 3,903 thousand.Contractual cash flows mature as follows (EUR 1,000):2025 2026 2027 2028 2029 Later Total Balance sheet valueLease liabilities 3,4222,912 2,648 2,313 1,712 5,724 18,731 16,288Trade payables 14,36814,368 14,368Total 17,7902,912 2,648 2,313 1,712 5,724 33,099Management of capital structureIt is the Group\u2019s objective to ensure an effective capital structure that will secure its operating capacity in the capital markets in all circumstances irrespective of volatility. The Group\u2019s Board of Directors assess the capital structure on a regular basis, The Group uses the equity ratio to monitor its capital structure. The equity ratio formula is presented in the following table: Equity ratio31 Dec 2025 31 Dec 2024Shareholders' equity-1,977 1,159Balance sheet total \u2013 advance payments38,490 46,143Equity to assets ratio %-5.1 2.5", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__114-1": { "value": "Market risks Market risks comprise the following three risks: Currency risk, interest rate risk and price risk. The associated fluctuations in exchange rates, market interest rates and market prices may lead to changes in the fair value of financial instruments and in the future cash flows and hence they impact the result and balance sheet of the Group. The increased volatility in electricity price 2024 and 2025 has led to the decision to enter into contracts for electricity derivatives.Currency risks The Group has operations in Finland, Sweden, Norway and Poland and it is therefore exposed to currency that arise in intra-group transactions, exports and imports, the financing of foreign subsidiaries and equity that is denominated in foreign currencies. Translation risks result from incoming cash flows denominated in foreign currencies. Translation risk arise when the value of the capital invested in the parent company\u2019s foreign subsidiaries, annual profits and loans change as a result of exchange rate fluctuations.Interest rate risks The following table presents the distribution of the Group\u2019s financial instruments into fixed interest rate and variable interest rate on the balance sheet date. Financial instruments (EUR 1,000)31 Dec 2025 31 Dec 2024Fixed rateLease liabilities 17,107 16,288Financial liabilities incl derivatives 3,620 4,462Total 20,727 20,751Price riskAvailable-for-sale shares included in financial assets are not deemed subject to resale price risk.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__118": { "value": "Credit risk Credit risk arises from the possibility that a counterparty will not meet its contractual payment obligations. Hence the seriousness of the risk is determined on the basis of the counterparty\u2019s creditworthiness. The objective of credit risk management is to minimise the losses that would arise should the counterparty not meet its obligations. The turnover and maturity structure of Group\u2019s companies trade receivables are reported monthly and are monitored by the parent company\u2019s financial management. The principles of credit risk management are confirmed by Martela\u2019s Board of Directors. Risk management is based on the authorisations given to the organisation. Credit risks related to the company\u2019s trade and other receivables are minimised by using short terms of payment, effective collection measures and accounting for the counterparty\u2019s creditworthiness. Supply agreements are used when the customer company is unknown and the available credit information is insufficient. In this context a supply agreement is an agreement which secures and receivables arising from an order by withholding the right of ownership with Martela Oyj until the customer has paid the sale price in full. Supply agreements are only used in sales in Finland. A customemay also be required to make prepayment before sold products are delivered if it is considered necessary in light of the potentiacredit risk associated with the customer. Counterparties may also be granted to credit limits. The creditworthiness of customers is monitored regularly on the basis of payment history and credit rating. Collateral may be required from certain customers based on their creditworthiness and in the case of exports, for example, Martela may use confirmed irrevocable Letters of Credit. The book value of financial assets corresponds to the maximumamount of the credit risk. The maximum financial asset credit risk amount on the balance sheet date 31 December is presented in the following table: Maximum financial asset credit risk (EUR 1,000)2025 2024Non-current loan receivables 428 567Trade receivables and other receivables 15,187 18,645Cash and cash equivalents 2,588 3,903Total 18,202 23,114See note 15 for additional information on trade receivables and the related credit loss provisions.