{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"DIG": "http://digia.com/2025-12-31",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://digia.com/2025-12-31/743700QVAG6OXK5OP587-2025-12-31.xsd"
]
},
"facts": {
"f1__s1__3__5": {
"value": "217028000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__5": {
"value": "205672000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__6": {
"value": "336000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__6": {
"value": "117000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__7": {
"value": "39660000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:RawMaterialsAndConsumablesUsedAndServicesExpense",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__7": {
"value": "34332000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:RawMaterialsAndConsumablesUsedAndServicesExpense",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__8": {
"value": "7225000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__8": {
"value": "7200000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__9": {
"value": "128747000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__9": {
"value": "123670000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__10": {
"value": "23605000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__10": {
"value": "22379000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__11": {
"value": "198901000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:OperatingExpenseAndOtherIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__11": {
"value": "187464000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:OperatingExpenseAndOtherIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__12": {
"value": "18127000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__12": {
"value": "18208000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__13": {
"value": "230000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__13": {
"value": "524000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__14": {
"value": "1971000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__14": {
"value": "1794000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__15": {
"value": "-1741000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__15": {
"value": "-1270000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__16": {
"value": "16387000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__16": {
"value": "16938000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__17": {
"value": "3542000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__17": {
"value": "3647000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__18": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__18": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__3__19": {
"value": "0.49",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s1__4__19": {
"value": "0.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s1__3__20": {
"value": "0.48",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s1__4__20": {
"value": "0.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s1__3__21": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s1__4__21": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__3__5": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__4__5": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__3__6": {
"value": "2179000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__4__6": {
"value": "-1009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__3__7": {
"value": "15024000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__4__7": {
"value": "12282000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__3__8": {
"value": "15024000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s2__4__8": {
"value": "12282000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__5": {
"value": "105531000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__5": {
"value": "92779000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__6": {
"value": "9872000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__6": {
"value": "9647000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__7": {
"value": "831000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__7": {
"value": "466000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__8": {
"value": "5804000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__8": {
"value": "3124000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__9": {
"value": "499000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__9": {
"value": "482000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__10": {
"value": "697000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentReceivables",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__10": {
"value": "453000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentReceivables",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__11": {
"value": "248000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__11": {
"value": "297000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__12": {
"value": "123482000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__12": {
"value": "107249000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__13": {
"value": "245000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__13": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__14": {
"value": "123727000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:NoncurrentAssetsAndNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__14": {
"value": "107249000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:NoncurrentAssetsAndNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__17": {
"value": "49070000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__17": {
"value": "38006000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__18": {
"value": "24214000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__18": {
"value": "18232000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__19": {
"value": "73284000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__19": {
"value": "56238000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__22": {
"value": "197011000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__22": {
"value": "163486000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__25": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__25": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__26": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__26": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__27": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:ReserveForInvestedUnrestrictedEquity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__27": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:ReserveForInvestedUnrestrictedEquity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__28": {
"value": "-363000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__28": {
"value": "-2542000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__29": {
"value": "31622000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriod",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__29": {
"value": "23597000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriod",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__30": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarningsProfitLossForReportingPeriod",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__30": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarningsProfitLossForReportingPeriod",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__31": {
"value": "93476000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__31": {
"value": "83718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__32": {
"value": "93476000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__32": {
"value": "83718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__35": {
"value": "2376000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__35": {
"value": "1993000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__36": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:NoncurrentAdvances",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__36": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:NoncurrentAdvances",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__37": {
"value": "32500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__37": {
"value": "14000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__38": {
"value": "3031000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__38": {
"value": "1036000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__39": {
"value": "4296000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__39": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__40": {
"value": "42203000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__40": {
"value": "17029000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__43": {
"value": "21076000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:TradeAndOtherCurrentPayablesToTradeSuppliersAndCurrentAdvances",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__43": {
"value": "24414000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:TradeAndOtherCurrentPayablesToTradeSuppliersAndCurrentAdvances",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__44": {
"value": "27852000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:CurrentAccrualsAndCurrentDeferredIncomeOtherThanCurrentContractLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__44": {
"value": "23487000.0",
"decimals": -3,
"dimensions": {
"concept": "DIG:CurrentAccrualsAndCurrentDeferredIncomeOtherThanCurrentContractLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__45": {
"value": "2905000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__45": {
"value": "2266000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__46": {
"value": "9500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__46": {
"value": "12572000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__47": {
"value": "61332000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__47": {
"value": "62739000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__50": {
"value": "103535000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__50": {
"value": "79768000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__4__53": {
"value": "197011000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s3__5__53": {
"value": "163486000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__5": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__5": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__6": {
"value": "12784000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__6": {
"value": "12702000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__7": {
"value": "4249000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__7": {
"value": "-2763000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__8": {
"value": "1693000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__8": {
"value": "1754000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__9": {
"value": "228000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__9": {
"value": "402000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__10": {
"value": "5212000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__10": {
"value": "2355000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__11": {
"value": "14703000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__11": {
"value": "25049000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__14": {
"value": "576000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__14": {
"value": "289000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__15": {
"value": "10654000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__15": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__16": {
"value": "4798000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsFromChangesInOwnershipInterestsInSubsidiaries",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__16": {
"value": "5116000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsFromChangesInOwnershipInterestsInSubsidiaries",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__17": {
"value": "-16028000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__17": {
"value": "-5405000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__20": {
"value": "3089000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__20": {
"value": "3570000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__21": {
"value": "16085000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfCurrentBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__21": {
"value": "11572000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfCurrentBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__22": {
"value": "31500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__22": {
"value": "6000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__23": {
"value": "4766000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__23": {
"value": "4501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__24": {
"value": "7560000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__24": {
"value": "-13643000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__27": {
"value": "6235000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__27": {
"value": "6001000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__28": {
"value": "18232000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__28": {
"value": "12404000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__29": {
"value": "6235000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__29": {
"value": "6001000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__30": {
"value": "-252000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__30": {
"value": "-174000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__3__31": {
"value": "24214000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s4__4__31": {
"value": "18232000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__5": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__5": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__5": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__5": {
"value": "-1533000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__5": {
"value": "27581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__5": {
"value": "75420000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__6": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__6": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__7": {
"value": "-1009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__7": {
"value": "-1009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__8": {
"value": "-1009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__8": {
"value": "13291000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__8": {
"value": "12282000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__9": {
"value": "585000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__9": {
"value": "585000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__10": {
"value": "4501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__10": {
"value": "4501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__11": {
"value": "68000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__11": {
"value": "68000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__12": {
"value": "-3984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__12": {
"value": "-3984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__13": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__13": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__13": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__13": {
"value": "-2542000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__13": {
"value": "36888000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__13": {
"value": "83718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__19": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__19": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__19": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__19": {
"value": "-2542000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__19": {
"value": "36888000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__19": {
"value": "83718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__20": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__20": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__21": {
"value": "2179000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__21": {
"value": "2179000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__22": {
"value": "2179000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__22": {
"value": "12845000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__22": {
"value": "15024000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__23": {
"value": "-500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__23": {
"value": "-500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__24": {
"value": "4766000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__24": {
"value": "4766000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__25": {
"value": "-5266000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__25": {
"value": "-5266000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s5__3__26": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__4__26": {
"value": "42081000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "DIG:ReserveForInvestedUnrestrictedEquityMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__5__26": {
"value": "5204000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__6__26": {
"value": "-363000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__7__26": {
"value": "44467000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f1__s5__8__26": {
"value": "93476000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f1__s8__6__5": {
"value": "2.1 Basic information on the Group Digia is a trusted European partner in intelligent business. As a consulting, software and services company, we help our customers to create, maintain and develop intelligent business. We bring the benefits of AI to our customers\u2019 everyday processes, products, and services throughout their lifecycles. Our approximately 1600 employees operate internationally, yet always close to our customers. Digia has a good customer base, extensive product and service of fering, 24/7 service maintenance and support, and a credible business size. Digia is a trusted partner to its customers in their digitalization and AI transformation. We forge long-term customer relationships and develop them to grow with our customers. Digia operates in ten locations in Finland \u2013 Helsinki, Joensuu, Jyv\u00e4skyl\u00e4, Kuopio, Lahti, Oulu, Rauma, Tampere, Turku and Vaasa \u2013 as well as in Stockholm and Malm\u00f6 in Sweden, Hengelo in the Netherlands, and in Warsaw, Cz\u0119stochowa and Pozna\u0144 in Poland. The company is listed on Nasdaq Helsinki (DIGIA). The Group\u2019s parent company Digia Plc is a Finnish public limited liability company established under the laws of Finland. Its Business ID is 0831312-4 and it is domiciled in Helsinki. Its registered address is Atomitie 2 B, 00370 Helsinki.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__6": {
"value": "Digia is a trusted European partner in intelligent business. As a consulting, software and services company, we help our customers to create, maintain and develop intelligent business. We bring the benefits of AI to our customers\u2019 everyday processes, products, and services throughout their lifecycles.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__8": {
"value": "Digia operates in ten locations in Finland \u2013 Helsinki, Joensuu, Jyv\u00e4skyl\u00e4, Kuopio, Lahti, Oulu, Rauma, Tampere, Turku and Vaasa \u2013 as well as in Stockholm and Malm\u00f6 in Sweden, Hengelo in the Netherlands, and in Warsaw, Cz\u0119stochowa and Pozna\u0144 in Poland.",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__7": {
"value": "Finland",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__13": {
"value": "Helsinki",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__12": {
"value": "Digia Plc is a Finnish public limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__11": {
"value": "Digia Plc",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__10": {
"value": "Digia Plc",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__9": {
"value": "Digia Plc",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "Atomitie 2 B, 00370 Helsinki",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__15": {
"value": "2.2 Approval by the Board of DirectorsThe Board of Directors approved the financial statements for publication on 5 February 2026. According to the Finnish Companies Act, shareholders have the right to approve or reject the financial statements at the General Meeting held after publication. Digia Plc\u2019s Annual General Meeting will be held on 24 March 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__17": {
"value": "2.3 Accounting policiesThe consolidated financial statements have been prepared in compliance with the International Financial Reporting Standards (IFRS), observing the IAS and IFRS standards, as well as SIC and IFRIC interpretations valid on December 31, 2025.The consolidated financial statements are based on original acquisition costs. In the fair value hierarchy, the highest level is assigned to quoted (unadjusted) prices for identical assets or liabilities in active markets (Level 1 inputs), and the lowest to unobservable inputs (Level 3 inputs). The consolidated financial statements include the parent company, Digia Plc, and all of its subsidiaries. Digia wholly owns all of its subsidiaries. Acquired subsidiaries are consolidated using the acquisition method, according to which the assets and liabilities of the acquired entity are measured at fair value at the time of acquisition, and the remaining dif ference between the acquisition price and the acquired shareholders\u2019 equity constitutes goodwill. Subsidiaries acquired during the fiscal period are included in the consolidated financial statements as from when control was gained, while divested subsidiaries are included until the date of divestment. No subsidiaries were divested in the 2025 and 2024 fiscal periods.The consolidated financial statements are primarily presented in thousands of euros and the figures have been rounded to the nearest thousand euro, which means that the sum of individual figures may dif fer from the totals given.Items referring to the earnings and financial position of the Group\u2019s units are recognized in the currency that is the main currency of the unit\u2019s primary operating environment (\u201cfunctional currency\u201d). The consolidated financial statements are given in euros, which is the operating and presentation currency of the parent company. The Group has the following foreign subsidiaries: four in Sweden, two in Poland, one in Lithuania, and one in the Netherlands.Receivables and liabilities denominated in foreign currencies have been converted into euro at the exchange rate in ef fect on the balance sheet date. Gains and losses arising from foreign currency transactions are recognized through profit or loss. Foreign exchange gains and losses from operations are included in the corresponding items above EBIT. The income statements of foreign Group companies have been converted into euro at the weighted average exchange rate for the period, and the balance sheets have been converted at the exchange rate quoted on the balance sheet date. Translation dif ferences arising from the application of the acquisition method are treated as items adjusting the consolidated comprehensive income statement.Digia presents the other accounting principles applied in the financial statements in the notes to the financial statement items in question. The table below lists the Group\u2019s accounting policies, information about which note they are presented in and a reference to the relevant IFRS standard.Accounting policy Note IFRS-standardiSegment reporting 3.1 Reportable segments IFRS 8Recognition of net sales 3.2 Net sales IFRS 15Provisions 3.3 Provisions IAS 37Government grants 3.4 Other operating income IAS 20Business combinations and divestments 3.5 Acquired business operations IFRS 3, IFRS 10Research and development costs 3.7 Other operating expenses IAS 38Current tax 3.8 Current tax IAS 12Deferred tax assets and liabilities 3.9 Deferred tax IAS 12Earnings per share 3.10 Earnings per share IAS 33Pension liabilities 4.2 Pension liabilities IAS 19Accounts receivable and other receivables 6.2 Accounts receivable and other receivables IFRS 9, IFRS 15Costs arising from the acquisition of customer contracts 6.2 Other receivables IFRS 15Financial assets 6.2 Financial assets recognized at fair value through profit or loss IAS 32, IFRS 9, IFRS 7Interest-bearing liabilities 6.3 Financial liabilities IFRS 9, IFRS 13Lease liabilities 6.4 Lease liabilities IFRS 16Share-based remuneration 4.4, 6.7 Personnel expenses, Equity IFRS 2Goodwill 7.1 Goodwill IFRS 3, IAS 36 Intangible assets 7.3 Intangible assets IAS 38, IAS 36Property, plant and equipment 7.2 Property, plant and equipment IAS 16, IAS 36Right-of-use assets 7.4 Lease obligations and commitments IFRS 16Impairment 7.5 Impairment of assets IAS 36Related party transactions 7.6 Related party information IAS 24The Digia Group complies with the agenda decision issued by the Interpretations Commit tee (IFRIC) on the accounting treatment of config-uration or customization costs in a cloud computing arrangement (IAS 38 Intangible Assets).Accounting estimates and judgments applied in the preparation of the financial statementsThe preparation of financial statements in accordance with IFRS requires the Group\u2019s management to make accounting estimates and apply judgments and assumptions that have an ef fect on the application of the accounting principles and the carrying amounts of assets, liabilities, income, and expenses. These estimates and assumptions are based on previous experience and other justifiable assumptions that are believed to be reasonable under the circumstances and that serve as a foundation for evaluating the items included in the financial statements. Digia\u2019s management has assessed the climate\u2019s potential impacts on accounting estimates and judgments. Management has estimated that climate-related factors will not have a material impact on the items presented in the financial statements at this time. Management monitors changes in legislation and will update its estimates and judgments as necessary.These estimates and judgments are reviewed regularly, but the actual results may dif fer from the estimates and solutions. The assumptions underlying management\u2019s estimates and judgments are presented in the following notes:NoteRevenue recognition: Degree of completion of a project recognized as revenue over time 3.2Revenue recognition: Principal or agent 3.2Fair values of net assets acquired in business combinations and additional purchase prices 3.5Main assumptions used in impairment testing of goodwill 7.1Cloud service configuration and customization costs 7.3Leases 6.4 and 7.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__16-1": {