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__119": { "value": "Liquidity risksThe group continuously aims to evaluate and monitor the amount of financing required for its operations to ensure sufficient liquidity for funding activities, including fulfilling obligations from long-term commitments such as lease agreements. Additionally, the group seeks to maintain adequate liquid assets through efficient cash management solutions, such as cash reserves and working capital optimization. Rollover risk is partly managed by utilizing multiple leasing and rental partners in financing activities. The profitability of the group\u2019s operations and cash flow significantly influence the developmentof the group\u2019s liquidity position and the company\u2019s ability to meet its payment obligations. Furthermore, sudden changes in financial markets or in Martela\u2019s operating environment may negatively impact the group\u2019s liquidity. The business environment has been extremely challenging duringthe years 2023, 2024, and 2025, resulting in weak profitability and cash flow from the group\u2019s operations. As a consequence, the group\u2019s liquidity position has tightened, especially in the second half of 2024 and to some extent during 2025. The group has continued to implement systematic measures to improve profitability and enhance working capital turnover, aiming to strengthen liquidity. Additionally, efforts are ongoing to accelerate billing frequency to further improve liquidity. Despite these measures, the risks related to liquidity have increased compared to the previous year and remain at a challenging level. The company\u2019s Board of Directors and management have identified new efficiency, and operational as well as administrative saving measures in late 2025 and early 2026, which are to be implemented in the early part of 2026. Some of these actions are also targeting to decrease the funds tied to working capital. Furthermore, the company has identified and preparing structural changes, which are improving the short-term liquidity. The above mentioned actions are improving the company\u2019s cash flow and liquidity situation during 2026. Cash and cash equivalent at the year-end 2025 were EUR 2,588 thousand.Contractual cash flows mature as follows (EUR 1,000):2026 2027 2028 2029 2030 Later Total Balance sheet valueLease liabilities 4,5504,028 2,816 1,888 1,655 4,239 19,176 17,107Trade payables 9,6739,673 9,673Total 14,2234,028 2,816 1,888 1,655 4,239 28,849Cash and cash equivalent at the year-end 2024 were EUR 3,903 thousand.Contractual cash flows mature as follows (EUR 1,000):2025 2026 2027 2028 2029 Later Total Balance sheet valueLease liabilities 3,4222,912 2,648 2,313 1,712 5,724 18,731 16,288Trade payables 14,36814,368 14,368Total 17,7902,912 2,648 2,313 1,712 5,724 33,099", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__120": { "value": "Management of capital structureIt is the Group\u2019s objective to ensure an effective capital structure that will secure its operating capacity in the capital markets in all circumstances irrespective of volatility. The Group\u2019s Board of Directors assess the capital structure on a regular basis, The Group uses the equity ratio to monitor its capital structure. The equity ratio formula is presented in the following table: Equity ratio31 Dec 2025 31 Dec 2024Shareholders' equity-1,977 1,159Balance sheet total \u2013 advance payments38,490 46,143Equity to assets ratio %-5.1 2.5", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__127": { "value": "Holding (%) Of votes (%) Production Group structureDomicile31 Dec 202531 Dec 2025 Sales companyFinland x xcompanyParent companyMartela Oyj100 100 x xSubsidiariesKidex OyFinlandMuuttopalvelu Grundell OyFinland100 100 xAskiMartela AB, N\u00e4ssj\u00f6Sweden100 100 xSweden100 100Martela AS, OsloNorway100 100 xMartela Sp.z o.o., VarsovaPoland100 100 x xTehokaluste Oy Finland 100 100 x", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__126": { "value": "Holding (%) Of votes (%) Production Group structureDomicile31 Dec 202531 Dec 2025 Sales companyFinland x xcompanyParent companyMartela Oyj100 100 x xSubsidiariesKidex OyFinlandMuuttopalvelu Grundell OyFinland100 100 xAskiMartela AB, N\u00e4ssj\u00f6Sweden100 100 xSweden100 100Martela AS, OsloNorway100 100 xMartela Sp.z o.o., VarsovaPoland100 100 x xTehokaluste Oy Finland 100 100 x", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__125": { "value": "24. Related party transactionsMartela Group\u2019s related party transactions comprise the CEO, members of the Board and the Group\u2019s management team, as well as their family members. Martela Group\u2019s related parties also include a shareholder who holds at least 20% of the company\u2019s total number of votes. Members of the Board own a total of 18,142 (18,142) shares and hold a total of 0.4% (0.4%) of the shares and 0.4% (0.4%) of the votes. Persons in the management own a total of 143,751 (150,295) Martela Corporation shares as at December 31, 2025. As part of the implementation of the Performance-based Matching Share Plan, described in note 17, Board of Directors has resolved to grant plan participants interest-bearing loans to finance the acquisition of the company\u2019s shares. Maximum amount of the loan is 70 per cent of the participant\u00b4s investment in shares. Loan is to be repaid the latest by December 31, 2027 and interest is 12-month Euribor, however not below 0%. Management has been granted loan in total EUR 164,372.66 (173,927.66), of which EUR 81,889.99 (81,889.99) has been granted to CEO and other management EUR 82,482.67 (92,037.67).Holding (%) Of votes (%) Production Group structureDomicile31 Dec 202531 Dec 2025 Sales companyFinland x xcompanyParent companyMartela Oyj100 100 x xSubsidiariesKidex OyFinlandMuuttopalvelu Grundell OyFinland100 100 xAskiMartela AB, N\u00e4ssj\u00f6Sweden100 100 xSweden100 100Martela AS, OsloNorway100 100 xMartela Sp.z o.o., VarsovaPoland100 100 x xTehokaluste Oy Finland 100 100 xAski Avvecklingsbolag AB shares have been sold to Martela AB.Management employee benefits The Group has determined key persons in management to be:Members of the Board of DirectorsCEO Group\u2019s Management Team The table below presents the employee benefits received by key persons in management. Employee benefits are presented with the accrual method.(EUR 1,000)2025 2024Management employee benefitsSalaries and other short-term employee benefits-1,025 -1,175Total-1,025 -1,175Salaries and feesthe Board members-165 -167CEO-226 -240the Management Team members (excl. CEO)-634 -768Total-1,025 -1,175Fees to Board members2025 2024Martela Eero -23.8 -23.8Mattsson Jan-23.8 -23.8Mellstr\u00f6m Katarina *)0.0 - 7.9Mild Johan-46.0 -46.0Veps\u00e4l\u00e4inen Anni -23.8 -23.8Mattila Hanna-23.8 -23.8Jacob Kragh **)-23.8 -17.9Total-165.0 -167.0*) Member of Board until Q1 2024.**) Member of Board from Q2 2024.Fees based on board membership are not paid to members employed by the company.Salaries, fees and pension commitment to CEO2025 2024Salaries and fees-226 -240Statutory earnings-related pension payment (TyEL) on salaries-56 -58Salaries include also share-based incentives. The period of notice is 6 months with respect to both the present CEO and the company, and in the event of dismissal by the company, the CEO is entitled, besides of the notice period, to a lump-sum compensation equalling hies salary for 6 months. CEO and the Group management team has long term share-based incentive programme, in which is possible to receive Martela A shares when the set targets are met. More information in note 17 Share-based payments.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__124": { "value": "24. Related party transactionsMartela Group\u2019s related party transactions comprise the CEO, members of the Board and the Group\u2019s management team, as well as their family members. Martela Group\u2019s related parties also include a shareholder who holds at least 20% of the company\u2019s total number of votes. Members of the Board own a total of 18,142 (18,142) shares and hold a total of 0.4% (0.4%) of the shares and 0.4% (0.4%) of the votes. Persons in the management own a total of 143,751 (150,295) Martela Corporation shares as at December 31, 2025. As part of the implementation of the Performance-based Matching Share Plan, described in note 17, Board of Directors has resolved to grant plan participants interest-bearing loans to finance the acquisition of the company\u2019s shares. Maximum amount of the loan is 70 per cent of the participant\u00b4s investment in shares. Loan is to be repaid the latest by December 31, 2027 and interest is 12-month Euribor, however not below 0%. Management has been granted loan in total EUR 164,372.66 (173,927.66), of which EUR 81,889.99 (81,889.99) has been granted to CEO and other management EUR 82,482.67 (92,037.67).Holding (%) Of votes (%) Production Group structureDomicile31 Dec 202531 Dec 2025 Sales companyFinland x xcompanyParent companyMartela Oyj100 100 x xSubsidiariesKidex OyFinlandMuuttopalvelu Grundell OyFinland100 100 xAskiMartela AB, N\u00e4ssj\u00f6Sweden100 100 xSweden100 100Martela AS, OsloNorway100 100 xMartela Sp.z o.o., VarsovaPoland100 100 x xTehokaluste Oy Finland 100 100 xAski Avvecklingsbolag AB shares have been sold to Martela AB.Management employee benefits The Group has determined key persons in management to be:Members of the Board of DirectorsCEO Group\u2019s Management Team The table below presents the employee benefits received by key persons in management. Employee benefits are presented with the accrual method.