"value": "2.3 Accounting policiesThe consolidated financial statements have been prepared in compliance with the International Financial Reporting Standards (IFRS), observing the IAS and IFRS standards, as well as SIC and IFRIC interpretations valid on December 31, 2025.The consolidated financial statements are based on original acquisition costs. In the fair value hierarchy, the highest level is assigned to quoted (unadjusted) prices for identical assets or liabilities in active markets (Level 1 inputs), and the lowest to unobservable inputs (Level 3 inputs). The consolidated financial statements include the parent company, Digia Plc, and all of its subsidiaries. Digia wholly owns all of its subsidiaries. Acquired subsidiaries are consolidated using the acquisition method, according to which the assets and liabilities of the acquired entity are measured at fair value at the time of acquisition, and the remaining dif ference between the acquisition price and the acquired shareholders\u2019 equity constitutes goodwill. Subsidiaries acquired during the fiscal period are included in the consolidated financial statements as from when control was gained, while divested subsidiaries are included until the date of divestment. No subsidiaries were divested in the 2025 and 2024 fiscal periods.The consolidated financial statements are primarily presented in thousands of euros and the figures have been rounded to the nearest thousand euro, which means that the sum of individual figures may dif fer from the totals given.Items referring to the earnings and financial position of the Group\u2019s units are recognized in the currency that is the main currency of the unit\u2019s primary operating environment (\u201cfunctional currency\u201d). The consolidated financial statements are given in euros, which is the operating and presentation currency of the parent company. The Group has the following foreign subsidiaries: four in Sweden, two in Poland, one in Lithuania, and one in the Netherlands.Receivables and liabilities denominated in foreign currencies have been converted into euro at the exchange rate in ef fect on the balance sheet date. Gains and losses arising from foreign currency transactions are recognized through profit or loss. Foreign exchange gains and losses from operations are included in the corresponding items above EBIT. The income statements of foreign Group companies have been converted into euro at the weighted average exchange rate for the period, and the balance sheets have been converted at the exchange rate quoted on the balance sheet date. Translation dif ferences arising from the application of the acquisition method are treated as items adjusting the consolidated comprehensive income statement.Digia presents the other accounting principles applied in the financial statements in the notes to the financial statement items in question. The table below lists the Group\u2019s accounting policies, information about which note they are presented in and a reference to the relevant IFRS standard.Accounting policy Note IFRS-standardiSegment reporting 3.1 Reportable segments IFRS 8Recognition of net sales 3.2 Net sales IFRS 15Provisions 3.3 Provisions IAS 37Government grants 3.4 Other operating income IAS 20Business combinations and divestments 3.5 Acquired business operations IFRS 3, IFRS 10Research and development costs 3.7 Other operating expenses IAS 38Current tax 3.8 Current tax IAS 12Deferred tax assets and liabilities 3.9 Deferred tax IAS 12Earnings per share 3.10 Earnings per share IAS 33Pension liabilities 4.2 Pension liabilities IAS 19Accounts receivable and other receivables 6.2 Accounts receivable and other receivables IFRS 9, IFRS 15Costs arising from the acquisition of customer contracts 6.2 Other receivables IFRS 15Financial assets 6.2 Financial assets recognized at fair value through profit or loss IAS 32, IFRS 9, IFRS 7Interest-bearing liabilities 6.3 Financial liabilities IFRS 9, IFRS 13Lease liabilities 6.4 Lease liabilities IFRS 16Share-based remuneration 4.4, 6.7 Personnel expenses, Equity IFRS 2Goodwill 7.1 Goodwill IFRS 3, IAS 36 Intangible assets 7.3 Intangible assets IAS 38, IAS 36Property, plant and equipment 7.2 Property, plant and equipment IAS 16, IAS 36Right-of-use assets 7.4 Lease obligations and commitments IFRS 16Impairment 7.5 Impairment of assets IAS 36Related party transactions 7.6 Related party information IAS 24The Digia Group complies with the agenda decision issued by the Interpretations Commit tee (IFRIC) on the accounting treatment of config-uration or customization costs in a cloud computing arrangement (IAS 38 Intangible Assets).2.4 New and amended standardsApplicable new and amended standards as of January 1, 2025Digia adopted the following new standards and amendments as of the fiscal year beginning January 1, 2025. Amendments to IAS 21 \u2013 Estimating the spot exchange rate when a currency is not exchangeableThe amendment is taken into account when a transaction or business function is handled in a foreign currency that is not exchangeable to another currency on the measurement date for that purpose.New and amended standards to be applied in future financial periodsDigia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2026, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 9 and IFRS 7 \u2013 Nature-dependent electricityAmendments have been made to the application of the \u201cown use\u201d exception under IFRS 9 and the hedge accounting requirements concerning nature- dependent electricity, such as wind and solar power. In addition, IFRS 7 has been amended to introduce specific disclosure requirements. These amendments only apply to contracts that expose an entity to variability in the underlying amount of electricity because the source of electricity generation depends on uncontrollable natural conditions.Digia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2027, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 18 The earlier IAS 1 is replaced with the new IFRS 18, which concerns the presen-tation and disclosure of information in financial statements. The new standard introduces changes to issues such as the structure of the statement of profit or loss, and enhances the requirements for aggregating and disaggregating disclosed information in both the primary financial statements and the notes. Another new requirement concerns the disclosure of management-defined performance measures in the notes. The company has conducted a study on the impact of this standard, and the required changes to reporting have been initiated. It is the company\u2019s opinion that the new IFRS 18 standard will have only a minor impact. Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint VenturesThe amendments eliminate an inconsistency between current guidance on consolidation and the equity method, and require that gains be recognized in full when the transferred assets constitute a business as defined in IFRS 3 Business Combinations.Accounting principle \u2013 recognition in net salesDigia\u2019s performance obligations are work performed by people, licenses of own products, maintenance of own products, third-party products, maintenance of third-party products as well as services. The typical payment terms for all performance obligations are 14\u201360 days from the invoice date. Digia does not have any significant financing components in customer contracts. The warranty period for customer-specific materials in performance obligations is mainly six months from the approval of the delivery. Both parties typically have the right to cancel the agreement if a party commits a material breach of the agreement and has not remedied said breach within 30 days. When an agreement is cancelled, the parties are to return any deliverables received.Work performed by peopleWork performed by people in specification and delivery projects is recognized as revenue over time in accordance with progress. Long-term projects with a fixed price are recognized over time on the basis of their percentage of completion once the outcome of the project can be reliably estimated. The percentage of completion is determined as the proportion of costs arising from work performed for the project up to the date of review in the total estimated project costs. If estimates of the project change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. Digia fulfils its performance obligation with respect to work performed by people in accordance with progress. The warranty period in expert service agreements is mainly 30 days from service delivery. Projects that include a specification phase after which the customer has the option of withdrawing from the project are recognized as revenue over time. The delivery project will not be recognized as revenue until the specification project has been approved. Own productsThe licenses of own products comprise a performance obligation that is to be recognized as revenue at a point in time. Revenue is recognized in one instalment when the product has been delivered, that is, when the licenses have been installed in the customer\u2019s testing environment. Digia has fulfilled its performance obligation once installation has been completed. SaaS (software as a service) agreements for the company\u2019s own products are recognized as revenue over time during the contract period. Maintenance fees for Digia product licenses are recognized as revenue over time during the contract period.Digia provides a six-month warranty for its own products, ef fective as from the date when the delivery of the completed software has been approved. Third-party productsWith respect to third-party licenses, the actual responsibility for the features, further development and maintenance of the product is specified in the agreement. If Digia is responsible, revenue from third-party products is recognized on a gross basis in one instalment once the product license has been installed in the customer\u2019s test environment. If a third party holds actual responsibility for the aforementioned mat ters, revenue is recognized on a net basis, that is, the margin or commission is recognized in net sales upon installation. Revenue accrued from maintenance of third-party products and from SaaS agreements is recognized over time either on a gross basis (Digia has actual responsibility for maintenance) or on a net basis (a third party is responsible for maintenance). The warranty for third-party software is determined according to the terms of the third-party software.ServicesRevenue from service agreements is recognized over time during the agreement period. If a service agreement includes a ticket- or hour-based performance obligation, revenue is recognized over time in accordance with progress.Accounting principle \u2013 provisionsA provision is recognized when the Group has a legal or factual obligation based on previous events, the realization of a payment obligation is probable and the amount of the obligation can be reliably estimated. A loss provision is created for fixed-price projects if it becomes apparent that the obligatory expenditure on the fulfilment of project obligations will exceed the benefits to be gained from the agreement. The loss is recognized in the period when it becomes known and can be estimated for the first time. Loss provisions are reversed in accordance with the extent and timing of incurred expenses.Accounting principle \u2013 government grantsGovernment grants received as compensation for costs are recognized in the income statement at the same time as the expenses related to the target of the grant are recognized as expenses. Grants of this kind are presented under other operating income.Accounting principle \u2013 business combinationsAll business combinations are accounted for using the acquisition method. The purchase price consists of a share paid at the time of acquisition and any additional purchase price payable later. Such additional purchase prices are paid in cash.Identifiable assets acquired and liabilities assumed in business combinations are measured at their fair value at the time of acquisition. The amount of the purchase price that exceeds the fair value of acquired net assets is recognized as goodwill. Changes in the value of the additional purchase price (liability item) are recognized through profit or loss. The exception to this is a situation in which additional information has been received about the financial position at the time of acquisition and this has an ef fect on the acquisition price. In this case, the change in the acquisition price is recognized by adjusting the acquisition cost calculation. Acquisition-related costs are recognized as expenses when incurred and are presented under other operating expenses in the consolidated income statement. Non-controlling interests in the acquired subsidiary are measured as a relative share of the fair value. In a phased acquisition, the earlier holding is measured at fair value and the resulting gain or loss is recognized through profit or loss.Accounting principle \u2013 current taxIncome taxes recognized in the income statement include taxes based on taxable income for the financial period, adjustments to taxes for previous periods, as well as changes in deferred taxes. Tax based on taxable income for the period is calculated using the corporate income tax rate applicable in each country.Accounting principle \u2013 deferred taxesDeferred tax receivables and liabilities are recognized for temporary dif ferences between the taxable values and book values of asset and liability items. Temporary dif ferences arise from obligatory provisions, lease agreements, the share-based incentive scheme, and revaluation at fair value in connection with acquisitions. Deferred taxes are determined on the basis of the tax rate enacted by the balance sheet date. Deferred tax receivables are recognized up to the probable amount of taxable income in the future, against which the temporary dif ference can be utilized.Accounting principle \u2013 earnings per shareBasic earnings per share are calculated by dividing the earnings before tax for the accounting period at tributable to the parent company\u2019s shareholders by the weighted average of shares outstanding during the accounting period. Own shares held by the company are not included in the calculation of the weighted average of shares outstanding. When calcu-lating diluted earnings per share, the impact of the share-based incentive scheme is taken into consideration.Accounting principle \u2013 pension liabilitiesThe Group\u2019s pension schemes are defined contribution plans, and payments are recognized in the income statement during the period to which the payment applies.Accounting principle \u2013 share-based incentive schemeDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recog-nized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity. The accrual of expenses from the incentive scheme is recognized annually, assessing the total cost impact of the scheme at the level estimated by management. If estimates of the total cost impact of the scheme change, the cost is amended in the period during which the change becomes known for the first time.Immediate costs relating to the acquisition of Digia Plc\u2019s own shares are recognized as deductions in shareholders\u2019 equity.The parent company complies with Statement 2020/1998 of the Accounting Board (KILA) in the FAS treatment of share-based incentive schemes, as the terms and conditions of such schemes are irrevocably fulfilled only at the end of the incentive period.Allocation of incentives under the terms and conditions of the share-based incentive scheme does not require an employee covered by the scheme to make a cash payment as consideration, and thus has no ef fect on the parent company\u2019s income statement and balance sheet. Once the incentive period has ended and the terms and conditions of the scheme have been fulfilled, ownership of said shares is transferred to the employee in question and does not result in an event that would be recognized in the bookkeeping of the parent company.Expense ef fect of share-based incentive schemes on 2025 consolidated result Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year \u2013151 \u2013349 \u2013500Share-based payments, shareholders\u2019 equity, 31 Dec 2025 \u2013151 \u2013349 \u2013500Comparison data for 2024 Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year 177 409 585Share-based payments, shareholders\u2019 equity, 31 Dec 2024 177 409 585Accounting principle \u2013 accounts payable and other liabilitiesThe carrying amounts of accounts payable and other liabilities are considered to correspond to their fair values due to the short-term nature of these items.Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.Impairment testing of assetsGoodwill impairment testing is performed at Group level, with the Group as the cash-generating unit. The table below shows the distribution of goodwill and balance sheet values of other asset items subject to testing. Impairment testing for the 2024 fiscal year was carried out using the values for 30 September 2025. Balance sheet value Specified of assets intangible subject to EUR 1,000assets Goodwill Other itemstesting, total30 Sept 2025 7,927 105,787 3,119 116,83330 Sept 2024 7,842 93,001 \u20132,904 97,939In the five-year forecast period, annual growth in net sales is expected to be 3.0 (2024: 3.0) percent and 2.0 (2.0) percent thereafter, the average operating profit to amount to 8.3 (9.5) percent and the pre-tax discount rate to be 12.6(11.9) percent. Cash f lows after the forecast period have been extrapolated using the net sales growth rate of 2.0 (2.0) percent and the operating profit margin of 8.6 (5.3) percent. The discount rate used is the average cost of capital (WACC). Impairment testing indicated a buf fer of about EUR 128 million.Sensitivity analysisManagement tests the impacts of changes in the significant estimates used in forecasts with sensitivity analyses. The most important factors in goodwill sensitivity analyses are not only the cash f low forecasts and their assumptions, but also the growth percentage of the terminal value and the discount rate used and the ef fect on goodwill. If \u201318.2 percent had been used as the growth percentage of the terminal value, instead of 2 percent, the value in use would have corresponded to the value subject to testing. If 19.3 percent had been used as the discount rate, instead of 12.6 percent, the value in use would have corresponded to the value subject to testing. If the operating margin were 2.9 percent, instead of the average of 8.3 percent, the value in use would correspond to the value subject to testing.In addition, a sensitivity analysis of net sales growth and operating profit has been carried out. According to the sensitivity analysis, goodwill requires either net sales to remain at the current level with operating profit of 4.6 percent, or a 2.0 percent growth in net sales with operating profit of 2.0 percent.Accounting principle \u2013 impairmentsOn the balance sheet date, it is estimated whether there is evidence that the value of a tangible or intangible asset may have been impaired. If there is evidence of impairment, the amount recoverable from the asset is estimated. In addition, the recoverable amount is estimated annually on goodwill regardless of whether there is an indication of impairment or not. The need for impairment is reviewed at the level of cash generating units, which refers to the lowest level of unit that is mainly independent of other units and whose cash f lows can be separated from other cash f lows. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in the income statement. An impairment loss recognized for goodwill will not be reversed under any circumstances.Accounting principle \u2013 property, plant and equipmentProperty, plant and equipment (PPE) are carried at cost less accumulated depreciation and impairment. Assets are depreciated over their estimated useful lives. Depreciation is not booked for land areas. Estimated useful lives are as follows:Machinery and equipment 3\u20138 yearsLeasehold improvement expenditure 3\u20135 yearsBuildings and structures 25 years The residual value and useful life of assets is reviewed on each balance sheet date and, if necessary, adjusted to ref lect any changes in expected economic value.Capital gains and losses on elimination and the transfer of property, plant and equipment are included either in other operating income or expenses.Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.Accounting principle \u2013 lease agreementsIFRS 16 sets out the requirements for the recognition, measurement, and disclosure of leases that have been complied with. Under the standard, the lessee shall recognize lease contracts in the balance sheet as a lease liability and related right-of-use asset. At the commencement date of the contract, the lessee recognizes a liability for its obligation to make lease payments and an asset for its right to use the leased asset. Interest expenses must be recognized for the liability in the balance sheet and depreciation for the asset. Digia leases the premises, company cars, equipment and multifunctional devices it uses. The bulk of the lease liability and right-of-use asset in the balance sheet comprises lease contracts for of fices. Digia has applied exemptions permit ted under IFRS 16 for short-term lease contracts. Such lease contracts with a term of less than 12 months have not been recog-nized in the balance sheet. In addition, Digia does not recognize an asset and liability in the balance sheet for leases of low value assets. Calculations of the right-of-use asset and corresponding lease liability are based on the company\u2019s estimate of the duration of current lease contracts and potential use of options to extend them.Lease liabilities are described in Note 6.4.Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Accounting principle \u2013 dividendsDividends proposed by the Board of Directors will not be deducted from distributable shareholders\u2019 equity before the Board\u2019s decision has been received.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__18": {
"value": "The consolidated financial statements have been prepared in compliance with the International Financial Reporting Standards (IFRS), observing the IAS and IFRS standards, as well as SIC and IFRIC interpretations valid on December 31, 2025.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__19": {
"value": "The consolidated financial statements are based on original acquisition costs. In the fair value hierarchy, the highest level is assigned to quoted (unadjusted) prices for identical assets or liabilities in active markets (Level 1 inputs), and the lowest to unobservable inputs (Level 3 inputs).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "The consolidated financial statements include the parent company, Digia Plc, and all of its subsidiaries. Digia wholly owns all of its subsidiaries. Acquired subsidiaries are consolidated using the acquisition method, according to which the assets and liabilities of the acquired entity are measured at fair value at the time of acquisition, and the remaining dif ference between the acquisition price and the acquired shareholders\u2019 equity constitutes goodwill. Subsidiaries acquired during the fiscal period are included in the consolidated financial statements as from when control was gained, while divested subsidiaries are included until the date of divestment. No subsidiaries were divested in the 2025 and 2024 fiscal periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "The consolidated financial statements include the parent company, Digia Plc, and all of its subsidiaries. Digia wholly owns all of its subsidiaries. Acquired subsidiaries are consolidated using the acquisition method, according to which the assets and liabilities of the acquired entity are measured at fair value at the time of acquisition, and the remaining dif ference between the acquisition price and the acquired shareholders\u2019 equity constitutes goodwill. Subsidiaries acquired during the fiscal period are included in the consolidated financial statements as from when control was gained, while divested subsidiaries are included until the date of divestment. No subsidiaries were divested in the 2025 and 2024 fiscal periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "Items referring to the earnings and financial position of the Group\u2019s units are recognized in the currency that is the main currency of the unit\u2019s primary",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "Receivables and liabilities denominated in foreign currencies have been converted into euro at the exchange rate in ef fect on the balance sheet date. Gains and losses arising from foreign currency transactions are recognized",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "Accounting estimates and judgments applied in the preparation of the financial statementsThe preparation of financial statements in accordance with IFRS requires the Group\u2019s management to make accounting estimates and apply judgments and assumptions that have an ef fect on the application of the accounting principles and the carrying amounts of assets, liabilities, income, and expenses. These estimates and assumptions are based on previous experience and other justifiable assumptions that are believed to be reasonable under the circumstances and that serve as a foundation for evaluating the items included in the financial statements. Digia\u2019s management has assessed the climate\u2019s potential impacts on accounting estimates and judgments. Management has estimated that climate-related factors will not have a material impact on the items presented in the financial statements at this time. Management monitors changes in legislation and will update its estimates and judgments as necessary.These estimates and judgments are reviewed regularly, but the actual results may dif fer from the estimates and solutions. The assumptions underlying management\u2019s estimates and judgments are presented in the following notes:NoteRevenue recognition: Degree of completion of a project recognized as revenue over time 3.2Revenue recognition: Principal or agent 3.2Fair values of net assets acquired in business combinations and additional purchase prices 3.5Main assumptions used in impairment testing of goodwill 7.1Cloud service configuration and customization costs 7.3Leases 6.4 and 7.4Significant estimate or judgement:Revenue recognition: degree of completion of a project recognized as revenue over time A project recognized as revenue over time is recognized as income and expenses on the basis of degree of completion once the outcome of the project can be reliably estimated. Recognition is based on estimates of expected income and expenses of the project and reliable measurement and estimation of project progress. If estimates of the project\u2019s outcome change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. An onerous contract is immediately recognized as an expense.Significant estimateFair values of net assets acquired in business combinations and additional purchase pricesThe purchase price, additional purchase price, if any, and assets and liabilities acquired in business combinations are measured at fair value.The fair value of acquired assets and liabilities is determined based on the fair values of similar asset items, estimated expected cash f lows from acquired assets or estimated payments required to fulfil the obligation. The fair value of the additional purchase price is determined based on a forecast of the parameters in accordance with the terms of the additional purchase price over the period defined in the terms and discounted to its present value. In the view of management, the used estimates and assumptions are suf ficiently reliable for determining fair value.Significant estimate \u2013 main assumptions used in impairment testing of goodwillManagement applies significant estimates and judgements in assessing the development of the Group\u2019s net sales and costs, the applicable tax rates, and the impact of changes in market conditions on the Group\u2019s earnings trend. The main assumptions used to calculate the recoverable amount were the operating profit in the forecast period, long-term growth over the terminal period and the discount rate used. Cash f low forecasts are based on the Group\u2019s actual result and management\u2019s best estimates of future financial performance. Cash f low forecasts include the budgeted figure for the next fiscal year and projected figures for the next five years. Growth rates are based on management\u2019s estimates of growth in future years.Operating profit data from external research institutes has also been utilized. Growth of 2.0 percent during the terminal period ref lects management\u2019s long-term expectations for Digia\u2019s business growth, taking current interest rates and the overall market situation into consideration. WACC before taxes has been used as the discount factor in these calculations. WACC considers both the expected return on equity and return on debt, calculated using the beta figures, capital structure and tax rates of comparable companies. Growth rates are based on management\u2019s estimates of growth in future years.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "2.4 New and amended standardsApplicable new and amended standards as of January 1, 2025Digia adopted the following new standards and amendments as of the fiscal year beginning January 1, 2025. Amendments to IAS 21 \u2013 Estimating the spot exchange rate when a currency is not exchangeableThe amendment is taken into account when a transaction or business function is handled in a foreign currency that is not exchangeable to another currency on the measurement date for that purpose.New and amended standards to be applied in future financial periodsDigia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2026, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 9 and IFRS 7 \u2013 Nature-dependent electricityAmendments have been made to the application of the \u201cown use\u201d exception under IFRS 9 and the hedge accounting requirements concerning nature- dependent electricity, such as wind and solar power. In addition, IFRS 7 has been amended to introduce specific disclosure requirements. These amendments only apply to contracts that expose an entity to variability in the underlying amount of electricity because the source of electricity generation depends on uncontrollable natural conditions.Digia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2027, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 18 The earlier IAS 1 is replaced with the new IFRS 18, which concerns the presen-tation and disclosure of information in financial statements. The new standard introduces changes to issues such as the structure of the statement of profit or loss, and enhances the requirements for aggregating and disaggregating disclosed information in both the primary financial statements and the notes. Another new requirement concerns the disclosure of management-defined performance measures in the notes. The company has conducted a study on the impact of this standard, and the required changes to reporting have been initiated. It is the company\u2019s opinion that the new IFRS 18 standard will have only a minor impact. Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint VenturesThe amendments eliminate an inconsistency between current guidance on consolidation and the equity method, and require that gains be recognized in full when the transferred assets constitute a business as defined in IFRS 3 Business Combinations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "2.4 New and amended standardsApplicable new and amended standards as of January 1, 2025Digia adopted the following new standards and amendments as of the fiscal year beginning January 1, 2025. Amendments to IAS 21 \u2013 Estimating the spot exchange rate when a currency is not exchangeableThe amendment is taken into account when a transaction or business function is handled in a foreign currency that is not exchangeable to another currency on the measurement date for that purpose.New and amended standards to be applied in future financial periodsDigia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2026, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 9 and IFRS 7 \u2013 Nature-dependent electricityAmendments have been made to the application of the \u201cown use\u201d exception under IFRS 9 and the hedge accounting requirements concerning nature- dependent electricity, such as wind and solar power. In addition, IFRS 7 has been amended to introduce specific disclosure requirements. These amendments only apply to contracts that expose an entity to variability in the underlying amount of electricity because the source of electricity generation depends on uncontrollable natural conditions.Digia will adopt the following amendments to standards as of the fiscal year beginning January 1, 2027, as long as they have been approved by the planned adoption date. The amendments are not expected to have a material impact on the information contained in the consolidated financial statements.Amendments to IFRS 18 The earlier IAS 1 is replaced with the new IFRS 18, which concerns the presen-tation and disclosure of information in financial statements. The new standard introduces changes to issues such as the structure of the statement of profit or loss, and enhances the requirements for aggregating and disaggregating disclosed information in both the primary financial statements and the notes. Another new requirement concerns the disclosure of management-defined performance measures in the notes. The company has conducted a study on the impact of this standard, and the required changes to reporting have been initiated. It is the company\u2019s opinion that the new IFRS 18 standard will have only a minor impact. Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint VenturesThe amendments eliminate an inconsistency between current guidance on consolidation and the equity method, and require that gains be recognized in full when the transferred assets constitute a business as defined in IFRS 3 Business Combinations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "3.1 Reportable segmentsDigia reports on its business operations as one segment. In 2024, Digia comprised four service areas: Digital Solutions, Business Platforms, Financial Platforms and Managed Solutions. These service areas have similar financial characteristics and are also similar in terms of the nature of product and service production processes, type of customer, geographical characteristics, and methods used in product or service distribution or service provision. For this reason, these service areas have been combined into a single reporting segment.The table below presents the combined net sales and balance sheet value of the companies in the main market areas. No single customer accounted for more than 10 percent of consolidated net sales.Net sales and operating profit (EBITA)EUR million21720619217115621 2118171620252024202320222021Net salesEBITAOther EUR 1,000 Finland Sweden Polandcountries TotalNet sales 180,894 23,121 10,979 2,033 217,028Non-current assets 86,307 20,495 16,230 446 123,479",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "3.2 Net sales Digia\u2019s net sales in the review period amounted to EUR 217.0 (205.7) million, of which Finland accounted for EUR 180.0 (180.9) million and other countries for EUR 37.0 (24.7) million. The disclosed figure for consolidated net sales is the same as the net sales reported in the Group\u2019s Sustainability Report. The net sales of external customers are divided according to the customer\u2019s domicile as follows:EUR 1,000 2025 2024Finland 180,050 180,924Sweden 23,681 22,125Poland 10,953 \u2013Netherlands 2,033 2,020Other countries 311 602Total217,028 205,672Net sales distribution EUR 1,000 2025 2024Service and maintenance business 108,972 102,542share of net sales 50.2% 49.9%Project business 108,076 103,129share of net sales 49.8% 50.1%Net sales from the product business amounted to EUR 24.1 (23.8) million, representing 11.1 (11.6) percent of total net sales. The product business comprises Digia\u2019s own licenses, the license sales of its partners, and license maintenance.Net sales of work performed by people accounted for 48.5 (47.2) percent of the company\u2019s net sales.Of net sales, EUR 11.0 (7.7) million were recognized in one installment and EUR 206.0 (198.0) million over time. At the end of the reporting period, Digia reports the total transaction price of uncompleted performance obligations insofar as the agreement is for several years and not charged on an hourly basis. On 31 December 2025, Digia had an order book of EUR 2.2 (1.3) million for multiyear projects with a fixed or target price. The order book for service and maintenance agreements has not been reported, as it cannot be unambiguously determined. In service and maintenance agreements, Digia is responsible for support services, mainte-nance, small-scale developments and/or development of specified systems. These agreements are recognized as income on a monthly basis throughout their lifetime in the form of a fixed monthly payment and an additional variable portion. The variable portion depends on the customer\u2019s use of the service, and this typically forms the majority of the monthly charge.On 31 December 2025, the balance sheet included EUR 0.2 (0.5) million in advance payments for projects in which income is recognized over time. In 2025, EUR 0.2 million has been recognized as income from advance payments received in 2024.Accounting principle \u2013 recognition in net salesDigia\u2019s performance obligations are work performed by people, licenses of own products, maintenance of own products, third-party products, maintenance of third-party products as well as services. The typical payment terms for all performance obligations are 14\u201360 days from the invoice date. Digia does not have any significant financing components in customer contracts. The warranty period for customer-specific materials in performance obligations is mainly six months from the approval of the delivery. Both parties typically have the right to cancel the agreement if a party commits a material breach of the agreement and has not remedied said breach within 30 days. When an agreement is cancelled, the parties are to return any deliverables received.Work performed by peopleWork performed by people in specification and delivery projects is recognized as revenue over time in accordance with progress. Long-term projects with a fixed price are recognized over time on the basis of their percentage of completion once the outcome of the project can be reliably estimated. The percentage of completion is determined as the proportion of costs arising from work performed for the project up to the date of review in the total estimated project costs. If estimates of the project change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. Digia fulfils its performance obligation with respect to work performed by people in accordance with progress. The warranty period in expert service agreements is mainly 30 days from service delivery. Projects that include a specification phase after which the customer has the option of withdrawing from the project are recognized as revenue over time. The delivery project will not be recognized as revenue until the specification project has been approved. Own productsThe licenses of own products comprise a performance obligation that is to be recognized as revenue at a point in time. Revenue is recognized in one instalment when the product has been delivered, that is, when the licenses have been installed in the customer\u2019s testing environment. Digia has fulfilled its performance obligation once installation has been completed. SaaS (software as a service) agreements for the company\u2019s own products are recognized as revenue over time during the contract period. Maintenance fees for Digia product licenses are recognized as revenue over time during the contract period.Digia provides a six-month warranty for its own products, ef fective as from the date when the delivery of the completed software has been approved. Third-party productsWith respect to third-party licenses, the actual responsibility for the features, further development and maintenance of the product is specified in the agreement. If Digia is responsible, revenue from third-party products is recognized on a gross basis in one instalment once the product license has been installed in the customer\u2019s test environment. If a third party holds actual responsibility for the aforementioned mat ters, revenue is recognized on a net basis, that is, the margin or commission is recognized in net sales upon installation. Revenue accrued from maintenance of third-party products and from SaaS agreements is recognized over time either on a gross basis (Digia has actual responsibility for maintenance) or on a net basis (a third party is responsible for maintenance). The warranty for third-party software is determined according to the terms of the third-party software.ServicesRevenue from service agreements is recognized over time during the agreement period. If a service agreement includes a ticket- or hour-based performance obligation, revenue is recognized over time in accordance with progress.Significant estimate or judgement:Revenue recognition: degree of completion of a project recognized as revenue over time A project recognized as revenue over time is recognized as income and expenses on the basis of degree of completion once the outcome of the project can be reliably estimated. Recognition is based on estimates of expected income and expenses of the project and reliable measurement and estimation of project progress. If estimates of the project\u2019s outcome change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. An onerous contract is immediately recognized as an expense.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__28": {
"value": "3.2 Net sales Digia\u2019s net sales in the review period amounted to EUR 217.0 (205.7) million, of which Finland accounted for EUR 180.0 (180.9) million and other countries for EUR 37.0 (24.7) million. The disclosed figure for consolidated net sales is the same as the net sales reported in the Group\u2019s Sustainability Report. The net sales of external customers are divided according to the customer\u2019s domicile as follows:EUR 1,000 2025 2024Finland 180,050 180,924Sweden 23,681 22,125Poland 10,953 \u2013Netherlands 2,033 2,020Other countries 311 602Total217,028 205,672Net sales distribution EUR 1,000 2025 2024Service and maintenance business 108,972 102,542share of net sales 50.2% 49.9%Project business 108,076 103,129share of net sales 49.8% 50.1%Net sales from the product business amounted to EUR 24.1 (23.8) million, representing 11.1 (11.6) percent of total net sales. The product business comprises Digia\u2019s own licenses, the license sales of its partners, and license maintenance.Net sales of work performed by people accounted for 48.5 (47.2) percent of the company\u2019s net sales.Of net sales, EUR 11.0 (7.7) million were recognized in one installment and EUR 206.0 (198.0) million over time. At the end of the reporting period, Digia reports the total transaction price of uncompleted performance obligations insofar as the agreement is for several years and not charged on an hourly basis. On 31 December 2025, Digia had an order book of EUR 2.2 (1.3) million for multiyear projects with a fixed or target price. The order book for service and maintenance agreements has not been reported, as it cannot be unambiguously determined. In service and maintenance agreements, Digia is responsible for support services, mainte-nance, small-scale developments and/or development of specified systems. These agreements are recognized as income on a monthly basis throughout their lifetime in the form of a fixed monthly payment and an additional variable portion. The variable portion depends on the customer\u2019s use of the service, and this typically forms the majority of the monthly charge.On 31 December 2025, the balance sheet included EUR 0.2 (0.5) million in advance payments for projects in which income is recognized over time. In 2025, EUR 0.2 million has been recognized as income from advance payments received in 2024.Accounting principle \u2013 recognition in net salesDigia\u2019s performance obligations are work performed by people, licenses of own products, maintenance of own products, third-party products, maintenance of third-party products as well as services. The typical payment terms for all performance obligations are 14\u201360 days from the invoice date. Digia does not have any significant financing components in customer contracts. The warranty period for customer-specific materials in performance obligations is mainly six months from the approval of the delivery. Both parties typically have the right to cancel the agreement if a party commits a material breach of the agreement and has not remedied said breach within 30 days. When an agreement is cancelled, the parties are to return any deliverables received.Work performed by peopleWork performed by people in specification and delivery projects is recognized as revenue over time in accordance with progress. Long-term projects with a fixed price are recognized over time on the basis of their percentage of completion once the outcome of the project can be reliably estimated. The percentage of completion is determined as the proportion of costs arising from work performed for the project up to the date of review in the total estimated project costs. If estimates of the project change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. Digia fulfils its performance obligation with respect to work performed by people in accordance with progress. The warranty period in expert service agreements is mainly 30 days from service delivery. Projects that include a specification phase after which the customer has the option of withdrawing from the project are recognized as revenue over time. The delivery project will not be recognized as revenue until the specification project has been approved. Own productsThe licenses of own products comprise a performance obligation that is to be recognized as revenue at a point in time. Revenue is recognized in one instalment when the product has been delivered, that is, when the licenses have been installed in the customer\u2019s testing environment. Digia has fulfilled its performance obligation once installation has been completed. SaaS (software as a service) agreements for the company\u2019s own products are recognized as revenue over time during the contract period. Maintenance fees for Digia product licenses are recognized as revenue over time during the contract period.Digia provides a six-month warranty for its own products, ef fective as from the date when the delivery of the completed software has been approved. Third-party productsWith respect to third-party licenses, the actual responsibility for the features, further development and maintenance of the product is specified in the agreement. If Digia is responsible, revenue from third-party products is recognized on a gross basis in one instalment once the product license has been installed in the customer\u2019s test environment. If a third party holds actual responsibility for the aforementioned mat ters, revenue is recognized on a net basis, that is, the margin or commission is recognized in net sales upon installation. Revenue accrued from maintenance of third-party products and from SaaS agreements is recognized over time either on a gross basis (Digia has actual responsibility for maintenance) or on a net basis (a third party is responsible for maintenance). The warranty for third-party software is determined according to the terms of the third-party software.ServicesRevenue from service agreements is recognized over time during the agreement period. If a service agreement includes a ticket- or hour-based performance obligation, revenue is recognized over time in accordance with progress.Significant estimate or judgement:Revenue recognition: degree of completion of a project recognized as revenue over time A project recognized as revenue over time is recognized as income and expenses on the basis of degree of completion once the outcome of the project can be reliably estimated. Recognition is based on estimates of expected income and expenses of the project and reliable measurement and estimation of project progress. If estimates of the project\u2019s outcome change, the recognized sales and profit/margin are amended in the period during which the change becomes known and can be estimated for the first time. An onerous contract is immediately recognized as an expense.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "Accounting principle \u2013 recognition in net salesDigia\u2019s performance obligations are work performed by people, licenses of own products, maintenance of own products, third-party products, maintenance of third-party products as well as services. The typical payment terms for all performance obligations are 14\u201360 days from the invoice date. Digia does not have any significant financing components in customer contracts. The warranty period for customer-specific materials in performance obligations is mainly six months from the approval of the delivery. Both parties typically have the right to cancel the agreement if a party commits a material breach of the agreement and has not remedied said breach within 30 days. When an agreement is cancelled, the parties are to return any deliverables received.Work performed by peopleWork performed by people in specification and delivery projects is recognized as revenue over time in accordance with progress.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "3.3 Provisions. Recognition: principal or agentDigia can act as either a principal or agent for third-party products. Whether the company is deemed to be acting as a principal or agent for third-party products is based on Digia management\u2019s analysis of the legal form and factual content of the agreements made between the company and its suppliers. With respect to factual content, the decisive factor is Digia\u2019s role and responsibility towards the end customer. If Digia is responsible, revenue is recognized from these products in one instalment on a gross basis once the installation environment has been completed. Maintenance revenue will also be recognized on a gross basis, but over time. If a third party holds actual responsibility, Digia only recognizes the margin or commission in net sales. 3.3 ProvisionsUnprofitable agreementsThe Group had no unprofitable projects on the balance sheet date of 31 December 2025 (31 Dec 2024).Accounting principle \u2013 provisionsA provision is recognized when the Group has a legal or factual obligation based on previous events, the realization of a payment obligation is probable and the amount of the obligation can be reliably estimated. A loss provision is created for fixed-price projects if it becomes apparent that the obligatory expenditure on the fulfilment of project obligations will exceed the benefits to be gained from the agreement. The loss is recognized in the period when it becomes known and can be estimated for the first time. Loss provisions are reversed in accordance with the extent and timing of incurred expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "Accounting principle \u2013 provisionsA provision is recognized when the Group has a legal or factual obligation based on previous events, the realization of a payment obligation is probable and the amount of the obligation can be reliably estimated. A loss provision is created for fixed-price projects if it becomes apparent that the obligatory expenditure on the fulfilment of project obligations will exceed the benefits to be gained from the agreement. The loss is recognized in the period when it becomes known and can be estimated for the first time. Loss provisions are reversed in accordance with the extent and timing of incurred expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "3.4 Other operating incomeEUR 1,000 2025 2024Other income 336 117Total336 117Other income consists of capital gains on the sale of fixed assets and rental income from holiday cabins.Accounting principle \u2013 government grantsGovernment grants received as compensation for costs are recognized in the income statement at the same time as the expenses related to the target of the grant are recognized as expenses. Grants of this kind are presented under other operating income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "3.4 Other operating incomeEUR 1,000 2025 2024Other income 336 117Total336 117Other income consists of capital gains on the sale of fixed assets and rental income from holiday cabins.Accounting principle \u2013 government grantsGovernment grants received as compensation for costs are recognized in the income statement at the same time as the expenses related to the target of the grant are recognized as expenses. Grants of this kind are presented under other operating income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__33-1": {
"value": "3.4 Other operating incomeEUR 1,000 2025 2024Other income 336 117Total336 117Other income consists of capital gains on the sale of fixed assets and rental income from holiday cabins.Accounting principle \u2013 government grantsGovernment grants received as compensation for costs are recognized in the income statement at the same time as the expenses related to the target of the grant are recognized as expenses. Grants of this kind are presented under other operating income.3.7 Other operating expensesEUR 1,000 2025 2024Cost of premises 1,092 1,062 IT costs 9,653 8,418Voluntary personnel expenses 4,483 4,586Travel 1,281 1,123External services 3,016 2,899Other expenses 4,079 4,273Total23,605 22,362In addition to information technology, IT costs include the cost of communi-cation solutions. Voluntary personnel expenses primarily include expenses tied to Digia\u2019s personnel benefits. Both expected and realized credit losses are recognized in other operating expenses.Auditors\u2019 feesEUR 1,000 2025 2024Ernst & Young OyFees for the statutory audit 211 201Fees for the sustainability reporting assurance 68 22Fees for other statutory duties 34 0Fees for tax counseling 0 4Fees for other services 40 36Other audit firmsFees for the statutory audit 0 11Fees for other services 12 12Total364 286In 2025, the audit firm invoiced EUR 211 (201) thousand for auditing and EUR 141 (62) thousand for other services. Audit fees are included in other operating expenses.Research and development costsEUR 1,000 2025 2024Research and development costs 3,711 3,838Total3,711 3,838The R&D spend includes the development of the company\u2019s own products carried out largely by in-house personnel and recognized in personnel expensesWhen external services are used for this purpose, the expenses are recognized in other operating expenses. EUR 0.2 (0.3) million in product development expenses was recorded under other operating expenses during the fiscal year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "Accounting principle \u2013 government grantsGovernment grants received as compensation for costs are recognized in the income statement at the same time as the expenses related to the target of the grant are recognized as expenses. Grants of this kind are presented under other operating income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "3.5 Acquired business operationsBusiness operations acquired during the 2025 fiscal yearOn June 3, 2025, Digia acquired the entire share capital of Savangard Sp. z o.o. The Savangard Group consists of Savangard Sp. z o.o. and its wholly owned subsidiaries Peoplevibe Sp. z o.o. and Finnovative Solutions UAB. Founded in 2002, Savangard is a profitably growing Polish group that provides its customers with high-quality integration, API, and software development services. Savangard\u2019s clients are mainly in the financial, energy, manufacturing and public sectors.Peoplevibe Sp. z o.o. is an expert network that focuses on providing high-quality and cost-ef fective expertise. Peoplevibe will expand the of fering of Digia Hub\u2019s expertise networks.Finnovative Solutions UAB is classified as held for sale.The acquisition will create a new Northern European Integration Powerhouse. Digia is the leading provider of integration and API services in Finland. Together with Savangard, the company will also become a major player in Northern Europe. Savangard\u2019s figures have been consolidated with the Digia Group since the beginning of June 2025.Total fair values of the acquired business on the acquisition date:EUR 1,000 Total fair values of the acquired business on the acquisition date: Property, plant, and equipment, and intangible assets 411Investments 684Accounts receivable and other receivables 5,552Cash and cash equivalents 5,072Total assets11,719Accounts payable and other liabilities 5,844Total liabilities 5,844Net assets 5,875Goodwill 11,661Value of customer contracts 3,582Fixed purchase price 16,137Additional purchase price 4,151Cash f low ef fect of the acquired businesses Acquisition cost \u201320,288Cash and cash equivalents 5,072Additional purchase price 4,151Acquisition-related costs \u2013457Net cash f low of acquisition\u201311,522The fixed purchase price was paid in cash at the time of acquisition, with the exception of some estimated contingent additional amounts that will be subsequently payable in cash. The additional purchase price will be measured at fair value (level 3). The additional purchase price will be determined on the basis of EBIT and the net sales generated by combined sales of Digia\u2019s of fering. The value of the net assets of the acquirees was estimated at EUR 5.9 million in the acquisition cost calculations. Acquisitions had an impact of EUR 11.1 million on the Digia Group\u2019s net sales in the 2025 fiscal year, and an impact of EUR 1.6 million on the result for the 2025 fiscal year. If the businesses acquired during the period had been included in Digia\u2019s consoli-dated accounts for the entire year, the consolidated net sales for 2025 would have amounted to about EUR 222.3 million and the operating result to EUR 12.4 million. Savangard Group employed 112 people on June 3, 2025. Accounts receivable consist of the ordinary receivables of the acquired company, whose fair values are estimated to correspond to their book values. Digia\u2019s goodwill grew by EUR 11.7 million as a result of the acquisition. Goodwill consisted of the value of market share, business expertise, and expected synergies. Goodwill is not tax-deductible.Costs related to the acquisition have been reported under other operating expenses.Sensitivity analysis of contingent additional purchase prices of acquired companiesContingent purchase price Value under liability Valuation methodconsideration Weighted average Fair value sensitivityProcurement 1 Discounted cash EBIT 5,101 A ten percent rise or fall in the remaining value under consideration would not f lowsaf fect the fair value. Net sales, combined 3,557 A ten percent fall in the remaining value under consideration would decrease sales of Digia\u2019s the fair value by EUR 279.9 thousand. of feringA ten percent rise in the remaining value under consideration would increase the fair value by EUR 154.3 thousand.Discount rate 5.5% A five percentage point fall in the value under consideration would increase the fair value by EUR 317.4 thousand.A five percentage point rise in the value under consideration would decrease the fair value by EUR 293.4 thousand.EUR 1,000 2025 2024 Contingent liabilities Jan 1 4,135 7,564New acquisitions 4,151 \u2013Additional purchase price payments \u20134,798 \u20135,116Increase in value 807 1,688Decrease in value \u2013 \u2013Contingent liabilities Dec 31 4,296 4,135Accounting principle \u2013 business combinationsAll business combinations are accounted for using the acquisition method. The purchase price consists of a share paid at the time of acquisition and any additional purchase price payable later. Such additional purchase prices are paid in cash.Identifiable assets acquired and liabilities assumed in business combinations are measured at their fair value at the time of acquisition. The amount of the purchase price that exceeds the fair value of acquired net assets is recognized as goodwill. Changes in the value of the additional purchase price (liability item) are recognized through profit or loss. The exception to this is a situation in which additional information has been received about the financial position at the time of acquisition and this has an ef fect on the acquisition price. In this case, the change in the acquisition price is recognized by adjusting the acquisition cost calculation. Acquisition-related costs are recognized as expenses when incurred and are presented under other operating expenses in the consolidated income statement. Non-controlling interests in the acquired subsidiary are measured as a relative share of the fair value. In a phased acquisition, the earlier holding is measured at fair value and the resulting gain or loss is recognized through profit or loss.Significant estimateFair values of net assets acquired in business combinations and additional purchase pricesThe purchase price, additional purchase price, if any, and assets and liabilities acquired in business combinations are measured at fair value.The fair value of acquired assets and liabilities is determined based on the fair values of similar asset items, estimated expected cash f lows from acquired assets or estimated payments required to fulfil the obligation. The fair value of the additional purchase price is determined based on a forecast of the parameters in accordance with the terms of the additional purchase price over the period defined in the terms and discounted to its present value. In the view of management, the used estimates and assumptions are suf ficiently reliable for determining fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "Sensitivity analysis of contingent additional purchase prices of acquired companiesContingent purchase price Value under liability Valuation methodconsideration Weighted average Fair value sensitivityProcurement 1 Discounted cash EBIT 5,101 A ten percent rise or fall in the remaining value under consideration would not f lowsaf fect the fair value. Net sales, combined 3,557 A ten percent fall in the remaining value under consideration would decrease sales of Digia\u2019s the fair value by EUR 279.9 thousand. of feringA ten percent rise in the remaining value under consideration would increase the fair value by EUR 154.3 thousand.Discount rate 5.5% A five percentage point fall in the value under consideration would increase the fair value by EUR 317.4 thousand.A five percentage point rise in the value under consideration would decrease the fair value by EUR 293.4 thousand.EUR 1,000 2025 2024 Contingent liabilities Jan 1 4,135 7,564New acquisitions 4,151 \u2013Additional purchase price payments \u20134,798 \u20135,116Increase in value 807 1,688Decrease in value \u2013 \u2013Contingent liabilities Dec 31 4,296 4,135",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "Accounting principle \u2013 business combinationsAll business combinations are accounted for using the acquisition method. The purchase price consists of a share paid at the time of acquisition and any additional purchase price payable later. Such additional purchase prices are paid in cash.Identifiable assets acquired and liabilities assumed in business combinations are measured at their fair value at the time of acquisition. The amount of the purchase price that exceeds the fair value of acquired net assets is recognized as goodwill. Changes in the value of the additional purchase price (liability item) are recognized through profit or loss. The exception to this is a situation in which additional information has been received about the financial position at the time of acquisition and this has an ef fect on the acquisition price. In this case, the change in the acquisition price is recognized by adjusting the acquisition cost calculation. Acquisition-related costs are recognized as expenses when incurred and are presented under other operating expenses in the consolidated income statement. Non-controlling interests in the acquired subsidiary are measured as a relative share of the fair value. In a phased acquisition, the earlier holding is measured at fair value and the resulting gain or loss is recognized through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__38-1": {
"value": "Accounting principle \u2013 business combinationsAll business combinations are accounted for using the acquisition method. The purchase price consists of a share paid at the time of acquisition and any additional purchase price payable later. Such additional purchase prices are paid in cash.Identifiable assets acquired and liabilities assumed in business combinations are measured at their fair value at the time of acquisition. The amount of the purchase price that exceeds the fair value of acquired net assets is recognized as goodwill. Changes in the value of the additional purchase price (liability item) are recognized through profit or loss. The exception to this is a situation in which additional information has been received about the financial position at the time of acquisition and this has an ef fect on the acquisition price. In this case, the change in the acquisition price is recognized by adjusting the acquisition cost calculation. Acquisition-related costs are recognized as expenses when incurred and are presented under other operating expenses in the consolidated income statement. Non-controlling interests in the acquired subsidiary are measured as a relative share of the fair value. In a phased acquisition, the earlier holding is measured at fair value and the resulting gain or loss is recognized through profit or loss.Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "3.6 Depreciation, amortization and impairmentEUR 1,000 2025 2024Depreciation and amortization by asset categoryIntangible assetsDevelopment costs 72 119Software and licenses 579 558Amortization of acquisition costs 3,045 2,937Other intangible assets 26 10Property, plant and equipmentBuildings 5 7Improvements to premises 23 12Machinery and equipment 235 193Right-of-use assets 3,241 3,364Total7,225 7,200Total depreciation and amortization7,225 7,200The Group did not recognize impairment losses in the fiscal years 2025 and 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__42-1": {
"value": "The Group did not recognize impairment losses in the fiscal years 2025 and 2024.7.1 GoodwillGoodwill and impairment testing Digia\u2019s goodwill has been generated by several acquisitions. Goodwill amounted to EUR 105.5 million at the end of the 2025 fiscal year (31 December 2024: EUR 92.8 million). The goodwill of the businesses acquired in 2025 accounted for EUR 11.7 million; no business operations were acquired in 2024. Goodwill Goodwill 20252024Acquisition cost, 1 Jan 144,173 144,689Increases 11,660 \u2013 Exchange rate change 1,092 \u2013516Acquisition cost, 31 Dec156,925 144,173Accumulated amortization, 1 Jan \u201351,394 \u201351,394Accumulated depreciation and amortization, 31 Dec \u201351,394 \u201351,394Book value, 1 Jan92,779 93,295Book value, 31 Dec105,531 92,779Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.Impairment testing of assetsGoodwill impairment testing is performed at Group level, with the Group as the cash-generating unit. The table below shows the distribution of goodwill and balance sheet values of other asset items subject to testing. Impairment testing for the 2024 fiscal year was carried out using the values for 30 September 2025. Balance sheet value Specified of assets intangible subject to EUR 1,000assets Goodwill Other itemstesting, total30 Sept 2025 7,927 105,787 3,119 116,83330 Sept 2024 7,842 93,001 \u20132,904 97,939In the five-year forecast period, annual growth in net sales is expected to be 3.0 (2024: 3.0) percent and 2.0 (2.0) percent thereafter, the average operating profit to amount to 8.3 (9.5) percent and the pre-tax discount rate to be 12.6(11.9) percent. Cash f lows after the forecast period have been extrapolated using the net sales growth rate of 2.0 (2.0) percent and the operating profit margin of 8.6 (5.3) percent. The discount rate used is the average cost of capital (WACC). Impairment testing indicated a buf fer of about EUR 128 million.Sensitivity analysisManagement tests the impacts of changes in the significant estimates used in forecasts with sensitivity analyses. The most important factors in goodwill sensitivity analyses are not only the cash f low forecasts and their assumptions, but also the growth percentage of the terminal value and the discount rate used and the ef fect on goodwill. If \u201318.2 percent had been used as the growth percentage of the terminal value, instead of 2 percent, the value in use would have corresponded to the value subject to testing. If 19.3 percent had been used as the discount rate, instead of 12.6 percent, the value in use would have corresponded to the value subject to testing. If the operating margin were 2.9 percent, instead of the average of 8.3 percent, the value in use would correspond to the value subject to testing.In addition, a sensitivity analysis of net sales growth and operating profit has been carried out. According to the sensitivity analysis, goodwill requires either net sales to remain at the current level with operating profit of 4.6 percent, or a 2.0 percent growth in net sales with operating profit of 2.0 percent.Significant estimate \u2013 main assumptions used in impairment testing of goodwillManagement applies significant estimates and judgements in assessing the development of the Group\u2019s net sales and costs, the applicable tax rates, and the impact of changes in market conditions on the Group\u2019s earnings trend. The main assumptions used to calculate the recoverable amount were the operating profit in the forecast period, long-term growth over the terminal period and the discount rate used. Cash f low forecasts are based on the Group\u2019s actual result and management\u2019s best estimates of future financial performance. Cash f low forecasts include the budgeted figure for the next fiscal year and projected figures for the next five years. Growth rates are based on management\u2019s estimates of growth in future years.Operating profit data from external research institutes has also been utilized. Growth of 2.0 percent during the terminal period ref lects management\u2019s long-term expectations for Digia\u2019s business growth, taking current interest rates and the overall market situation into consideration. WACC before taxes has been used as the discount factor in these calculations. WACC considers both the expected return on equity and return on debt, calculated using the beta figures, capital structure and tax rates of comparable companies. Growth rates are based on management\u2019s estimates of growth in future years.Accounting principle \u2013 impairmentsOn the balance sheet date, it is estimated whether there is evidence that the value of a tangible or intangible asset may have been impaired. If there is evidence of impairment, the amount recoverable from the asset is estimated. In addition, the recoverable amount is estimated annually on goodwill regardless of whether there is an indication of impairment or not. The need for impairment is reviewed at the level of cash generating units, which refers to the lowest level of unit that is mainly independent of other units and whose cash f lows can be separated from other cash f lows. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in the income statement. An impairment loss recognized for goodwill will not be reversed under any circumstances.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "3.7 Other operating expensesEUR 1,000 2025 2024Cost of premises 1,092 1,062 IT costs 9,653 8,418Voluntary personnel expenses 4,483 4,586Travel 1,281 1,123External services 3,016 2,899Other expenses 4,079 4,273Total23,605 22,362In addition to information technology, IT costs include the cost of communi-cation solutions. Voluntary personnel expenses primarily include expenses tied to Digia\u2019s personnel benefits. Both expected and realized credit losses are recognized in other operating expenses.Auditors\u2019 feesEUR 1,000 2025 2024Ernst & Young OyFees for the statutory audit 211 201Fees for the sustainability reporting assurance 68 22Fees for other statutory duties 34 0Fees for tax counseling 0 4Fees for other services 40 36Other audit firmsFees for the statutory audit 0 11Fees for other services 12 12Total364 286In 2025, the audit firm invoiced EUR 211 (201) thousand for auditing and EUR 141 (62) thousand for other services. Audit fees are included in other operating expenses.Research and development costsEUR 1,000 2025 2024Research and development costs 3,711 3,838Total3,711 3,838The R&D spend includes the development of the company\u2019s own products carried out largely by in-house personnel and recognized in personnel expensesWhen external services are used for this purpose, the expenses are recognized in other operating expenses. EUR 0.2 (0.3) million in product development expenses was recorded under other operating expenses during the fiscal year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "Auditors\u2019 feesEUR 1,000 2025 2024Ernst & Young OyFees for the statutory audit 211 201Fees for the sustainability reporting assurance 68 22Fees for other statutory duties 34 0Fees for tax counseling 0 4Fees for other services 40 36Other audit firmsFees for the statutory audit 0 11Fees for other services 12 12Total364 286In 2025, the audit firm invoiced EUR 211 (201) thousand for auditing and EUR 141 (62) thousand for other services. Audit fees are included in other operating expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__46": {
"value": "Research and development costsEUR 1,000 2025 2024Research and development costs 3,711 3,838Total3,711 3,838The R&D spend includes the development of the company\u2019s own products carried out largely by in-house personnel and recognized in personnel expensesWhen external services are used for this purpose, the expenses are recognized in other operating expenses. EUR 0.2 (0.3) million in product development expenses was recorded under other operating expenses during the fiscal year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__47": {
"value": "3.8 Income taxesEUR 1,000 2025 2024Current tax 3,994 4,158Taxes from previous periods 4 1Deferred tax \u2013456 \u2013511Total3,542 3,647Reconciliation between the tax expenses in the income statement and taxes calculated at the tax rate valid in the Group\u2019s home country (20 percent):EUR 1,000 2025 2024Profit before taxes 16,387 16,938Taxes calculated at the domestic corporation tax rate 3,277 3,388Deviating tax rates of foreign subsidiaries 6 23Income not subject to tax \u20139 \u201326Non-deductible expenses 305 316Other items \u201342 \u201353Taxes from previous periods 4 1Total3,542 3,647Taxes in the income statement3,542 3,647Accounting principle \u2013 current taxIncome taxes recognized in the income statement include taxes based on taxable income for the financial period, adjustments to taxes for previous periods, as well as changes in deferred taxes. Tax based on taxable income for the period is calculated using the corporate income tax rate applicable in each country.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "Accounting principle \u2013 current taxIncome taxes recognized in the income statement include taxes based on taxable income for the financial period, adjustments to taxes for previous periods, as well as changes in deferred taxes. Tax based on taxable income for the period is calculated using the corporate income tax rate applicable in each country.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "3.9 Deferred tax assets and liabilitiesChanges in deferred taxes during 2025:Recognized in income Acquired business Translation EUR 1,000 1 Jan 2025statementoperationsdif ference 31 Dec 2025Deferred tax assets:Share-based payments 189 \u2013100 \u2013 \u2013 89Lease liabilities 661 489 1,150Other items 108 7 \u2013 \u2013 115Total959 395 \u2013 \u2013 1,354Of fset ting deferred taxes \u2013661 \u20131,106Net deferred taxes 297 248Recognized in income Acquired business Translation EUR 1,000 1 Jan 025statementoperationsdif ference 31 Dec 2025Deferred tax liabilities:Allocation of acquisitions 1,435 \u2013609 681 51 1,558Right-of-use assets 626 480 1,106Other items 558 103 143 13 818Total2,620 \u201326 824 64 3,482Of fset ting deferred taxes \u2013626 \u20131,106Net deferred tax 1,993 2,376Changes in deferred taxes during 2024:Recognized in income Acquired business Translation EUR 1,000 1 Jan 2024statementoperationsdif ference 31 Dec 2024Deferred tax assets:Share-based payments 72 117 \u2013 \u2013 189Other items 218 \u2013108 \u2013 \u20132 108Total290 9 \u2013 \u20132 297Recognized in income Acquired business Translation EUR 1,000 1 Jan 2024statementoperationsdif ference 31 Dec 2024Deferred tax liabilities:Allocation of acquisitions 2,053 \u2013585 \u2013 \u201332 1,435Other items 481 83 \u2013 \u20136 558Total2,534 \u2013502 \u2013 \u201339 1,993The Group has EUR 1,606 thousand (2024: 2,553 thousand) in unused tax losses for which no deferred tax asset has been recognized. Tax losses do not expire.Accounting principle \u2013 deferred taxesDeferred tax receivables and liabilities are recognized for temporary dif ferences between the taxable values and book values of asset and liability items. Temporary dif ferences arise from obligatory provisions, lease agreements, the share-based incentive scheme, and revaluation at fair value in connection with acquisitions. Deferred taxes are determined on the basis of the tax rate enacted by the balance sheet date. Deferred tax receivables are recognized up to the probable amount of taxable income in the future, against which the temporary dif ference can be utilized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "3.9 Deferred tax assets and liabilitiesChanges in deferred taxes during 2025:Recognized in income Acquired business Translation EUR 1,000 1 Jan 2025statementoperationsdif ference 31 Dec 2025Deferred tax assets:Share-based payments 189 \u2013100 \u2013 \u2013 89Lease liabilities 661 489 1,150Other items 108 7 \u2013 \u2013 115Total959 395 \u2013 \u2013 1,354Of fset ting deferred taxes \u2013661 \u20131,106Net deferred taxes 297 248Recognized in income Acquired business Translation EUR 1,000 1 Jan 025statementoperationsdif ference 31 Dec 2025Deferred tax liabilities:Allocation of acquisitions 1,435 \u2013609 681 51 1,558Right-of-use assets 626 480 1,106Other items 558 103 143 13 818Total2,620 \u201326 824 64 3,482Of fset ting deferred taxes \u2013626 \u20131,106Net deferred tax 1,993 2,376Changes in deferred taxes during 2024:Recognized in income Acquired business Translation EUR 1,000 1 Jan 2024statementoperationsdif ference 31 Dec 2024Deferred tax assets:Share-based payments 72 117 \u2013 \u2013 189Other items 218 \u2013108 \u2013 \u20132 108Total290 9 \u2013 \u20132 297Recognized in income Acquired business Translation EUR 1,000 1 Jan 2024statementoperationsdif ference 31 Dec 2024Deferred tax liabilities:Allocation of acquisitions 2,053 \u2013585 \u2013 \u201332 1,435Other items 481 83 \u2013 \u20136 558Total2,534 \u2013502 \u2013 \u201339 1,993The Group has EUR 1,606 thousand (2024: 2,553 thousand) in unused tax losses for which no deferred tax asset has been recognized. Tax losses do not expire.Accounting principle \u2013 deferred taxesDeferred tax receivables and liabilities are recognized for temporary dif ferences between the taxable values and book values of asset and liability items. Temporary dif ferences arise from obligatory provisions, lease agreements, the share-based incentive scheme, and revaluation at fair value in connection with acquisitions. Deferred taxes are determined on the basis of the tax rate enacted by the balance sheet date. Deferred tax receivables are recognized up to the probable amount of taxable income in the future, against which the temporary dif ference can be utilized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "Accounting principle \u2013 deferred taxesDeferred tax receivables and liabilities are recognized for temporary dif ferences between the taxable values and book values of asset and liability items. Temporary dif ferences arise from obligatory provisions, lease agreements, the share-based incentive scheme, and revaluation at fair value in connection with acquisitions. Deferred taxes are determined on the basis of the tax rate enacted by the balance sheet date. Deferred tax receivables are recognized up to the probable amount of taxable income in the future, against which the temporary dif ference can be utilized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__52": {
"value": "3.10 Earnings per share2025 2024Profit for the period at tributable to parent company shareholders (EUR 1,000) 12,845 13,291Weighted average number of shares during the periodUndiluted 26,477,330 26,477,330Share-based incentive scheme shares 93,110 335,708 Diluted 26,940,795 26,813,038 Earnings per share, EUR, undiluted 0.49 0.50Earnings per share, EUR, diluted 0.48 0.50Accounting principle \u2013 earnings per shareBasic earnings per share are calculated by dividing the earnings before tax for the accounting period at tributable to the parent company\u2019s shareholders by the weighted average of shares outstanding during the accounting period. Own shares held by the company are not included in the calculation of the weighted average of shares outstanding. When calcu-lating diluted earnings per share, the impact of the share-based incentive scheme is taken into consideration.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__53": {
"value": "Accounting principle \u2013 earnings per shareBasic earnings per share are calculated by dividing the earnings before tax for the accounting period at tributable to the parent company\u2019s shareholders by the weighted average of shares outstanding during the accounting period. Own shares held by the company are not included in the calculation of the weighted average of shares outstanding. When calcu-lating diluted earnings per share, the impact of the share-based incentive scheme is taken into consideration.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__59-1": {
"value": "4.1 Personnel expensesEUR 1,000 2025 2024Salaries and remunerations 105,891 101,698Pension costs, defined-contribution plans 18,836 17,868Share-based payments \u2013500 585Other personnel expenses 4,521 3,518Total128,747 123,670The total remuneration Digia of fers to employees consists of salaries, fringe benefits and short-term incentives (see 4.4). Share-based payments include the annual costs of the management incentive scheme. Information on share-based payments is provided in Note 4.4 Share-based payments. Additional information on the remuneration of key employees is also provided in Note 7.6 Related party transactions.4.2 Pension liabilitiesDigia\u2019s pension schemes are arranged through external pension insurance companies in Finland, Sweden, the Netherlands and Poland. Accounting principle \u2013 pension liabilitiesThe Group\u2019s pension schemes are defined contribution plans, and payments are recognized in the income statement during the period to which the payment applies.4.3 Personnel remunerationEmployee remuneration is based on fixed monthly or hourly pay. Part of the employees are covered by target bonus schemes. The key indicators of the target bonus scheme for sales are the value of agreements or the value of agreements and net sales. The key indicators of the short-term target bonus scheme are consolidated net sales and operating profit. Employees have access to extensive occupational healthcare services. In addition, all employees have medical expenses insurance from an insurance company as well as telephone and fitness benefits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__55": {
"value": "4.4 Share-based payments. Additional information on the remuneration of key employees is also provided in Note 7.6 Related party transactions.4.2 Pension liabilitiesDigia\u2019s pension schemes are arranged through external pension insurance companies in Finland, Sweden, the Netherlands and Poland. Accounting principle \u2013 pension liabilitiesThe Group\u2019s pension schemes are defined contribution plans, and payments are recognized in the income statement during the period to which the payment applies. 4.3 Personnel remunerationEmployee remuneration is based on fixed monthly or hourly pay. Part of the employees are covered by target bonus schemes. The key indicators of the target bonus scheme for sales are the value of agreements or the value of agreements and net sales. The key indicators of the short-term target bonus scheme are consolidated net sales and operating profit. Employees have access to extensive occupational healthcare services. In addition, all employees have medical expenses insurance from an insurance company as well as telephone and fitness benefits. 4.4 Share-based paymentsDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recognized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity.In the 2025 fiscal year, Digia had a long-term share-based incentive scheme in place for senior executives in which the earnings period is 2023\u20132025. The scheme of fers participants the chance to earn company shares according to the targets set by the Board of Directors for the three-year bonus period. In principle, the target group confirmed by the Board of Directors consisted of the CEO, the company\u2019s senior executives and other key personnel. The scheme was designed to align the goals of the company\u2019s shareholders and management in order to increase the company\u2019s value, and to commit executive management and key personnel to the company and its long-term objectives.These targets are based on the company\u2019s net sales, cumulative earnings per share (EPS) for 2023\u20132025, and sustainability objective. The earnings period for the indicators is three years (2023\u20132025) and the targets have been set for the end of the earnings period. During the bonus period, the company\u2019s CEO and other scheme participants are entitled to a bonus equivalent to a maximum of 480,000 Digia Plc shares. If the terms are met, the bonuses for all indicators based on the new scheme will be paid at the end of the reward period in spring 2026. All bonuses under this scheme will be paid as a combination of shares and cash. The cash component of the bonus will primarily be used to cover taxes and other comparable costs arising from the scheme.As a rule, the bonus will not be paid if a member resigns or if a member\u2019s employment or post is terminated prior to the bonus payment date specified in the incentive scheme. Under certain conditions, the Board has the option to decide on possible bonuses in accordance with the pro-rata principle.Basic information on the share-based incentive scheme is presented below.Share-based incentive Share-based incentive scheme for the CEO, scheme for key 2023\u20132025 personnel, 2023\u20132025 Granting date 4 May 2023 4 May 2023Implementation Shares and cash Shares and cashTarget group President & CEO Key personnelMaximum number of shares * 140,000 340,000Outstanding allocations during the fiscal yearStart date of the earning period for targets covered by the terms and conditions 1 Jan 2023 1 Jan 2023End date of the earning period 31 Dec 2025 31 Dec 2025Vesting date of shares estimated 31 March 2026 estimated 31 March 2026Vesting condition Net sales, EPS and Net sales, EPS and sustainability index sustainability indexEmployment requirementEmployment requirementMaximum validity, years 2.9 2.9Remaining validity, years 0.3 0.3Implementation Cash and share (net Cash and share (net payment)payment)Number of persons (31 1 20Dec 2025)* The amounts include the cash portion (in shares) granted according to the terms of the incentive scheme.Transactions carried out in the 2025 fiscal year are presented in the table below. Because the cash portion of the bonus payment is also recorded as a share-based expense, the sums presented above are gross, that is, the bonuses include the shares and the equivalent cash sum.Share-based incentive Share-based incentive Events in 2025 fiscal scheme for the CEO, scheme for key year2023\u20132025 personnel, 2023\u20132025Gross amounts, 1 Jan 2025Outstanding at beginning of period 140,000 324,000Changes during the periodGranted during the year 0 0Forfeited during the year 0 0Exercised during the year \u2013 \u2013Gross amounts, 31 Dec 2025Outstanding at end of period 140,000 324,000Number of earned shares is 9,3218.Ef fect of the share-based incentive schemes on earnings and financial position 2025 2024Expenses for the reporting period, share-based incentive scheme \u2013500 585 Liabilities under the share-based incentive scheme, 31 Dec 2025 3 6Future payments to the tax authorities arising from the share-based incentive scheme, as estimated at the end of the reporting period 309 1,082Accounting principle \u2013 share-based incentive schemeDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recog-nized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity. The accrual of expenses from the incentive scheme is recognized annually, assessing the total cost impact of the scheme at the level estimated by management. If estimates of the total cost impact of the scheme change, the cost is amended in the period during which the change becomes known for the first time.Immediate costs relating to the acquisition of Digia Plc\u2019s own shares are recognized as deductions in shareholders\u2019 equity.The parent company complies with Statement 2020/1998 of the Accounting Board (KILA) in the FAS treatment of share-based incentive schemes, as the terms and conditions of such schemes are irrevocably fulfilled only at the end of the incentive period.Allocation of incentives under the terms and conditions of the share-based incentive scheme does not require an employee covered by the scheme to make a cash payment as consideration, and thus has no ef fect on the parent company\u2019s income statement and balance sheet. Once the incentive period has ended and the terms and conditions of the scheme have been fulfilled, ownership of said shares is transferred to the employee in question and does not result in an event that would be recognized in the bookkeeping of the parent company.Expense ef fect of share-based incentive schemes on 2025 consolidated result Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year \u2013151 \u2013349 \u2013500Share-based payments, shareholders\u2019 equity, 31 Dec 2025 \u2013151 \u2013349 \u2013500Comparison data for 2024 Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year 177 409 585Share-based payments, shareholders\u2019 equity, 31 Dec 2024 177 409 585",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__62": {
"value": "Accounting principle \u2013 pension liabilitiesThe Group\u2019s pension schemes are defined contribution plans, and payments are recognized in the income statement during the period to which the payment applies.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__54": {
"value": "4. PersonnelGroup personnel on average during the period 2025 2024Business units 1,531 1,483Administration and management 72 70Total1,603 1,553At the end of the fiscal year, the Group\u2019s number of employees was 1,592 (1,576), of whom 1,409 (1,444) were in Finland, 120 (122) in Sweden, 10 (10) in the Netherlands, and 53 (0) in Poland. The reported figures correspond to the personnel figures disclosed in the Group\u2019s Sustainability Report.4.1 Personnel expensesEUR 1,000 2025 2024Salaries and remunerations 105,891 101,698Pension costs, defined-contribution plans 18,836 17,868Share-based payments \u2013500 585Other personnel expenses 4,521 3,518Total128,747 123,670The total remuneration Digia of fers to employees consists of salaries, fringe benefits and short-term incentives (see 4.4). Share-based payments include the annual costs of the management incentive scheme. Information on share-based payments is provided in Note 4.4 Share-based payments. Additional information on the remuneration of key employees is also provided in Note 7.6 Related party transactions.4.2 Pension liabilitiesDigia\u2019s pension schemes are arranged through external pension insurance companies in Finland, Sweden, the Netherlands and Poland. Accounting principle \u2013 pension liabilitiesThe Group\u2019s pension schemes are defined contribution plans, and payments are recognized in the income statement during the period to which the payment applies. 4.3 Personnel remunerationEmployee remuneration is based on fixed monthly or hourly pay. Part of the employees are covered by target bonus schemes. The key indicators of the target bonus scheme for sales are the value of agreements or the value of agreements and net sales. The key indicators of the short-term target bonus scheme are consolidated net sales and operating profit. Employees have access to extensive occupational healthcare services. In addition, all employees have medical expenses insurance from an insurance company as well as telephone and fitness benefits. 4.4 Share-based paymentsDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recognized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity.In the 2025 fiscal year, Digia had a long-term share-based incentive scheme in place for senior executives in which the earnings period is 2023\u20132025. The scheme of fers participants the chance to earn company shares according to the targets set by the Board of Directors for the three-year bonus period. In principle, the target group confirmed by the Board of Directors consisted of the CEO, the company\u2019s senior executives and other key personnel. The scheme was designed to align the goals of the company\u2019s shareholders and management in order to increase the company\u2019s value, and to commit executive management and key personnel to the company and its long-term objectives.These targets are based on the company\u2019s net sales, cumulative earnings per share (EPS) for 2023\u20132025, and sustainability objective. The earnings period for the indicators is three years (2023\u20132025) and the targets have been set for the end of the earnings period. During the bonus period, the company\u2019s CEO and other scheme participants are entitled to a bonus equivalent to a maximum of 480,000 Digia Plc shares. If the terms are met, the bonuses for all indicators based on the new scheme will be paid at the end of the reward period in spring 2026. All bonuses under this scheme will be paid as a combination of shares and cash. The cash component of the bonus will primarily be used to cover taxes and other comparable costs arising from the scheme.As a rule, the bonus will not be paid if a member resigns or if a member\u2019s employment or post is terminated prior to the bonus payment date specified in the incentive scheme. Under certain conditions, the Board has the option to decide on possible bonuses in accordance with the pro-rata principle.Basic information on the share-based incentive scheme is presented below.Share-based incentive Share-based incentive scheme for the CEO, scheme for key 2023\u20132025 personnel, 2023\u20132025 Granting date 4 May 2023 4 May 2023Implementation Shares and cash Shares and cashTarget group President & CEO Key personnelMaximum number of shares * 140,000 340,000Outstanding allocations during the fiscal yearStart date of the earning period for targets covered by the terms and conditions 1 Jan 2023 1 Jan 2023End date of the earning period 31 Dec 2025 31 Dec 2025Vesting date of shares estimated 31 March 2026 estimated 31 March 2026Vesting condition Net sales, EPS and Net sales, EPS and sustainability index sustainability indexEmployment requirementEmployment requirementMaximum validity, years 2.9 2.9Remaining validity, years 0.3 0.3Implementation Cash and share (net Cash and share (net payment)payment)Number of persons (31 1 20Dec 2025)* The amounts include the cash portion (in shares) granted according to the terms of the incentive scheme.Transactions carried out in the 2025 fiscal year are presented in the table below. Because the cash portion of the bonus payment is also recorded as a share-based expense, the sums presented above are gross, that is, the bonuses include the shares and the equivalent cash sum.Share-based incentive Share-based incentive Events in 2025 fiscal scheme for the CEO, scheme for key year2023\u20132025 personnel, 2023\u20132025Gross amounts, 1 Jan 2025Outstanding at beginning of period 140,000 324,000Changes during the periodGranted during the year 0 0Forfeited during the year 0 0Exercised during the year \u2013 \u2013Gross amounts, 31 Dec 2025Outstanding at end of period 140,000 324,000Number of earned shares is 9,3218.Ef fect of the share-based incentive schemes on earnings and financial position 2025 2024Expenses for the reporting period, share-based incentive scheme \u2013500 585 Liabilities under the share-based incentive scheme, 31 Dec 2025 3 6Future payments to the tax authorities arising from the share-based incentive scheme, as estimated at the end of the reporting period 309 1,082Accounting principle \u2013 share-based incentive schemeDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recog-nized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity. The accrual of expenses from the incentive scheme is recognized annually, assessing the total cost impact of the scheme at the level estimated by management. If estimates of the total cost impact of the scheme change, the cost is amended in the period during which the change becomes known for the first time.Immediate costs relating to the acquisition of Digia Plc\u2019s own shares are recognized as deductions in shareholders\u2019 equity.The parent company complies with Statement 2020/1998 of the Accounting Board (KILA) in the FAS treatment of share-based incentive schemes, as the terms and conditions of such schemes are irrevocably fulfilled only at the end of the incentive period.Allocation of incentives under the terms and conditions of the share-based incentive scheme does not require an employee covered by the scheme to make a cash payment as consideration, and thus has no ef fect on the parent company\u2019s income statement and balance sheet. Once the incentive period has ended and the terms and conditions of the scheme have been fulfilled, ownership of said shares is transferred to the employee in question and does not result in an event that would be recognized in the bookkeeping of the parent company.Expense ef fect of share-based incentive schemes on 2025 consolidated result Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year \u2013151 \u2013349 \u2013500Share-based payments, shareholders\u2019 equity, 31 Dec 2025 \u2013151 \u2013349 \u2013500Comparison data for 2024 Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year 177 409 585Share-based payments, shareholders\u2019 equity, 31 Dec 2024 177 409 585",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__56-1": {
"value": "Share-based incentive Share-based incentive scheme for the CEO, scheme for key 2023\u20132025 personnel, 2023\u20132025 Granting date 4 May 2023 4 May 2023Implementation Shares and cash Shares and cashTarget group President & CEO Key personnelMaximum number of shares * 140,000 340,000Outstanding allocations during the fiscal yearStart date of the earning period for targets covered by the terms and conditions 1 Jan 2023 1 Jan 2023End date of the earning period 31 Dec 2025 31 Dec 2025Vesting date of shares estimated 31 March 2026 estimated 31 March 2026Vesting condition Net sales, EPS and Net sales, EPS and sustainability index sustainability indexEmployment requirementEmployment requirementMaximum validity, years 2.9 2.9Remaining validity, years 0.3 0.3Implementation Cash and share (net Cash and share (net payment)payment)Number of persons (31 1 20Dec 2025)* The amounts include the cash portion (in shares) granted according to the terms of the incentive scheme.Share-based incentive Share-based incentive Events in 2025 fiscal scheme for the CEO, scheme for key year2023\u20132025 personnel, 2023\u20132025Gross amounts, 1 Jan 2025Outstanding at beginning of period 140,000 324,000Changes during the periodGranted during the year 0 0Forfeited during the year 0 0Exercised during the year \u2013 \u2013Gross amounts, 31 Dec 2025Outstanding at end of period 140,000 324,000Number of earned shares is 9,3218.Ef fect of the share-based incentive schemes on earnings and financial position 2025 2024Expenses for the reporting period, share-based incentive scheme \u2013500 585 Liabilities under the share-based incentive scheme, 31 Dec 2025 3 6Future payments to the tax authorities arising from the share-based incentive scheme, as estimated at the end of the reporting period 309 1,082Expense ef fect of share-based incentive schemes on 2025 consolidated result Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year \u2013151 \u2013349 \u2013500Share-based payments, shareholders\u2019 equity, 31 Dec 2025 \u2013151 \u2013349 \u2013500Comparison data for 2024 Ef fect on earnings Share-based incentive Share-based incentive and financial position, scheme for the CEO, scheme for key personnel, EUR 1,0002023\u201320252023\u20132025 TotalShare-based payment expense for the fiscal year 177 409 585Share-based payments, shareholders\u2019 equity, 31 Dec 2024 177 409 585",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__58": {
"value": "Accounting principle \u2013 share-based incentive schemeDigia has incentive schemes where payments are made either in equity instruments or in cash. The benefits granted through these arrangements are measured at fair value on the date of their being granted and recog-nized as expenses in the income statement evenly during the vesting period. The impact of these arrangements on the financial results is shown in the income statement under the cost of employee benefits and the impact on the balance sheet as a change in shareholders\u2019 equity. The accrual of expenses from the incentive scheme is recognized annually, assessing the total cost impact of the scheme at the level estimated by management. If estimates of the total cost impact of the scheme change, the cost is amended in the period during which the change becomes known for the first time.Immediate costs relating to the acquisition of Digia Plc\u2019s own shares are recognized as deductions in shareholders\u2019 equity.The parent company complies with Statement 2020/1998 of the Accounting Board (KILA) in the FAS treatment of share-based incentive schemes, as the terms and conditions of such schemes are irrevocably fulfilled only at the end of the incentive period.Allocation of incentives under the terms and conditions of the share-based incentive scheme does not require an employee covered by the scheme to make a cash payment as consideration, and thus has no ef fect on the parent company\u2019s income statement and balance sheet. Once the incentive period has ended and the terms and conditions of the scheme have been fulfilled, ownership of said shares is transferred to the employee in question and does not result in an event that would be recognized in the bookkeeping of the parent company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__67": {
"value": "5.2 Accounts payable, other liabilities, and accruals and deferred incomeEUR 1,000 2025 2024Non-currentOther liabilities 4,296 0Total4,296 0CurrentAccounts payable 5,272 5,090Liabilities arising from customer agreements 5,130 5,357Other liabilities 10,675 13,967Accruals and deferred income 27,852 23,487Total48,928 47,901Accounts payable are non-interest-bearing and are paid mainly within 14\u201390 days.Accruals and deferred income mainly comprises EUR 16.1 million in holiday pay liabilities (December 31, 2024: EUR 15.2 million) and EUR 4.5 million in other current liabilities (December 31, 2024: EUR 0.5 million).Other liabilities include VAT liabilities, other short-term liabilities, and liabilities due to personnel expenses.Accounting principle \u2013 accounts payable and other liabilitiesThe carrying amounts of accounts payable and other liabilities are considered to correspond to their fair values due to the short-term nature of these items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__65": {
"value": "5.2 Accounts payable, other liabilities, and accruals and deferred incomeEUR 1,000 2025 2024Non-currentOther liabilities 4,296 0Total4,296 0CurrentAccounts payable 5,272 5,090Liabilities arising from customer agreements 5,130 5,357Other liabilities 10,675 13,967Accruals and deferred income 27,852 23,487Total48,928 47,901Accounts payable are non-interest-bearing and are paid mainly within 14\u201390 days.Accruals and deferred income mainly comprises EUR 16.1 million in holiday pay liabilities (December 31, 2024: EUR 15.2 million) and EUR 4.5 million in other current liabilities (December 31, 2024: EUR 0.5 million).Other liabilities include VAT liabilities, other short-term liabilities, and liabilities due to personnel expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__64": {
"value": "5.2 Accounts payable, other liabilities, and accruals and deferred incomeEUR 1,000 2025 2024Non-currentOther liabilities 4,296 0Total4,296 0CurrentAccounts payable 5,272 5,090Liabilities arising from customer agreements 5,130 5,357Other liabilities 10,675 13,967Accruals and deferred income 27,852 23,487Total48,928 47,901Accounts payable are non-interest-bearing and are paid mainly within 14\u201390 days.Accruals and deferred income mainly comprises EUR 16.1 million in holiday pay liabilities (December 31, 2024: EUR 15.2 million) and EUR 4.5 million in other current liabilities (December 31, 2024: EUR 0.5 million).Other liabilities include VAT liabilities, other short-term liabilities, and liabilities due to personnel expenses.Accounting principle \u2013 accounts payable and other liabilitiesThe carrying amounts of accounts payable and other liabilities are considered to correspond to their fair values due to the short-term nature of these items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__66": {
"value": "Accounting principle \u2013 accounts payable and other liabilitiesThe carrying amounts of accounts payable and other liabilities are considered to correspond to their fair values due to the short-term nature of these items.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__68": {
"value": "6.1 Capital management and net liabilities The Group\u2019s capital management aims at supporting company business by means of optimal management of the capital structure, ensuring normal operating conditions and increasing shareholder value with a view to achieving the best possible profit. At the end of the year, the Group\u2019s interest-bearing net liabilities were EUR 23.7 million (31 Dec 2024: 11.6 million). When calculating net gearing, the interest-bearing net liabilities are divided by shareholders\u2019 equity as indicated in the consolidated balance sheet. Gearing includes interest-bearing net liabilities less cash and cash equivalents. Interest-bearing liabilities comprise loans from financial institutions and lease liabilities in accordance with IFRS 16. Net gearing at the year-end 2025 was 25% (2024: 14%).The share of liabilities of total shareholders\u2019 equity was as follows on 31 December 2025 and 31 December 2024:EUR 1,000 2025 2024Interest-bearing liabilities 47,936 29,874Cash and cash equivalents 24,214 18,232Interest-bearing net liabilities 23,721 11,642Total shareholders\u2019 equity 93,476 83,718Net gearing, % 25% 14%Net gearing = Net liabilities/Total shareholders\u2019 equityAdditional information on shareholders\u2019 equity is presented in Note 6.7 and on interest-bearing liabilities in Note 6.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__73": {
"value": "At fair value through profit or loss:Other shares and holdings 31 Dec 2024 Change 31 Dec 2025Other shares total 482 17 499 Total482 17 499 Other shares include holiday cabins usable by personnel and golf shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__70-1": {
"value": "At fair value through profit or loss:Other shares and holdings 31 Dec 2024 Change 31 Dec 2025Other shares total 482 17 499 Total482 17 499 Other shares include holiday cabins usable by personnel and golf shares.Balance sheet values and fair values of financial liabilities2025202420252024Balance sheet Balance sheet Fair value EUR 1,000Fair valuesFair valuesvaluesvalueshierarchy levelNon-current financing liabilities valued at accrued acquisition costBank loans 32,500 14,000 32,500 14,000Liabilities measured at fair value through profit or loss:Additional purchase prices 4,648 4,646 4,648 4,646 3Current financing liabilities valued at accrued acquisition cost Bank loans 9,500 12,572 9,500 12,572The fair values of Level 3 instruments are based on input data on the asset or liability which are not based on observable market data. Accounts payable have not been included in the table above because the carrying amount of accounts payable is close to their fair value.Bank loans have f loating interest rates and their fair value is considered to be equal to their book value, as these values do not dif fer significantly.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__75": {
"value": "6.2 Receivables and financial assetsCurrent and non-current receivablesEUR 1,000 31 Dec 2025 31 Dec 2024Non-current receivablesOther shares and holdings 499 482Receivables arising from customer agreements 71 45Capitalized contract expenses 450 342Other non-current receivables 176 66 Total non-current receivables1,196 935 Current receivablesAccounts receivable 35,213 29,577 Receivables arising from customer agreements 1,299 651Capitalized contract expenses 627 470Current prepayments 10,310 6,730 Other receivables 1,621 578Total current receivables49,070 38,006Amortized cost:Accounts receivable and other receivablesEUR 1,000 2025 2024Accounts receivable and other receivablesAccounts receivable * 35,213 29,577Receivables arising from customer agreements * 1,370 696Prepayments and accrued income 10,310 6,730Other receivables 2,874 1,456Accounts receivable and other receivables49,767 38,458EUR 1,000 2025 2024Not yet due 32,955 27,779Due 1\u201330 days ago 1,781 1,491Due 31\u201390 days ago 190 126Due more than 90 days ago 343 226Total35,269 29,622 * items are included in financial assetsAccounts receivable are mainly at tributable to invoicing of Finnish companies and organisations. At the end of the 2025 fiscal year, credit losses totalled EUR 7 (2024: 156) thousand.The book value of accounts receivable, receivables from customer agreements and security deposits for rental dues is a reasonable estimate of their fair value. Their balance sheet values best correspond with the sum of money that represents the maximum amount of credit risks. Receivables from customer agreements comprise completed work that has not been invoiced. Typically, these are fixed or target price projects in which it has been agreed that invoices will be sent after sub-deliveries are accepted. After invoicing, receivables from customer agreements are transferred to accounts receivable. Essential items included in prepayments and accrued income are associated with the accrual of statutory insurance premiums EUR 9,266 thousand (2024: 5,622 thousand) and other accrued expenses EUR 612 thousand (2024: 0).At fair value through profit or loss:Other shares and holdings 31 Dec 2024 Change 31 Dec 2025Other shares total 482 17 499 Total482 17 499 Other shares include holiday cabins usable by personnel and golf shares.Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.Amortized cost:Financial assets measured at amortized cost comprise accounts receivable and receivables from customer agreements. Due to their nature, the carrying amount of short-term accounts receivable and other prepayments and accrued income is their fair value minus the amount of credit losses.At fair value through profit or loss:Both realized and unrealized gains and losses due to fair value changes are recognized in the period in which they arise. Unlisted shares and participa-tions owned by Digia are recognized at fair value through profit or loss. Cash and other cash equivalentsFair value hierarchy EUR 1,000 2025 2024levelBank accounts 24,214 18,232 \u2013Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Costs arising from the acquisition of customer contractsCosts arising from the acquisition of customer contracts, including sales commissions for long-term service contracts, are recognized in the balance sheet when the required conditions are met. Commissions and sales are recognized on an accrual basis for the contract period when the services are handed over. The table below shows a breakdown of the changes in capitalized sales commissions during the fiscal year.EUR 1,000 31 Dec 2025 31 Dec 2024Capitalized sales commissions, opening balance 812 549Capitalized during the fiscal year 1,376 1,285 Recognized as an expense during the year \u20131,110 \u20131,022 Capitalized sales commissions in the balance sheet at year-end1,078 812 Accounts receivable and receivables from customers on long-term projectsAccounts receivable and receivables from customers for long-term projects are measured at amortized cost less credit losses. The credit loss provision is based on management\u2019s estimate of expected credit losses in each accounts receivable category and contractual receivables.Provision matrix for accounts receivable Balance sheet value Expected Credit loss Accounts receivable, EUR 1,000(gross)credit lossprovisionNot yet due 32,955 0.1% 33Due 1\u201330 days ago 1,781 0.2% 4Due 31\u201390 days ago 190 1.5% 3Due more than 90 days ago 343 2.5% 9Total35,269 48Receivables related to customer contracts 1,299 0.1% 1In addition to anticipated credit loss provisions, a customer-specific credit loss provision of EUR 7 thousand has been recognized (2024: EUR 5 thousand).Impairment of financial assetsThe Group\u2019s credit loss provision is estimated based on expected credit losses on accounts receivable and receivables from customers in long-term projects over their entire period of validity (Note 6.2). Digia applies a simplified provision matrix to recognize the credit risk of accounts receivable. Thus the estimate of the credit loss provision is based on expected credit losses over the entire period of validity. The model based on expected credit losses is predictive and the expected loss share is based on previous loss amounts. The expected credit losses for the entire period are calculated by multiplying the gross carrying amount of unpaid accounts receivable and receivables from customers on long-term projects by the expected loss share in each age category. Changes in expected credit losses are recognized in other operating expenses through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__69-1": {
"value": "6.2 Receivables and financial assetsCurrent and non-current receivablesEUR 1,000 31 Dec 2025 31 Dec 2024Non-current receivablesOther shares and holdings 499 482Receivables arising from customer agreements 71 45Capitalized contract expenses 450 342Other non-current receivables 176 66 Total non-current receivables1,196 935 Current receivablesAccounts receivable 35,213 29,577 Receivables arising from customer agreements 1,299 651Capitalized contract expenses 627 470Current prepayments 10,310 6,730 Other receivables 1,621 578Total current receivables49,070 38,006Amortized cost:Accounts receivable and other receivablesEUR 1,000 2025 2024Accounts receivable and other receivablesAccounts receivable * 35,213 29,577Receivables arising from customer agreements * 1,370 696Prepayments and accrued income 10,310 6,730Other receivables 2,874 1,456Accounts receivable and other receivables49,767 38,458EUR 1,000 2025 2024Not yet due 32,955 27,779Due 1\u201330 days ago 1,781 1,491Due 31\u201390 days ago 190 126Due more than 90 days ago 343 226Total35,269 29,622 * items are included in financial assetsAccounts receivable are mainly at tributable to invoicing of Finnish companies and organisations. At the end of the 2025 fiscal year, credit losses totalled EUR 7 (2024: 156) thousand.The book value of accounts receivable, receivables from customer agreements and security deposits for rental dues is a reasonable estimate of their fair value. Their balance sheet values best correspond with the sum of money that represents the maximum amount of credit risks. Receivables from customer agreements comprise completed work that has not been invoiced. Typically, these are fixed or target price projects in which it has been agreed that invoices will be sent after sub-deliveries are accepted. After invoicing, receivables from customer agreements are transferred to accounts receivable. Essential items included in prepayments and accrued income are associated with the accrual of statutory insurance premiums EUR 9,266 thousand (2024: 5,622 thousand) and other accrued expenses EUR 612 thousand (2024: 0).At fair value through profit or loss:Other shares and holdings 31 Dec 2024 Change 31 Dec 2025Other shares total 482 17 499 Total482 17 499 Other shares include holiday cabins usable by personnel and golf shares.Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.Amortized cost:Financial assets measured at amortized cost comprise accounts receivable and receivables from customer agreements. Due to their nature, the carrying amount of short-term accounts receivable and other prepayments and accrued income is their fair value minus the amount of credit losses.At fair value through profit or loss:Both realized and unrealized gains and losses due to fair value changes are recognized in the period in which they arise. Unlisted shares and participa-tions owned by Digia are recognized at fair value through profit or loss. Cash and other cash equivalentsFair value hierarchy EUR 1,000 2025 2024levelBank accounts 24,214 18,232 \u2013Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Costs arising from the acquisition of customer contractsCosts arising from the acquisition of customer contracts, including sales commissions for long-term service contracts, are recognized in the balance sheet when the required conditions are met. Commissions and sales are recognized on an accrual basis for the contract period when the services are handed over. The table below shows a breakdown of the changes in capitalized sales commissions during the fiscal year.EUR 1,000 31 Dec 2025 31 Dec 2024Capitalized sales commissions, opening balance 812 549Capitalized during the fiscal year 1,376 1,285 Recognized as an expense during the year \u20131,110 \u20131,022 Capitalized sales commissions in the balance sheet at year-end1,078 812 Accounts receivable and receivables from customers on long-term projectsAccounts receivable and receivables from customers for long-term projects are measured at amortized cost less credit losses. The credit loss provision is based on management\u2019s estimate of expected credit losses in each accounts receivable category and contractual receivables.Provision matrix for accounts receivable Balance sheet value Expected Credit loss Accounts receivable, EUR 1,000(gross)credit lossprovisionNot yet due 32,955 0.1% 33Due 1\u201330 days ago 1,781 0.2% 4Due 31\u201390 days ago 190 1.5% 3Due more than 90 days ago 343 2.5% 9Total35,269 48Receivables related to customer contracts 1,299 0.1% 1In addition to anticipated credit loss provisions, a customer-specific credit loss provision of EUR 7 thousand has been recognized (2024: EUR 5 thousand).Impairment of financial assetsThe Group\u2019s credit loss provision is estimated based on expected credit losses on accounts receivable and receivables from customers in long-term projects over their entire period of validity (Note 6.2). Digia applies a simplified provision matrix to recognize the credit risk of accounts receivable. Thus the estimate of the credit loss provision is based on expected credit losses over the entire period of validity. The model based on expected credit losses is predictive and the expected loss share is based on previous loss amounts. The expected credit losses for the entire period are calculated by multiplying the gross carrying amount of unpaid accounts receivable and receivables from customers on long-term projects by the expected loss share in each age category. Changes in expected credit losses are recognized in other operating expenses through profit or loss.6.3 Financial liabilitiesThe Group\u2019s financial liabilities include accounts with a credit facility, bank loans from financial institutions, lease liabilities, conditional additional purchase prices, and accounts payable. Digia did not use derivative instru-ments in the 2025 and 2024 fiscal years. Loans from financial institutions are subject to covenant terms that are described in more detail below.Interest-bearing liabilitiesThe Group\u2019s bank loans on 31 December 2025 amounted to EUR 42.0 (26.6) million. Bank loans have f loating interest rates tied to six-month Euribor plus a margin. The average interest rate of the loans in 2025 was 3.4 percent (4.8% in 2024). Total lease liabilities as at 31 December 2025 amounted to EUR 5.9 (3.3) million. During the fiscal year, Digia agreed on two new long-term bank financing of EUR 31.5 million in total. The loan has a f loating interest rate tied to six-month Euribor plus a margin.The loan covenant related to the Group\u2019s solvency and liquidity comprised the following key figure: operating profit before depreciation and amortization (EBITDA) in relation to net debt. The company fulfilled the set loan covenants in 2025 and 2024. The maximum and minimum values specified in the loan covenants, and the realized figures on 31 December 2025 and 31 December 2024 were: 31 Dec 2025Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.931 Dec 2024Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.5The company expects that the covenants will not be broken in the next 12 months.Credit facilityThe company also has EUR 4.5 million in f loating rate credit facilities at its disposal. More information on these facilities is provided in Note 6.6 on liquidity risk..Balance sheet values and fair values of financial liabilities2025202420252024Balance sheet Balance sheet Fair value EUR 1,000Fair valuesFair valuesvaluesvalueshierarchy levelNon-current financing liabilities valued at accrued acquisition costBank loans 32,500 14,000 32,500 14,000Liabilities measured at fair value through profit or loss:Additional purchase prices 4,648 4,646 4,648 4,646 3Current financing liabilities valued at accrued acquisition cost Bank loans 9,500 12,572 9,500 12,572The fair values of Level 3 instruments are based on input data on the asset or liability which are not based on observable market data. Accounts payable have not been included in the table above because the carrying amount of accounts payable is close to their fair value.Bank loans have f loating interest rates and their fair value is considered to be equal to their book value, as these values do not dif fer significantly.Interest-bearing liabilities fall due as follows:Year, EUR 1,000 2025 20242026 10,673 13,6622027 5,931 11,5122028 2,797 3,1022029 6,248 \u20132030 20,101 \u2013Total45,750 28,277The tables below describe agreement-based maturity analysis results for 2025 and the 2024 comparison period. The figures are undiscounted. Bank loans include interest.EUR 1,000Balance sheet Less than 1 31 Dec 2025values Cash f lowyear 1\u20132 years 2\u20135 yearsBank loans 42,000 45,750 10,673 5,931 29,146Lease liabilities 5,936 5,936 2,905 1,490 1,541Additional purchase prices 4,648 4,648 \u2013 4,648 \u2013Accounts payable 5,272 5,272 5,272 \u2013 \u2013Total57,856 61,606 18,850 12,069 30,687EUR 1,000Balance sheet Less than 1 31 Dec 2024values Cash f lowyear 1\u20132 years 2\u20135 yearsBank loans 26,572 28,277 13,662 11,512 3,102Lease liabilities 3,301 3,301 2,266 877 158Additional purchase prices 4,646 4,646 4,646 \u2013 \u2013Accounts payable 5,090 5,090 5,090 \u2013 \u2013Total39,610 41,315 25,664 12,390 3,261Accounts payable are recognized in the balance sheet at their original cost, which is equivalent to their fair value, because the ef fect of discounting is not material, considering the maturities of the liabilities.Changes in financial liabilities with an ef fect on cash f low and no ef fect on cash f low in 2025Changes Changes with with no an ef fect on ef fect on cash f lowcash f lowChanges in Other EUR 1,000 1 Janleaseschanges 31 DecNon-current interest-bearing financial liabilities including a current componentLoans from financial institutions 26,572 15,428 \u2013 \u2013 42,000Lease liabilities 3,301 \u20133,289 5,923 \u2013 5,936Total29,874 12,139 5,923 \u2013 47,936Current interest-bearing liabilities 283 181 \u2013 \u2013 102Changes in financial liabilities with an ef fect on cash f low and no ef fect on cash f low in 2024Changes Changes with with no an ef fect on ef fect on cash f lowcash f lowChanges in Other EUR 1,000 1 Janleaseschanges 31 DecNon-current interest-bearing financial liabilities including a current componentLoans from financial institutions 32,145 \u20135,572 \u2013 26,572Lease liabilities 5,031 \u20133,570 1,840 \u2013 3,301Total37,175 \u20139,142 1,840 29,874Current interest-bearing liabilities 404 \u2013121 \u2013 \u2013 283Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__74-1": {
"value": "Amortized cost:Accounts receivable and other receivablesEUR 1,000 2025 2024Accounts receivable and other receivablesAccounts receivable * 35,213 29,577Receivables arising from customer agreements * 1,370 696Prepayments and accrued income 10,310 6,730Other receivables 2,874 1,456Accounts receivable and other receivables49,767 38,458EUR 1,000 2025 2024Not yet due 32,955 27,779Due 1\u201330 days ago 1,781 1,491Due 31\u201390 days ago 190 126Due more than 90 days ago 343 226Total35,269 29,622 * items are included in financial assetsAccounts receivable are mainly at tributable to invoicing of Finnish companies and organisations. At the end of the 2025 fiscal year, credit losses totalled EUR 7 (2024: 156) thousand.The book value of accounts receivable, receivables from customer agreements and security deposits for rental dues is a reasonable estimate of their fair value. Their balance sheet values best correspond with the sum of money that represents the maximum amount of credit risks. Receivables from customer agreements comprise completed work that has not been invoiced. Typically, these are fixed or target price projects in which it has been agreed that invoices will be sent after sub-deliveries are accepted. After invoicing, receivables from customer agreements are transferred to accounts receivable. Essential items included in prepayments and accrued income are associated with the accrual of statutory insurance premiums EUR 9,266 thousand (2024: 5,622 thousand) and other accrued expenses EUR 612 thousand (2024: 0).At fair value through profit or loss:Other shares and holdings 31 Dec 2024 Change 31 Dec 2025Other shares total 482 17 499 Total482 17 499 Other shares include holiday cabins usable by personnel and golf shares.Balance sheet values and fair values of financial liabilities2025202420252024Balance sheet Balance sheet Fair value EUR 1,000Fair valuesFair valuesvaluesvalueshierarchy levelNon-current financing liabilities valued at accrued acquisition costBank loans 32,500 14,000 32,500 14,000Liabilities measured at fair value through profit or loss:Additional purchase prices 4,648 4,646 4,648 4,646 3Current financing liabilities valued at accrued acquisition cost Bank loans 9,500 12,572 9,500 12,572The fair values of Level 3 instruments are based on input data on the asset or liability which are not based on observable market data. Accounts payable have not been included in the table above because the carrying amount of accounts payable is close to their fair value.Bank loans have f loating interest rates and their fair value is considered to be equal to their book value, as these values do not dif fer significantly.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__76-1": {
"value": "EUR 1,000 2025 2024Accounts receivable and other receivablesAccounts receivable * 35,213 29,577Receivables arising from customer agreements * 1,370 696Prepayments and accrued income 10,310 6,730Other receivables 2,874 1,456Accounts receivable and other receivables49,767 38,458EUR 1,000 2025 2024Not yet due 32,955 27,779Due 1\u201330 days ago 1,781 1,491Due 31\u201390 days ago 190 126Due more than 90 days ago 343 226Total35,269 29,622 * items are included in financial assetsAccounts receivable are mainly at tributable to invoicing of Finnish companies and organisations. At the end of the 2025 fiscal year, credit losses totalled EUR 7 (2024: 156) thousand.The book value of accounts receivable, receivables from customer agreements and security deposits for rental dues is a reasonable estimate of their fair value. Their balance sheet values best correspond with the sum of money that represents the maximum amount of credit risks. Receivables from customer agreements comprise completed work that has not been invoiced.Costs arising from the acquisition of customer contractsCosts arising from the acquisition of customer contracts, including sales commissions for long-term service contracts, are recognized in the balance sheet when the required conditions are met. Commissions and sales are recognized on an accrual basis for the contract period when the services are handed over. The table below shows a breakdown of the changes in capitalized sales commissions during the fiscal year.EUR 1,000 31 Dec 2025 31 Dec 2024Capitalized sales commissions, opening balance 812 549Capitalized during the fiscal year 1,376 1,285 Recognized as an expense during the year \u20131,110 \u20131,022 Capitalized sales commissions in the balance sheet at year-end1,078 812 Accounts receivable and receivables from customers on long-term projectsAccounts receivable and receivables from customers for long-term projects are measured at amortized cost less credit losses. The credit loss provision is based on management\u2019s estimate of expected credit losses in each accounts receivable category and contractual receivables.Provision matrix for accounts receivable Balance sheet value Expected Credit loss Accounts receivable, EUR 1,000(gross)credit lossprovisionNot yet due 32,955 0.1% 33Due 1\u201330 days ago 1,781 0.2% 4Due 31\u201390 days ago 190 1.5% 3Due more than 90 days ago 343 2.5% 9Total35,269 48Receivables related to customer contracts 1,299 0.1% 1In addition to anticipated credit loss provisions, a customer-specific credit loss provision of EUR 7 thousand has been recognized (2024: EUR 5 thousand).Credit loss riskThe Group\u2019s customers are mostly well-known Finnish and foreign companies with well-established credit, and thus the Group is deemed to have no significant credit loss risks. The Group continuously assesses the increase in credit risk after initial recognition on the basis of changes in the default risk. The Group\u2019s policy defines creditworthiness requirements for customers and investment transactions with the aim of minimizing credit losses. Services and products are only sold to companies with a good credit rating. The counterparties in investment transactions are companies with a good credit rating. Credit loss risks associated with commercial operations are primarily the responsibility of operational units. The parent company\u2019s finance and financial management unit provides customer financing services in a centralized manner and ensures that the Group\u2019s guidelines are observed with regard to terms of payment and collateral required.The credit loss provision totalled EUR 48 thousand on 31 December 2025 (31 Dec 2024: EUR 41 thousand). The maturity analysis of accounts receivable and receivables from customer agreements for 2025 and 2024 is presented in Note 6.2. The Group has no identified risk concentrations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__80-1": {
"value": "Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__78-1": {
"value": "Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__71": {
"value": "Cash and other cash equivalentsFair value hierarchy EUR 1,000 2025 2024levelBank accounts 24,214 18,232 \u2013Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Costs arising from the acquisition of customer contractsCosts arising from the acquisition of customer contracts, including sales commissions for long-term service contracts, are recognized in the balance sheet when the required conditions are met. Commissions and sales are recognized on an accrual basis for the contract period when the services are handed over. The table below shows a breakdown of the changes in capitalized sales commissions during the fiscal year.EUR 1,000 31 Dec 2025 31 Dec 2024Capitalized sales commissions, opening balance 812 549Capitalized during the fiscal year 1,376 1,285 Recognized as an expense during the year \u20131,110 \u20131,022 Capitalized sales commissions in the balance sheet at year-end1,078 812 Accounts receivable and receivables from customers on long-term projectsAccounts receivable and receivables from customers for long-term projects are measured at amortized cost less credit losses. The credit loss provision is based on management\u2019s estimate of expected credit losses in each accounts receivable category and contractual receivables.Provision matrix for accounts receivable Balance sheet value Expected Credit loss Accounts receivable, EUR 1,000(gross)credit lossprovisionNot yet due 32,955 0.1% 33Due 1\u201330 days ago 1,781 0.2% 4Due 31\u201390 days ago 190 1.5% 3Due more than 90 days ago 343 2.5% 9Total35,269 48Receivables related to customer contracts 1,299 0.1% 1In addition to anticipated credit loss provisions, a customer-specific credit loss provision of EUR 7 thousand has been recognized (2024: EUR 5 thousand).Impairment of financial assetsThe Group\u2019s credit loss provision is estimated based on expected credit losses on accounts receivable and receivables from customers in long-term projects over their entire period of validity (Note 6.2). Digia applies a simplified provision matrix to recognize the credit risk of accounts receivable. Thus the estimate of the credit loss provision is based on expected credit losses over the entire period of validity. The model based on expected credit losses is predictive and the expected loss share is based on previous loss amounts. The expected credit losses for the entire period are calculated by multiplying the gross carrying amount of unpaid accounts receivable and receivables from customers on long-term projects by the expected loss share in each age category. Changes in expected credit losses are recognized in other operating expenses through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__86": {
"value": "Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__85-1": {
"value": "Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__81-1": {
"value": "Accounting principle \u2013 cash and cash equivalents Cash and cash equivalents consist of withdrawable bank deposits. Items classified as cash and cash equivalents have a maturity of no more than three months after the acquisition date.Cash and cash equivalents are recognized at fair value.Accounting principle \u2013 financial assets Financial assets are classified at amortized cost and as financial assets recognized at fair value through profit or loss. Classification is based on the business model objective and contractual cash f lows of investments or by applying the fair value option at the time of initial acquisition. All purchases and sales of financial assets are recognized on the transaction date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__89-1": {
"value": "Interest-bearing liabilitiesThe Group\u2019s bank loans on 31 December 2025 amounted to EUR 42.0 (26.6) million. Bank loans have f loating interest rates tied to six-month Euribor plus a margin. The average interest rate of the loans in 2025 was 3.4 percent (4.8% in 2024). Total lease liabilities as at 31 December 2025 amounted to EUR 5.9 (3.3) million. During the fiscal year, Digia agreed on two new long-term bank financing of EUR 31.5 million in total. The loan has a f loating interest rate tied to six-month Euribor plus a margin.The loan covenant related to the Group\u2019s solvency and liquidity comprised the following key figure: operating profit before depreciation and amortization (EBITDA) in relation to net debt. The company fulfilled the set loan covenants in 2025 and 2024. The maximum and minimum values specified in the loan covenants, and the realized figures on 31 December 2025 and 31 December 2024 were: 31 Dec 2025Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.931 Dec 2024Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.5The company expects that the covenants will not be broken in the next 12 months.Credit facilityThe company also has EUR 4.5 million in f loating rate credit facilities at its disposal. More information on these facilities is provided in Note 6.6 on liquidity risk..Interest-bearing liabilities fall due as follows:Year, EUR 1,000 2025 20242026 10,673 13,6622027 5,931 11,5122028 2,797 3,1022029 6,248 \u20132030 20,101 \u2013Total45,750 28,277The tables below describe agreement-based maturity analysis results for 2025 and the 2024 comparison period. The figures are undiscounted. Bank loans include interest.EUR 1,000Balance sheet Less than 1 31 Dec 2025values Cash f lowyear 1\u20132 years 2\u20135 yearsBank loans 42,000 45,750 10,673 5,931 29,146Lease liabilities 5,936 5,936 2,905 1,490 1,541Additional purchase prices 4,648 4,648 \u2013 4,648 \u2013Accounts payable 5,272 5,272 5,272 \u2013 \u2013Total57,856 61,606 18,850 12,069 30,687EUR 1,000Balance sheet Less than 1 31 Dec 2024values Cash f lowyear 1\u20132 years 2\u20135 yearsBank loans 26,572 28,277 13,662 11,512 3,102Lease liabilities 3,301 3,301 2,266 877 158Additional purchase prices 4,646 4,646 4,646 \u2013 \u2013Accounts payable 5,090 5,090 5,090 \u2013 \u2013Total39,610 41,315 25,664 12,390 3,261Accounts payable are recognized in the balance sheet at their original cost, which is equivalent to their fair value, because the ef fect of discounting is not material, considering the maturities of the liabilities.Changes in financial liabilities with an ef fect on cash f low and no ef fect on cash f low in 2025Changes Changes with with no an ef fect on ef fect on cash f lowcash f lowChanges in Other EUR 1,000 1 Janleaseschanges 31 DecNon-current interest-bearing financial liabilities including a current componentLoans from financial institutions 26,572 15,428 \u2013 \u2013 42,000Lease liabilities 3,301 \u20133,289 5,923 \u2013 5,936Total29,874 12,139 5,923 \u2013 47,936Current interest-bearing liabilities 283 181 \u2013 \u2013 102",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__93-1": {
"value": "31 Dec 2025Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.931 Dec 2024Covenant value Realized valueNet debt / EBITDA, max. 3.5 0.5The company expects that the covenants will not be broken in the next 12 months.Credit facilityThe company also has EUR 4.5 million in f loating rate credit facilities at its disposal. More information on these facilities is provided in Note 6.6 on liquidity risk..Liquidity riskThe Group aims to continuously estimate and monitor the amount of financing required for business operations in order to maintain suf ficient liquid funds for financing operations and repaying loans falling due. The Group maintains its immediate liquidity with the help of cash management solutions such as Group accounts and credit facilities at banks. The amount of unwithdrawn standby credit on 31 December 2025 was EUR 4.5 (4.5) million. Cash and cash equivalents on 31 December 2025 amounted to a total of EUR 24.2 (18.2) million. The contractual maturity analysis of financial liabilities is presented in Note 6.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__96": {
"value": "Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__94": {
"value": "Accounting principle \u2013 financial liabilities The Group\u2019s financial liabilities are classified in two categories: measured at amortised cost and fair value through profit or loss. Financial liabilities are initially recognized in the accounts at fair value on the basis of the consideration received. Financial liabilities are included in non-current and current liabilities and may be interest-bearing or non- interest- bearing. Loans falling due in less than 12 months are presented under current financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__98-1": {
"value": "6.4 Lease liabilitiesA more detailed description of leases is provided in Note 7.4.Lease liabilities (EUR 1,000) 31 Dec 2025 31 Dec 2024Long-term 3,031 1,036Short-term 2,905 2,266Lease liabilities, total5,936 3,301Maturity distributionWithin one year 2,905 2,266Within more than one but less than five years 3,031 1,036Interest expenses 202 157Exemptions on recognition and measurementCosts of agreements on low-value asset itemsLease commitments, IT devices 1,613 1,618Future cash f lows from:Commitments to future agreements 44 3,295Short-term lease commitments \u2013 \u2013Contingent liabilitiesEUR 1,000 2025 2024Bank guarantees for lease agreements 510 9167.4 Right-of-use assetsLeases in the balance sheet:EUR 1,000 1 Jan 2025 Depreciation Increases Decreases 31 Dec 2025Business premises 2,407 \u20132,751 5,358 \u201360 4,954Cars 714 \u2013486 626 \u20135 849IT equipment 3 \u20133 \u2013 \u2013 0Right-of-use assets, total3,124 \u20133,241 5,984 \u201365 5,803EUR 1,000 1 Jan 2024 Depreciation Increases Decreases 31 Dec 2024Business premises 3,980 \u20132,917 1,393 \u201348 2,407Cars 621 \u2013418 576 \u201364 714IT equipment 32 \u201329 \u2013 \u20131 3Right-of-use assets, total4,634 \u20133,364 1,969 \u2013114 3,124Accounting principle \u2013 lease agreementsIFRS 16 sets out the requirements for the recognition, measurement, and disclosure of leases that have been complied with. Under the standard, the lessee shall recognize lease contracts in the balance sheet as a lease liability and related right-of-use asset. At the commencement date of the contract, the lessee recognizes a liability for its obligation to make lease payments and an asset for its right to use the leased asset. Interest expenses must be recognized for the liability in the balance sheet and depreciation for the asset. Digia leases the premises, company cars, equipment and multifunctional devices it uses. The bulk of the lease liability and right-of-use asset in the balance sheet comprises lease contracts for of fices. Digia has applied exemptions permit ted under IFRS 16 for short-term lease contracts. Such lease contracts with a term of less than 12 months have not been recog-nized in the balance sheet. In addition, Digia does not recognize an asset and liability in the balance sheet for leases of low value assets. Calculations of the right-of-use asset and corresponding lease liability are based on the company\u2019s estimate of the duration of current lease contracts and potential use of options to extend them.Lease liabilities are described in Note 6.4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__101": {
"value": "Contingent liabilitiesEUR 1,000 2025 2024Bank guarantees for lease agreements 510 916",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__100": {
"value": "Contingent liabilitiesEUR 1,000 2025 2024Bank guarantees for lease agreements 510 916",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__99": {
"value": "Contingent liabilitiesEUR 1,000 2025 2024Bank guarantees for lease agreements 510 916",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__102": {
"value": "6.5 Financial income and expenses Financial incomeEUR 1,000 2025 2024Interest income from accounts receivable 11 3Exchange rate gains 14 197Other financial income 206 323Total230 524Financial expensesEUR 1,000 2025 2024Interest expenses for financing loans valued at amortised cost 1,211 1,448Interest expenses for leases 202 157Interest expenses for accounts payable 4 9Loan administration fees 30 31Exchange rate losses 144 84Other financial expenses 380 66Total1,971 1,794",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__103": {
"value": "Financial incomeEUR 1,000 2025 2024Interest income from accounts receivable 11 3Exchange rate gains 14 197Other financial income 206 323Total230 524",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__104": {
"value": "Financial expensesEUR 1,000 2025 2024Interest expenses for financing loans valued at amortised cost 1,211 1,448Interest expenses for leases 202 157Interest expenses for accounts payable 4 9Loan administration fees 30 31Exchange rate losses 144 84Other financial expenses 380 66Total1,971 1,794",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__105": {
"value": "6.6 Financial risksFinancial risk management consists, for instance, of the planning and monitoring of solvency of liquid assets, the management of investments, receivables and liabilities denominated in a foreign currency, and the management of interest rate risks on non-current interest-bearing liabilities.Digia Plc\u2019s internal and external financing and the management of financing risks is concentrated in the finance and financial management unit of the Group\u2019s parent company. The unit is responsible for the Group\u2019s liquidity, suf ficiency of financing, and the management of interest rate and currency risk. The Group is exposed to several financial risks in the normal course of business. The Group\u2019s risk management seeks to minimise the adverse ef fects of changes in financial markets on the Group\u2019s earnings. The primary types of financial risks are interest rate risk, credit risk, and liquidity risk. The general principles of risk management are approved by the parent company\u2019s Board of Directors, and the Group\u2019s finance and financial management unit together with the business segments is responsible for their practical implementation.Interest rate risksThe Group\u2019s interest rate risk is primarily associated with long-term bank loans whose interest rates are linked to Euribor rates. Changes in market interest rates have a direct ef fect on the Group\u2019s future interest payments. During the 2025 fiscal year, the interest rate on long-term bank loans varied between 2.8% and 4.0% (in 2024, between 3.8% and 5.6%). The impact of a +/-1% change in the loan\u2019s interest rate is EUR 0.4 million per annum. Interest rate developments are monitored and reported on regularly in the Group. Possible interest rate hedges will be made with the appropriate instruments. At the end of the 2025 and 2024 fiscal years, the Group did not have any hedging instruments in force.Credit loss riskThe Group\u2019s customers are mostly well-known Finnish and foreign companies with well-established credit, and thus the Group is deemed to have no significant credit loss risks. The Group continuously assesses the increase in credit risk after initial recognition on the basis of changes in the default risk. The Group\u2019s policy defines creditworthiness requirements for customers and investment transactions with the aim of minimizing credit losses. Services and products are only sold to companies with a good credit rating. The counterparties in investment transactions are companies with a good credit rating. Credit loss risks associated with commercial operations are primarily the responsibility of operational units. The parent company\u2019s finance and financial management unit provides customer financing services in a centralized manner and ensures that the Group\u2019s guidelines are observed with regard to terms of payment and collateral required.The credit loss provision totalled EUR 48 thousand on 31 December 2025 (31 Dec 2024: EUR 41 thousand). The maturity analysis of accounts receivable and receivables from customer agreements for 2025 and 2024 is presented in Note 6.2. The Group has no identified risk concentrations.Foreign exchange risksThe Group\u2019s currency risks relate to receivables and liabilities denominated in currencies other than the euro. Digia is exposed to business-related currency risks through its subsidiaries in Sweden and Poland. On December 31, 2025, accounts receivable denominated in SEK amounted to EUR 5139 (3548) thousand, while accounts payable amounted to EUR 1282 (1038) thousand. On December 31, 2025, accounts receivable denominated in PLN amounted to EUR 3287 thousand and accounts payable amounted to EUR 900 thousand.The translation dif ference exposure from foreign subsidiaries included in consolidated equity mainly consists of Climber Sweden AB, Top of Minds AB, and the Savangard subgroup. The Group did not hedge its currency risks during the financial year.Liquidity riskThe Group aims to continuously estimate and monitor the amount of financing required for business operations in order to maintain suf ficient liquid funds for financing operations and repaying loans falling due. The Group maintains its immediate liquidity with the help of cash management solutions such as Group accounts and credit facilities at banks. The amount of unwithdrawn standby credit on 31 December 2025 was EUR 4.5 (4.5) million. Cash and cash equivalents on 31 December 2025 amounted to a total of EUR 24.2 (18.2) million. The contractual maturity analysis of financial liabilities is presented in Note 6.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__107-1": {
"value": "Interest rate risksThe Group\u2019s interest rate risk is primarily associated with long-term bank loans whose interest rates are linked to Euribor rates. Changes in market interest rates have a direct ef fect on the Group\u2019s future interest payments. During the 2025 fiscal year, the interest rate on long-term bank loans varied between 2.8% and 4.0% (in 2024, between 3.8% and 5.6%). The impact of a +/-1% change in the loan\u2019s interest rate is EUR 0.4 million per annum. Interest rate developments are monitored and reported on regularly in the Group. Possible interest rate hedges will be made with the appropriate instruments. At the end of the 2025 and 2024 fiscal years, the Group did not have any hedging instruments in force.Foreign exchange risksThe Group\u2019s currency risks relate to receivables and liabilities denominated in currencies other than the euro. Digia is exposed to business-related currency risks through its subsidiaries in Sweden and Poland. On December 31, 2025, accounts receivable denominated in SEK amounted to EUR 5139 (3548) thousand, while accounts payable amounted to EUR 1282 (1038) thousand. On December 31, 2025, accounts receivable denominated in PLN amounted to EUR 3287 thousand and accounts payable amounted to EUR 900 thousand.The translation dif ference exposure from foreign subsidiaries included in consolidated equity mainly consists of Climber Sweden AB, Top of Minds AB, and the Savangard subgroup. The Group did not hedge its currency risks during the financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__108": {
"value": "Credit loss riskThe Group\u2019s customers are mostly well-known Finnish and foreign companies with well-established credit, and thus the Group is deemed to have no significant credit loss risks. The Group continuously assesses the increase in credit risk after initial recognition on the basis of changes in the default risk. The Group\u2019s policy defines creditworthiness requirements for customers and investment transactions with the aim of minimizing credit losses. Services and products are only sold to companies with a good credit rating. The counterparties in investment transactions are companies with a good credit rating. Credit loss risks associated with commercial operations are primarily the responsibility of operational units. The parent company\u2019s finance and financial management unit provides customer financing services in a centralized manner and ensures that the Group\u2019s guidelines are observed with regard to terms of payment and collateral required.The credit loss provision totalled EUR 48 thousand on 31 December 2025 (31 Dec 2024: EUR 41 thousand). The maturity analysis of accounts receivable and receivables from customer agreements for 2025 and 2024 is presented in Note 6.2. The Group has no identified risk concentrations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__111": {
"value": "Liquidity riskThe Group aims to continuously estimate and monitor the amount of financing required for business operations in order to maintain suf ficient liquid funds for financing operations and repaying loans falling due. The Group maintains its immediate liquidity with the help of cash management solutions such as Group accounts and credit facilities at banks. The amount of unwithdrawn standby credit on 31 December 2025 was EUR 4.5 (4.5) million. Cash and cash equivalents on 31 December 2025 amounted to a total of EUR 24.2 (18.2) million. The contractual maturity analysis of financial liabilities is presented in Note 6.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__113": {
"value": "6.7 Shareholders\u2019 equityShare capital (EUR Number of shares1,000)1 Jan 2025 26,823,723 2,08831 Dec 2025 26,823,723 2,088Share capital (EUR Number of shares1,000)1 Jan 2024 26,823,723 2,08831 Dec 2024 26,823,723 2,088The accounting countervalue of the shares is EUR 0.10 per share and the maximum number of shares is 48 (48) million. All shares grant equal rights to their holders. The Group\u2019s maximum share capital is EUR 4.8 (4.8) million. All outstanding shares are paid in full. On 31 December 2025, the company held 129,604 (129,604) of its own shares, or 0.5 (0.5) percent of all shares. At the end of the fiscal period, the company and EAM Digia Holding Oy held a total of 346,393 (346,393) shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__112": {
"value": "6.7 Shareholders\u2019 equityShare capital (EUR Number of shares1,000)1 Jan 2025 26,823,723 2,08831 Dec 2025 26,823,723 2,088Share capital (EUR Number of shares1,000)1 Jan 2024 26,823,723 2,08831 Dec 2024 26,823,723 2,088The accounting countervalue of the shares is EUR 0.10 per share and the maximum number of shares is 48 (48) million. All shares grant equal rights to their holders. The Group\u2019s maximum share capital is EUR 4.8 (4.8) million. All outstanding shares are paid in full. On 31 December 2025, the company held 129,604 (129,604) of its own shares, or 0.5 (0.5) percent of all shares. At the end of the fiscal period, the company and EAM Digia Holding Oy held a total of 346,393 (346,393) shares. 2025 2024Treasury shares (Company and EAM), 1 Jan 346,393 346,393Increases \u2013 \u2013Decreases \u2013 \u2013Treasury shares (Company and EAM), 31 Dec346,393 346,393ReservesOther funds have consisted of M&A-related structural changes in previous years. Translation dif ferences comprise translation dif ferences arising from the translation of financial statements of non-Finnish units. The unrestricted shareholders\u2019 equity reserve comprises investments similar to shareholders\u2019 equity and the subscription price of shares when a specific decision is made not to enter it in shareholders\u2019 equity.DividendsA dividend of EUR 0.19 per share is proposed for the 2025 fiscal year. A dividend of EUR 0.18 per share was paid for the 2024 fiscal year, to a total of EUR 4,765,919.40. Dividends were paid on 7 April 2024. Accounting principle \u2013 dividendsDividends proposed by the Board of Directors will not be deducted from distributable shareholders\u2019 equity before the Board\u2019s decision has been received.Calculation of the parent company Digia Plc\u2019s distributable funds, 31 DecEUR 1,000 2025 2024Unrestricted shareholders\u2019 equity reserve 42,540 42,540Retained earnings 23,440 19,758Net profit 6,252 8,448Total72,233 70,747",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__114": {
"value": "2025 2024Treasury shares (Company and EAM), 1 Jan 346,393 346,393Increases \u2013 \u2013Decreases \u2013 \u2013Treasury shares (Company and EAM), 31 Dec346,393 346,393",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__115": {
"value": "ReservesOther funds have consisted of M&A-related structural changes in previous years. Translation dif ferences comprise translation dif ferences arising from the translation of financial statements of non-Finnish units. The unrestricted shareholders\u2019 equity reserve comprises investments similar to shareholders\u2019 equity and the subscription price of shares when a specific decision is made not to enter it in shareholders\u2019 equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__116": {
"value": "DividendsA dividend of EUR 0.19 per share is proposed for the 2025 fiscal year. A dividend of EUR 0.18 per share was paid for the 2024 fiscal year, to a total of EUR 4,765,919.40. Dividends were paid on 7 April 2024. Accounting principle \u2013 dividendsDividends proposed by the Board of Directors will not be deducted from distributable shareholders\u2019 equity before the Board\u2019s decision has been received.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__118": {
"value": "0.18",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s8__6__117": {
"value": "0.18",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f1__s8__6__119": {
"value": "Accounting principle \u2013 dividendsDividends proposed by the Board of Directors will not be deducted from distributable shareholders\u2019 equity before the Board\u2019s decision has been received.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__122": {
"value": "7.1 GoodwillGoodwill and impairment testing Digia\u2019s goodwill has been generated by several acquisitions. Goodwill amounted to EUR 105.5 million at the end of the 2025 fiscal year (31 December 2024: EUR 92.8 million). The goodwill of the businesses acquired in 2025 accounted for EUR 11.7 million; no business operations were acquired in 2024. Goodwill Goodwill 20252024Acquisition cost, 1 Jan 144,173 144,689Increases 11,660 \u2013 Exchange rate change 1,092 \u2013516Acquisition cost, 31 Dec156,925 144,173Accumulated amortization, 1 Jan \u201351,394 \u201351,394Accumulated depreciation and amortization, 31 Dec \u201351,394 \u201351,394Book value, 1 Jan92,779 93,295Book value, 31 Dec105,531 92,779Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.Impairment testing of assetsGoodwill impairment testing is performed at Group level, with the Group as the cash-generating unit. The table below shows the distribution of goodwill and balance sheet values of other asset items subject to testing. Impairment testing for the 2024 fiscal year was carried out using the values for 30 September 2025. Balance sheet value Specified of assets intangible subject to EUR 1,000assets Goodwill Other itemstesting, total30 Sept 2025 7,927 105,787 3,119 116,83330 Sept 2024 7,842 93,001 \u20132,904 97,939In the five-year forecast period, annual growth in net sales is expected to be 3.0 (2024: 3.0) percent and 2.0 (2.0) percent thereafter, the average operating profit to amount to 8.3 (9.5) percent and the pre-tax discount rate to be 12.6(11.9) percent. Cash f lows after the forecast period have been extrapolated using the net sales growth rate of 2.0 (2.0) percent and the operating profit margin of 8.6 (5.3) percent. The discount rate used is the average cost of capital (WACC). Impairment testing indicated a buf fer of about EUR 128 million.Sensitivity analysisManagement tests the impacts of changes in the significant estimates used in forecasts with sensitivity analyses. The most important factors in goodwill sensitivity analyses are not only the cash f low forecasts and their assumptions, but also the growth percentage of the terminal value and the discount rate used and the ef fect on goodwill. If \u201318.2 percent had been used as the growth percentage of the terminal value, instead of 2 percent, the value in use would have corresponded to the value subject to testing. If 19.3 percent had been used as the discount rate, instead of 12.6 percent, the value in use would have corresponded to the value subject to testing. If the operating margin were 2.9 percent, instead of the average of 8.3 percent, the value in use would correspond to the value subject to testing.In addition, a sensitivity analysis of net sales growth and operating profit has been carried out. According to the sensitivity analysis, goodwill requires either net sales to remain at the current level with operating profit of 4.6 percent, or a 2.0 percent growth in net sales with operating profit of 2.0 percent.Significant estimate \u2013 main assumptions used in impairment testing of goodwillManagement applies significant estimates and judgements in assessing the development of the Group\u2019s net sales and costs, the applicable tax rates, and the impact of changes in market conditions on the Group\u2019s earnings trend. The main assumptions used to calculate the recoverable amount were the operating profit in the forecast period, long-term growth over the terminal period and the discount rate used. Cash f low forecasts are based on the Group\u2019s actual result and management\u2019s best estimates of future financial performance. Cash f low forecasts include the budgeted figure for the next fiscal year and projected figures for the next five years. Growth rates are based on management\u2019s estimates of growth in future years.Operating profit data from external research institutes has also been utilized. Growth of 2.0 percent during the terminal period ref lects management\u2019s long-term expectations for Digia\u2019s business growth, taking current interest rates and the overall market situation into consideration. WACC before taxes has been used as the discount factor in these calculations. WACC considers both the expected return on equity and return on debt, calculated using the beta figures, capital structure and tax rates of comparable companies. Growth rates are based on management\u2019s estimates of growth in future years.Accounting principle \u2013 impairmentsOn the balance sheet date, it is estimated whether there is evidence that the value of a tangible or intangible asset may have been impaired. If there is evidence of impairment, the amount recoverable from the asset is estimated. In addition, the recoverable amount is estimated annually on goodwill regardless of whether there is an indication of impairment or not. The need for impairment is reviewed at the level of cash generating units, which refers to the lowest level of unit that is mainly independent of other units and whose cash f lows can be separated from other cash f lows. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in the income statement. An impairment loss recognized for goodwill will not be reversed under any circumstances.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__121-1": {
"value": "7.1 GoodwillGoodwill and impairment testing Digia\u2019s goodwill has been generated by several acquisitions. Goodwill amounted to EUR 105.5 million at the end of the 2025 fiscal year (31 December 2024: EUR 92.8 million). The goodwill of the businesses acquired in 2025 accounted for EUR 11.7 million; no business operations were acquired in 2024. Goodwill Goodwill 20252024Acquisition cost, 1 Jan 144,173 144,689Increases 11,660 \u2013 Exchange rate change 1,092 \u2013516Acquisition cost, 31 Dec156,925 144,173Accumulated amortization, 1 Jan \u201351,394 \u201351,394Accumulated depreciation and amortization, 31 Dec \u201351,394 \u201351,394Book value, 1 Jan92,779 93,295Book value, 31 Dec105,531 92,779Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.Impairment testing of assetsGoodwill impairment testing is performed at Group level, with the Group as the cash-generating unit. The table below shows the distribution of goodwill and balance sheet values of other asset items subject to testing. Impairment testing for the 2024 fiscal year was carried out using the values for 30 September 2025. Balance sheet value Specified of assets intangible subject to EUR 1,000assets Goodwill Other itemstesting, total30 Sept 2025 7,927 105,787 3,119 116,83330 Sept 2024 7,842 93,001 \u20132,904 97,939In the five-year forecast period, annual growth in net sales is expected to be 3.0 (2024: 3.0) percent and 2.0 (2.0) percent thereafter, the average operating profit to amount to 8.3 (9.5) percent and the pre-tax discount rate to be 12.6(11.9) percent. Cash f lows after the forecast period have been extrapolated using the net sales growth rate of 2.0 (2.0) percent and the operating profit margin of 8.6 (5.3) percent. The discount rate used is the average cost of capital (WACC). Impairment testing indicated a buf fer of about EUR 128 million.Sensitivity analysisManagement tests the impacts of changes in the significant estimates used in forecasts with sensitivity analyses. The most important factors in goodwill sensitivity analyses are not only the cash f low forecasts and their assumptions, but also the growth percentage of the terminal value and the discount rate used and the ef fect on goodwill. If \u201318.2 percent had been used as the growth percentage of the terminal value, instead of 2 percent, the value in use would have corresponded to the value subject to testing. If 19.3 percent had been used as the discount rate, instead of 12.6 percent, the value in use would have corresponded to the value subject to testing. If the operating margin were 2.9 percent, instead of the average of 8.3 percent, the value in use would correspond to the value subject to testing.In addition, a sensitivity analysis of net sales growth and operating profit has been carried out. According to the sensitivity analysis, goodwill requires either net sales to remain at the current level with operating profit of 4.6 percent, or a 2.0 percent growth in net sales with operating profit of 2.0 percent.Significant estimate \u2013 main assumptions used in impairment testing of goodwillManagement applies significant estimates and judgements in assessing the development of the Group\u2019s net sales and costs, the applicable tax rates, and the impact of changes in market conditions on the Group\u2019s earnings trend. The main assumptions used to calculate the recoverable amount were the operating profit in the forecast period, long-term growth over the terminal period and the discount rate used. Cash f low forecasts are based on the Group\u2019s actual result and management\u2019s best estimates of future financial performance. Cash f low forecasts include the budgeted figure for the next fiscal year and projected figures for the next five years. Growth rates are based on management\u2019s estimates of growth in future years.Operating profit data from external research institutes has also been utilized. Growth of 2.0 percent during the terminal period ref lects management\u2019s long-term expectations for Digia\u2019s business growth, taking current interest rates and the overall market situation into consideration. WACC before taxes has been used as the discount factor in these calculations. WACC considers both the expected return on equity and return on debt, calculated using the beta figures, capital structure and tax rates of comparable companies. Growth rates are based on management\u2019s estimates of growth in future years.Accounting principle \u2013 impairmentsOn the balance sheet date, it is estimated whether there is evidence that the value of a tangible or intangible asset may have been impaired. If there is evidence of impairment, the amount recoverable from the asset is estimated. In addition, the recoverable amount is estimated annually on goodwill regardless of whether there is an indication of impairment or not. The need for impairment is reviewed at the level of cash generating units, which refers to the lowest level of unit that is mainly independent of other units and whose cash f lows can be separated from other cash f lows. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in the income statement. An impairment loss recognized for goodwill will not be reversed under any circumstances.7.3 Intangible assets2025Allocated assets Other intangible Intangible assets in related to EUR 1,000 Goodwill Development costsassetsprogressacquisitions Total 2025Acquisition cost, 1 Jan 144,174 3,016 31,545 \u2013 23,101 201,836Increases 11,660 \u2013 82 6 3,582 15,331Translation dif ference 1,091 \u2013 \u2013 \u2013 276 1,367Transferred through business combinations \u2013 \u2013 21 \u2013 21Decreases \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Transfers between items \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Acquisition cost, 31 Dec156,925 3,016 31,648 6 26,959 218,555Accumulated depreciation and amortization, 1 Jan \u201351,394 \u20132,904 \u201329,128 \u2013 \u201315,983 \u201399,409Depreciation for the period \u2013 \u201372 \u2013605 \u2013 \u20133,045 \u20133,722Translation dif ference \u2013 \u2013 1 \u2013 \u201322 \u201321Accumulated depreciation and amortization, 31 Dec\u201351,394 \u20132,976 \u201329,732 \u2013 \u201319,050 \u2013103,152Book value, 1 Jan92,779 112 2,416 \u2013 7,119 102,426Book value, 31 Dec105,531 40 1,916 6 7,909 115,4032024Allocated assets Other intangible Intangible assets in related to EUR 1,000 Goodwill Development costsassetsprogressacquisitions Total 2024Acquisition cost, 1 Jan 144,689 3,016 31,456 \u2013 23,201 202,362Increases \u2013 \u2013 89 \u2013 \u2013 89Translation dif ference \u2013516 \u2013 \u2013 \u2013 \u201399 \u2013615Transferred through business combinations \u2013 \u2013 \u2013 \u2013 \u2013Decreases \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Transfers between items \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Acquisition cost, 31 Dec144,173 3,016 31,545 \u2013 23,102 201,836Accumulated depreciation and amortization, 1 Jan \u201351,394 \u20132,784 \u201328,561 \u2013 \u201312,989 \u201395,728Depreciation for the period \u2013 \u2013119 \u2013568 \u2013 \u20132,937 \u20133,624Translation dif ference \u2013 \u2013 \u2013 \u2013 \u201357 \u201357Accumulated depreciation and amortization, 31 Dec\u201351,394 \u20132,904 \u201329,128 \u2013 \u201315,983 \u201399,409Book value, 1 Jan93,295 231 2,895 \u2013 10,212 106,633Book value, 31 Dec92,779 112 2,416 \u2013 7,119 102,426Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__125-1": {
"value": "Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.Impairment testing of assetsGoodwill impairment testing is performed at Group level, with the Group as the cash-generating unit. The table below shows the distribution of goodwill and balance sheet values of other asset items subject to testing. Impairment testing for the 2024 fiscal year was carried out using the values for 30 September 2025. Balance sheet value Specified of assets intangible subject to EUR 1,000assets Goodwill Other itemstesting, total30 Sept 2025 7,927 105,787 3,119 116,83330 Sept 2024 7,842 93,001 \u20132,904 97,939In the five-year forecast period, annual growth in net sales is expected to be 3.0 (2024: 3.0) percent and 2.0 (2.0) percent thereafter, the average operating profit to amount to 8.3 (9.5) percent and the pre-tax discount rate to be 12.6(11.9) percent. Cash f lows after the forecast period have been extrapolated using the net sales growth rate of 2.0 (2.0) percent and the operating profit margin of 8.6 (5.3) percent. The discount rate used is the average cost of capital (WACC). Impairment testing indicated a buf fer of about EUR 128 million.Sensitivity analysisManagement tests the impacts of changes in the significant estimates used in forecasts with sensitivity analyses. The most important factors in goodwill sensitivity analyses are not only the cash f low forecasts and their assumptions, but also the growth percentage of the terminal value and the discount rate used and the ef fect on goodwill. If \u201318.2 percent had been used as the growth percentage of the terminal value, instead of 2 percent, the value in use would have corresponded to the value subject to testing. If 19.3 percent had been used as the discount rate, instead of 12.6 percent, the value in use would have corresponded to the value subject to testing. If the operating margin were 2.9 percent, instead of the average of 8.3 percent, the value in use would correspond to the value subject to testing.In addition, a sensitivity analysis of net sales growth and operating profit has been carried out. According to the sensitivity analysis, goodwill requires either net sales to remain at the current level with operating profit of 4.6 percent, or a 2.0 percent growth in net sales with operating profit of 2.0 percent.Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__123": {
"value": "Accounting principle \u2013 goodwillGoodwill is recognized from the acquisition as the dif ference between points 1 and 2 below:1. Sum of the following items:\u2022 The fair value of the consideration paid at the time of acquisition.\u2022 The amount of any non-controlling interest in the object of acquisition\u2022 The fair value of any previously held non-controlling interest in the object of acquisition, in the case of a phased business combination.2. The net sum of the acquisition date assets acquired and liabilities assumed.No amortization is booked on goodwill but it is tested annually for impairment. For this purpose, goodwill is allocated to cash generating units. Goodwill is recognized at the original cost from which the impairment is deducted.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__127": {
"value": "Significant estimate \u2013 main assumptions used in impairment testing of goodwillManagement applies significant estimates and judgements in assessing the development of the Group\u2019s net sales and costs, the applicable tax rates, and the impact of changes in market conditions on the Group\u2019s earnings trend. The main assumptions used to calculate the recoverable amount were the operating profit in the forecast period, long-term growth over the terminal period and the discount rate used. Cash f low forecasts are based on the Group\u2019s actual result and management\u2019s best estimates of future financial performance. Cash f low forecasts include the budgeted figure for the next fiscal year and projected figures for the next five years. Growth rates are based on management\u2019s estimates of growth in future years.Operating profit data from external research institutes has also been utilized. Growth of 2.0 percent during the terminal period ref lects management\u2019s long-term expectations for Digia\u2019s business growth, taking current interest rates and the overall market situation into consideration. WACC before taxes has been used as the discount factor in these calculations. WACC considers both the expected return on equity and return on debt, calculated using the beta figures, capital structure and tax rates of comparable companies. Growth rates are based on management\u2019s estimates of growth in future years.Accounting principle \u2013 impairmentsOn the balance sheet date, it is estimated whether there is evidence that the value of a tangible or intangible asset may have been impaired. If there is evidence of impairment, the amount recoverable from the asset is estimated. In addition, the recoverable amount is estimated annually on goodwill regardless of whether there is an indication of impairment or not. The need for impairment is reviewed at the level of cash generating units, which refers to the lowest level of unit that is mainly independent of other units and whose cash f lows can be separated from other cash f lows. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in the income statement. An impairment loss recognized for goodwill will not be reversed under any circumstances.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__128": {
"value": "7.2 Property, plant and equipment2025Right-of-use Buildings and Machinery and Other tangible EUR 1,000assetsstructures equipmentassets Total 2025Acquisition cost, 1 Jan 24,282 162 24,168 779 49,391Translation dif ference 11 \u2013 3 \u2013 14Increases 5,165 \u2013 472 98 5,735Transferred through business combinations 819 \u2013 73 10 902Decreases \u201365 \u2013 \u201327 \u2013 \u201392Acquisition cost, 31 Dec30,212 162 24,689 887 55,951Accumulated depreciation and amortization, 1 Jan \u201321,157 \u2013158 \u201323,750 \u2013736 \u201345,801Depreciation for the period \u20133,240 \u20135 \u2013235 \u201323 \u20133,503Translation dif ference \u201311 \u2013 \u20131 \u2013 \u201311Accumulated depreciation and amortization, 31 Dec\u201324,408 \u2013162 \u201323,986 \u2013759 \u201349,316Book value, 1 Jan3,124 5 419 43 3,591Book value, 31 Dec5,804 0 703 128 6,6352024Right-of-use Buildings and Machinery and Other tangible EUR 1,000assetsstructures equipmentassets Total 2024Acquisition cost, 1 Jan 22,428 162 23,999 750 47,340Translation dif ference \u201321 \u2013 \u20132 \u2013 \u201323Increases 1,969 \u2013 172 28 2,169Transferred through business combinations \u2013 \u2013 \u2013 \u2013 \u2013Decreases \u201395 \u2013 \u2013 \u2013 \u201395Acquisition cost, 31 Dec24,281 162 24,169 779 49,391Accumulated depreciation and amortization, 1 Jan \u201317,794 \u2013152 \u201323,557 \u2013724 \u201342,226Depreciation for the period \u20133,364 \u20137 \u2013193 \u201312 \u20133,576Translation dif ference 1 \u2013 \u2013 \u2013 1Accumulated depreciation and amortization, 31 Dec\u201321,157 \u2013158 \u201323,750 \u2013736 \u201345,801Book value, 1 Jan4,634 11 442 27 5,114Book value, 31 Dec3,124 5 419 43 3,591Accounting principle \u2013 property, plant and equipmentProperty, plant and equipment (PPE) are carried at cost less accumulated depreciation and impairment. Assets are depreciated over their estimated useful lives. Depreciation is not booked for land areas. Estimated useful lives are as follows:Machinery and equipment 3\u20138 yearsLeasehold improvement expenditure 3\u20135 yearsBuildings and structures 25 years The residual value and useful life of assets is reviewed on each balance sheet date and, if necessary, adjusted to ref lect any changes in expected economic value.Capital gains and losses on elimination and the transfer of property, plant and equipment are included either in other operating income or expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__130": {
"value": "Accounting principle \u2013 property, plant and equipmentProperty, plant and equipment (PPE) are carried at cost less accumulated depreciation and impairment. Assets are depreciated over their estimated useful lives. Depreciation is not booked for land areas. Estimated useful lives are as follows:Machinery and equipment 3\u20138 yearsLeasehold improvement expenditure 3\u20135 yearsBuildings and structures 25 years The residual value and useful life of assets is reviewed on each balance sheet date and, if necessary, adjusted to ref lect any changes in expected economic value.Capital gains and losses on elimination and the transfer of property, plant and equipment are included either in other operating income or expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__129": {
"value": "Accounting principle \u2013 property, plant and equipmentProperty, plant and equipment (PPE) are carried at cost less accumulated depreciation and impairment. Assets are depreciated over their estimated useful lives. Depreciation is not booked for land areas. Estimated useful lives are as follows:Machinery and equipment 3\u20138 yearsLeasehold improvement expenditure 3\u20135 yearsBuildings and structures 25 years The residual value and useful life of assets is reviewed on each balance sheet date and, if necessary, adjusted to ref lect any changes in expected economic value.Capital gains and losses on elimination and the transfer of property, plant and equipment are included either in other operating income or expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__132": {
"value": "7.3 Intangible assets2025Allocated assets Other intangible Intangible assets in related to EUR 1,000 Goodwill Development costsassetsprogressacquisitions Total 2025Acquisition cost, 1 Jan 144,174 3,016 31,545 \u2013 23,101 201,836Increases 11,660 \u2013 82 6 3,582 15,331Translation dif ference 1,091 \u2013 \u2013 \u2013 276 1,367Transferred through business combinations \u2013 \u2013 21 \u2013 21Decreases \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Transfers between items \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Acquisition cost, 31 Dec156,925 3,016 31,648 6 26,959 218,555Accumulated depreciation and amortization, 1 Jan \u201351,394 \u20132,904 \u201329,128 \u2013 \u201315,983 \u201399,409Depreciation for the period \u2013 \u201372 \u2013605 \u2013 \u20133,045 \u20133,722Translation dif ference \u2013 \u2013 1 \u2013 \u201322 \u201321Accumulated depreciation and amortization, 31 Dec\u201351,394 \u20132,976 \u201329,732 \u2013 \u201319,050 \u2013103,152Book value, 1 Jan92,779 112 2,416 \u2013 7,119 102,426Book value, 31 Dec105,531 40 1,916 6 7,909 115,4032024Allocated assets Other intangible Intangible assets in related to EUR 1,000 Goodwill Development costsassetsprogressacquisitions Total 2024Acquisition cost, 1 Jan 144,689 3,016 31,456 \u2013 23,201 202,362Increases \u2013 \u2013 89 \u2013 \u2013 89Translation dif ference \u2013516 \u2013 \u2013 \u2013 \u201399 \u2013615Transferred through business combinations \u2013 \u2013 \u2013 \u2013 \u2013Decreases \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Transfers between items \u2013 \u2013 \u2013 \u2013 \u2013 \u2013Acquisition cost, 31 Dec144,173 3,016 31,545 \u2013 23,102 201,836Accumulated depreciation and amortization, 1 Jan \u201351,394 \u20132,784 \u201328,561 \u2013 \u201312,989 \u201395,728Depreciation for the period \u2013 \u2013119 \u2013568 \u2013 \u20132,937 \u20133,624Translation dif ference \u2013 \u2013 \u2013 \u2013 \u201357 \u201357Accumulated depreciation and amortization, 31 Dec\u201351,394 \u20132,904 \u201329,128 \u2013 \u201315,983 \u201399,409Book value, 1 Jan93,295 231 2,895 \u2013 10,212 106,633Book value, 31 Dec92,779 112 2,416 \u2013 7,119 102,426Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__136": {
"value": "Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__135": {
"value": "Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__134": {
"value": "Accounting principle \u2013 intangible assetsAllocated assets related to acquisitions comprise customer agreements, product brands and technologies with a limited useful life. They are entered in the balance sheet under intangible assets and recognized as expenses in the income statement by straight-line depreciation over their useful life, which is typically 2\u20139 years.Other intangible assets comprise capitalized IT software licenses. The depreciation period of licenses is three years. Research costs are recognized as expenses. Development costs are capitalized if they fulfil the capitalization criteria for development costs. The accounting for cloud computing arrangements depends on whether the cloud-based software classifies as a software intangible asset or a service contract. Those arrangements where the Company does not have control over the underlying software are accounted for as service contracts providing the Company with the right to access the cloud provider\u2019s appli-cation software over the contract period. Such arrangements may require consideration by management. The ongoing fees to obtain access to the application software, together with related configuration or customization costs incurred, are recognized under other operating expenses when the services are received.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__140": {
"value": "7.6 Related party transactionsTwo parties are considered related if one party can exercise control or signif-icant power in decision-making associated with the other party\u2019s finances and business operations. The related parties of the Group\u2019s parent company, Digia Plc, include the following entities: \u2022 subsidiaries\u2022 members of the Board of Directors and the Group\u2019s Management Team, including the CEO (key management) \u2022 the family members of said persons, and \u2022 companies under the control of related parties.The amounts presented in the tables below correspond to the costs recog-nized as expenses in the fiscal years in question. Wages and salaries include any share-based incentive scheme benefits and fringe benefits.Remuneration paid to key management during the fiscal period, including fringe benefits, was as follows:EUR 1,000 2025 2024Salaries and other short-term employee benefits 2,239 2,179Performance bonuses 331 254Total2,570 2,433The CEO and the Group\u2019s other management are provided with pension coverage under the Finnish Employees\u2019 Pension Act (TyEL). The notice period for termination of the CEO\u2019s service contract is six months for each party. The CEO\u2019s service contract is subject to an anti- competition clause that prohibits the CEO from engaging in competing activities during the service contract and for six months after termination of the service contract. If the CEO\u2019s service contract is terminated by the company, the CEO is entitled to compensation corresponding to six months\u2019 salary in addition to the salary paid during the six-month notice period. Compensation will be paid at the end of the employment relationship This compensation will also be paid if the CEO\u2019s service contract or job description changes substantially as a result of significant corporate restructuring. The CEO is not entitled to six months\u2019 compensation if the service contract ends as a result of a serious breach of contract on the part of the CEO.The members of the Board of Directors and the CEO have received the following salaries and fees: EUR 1,000 2025 2024Ala-H\u00e4rk\u00f6nen Mart ti, until 16 May 2025 Member of the Board 25 60Elsinen Sant tu Member of the Board 63 46Chair of the Board of Ingman RobertDirectors 89 80Lepp\u00e4nen Sari Member of the Board 50 47Nieminen Henry Member of the Board 49 46Taivainen Outi Member of the Board 54 49Levoranta Timo Member of the Board 446 392Total775 719The Group\u2019s incentive schemes are described in Note 4.4 Share-based payments and in the separate report on corporate governance. Related-party transactions concerning sales totalled EUR 46 (34) thousand and consisted mainly of license charges. Sales of services to related parties are based on the Group\u2019s current prices. The Group has no related-party loans or voluntary pension arrangements.Group companies Domicile Domestic segment Share of ownership Share of votesDigia Plc Helsinki Finland Parent company Digia Finland Oy Helsinki Finland 100% 100%Most Digital AB Stockholm Sweden 100% 100%Productivity Leap Oy Joensuu Finland 100% 100%Digia Sweden AB Stockholm Sweden 100% 100%Climber AB Stockholm Sweden 100% 100%Climber Benelux B.V. Hengelo Netherlands 100% 100%Top of Minds AB Stockholm Sweden 100% 100%Savangard Sp. z o.o. Warsaw Poland 100% 100%Peoplevibe Sp. z o.o. Warsaw Poland 100% 100%Finnovative Solutions UAB Vilnius Lithuania 100% 100%Structured entity included in the consolidated financial statementsShares for the share-based incentive scheme are acquired by EAM Digia Holding Oy. The legal owner of the holding company is Evli Alexander Incentives Oy, but Digia Plc exercises control over the arrangement on a contractual basis. The holding company is included in the consolidated financial statements because the Group has control over it.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__138": {
"value": "Accounting principle \u2013 lease agreementsIFRS 16 sets out the requirements for the recognition, measurement, and disclosure of leases that have been complied with. Under the standard, the lessee shall recognize lease contracts in the balance sheet as a lease liability and related right-of-use asset. At the commencement date of the contract, the lessee recognizes a liability for its obligation to make lease payments and an asset for its right to use the leased asset. Interest expenses must be recognized for the liability in the balance sheet and depreciation for the asset. Digia leases the premises, company cars, equipment and multifunctional devices it uses. The bulk of the lease liability and right-of-use asset in the balance sheet comprises lease contracts for of fices. Digia has applied exemptions permit ted under IFRS 16 for short-term lease contracts. Such lease contracts with a term of less than 12 months have not been recog-nized in the balance sheet. In addition, Digia does not recognize an asset and liability in the balance sheet for leases of low value assets. Calculations of the right-of-use asset and corresponding lease liability are based on the company\u2019s estimate of the duration of current lease contracts and potential use of options to extend them.Lease liabilities are described in Note 6.4.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__139": {
"value": "7.5 Notes to the cash f low statement Adjustments to net profitEUR 1,000 2025 2024Depreciation, amortization and impairment 7,225 7,200Transactions that do not involve a payment transaction 318 585Financial income and expenses 1,741 1,270Taxes 3,542 3,647Other adjustment items \u201342 \u2013Total12,784 12,702",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__141": {
"value": "Group companies Domicile Domestic segment Share of ownership Share of votesDigia Plc Helsinki Finland Parent company Digia Finland Oy Helsinki Finland 100% 100%Most Digital AB Stockholm Sweden 100% 100%Productivity Leap Oy Joensuu Finland 100% 100%Digia Sweden AB Stockholm Sweden 100% 100%Climber AB Stockholm Sweden 100% 100%Climber Benelux B.V. Hengelo Netherlands 100% 100%Top of Minds AB Stockholm Sweden 100% 100%Savangard Sp. z o.o. Warsaw Poland 100% 100%Peoplevibe Sp. z o.o. Warsaw Poland 100% 100%Finnovative Solutions UAB Vilnius Lithuania 100% 100%Structured entity included in the consolidated financial statementsShares for the share-based incentive scheme are acquired by EAM Digia Holding Oy. The legal owner of the holding company is Evli Alexander Incentives Oy, but Digia Plc exercises control over the arrangement on a contractual basis. The holding company is included in the consolidated financial statements because the Group has control over it.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__142": {
"value": "7.7 Events after the balance sheet dateThere have been no major events since the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:743700QVAG6OXK5OP587",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}