(EUR 1,000)2025 2024Management employee benefitsSalaries and other short-term employee benefits-1,025 -1,175Total-1,025 -1,175Salaries and feesthe Board members-165 -167CEO-226 -240the Management Team members (excl. CEO)-634 -768Total-1,025 -1,175Fees to Board members2025 2024Martela Eero -23.8 -23.8Mattsson Jan-23.8 -23.8Mellstr\u00f6m Katarina *)0.0 - 7.9Mild Johan-46.0 -46.0Veps\u00e4l\u00e4inen Anni -23.8 -23.8Mattila Hanna-23.8 -23.8Jacob Kragh **)-23.8 -17.9Total-165.0 -167.0*) Member of Board until Q1 2024.**) Member of Board from Q2 2024.Fees based on board membership are not paid to members employed by the company.Salaries, fees and pension commitment to CEO2025 2024Salaries and fees-226 -240Statutory earnings-related pension payment (TyEL) on salaries-56 -58Salaries include also share-based incentives. The period of notice is 6 months with respect to both the present CEO and the company, and in the event of dismissal by the company, the CEO is entitled, besides of the notice period, to a lump-sum compensation equalling hies salary for 6 months. CEO and the Group management team has long term share-based incentive programme, in which is possible to receive Martela A shares when the set targets are met. More information in note 17 Share-based payments.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__123": { "value": "23. Pledges granted and contingent liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Debts secured by mortgages0 0Corporate mortgages9,963 9,809Total mortgages9,963 9,809Other pledgesGuarantees as security for rents680 898CommitmentsRent commitments39 323Factoring debts which customer receivables as guarantee3,616 4,404Factoring receivables as guarantee4,216 5,095", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__122": { "value": "23. Pledges granted and contingent liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Debts secured by mortgages0 0Corporate mortgages9,963 9,809Total mortgages9,963 9,809Other pledgesGuarantees as security for rents680 898CommitmentsRent commitments39 323Factoring debts which customer receivables as guarantee3,616 4,404Factoring receivables as guarantee4,216 5,095", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__121": { "value": "23. Pledges granted and contingent liabilities(EUR 1,000)31 Dec 2025 31 Dec 2024Debts secured by mortgages0 0Corporate mortgages9,963 9,809Total mortgages9,963 9,809Other pledgesGuarantees as security for rents680 898CommitmentsRent commitments39 323Factoring debts which customer receivables as guarantee3,616 4,404Factoring receivables as guarantee4,216 5,095", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__128": { "value": "26. Key share-related figures2025 2024 2023 2022 2021Earnings per share EUR-0.75 -1.87 -0.77 0.57 -0.53Earnings per share (diluted) EUR-0.75 -1.87 -0.77 0.57 -0.53Share par value EUR1.51 1.51 1.53 1.55 1.55Dividend EUR0.00*) 0.00 0.00 0.10 0.00Dividend/earnings per share %0.00*) 0.00 0.00 17.69 0.00Effective dividend yield %0.00 0.00 0.00 0.04 0.00Equity per share EUR-0.43 0.25 2.09 3.07 2.39Price of A share 31 Dec EUR 0.72 0.85 1.28 2.45 2.29Share issue-adjusted number of shares 1,000 pcs4,639.21 4,639.21 4,573.50 4,519.61 4,508.04Average share-issue adjusted number of shares 1,000 pcs4,639.21 4,639.21 4,573.50 4,519.61 4,508.04Price/earnings ratio-0.96 -0.45 -1.67 4.34 -4.32Market value of shares **) MEUR3.34 3.94 5.85 11.07 10.29*) Proposal by the Board of Directors for year 2025**) Price of A shares used as value of K sharesFormulas to key figuresEarnings/share =Profit attributable to equity holders of the parentAverage share issue-adjusted number of sharesPrice/earnings multiple (P/E) =Share issue-adjusted share price at year-endEarnings/shareEquity/share, EUR =Equity attributable to the equity holders of the parentShare issue-adjusted number of shares at year-endDividend/share, EUR =Dividend for the financial yearShare issue-adjusted number of shares at year-endDividend/earnings, % =Dividend/share x 100Earnings/shareEffective dividend yield, % =Share issue-adjusted dividend/share x 100Share issue-adjusted share price at the year-endMarket value of shares, EUR =Total number of shares at year end x share price on the balance sheet dateReturn on equity, % =Profit/loss for the financial year x 100Equity (average during the year)Return on investment, % =(Pre-tax profit/loss + interest expenses + other financial items) x 100Balance sheet total \u2013 Non-interest-bearing liabilities (average during the year)Equity ratio, % =Equity x 100Balance sheet total \u2013 advances receivedGearing, % =Interest-bearing liabilities \u2013 cash, cash equivalents and liquid asset securities x 100EquityPersonnel on average =Month-end average number of personnel in active employmentInterest-bearing net debt =Interest-bearing debt \u2013 cash and other liquid financial assets", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:743700M4EIEVD61PNN55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }