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"value": "6 GROUP ACCOUNTING PRINCIPLESTo improve the readability and understandability of the consolidated financial statements, Verkkokauppa.com Oyj Group presents some of the accounting policies as part of these notes, highlighted in grey text boxes. The accounting principles repeat the standard when the Group considers it necessary to understand the applied policies. 6.1 Basic information on the CompanyVerkkokauppa.com Oyj is a Finnish public limited liability company and the parent company of the Verkkokauppa.com Group. Verkkokauppa.com Oyj\u2019s main business activity is retail trade and principal place of business is Finland. Verkkokauppa.com serves its consumer and business customers online and through four stores located in Helsinki, Pirkkala, Raisio and Oulu. The company\u2019s pick-up warehouses are located in Helsinki and Vantaa. In addition, the Group has consumer and wholesale sales in the EU and EEA. The shares are traded on the Nasdaq Helsinki stock exchange. The company\u2019s Business ID is 1456344-5 and its domicile is Helsinki, Finland. The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland. The company\u2019s Board of Directors has approved these consolidated financial statements for publication at its meeting on 12 March 2026. According to the Finnish Companies Act, shareholders have the opportunity to approve or reject the financial statements at a general meeting held after their publication. It is also possible to amend the financial statements at a general meeting. A copy of the financial statements of Verkkokauppa.com Oyj and its Group is available from the company\u2019s head office and on the investor website https://investors.verkkokauppa.com/en/reports_and_presentations6.2 Basis of preparationThese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), and the IAS and IFRS accounting standards, as well as SIC and IFRIC interpretations, in force on 31 December 2025, have been complied with. International Financial Reporting Standards refer to the standards and interpretations of those standards that have been adopted for application in the EU in accordance with the procedure laid down in EU Regulation (EC) No 1606/2002 in the Finnish Accounting Act and the regulations issued thereunder. The notes to the consolidated financial statements also comply with the requirements of Finnish accounting and corporate legislation supplementing IFRS provisions.The consolidated financial statements have been prepared based on the original acquisition costs of business transactions, unless otherwise stated in the accounting principlesThe Group financial statements are prepared in euros, which is the Group\u2019s functional and presentation currency. Business transactions denominated in foreign currency have been converted into the Group\u2019s presentation currency at the average exchange rates for period during the Group consolidation phase. Receivables and liabilities denominated in foreign currencies are converted at the exchange rates prevailing on the balance sheet date. Exchange rate differences arising from transactions related to business operations are recorded as adjustments to purchases, and exchange rate differences on cash assets are recorded as financing income and expenses.The translation differences arising from the elimination of the acquisition cost of foreign entity and the translation differences of post-acquisition profits and losses are recorded in other items of comprehensive income and presented separately in equity. The goodwill generated from the acquisition and the fair value adjustments made to the assets and liabilities of the foreign entity are treated as assets and liabilities of the relevant foreign entity in the local currency, which are converted into euros using the exchange rates at the end of the reporting period. If the foreign entity is sold as a whole or partly, the reported exchange rate differences are booked as part of the capital gain or loss of the transaction.The figures in the financial statements are presented in thousands of euros. The figures are rounded, and therefore the sum of individual figures may deviate from the aggregate amount presented.Foreign currency itemsThe Group companies\u2019 results and financial position are reported in the local currency of each legal entity. Business transactions in a foreign currency are recorded in the local currency using the exchange rate on the day of the transaction. Receivables and liabilities are converted into euros according to the exchange rate on the balance sheet date. Applied exchange rates are based on official ECB exchange rates.Exchange rate differences arising from normal business transaction related receivables and liabilities and related potential hedging are included in the operating profit. Exchange rate differences related to financial assets and liabilities and the result of the related hedging instruments are reported in the financial items on the income statement.6.3 Accounting policies requiring judgment by the management and key factors of uncertainty related to estimatesThe preparation of the Group financial statements in accordance with IFRS requires management to exercise judgment related to the selection and application of accounting policies.In addition, management must make forward-looking accounting estimates and assumptions that may affect the amounts of assets, liabilities, income and expenses recognized during the reporting period. The actuals may differ from the estimates.Management is required to make judgment-based decisions relating to the selection and application of IFRS accounting policies. This relates in particular to cases where IFRS contain alternate methods of recognition, measurement and/or presentation. Management has assessed that the management\u2019s judgment related to the application of the following accounting policies has the most significant impact on the consolidated financial statements:Segment reporting Verkkokauppa.com Oyj has one reportable segment. The management of Verkkokauppa.com Oyj has exercised judgement when it has applied the operating segments aggregation criteria to aggregate the operating segments into one reportable segment. All combined operating segments have similar economic characteristics. The main factors to the Group\u2019s business model are the strong integration of online shopping and stores, similar customer base, common support functions serving the entire business, and the volume benefits made possible by centralized business.Key factors of uncertainty related to estimatesThe estimates and assumptions are based on historical knowledge and/or other justifiable assumptions that are considered reasonable at the time of preparing the financial statements. It is possible that actual results may differ from the estimates used in the financial statements. The uncertainties and assumptions related to the estimates that may cause a significant risk of change to the carrying value of assets and liabilities relate to the following items:Business combinationsThe valuation of assets and liabilities acquired in a business combination requires management judgment when choosing the valuation techniques and the assumptions. The management believes that the estimates and assumptions used are sufficiently reasonable to determine the fair value.Measurement of leasesThe amount of the lease liabilities and the right-of-use assets to be recognized in the Group balance sheet is significantly affected by the discount rate used in calculating their present values and by the inclusion of options to extend the lease. The management of the Verkkokauppa.com Group has taken into account the Group\u2019s business model in relation to physical trading locations in an ever-changing business environment when assessing the likelihood of extension options being exercised. The management has taken into consideration the changes in the financial position of the Group when defining the risk premium of the company-specific discount rate.Measurement of inventoriesA part of the Group\u2019s balance sheet is inventories consisting of goods intended for sale. Inventories bear the risk of the recoverable amount being below cost. To assess the risk, the management of the Verkkokauppa.com Group regularly monitors the item turnover rates and compares the sale price with the inventory value. A write-down is recognized if the sale price of an item at the reporting date is lower than its cost in the balance sheet. In addition, the Group separately recognizes write-down for older items according to the inventory dates. Rebates related to inventoryThe amount and timing of inventory-related rebates are subject to uncertainty. The realization of contractual targets creates uncertainty in the amount of the purchase credit to be recognized. Management regularly assesses the amount of target purchase credits to be recognized by monitoring both actual purchase volumes and potential rebates. In case the contract period extends beyond the balance sheet date, the amount to be amortized includes management estimates.ProvisionsThe Group recognizes provisions related to the following items: product warranties and the company\u2019s extended warranty for certain product Groups. The provisions include estimates of the probability and the amount of the obligation. The management regularly assesses the amount of costs incurred based on historical actuals.Climate-related factorsThe company\u2019s management has assessed the impact of climate-related factors on the company\u2019s results, financial position, cash flows and business model. Management regularly assesses climate-related factors as part of risk management and has assessed that transition risks, such as changes in regulatory requirements and the demand environment, in particular, are key to the company\u2019s operations. Based on the current assessment, physical risks could mainly affect supply chains. In its assessment, the company\u2019s management has concluded that the factors do not have a material impact for the time being.6.4 Accounting principles for consolidated financial statementsSubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%6.5 Effects of IFRS standards that become effective during or after the financial yearNo IFRS accounting standard, IFRIC interpretation or annual improvement or amendment to IFRS accounting standards issued and effective on or after January 1, 2025 has had a material impact on the 2025 financial statements.The known IFRS accounting standards that will come into effect in the financial year 2026 or later are not expected to have a material impact on the Verkkokauppa.com Group\u2019s results or financial position.IFRS 18 Presentation of Financial Statements and Disclosures, which will come into effect in the financial year starting on 1 January 2027, will affect the presentation of the main financial statements and add a disclosure on the performance measures determined by management. IFRS 18 formalizes the structure of the income statement and makes the income statements more comparable by setting three mandatory income statement subtotals: operating profit, profit before financial items and taxes, and profit. Correspondingly, income and expenses are divided into operating, investing, and financing categories. The starting point in the indirect model of the cash flow statement must be operating profit. Verkkokauppa.com Group is currently assessing the effects of the adoption of IFRS 18. The changes are not expected to have a material impact on the financial performance or position of the company\u2019s business. The most significant change in reporting is expected to be the presentation of management performance measures presented as notes in the financial statements. The standard is expected to require only minor changes to the company\u2019s systems. The company will continue to prepare for the implementation of the standard.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__5-1": {
"value": "6 GROUP ACCOUNTING PRINCIPLESTo improve the readability and understandability of the consolidated financial statements, Verkkokauppa.com Oyj Group presents some of the accounting policies as part of these notes, highlighted in grey text boxes. The accounting principles repeat the standard when the Group considers it necessary to understand the applied policies. 6.1 Basic information on the CompanyVerkkokauppa.com Oyj is a Finnish public limited liability company and the parent company of the Verkkokauppa.com Group. Verkkokauppa.com Oyj\u2019s main business activity is retail trade and principal place of business is Finland. Verkkokauppa.com serves its consumer and business customers online and through four stores located in Helsinki, Pirkkala, Raisio and Oulu. The company\u2019s pick-up warehouses are located in Helsinki and Vantaa. In addition, the Group has consumer and wholesale sales in the EU and EEA. The shares are traded on the Nasdaq Helsinki stock exchange. The company\u2019s Business ID is 1456344-5 and its domicile is Helsinki, Finland. The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland. The company\u2019s Board of Directors has approved these consolidated financial statements for publication at its meeting on 12 March 2026. According to the Finnish Companies Act, shareholders have the opportunity to approve or reject the financial statements at a general meeting held after their publication. It is also possible to amend the financial statements at a general meeting. A copy of the financial statements of Verkkokauppa.com Oyj and its Group is available from the company\u2019s head office and on the investor website https://investors.verkkokauppa.com/en/reports_and_presentations6.2 Basis of preparationThese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), and the IAS and IFRS accounting standards, as well as SIC and IFRIC interpretations, in force on 31 December 2025, have been complied with. International Financial Reporting Standards refer to the standards and interpretations of those standards that have been adopted for application in the EU in accordance with the procedure laid down in EU Regulation (EC) No 1606/2002 in the Finnish Accounting Act and the regulations issued thereunder. The notes to the consolidated financial statements also comply with the requirements of Finnish accounting and corporate legislation supplementing IFRS provisions.The consolidated financial statements have been prepared based on the original acquisition costs of business transactions, unless otherwise stated in the accounting principlesThe Group financial statements are prepared in euros, which is the Group\u2019s functional and presentation currency. Business transactions denominated in foreign currency have been converted into the Group\u2019s presentation currency at the average exchange rates for period during the Group consolidation phase. Receivables and liabilities denominated in foreign currencies are converted at the exchange rates prevailing on the balance sheet date. Exchange rate differences arising from transactions related to business operations are recorded as adjustments to purchases, and exchange rate differences on cash assets are recorded as financing income and expenses.The translation differences arising from the elimination of the acquisition cost of foreign entity and the translation differences of post-acquisition profits and losses are recorded in other items of comprehensive income and presented separately in equity. The goodwill generated from the acquisition and the fair value adjustments made to the assets and liabilities of the foreign entity are treated as assets and liabilities of the relevant foreign entity in the local currency, which are converted into euros using the exchange rates at the end of the reporting period. If the foreign entity is sold as a whole or partly, the reported exchange rate differences are booked as part of the capital gain or loss of the transaction.The figures in the financial statements are presented in thousands of euros. The figures are rounded, and therefore the sum of individual figures may deviate from the aggregate amount presented.Foreign currency itemsThe Group companies\u2019 results and financial position are reported in the local currency of each legal entity. Business transactions in a foreign currency are recorded in the local currency using the exchange rate on the day of the transaction. Receivables and liabilities are converted into euros according to the exchange rate on the balance sheet date. Applied exchange rates are based on official ECB exchange rates.Exchange rate differences arising from normal business transaction related receivables and liabilities and related potential hedging are included in the operating profit. Exchange rate differences related to financial assets and liabilities and the result of the related hedging instruments are reported in the financial items on the income statement.6.3 Accounting policies requiring judgment by the management and key factors of uncertainty related to estimatesThe preparation of the Group financial statements in accordance with IFRS requires management to exercise judgment related to the selection and application of accounting policies.In addition, management must make forward-looking accounting estimates and assumptions that may affect the amounts of assets, liabilities, income and expenses recognized during the reporting period. The actuals may differ from the estimates.Management is required to make judgment-based decisions relating to the selection and application of IFRS accounting policies. This relates in particular to cases where IFRS contain alternate methods of recognition, measurement and/or presentation. Management has assessed that the management\u2019s judgment related to the application of the following accounting policies has the most significant impact on the consolidated financial statements:Segment reporting Verkkokauppa.com Oyj has one reportable segment. The management of Verkkokauppa.com Oyj has exercised judgement when it has applied the operating segments aggregation criteria to aggregate the operating segments into one reportable segment. All combined operating segments have similar economic characteristics. The main factors to the Group\u2019s business model are the strong integration of online shopping and stores, similar customer base, common support functions serving the entire business, and the volume benefits made possible by centralized business.Key factors of uncertainty related to estimatesThe estimates and assumptions are based on historical knowledge and/or other justifiable assumptions that are considered reasonable at the time of preparing the financial statements. It is possible that actual results may differ from the estimates used in the financial statements. The uncertainties and assumptions related to the estimates that may cause a significant risk of change to the carrying value of assets and liabilities relate to the following items:Business combinationsThe valuation of assets and liabilities acquired in a business combination requires management judgment when choosing the valuation techniques and the assumptions. The management believes that the estimates and assumptions used are sufficiently reasonable to determine the fair value.Measurement of leasesThe amount of the lease liabilities and the right-of-use assets to be recognized in the Group balance sheet is significantly affected by the discount rate used in calculating their present values and by the inclusion of options to extend the lease. The management of the Verkkokauppa.com Group has taken into account the Group\u2019s business model in relation to physical trading locations in an ever-changing business environment when assessing the likelihood of extension options being exercised. The management has taken into consideration the changes in the financial position of the Group when defining the risk premium of the company-specific discount rate.Measurement of inventoriesA part of the Group\u2019s balance sheet is inventories consisting of goods intended for sale. Inventories bear the risk of the recoverable amount being below cost. To assess the risk, the management of the Verkkokauppa.com Group regularly monitors the item turnover rates and compares the sale price with the inventory value. A write-down is recognized if the sale price of an item at the reporting date is lower than its cost in the balance sheet. In addition, the Group separately recognizes write-down for older items according to the inventory dates. Rebates related to inventoryThe amount and timing of inventory-related rebates are subject to uncertainty. The realization of contractual targets creates uncertainty in the amount of the purchase credit to be recognized. Management regularly assesses the amount of target purchase credits to be recognized by monitoring both actual purchase volumes and potential rebates. In case the contract period extends beyond the balance sheet date, the amount to be amortized includes management estimates.ProvisionsThe Group recognizes provisions related to the following items: product warranties and the company\u2019s extended warranty for certain product Groups. The provisions include estimates of the probability and the amount of the obligation. The management regularly assesses the amount of costs incurred based on historical actuals.Climate-related factorsThe company\u2019s management has assessed the impact of climate-related factors on the company\u2019s results, financial position, cash flows and business model. Management regularly assesses climate-related factors as part of risk management and has assessed that transition risks, such as changes in regulatory requirements and the demand environment, in particular, are key to the company\u2019s operations. Based on the current assessment, physical risks could mainly affect supply chains. In its assessment, the company\u2019s management has concluded that the factors do not have a material impact for the time being.6.4 Accounting principles for consolidated financial statementsSubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%6.5 Effects of IFRS standards that become effective during or after the financial yearNo IFRS accounting standard, IFRIC interpretation or annual improvement or amendment to IFRS accounting standards issued and effective on or after January 1, 2025 has had a material impact on the 2025 financial statements.The known IFRS accounting standards that will come into effect in the financial year 2026 or later are not expected to have a material impact on the Verkkokauppa.com Group\u2019s results or financial position.IFRS 18 Presentation of Financial Statements and Disclosures, which will come into effect in the financial year starting on 1 January 2027, will affect the presentation of the main financial statements and add a disclosure on the performance measures determined by management. IFRS 18 formalizes the structure of the income statement and makes the income statements more comparable by setting three mandatory income statement subtotals: operating profit, profit before financial items and taxes, and profit. Correspondingly, income and expenses are divided into operating, investing, and financing categories. The starting point in the indirect model of the cash flow statement must be operating profit. Verkkokauppa.com Group is currently assessing the effects of the adoption of IFRS 18. The changes are not expected to have a material impact on the financial performance or position of the company\u2019s business. The most significant change in reporting is expected to be the presentation of management performance measures presented as notes in the financial statements. The standard is expected to require only minor changes to the company\u2019s systems. The company will continue to prepare for the implementation of the standard.7.1 Segment reportingVerkkokauppa.com Oyj Group reports on the operating segments in a manner consistent with the internal reporting to the chief operating decision maker. The chief operating decision maker of Verkkokauppa.com Oyj Group is the CEO. The chief operating decision maker is responsible for allocating resources to operating segments andevaluating their performance.Verkkokauppa.com Oyj Group has one reporting segment. All the aggregated operating segments share similar economic characteristics. At the core of the Group\u2019s business model are the strong integration of webstore and retail stores, similar customer base, joint support functions serving the entire business as well as the volume benefits enabled by centralizized business.Due to the large number of customers and the nature of the business, sales to a single customer did not exceed 10 percent of total revenue in 2025 nor in 2024. The total revenue of the Group is mainly generated in one geographical area, Finland.7.2 Revenue from contracts with customersThe basis for revenue recognition is a customer contract. Revenue from sales contracts is recognized when the performance obligation related to the goods or services has been fulfilled and control over the goods or services has been transferred to the customer. Verkkokauppa.com Group\u2019s customers are consumers and companies.The revenue streams of the Group consist of the sale of goods and services. The product range consists of more than 60,000 products from 24 main product areas that the Group sells to consumers through its own webstore and four retail stores in Finland. The services offered for sale by the Group include installation and maintenance services, and subscriptions and visibility sales. In addition, consumer customers are offered customer financing, which was self-financed until September 2025 and since then provided by a third party.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.Verkkokauppa.com Oyj\u2019s management has exercised its judgement when it has classified customer financing income as presented in revenue and not in financial income. According to the company\u2019s management\u2019s interpretation, providing customer financing is an integral part of the company\u2019s business model. Visibility sold by Verkkokauppa.com Oyj in stores, online and in various advertising media is presented as part of revenue, as it is part of the company\u2019s business model and actual business. To the extent that the consideration received is tied to Verkkokauppa.com Oyj\u2019s purchase volume, the consideration received from visibility is presented primarily as an adjustment to purchases. Sales of products sold to customers through a store are recognized as revenue when the product is delivered, when control is transferred. If the customer has chosen delivery for the product, the sale is recognized as revenue when the customer gains control of the product. The transaction price of product sales consists of the list price of the products, the variable consideration related to the right of return, and the transportation fee in cases where the customer has chosen delivery. Regarding the right of return, the company calculates an estimate of the products that will be returned within the 32-day right of return using the expected value method and records a repayment liability and an asset related to the returned products.Verkkokauppa.com Oyj\u2019s customer agreements do not include separate performance obligations that are recognized at different times. The company\u2019s product warranties, third-year warranties and own-brand warranties do not provide additional service to the customer and a warranty provision is recorded for them. More detailed principles can be found in Note Provisions 7.24.The Group recognizes revenue from customer contracts for installation and maintenance services when the service is performed. The time to perform the services is short, and the duration of the services is usually defined in hours. The Group recognizes revenue from the sale of visibility mainly over time based on the passage of time. The time-based method of determining the degree of completion corresponds to the input. The customer receives the benefit of the visibility during the service. A receivable based on the customer contract is recognized if the visibility services invoiced is less than the revenue recognized based on the passage of time.Verkkokauppa.com Oyj offers its customers customer financing. The financing business was sold to an external operator in September 2025 and Verkkokauppa.com operates as a credit intermediary. Commission income from customer financing intermediation is treated as revenue in Verkkokauppa.com\u2019s financial statements. To the extent that Verkkokauppa.com Oyj operated as a consumer financing service provider until September 2025, the income from the financing component was recorded monthly according to the actual amount, calculated using the effective interest method.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.7.3 Other operating incomeIn other operating income, the Group presents rental income, capital gains and other income that is not directly related to the Group\u2019s ordinary business operations.Lease income is related to the sublease of right-of-use asset items. The related accounting policies are described in more detail in the note on Leases 7.15.7.5 Employee benefitsObligations related to short-term employee benefitsShort-term employee benefits include wages, including benefits in kind and annual leave pay payable within 12 months. Short-term employee benefits are recognized for work performed up to the balance sheet date under other liabilities and are measured at the amount expected to be paid when the liabilities are settled.Pension obligationsThe pension plan of Verkkokauppa.com Oyj Group is a defined contribution plan. Contributions to defined contribution pension schemes are paid to pension insurance companies, after which the company no longer has any other payment obligations. Contributions to defined contribution pension plans are recognized as an expense in the income statement for the financial year to which they relate. In the Group\u2019s subsidiaries located in Asia, pension obligations are fulfilled accordingly within the framework of the statutory pension system and no supplementary pension arrangements are in use.7.6 Remuneration of key management personnelThe key management personnel include the company\u2019s board members, CEO and members of the management team.The remuneration committee of the board prepares a reference framework for the salaries, fees and other benefits of the company\u2019s CEO and management team, and the board decides on the CEO\u2019s salaries, fees and other benefits. The Chair of the Board approves the salaries, bonuses and other benefits of the management team working under the CEO.7.10 Income taxesThe income taxes of the consolidated income statement are calculated on the basis of the taxable profit for the financial year, tax adjustments for earlier reporting periods as well changes in deferred tax liabilities and assets are recognized in the income taxes item in the income statement. The tax effect of items recognized directly in equity is respectively recognized as part of equity. The current tax charge is calculated based on taxable income at the rate fixed on the balance sheet date. The country of registration of each Group company is presented in note 6.4 Accounting principles for consolidated financial statements.7.11 Earnings per shareBasic earnings per share are calculated by dividing the result for the financial year attributable to the shareholders by the weighted average number of shares outstanding during the financial year. For the calculation of diluted earnings per share, the weighted average number of shares takes into account the dilutive effect of all potentially dilutive shares.7.12 Share-based paymentsThe Group has a share-based incentive plan that is classified as equity-based payment arrangement with a net settlement feature. The company will, on behalf of the employee, withhold an amount of shares of the share reward that will cover the taxes and tax-like payments payable in cash. The benefits granted under the plan are measured at the fair value the share of Verkkokauppa.com Oyj at the grant date and are amortized over the earning and commitment periods. The expense is presented in the employee benefit expenses. For equity-settled share-based payment arrangements, an increase corresponding to the expense entry in the income statement is recognized in equity.7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing. Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.7.14 Tangible assetsThe tangible assets of Verkkokauppa.com Oyj Group include land, servers, other office and warehouse equipment and devices, as well as basic improvements to rental premises. Tangible assets have been valued in the balance sheet at the original cost less depreciation and impairment. Tangible assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into use. Real estate is not subject to depreciation. The estimated useful lives of tangible assets are as follows: Machinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsThe residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. Normal maintenance and repair costs are recognized in the income statement as an expense at the time they are incurred. Significant improvements or additional investments are capitalized as part of the cost of the asset and amortized over the remaining useful life of the capital asset if it is probable that future economic benefits associated with the asset will flow to the company. Gains on sales from the write-offs and disposals of tangible assets are presented in other operating income in the income statement, and losses in other operating expenses in the income statement. The Group has no interest expenses related to the acquisition of assets that would have been capitalized as part of the cost of acquisition.The same principles apply to the assessment of impairment as for intangible assets. The principles are described as part of the notes on intangible assets.7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options. Measurement of right-of-use assetsThe right-of-use asset is measured at cost at the commencement date of the lease. The cost comprises the initial amount of the lease liability at the commencement date, the lease payments less the incentives received under the lease, the initial direct costs and any costs of restoration.The company has not recognized the initial direct costs in its leases. The amounts of restoration costs are estimated to be immaterial given the nature of the business and no provision has been recognized for them. The company measures the right-of-use assets in accordance with the acquisition cost model. Under the acquisition cost model, a right-of-use asset is measured at cost less accumulated depreciation and adjusted for the remeasurement of the lease liability. The right-of-use assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into service In case the lease term is shorter than the useful life, depreciations are done over the lease term. The estimated depreciation periods are as follows: Machinery and equipment 4\u20137 yearsReal estate and premises 2\u201315 yearsSubleasesThe company has short-term sublease agreements, which are recognized as income on a straight-line basis over the lease term. Lease income is presented in other operating income in the income statement. These sublease agreements are not material.7.16 Deferred tax assets and liabilitiesThe deferred tax is calculated from the temporary differences between the carrying amount and the tax base, using either the tax rate in force at the balance sheet date or a known tax rate that will come into force at a later date. A deferred tax asset is recognized only to the extent that it is probable that future taxable profit will be available against which the temporary difference can be utilized.7.17 Trade receivables and other receivablesTrade receivables are receivables arising from goods or services sold to customers in the ordinary course of business. Other receivables are contract assets, other accrued income and financial assets with fixed or determinable payments that are not quoted in an active market. Trade receivables and other receivables are classified as current assets if customer payment in respect of them is expected within one year. Otherwise, they are presented as non-current assets. Following the sale of the consumer finance business in September 2025 and the sale of B2B accounts receivable starting in December 2024, the Company\u2019s trade receivables have decreased significantly. The principles relating to impairment are explained in the note on Financial risk management.7.22.37.18 InventoryThe Group\u2019s inventory consists of finished goods for sale, in-store demonstration equipment and serviced products. Inventories are valued at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and selling expenses. The cost of inventory is determined using the first-in, first-out (FIFO) method. The cost includes direct costs incurred in connection with the acquisition, net of rebates. The inventory turn and the possible reduction of the net realizable value below cost are regularly assessed and, if necessary, a write-down of inventories is recorded. In addition, the Group separately recognizes a write-down for older items according to the inventory dates.7.19 Cash and cash equivalentsCash and cash equivalents consist of cash assets and balances on bank accounts. Cash and cash equivalents belong to the category of financial assets measured at amortized cost. Cash and cash equivalents are held in Nordic banks with good credit ratings and are not considered to be at risk of impairment.7. 20 EquityTreasury sharesThe acquisition of treasury shares, together with the related costs, is presented as a deduction of equity. Dividend distributionThe dividend proposed by the Board of Directors to the Annual General Meeting is recorded based on the decision of the Annual General Meeting.7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.7.24 ProvisionsA provision is recognized when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision represents the best estimate of the management with regard to the expenditure required to settle the obligation at the end of the reporting period. At each balance sheet date, the management assesses the amount of the provisions and updates them to reflect the best estimate at the balance sheet date. Changes in provisions are recognized in the income statement in the same line item where the original provision was recognized. Provisions have not been discounted due to the minor effect of such discounting.The provisions recognized by the Group relate to product warranties for the company\u2019s own products and additional warranties granted by the company for certain product Groups.A warranty reserve is recognized at the time of sale of a product based on management\u2019s estimate of the product degradation rate, which is based on historical experience. A provision for expected credit losses is recognized based on historical actuals.Fair value reserveThe fair value reserve is a fund that is based on equity investments measured at fair value.Foreign exchange rate riskForeign exchange rate risk means the uncertainty of cash flows, profit and balance sheet resulting from changes in foreign exchange rates.The guarantees are related to rental, customs guarantees and letters of credit. Other commitments and contingent liabilities relate to residual value and rental liabilities.",
"dimensions": {
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Verkkokauppa.com Oyj",
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"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
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"value": "Verkkokauppa.com Oyj",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s8__6__7": {
"value": "Verkkokauppa.com Oyj",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s8__6__11": {
"value": "Oyj",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__6__10": {
"value": "com Oyj\u2019s main business activity is retail trade and principal place",
"dimensions": {
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"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "The company\u2019s Business ID is 1456344-5 and its domicile is Helsinki, Finland. The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland.",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__13": {
"value": "The company\u2019s Business ID is 1456344-5 and its domicile is Helsinki, Finland. The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland.",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__12": {
"value": "The company\u2019s Business ID is 1456344-5 and its domicile is Helsinki, Finland. The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland.",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__15": {
"value": "The registered address of the company\u2019s head office is Tyynenmerenkatu 11, 00220 Helsinki, Finland.",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__16": {
"value": "The company\u2019s Board of Directors has approved these consolidated financial statements for publication at its meeting on 12 March 2026. According to the Finnish Companies Act, shareholders have the opportunity to approve or reject the financial statements at a general meeting held after their publication. It is also possible to amend the financial statements at a general meeting.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__18": {
"value": "6.2 Basis of preparationThese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), and the IAS and IFRS accounting standards, as well as SIC and IFRIC interpretations, in force on 31 December 2025, have been complied with. International Financial Reporting Standards refer to the standards and interpretations of those standards that have been adopted for application in the EU in accordance with the procedure laid down in EU Regulation (EC) No 1606/2002 in the Finnish Accounting Act and the regulations issued thereunder.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__17": {
"value": "6.2 Basis of preparationThese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS), and the IAS and IFRS accounting standards, as well as SIC and IFRIC interpretations, in force on 31 December 2025, have been complied with. International Financial Reporting Standards refer to the standards and interpretations of those standards that have been adopted for application in the EU in accordance with the procedure laid down in EU Regulation (EC) No 1606/2002 in the Finnish Accounting Act and the regulations issued thereunder. The notes to the consolidated financial statements also comply with the requirements of Finnish accounting and corporate legislation supplementing IFRS provisions.The consolidated financial statements have been prepared based on the original acquisition costs of business transactions, unless otherwise stated in the accounting principlesThe Group financial statements are prepared in euros, which is the Group\u2019s functional and presentation currency. Business transactions denominated in foreign currency have been converted into the Group\u2019s presentation currency at the average exchange rates for period during the Group consolidation phase. Receivables and liabilities denominated in foreign currencies are converted at the exchange rates prevailing on the balance sheet date. Exchange rate differences arising from transactions related to business operations are recorded as adjustments to purchases, and exchange rate differences on cash assets are recorded as financing income and expenses.The translation differences arising from the elimination of the acquisition cost of foreign entity and the translation differences of post-acquisition profits and losses are recorded in other items of comprehensive income and presented separately in equity. The goodwill generated from the acquisition and the fair value adjustments made to the assets and liabilities of the foreign entity are treated as assets and liabilities of the relevant foreign entity in the local currency, which are converted into euros using the exchange rates at the end of the reporting period. If the foreign entity is sold as a whole or partly, the reported exchange rate differences are booked as part of the capital gain or loss of the transaction.The figures in the financial statements are presented in thousands of euros. The figures are rounded, and therefore the sum of individual figures may deviate from the aggregate amount presented.Foreign currency itemsThe Group companies\u2019 results and financial position are reported in the local currency of each legal entity. Business transactions in a foreign currency are recorded in the local currency using the exchange rate on the day of the transaction. Receivables and liabilities are converted into euros according to the exchange rate on the balance sheet date. Applied exchange rates are based on official ECB exchange rates.Exchange rate differences arising from normal business transaction related receivables and liabilities and related potential hedging are included in the operating profit. Exchange rate differences related to financial assets and liabilities and the result of the related hedging instruments are reported in the financial items on the income statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__19-1": {
"value": "The Group financial statements are prepared in euros, which is the Group\u2019s functional and presentation currency. Business transactions denominated in foreign currency have been converted into the Group\u2019s presentation currency at the average exchange rates for period during the Group consolidation phase. Receivables and liabilities denominated in foreign currencies are converted at the exchange rates prevailing on the balance sheet date. Exchange rate differences arising from transactions related to business operations are recorded as adjustments to purchases, and exchange rate differences on cash assets are recorded as financing income and expenses.The translation differences arising from the elimination of the acquisition cost of foreign entity and the translation differences of post-acquisition profits and losses are recorded in other items of comprehensive income and presented separately in equity. The goodwill generated from the acquisition and the fair value adjustments made to the assets and liabilities of the foreign entity are treated as assets and liabilities of the relevant foreign entity in the local currency, which are converted into euros using the exchange rates at the end of the reporting period. If the foreign entity is sold as a whole or partly, the reported exchange rate differences are booked as part of the capital gain or loss of the transaction.The figures in the financial statements are presented in thousands of euros. The figures are rounded, and therefore the sum of individual figures may deviate from the aggregate amount presented.Foreign currency itemsThe Group companies\u2019 results and financial position are reported in the local currency of each legal entity. Business transactions in a foreign currency are recorded in the local currency using the exchange rate on the day of the transaction. Receivables and liabilities are converted into euros according to the exchange rate on the balance sheet date. Applied exchange rates are based on official ECB exchange rates.Exchange rate differences arising from normal business transaction related receivables and liabilities and related potential hedging are included in the operating profit. Exchange rate differences related to financial assets and liabilities and the result of the related hedging instruments are reported in the financial items on the income statement.Foreign exchange rate riskForeign exchange rate risk means the uncertainty of cash flows, profit and balance sheet resulting from changes in foreign exchange rates.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "Foreign currency itemsThe Group companies\u2019 results and financial position are reported in the local currency of each legal entity. Business transactions in a foreign currency are recorded in the local currency using the exchange rate on the day of the transaction. Receivables and liabilities are converted into euros according to the exchange rate on the balance sheet date. Applied exchange rates are based on official ECB exchange rates.Exchange rate differences arising from normal business transaction related receivables and liabilities and related potential hedging are included in the operating profit. Exchange rate differences related to financial assets and liabilities and the result of the related hedging instruments are reported in the financial items on the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__22-1": {
"value": "6.3 Accounting policies requiring judgment by the management and key factors of uncertainty related to estimatesThe preparation of the Group financial statements in accordance with IFRS requires management to exercise judgment related to the selection and application of accounting policies.In addition, management must make forward-looking accounting estimates and assumptions that may affect the amounts of assets, liabilities, income and expenses recognized during the reporting period. The actuals may differ from the estimates.Management is required to make judgment-based decisions relating to the selection and application of IFRS accounting policies. This relates in particular to cases where IFRS contain alternate methods of recognition, measurement and/or presentation. Management has assessed that the management\u2019s judgment related to the application of the following accounting policies has the most significant impact on the consolidated financial statements:Segment reporting Verkkokauppa.com Oyj has one reportable segment. The management of Verkkokauppa.com Oyj has exercised judgement when it has applied the operating segments aggregation criteria to aggregate the operating segments into one reportable segment. All combined operating segments have similar economic characteristics. The main factors to the Group\u2019s business model are the strong integration of online shopping and stores, similar customer base, common support functions serving the entire business, and the volume benefits made possible by centralized business.Key factors of uncertainty related to estimatesThe estimates and assumptions are based on historical knowledge and/or other justifiable assumptions that are considered reasonable at the time of preparing the financial statements. It is possible that actual results may differ from the estimates used in the financial statements. The uncertainties and assumptions related to the estimates that may cause a significant risk of change to the carrying value of assets and liabilities relate to the following items:Business combinationsThe valuation of assets and liabilities acquired in a business combination requires management judgment when choosing the valuation techniques and the assumptions. The management believes that the estimates and assumptions used are sufficiently reasonable to determine the fair value.Measurement of leasesThe amount of the lease liabilities and the right-of-use assets to be recognized in the Group balance sheet is significantly affected by the discount rate used in calculating their present values and by the inclusion of options to extend the lease. The management of the Verkkokauppa.com Group has taken into account the Group\u2019s business model in relation to physical trading locations in an ever-changing business environment when assessing the likelihood of extension options being exercised. The management has taken into consideration the changes in the financial position of the Group when defining the risk premium of the company-specific discount rate.Measurement of inventoriesA part of the Group\u2019s balance sheet is inventories consisting of goods intended for sale. Inventories bear the risk of the recoverable amount being below cost. To assess the risk, the management of the Verkkokauppa.com Group regularly monitors the item turnover rates and compares the sale price with the inventory value. A write-down is recognized if the sale price of an item at the reporting date is lower than its cost in the balance sheet. In addition, the Group separately recognizes write-down for older items according to the inventory dates. Rebates related to inventoryThe amount and timing of inventory-related rebates are subject to uncertainty. The realization of contractual targets creates uncertainty in the amount of the purchase credit to be recognized. Management regularly assesses the amount of target purchase credits to be recognized by monitoring both actual purchase volumes and potential rebates. In case the contract period extends beyond the balance sheet date, the amount to be amortized includes management estimates.ProvisionsThe Group recognizes provisions related to the following items: product warranties and the company\u2019s extended warranty for certain product Groups. The provisions include estimates of the probability and the amount of the obligation. The management regularly assesses the amount of costs incurred based on historical actuals.Climate-related factorsThe company\u2019s management has assessed the impact of climate-related factors on the company\u2019s results, financial position, cash flows and business model. Management regularly assesses climate-related factors as part of risk management and has assessed that transition risks, such as changes in regulatory requirements and the demand environment, in particular, are key to the company\u2019s operations. Based on the current assessment, physical risks could mainly affect supply chains. In its assessment, the company\u2019s management has concluded that the factors do not have a material impact for the time being.Key accounting estimates and assumptionsIn testing the Group\u2019s goodwill, the recoverable amount is based on the value in use (present value), which is determined by discounting the estimated future net cash flows at the time of review. Assumptions about the growth of cash flows and the improvement of profitability describe the management\u2019s perception of the development of sales and costs in the forecast period. The weighted average cost of capital (WACC) calculated for Verkkokauppa.com before taxes has been used as the discount rate for the amount to be collected. The components of the yield requirement are e.g. risk-free rate, equity beta and market risk premium.3-year average Residual valueUsed discount rate8.8%8.8%Average revenue growth assumption5.2%2.0%Average operating result % assumption4.2%5.1%Based on a sensitivity analysis, Verkkokauppa.com\u2019s management has assessed that no reasonably possible change in the key assumptions of the impairment testing would have led to an impairment of goodwill.",
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"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "6.4 Accounting principles for consolidated financial statementsSubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "SubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "SubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "SubsidiariesThe Group\u2019s subsidiaries are all companies in which the Group has control. Control arises when the Group has more than half of the subsidiary\u2019s voting power, or otherwise has control over the subsidiary. The Group has control over the company if, by being part of it, it is exposed to its variable return or is entitled to its variable return and is able to influence this return by using its power to direct the company\u2019s operations. Subsidiaries are fully consolidated from the day on which the Group obtains control.Mutual share ownership is eliminated using the acquisition method. The acquisition cost is based on the fair value of the acquired assets at the time of acquisition, the issued equity instruments and the liabilities that were incurred or accepted at the time of the transaction. The identifiable assets, liabilities and contingent liabilities of the acquisition target are valued at the fair value at the time of acquisition, from which the share of non-controlling owners has not been deducted. Acquisition-related costs are expensed in the year in which they are incurred. Intra-Group business transactions, balances, and unrealized profits from business transactions between Group companies are eliminated. The financial statements of the subsidiaries have been adjusted, if necessary, to reflect the accounting principles of financial statement preparation followed in the Group.The table below shows the parent company and the subsidiaries belonging to the Group as of 31 December 2025. All subsidiaries are 100% owned and there are no minority shareholders. The ownership interest corresponds to the Group\u2019s voting rights. The country of registration of the companies is also their main area of operation. Verkkokauppa.com company structureOwnership of shares % Country31 Dec 2025Parent company Verkkokauppa.com OyjFinlandSubsidiaries e-ville.com distribution OyFinland100%Arc Distribution OyFinland100%Digi Electronics LtdHong Kong100%Digital Trading (shenzhen) Co. LtdChina100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "7.1 Segment reportingVerkkokauppa.com Oyj Group reports on the operating segments in a manner consistent with the internal reporting to the chief operating decision maker. The chief operating decision maker of Verkkokauppa.com Oyj Group is the CEO. The chief operating decision maker is responsible for allocating resources to operating segments andevaluating their performance.Verkkokauppa.com Oyj Group has one reporting segment. All the aggregated operating segments share similar economic characteristics. At the core of the Group\u2019s business model are the strong integration of webstore and retail stores, similar customer base, joint support functions serving the entire business as well as the volume benefits enabled by centralizized business.Due to the large number of customers and the nature of the business, sales to a single customer did not exceed 10 percent of total revenue in 2025 nor in 2024. The total revenue of the Group is mainly generated in one geographical area, Finland.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__30-1": {
"value": "7.2 Revenue from contracts with customersThe basis for revenue recognition is a customer contract. Revenue from sales contracts is recognized when the performance obligation related to the goods or services has been fulfilled and control over the goods or services has been transferred to the customer. Verkkokauppa.com Group\u2019s customers are consumers and companies.The revenue streams of the Group consist of the sale of goods and services. The product range consists of more than 60,000 products from 24 main product areas that the Group sells to consumers through its own webstore and four retail stores in Finland. The services offered for sale by the Group include installation and maintenance services, and subscriptions and visibility sales. In addition, consumer customers are offered customer financing, which was self-financed until September 2025 and since then provided by a third party.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.Verkkokauppa.com Oyj\u2019s management has exercised its judgement when it has classified customer financing income as presented in revenue and not in financial income. According to the company\u2019s management\u2019s interpretation, providing customer financing is an integral part of the company\u2019s business model. Visibility sold by Verkkokauppa.com Oyj in stores, online and in various advertising media is presented as part of revenue, as it is part of the company\u2019s business model and actual business. To the extent that the consideration received is tied to Verkkokauppa.com Oyj\u2019s purchase volume, the consideration received from visibility is presented primarily as an adjustment to purchases. Sales of products sold to customers through a store are recognized as revenue when the product is delivered, when control is transferred. If the customer has chosen delivery for the product, the sale is recognized as revenue when the customer gains control of the product. The transaction price of product sales consists of the list price of the products, the variable consideration related to the right of return, and the transportation fee in cases where the customer has chosen delivery. Regarding the right of return, the company calculates an estimate of the products that will be returned within the 32-day right of return using the expected value method and records a repayment liability and an asset related to the returned products.Verkkokauppa.com Oyj\u2019s customer agreements do not include separate performance obligations that are recognized at different times. The company\u2019s product warranties, third-year warranties and own-brand warranties do not provide additional service to the customer and a warranty provision is recorded for them. More detailed principles can be found in Note Provisions 7.24.The Group recognizes revenue from customer contracts for installation and maintenance services when the service is performed. The time to perform the services is short, and the duration of the services is usually defined in hours. The Group recognizes revenue from the sale of visibility mainly over time based on the passage of time. The time-based method of determining the degree of completion corresponds to the input. The customer receives the benefit of the visibility during the service. A receivable based on the customer contract is recognized if the visibility services invoiced is less than the revenue recognized based on the passage of time.Verkkokauppa.com Oyj offers its customers customer financing. The financing business was sold to an external operator in September 2025 and Verkkokauppa.com operates as a credit intermediary. Commission income from customer financing intermediation is treated as revenue in Verkkokauppa.com\u2019s financial statements. To the extent that Verkkokauppa.com Oyj operated as a consumer financing service provider until September 2025, the income from the financing component was recorded monthly according to the actual amount, calculated using the effective interest method.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__29-1": {
"value": "7.2 Revenue from contracts with customersThe basis for revenue recognition is a customer contract. Revenue from sales contracts is recognized when the performance obligation related to the goods or services has been fulfilled and control over the goods or services has been transferred to the customer. Verkkokauppa.com Group\u2019s customers are consumers and companies.The revenue streams of the Group consist of the sale of goods and services. The product range consists of more than 60,000 products from 24 main product areas that the Group sells to consumers through its own webstore and four retail stores in Finland. The services offered for sale by the Group include installation and maintenance services, and subscriptions and visibility sales. In addition, consumer customers are offered customer financing, which was self-financed until September 2025 and since then provided by a third party.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.Verkkokauppa.com Oyj\u2019s management has exercised its judgement when it has classified customer financing income as presented in revenue and not in financial income. According to the company\u2019s management\u2019s interpretation, providing customer financing is an integral part of the company\u2019s business model. Visibility sold by Verkkokauppa.com Oyj in stores, online and in various advertising media is presented as part of revenue, as it is part of the company\u2019s business model and actual business. To the extent that the consideration received is tied to Verkkokauppa.com Oyj\u2019s purchase volume, the consideration received from visibility is presented primarily as an adjustment to purchases. Sales of products sold to customers through a store are recognized as revenue when the product is delivered, when control is transferred. If the customer has chosen delivery for the product, the sale is recognized as revenue when the customer gains control of the product. The transaction price of product sales consists of the list price of the products, the variable consideration related to the right of return, and the transportation fee in cases where the customer has chosen delivery. Regarding the right of return, the company calculates an estimate of the products that will be returned within the 32-day right of return using the expected value method and records a repayment liability and an asset related to the returned products.Verkkokauppa.com Oyj\u2019s customer agreements do not include separate performance obligations that are recognized at different times. The company\u2019s product warranties, third-year warranties and own-brand warranties do not provide additional service to the customer and a warranty provision is recorded for them. More detailed principles can be found in Note Provisions 7.24.The Group recognizes revenue from customer contracts for installation and maintenance services when the service is performed. The time to perform the services is short, and the duration of the services is usually defined in hours. The Group recognizes revenue from the sale of visibility mainly over time based on the passage of time. The time-based method of determining the degree of completion corresponds to the input. The customer receives the benefit of the visibility during the service. A receivable based on the customer contract is recognized if the visibility services invoiced is less than the revenue recognized based on the passage of time.Verkkokauppa.com Oyj offers its customers customer financing. The financing business was sold to an external operator in September 2025 and Verkkokauppa.com operates as a credit intermediary. Commission income from customer financing intermediation is treated as revenue in Verkkokauppa.com\u2019s financial statements. To the extent that Verkkokauppa.com Oyj operated as a consumer financing service provider until September 2025, the income from the financing component was recorded monthly according to the actual amount, calculated using the effective interest method.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__28-1": {
"value": "7.2 Revenue from contracts with customersThe basis for revenue recognition is a customer contract. Revenue from sales contracts is recognized when the performance obligation related to the goods or services has been fulfilled and control over the goods or services has been transferred to the customer. Verkkokauppa.com Group\u2019s customers are consumers and companies.The revenue streams of the Group consist of the sale of goods and services. The product range consists of more than 60,000 products from 24 main product areas that the Group sells to consumers through its own webstore and four retail stores in Finland. The services offered for sale by the Group include installation and maintenance services, and subscriptions and visibility sales. In addition, consumer customers are offered customer financing, which was self-financed until September 2025 and since then provided by a third party.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.Verkkokauppa.com Oyj\u2019s management has exercised its judgement when it has classified customer financing income as presented in revenue and not in financial income. According to the company\u2019s management\u2019s interpretation, providing customer financing is an integral part of the company\u2019s business model. Visibility sold by Verkkokauppa.com Oyj in stores, online and in various advertising media is presented as part of revenue, as it is part of the company\u2019s business model and actual business. To the extent that the consideration received is tied to Verkkokauppa.com Oyj\u2019s purchase volume, the consideration received from visibility is presented primarily as an adjustment to purchases. Sales of products sold to customers through a store are recognized as revenue when the product is delivered, when control is transferred. If the customer has chosen delivery for the product, the sale is recognized as revenue when the customer gains control of the product. The transaction price of product sales consists of the list price of the products, the variable consideration related to the right of return, and the transportation fee in cases where the customer has chosen delivery. Regarding the right of return, the company calculates an estimate of the products that will be returned within the 32-day right of return using the expected value method and records a repayment liability and an asset related to the returned products.Verkkokauppa.com Oyj\u2019s customer agreements do not include separate performance obligations that are recognized at different times. The company\u2019s product warranties, third-year warranties and own-brand warranties do not provide additional service to the customer and a warranty provision is recorded for them. More detailed principles can be found in Note Provisions 7.24.The Group recognizes revenue from customer contracts for installation and maintenance services when the service is performed. The time to perform the services is short, and the duration of the services is usually defined in hours. The Group recognizes revenue from the sale of visibility mainly over time based on the passage of time. The time-based method of determining the degree of completion corresponds to the input. The customer receives the benefit of the visibility during the service. A receivable based on the customer contract is recognized if the visibility services invoiced is less than the revenue recognized based on the passage of time.Verkkokauppa.com Oyj offers its customers customer financing. The financing business was sold to an external operator in September 2025 and Verkkokauppa.com operates as a credit intermediary. Commission income from customer financing intermediation is treated as revenue in Verkkokauppa.com\u2019s financial statements. To the extent that Verkkokauppa.com Oyj operated as a consumer financing service provider until September 2025, the income from the financing component was recorded monthly according to the actual amount, calculated using the effective interest method.Verkkokauppa.com Oyj Group presents in its net sales the sales revenue from customer contracts, net of indirect taxes. Verkkokauppa.com Oyj Group is the principal for the products and services it sells, except for subscriptions sold on behalf of telecommunications operators, in which case Verkkokauppa.com acts as agent and presents the commission portion in the revenue. For consumer financing provided by external parties, commission income is presented in revenue.7.3 Other operating incomeIn other operating income, the Group presents rental income, capital gains and other income that is not directly related to the Group\u2019s ordinary business operations.Lease income is related to the sublease of right-of-use asset items. The related accounting policies are described in more detail in the note on Leases 7.15.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "Disaggregation of revenueThe Group\u2019s revenue consists of revenue from customer contracts. Other types of income are specified in the notes on Other operating income 7.3 and Finance income and costs 7.9. The Group\u2019s turnover is mostly generated in its functional currency euro from its one main market area Finland.Timing of satisfying performance obligationsRevenue recognized at one point in time relates to the sale of goods. For services, the company mainly recognizes revenue over time.EUR thousand 2025 2024At a point in time 521,925463,645Over time 4,5644,184Revenue, total 526,489 467,829Revenue by external customer location EUR thousand 2025 2024Finland 481,080437,708EU 37,7 1828,889Rest of the world 7,6911 ,233Revenue by external customer location 526,489 467,829Revenue by sales channelEUR thousand 2025 2024Customer segmentsConsumers 360,012 325,750 Business customers 166,477 142,079 Sales channelsWeb store 366,509 308,151 Store 160,020 159,679 Product categoriesCore categories (CE) 436,059 377,881 Other 90,428 89,949 Own brands 35,200 30,955 Visits to websites, (in the millions) 83 74 Income recognized from customer financingThe Group presents all income from customer financing as part of revenue.The following table shows the income from company-funded customer financing recognized during the financial year, broken down into interest income recognized using the effective interest rate method and other income. Other income consists of other fees. The self-financed customer financing business was sold in the 2025 financial year, so income will no longer accrue in the 2026 financial year. Commission income from the intermediation of consumer credit services is recognized as revenue.EUR thousand 2025 2024Interest income recognized using effective 3,748 4,964interest rate methodOther income from company-financed customer 2,006 2,788financingIncome from customer financing, total5,754 7,752On 4 September 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley, for a final sales price of EUR 32.6 million. The transaction resulted in a non-recurring gain on the disposal, increasing operating result (EBIT) by EUR 3.2 million. Verkkokauppa.com also signed a long-term partnership agreement with Walley to provide consumer financing to its customers, supporting the company\u2019s growth and long-term objectives. Under this arrangement, Verkkokauppa.com earns commissions on consumer credit intermediation.Contract assets and liabilitiesEUR thousand 2025 2024Contract assets 2,325 1,980Contract advances received 3,053 4,040Contract liabilities 1,672 2,217Assets based on contracts are related to services that have not been invoiced, but have already been produced at the time of closing the accounts, as well as an asset related to the right of return. Contractual assets related to services already provided are transferred to accounts receivable when invoiced. The billing interval depends on the customer agreement. The average billing interval is three months. Advances based on agreements include paid undelivered products and refunds to customer accounts. During the accounting period 158,369 thousand euros (155,471) has been generated to profit and loss from advances.Contract liabilities include the gift card liability and the repayment liability related to the right of return. Gift cards sold to customers are valid for one year from the date of purchase. Unredeemed gift cards are recognized as revenue when they expire. Verkkokauppa.com offers a 32-day right of return. The refund liability linked to the right of return is canceled at the end of the refund period. Contract liabilities have decreased in respect of refund liability due to a reduction in the relative amount of repayments.During the financial year 2025, the amount recognized as revenue at the beginning of the period, included in the contract liabilities, was EUR 1,624 thousand (694).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "Disaggregation of revenueThe Group\u2019s revenue consists of revenue from customer contracts. Other types of income are specified in the notes on Other operating income 7.3 and Finance income and costs 7.9. The Group\u2019s turnover is mostly generated in its functional currency euro from its one main market area Finland.Timing of satisfying performance obligationsRevenue recognized at one point in time relates to the sale of goods. For services, the company mainly recognizes revenue over time.EUR thousand 2025 2024At a point in time 521,925463,645Over time 4,5644,184Revenue, total 526,489 467,829Revenue by external customer location EUR thousand 2025 2024Finland 481,080437,708EU 37,7 1828,889Rest of the world 7,6911 ,233Revenue by external customer location 526,489 467,829Revenue by sales channelEUR thousand 2025 2024Customer segmentsConsumers 360,012 325,750 Business customers 166,477 142,079 Sales channelsWeb store 366,509 308,151 Store 160,020 159,679 Product categoriesCore categories (CE) 436,059 377,881 Other 90,428 89,949 Own brands 35,200 30,955 Visits to websites, (in the millions) 83 74 Income recognized from customer financingThe Group presents all income from customer financing as part of revenue.The following table shows the income from company-funded customer financing recognized during the financial year, broken down into interest income recognized using the effective interest rate method and other income. Other income consists of other fees. The self-financed customer financing business was sold in the 2025 financial year, so income will no longer accrue in the 2026 financial year. Commission income from the intermediation of consumer credit services is recognized as revenue.EUR thousand 2025 2024Interest income recognized using effective 3,748 4,964interest rate methodOther income from company-financed customer 2,006 2,788financingIncome from customer financing, total5,754 7,752On 4 September 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley, for a final sales price of EUR 32.6 million. The transaction resulted in a non-recurring gain on the disposal, increasing operating result (EBIT) by EUR 3.2 million. Verkkokauppa.com also signed a long-term partnership agreement with Walley to provide consumer financing to its customers, supporting the company\u2019s growth and long-term objectives. Under this arrangement, Verkkokauppa.com earns commissions on consumer credit intermediation.Contract assets and liabilitiesEUR thousand 2025 2024Contract assets 2,325 1,980Contract advances received 3,053 4,040Contract liabilities 1,672 2,217Assets based on contracts are related to services that have not been invoiced, but have already been produced at the time of closing the accounts, as well as an asset related to the right of return. Contractual assets related to services already provided are transferred to accounts receivable when invoiced. The billing interval depends on the customer agreement. The average billing interval is three months. Advances based on agreements include paid undelivered products and refunds to customer accounts. During the accounting period 158,369 thousand euros (155,471) has been generated to profit and loss from advances.Contract liabilities include the gift card liability and the repayment liability related to the right of return. Gift cards sold to customers are valid for one year from the date of purchase. Unredeemed gift cards are recognized as revenue when they expire. Verkkokauppa.com offers a 32-day right of return. The refund liability linked to the right of return is canceled at the end of the refund period. Contract liabilities have decreased in respect of refund liability due to a reduction in the relative amount of repayments.During the financial year 2025, the amount recognized as revenue at the beginning of the period, included in the contract liabilities, was EUR 1,624 thousand (694).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "Disaggregation of revenueThe Group\u2019s revenue consists of revenue from customer contracts. Other types of income are specified in the notes on Other operating income 7.3 and Finance income and costs 7.9. The Group\u2019s turnover is mostly generated in its functional currency euro from its one main market area Finland.Timing of satisfying performance obligationsRevenue recognized at one point in time relates to the sale of goods. For services, the company mainly recognizes revenue over time.EUR thousand 2025 2024At a point in time 521,925463,645Over time 4,5644,184Revenue, total 526,489 467,829Revenue by external customer location EUR thousand 2025 2024Finland 481,080437,708EU 37,7 1828,889Rest of the world 7,6911 ,233Revenue by external customer location 526,489 467,829Revenue by sales channelEUR thousand 2025 2024Customer segmentsConsumers 360,012 325,750 Business customers 166,477 142,079 Sales channelsWeb store 366,509 308,151 Store 160,020 159,679 Product categoriesCore categories (CE) 436,059 377,881 Other 90,428 89,949 Own brands 35,200 30,955 Visits to websites, (in the millions) 83 74 Income recognized from customer financingThe Group presents all income from customer financing as part of revenue.The following table shows the income from company-funded customer financing recognized during the financial year, broken down into interest income recognized using the effective interest rate method and other income. Other income consists of other fees. The self-financed customer financing business was sold in the 2025 financial year, so income will no longer accrue in the 2026 financial year. Commission income from the intermediation of consumer credit services is recognized as revenue.EUR thousand 2025 2024Interest income recognized using effective 3,748 4,964interest rate methodOther income from company-financed customer 2,006 2,788financingIncome from customer financing, total5,754 7,752On 4 September 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley, for a final sales price of EUR 32.6 million. The transaction resulted in a non-recurring gain on the disposal, increasing operating result (EBIT) by EUR 3.2 million. Verkkokauppa.com also signed a long-term partnership agreement with Walley to provide consumer financing to its customers, supporting the company\u2019s growth and long-term objectives. Under this arrangement, Verkkokauppa.com earns commissions on consumer credit intermediation.Contract assets and liabilitiesEUR thousand 2025 2024Contract assets 2,325 1,980Contract advances received 3,053 4,040Contract liabilities 1,672 2,217Assets based on contracts are related to services that have not been invoiced, but have already been produced at the time of closing the accounts, as well as an asset related to the right of return. Contractual assets related to services already provided are transferred to accounts receivable when invoiced. The billing interval depends on the customer agreement. The average billing interval is three months. Advances based on agreements include paid undelivered products and refunds to customer accounts. During the accounting period 158,369 thousand euros (155,471) has been generated to profit and loss from advances.Contract liabilities include the gift card liability and the repayment liability related to the right of return. Gift cards sold to customers are valid for one year from the date of purchase. Unredeemed gift cards are recognized as revenue when they expire. Verkkokauppa.com offers a 32-day right of return. The refund liability linked to the right of return is canceled at the end of the refund period. Contract liabilities have decreased in respect of refund liability due to a reduction in the relative amount of repayments.During the financial year 2025, the amount recognized as revenue at the beginning of the period, included in the contract liabilities, was EUR 1,624 thousand (694).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__34-1": {
"value": "Contract assets and liabilitiesEUR thousand 2025 2024Contract assets 2,325 1,980Contract advances received 3,053 4,040Contract liabilities 1,672 2,217Assets based on contracts are related to services that have not been invoiced, but have already been produced at the time of closing the accounts, as well as an asset related to the right of return. Contractual assets related to services already provided are transferred to accounts receivable when invoiced. The billing interval depends on the customer agreement. The average billing interval is three months. Advances based on agreements include paid undelivered products and refunds to customer accounts. During the accounting period 158,369 thousand euros (155,471) has been generated to profit and loss from advances.Contract liabilities include the gift card liability and the repayment liability related to the right of return. Gift cards sold to customers are valid for one year from the date of purchase. Unredeemed gift cards are recognized as revenue when they expire. Verkkokauppa.com offers a 32-day right of return. The refund liability linked to the right of return is canceled at the end of the refund period. Contract liabilities have decreased in respect of refund liability due to a reduction in the relative amount of repayments.During the financial year 2025, the amount recognized as revenue at the beginning of the period, included in the contract liabilities, was EUR 1,624 thousand (694).7.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__36-1": {
"value": "EUR thousand 2025 2024Lease income from subleasing right-of-use 359 132assetsOther income 3,799 466Other operating income, total 4,158 598Other operating income in 2025 includes a gain of EUR 3.2 million on the sale of the consumer finance business.7.8 Other operating expensesEUR thousand 2025 2024Premises maintenance and operation expenses 6,678 6,663Financial transactions expenses 2,178 1,593Marketing 8,055 7,182Administrative services 16,96816,900Other expenses 562 585Other operating expenses, total 34,442 32,923Auditor feesEUR thousand 2025 2024Statutory audit 172 186Fees for assignments referred to in Section 1, Subsection 1, Paragraph 2 of the Auditing ActFor the verification of sustainability reporting 102 13For other assignments referred to in the 11 10above-mentioned sectionFees for other services 11 -Auditor fees, total 296 209The auditing firm elected by the Verkkokauppa.com Oyj Annual General Meeting is PricewaterhouseCoopers Oy.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "EUR thousand 2025 2024Lease income from subleasing right-of-use 359 132assetsOther income 3,799 466Other operating income, total 4,158 598Other operating income in 2025 includes a gain of EUR 3.2 million on the sale of the consumer finance business.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__38-1": {
"value": "EUR thousand 2025 2024Lease income from subleasing right-of-use 359 132assetsOther income 3,799 466Other operating income, total 4,158 598Other operating income in 2025 includes a gain of EUR 3.2 million on the sale of the consumer finance business.7.8 Other operating expensesEUR thousand 2025 2024Premises maintenance and operation expenses 6,678 6,663Financial transactions expenses 2,178 1,593Marketing 8,055 7,182Administrative services 16,96816,900Other expenses 562 585Other operating expenses, total 34,442 32,923Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__40-1": {
"value": "7.4 Materials and servicesEUR thousand 2025 2024Purchases during the financial year 449,945 380,092Change in inventories -13,773 11,578External services 393 387Materials and services, total 436,565 392,0577.7 Depreciation and amortizationEUR thousand 2025 2024Intangible assetsDevelopment costs 374 456Other intangible assets 1,129 986Amortization of intangible assets, total 1,502 1,442Tangible assets Machinery and equipment 1,031 1,001Other long term expenses 114 112Depreciation of tangible assets, total 1,146 1,113Right-of-use assetsPremises and facilities 4,150 4,364Machinery and equipment 500Depreciation of right-of-use assets, total 4,199 4,364Depreciation and amortization, total 6,847 6,9197.8 Other operating expensesEUR thousand 2025 2024Premises maintenance and operation expenses 6,678 6,663Financial transactions expenses 2,178 1,593Marketing 8,055 7,182Administrative services 16,96816,900Other expenses 562 585Other operating expenses, total 34,442 32,923Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__39-1": {
"value": "7.4 Materials and servicesEUR thousand 2025 2024Purchases during the financial year 449,945 380,092Change in inventories -13,773 11,578External services 393 387Materials and services, total 436,565 392,057Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.Goodwill and impairment testingGoodwill is created in connection with business transactions as the difference between the fair values of the assets and liabilities included in the agreed acquisition and the purchase price paid. No depreciation is recorded on goodwill, but it is tested for possible impairment at least annually, but always whenever there are indications of impairment. Goodwill testing is a process that requires management judgment. Verkkokauppa.com uses both internal and external data sources in this process. Consideration is used, among other things, in preparing cash flows, determining the discount rate, defining cash flow generating units and allocating goodwill. Revenue, operating result and net working capital forecasts are based on the company\u2019s long-term forecasts.Verkkokauppa.com\u2019s impairment testing has been performed at the operating segment level. Cash-generating units, i.e. Verkkokauppa.com\u2019s online store, store network and new markets, are tested for impairment by comparing the carrying amount of the cash-generating unit Group to its recoverable amount. The book value to be tested includes goodwill, intangible and tangible assets, and net working capital. Annual impairment testing of goodwill is performed by the last day of the financial year, however, always also when there are indications that the recoverable amount of an asset or a Group of cash-generating units is below book value. In addition to goodwill, the Group does not have any other intangible assets that are considered to have an unlimited useful life.An impairment loss is the amount by which the book value of an asset or cash-generating Group exceeds the recoverable amount of the corresponding item. The impairment loss is recorded immediately with an effect on result. Recording an impairment loss weakens the Group\u2019s result and thus equity, but it has no effect on the Group\u2019s cash flows. Goodwill of EUR 2.8 million is allocated to cash-generating units as follows: online store EUR 1.4 million, store network EUR 1.1 million and new markets EUR 0.4 million. According to the goodwill testing, the present value of the cash-generating units exceeds the carrying amount and therefore no impairment has been recognized for goodwill.Key accounting estimates and assumptionsIn testing the Group\u2019s goodwill, the recoverable amount is based on the value in use (present value), which is determined by discounting the estimated future net cash flows at the time of review. Assumptions about the growth of cash flows and the improvement of profitability describe the management\u2019s perception of the development of sales and costs in the forecast period. The weighted average cost of capital (WACC) calculated for Verkkokauppa.com before taxes has been used as the discount rate for the amount to be collected. The components of the yield requirement are e.g. risk-free rate, equity beta and market risk premium.3-year average Residual valueUsed discount rate8.8%8.8%Average revenue growth assumption5.2%2.0%Average operating result % assumption4.2%5.1%Based on a sensitivity analysis, Verkkokauppa.com\u2019s management has assessed that no reasonably possible change in the key assumptions of the impairment testing would have led to an impairment of goodwill.7.25 Related parties Verkkokauppa.com Oyj Group\u2019s related parties are considered to include the members of the Board of Directors, the CEO of Verkkokauppa.com Oyj Group and other members of the Management Team of Verkkokauppa.com Oyj Group, close family members of the aforementioned persons and controlling entities of the aforementioned persons as well as Verkkokauppa.com Oyj group companies. Transactions with related parties have been carried out under normal commercial terms. Related party transactions presented here are transaction with related parties that are not eliminated in the consolidated financial statements. Information regarding the remuneration of management and the board of directors is presented in section 7.6 .Transactions with related partiesEUR thousand 2025 2024Sales of goods and servicesTo key management personnel and their 5177related partiesPurchases of goods and servicesFrom key management personnel and their 234 135related partiesEUR thousand 2025 2024Closing balances from purchases / sales of goods / servicesTrade receivables from key management - -personnel and their related partiesTrade payables to key management - 27personnel and their related parties",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__42-1": {
"value": "7.5 Employee benefitsObligations related to short-term employee benefitsShort-term employee benefits include wages, including benefits in kind and annual leave pay payable within 12 months. Short-term employee benefits are recognized for work performed up to the balance sheet date under other liabilities and are measured at the amount expected to be paid when the liabilities are settled.Pension obligationsThe pension plan of Verkkokauppa.com Oyj Group is a defined contribution plan. Contributions to defined contribution pension schemes are paid to pension insurance companies, after which the company no longer has any other payment obligations. Contributions to defined contribution pension plans are recognized as an expense in the income statement for the financial year to which they relate. In the Group\u2019s subsidiaries located in Asia, pension obligations are fulfilled accordingly within the framework of the statutory pension system and no supplementary pension arrangements are in use.7.6 Remuneration of key management personnelThe key management personnel include the company\u2019s board members, CEO and members of the management team.The remuneration committee of the board prepares a reference framework for the salaries, fees and other benefits of the company\u2019s CEO and management team, and the board decides on the CEO\u2019s salaries, fees and other benefits. The Chair of the Board approves the salaries, bonuses and other benefits of the management team working under the CEO.7.10 Income taxesThe income taxes of the consolidated income statement are calculated on the basis of the taxable profit for the financial year, tax adjustments for earlier reporting periods as well changes in deferred tax liabilities and assets are recognized in the income taxes item in the income statement. The tax effect of items recognized directly in equity is respectively recognized as part of equity. The current tax charge is calculated based on taxable income at the rate fixed on the balance sheet date. The country of registration of each Group company is presented in note 6.4 Accounting principles for consolidated financial statements.7.12 Share-based paymentsThe Group has a share-based incentive plan that is classified as equity-based payment arrangement with a net settlement feature. The company will, on behalf of the employee, withhold an amount of shares of the share reward that will cover the taxes and tax-like payments payable in cash. The benefits granted under the plan are measured at the fair value the share of Verkkokauppa.com Oyj at the grant date and are amortized over the earning and commitment periods. The expense is presented in the employee benefit expenses. For equity-settled share-based payment arrangements, an increase corresponding to the expense entry in the income statement is recognized in equity.7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing. Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.7.14 Tangible assetsThe tangible assets of Verkkokauppa.com Oyj Group include land, servers, other office and warehouse equipment and devices, as well as basic improvements to rental premises. Tangible assets have been valued in the balance sheet at the original cost less depreciation and impairment. Tangible assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into use. Real estate is not subject to depreciation. The estimated useful lives of tangible assets are as follows: Machinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsThe residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. Normal maintenance and repair costs are recognized in the income statement as an expense at the time they are incurred. Significant improvements or additional investments are capitalized as part of the cost of the asset and amortized over the remaining useful life of the capital asset if it is probable that future economic benefits associated with the asset will flow to the company. Gains on sales from the write-offs and disposals of tangible assets are presented in other operating income in the income statement, and losses in other operating expenses in the income statement. The Group has no interest expenses related to the acquisition of assets that would have been capitalized as part of the cost of acquisition.The same principles apply to the assessment of impairment as for intangible assets. The principles are described as part of the notes on intangible assets.7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options. Measurement of right-of-use assetsThe right-of-use asset is measured at cost at the commencement date of the lease. The cost comprises the initial amount of the lease liability at the commencement date, the lease payments less the incentives received under the lease, the initial direct costs and any costs of restoration.The company has not recognized the initial direct costs in its leases. The amounts of restoration costs are estimated to be immaterial given the nature of the business and no provision has been recognized for them. The company measures the right-of-use assets in accordance with the acquisition cost model. Under the acquisition cost model, a right-of-use asset is measured at cost less accumulated depreciation and adjusted for the remeasurement of the lease liability. The right-of-use assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into service In case the lease term is shorter than the useful life, depreciations are done over the lease term. The estimated depreciation periods are as follows: Machinery and equipment 4\u20137 yearsReal estate and premises 2\u201315 yearsSubleasesThe company has short-term sublease agreements, which are recognized as income on a straight-line basis over the lease term. Lease income is presented in other operating income in the income statement. These sublease agreements are not material.Description of the Group\u2019s lease portfolioThe Group\u2019s lease portfolio consists of leases for real estate, premises and machinery and equipment. The lease for the real estate refers to the J\u00e4tk\u00e4saari property, which includes a store, logistics, office and other premises. In other respects, the stores are leases for premises. Leases for machinery and equipment include leases for store equipment.The leases for premises include several short-term extension options. The leases are not linked to revenue but to the cost-of-living index which is taken into account in the calculation of the lease liability. The leases do not include residual value guarantees or purchase options7.16 Deferred tax assets and liabilitiesThe deferred tax is calculated from the temporary differences between the carrying amount and the tax base, using either the tax rate in force at the balance sheet date or a known tax rate that will come into force at a later date. A deferred tax asset is recognized only to the extent that it is probable that future taxable profit will be available against which the temporary difference can be utilized.7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.7.24 ProvisionsA provision is recognized when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision represents the best estimate of the management with regard to the expenditure required to settle the obligation at the end of the reporting period. At each balance sheet date, the management assesses the amount of the provisions and updates them to reflect the best estimate at the balance sheet date. Changes in provisions are recognized in the income statement in the same line item where the original provision was recognized. Provisions have not been discounted due to the minor effect of such discounting.The provisions recognized by the Group relate to product warranties for the company\u2019s own products and additional warranties granted by the company for certain product Groups.A warranty reserve is recognized at the time of sale of a product based on management\u2019s estimate of the product degradation rate, which is based on historical experience. A provision for expected credit losses is recognized based on historical actuals.",
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"value": "7.5 Employee benefitsObligations related to short-term employee benefitsShort-term employee benefits include wages, including benefits in kind and annual leave pay payable within 12 months. Short-term employee benefits are recognized for work performed up to the balance sheet date under other liabilities and are measured at the amount expected to be paid when the liabilities are settled.Pension obligationsThe pension plan of Verkkokauppa.com Oyj Group is a defined contribution plan. Contributions to defined contribution pension schemes are paid to pension insurance companies, after which the company no longer has any other payment obligations. Contributions to defined contribution pension plans are recognized as an expense in the income statement for the financial year to which they relate. In the Group\u2019s subsidiaries located in Asia, pension obligations are fulfilled accordingly within the framework of the statutory pension system and no supplementary pension arrangements are in use.7.6 Remuneration of key management personnelThe key management personnel include the company\u2019s board members, CEO and members of the management team.The remuneration committee of the board prepares a reference framework for the salaries, fees and other benefits of the company\u2019s CEO and management team, and the board decides on the CEO\u2019s salaries, fees and other benefits. The Chair of the Board approves the salaries, bonuses and other benefits of the management team working under the CEO.",
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"value": "EUR thousand 2025 2024Wages and salaries 28,48629,104Pension expenses -defined contribution plans 5,0755,229Share-based payments 176175Other personnel-related expenses 865715Voluntary employee benefits 1,8091,636Total employee benefits before capitalization 36,411 36,860Capitalized employee benefits for the financial yearWages and salaries -835-779Pension expenses -defined contribution plans -150-143Other personnel-related expenses -25-20Capitalized employee benefits for -1,010 -942the financial yearTotal employee benefits 35,401 35,918The capitalized personnel costs are mainly related to the development of Verkkokauppa.com Oyj\u2019s ERP and other key systems, which is described in note Intangible assets 7.13.2025 2024Number of employees at the end of 594 615the financial yearThe number of employees includes both full-time and part-time employees. The amount does not include temporary agency workers.Information on management\u2019s employee benefits is presented in the note on Remuneration of key management personnel 7.6.Share-based payment is described in more detail in Share-based payments 7.12 in the notes to the financial statements. Remuneration of the CEO and the management teamShort-term employee benefitsThe short-term employee benefits of the CEO consist of a fixed salary and benefits and an incentive bonus for achieving financial and operational targets. The short-term employee benefits of the Management Team consist of basic salary and benefits and an incentive bonus for achieving financial and operational objectives. The remuneration of the CEO and the Management Team also includes a long-term performance-based share plan.The Board of Directors decides annually on the performance and operational targets, criteria and determination of the incentive bonus based on the proposal of the Remuneration Committee. The earning criteria for the short-term incentive plan for 2025 were 40% based on sales growth, 40% profitability improvement and 20% on the company\u2019s targets related to sustainable development and responsible business operations. The Board of Directors may also decide to pay other one-off bonuses at any time based on its own discretion.Post-employment benefitsThe company\u2019s CEO and other members of the management team are entitled to a statutory pension benefit. The company has no valid additional pensions or security arrangements for the CEO or other members of the management team.Benefits payable in the event of terminationThe notice period of the CEO is 12 months. If the company terminates the CEO, the CEO will receive compensation corresponding to a fixed salary of six months, pursuant to the CEO agreement. As a rule, the notice period for other members of the Management Team is six months.Share-based incentivesThe company has a performance-based additional share system for the years 2023\u20132027. The system has three earning periods covering the fiscal years 2023\u20132025, 2024\u20132026 and 2025\u20132027. The Board decides each year on the commencement and details of the earning period. The earning criterion for all three earning periods is total share return (TSR).The plan is designed to align the objectives of shareholders and management to increase the long-term value of the company, to encourage management to invest personally in the company\u2019s shares, to engage executives in the company and to provide them with a competitive remuneration package based on the acquisition, earning and accumulation of the company\u2019s shares.The programs are described in more detail in the note on Share-based payments 7.12The following table shows the total remuneration of the Board of Directors. The amounts presented are performance-based. The Board of Directors\u2019 fees will be the same in the financial years 2024 and 2025. The payment cycle of the fees has changed so that starting from 2025, the fees will be paid during the same financial year to which they relate. Due to the accrual difference, the fees for the financial year 2025 also include the fees for the last quarter of the financial year 2024, which is why the financial years are not fully comparable.EUR Thousand 2025 2024Board members 31 Dec 2025 Arja Talma, Chair of the Board, 106 88Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 44 35Robin Bade 48 39Kati Riikonen 50 41Henrik Pankakoski 48 39Enel Sintonen, Chair of the Audit Committee 56 38Irmeli Rytk\u00f6nen 50 32Former Board membersJohan Ryding (until 4 April 2024) - 9Kai Seikku (until 4 April 2024) - 9Remuneration of Board of Directors, total 400 330The following table shows the remuneration of the CEO and the Management Team as well as the shareholdings and holdings as a percentage of the total share capital. The amounts presented are performance-based. The share-based payments are based on an estimate of their realization at the end of the year. The performance share-based payment includes the cost effect on the financial year, regardless of the time of the share transfer.Remuneration of the Board of DirectorsThe Annual General Meeting of Verkkokauppa.com Oyj elects the members of the Board of Directors annually and decides on their remuneration. The term of office of the members shall run until the close of the next Annual General Meeting. The members of the Board of Directors are not members of the share-based remuneration scheme, nor are they employed by Verkkokauppa.com Oyj.The remuneration of the members of the Board of Directors consists of annual fees paid on the basis of their membership of the Board of Directors and committee fees. The fees vary depending on the member\u2019s role as Chair or Member of the Board or Committee. In addition, the members of the Board of Directors are reimbursed for reasonable actual travel and accommodation expenses and other possible costs related to Board and Committee work. The Annual General Meeting of Verkkokauppa.com Oyj decided on April 8, 2025 that half of the annual remuneration of the members of the Board will be paid in shares of the company after each quarterly announcement and the remaining part of the annual remuneration will be paid in cash, which will cover the taxes arising from the remuneration. However, the annual fee for Board member Samuli Sepp\u00e4l\u00e4 is paid in full in cash.During the financial year 2025, the company transferred 37,009 (59,374) treasury shares for the payment of the fees. Shares issued as fees do not have any restrictions on ownership or disposal. Management remuneration and paymentsEUR Thousand CEO Management team 2025, total CEO Management team 2024, totalShort-term employee benefitsFixed basic salaries and fringe 4241,283 1,7064341,448 1,882benefitsIncentive bonus 19 86 1055590146Statutory pension 78 240 317 86 239 325Share-based benefitsShare-based payments 50 32 82 30 27 56Total 570 1,640 2,210 605 1,804 2,409Shareholding, pcs 119,000 98,651 217,651 119,00044,352 163,352 % of shares 0.26% 0.22% 0.48% 0.26% 0.10% 0.36%",
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"value": "2025 2024Number of employees at the end of 594 615the financial yearThe number of employees includes both full-time and part-time employees. The amount does not include temporary agency workers.Information on management\u2019s employee benefits is presented in the note on Remuneration of key management personnel 7.6.Share-based payment is described in more detail in Share-based payments 7.12 in the notes to the financial statements.",
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"f1__s8__6__48": {
"value": " Remuneration of the CEO and the management teamShort-term employee benefitsThe short-term employee benefits of the CEO consist of a fixed salary and benefits and an incentive bonus for achieving financial and operational targets. The short-term employee benefits of the Management Team consist of basic salary and benefits and an incentive bonus for achieving financial and operational objectives. The remuneration of the CEO and the Management Team also includes a long-term performance-based share plan.The Board of Directors decides annually on the performance and operational targets, criteria and determination of the incentive bonus based on the proposal of the Remuneration Committee. The earning criteria for the short-term incentive plan for 2025 were 40% based on sales growth, 40% profitability improvement and 20% on the company\u2019s targets related to sustainable development and responsible business operations. The Board of Directors may also decide to pay other one-off bonuses at any time based on its own discretion.Post-employment benefitsThe company\u2019s CEO and other members of the management team are entitled to a statutory pension benefit. The company has no valid additional pensions or security arrangements for the CEO or other members of the management team.Benefits payable in the event of terminationThe notice period of the CEO is 12 months. If the company terminates the CEO, the CEO will receive compensation corresponding to a fixed salary of six months, pursuant to the CEO agreement. As a rule, the notice period for other members of the Management Team is six months.Share-based incentivesThe company has a performance-based additional share system for the years 2023\u20132027. The system has three earning periods covering the fiscal years 2023\u20132025, 2024\u20132026 and 2025\u20132027. The Board decides each year on the commencement and details of the earning period. The earning criterion for all three earning periods is total share return (TSR).The plan is designed to align the objectives of shareholders and management to increase the long-term value of the company, to encourage management to invest personally in the company\u2019s shares, to engage executives in the company and to provide them with a competitive remuneration package based on the acquisition, earning and accumulation of the company\u2019s shares.The programs are described in more detail in the note on Share-based payments 7.12The following table shows the total remuneration of the Board of Directors. The amounts presented are performance-based. The Board of Directors\u2019 fees will be the same in the financial years 2024 and 2025. The payment cycle of the fees has changed so that starting from 2025, the fees will be paid during the same financial year to which they relate. Due to the accrual difference, the fees for the financial year 2025 also include the fees for the last quarter of the financial year 2024, which is why the financial years are not fully comparable.EUR Thousand 2025 2024Board members 31 Dec 2025 Arja Talma, Chair of the Board, 106 88Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 44 35Robin Bade 48 39Kati Riikonen 50 41Henrik Pankakoski 48 39Enel Sintonen, Chair of the Audit Committee 56 38Irmeli Rytk\u00f6nen 50 32Former Board membersJohan Ryding (until 4 April 2024) - 9Kai Seikku (until 4 April 2024) - 9Remuneration of Board of Directors, total 400 330The following table shows the remuneration of the CEO and the Management Team as well as the shareholdings and holdings as a percentage of the total share capital. The amounts presented are performance-based. The share-based payments are based on an estimate of their realization at the end of the year. The performance share-based payment includes the cost effect on the financial year, regardless of the time of the share transfer.Remuneration of the Board of DirectorsThe Annual General Meeting of Verkkokauppa.com Oyj elects the members of the Board of Directors annually and decides on their remuneration. The term of office of the members shall run until the close of the next Annual General Meeting. The members of the Board of Directors are not members of the share-based remuneration scheme, nor are they employed by Verkkokauppa.com Oyj.The remuneration of the members of the Board of Directors consists of annual fees paid on the basis of their membership of the Board of Directors and committee fees. The fees vary depending on the member\u2019s role as Chair or Member of the Board or Committee. In addition, the members of the Board of Directors are reimbursed for reasonable actual travel and accommodation expenses and other possible costs related to Board and Committee work. The Annual General Meeting of Verkkokauppa.com Oyj decided on April 8, 2025 that half of the annual remuneration of the members of the Board will be paid in shares of the company after each quarterly announcement and the remaining part of the annual remuneration will be paid in cash, which will cover the taxes arising from the remuneration. However, the annual fee for Board member Samuli Sepp\u00e4l\u00e4 is paid in full in cash.During the financial year 2025, the company transferred 37,009 (59,374) treasury shares for the payment of the fees. Shares issued as fees do not have any restrictions on ownership or disposal. Management remuneration and paymentsEUR Thousand CEO Management team 2025, total CEO Management team 2024, totalShort-term employee benefitsFixed basic salaries and fringe 4241,283 1,7064341,448 1,882benefitsIncentive bonus 19 86 1055590146Statutory pension 78 240 317 86 239 325Share-based benefitsShare-based payments 50 32 82 30 27 56Total 570 1,640 2,210 605 1,804 2,409Shareholding, pcs 119,000 98,651 217,651 119,00044,352 163,352 % of shares 0.26% 0.22% 0.48% 0.26% 0.10% 0.36%",
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"value": "7.7 Depreciation and amortizationEUR thousand 2025 2024Intangible assetsDevelopment costs 374 456Other intangible assets 1,129 986Amortization of intangible assets, total 1,502 1,442Tangible assets Machinery and equipment 1,031 1,001Other long term expenses 114 112Depreciation of tangible assets, total 1,146 1,113Right-of-use assetsPremises and facilities 4,150 4,364Machinery and equipment 500Depreciation of right-of-use assets, total 4,199 4,364Depreciation and amortization, total 6,847 6,919",
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"value": "7.7 Depreciation and amortizationEUR thousand 2025 2024Intangible assetsDevelopment costs 374 456Other intangible assets 1,129 986Amortization of intangible assets, total 1,502 1,442Tangible assets Machinery and equipment 1,031 1,001Other long term expenses 114 112Depreciation of tangible assets, total 1,146 1,113Right-of-use assetsPremises and facilities 4,150 4,364Machinery and equipment 500Depreciation of right-of-use assets, total 4,199 4,364Depreciation and amortization, total 6,847 6,9197.8 Other operating expensesEUR thousand 2025 2024Premises maintenance and operation expenses 6,678 6,663Financial transactions expenses 2,178 1,593Marketing 8,055 7,182Administrative services 16,96816,900Other expenses 562 585Other operating expenses, total 34,442 32,923",
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"value": "7.8 Other operating expensesEUR thousand 2025 2024Premises maintenance and operation expenses 6,678 6,663Financial transactions expenses 2,178 1,593Marketing 8,055 7,182Administrative services 16,96816,900Other expenses 562 585Other operating expenses, total 34,442 32,923Auditor feesEUR thousand 2025 2024Statutory audit 172 186Fees for assignments referred to in Section 1, Subsection 1, Paragraph 2 of the Auditing ActFor the verification of sustainability reporting 102 13For other assignments referred to in the 11 10above-mentioned sectionFees for other services 11 -Auditor fees, total 296 209The auditing firm elected by the Verkkokauppa.com Oyj Annual General Meeting is PricewaterhouseCoopers Oy.",
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"value": "Auditor feesEUR thousand 2025 2024Statutory audit 172 186Fees for assignments referred to in Section 1, Subsection 1, Paragraph 2 of the Auditing ActFor the verification of sustainability reporting 102 13For other assignments referred to in the 11 10above-mentioned sectionFees for other services 11 -Auditor fees, total 296 209The auditing firm elected by the Verkkokauppa.com Oyj Annual General Meeting is PricewaterhouseCoopers Oy.",
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"f1__s8__6__60-1": {
"value": "7.9 Finance income and expensesFinance incomeEUR thousand 2025 2024Interest income 477 394Total 477 394Finance expensesEUR thousand 2025 2024Lease liability interest 1,149 745Other interest expenses 700 1,354Other finance expenses 719 311Exchange rate differences on cash and cash 2121equivalentsTotal 2,588 2,431In addition to financial income and expenses, exchange rate differences have been recognized as adjustments to purchases for the financial year.The following tables show the shareholdings and holdings of the Board of Directors. Shareholding, pcs 2025 2024Arja Talma, Chair of the Board, 65,39154,817Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 12,519,00013,347,000Robin Bade 19,11613,829Kati Riikonen 19,11613,829Henrik Pankakoski 19,11613,829Enel Sintonen, Chair of the Audit Committee 11,9466,659Irmeli Rytk\u00f6nen 11,9466,659Number of shares, total 12,665,631 13,456,622% of shares 2025 2024Arja Talma, Chair of the Board, 0.14%0.12%Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 27.60%29.43%Robin Bade 0.04%0.03%Kati Riikonen 0.04%0.03%Henrik Pankakoski 0.04%0.03%Enel Sintonen, Chair of the Audit Committee 0.03%0.01%Irmeli Rytk\u00f6nen 0.03%0.01%% of shares, total 27.92% 29.66%7.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__59-1": {
"value": "7.9 Finance income and expensesFinance incomeEUR thousand 2025 2024Interest income 477 394Total 477 394Finance expensesEUR thousand 2025 2024Lease liability interest 1,149 745Other interest expenses 700 1,354Other finance expenses 719 311Exchange rate differences on cash and cash 2121equivalentsTotal 2,588 2,431In addition to financial income and expenses, exchange rate differences have been recognized as adjustments to purchases for the financial year.The following tables show the shareholdings and holdings of the Board of Directors. Shareholding, pcs 2025 2024Arja Talma, Chair of the Board, 65,39154,817Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 12,519,00013,347,000Robin Bade 19,11613,829Kati Riikonen 19,11613,829Henrik Pankakoski 19,11613,829Enel Sintonen, Chair of the Audit Committee 11,9466,659Irmeli Rytk\u00f6nen 11,9466,659Number of shares, total 12,665,631 13,456,622% of shares 2025 2024Arja Talma, Chair of the Board, 0.14%0.12%Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 27.60%29.43%Robin Bade 0.04%0.03%Kati Riikonen 0.04%0.03%Henrik Pankakoski 0.04%0.03%Enel Sintonen, Chair of the Audit Committee 0.03%0.01%Irmeli Rytk\u00f6nen 0.03%0.01%% of shares, total 27.92% 29.66%7.21 Cash flow informationNet debt reconciliationEUR thousand 2025 2024Cash and cash equivalents 47, 28835,600Bank loans -17,4 41 -19,027Lease liabilities -23,767 -26,428Net debt 6,080 -9,856EUR thousand 2024 2023Cash 47,28835,600Gross debt - leases -41,208-45,455Net debt 6,080 -9,856Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,0807.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__58-1": {
"value": "7.9 Finance income and expensesFinance incomeEUR thousand 2025 2024Interest income 477 394Total 477 394Finance expensesEUR thousand 2025 2024Lease liability interest 1,149 745Other interest expenses 700 1,354Other finance expenses 719 311Exchange rate differences on cash and cash 2121equivalentsTotal 2,588 2,431In addition to financial income and expenses, exchange rate differences have been recognized as adjustments to purchases for the financial year.The following tables show the shareholdings and holdings of the Board of Directors. Shareholding, pcs 2025 2024Arja Talma, Chair of the Board, 65,39154,817Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 12,519,00013,347,000Robin Bade 19,11613,829Kati Riikonen 19,11613,829Henrik Pankakoski 19,11613,829Enel Sintonen, Chair of the Audit Committee 11,9466,659Irmeli Rytk\u00f6nen 11,9466,659Number of shares, total 12,665,631 13,456,622% of shares 2025 2024Arja Talma, Chair of the Board, 0.14%0.12%Chair of the Remuneration CommitteeSamuli Sepp\u00e4l\u00e4 27.60%29.43%Robin Bade 0.04%0.03%Kati Riikonen 0.04%0.03%Henrik Pankakoski 0.04%0.03%Enel Sintonen, Chair of the Audit Committee 0.03%0.01%Irmeli Rytk\u00f6nen 0.03%0.01%% of shares, total 27.92% 29.66%7.21 Cash flow informationNet debt reconciliationEUR thousand 2025 2024Cash and cash equivalents 47, 28835,600Bank loans -17,4 41 -19,027Lease liabilities -23,767 -26,428Net debt 6,080 -9,856EUR thousand 2024 2023Cash 47,28835,600Gross debt - leases -41,208-45,455Net debt 6,080 -9,856Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,0807.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__61": {
"value": "7.10 Income taxesThe income taxes of the consolidated income statement are calculated on the basis of the taxable profit for the financial year, tax adjustments for earlier reporting periods as well changes in deferred tax liabilities and assets are recognized in the income taxes item in the income statement. The tax effect of items recognized directly in equity is respectively recognized as part of equity. The current tax charge is calculated based on taxable income at the rate fixed on the balance sheet date. The country of registration of each Group company is presented in note 6.4 Accounting principles for consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__64-1": {
"value": "Income taxes in the income statementEUR thousand 2025 2024Current taxes -2,5300Taxes for previous accounting periods -54-3Change in deferred taxes -314627Income taxes, total -2,898 623The company has no pending tax disputes.Reconciliation of the effective tax rateEUR thousand 2025 2024Profit before income taxes 15,281 -1,426Taxes calculated at the Finnish tax rate 20% -3,056285Effect of non-deductible expenses -109-185Income taxes from previous accounting periods -54-3Other 167127Depreciation difference 16137Deferred tax assets recognized for tax losses -389Unrecognized deferred tax assets from tax losses-6-26Income taxes recognized in the income -2,898 623statement, totalEffective tax rate (%)-19.0% 43.7%In the comparison year 2024, the Group has recognised a deferred tax asset of EUR 389 thousand from the confirmed losses of the subsidiary e-Ville Distribution Oy from previous financial periods. This recognition has a significant impact on the Group\u2019s effective tax rate in 2024.The Finnish tax rate in the financial statements of the financial years 2025 and 2024 was 20 percent. Changes in deferred tax assets and liabilities are presented in note Deferred tax assets and liabilities 7.16.7.16 Deferred tax assets and liabilitiesThe deferred tax is calculated from the temporary differences between the carrying amount and the tax base, using either the tax rate in force at the balance sheet date or a known tax rate that will come into force at a later date. A deferred tax asset is recognized only to the extent that it is probable that future taxable profit will be available against which the temporary difference can be utilized. Change in deferred tax assetsEUR thousand 1 Jan 2025 Recognized Recognized 31 Dec 2025through profit or loss in equityLease liabilities 5,286 -532 - 4,753Inventories 40 79 - 119Provisions 60 8 - 68Internal margin on Group inventories 0 11 - 11Depreciation difference 275 161 - 436Deferred tax asset on loss for the financial year 880 -619 - 262Total deferred tax asset before netting6,542 -8930 5,649Netting of deferred tax assets and liabilities -4,773 558 0 -4,215Total after netting1,769 -335 0 1,434Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -42CurrentTrade receivables6,79632,551Contract assets 2,6621,905Other accrued income 12,89710,061Vat receivables 244136Income tax receivables -9Other receivables 2,0251,129Current receivables, total 24,624 45,791Non-current and current receivables, total 25,106 52,913",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__63": {
"value": "Income taxes in the income statementEUR thousand 2025 2024Current taxes -2,5300Taxes for previous accounting periods -54-3Change in deferred taxes -314627Income taxes, total -2,898 623The company has no pending tax disputes.Reconciliation of the effective tax rateEUR thousand 2025 2024Profit before income taxes 15,281 -1,426Taxes calculated at the Finnish tax rate 20% -3,056285Effect of non-deductible expenses -109-185Income taxes from previous accounting periods -54-3Other 167127Depreciation difference 16137Deferred tax assets recognized for tax losses -389Unrecognized deferred tax assets from tax losses-6-26Income taxes recognized in the income -2,898 623statement, totalEffective tax rate (%)-19.0% 43.7%In the comparison year 2024, the Group has recognised a deferred tax asset of EUR 389 thousand from the confirmed losses of the subsidiary e-Ville Distribution Oy from previous financial periods. This recognition has a significant impact on the Group\u2019s effective tax rate in 2024.The Finnish tax rate in the financial statements of the financial years 2025 and 2024 was 20 percent. Changes in deferred tax assets and liabilities are presented in note Deferred tax assets and liabilities 7.16.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__65": {
"value": "7.11 Earnings per shareBasic earnings per share are calculated by dividing the result for the financial year attributable to the shareholders by the weighted average number of shares outstanding during the financial year. For the calculation of diluted earnings per share, the weighted average number of shares takes into account the dilutive effect of all potentially dilutive shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__66": {
"value": "2025 2024Earnings per share, basicProfit for the year attributable to 12,383 -803the shareholders, EUR thousandWeighted average number of outstanding 45,280,025 45,243,689shares, pcs. Basic earnings per share, EUR 0.27 -0.02Earnings per share, dilutedProfit for the year attributable to 12,383 -803the shareholders, EUR thousandPotentially dilutive shares of share-based 66,967 473,767incentive plan, pcs.Diluted weighted average number of 45,346,99145,287,456outstanding shares, pcs.Diluted earnings per share, EUR 0.27 -0.02Further information on the number of shares is presented in the note on Equity 7. 20 .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__71-1": {
"value": "7.12 Share-based paymentsThe Group has a share-based incentive plan that is classified as equity-based payment arrangement with a net settlement feature. The company will, on behalf of the employee, withhold an amount of shares of the share reward that will cover the taxes and tax-like payments payable in cash. The benefits granted under the plan are measured at the fair value the share of Verkkokauppa.com Oyj at the grant date and are amortized over the earning and commitment periods. The expense is presented in the employee benefit expenses. For equity-settled share-based payment arrangements, an increase corresponding to the expense entry in the income statement is recognized in equity.Details of the share-based incentive plans. In 2023, Verkkokauppa.com Oyj established a share-based incentive system for the company\u2019s CEO and management team. The purpose of the system is to combine the goals of the shareholders and the management to increase the company\u2019s value in the long term, to encourage the management to invest personally in the company\u2019s shares, to commit the executives to the company, and to offer them a competitive reward system, where the participants can earn shares as a reward for performance and their own investment.The new Performance Matching Share Plan 2023\u20132027 includes three performance periods, covering financial years 2023\u20132025, 2024\u20132026 and 2025\u20132027. The Board will decide annually on the commencement and details of a performance period. The performance criterion for all three earning periods is total share return (TSR). The achievement of the required TSR levels will determine the proportion out of the maximum reward that will be paid to a participant. The prerequisite for participation in the plan and receiving the reward is that the person allocates freely transferable Verkkokauppa.com Oyj shares held by him or her to the plan or acquires the company\u2019s shares in a number determined by the Board of Directors.The rewards from the plan will be paid partly in the company\u2019s shares and partly in cash. The rewards will be paid by the end of May in the year following the end of the performance period. The cash proportion is intended for covering taxes and tax-like costs arising from the reward to the participant. In general, no reward will be paid if a participant\u2019s employment or service in the Group ends before the reward payment. The CEO is obligated to hold 50 per cent of the reward shares until the CEO\u2019s total personal shareholding in the company corresponds to the CEO\u2019s annual salary. The target Group of the plan consists of 3\u20135 persons (the CEO and all members of the Management Team).The gross rewards paid for the first earning period 2023\u20132025 correspond to an estimated total of a maximum of 101,500 Verkkokauppa.com Oyj shares, including the portion paid in cash. The gross rewards paid for the second earning period 2024\u20132026 correspond to an estimated total of a maximum of 92,900 Verkkokauppa.com Oyj shares, including the portion paid in cash. The gross rewards paid for the third earning period 2025\u20132027 correspond to an estimated total of a maximum of 225,400 Verkkokauppa.com Oyj shares, including the portion paid in cash.2025\u20132027 2024\u20132026 2023\u20132025Grant date12 February 202513 February 202411 May 2023Vesting start date1 Jan 20281 Jan 20271 Jan 2026Share ownership Share ownership Share ownership Vesting conditionsand employmentand employmentand employmentPayment methodShares Shares Shares Share price at grant 1,802.352.50date, EURFair value of share at 1,802.482.63grant date, EUR*Estimated number of participants at end of 100%100%100%vesting period, %Estimated change in shares associated 2%2%2%with the plan, %Number of plan 533 participants* The fair value of the share at the grant date is the current value of the share less the estimated dividends to be paid out during the commitment period.Effect of share-based payments on the operating resultEUR thousand 2025 2024Expenses related to share-based payments in 54 56the income statementTotal 54 56Effect of share-based payments on the balance sheetEUR thousand 2025 2024Recognized in equity 135 81Total 135 81Share capital and treasury sharesNumber of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, pcs (1,000)pcs (1,000)pcs (1,000)EUR thousand 1 Jan 2025 45,268 86 45,355 100Acquisition of -250 250 - -treasury sharesTransfer of treasury shares, Board of Direc-37 -37 - -tors\u2019 remuneration31 Dec 2025 45,055 299 45,355 100Number of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, EUR pcs (1,000)pcs (1,000)pcs (1,000)thousand 1 Jan 2024 45,209 146 45,355 100Transfer of treasury shares, Board 59-59--of Directors\u2019 remuneration31 Dec 2024 45,268 86 45,355 100Verkkokauppa.com Oyj Group has one share class. The share has no nominal value. Each share entitles its holder to one vote at the Annual General Meeting. All issued shares have been fully paid out. At the end of the financial year 2025, the share capital of Verkkokauppa.com Oyj was EUR 100,000 and the number of shares was 45,354,532 including 299,336 (86,345) treasury shares held by the company. The company acquired 250,000 of its own shares during the financial year 2025. The company did not acquire any of its own shares during the financial year 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__69-1": {
"value": "7.12 Share-based paymentsThe Group has a share-based incentive plan that is classified as equity-based payment arrangement with a net settlement feature. The company will, on behalf of the employee, withhold an amount of shares of the share reward that will cover the taxes and tax-like payments payable in cash. The benefits granted under the plan are measured at the fair value the share of Verkkokauppa.com Oyj at the grant date and are amortized over the earning and commitment periods. The expense is presented in the employee benefit expenses. For equity-settled share-based payment arrangements, an increase corresponding to the expense entry in the income statement is recognized in equity.7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing. Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.Fair value reserveThe fair value reserve is a fund that is based on equity investments measured at fair value.7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__67": {
"value": "7.12 Share-based paymentsThe Group has a share-based incentive plan that is classified as equity-based payment arrangement with a net settlement feature. The company will, on behalf of the employee, withhold an amount of shares of the share reward that will cover the taxes and tax-like payments payable in cash. The benefits granted under the plan are measured at the fair value the share of Verkkokauppa.com Oyj at the grant date and are amortized over the earning and commitment periods. The expense is presented in the employee benefit expenses. For equity-settled share-based payment arrangements, an increase corresponding to the expense entry in the income statement is recognized in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__70": {
"value": "Details of the share-based incentive plans. In 2023, Verkkokauppa.com Oyj established a share-based incentive system for the company\u2019s CEO and management team. The purpose of the system is to combine the goals of the shareholders and the management to increase the company\u2019s value in the long term, to encourage the management to invest personally in the company\u2019s shares, to commit the executives to the company, and to offer them a competitive reward system, where the participants can earn shares as a reward for performance and their own investment.The new Performance Matching Share Plan 2023\u20132027 includes three performance periods, covering financial years 2023\u20132025, 2024\u20132026 and 2025\u20132027. The Board will decide annually on the commencement and details of a performance period. The performance criterion for all three earning periods is total share return (TSR). The achievement of the required TSR levels will determine the proportion out of the maximum reward that will be paid to a participant. The prerequisite for participation in the plan and receiving the reward is that the person allocates freely transferable Verkkokauppa.com Oyj shares held by him or her to the plan or acquires the company\u2019s shares in a number determined by the Board of Directors.The rewards from the plan will be paid partly in the company\u2019s shares and partly in cash. The rewards will be paid by the end of May in the year following the end of the performance period. The cash proportion is intended for covering taxes and tax-like costs arising from the reward to the participant. In general, no reward will be paid if a participant\u2019s employment or service in the Group ends before the reward payment. The CEO is obligated to hold 50 per cent of the reward shares until the CEO\u2019s total personal shareholding in the company corresponds to the CEO\u2019s annual salary. The target Group of the plan consists of 3\u20135 persons (the CEO and all members of the Management Team).The gross rewards paid for the first earning period 2023\u20132025 correspond to an estimated total of a maximum of 101,500 Verkkokauppa.com Oyj shares, including the portion paid in cash. The gross rewards paid for the second earning period 2024\u20132026 correspond to an estimated total of a maximum of 92,900 Verkkokauppa.com Oyj shares, including the portion paid in cash. The gross rewards paid for the third earning period 2025\u20132027 correspond to an estimated total of a maximum of 225,400 Verkkokauppa.com Oyj shares, including the portion paid in cash.2025\u20132027 2024\u20132026 2023\u20132025Grant date12 February 202513 February 202411 May 2023Vesting start date1 Jan 20281 Jan 20271 Jan 2026Share ownership Share ownership Share ownership Vesting conditionsand employmentand employmentand employmentPayment methodShares Shares Shares Share price at grant 1,802.352.50date, EURFair value of share at 1,802.482.63grant date, EUR*Estimated number of participants at end of 100%100%100%vesting period, %Estimated change in shares associated 2%2%2%with the plan, %Number of plan 533 participants* The fair value of the share at the grant date is the current value of the share less the estimated dividends to be paid out during the commitment period.Effect of share-based payments on the operating resultEUR thousand 2025 2024Expenses related to share-based payments in 54 56the income statementTotal 54 56Effect of share-based payments on the balance sheetEUR thousand 2025 2024Recognized in equity 135 81Total 135 81",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__77": {
"value": "7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__76-1": {
"value": "7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__75-1": {
"value": "7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing. Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.7.14 Tangible assetsThe tangible assets of Verkkokauppa.com Oyj Group include land, servers, other office and warehouse equipment and devices, as well as basic improvements to rental premises. Tangible assets have been valued in the balance sheet at the original cost less depreciation and impairment. Tangible assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into use. Real estate is not subject to depreciation. The estimated useful lives of tangible assets are as follows: Machinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsThe residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. Normal maintenance and repair costs are recognized in the income statement as an expense at the time they are incurred. Significant improvements or additional investments are capitalized as part of the cost of the asset and amortized over the remaining useful life of the capital asset if it is probable that future economic benefits associated with the asset will flow to the company. Gains on sales from the write-offs and disposals of tangible assets are presented in other operating income in the income statement, and losses in other operating expenses in the income statement. The Group has no interest expenses related to the acquisition of assets that would have been capitalized as part of the cost of acquisition.The same principles apply to the assessment of impairment as for intangible assets. The principles are described as part of the notes on intangible assets.7.17 Trade receivables and other receivablesTrade receivables are receivables arising from goods or services sold to customers in the ordinary course of business. Other receivables are contract assets, other accrued income and financial assets with fixed or determinable payments that are not quoted in an active market. Trade receivables and other receivables are classified as current assets if customer payment in respect of them is expected within one year. Otherwise, they are presented as non-current assets. Following the sale of the consumer finance business in September 2025 and the sale of B2B accounts receivable starting in December 2024, the Company\u2019s trade receivables have decreased significantly. The principles relating to impairment are explained in the note on Financial risk management.7.22.37.18 InventoryThe Group\u2019s inventory consists of finished goods for sale, in-store demonstration equipment and serviced products. Inventories are valued at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and selling expenses. The cost of inventory is determined using the first-in, first-out (FIFO) method. The cost includes direct costs incurred in connection with the acquisition, net of rebates. The inventory turn and the possible reduction of the net realizable value below cost are regularly assessed and, if necessary, a write-down of inventories is recorded. In addition, the Group separately recognizes a write-down for older items according to the inventory dates.Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__73-1": {
"value": "7.13 Intangible assetsThe Verkkokauppa.com Group\u2019s intangible assets consist of capitalized development costs, goodwill and other intangible assets.An intangible asset is recognized when its cost can be measured reliably and it is probable that the economic benefits associated with the asset will flow to the Group. The residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. In addition to goodwill, the Group does not have any other intangible assets with an indefinite useful life and no interest costs related to the acquisition of assets that have been capitalized as part of the cost of acquisition. Annual impairment tests are carried out on the Group\u2019s goodwill and intangible assets that are not yet ready for use. In addition, on every balance sheet date, the management of the Group assesses whether there is any evidence of impairment regarding other intangible assets. In case such evidence is present, an estimate is made of the recoverable amount of the asset, which is the fair value of the asset less costs of disposal or a higher value in use. In many cases, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Impairment is recognized in the income statement. The recognized impairment losses are reversed if there has been a change in the estimates used to determine the recoverable amount of the asset. The cancellation takes place up to the maximum amount which asset would have been assigned the book value minus depreciation if no impairment loss had been recorded for it in previous years.GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing. Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.7.14 Tangible assetsThe tangible assets of Verkkokauppa.com Oyj Group include land, servers, other office and warehouse equipment and devices, as well as basic improvements to rental premises. Tangible assets have been valued in the balance sheet at the original cost less depreciation and impairment. Tangible assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into use. Real estate is not subject to depreciation. The estimated useful lives of tangible assets are as follows: Machinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsThe residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. Normal maintenance and repair costs are recognized in the income statement as an expense at the time they are incurred. Significant improvements or additional investments are capitalized as part of the cost of the asset and amortized over the remaining useful life of the capital asset if it is probable that future economic benefits associated with the asset will flow to the company. Gains on sales from the write-offs and disposals of tangible assets are presented in other operating income in the income statement, and losses in other operating expenses in the income statement. The Group has no interest expenses related to the acquisition of assets that would have been capitalized as part of the cost of acquisition.The same principles apply to the assessment of impairment as for intangible assets. The principles are described as part of the notes on intangible assets.7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options. Measurement of right-of-use assetsThe right-of-use asset is measured at cost at the commencement date of the lease. The cost comprises the initial amount of the lease liability at the commencement date, the lease payments less the incentives received under the lease, the initial direct costs and any costs of restoration.The company has not recognized the initial direct costs in its leases. The amounts of restoration costs are estimated to be immaterial given the nature of the business and no provision has been recognized for them. The company measures the right-of-use assets in accordance with the acquisition cost model. Under the acquisition cost model, a right-of-use asset is measured at cost less accumulated depreciation and adjusted for the remeasurement of the lease liability. The right-of-use assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into service In case the lease term is shorter than the useful life, depreciations are done over the lease term. The estimated depreciation periods are as follows: Machinery and equipment 4\u20137 yearsReal estate and premises 2\u201315 yearsSubleasesThe company has short-term sublease agreements, which are recognized as income on a straight-line basis over the lease term. Lease income is presented in other operating income in the income statement. These sublease agreements are not material.Description of the Group\u2019s lease portfolioThe Group\u2019s lease portfolio consists of leases for real estate, premises and machinery and equipment. The lease for the real estate refers to the J\u00e4tk\u00e4saari property, which includes a store, logistics, office and other premises. In other respects, the stores are leases for premises. Leases for machinery and equipment include leases for store equipment.The leases for premises include several short-term extension options. The leases are not linked to revenue but to the cost-of-living index which is taken into account in the calculation of the lease liability. The leases do not include residual value guarantees or purchase options",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__80": {
"value": "GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill related considerations In impairment testing, the Group has to evaluate indications of impairment using both internal and external sources of information. Group management must make judgments when analyzing information from these sources and drawing conclusions. When determining the value in use, the Group makes estimates of future market development, such as growth rates and profitability. The most significant factors underlying the estimates are the average level of the operating result margin (operating result/turnover) and the discount rate. Changes in these assumptions may materially affect estimated future cash flows. More information on the sensitivity of the recoverable amount to changes in the assumptions used is presented in the paragraph goodwill and impairment testing.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__79": {
"value": "GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__78-1": {
"value": "GoodwillThe goodwill arising from the combination of businesses is recorded in the amount by which the transferred consideration, the share of the non-controlling owners in the target of the acquisition and the previously owned share combined exceed the fair value of the acquired net assets. Goodwill is not recorded for depreciation, but is tested for possible impairment annually and in addition whenever there are indications of impairment.Goodwill and impairment testingGoodwill is created in connection with business transactions as the difference between the fair values of the assets and liabilities included in the agreed acquisition and the purchase price paid. No depreciation is recorded on goodwill, but it is tested for possible impairment at least annually, but always whenever there are indications of impairment. Goodwill testing is a process that requires management judgment. Verkkokauppa.com uses both internal and external data sources in this process. Consideration is used, among other things, in preparing cash flows, determining the discount rate, defining cash flow generating units and allocating goodwill. Revenue, operating result and net working capital forecasts are based on the company\u2019s long-term forecasts.Verkkokauppa.com\u2019s impairment testing has been performed at the operating segment level. Cash-generating units, i.e. Verkkokauppa.com\u2019s online store, store network and new markets, are tested for impairment by comparing the carrying amount of the cash-generating unit Group to its recoverable amount. The book value to be tested includes goodwill, intangible and tangible assets, and net working capital. Annual impairment testing of goodwill is performed by the last day of the financial year, however, always also when there are indications that the recoverable amount of an asset or a Group of cash-generating units is below book value. In addition to goodwill, the Group does not have any other intangible assets that are considered to have an unlimited useful life.An impairment loss is the amount by which the book value of an asset or cash-generating Group exceeds the recoverable amount of the corresponding item. The impairment loss is recorded immediately with an effect on result. Recording an impairment loss weakens the Group\u2019s result and thus equity, but it has no effect on the Group\u2019s cash flows. Goodwill of EUR 2.8 million is allocated to cash-generating units as follows: online store EUR 1.4 million, store network EUR 1.1 million and new markets EUR 0.4 million. According to the goodwill testing, the present value of the cash-generating units exceeds the carrying amount and therefore no impairment has been recognized for goodwill.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__83-1": {
"value": "Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__82": {
"value": "Research and development expenditureResearch and development costs are expensed in the accounting period in which they are incurred, except for development costs that meet the criteria for capitalization. Development expenditure is capitalized as an intangible asset when it can be demonstrated how the development project will generate probable economic benefits and the expenditure incurred during the development phase can be measured reliably. Capitalized development costs are presented as a separate item and amortized over their useful life. Development expenditure previously expensed is not capitalized in subsequent periods.The Group uses self-developed ERP system as well as other systems, of which development costs are capitalized by the company to the extent that the capitalization criteria are deemed to be met. Capitalized development costs are amortized on a straight-line basis over their useful life. The estimated economic impact of capitalized development expenditure is three years.Other intangible assetsOther intangible assets are recorded in the balance sheet at their original cost and amortized on a straight-line basis over their useful lives. The economic life of intangible assets has been estimated at maximum of five years. The intangible assets of the Group consist mainly of intangible rights, IT software and licenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__87": {
"value": "Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.Goodwill and impairment testingGoodwill is created in connection with business transactions as the difference between the fair values of the assets and liabilities included in the agreed acquisition and the purchase price paid. No depreciation is recorded on goodwill, but it is tested for possible impairment at least annually, but always whenever there are indications of impairment. Goodwill testing is a process that requires management judgment. Verkkokauppa.com uses both internal and external data sources in this process. Consideration is used, among other things, in preparing cash flows, determining the discount rate, defining cash flow generating units and allocating goodwill. Revenue, operating result and net working capital forecasts are based on the company\u2019s long-term forecasts.Verkkokauppa.com\u2019s impairment testing has been performed at the operating segment level. Cash-generating units, i.e. Verkkokauppa.com\u2019s online store, store network and new markets, are tested for impairment by comparing the carrying amount of the cash-generating unit Group to its recoverable amount. The book value to be tested includes goodwill, intangible and tangible assets, and net working capital. Annual impairment testing of goodwill is performed by the last day of the financial year, however, always also when there are indications that the recoverable amount of an asset or a Group of cash-generating units is below book value. In addition to goodwill, the Group does not have any other intangible assets that are considered to have an unlimited useful life.An impairment loss is the amount by which the book value of an asset or cash-generating Group exceeds the recoverable amount of the corresponding item. The impairment loss is recorded immediately with an effect on result. Recording an impairment loss weakens the Group\u2019s result and thus equity, but it has no effect on the Group\u2019s cash flows. Goodwill of EUR 2.8 million is allocated to cash-generating units as follows: online store EUR 1.4 million, store network EUR 1.1 million and new markets EUR 0.4 million. According to the goodwill testing, the present value of the cash-generating units exceeds the carrying amount and therefore no impairment has been recognized for goodwill.Key accounting estimates and assumptionsIn testing the Group\u2019s goodwill, the recoverable amount is based on the value in use (present value), which is determined by discounting the estimated future net cash flows at the time of review. Assumptions about the growth of cash flows and the improvement of profitability describe the management\u2019s perception of the development of sales and costs in the forecast period. The weighted average cost of capital (WACC) calculated for Verkkokauppa.com before taxes has been used as the discount rate for the amount to be collected. The components of the yield requirement are e.g. risk-free rate, equity beta and market risk premium.3-year average Residual valueUsed discount rate8.8%8.8%Average revenue growth assumption5.2%2.0%Average operating result % assumption4.2%5.1%Based on a sensitivity analysis, Verkkokauppa.com\u2019s management has assessed that no reasonably possible change in the key assumptions of the impairment testing would have led to an impairment of goodwill.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__86": {
"value": "Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__84": {
"value": "Development Other intangible Advance payments Consolidated EUR thousandTotal costsassetsand work in progressgoodwillCost 1 Jan 2025 4,360 6,259 782 2,846 14,249Increases - - 1,300 - 1,300Transfers between items 823 794 -1,617 - 0Cost 31 Dec 2025 5,183 7,054 465 2,846 15,549Accumulated amortization and impairment 1 Jan 2025 -3,855 -3,048 - - -6,903Amortization for the financial year -374 -1,129 - - -1,502Accumulated amortization and impairment 31 Dec 2025 -4,228 -4,177 - - -8,405Carrying amount 1 Jan 2025 506 3,212 782 2,846 7,3 46Carrying amount 31 Dec 2025 955 2,877 465 2,846 7,14 4Development Other Advance payments Consolidated EUR thousandTotalcostsintangible assetsand work in progressgoodwillCost 1 Jan 20244,1655,9033432,84613,257Increases195147649-992Transfers between items-209-209-0Cost 31 Dec 20244,3606,2597822,84614,249Accumulated amortization and impairment 1 Jan 2024-3,398-2,062---5,461Amortization for the financial year-456-986---1,442Accumulated amortization and impairment 31 Dec 2024-3,855-3,048---6,903Carrying amount 1 Jan 2024 766 3,840 343 2,846 7,796Carrying amount 31 Dec 2024 506 3,212 782 2,846 7,346The Capitalized development costs are mainly related to updating Verkkokauppa.com\u2019s IT infrastructure and system projects in relation to improving operational efficiency and strengthening fast delivery capabilities.The Group has no investment commitments in relation to intangible assets.Goodwill and impairment testingGoodwill is created in connection with business transactions as the difference between the fair values of the assets and liabilities included in the agreed acquisition and the purchase price paid. No depreciation is recorded on goodwill, but it is tested for possible impairment at least annually, but always whenever there are indications of impairment. Goodwill testing is a process that requires management judgment. Verkkokauppa.com uses both internal and external data sources in this process. Consideration is used, among other things, in preparing cash flows, determining the discount rate, defining cash flow generating units and allocating goodwill. Revenue, operating result and net working capital forecasts are based on the company\u2019s long-term forecasts.Verkkokauppa.com\u2019s impairment testing has been performed at the operating segment level. Cash-generating units, i.e. Verkkokauppa.com\u2019s online store, store network and new markets, are tested for impairment by comparing the carrying amount of the cash-generating unit Group to its recoverable amount. The book value to be tested includes goodwill, intangible and tangible assets, and net working capital. Annual impairment testing of goodwill is performed by the last day of the financial year, however, always also when there are indications that the recoverable amount of an asset or a Group of cash-generating units is below book value. In addition to goodwill, the Group does not have any other intangible assets that are considered to have an unlimited useful life.An impairment loss is the amount by which the book value of an asset or cash-generating Group exceeds the recoverable amount of the corresponding item. The impairment loss is recorded immediately with an effect on result. Recording an impairment loss weakens the Group\u2019s result and thus equity, but it has no effect on the Group\u2019s cash flows. Goodwill of EUR 2.8 million is allocated to cash-generating units as follows: online store EUR 1.4 million, store network EUR 1.1 million and new markets EUR 0.4 million. According to the goodwill testing, the present value of the cash-generating units exceeds the carrying amount and therefore no impairment has been recognized for goodwill.Key accounting estimates and assumptionsIn testing the Group\u2019s goodwill, the recoverable amount is based on the value in use (present value), which is determined by discounting the estimated future net cash flows at the time of review. Assumptions about the growth of cash flows and the improvement of profitability describe the management\u2019s perception of the development of sales and costs in the forecast period. The weighted average cost of capital (WACC) calculated for Verkkokauppa.com before taxes has been used as the discount rate for the amount to be collected. The components of the yield requirement are e.g. risk-free rate, equity beta and market risk premium.3-year average Residual valueUsed discount rate8.8%8.8%Average revenue growth assumption5.2%2.0%Average operating result % assumption4.2%5.1%Based on a sensitivity analysis, Verkkokauppa.com\u2019s management has assessed that no reasonably possible change in the key assumptions of the impairment testing would have led to an impairment of goodwill.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__92-1": {
"value": "Goodwill and impairment testingGoodwill is created in connection with business transactions as the difference between the fair values of the assets and liabilities included in the agreed acquisition and the purchase price paid. No depreciation is recorded on goodwill, but it is tested for possible impairment at least annually, but always whenever there are indications of impairment. Goodwill testing is a process that requires management judgment. Verkkokauppa.com uses both internal and external data sources in this process. Consideration is used, among other things, in preparing cash flows, determining the discount rate, defining cash flow generating units and allocating goodwill. Revenue, operating result and net working capital forecasts are based on the company\u2019s long-term forecasts.Verkkokauppa.com\u2019s impairment testing has been performed at the operating segment level. Cash-generating units, i.e. Verkkokauppa.com\u2019s online store, store network and new markets, are tested for impairment by comparing the carrying amount of the cash-generating unit Group to its recoverable amount. The book value to be tested includes goodwill, intangible and tangible assets, and net working capital. Annual impairment testing of goodwill is performed by the last day of the financial year, however, always also when there are indications that the recoverable amount of an asset or a Group of cash-generating units is below book value. In addition to goodwill, the Group does not have any other intangible assets that are considered to have an unlimited useful life.An impairment loss is the amount by which the book value of an asset or cash-generating Group exceeds the recoverable amount of the corresponding item. The impairment loss is recorded immediately with an effect on result. Recording an impairment loss weakens the Group\u2019s result and thus equity, but it has no effect on the Group\u2019s cash flows. Goodwill of EUR 2.8 million is allocated to cash-generating units as follows: online store EUR 1.4 million, store network EUR 1.1 million and new markets EUR 0.4 million. According to the goodwill testing, the present value of the cash-generating units exceeds the carrying amount and therefore no impairment has been recognized for goodwill.Key accounting estimates and assumptionsIn testing the Group\u2019s goodwill, the recoverable amount is based on the value in use (present value), which is determined by discounting the estimated future net cash flows at the time of review. Assumptions about the growth of cash flows and the improvement of profitability describe the management\u2019s perception of the development of sales and costs in the forecast period. The weighted average cost of capital (WACC) calculated for Verkkokauppa.com before taxes has been used as the discount rate for the amount to be collected. The components of the yield requirement are e.g. risk-free rate, equity beta and market risk premium.3-year average Residual valueUsed discount rate8.8%8.8%Average revenue growth assumption5.2%2.0%Average operating result % assumption4.2%5.1%Based on a sensitivity analysis, Verkkokauppa.com\u2019s management has assessed that no reasonably possible change in the key assumptions of the impairment testing would have led to an impairment of goodwill.ImpairmentThe most significant financial assets of the Group subject to the expected credit loss model required by IFRS 9 are cash and cash equivalents and traditional trade receivables from companies. In addition, it is necessary to apply the impairment model to the financial guarantee contracts. The Group\u2019s cash and cash equivalents are deposited in accounts with solid Nordic banks and are therefore not assessed as being at risk of impairment. In addition to the aforementioned financial assets, the contract assets are subject to impairment. The management of the company monitors the development of counterparty risk.The Group recognizes a lifetime expected credit loss on trade receivables using a simplified method (matrix model). The model based on expected credit losses is anticipative, and the expected portion of credit losses is based on the amounts of historical credit losses. The historical credit loss percentage is adjusted when necessary, taking into account the macroeconomic impact on customers\u2019 ability to pay. The expected credit losses over the entire life of the receivable are calculated by multiplying the gross value of the trade receivables with the expected loss portion in all maturity classes. In addition, at each reporting date, the company assesses whether there is further evidence of impairment of an asset, for instance due to insolvency. In these cases, the company recognizes the impairment immediately. Impairment losses are recognized in other operating expenses in the income statement. Recoverable credit losses are recognized in other operating expenses in the income statement.When determining the credit loss rates for corporate customers, the customer\u2019s historical payment behavior, the aging of receivables and their development were examined.Changes in expected credit losses are recognized in other operating expenses in the income statement. The total net credit losses recognized in 2025 amounted to EUR 893 thousand (3,068). The effects of the company\u2019s net credit losses are described in the note Accounts receivable and other receivables 7.17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__95": {
"value": "7.14 Tangible assetsThe tangible assets of Verkkokauppa.com Oyj Group include land, servers, other office and warehouse equipment and devices, as well as basic improvements to rental premises. Tangible assets have been valued in the balance sheet at the original cost less depreciation and impairment. Tangible assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into use. Real estate is not subject to depreciation. The estimated useful lives of tangible assets are as follows: Machinery and equipment 3\u201310 yearsOther tangible assets 5\u201310 yearsThe residual values and the useful lives of the assets shall be reviewed at least at the end of each financial year and adjusted, if necessary, to reflect changes in the expectations of economic benefits. Normal maintenance and repair costs are recognized in the income statement as an expense at the time they are incurred. Significant improvements or additional investments are capitalized as part of the cost of the asset and amortized over the remaining useful life of the capital asset if it is probable that future economic benefits associated with the asset will flow to the company. Gains on sales from the write-offs and disposals of tangible assets are presented in other operating income in the income statement, and losses in other operating expenses in the income statement. The Group has no interest expenses related to the acquisition of assets that would have been capitalized as part of the cost of acquisition.The same principles apply to the assessment of impairment as for intangible assets. The principles are described as part of the notes on intangible assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__99": {
"value": "Machinery and Other tangible Advance payments EUR thousand LandTotalequipmentassetsand work in progressCost 1 Jan 20252 14,005 3,169 81717,994Increases- 975 19 9031,897Disposals- -7 - - -7Transfers between items- 1,690 - -1,690 0Cost 31 Dec 20252 16,662 3,189 31 19,883Accumulated depreciation 1 Jan 2025- -9,669 -2,852 - -12,521Depreciation for the financial year- -1,031 -114 - -1,146Accumulated depreciation 31 Dec 2025- -10,700 -2,966 0 -13,667Carrying amount 1 Jan 2025 2 4,336 317 817 5,473Carrying amount 31 Dec 2025 2 5,961 222 31 6,216Machinery and Other tangible Advance payments EUR thousand LandTotalequipmentassetsand work in progressCost 1 Jan 2024213,4433,054720 17,219Increases-56238175 775Transfers between items-078-78 0Cost 31 Dec 2024214,0053,169817 17,994Accumulated depreciation 1 Jan 2024--8,668-2,740- -11,408Depreciation for the financial year--1,001-112- -1,113Accumulated depreciation 31 Dec 2024--9,669-2,8520-12,521Carrying amount 1 Jan 2024 2 4,775 314 720 5,811Carrying amount 31 Dec 2024 2 4,336 317 817 5,473The Group has no investment commitments in relation to tangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__106-1": {
"value": "7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options.7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.The guarantees are related to rental, customs guarantees and letters of credit. Other commitments and contingent liabilities relate to residual value and rental liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__103-1": {
"value": "7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options. Measurement of right-of-use assetsThe right-of-use asset is measured at cost at the commencement date of the lease. The cost comprises the initial amount of the lease liability at the commencement date, the lease payments less the incentives received under the lease, the initial direct costs and any costs of restoration.The company has not recognized the initial direct costs in its leases. The amounts of restoration costs are estimated to be immaterial given the nature of the business and no provision has been recognized for them. The company measures the right-of-use assets in accordance with the acquisition cost model. Under the acquisition cost model, a right-of-use asset is measured at cost less accumulated depreciation and adjusted for the remeasurement of the lease liability. The right-of-use assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into service In case the lease term is shorter than the useful life, depreciations are done over the lease term. The estimated depreciation periods are as follows: Machinery and equipment 4\u20137 yearsReal estate and premises 2\u201315 yearsSubleasesThe company has short-term sublease agreements, which are recognized as income on a straight-line basis over the lease term. Lease income is presented in other operating income in the income statement. These sublease agreements are not material.Description of the Group\u2019s lease portfolioThe Group\u2019s lease portfolio consists of leases for real estate, premises and machinery and equipment. The lease for the real estate refers to the J\u00e4tk\u00e4saari property, which includes a store, logistics, office and other premises. In other respects, the stores are leases for premises. Leases for machinery and equipment include leases for store equipment.The leases for premises include several short-term extension options. The leases are not linked to revenue but to the cost-of-living index which is taken into account in the calculation of the lease liability. The leases do not include residual value guarantees or purchase options7.17 Trade receivables and other receivablesTrade receivables are receivables arising from goods or services sold to customers in the ordinary course of business. Other receivables are contract assets, other accrued income and financial assets with fixed or determinable payments that are not quoted in an active market. Trade receivables and other receivables are classified as current assets if customer payment in respect of them is expected within one year. Otherwise, they are presented as non-current assets. Following the sale of the consumer finance business in September 2025 and the sale of B2B accounts receivable starting in December 2024, the Company\u2019s trade receivables have decreased significantly. The principles relating to impairment are explained in the note on Financial risk management.7.22.37.19 Cash and cash equivalentsCash and cash equivalents consist of cash assets and balances on bank accounts. Cash and cash equivalents belong to the category of financial assets measured at amortized cost. Cash and cash equivalents are held in Nordic banks with good credit ratings and are not considered to be at risk of impairment.7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__100-1": {
"value": "7.15 LeasesLeases wherein the Group is the lesseeRecognition of leasesAt the time the contract was entered into, the company will assess whether the contract is a lease or whether the contract contains a lease element. The company recognizes a right-of-use asset and a lease liability at the inception of the lease, except for leases with a short lease term (less than 12 months) and leases with a low value. Rental costs for short-term and low-value leases are recognized in the income statement under other operating expenses on a straight-line basis over the term of the lease.Measurement and recognition of lease liabilityThe lease liability is measured at the present value of the lease payments not paid at the commencement date of the contract. The lease payments are discounted at the interest rate implicit in the lease if that interest rate can be easily determined. If the interest rate cannot be easily determined, the interest rate of the company\u2019s incremental borrowing rate shall be used. The lease agreement for the J\u00e4tk\u00e4saari property, which covers approximately 71% of the lease liabilities on the balance sheet, has been discounted at the incremental borrowing rate. The company\u2019s incremental borrowing rate has also been used as the discount rate in other lease agreements. Changes in the company\u2019s financial position have been taken into account in determining the risk premium when determining the incremental borrowing rate. The discount rates used vary between 1.3% and 5.0%.The lease payments included in the value of the lease liability at the commencement date consist of fixed payments less available incentives related to lease contracts, variable rent based on index, purchase option exercise prices (when reasonably certain), amounts of residual value guarantees and penalties for termination of lease contracts, if the lease term has taken into account that the lessee exercises the option to terminate the lease.There are no termination options in the leases of Verkkokauppa.com Oyj that have been taken into account in the calculation. Lease contracts with purchase options are related to machinery and equipment and are not significant.The lease liability is measured at amortized cost using the effective interest method. Revaluation of the lease liability shall be carried out if there is a change in the lease term, the use of the purchase option becomes or ceases to be reasonably certain, the index used to calculate variable lease payments changes or if there is a change in the expected payments on the basis of residual value guarantees. The discount rate to be used for the revaluation depends on the nature of the change. The payments for all the leases of the company real estate and facilities are linked to the cost-of-living index. The company will make revaluations of its lease liability and the right-of-use asset when the index changes. In those contracts where the lease component and the non-lease component must be separated, the distinction is made on the basis of relative stand-alone selling prices. The company has office space leases in which the lease component is separated from the service component. The stand-alone price is based on the estimated levels of capital rents for the region in question. The lease term used to calculate the lease liability is the period during which the lease is non-cancelable, plus the period of the renewal or termination option if it is reasonably certain that the lessee will exercise the renewal option or not exercise the termination option. The company has extension options related to its real estate. These are not taken into account in the lease term. The decision on extension options is made on a commercial basis when the lessor is to be informed of the use of the extension option. The management of the company has taken into consideration the business model of the company and the agility expected in it in relation to the physical market place in an ever-changing business environment when assessing the probability of the realization of extension options. Measurement of right-of-use assetsThe right-of-use asset is measured at cost at the commencement date of the lease. The cost comprises the initial amount of the lease liability at the commencement date, the lease payments less the incentives received under the lease, the initial direct costs and any costs of restoration.The company has not recognized the initial direct costs in its leases. The amounts of restoration costs are estimated to be immaterial given the nature of the business and no provision has been recognized for them. The company measures the right-of-use assets in accordance with the acquisition cost model. Under the acquisition cost model, a right-of-use asset is measured at cost less accumulated depreciation and adjusted for the remeasurement of the lease liability. The right-of-use assets are depreciated on a straight-line basis over the useful life of the asset from the moment the asset is put into service In case the lease term is shorter than the useful life, depreciations are done over the lease term. The estimated depreciation periods are as follows: Machinery and equipment 4\u20137 yearsReal estate and premises 2\u201315 yearsSubleasesThe company has short-term sublease agreements, which are recognized as income on a straight-line basis over the lease term. Lease income is presented in other operating income in the income statement. These sublease agreements are not material.Description of the Group\u2019s lease portfolioThe Group\u2019s lease portfolio consists of leases for real estate, premises and machinery and equipment. The lease for the real estate refers to the J\u00e4tk\u00e4saari property, which includes a store, logistics, office and other premises. In other respects, the stores are leases for premises. Leases for machinery and equipment include leases for store equipment.The leases for premises include several short-term extension options. The leases are not linked to revenue but to the cost-of-living index which is taken into account in the calculation of the lease liability. The leases do not include residual value guarantees or purchase options",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__112": {
"value": "Right-of-use assetsEUR thousand Premises and facilities Machinery and equipment TotalCost 1 Jan 202555,777 1,620 57,397Increases 0 418 418Increase/decrease due to remeasurement 993 - 993Cost 31 Dec 2025 56,769 2,038 58,807Accumulated depreciation 1 Jan 2025 -31,913 -1,620 -33,533Depreciation for the financial year -4,150 -50 -4,199Accumulated depreciation 31 Dec 2025 -36,063 -1,669 -37,732Carrying amount 1 Jan 2025 23,864 0 23,864Carrying amount 31 Dec 2025 20,706 368 21,075EUR thousand Premises and facilities Machinery and equipment TotalCost 1 Jan 2024 40,897 1,620 42,517Increase/decrease due to remeasurement 14,880 - 14,880Cost 41 Dec 2024 55,777 1,620 57,397Accumulated depreciation 1 Jan 2024 -27,549 -1,620 -29,169Depreciation for the financial year -4,364 - -4,364Accumulated depreciation 41 Dec 2024 -31,913 -1,620 -33,533Carrying amount 1 Jan 2024 13,348 0 13,349Carrying amount 31 Dec 2024 23,864 0 23,864The remeasurements carried out in 2025 and 2024 relate to index increases in lease contracts and to renegotiated leases. In December 2024, the company has entered into an extension agreement for J\u00e4tk\u00e4saari real estate and land areas. The extension agreement is valid until December 2032.Lease liabilities Maturity analysis, contractual undiscounted cash flowsEUR thousand 31 Dec 2025 31 Dec 2024Less than one year 5,220 5,326From one to two years 8,568 9,716From three to four years 6,958 7,2 26Over five years 7,061 10,839Undiscounted lease liabilities, total 27,806 33,107Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Items recognized in the income statementEUR thousand 2025 2024Depreciations on right-of-use assets 4,199 4,364Interests on lease liabilities 1,149 745Lease income from subleasing right-of-use 359 132assetsExpenses related to leases of low-value assets 44 52Items recognized in the cash flow statementEUR thousand 2025 2024Total cash outflow for leases -4,294 -5,894Lease compensations 222 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__111-1": {
"value": "Right-of-use assetsEUR thousand Premises and facilities Machinery and equipment TotalCost 1 Jan 202555,777 1,620 57,397Increases 0 418 418Increase/decrease due to remeasurement 993 - 993Cost 31 Dec 2025 56,769 2,038 58,807Accumulated depreciation 1 Jan 2025 -31,913 -1,620 -33,533Depreciation for the financial year -4,150 -50 -4,199Accumulated depreciation 31 Dec 2025 -36,063 -1,669 -37,732Carrying amount 1 Jan 2025 23,864 0 23,864Carrying amount 31 Dec 2025 20,706 368 21,075EUR thousand Premises and facilities Machinery and equipment TotalCost 1 Jan 2024 40,897 1,620 42,517Increase/decrease due to remeasurement 14,880 - 14,880Cost 41 Dec 2024 55,777 1,620 57,397Accumulated depreciation 1 Jan 2024 -27,549 -1,620 -29,169Depreciation for the financial year -4,364 - -4,364Accumulated depreciation 41 Dec 2024 -31,913 -1,620 -33,533Carrying amount 1 Jan 2024 13,348 0 13,349Carrying amount 31 Dec 2024 23,864 0 23,864The remeasurements carried out in 2025 and 2024 relate to index increases in lease contracts and to renegotiated leases. In December 2024, the company has entered into an extension agreement for J\u00e4tk\u00e4saari real estate and land areas. The extension agreement is valid until December 2032.Lease liabilities Maturity analysis, contractual undiscounted cash flowsEUR thousand 31 Dec 2025 31 Dec 2024Less than one year 5,220 5,326From one to two years 8,568 9,716From three to four years 6,958 7,2 26Over five years 7,061 10,839Undiscounted lease liabilities, total 27,806 33,107Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Items recognized in the income statementEUR thousand 2025 2024Depreciations on right-of-use assets 4,199 4,364Interests on lease liabilities 1,149 745Lease income from subleasing right-of-use 359 132assetsExpenses related to leases of low-value assets 44 52Items recognized in the cash flow statementEUR thousand 2025 2024Total cash outflow for leases -4,294 -5,894Lease compensations 222 - Change in deferred tax assetsEUR thousand 1 Jan 2025 Recognized Recognized 31 Dec 2025through profit or loss in equityLease liabilities 5,286 -532 - 4,753Inventories 40 79 - 119Provisions 60 8 - 68Internal margin on Group inventories 0 11 - 11Depreciation difference 275 161 - 436Deferred tax asset on loss for the financial year 880 -619 - 262Total deferred tax asset before netting6,542 -8930 5,649Netting of deferred tax assets and liabilities -4,773 558 0 -4,215Total after netting1,769 -335 0 1,434Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -42Changes in the contractual assets are explained in the note on Revenue from contracts with customers 7.2.EUR thousand 2025 2024Non-currentTrade receivables6,618Other non-current receivables 482504Non-current receivables, total 482 7,122CurrentTrade receivables6,79632,551Contract assets 2,6621,905Other accrued income 12,89710,061Vat receivables 244136Income tax receivables -9Other receivables 2,0251,129Current receivables, total 24,624 45,791Non-current and current receivables, total 25,106 52,913Ageing analysis of trade receivables20252024Trade Impairment Trade Impairment EUR thousandreceivablesreceivablesNot due 6,474 2 34,388 573 Past due 1\u201360 days 328 9 5,763 440 Past due 61\u2013120 days 64 58 97 66 Past due over 121 days 0 0 187 187 Total 6,866 69 40,435 1,266 In September 2025, the company completed the sale of its consumer finance business to Norion Bank AB and its payment solutions business unit Walley. As of the balance sheet date of 31 December 2025, trade receivables no longer include receivables from self-financed consumer finance. As of the comparison date of 31 December 2024, long-term trade receivables consisted entirely of customer finance receivables and their share in short-term trade receivables was approximately 77%.In the financial year 2024, the company entered into an agreement with Norion Bank AB for the management of the invoice ledger and the sale of invoices. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Verkkokauppa.com Oyj sold all of its overdue receivables until September 2025 using a so-called continuous trading model, in which all receivables that are overdue for more than 60 days and financed by the company itself are sold to third parties.Revenue from the sale of products is recognized when control of the product is transferred and no separate impairment provision is recognized.Reconciliation of impairment of the trade receivablesEUR thousand 2025 2024Opening bad debt allowance at 1 January 1,266 1,233Increase in bad debt allowance recognized in profit 2,072 3,068or loss during yearReduction of allowance for loss on trade receivables -1,179 -recognised in profit or loss during the financial periodReceivables written of during the year as uncollectible -2,050 -3,016Unused amount reversed -41 -18Closing bad debt allowance at 31 December 69 1,266EUR thousand 2025 2024Cash in hand and at banks 47, 28835,600Total 47, 288 35,600The company\u2019s cash assets were fully available at the balance sheet date.7.21 Cash flow informationNet debt reconciliationEUR thousand 2025 2024Cash and cash equivalents 47, 28835,600Bank loans -17,4 41 -19,027Lease liabilities -23,767 -26,428Net debt 6,080 -9,856EUR thousand 2024 2023Cash 47,28835,600Gross debt - leases -41,208-45,455Net debt 6,080 -9,856Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,0807.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.7.22.3 Financial risk managementGeneral informationIn business operations, the Group is exposed to several financial risks, of which the main financial risks are financing acquisition and liquidity risk, as well as currency and interest rate risk. The goal of the Group\u2019s risk management is to minimize the harmful effects of financial market changes on the Group\u2019s result. The general principles of the Group\u2019s risk management are approved by the board. The Group\u2019s CFO is responsible for the practical implementation of financial risk management by identifying and evaluating risks. The Group does not apply hedge accounting in accordance with IFRS 9.Funding and liquidity riskThe Group seeks to secure access to finance and sufficient liquidity. A business that generates positive cash flow and a solid management of net working capital enable an optimal capital structure and availability of financing. The Group continuously assesses and monitors the amount of financing required for the business in order to provide the Group with sufficient liquid assets to finance its operations and to pay outstanding payables. According to the maturity distribution, the most significant part of the debts will mature within a year, with a priority emphasis. Accounts payable are always due within less than a year because they have short payment periods. The maturities of the lease liabilities depend on the agreement and accordingly, they fall due evenly over the duration of the agreement. However, a significant part of lease contract debts matures within less than five years. Maturity has spread to many counterparties.Contractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200Liquidity riskThe Group aims to monitor the amount of financing required by the business by analysing sales cash flow forecasts, so that the Group has enough liquid assets to finance operations and to repay maturing loans. The availability and flexibility of the Group\u2019s financing is aimed at ensuring sufficient credit limit reserves, a balanced maturity distribution of loans and sufficiently long loan periods, as well as by using several financial institutions and forms of financing in the acquisition of financing. On 31 December 2025, the Group had EUR 25 million (25) in the credit limit reserve, and their validity period is linked to the validity period of the financing agreement.At the end of 2025, the Verkkokauppa.com Group had interest-bearing financial institution loans totaling EUR 17.4 million (19.0), which is amortized annually by 2.1 million euro and the rest will be paid in June 2027.Contingent liabilities and assets and commitmentsNo assets have been given as collateral for financial institution loans. Financial loans and credit limit agreements are subject to covenant conditions. The covenant terms determine the required net debt/EBITDA ratio and the net debt ratio. In 2025, Verkkokauppa.com has fulfilled these covenant conditions. Credit and counterparty riskCredit risks arise when a counterparty is unable to meet its contractual obligations, causing the Group to suffer a financial loss. Trade receivables and other receivables expose the Group to credit risk. The company sold its consumer financing business in September 2025 and is therefore no longer exposed to the credit risk of self-financed customer financing, which was the company\u2019s most significant credit risk. With the sale of customer financing, the Group\u2019s main credit risk is on ordinary trade receivables from corporate customers. The Group has defined a credit policy for customer receivables, the aim of which is to increase profitable sales by identifying and managing credit risks in advance. The credit policy defines the minimum requirements for the Group regarding credit transactions and collections. The Group\u2019s credit committee determines credit risks. The Group has credit rules in place, which define, among other things, credit decision principles, limit amounts and trade receivables valuation principles.On September 4, 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley. At the same time, Verkkokauppa.com entered into a long-term partnership agreement with Walley to provide consumer finance services to its customers, supporting the company\u2019s growth and long-term goals. Under the agreement, Verkkokauppa.com will receive a commission for intermediation of consumer credit.In the financial year 2024, the company entered into an agreement with Norion Bank AB for invoice ledger management and invoice sales. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Counterparty risk related to cash is managed by investing cash in accounts with large, highly rated, sound Nordic banks. The company\u2019s cash is fully withdrawable. Counterparty risk arising from purchasing activities is managed by using, where necessary, a letter of credit as a payment method, which ensures delivery in accordance with the contract. The company\u2019s letters of credit are credit-based letters of creditImpairmentThe most significant financial assets of the Group subject to the expected credit loss model required by IFRS 9 are cash and cash equivalents and traditional trade receivables from companies. In addition, it is necessary to apply the impairment model to the financial guarantee contracts. The Group\u2019s cash and cash equivalents are deposited in accounts with solid Nordic banks and are therefore not assessed as being at risk of impairment. In addition to the aforementioned financial assets, the contract assets are subject to impairment. The management of the company monitors the development of counterparty risk.The Group recognizes a lifetime expected credit loss on trade receivables using a simplified method (matrix model). The model based on expected credit losses is anticipative, and the expected portion of credit losses is based on the amounts of historical credit losses. The historical credit loss percentage is adjusted when necessary, taking into account the macroeconomic impact on customers\u2019 ability to pay. The expected credit losses over the entire life of the receivable are calculated by multiplying the gross value of the trade receivables with the expected loss portion in all maturity classes. In addition, at each reporting date, the company assesses whether there is further evidence of impairment of an asset, for instance due to insolvency. In these cases, the company recognizes the impairment immediately. Impairment losses are recognized in other operating expenses in the income statement. Recoverable credit losses are recognized in other operating expenses in the income statement.When determining the credit loss rates for corporate customers, the customer\u2019s historical payment behavior, the aging of receivables and their development were examined.Changes in expected credit losses are recognized in other operating expenses in the income statement. The total net credit losses recognized in 2025 amounted to EUR 893 thousand (3,068). The effects of the company\u2019s net credit losses are described in the note Accounts receivable and other receivables 7.17.The currency risk of Verkkokauppa.com Oyj arises mainly from the purchase of goods, as the company has purchasing activities in several different currencies. However, the management of the company does not consider the foreign exchange rate risk to be significant, as most purchases are made in euros. In respect of purchases made in foreign currencies, trade payables in the balance sheet are exposed to foreign exchange rate risk. In addition, the company has advance payments in foreign currency in the balance sheet, with short open positions. Foreign exchange risk is managed from a commercial point of view through rapid inventory turnover and by seeking to transfer possible exchange rate changes into sales prices or by changing supplier. The company does not hedge against foreign exchange rate risk. Revenue is not exposed to foreign exchange rate risk, as majority of revenue is generated in euros. The Group has currency accounts in US dollars (USD), Hong Kong dollars (HKD) and Chinese yuan renminbi (CNY). The currency risks of foreign currency accounts relate to exchange rate differences that arise from the conversion of monetary assets to the exchange rate on the balance sheet date. Exchange rate differences of monetary assets are presented in the note Financial income and expenses 7.9.At the end of the financial year 2025, the amount of currency-denominated open trade payables amounted to EUR 13 thousand (215). Exchange rate differences in accounts payable were irrelevant in 2025 and the comparison year7.23 Other current liabilities and accrued liabilitiesEUR thousand 2025 2024Contract liabilities 1,672 1,664Accrued personnel expenses 7,427 6,743Other accrued liabilities 4,473 7,305Goods in transit 3,053 3,691Periodized purchases 1,374 1,185Withholding tax liability 798 752VAT liability11,088 10,273Other current liabilities and accrued liabilities29,883 31,613Payables related to contracts with customers are presented in the note on 7.2 Revenue from contracts with customers.",
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"f1__s8__6__114-1": {
"value": "Lease liabilities Maturity analysis, contractual undiscounted cash flowsEUR thousand 31 Dec 2025 31 Dec 2024Less than one year 5,220 5,326From one to two years 8,568 9,716From three to four years 6,958 7,2 26Over five years 7,061 10,839Undiscounted lease liabilities, total 27,806 33,107Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Items recognized in the income statementEUR thousand 2025 2024Depreciations on right-of-use assets 4,199 4,364Interests on lease liabilities 1,149 745Lease income from subleasing right-of-use 359 132assetsExpenses related to leases of low-value assets 44 52Items recognized in the cash flow statementEUR thousand 2025 2024Total cash outflow for leases -4,294 -5,894Lease compensations 222 -7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200",
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"f1__s8__6__113-1": {
"value": "Lease liabilities Maturity analysis, contractual undiscounted cash flowsEUR thousand 31 Dec 2025 31 Dec 2024Less than one year 5,220 5,326From one to two years 8,568 9,716From three to four years 6,958 7,2 26Over five years 7,061 10,839Undiscounted lease liabilities, total 27,806 33,107Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Items recognized in the income statementEUR thousand 2025 2024Depreciations on right-of-use assets 4,199 4,364Interests on lease liabilities 1,149 745Lease income from subleasing right-of-use 359 132assetsExpenses related to leases of low-value assets 44 52Items recognized in the cash flow statementEUR thousand 2025 2024Total cash outflow for leases -4,294 -5,894Lease compensations 222 -7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200",
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"f1__s8__6__116-1": {
"value": "Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -42Non-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalContractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.",
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},
"f1__s8__6__115-1": {
"value": "Lease liabilities in the balance sheetEUR thousand 31 Dec 2025 31 Dec 2024Current lease liabilities 4,194 3,842Non-current lease liabilities 19,573 22,587Lease liabilities, total 23,767 26,428Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -42Non-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalContractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.7.23 Other current liabilities and accrued liabilitiesEUR thousand 2025 2024Contract liabilities 1,672 1,664Accrued personnel expenses 7,427 6,743Other accrued liabilities 4,473 7,305Goods in transit 3,053 3,691Periodized purchases 1,374 1,185Withholding tax liability 798 752VAT liability11,088 10,273Other current liabilities and accrued liabilities29,883 31,613Payables related to contracts with customers are presented in the note on 7.2 Revenue from contracts with customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__118": {
"value": "7.16 Deferred tax assets and liabilitiesThe deferred tax is calculated from the temporary differences between the carrying amount and the tax base, using either the tax rate in force at the balance sheet date or a known tax rate that will come into force at a later date. A deferred tax asset is recognized only to the extent that it is probable that future taxable profit will be available against which the temporary difference can be utilized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__120": {
"value": " Change in deferred tax assetsEUR thousand 1 Jan 2025 Recognized Recognized 31 Dec 2025through profit or loss in equityLease liabilities 5,286 -532 - 4,753Inventories 40 79 - 119Provisions 60 8 - 68Internal margin on Group inventories 0 11 - 11Depreciation difference 275 161 - 436Deferred tax asset on loss for the financial year 880 -619 - 262Total deferred tax asset before netting6,542 -8930 5,649Netting of deferred tax assets and liabilities -4,773 558 0 -4,215Total after netting1,769 -335 0 1,434Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -42",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__122-1": {
"value": "Change in deferred tax liabilitiesRight-of-use assets -4,773 558 - -4,215Fair value allocations made in connection with -42 21 - -21the acquisition of a subsidiaryTotal deferred tax liability before netting -4,815 579 - -4,236Offsetting of deferred tax assets and liabilities 4,773 -558 - 4,215Total after netting -42 21 - -21EUR thousand 1 Jan 2024 Recognized Recognized 31 Dec 2024through profit or loss in equityLease liabilities3,332 1,954 - 5,286Inventories62 -21 - 40Provisions202 -141 - 60Internal margin on Group inventories2 -2 - 0Non-deductible expenses related to acquisition of 239 37 - 275Group companiesDepreciation difference0 880 - 880Total deferred tax assetsbefore netting3,835 2,706- 6,542Offsetting of deferred tax assets and liabilities-2,662 -2,111 - -4,773Total after netting1,174 596 - 1,769Change in deferred tax liabilitiesRight-of-use assets-2,662 -2,111 - -4,773Fair value adjustments made in connection with -74 32 - -42the acquisition of a subsidiaryTotal deferred tax liability before netting -2,736 -2,079 - -4,815Offsetting of deferred tax assets and liabilities2,662 2,111 - 4,773Total after netting -74 32 - -427.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__125": {
"value": "7.17 Trade receivables and other receivablesTrade receivables are receivables arising from goods or services sold to customers in the ordinary course of business. Other receivables are contract assets, other accrued income and financial assets with fixed or determinable payments that are not quoted in an active market. Trade receivables and other receivables are classified as current assets if customer payment in respect of them is expected within one year. Otherwise, they are presented as non-current assets. Following the sale of the consumer finance business in September 2025 and the sale of B2B accounts receivable starting in December 2024, the Company\u2019s trade receivables have decreased significantly. The principles relating to impairment are explained in the note on Financial risk management.7.22.3",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__128": {
"value": "Changes in the contractual assets are explained in the note on Revenue from contracts with customers 7.2.EUR thousand 2025 2024Non-currentTrade receivables6,618Other non-current receivables 482504Non-current receivables, total 482 7,122CurrentTrade receivables6,79632,551Contract assets 2,6621,905Other accrued income 12,89710,061Vat receivables 244136Income tax receivables -9Other receivables 2,0251,129Current receivables, total 24,624 45,791Non-current and current receivables, total 25,106 52,913Ageing analysis of trade receivables20252024Trade Impairment Trade Impairment EUR thousandreceivablesreceivablesNot due 6,474 2 34,388 573 Past due 1\u201360 days 328 9 5,763 440 Past due 61\u2013120 days 64 58 97 66 Past due over 121 days 0 0 187 187 Total 6,866 69 40,435 1,266 In September 2025, the company completed the sale of its consumer finance business to Norion Bank AB and its payment solutions business unit Walley. As of the balance sheet date of 31 December 2025, trade receivables no longer include receivables from self-financed consumer finance. As of the comparison date of 31 December 2024, long-term trade receivables consisted entirely of customer finance receivables and their share in short-term trade receivables was approximately 77%.In the financial year 2024, the company entered into an agreement with Norion Bank AB for the management of the invoice ledger and the sale of invoices. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Verkkokauppa.com Oyj sold all of its overdue receivables until September 2025 using a so-called continuous trading model, in which all receivables that are overdue for more than 60 days and financed by the company itself are sold to third parties.Revenue from the sale of products is recognized when control of the product is transferred and no separate impairment provision is recognized.Reconciliation of impairment of the trade receivablesEUR thousand 2025 2024Opening bad debt allowance at 1 January 1,266 1,233Increase in bad debt allowance recognized in profit 2,072 3,068or loss during yearReduction of allowance for loss on trade receivables -1,179 -recognised in profit or loss during the financial periodReceivables written of during the year as uncollectible -2,050 -3,016Unused amount reversed -41 -18Closing bad debt allowance at 31 December 69 1,266",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__130-1": {
"value": "EUR thousand 2025 2024Non-currentTrade receivables6,618Other non-current receivables 482504Non-current receivables, total 482 7,122CurrentTrade receivables6,79632,551Contract assets 2,6621,905Other accrued income 12,89710,061Vat receivables 244136Income tax receivables -9Other receivables 2,0251,129Current receivables, total 24,624 45,791Non-current and current receivables, total 25,106 52,913Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,08031 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalOther receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__131-1": {
"value": "EUR thousand 2025 2024Non-currentTrade receivables6,618Other non-current receivables 482504Non-current receivables, total 482 7,122Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,08031 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalOther receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__133": {
"value": "CurrentTrade receivables6,79632,551Contract assets 2,6621,905Other accrued income 12,89710,061Vat receivables 244136Income tax receivables -9Other receivables 2,0251,129Current receivables, total 24,624 45,791Non-current and current receivables, total 25,106 52,913",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__135": {
"value": "Reconciliation of impairment of the trade receivablesEUR thousand 2025 2024Opening bad debt allowance at 1 January 1,266 1,233Increase in bad debt allowance recognized in profit 2,072 3,068or loss during yearReduction of allowance for loss on trade receivables -1,179 -recognised in profit or loss during the financial periodReceivables written of during the year as uncollectible -2,050 -3,016Unused amount reversed -41 -18Closing bad debt allowance at 31 December 69 1,266",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__136": {
"value": "7.18 InventoryThe Group\u2019s inventory consists of finished goods for sale, in-store demonstration equipment and serviced products. Inventories are valued at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and selling expenses. The cost of inventory is determined using the first-in, first-out (FIFO) method. The cost includes direct costs incurred in connection with the acquisition, net of rebates. The inventory turn and the possible reduction of the net realizable value below cost are regularly assessed and, if necessary, a write-down of inventories is recorded. In addition, the Group separately recognizes a write-down for older items according to the inventory dates.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__138": {
"value": "EUR thousand 2025 2024Goods 64,912 51,139Total 64,912 51,139The Group has recorded a total impairment of inventories of EUR 1.7 million (2.9) during the financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__139": {
"value": "7.19 Cash and cash equivalentsCash and cash equivalents consist of cash assets and balances on bank accounts. Cash and cash equivalents belong to the category of financial assets measured at amortized cost. Cash and cash equivalents are held in Nordic banks with good credit ratings and are not considered to be at risk of impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__142": {
"value": "EUR thousand 2025 2024Cash in hand and at banks 47, 28835,600Total 47, 288 35,600The company\u2019s cash assets were fully available at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__144": {
"value": "7. 20 EquityTreasury sharesThe acquisition of treasury shares, together with the related costs, is presented as a deduction of equity. Dividend distributionThe dividend proposed by the Board of Directors to the Annual General Meeting is recorded based on the decision of the Annual General Meeting.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__143-1": {
"value": "7. 20 EquityTreasury sharesThe acquisition of treasury shares, together with the related costs, is presented as a deduction of equity. Dividend distributionThe dividend proposed by the Board of Directors to the Annual General Meeting is recorded based on the decision of the Annual General Meeting.Fair value reserveThe fair value reserve is a fund that is based on equity investments measured at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__147-1": {
"value": "Share capital and treasury sharesNumber of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, pcs (1,000)pcs (1,000)pcs (1,000)EUR thousand 1 Jan 2025 45,268 86 45,355 100Acquisition of -250 250 - -treasury sharesTransfer of treasury shares, Board of Direc-37 -37 - -tors\u2019 remuneration31 Dec 2025 45,055 299 45,355 100Number of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, EUR pcs (1,000)pcs (1,000)pcs (1,000)thousand 1 Jan 2024 45,209 146 45,355 100Transfer of treasury shares, Board 59-59--of Directors\u2019 remuneration31 Dec 2024 45,268 86 45,355 100Verkkokauppa.com Oyj Group has one share class. The share has no nominal value. Each share entitles its holder to one vote at the Annual General Meeting. All issued shares have been fully paid out. At the end of the financial year 2025, the share capital of Verkkokauppa.com Oyj was EUR 100,000 and the number of shares was 45,354,532 including 299,336 (86,345) treasury shares held by the company. The company acquired 250,000 of its own shares during the financial year 2025. The company did not acquire any of its own shares during the financial year 2024.Invested unrestricted equity fundThe invested unrestricted equity fund includes the subscription price of the shares to the extent that they are not entered into share capital on the basis of a separate decision.Capital management The aim of the Group\u2019s capital management is to support the business through an optimal capital structure by ensuring normal operating conditions. The Group assesses the development and adequacy of its capital structure and equity ratio. Capital management aims to ensure cost-effectively the Group\u2019s operating conditions at a competitive level in all business cycles, adequate risk-bearing capacity and good debt management and dividend payment capacity. The objective of capital management is to increase shareholder value and achieve the best possible profit. The Group has not applied for a credit rating from any external credit rating institution. Capital management is based on continuous monitoring of the objectives set by the Board and of the external financing and defined thresholds, as well as on the approval and implementation of balancing measures in case of any deviations. On the basis of the information it is provided, the Board of Directors evaluates the effects of any deviation and takes the necessary capital management decisions. The Group\u2019s net gearing target is defined and monitored as part of normal reporting. The ratio of net liabilities to equity is -15.4% (35.3%) as one of the key indicators for the overall management of the balance sheet. The Group evaluates financing needs on a case-by-case basis considering the cyclical nature of business as well as potential the business acquisitions.At the end of the financial year 2025, the Group had revolving credit facilities totaling EUR 25 million that had not been utilized. The terms of the covenants are described in note 7.22.3 Financial risk management.EUR thousand 2025 2024Net debt 6,080-9,856Total shareholders\u2019 equity 39,37227,905Net debt to equity ratio 15.4%-35.3%DividendsThe company has not paid a dividend during the financial years 2025 and 2024.Dividend proposedAccording to the company\u2019s dividend policy, its target is to pay out 60\u201380 percent of annual net result in quarterly growing dividends. Verkkokauppa.com Oyj\u2019s profit for the financial year 2025 was EUR 11,363,113 and distributable funds on 31 December 2025 were EUR 40,970,139.The Board of Directors proposes to the Annual General Meeting that a dividend of a maximum of EUR 0.194 per share be paid for the financial year ending 31 December 2025. The remaining profit will be transferred to the retained earnings account. The Board of Directors proposes that the first installment of EUR 0.047 per share be paid on 23 April 2026. In addition, the company\u2019s Board of Directors is authorized to decide on the distribution of a maximum total dividend of EUR 0.147 per share in three installments at its discretion. The proposal is based on the company\u2019s performance in 2025 and its liquidity position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__146": {
"value": "Share capital and treasury sharesNumber of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, pcs (1,000)pcs (1,000)pcs (1,000)EUR thousand 1 Jan 2025 45,268 86 45,355 100Acquisition of -250 250 - -treasury sharesTransfer of treasury shares, Board of Direc-37 -37 - -tors\u2019 remuneration31 Dec 2025 45,055 299 45,355 100Number of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, EUR pcs (1,000)pcs (1,000)pcs (1,000)thousand 1 Jan 2024 45,209 146 45,355 100Transfer of treasury shares, Board 59-59--of Directors\u2019 remuneration31 Dec 2024 45,268 86 45,355 100Verkkokauppa.com Oyj Group has one share class. The share has no nominal value. Each share entitles its holder to one vote at the Annual General Meeting. All issued shares have been fully paid out. At the end of the financial year 2025, the share capital of Verkkokauppa.com Oyj was EUR 100,000 and the number of shares was 45,354,532 including 299,336 (86,345) treasury shares held by the company. The company acquired 250,000 of its own shares during the financial year 2025. The company did not acquire any of its own shares during the financial year 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__145-1": {
"value": "Share capital and treasury sharesNumber of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, pcs (1,000)pcs (1,000)pcs (1,000)EUR thousand 1 Jan 2025 45,268 86 45,355 100Acquisition of -250 250 - -treasury sharesTransfer of treasury shares, Board of Direc-37 -37 - -tors\u2019 remuneration31 Dec 2025 45,055 299 45,355 100Number of Share capital Outstanding treasury Number of carrying shares, shares, shares, amount, EUR pcs (1,000)pcs (1,000)pcs (1,000)thousand 1 Jan 2024 45,209 146 45,355 100Transfer of treasury shares, Board 59-59--of Directors\u2019 remuneration31 Dec 2024 45,268 86 45,355 100Verkkokauppa.com Oyj Group has one share class. The share has no nominal value. Each share entitles its holder to one vote at the Annual General Meeting. All issued shares have been fully paid out. At the end of the financial year 2025, the share capital of Verkkokauppa.com Oyj was EUR 100,000 and the number of shares was 45,354,532 including 299,336 (86,345) treasury shares held by the company. The company acquired 250,000 of its own shares during the financial year 2025. The company did not acquire any of its own shares during the financial year 2024.Invested unrestricted equity fundThe invested unrestricted equity fund includes the subscription price of the shares to the extent that they are not entered into share capital on the basis of a separate decision.Capital management The aim of the Group\u2019s capital management is to support the business through an optimal capital structure by ensuring normal operating conditions. The Group assesses the development and adequacy of its capital structure and equity ratio. Capital management aims to ensure cost-effectively the Group\u2019s operating conditions at a competitive level in all business cycles, adequate risk-bearing capacity and good debt management and dividend payment capacity. The objective of capital management is to increase shareholder value and achieve the best possible profit. The Group has not applied for a credit rating from any external credit rating institution. Capital management is based on continuous monitoring of the objectives set by the Board and of the external financing and defined thresholds, as well as on the approval and implementation of balancing measures in case of any deviations. On the basis of the information it is provided, the Board of Directors evaluates the effects of any deviation and takes the necessary capital management decisions. The Group\u2019s net gearing target is defined and monitored as part of normal reporting. The ratio of net liabilities to equity is -15.4% (35.3%) as one of the key indicators for the overall management of the balance sheet. The Group evaluates financing needs on a case-by-case basis considering the cyclical nature of business as well as potential the business acquisitions.At the end of the financial year 2025, the Group had revolving credit facilities totaling EUR 25 million that had not been utilized. The terms of the covenants are described in note 7.22.3 Financial risk management.EUR thousand 2025 2024Net debt 6,080-9,856Total shareholders\u2019 equity 39,37227,905Net debt to equity ratio 15.4%-35.3%DividendsThe company has not paid a dividend during the financial years 2025 and 2024.Dividend proposedAccording to the company\u2019s dividend policy, its target is to pay out 60\u201380 percent of annual net result in quarterly growing dividends. Verkkokauppa.com Oyj\u2019s profit for the financial year 2025 was EUR 11,363,113 and distributable funds on 31 December 2025 were EUR 40,970,139.The Board of Directors proposes to the Annual General Meeting that a dividend of a maximum of EUR 0.194 per share be paid for the financial year ending 31 December 2025. The remaining profit will be transferred to the retained earnings account. The Board of Directors proposes that the first installment of EUR 0.047 per share be paid on 23 April 2026. In addition, the company\u2019s Board of Directors is authorized to decide on the distribution of a maximum total dividend of EUR 0.147 per share in three installments at its discretion. The proposal is based on the company\u2019s performance in 2025 and its liquidity position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__154": {
"value": "Capital management The aim of the Group\u2019s capital management is to support the business through an optimal capital structure by ensuring normal operating conditions. The Group assesses the development and adequacy of its capital structure and equity ratio. Capital management aims to ensure cost-effectively the Group\u2019s operating conditions at a competitive level in all business cycles, adequate risk-bearing capacity and good debt management and dividend payment capacity. The objective of capital management is to increase shareholder value and achieve the best possible profit. The Group has not applied for a credit rating from any external credit rating institution. Capital management is based on continuous monitoring of the objectives set by the Board and of the external financing and defined thresholds, as well as on the approval and implementation of balancing measures in case of any deviations. On the basis of the information it is provided, the Board of Directors evaluates the effects of any deviation and takes the necessary capital management decisions. The Group\u2019s net gearing target is defined and monitored as part of normal reporting. The ratio of net liabilities to equity is -15.4% (35.3%) as one of the key indicators for the overall management of the balance sheet. The Group evaluates financing needs on a case-by-case basis considering the cyclical nature of business as well as potential the business acquisitions.At the end of the financial year 2025, the Group had revolving credit facilities totaling EUR 25 million that had not been utilized. The terms of the covenants are described in note 7.22.3 Financial risk management.EUR thousand 2025 2024Net debt 6,080-9,856Total shareholders\u2019 equity 39,37227,905Net debt to equity ratio 15.4%-35.3%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__155": {
"value": "DividendsThe company has not paid a dividend during the financial years 2025 and 2024.Dividend proposedAccording to the company\u2019s dividend policy, its target is to pay out 60\u201380 percent of annual net result in quarterly growing dividends. Verkkokauppa.com Oyj\u2019s profit for the financial year 2025 was EUR 11,363,113 and distributable funds on 31 December 2025 were EUR 40,970,139.The Board of Directors proposes to the Annual General Meeting that a dividend of a maximum of EUR 0.194 per share be paid for the financial year ending 31 December 2025. The remaining profit will be transferred to the retained earnings account. The Board of Directors proposes that the first installment of EUR 0.047 per share be paid on 23 April 2026. In addition, the company\u2019s Board of Directors is authorized to decide on the distribution of a maximum total dividend of EUR 0.147 per share in three installments at its discretion. The proposal is based on the company\u2019s performance in 2025 and its liquidity position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__157-1": {
"value": "7.21 Cash flow informationNet debt reconciliationEUR thousand 2025 2024Cash and cash equivalents 47, 28835,600Bank loans -17,4 41 -19,027Lease liabilities -23,767 -26,428Net debt 6,080 -9,856EUR thousand 2024 2023Cash 47,28835,600Gross debt - leases -41,208-45,455Net debt 6,080 -9,856Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,0807.22.1 Financial assets and liabilities by measurement category31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, totalNon-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalLevel 2 includes interest-bearing liabilities. The group has no financial assets or liabilities recognized at fair value through other comprehensive income.* Other receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets. There have been no transfers between valuation Groups during the financial year or in the comparison year. The balance sheet values of trade receivables and other receivables classified as financial assets are substantially equivalent to their fair values.7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__156": {
"value": "7.21 Cash flow informationNet debt reconciliationEUR thousand 2025 2024Cash and cash equivalents 47, 28835,600Bank loans -17,4 41 -19,027Lease liabilities -23,767 -26,428Net debt 6,080 -9,856EUR thousand 2024 2023Cash 47,28835,600Gross debt - leases -41,208-45,455Net debt 6,080 -9,856Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,080",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__161-1": {
"value": "Liabilities from financing activities Other assetsFinancial Cash and cash EUR thousandLeases TotalTotalinstitution loansequivalentsNet debt Jan 1, 2024 -21,308 -16,702 -38,011 31,893 -6,118Increase of financial loans -26,000 --26 000. -26 000Interest rates on financial institution loans -27 --27--27Decrease of financial loans 28,308 - 28,308-28,308Increase in lease liabilities - -14,880 -14,880 - -14,880Decrease in lease liabilities - 5,149 5,149 - 5,149Cash flows - --3,707 3,707Other changes - 44- 4Net debt Dec 31, 2024 -19,027 -26,429 -45,456 35,600 -9,856Increase of financial loans -420 - -420 - -420Interest rates on financial institution loans 6 - 6 - 6Decrease of financial loans 2,000 - 2,000 - 2,000Increase in lease liabilities - -1,410 -1,410 - -1,410Decrease in lease liabilities - 4,294 4,294 - 4,294Lease compensations- -222 -222 - -222Cash flows - - 11,688 11,688Other changes - 1 1 - 1Net debt Dec 31, 2025 -17,441 -23,767 -41,208 47,288 6,08031 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, totalOther receivables include non-current receivables presented in the balance sheet, which include rental guarantee receivables classified as financial assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__164": {
"value": "7.22 FundingFinancial assetsThe Group main financial assets are trade receivables and cash. Classification and measurementOn initial recognition, the Group classifies financial assets into the following measurement categories: financial assets measured at amortized cost and financial assets measured at fair value through other comprehensive income. Classification depends on the business model used to manage financial assets and contractual terms for cash flows. Financial assets are derecognized when the right to receive contractual cash flows has expired and the significant risks and rewards of ownership of the financial asset have been transferred outside of the Company.The Group measures equity investments at fair value through other comprehensive income. Changes in fair value are recognized in other comprehensive income. Dividend income is recorded in the income statement as financial income. Changes in the fair value of equity investments are presented in other comprehensive income and are not subsequently reclassified to profit or loss when the investment is derecognized. The Group records changes in fair value in the fair value reserve of equity, from which they are transferred to retained earnings upon sale. Financial assets measured at amortized cost are items that are held to collect contractual cash flows and whose cash flows are solely payments of principal and interest. This category includes trade and other receivables of the Group, which consist of non-current lease insurance receivables. Trade receivables are initially recognized in the transaction price if they do not contain a significant financing component. Other receivables in the Group are initially recognized at fair value plus transaction costs and measured at amortized cost using the effective interest method. A gain or loss on a financial asset measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Impairment losses on trade and other receivables are recognized in the income statement under other operating expenses. Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__171-1": {
"value": "Impairment of financial assetsImpairment is described in more detail in the note on Financial risk management 7.22.3.7.22.3 Financial risk managementGeneral informationIn business operations, the Group is exposed to several financial risks, of which the main financial risks are financing acquisition and liquidity risk, as well as currency and interest rate risk. The goal of the Group\u2019s risk management is to minimize the harmful effects of financial market changes on the Group\u2019s result. The general principles of the Group\u2019s risk management are approved by the board. The Group\u2019s CFO is responsible for the practical implementation of financial risk management by identifying and evaluating risks. The Group does not apply hedge accounting in accordance with IFRS 9.Funding and liquidity riskThe Group seeks to secure access to finance and sufficient liquidity. A business that generates positive cash flow and a solid management of net working capital enable an optimal capital structure and availability of financing. The Group continuously assesses and monitors the amount of financing required for the business in order to provide the Group with sufficient liquid assets to finance its operations and to pay outstanding payables. According to the maturity distribution, the most significant part of the debts will mature within a year, with a priority emphasis. Accounts payable are always due within less than a year because they have short payment periods. The maturities of the lease liabilities depend on the agreement and accordingly, they fall due evenly over the duration of the agreement. However, a significant part of lease contract debts matures within less than five years. Maturity has spread to many counterparties.Contractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200Liquidity riskThe Group aims to monitor the amount of financing required by the business by analysing sales cash flow forecasts, so that the Group has enough liquid assets to finance operations and to repay maturing loans. The availability and flexibility of the Group\u2019s financing is aimed at ensuring sufficient credit limit reserves, a balanced maturity distribution of loans and sufficiently long loan periods, as well as by using several financial institutions and forms of financing in the acquisition of financing. On 31 December 2025, the Group had EUR 25 million (25) in the credit limit reserve, and their validity period is linked to the validity period of the financing agreement.At the end of 2025, the Verkkokauppa.com Group had interest-bearing financial institution loans totaling EUR 17.4 million (19.0), which is amortized annually by 2.1 million euro and the rest will be paid in June 2027.Contingent liabilities and assets and commitmentsNo assets have been given as collateral for financial institution loans. Financial loans and credit limit agreements are subject to covenant conditions. The covenant terms determine the required net debt/EBITDA ratio and the net debt ratio. In 2025, Verkkokauppa.com has fulfilled these covenant conditions. Credit and counterparty riskCredit risks arise when a counterparty is unable to meet its contractual obligations, causing the Group to suffer a financial loss. Trade receivables and other receivables expose the Group to credit risk. The company sold its consumer financing business in September 2025 and is therefore no longer exposed to the credit risk of self-financed customer financing, which was the company\u2019s most significant credit risk. With the sale of customer financing, the Group\u2019s main credit risk is on ordinary trade receivables from corporate customers. The Group has defined a credit policy for customer receivables, the aim of which is to increase profitable sales by identifying and managing credit risks in advance. The credit policy defines the minimum requirements for the Group regarding credit transactions and collections. The Group\u2019s credit committee determines credit risks. The Group has credit rules in place, which define, among other things, credit decision principles, limit amounts and trade receivables valuation principles.On September 4, 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley. At the same time, Verkkokauppa.com entered into a long-term partnership agreement with Walley to provide consumer finance services to its customers, supporting the company\u2019s growth and long-term goals. Under the agreement, Verkkokauppa.com will receive a commission for intermediation of consumer credit.In the financial year 2024, the company entered into an agreement with Norion Bank AB for invoice ledger management and invoice sales. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Counterparty risk related to cash is managed by investing cash in accounts with large, highly rated, sound Nordic banks. The company\u2019s cash is fully withdrawable. Counterparty risk arising from purchasing activities is managed by using, where necessary, a letter of credit as a payment method, which ensures delivery in accordance with the contract. The company\u2019s letters of credit are credit-based letters of creditImpairmentThe most significant financial assets of the Group subject to the expected credit loss model required by IFRS 9 are cash and cash equivalents and traditional trade receivables from companies. In addition, it is necessary to apply the impairment model to the financial guarantee contracts. The Group\u2019s cash and cash equivalents are deposited in accounts with solid Nordic banks and are therefore not assessed as being at risk of impairment. In addition to the aforementioned financial assets, the contract assets are subject to impairment. The management of the company monitors the development of counterparty risk.The Group recognizes a lifetime expected credit loss on trade receivables using a simplified method (matrix model). The model based on expected credit losses is anticipative, and the expected portion of credit losses is based on the amounts of historical credit losses. The historical credit loss percentage is adjusted when necessary, taking into account the macroeconomic impact on customers\u2019 ability to pay. The expected credit losses over the entire life of the receivable are calculated by multiplying the gross value of the trade receivables with the expected loss portion in all maturity classes. In addition, at each reporting date, the company assesses whether there is further evidence of impairment of an asset, for instance due to insolvency. In these cases, the company recognizes the impairment immediately. Impairment losses are recognized in other operating expenses in the income statement. Recoverable credit losses are recognized in other operating expenses in the income statement.When determining the credit loss rates for corporate customers, the customer\u2019s historical payment behavior, the aging of receivables and their development were examined.Changes in expected credit losses are recognized in other operating expenses in the income statement. The total net credit losses recognized in 2025 amounted to EUR 893 thousand (3,068). The effects of the company\u2019s net credit losses are described in the note Accounts receivable and other receivables 7.17.Foreign exchange rate riskForeign exchange rate risk means the uncertainty of cash flows, profit and balance sheet resulting from changes in foreign exchange rates. The currency risk of Verkkokauppa.com Oyj arises mainly from the purchase of goods, as the company has purchasing activities in several different currencies. However, the management of the company does not consider the foreign exchange rate risk to be significant, as most purchases are made in euros. In respect of purchases made in foreign currencies, trade payables in the balance sheet are exposed to foreign exchange rate risk. In addition, the company has advance payments in foreign currency in the balance sheet, with short open positions. Foreign exchange risk is managed from a commercial point of view through rapid inventory turnover and by seeking to transfer possible exchange rate changes into sales prices or by changing supplier. The company does not hedge against foreign exchange rate risk. Revenue is not exposed to foreign exchange rate risk, as majority of revenue is generated in euros. The Group has currency accounts in US dollars (USD), Hong Kong dollars (HKD) and Chinese yuan renminbi (CNY). The currency risks of foreign currency accounts relate to exchange rate differences that arise from the conversion of monetary assets to the exchange rate on the balance sheet date. Exchange rate differences of monetary assets are presented in the note Financial income and expenses 7.9.At the end of the financial year 2025, the amount of currency-denominated open trade payables amounted to EUR 13 thousand (215). Exchange rate differences in accounts payable were irrelevant in 2025 and the comparison year",
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"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__165": {
"value": "Financial liabilitiesThe Group\u2019s financial liabilities are classified upon initial recognition as financial liabilities recognized at fair value through profit or loss and financial liabilities valued at amortized cost. For financial liabilities other than those recognized at fair value through profit or loss, transaction costs are deducted from the original acquisition cost. All financial debt transactions are recorded on the contract date, which is the day on which the Group commits to the contractual terms of the financial debt. Financial liabilities are written off the balance sheet when the Group\u2019s contractual obligation has been fulfilled, canceled or its validity has expired. Arrangement fees related to loan commitments are recorded as transaction costs up to the amount that it is probable that all or part of the loan commitment will be withdrawn, and in that case the fee is recorded on the balance sheet until the loan is withdrawn. In connection with the withdrawal of the loan, the arrangement fee related to the loan commitments is entered as part of the transaction costs. To the extent that it is likely that the loan commitment will not be withdrawn, the arrangement fee is recorded as an advance payment for the service related to the ability to pay and is allocated as an expense for the duration of the loan commitment. The Group\u2019s financial liabilities consist of loans from financial institutions as well as purchase and lease liabilities. The principles of recording and valuation of these are described in their own notes, Other short-term liabilities and accruals 7.23.3 and Leases 7.15.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__172-1": {
"value": "31 Dec 2025 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2025Non-current financial assets (level 2)Trade receivables and other financial 482482receivables*Non-current financial assets, total 482 482Current financial assets (level 2)Trade receivables 6,796 6,796Cash and cash equivalents 47,288 47,288Current financial assets, total 54,085 54,085Financial assets by measurement 54,567 54,567category, total31 Dec 2024 Financial assets and liabilities at Carrying amount EUR thousandamortized cost31.12.2024Non-current financial assets (level 2)Trade receivables and other financial 7,122 7,122receivables*Non-current financial assets, total 7,122 7,122Current financial assets (level 2)Trade receivables32,55132,551Cash and cash equivalents35,60035,600Current financial assets, total 68,151 68,151Financial assets by measurement 75,273 75,273category, total",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__188-1": {
"value": "Non-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, totalContractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.Transactions with related parties have been carried out under normal commercial terms. Related party transactions presented here are transaction with related parties that are not eliminated in the consolidated financial statements. Information regarding the remuneration of management and the board of directors is presented in section 7.6 .Transactions with related partiesEUR thousand 2025 2024Sales of goods and servicesTo key management personnel and their 5177related partiesPurchases of goods and servicesFrom key management personnel and their 234 135related partiesEUR thousand 2025 2024Closing balances from purchases / sales of goods / servicesTrade receivables from key management - -personnel and their related partiesTrade payables to key management - 27personnel and their related parties",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__174-1": {
"value": "Non-current financial liabilities (level 2)Lease liabilities 19,573 19,573Liabilities to credit institutions 15,344 15,344Non-current financial liabilities, total 34,917 34,917Current financial liabilities (level 2)Lease liabilities 4,194 4,194Loans from financial institutions 2,076 2,076Interest amortization on financial loans 21 21Accounts payable 58,737 58,737Current financial liabilities, total 65,029 65,029Financial liabilities by measurement 99,945 99,945category, totalNon-current financial liabilities (level 2)Lease liabilities22,58722,587Liabilities to credit institutions17,00017,000Non-current financial liabilities, total 39,587Current financial liabilities (level 2) Lease liabilities39,5873,8423,842Loans from financial institutions2,0002,000Interest amortization on financial loans2727Accounts payable68,70768,707Financial liabilities by measurement 114,162 114,162Current financial liabilities, total 74,576 74,576category, total",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__197": {
"value": "7.22.2 Financial institution loansAt the end of financial year 2025, the Verkkokauppa.com Group had a total of EUR 17.4 million (19.0) interest-bearing financial institution loans. EUR 17.0 million of the the company\u2019s financial institution loans have variable interest rates. The interest to be paid is determined every six months based on the Euribor reference rate and the net debt/EBITDA ratio. The maturity of the loans is 3 years, from June 24, 2024. The capital of the loans is amortized every six months. No assets have been given as collateral for financial institution loans. EUR 17.0 million of the loans are subject to covenant conditions, which are determined based on the net debt/EBITDA ratio and the net debt ratio. Activities in accordance with the loan covenant are reported to the lenders every six months, and the Group\u2019s management monitors the fulfillment of the loan covenant regularly. Verkkokauppa.com has complied with the financial covenants of the loans it has granted to credit institutions in both reporting periods of the financial year. The purpose of the loans raised from financial institutions is primarily to develop the business and the general financing needs of the Group. The company\u2019s net debt is primarily managed by managing and optimizing working capital. The carrying amounts of the loans correspond in essential respects to the fair values of the loans, because the loans have variable interest rates and the Group\u2019s risk premium has not substantially changed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__204-1": {
"value": "7.22.3 Financial risk managementGeneral informationIn business operations, the Group is exposed to several financial risks, of which the main financial risks are financing acquisition and liquidity risk, as well as currency and interest rate risk. The goal of the Group\u2019s risk management is to minimize the harmful effects of financial market changes on the Group\u2019s result. The general principles of the Group\u2019s risk management are approved by the board. The Group\u2019s CFO is responsible for the practical implementation of financial risk management by identifying and evaluating risks. The Group does not apply hedge accounting in accordance with IFRS 9.Funding and liquidity riskThe Group seeks to secure access to finance and sufficient liquidity. A business that generates positive cash flow and a solid management of net working capital enable an optimal capital structure and availability of financing. The Group continuously assesses and monitors the amount of financing required for the business in order to provide the Group with sufficient liquid assets to finance its operations and to pay outstanding payables. According to the maturity distribution, the most significant part of the debts will mature within a year, with a priority emphasis. Accounts payable are always due within less than a year because they have short payment periods. The maturities of the lease liabilities depend on the agreement and accordingly, they fall due evenly over the duration of the agreement. However, a significant part of lease contract debts matures within less than five years. Maturity has spread to many counterparties.Contractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200Liquidity riskThe Group aims to monitor the amount of financing required by the business by analysing sales cash flow forecasts, so that the Group has enough liquid assets to finance operations and to repay maturing loans. The availability and flexibility of the Group\u2019s financing is aimed at ensuring sufficient credit limit reserves, a balanced maturity distribution of loans and sufficiently long loan periods, as well as by using several financial institutions and forms of financing in the acquisition of financing. On 31 December 2025, the Group had EUR 25 million (25) in the credit limit reserve, and their validity period is linked to the validity period of the financing agreement.At the end of 2025, the Verkkokauppa.com Group had interest-bearing financial institution loans totaling EUR 17.4 million (19.0), which is amortized annually by 2.1 million euro and the rest will be paid in June 2027.Contingent liabilities and assets and commitmentsNo assets have been given as collateral for financial institution loans. Financial loans and credit limit agreements are subject to covenant conditions. The covenant terms determine the required net debt/EBITDA ratio and the net debt ratio. In 2025, Verkkokauppa.com has fulfilled these covenant conditions. Credit and counterparty riskCredit risks arise when a counterparty is unable to meet its contractual obligations, causing the Group to suffer a financial loss. Trade receivables and other receivables expose the Group to credit risk. The company sold its consumer financing business in September 2025 and is therefore no longer exposed to the credit risk of self-financed customer financing, which was the company\u2019s most significant credit risk. With the sale of customer financing, the Group\u2019s main credit risk is on ordinary trade receivables from corporate customers. The Group has defined a credit policy for customer receivables, the aim of which is to increase profitable sales by identifying and managing credit risks in advance. The credit policy defines the minimum requirements for the Group regarding credit transactions and collections. The Group\u2019s credit committee determines credit risks. The Group has credit rules in place, which define, among other things, credit decision principles, limit amounts and trade receivables valuation principles.On September 4, 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley. At the same time, Verkkokauppa.com entered into a long-term partnership agreement with Walley to provide consumer finance services to its customers, supporting the company\u2019s growth and long-term goals. Under the agreement, Verkkokauppa.com will receive a commission for intermediation of consumer credit.In the financial year 2024, the company entered into an agreement with Norion Bank AB for invoice ledger management and invoice sales. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Counterparty risk related to cash is managed by investing cash in accounts with large, highly rated, sound Nordic banks. The company\u2019s cash is fully withdrawable. Counterparty risk arising from purchasing activities is managed by using, where necessary, a letter of credit as a payment method, which ensures delivery in accordance with the contract. The company\u2019s letters of credit are credit-based letters of creditImpairmentThe most significant financial assets of the Group subject to the expected credit loss model required by IFRS 9 are cash and cash equivalents and traditional trade receivables from companies. In addition, it is necessary to apply the impairment model to the financial guarantee contracts. The Group\u2019s cash and cash equivalents are deposited in accounts with solid Nordic banks and are therefore not assessed as being at risk of impairment. In addition to the aforementioned financial assets, the contract assets are subject to impairment. The management of the company monitors the development of counterparty risk.The Group recognizes a lifetime expected credit loss on trade receivables using a simplified method (matrix model). The model based on expected credit losses is anticipative, and the expected portion of credit losses is based on the amounts of historical credit losses. The historical credit loss percentage is adjusted when necessary, taking into account the macroeconomic impact on customers\u2019 ability to pay. The expected credit losses over the entire life of the receivable are calculated by multiplying the gross value of the trade receivables with the expected loss portion in all maturity classes. In addition, at each reporting date, the company assesses whether there is further evidence of impairment of an asset, for instance due to insolvency. In these cases, the company recognizes the impairment immediately. Impairment losses are recognized in other operating expenses in the income statement. Recoverable credit losses are recognized in other operating expenses in the income statement.When determining the credit loss rates for corporate customers, the customer\u2019s historical payment behavior, the aging of receivables and their development were examined.Changes in expected credit losses are recognized in other operating expenses in the income statement. The total net credit losses recognized in 2025 amounted to EUR 893 thousand (3,068). The effects of the company\u2019s net credit losses are described in the note Accounts receivable and other receivables 7.17.The currency risk of Verkkokauppa.com Oyj arises mainly from the purchase of goods, as the company has purchasing activities in several different currencies. However, the management of the company does not consider the foreign exchange rate risk to be significant, as most purchases are made in euros. In respect of purchases made in foreign currencies, trade payables in the balance sheet are exposed to foreign exchange rate risk. In addition, the company has advance payments in foreign currency in the balance sheet, with short open positions. Foreign exchange risk is managed from a commercial point of view through rapid inventory turnover and by seeking to transfer possible exchange rate changes into sales prices or by changing supplier. The company does not hedge against foreign exchange rate risk. Revenue is not exposed to foreign exchange rate risk, as majority of revenue is generated in euros. The Group has currency accounts in US dollars (USD), Hong Kong dollars (HKD) and Chinese yuan renminbi (CNY). The currency risks of foreign currency accounts relate to exchange rate differences that arise from the conversion of monetary assets to the exchange rate on the balance sheet date. Exchange rate differences of monetary assets are presented in the note Financial income and expenses 7.9.At the end of the financial year 2025, the amount of currency-denominated open trade payables amounted to EUR 13 thousand (215). Exchange rate differences in accounts payable were irrelevant in 2025 and the comparison year",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__207-1": {
"value": "Funding and liquidity riskThe Group seeks to secure access to finance and sufficient liquidity. A business that generates positive cash flow and a solid management of net working capital enable an optimal capital structure and availability of financing. The Group continuously assesses and monitors the amount of financing required for the business in order to provide the Group with sufficient liquid assets to finance its operations and to pay outstanding payables. According to the maturity distribution, the most significant part of the debts will mature within a year, with a priority emphasis. Accounts payable are always due within less than a year because they have short payment periods. The maturities of the lease liabilities depend on the agreement and accordingly, they fall due evenly over the duration of the agreement. However, a significant part of lease contract debts matures within less than five years. Maturity has spread to many counterparties.Contractual cash flows based of financial liabilities and financial guarantee contracts31 Dec 2025EUR thousand < 1 year 2\u20133 years 3\u20134 years > 5 years TotalBank loans 2,097 15,164 180 - 17,4 41Lease liabilities 5,220 8,568 6,958 7,0 61 27,806Trade payables 58,737 - - - 58,737Total 66,055 23,731 7,138 7,061 103,98531.12.2024EUR thousand < 1 year 2\u20133 years 1\u20135 years > 5 years TotalBank loans 2,027 17,000 - - 19,027Lease liabilities 5,326 9,716 7,226 10,839 33,107Trade payables 68,707 - - -68,707Total76,060 26,716 7, 226 10,839120,841The balance sheet contains liquid assets of 27%. The Group diversifies the risk of financing (counterparty risk) by entering into various binding revolving credit facilities with large Nordic banks with solid ratings. By varying the amounts as well as the term of the revolving credit facilities, the Group manages the counterparty and maturity risk. It is also Group policy to maximize the use of cash discounts.At the end of the financial year 2025, the company\u2019s liquidity reserve consisted of liquid cash funds. At the end of the financial year, liquid funds amounted to EUR 47.3 million (35.6). The funds were distributed among various bank accounts.Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200Liquidity riskThe Group aims to monitor the amount of financing required by the business by analysing sales cash flow forecasts, so that the Group has enough liquid assets to finance operations and to repay maturing loans. The availability and flexibility of the Group\u2019s financing is aimed at ensuring sufficient credit limit reserves, a balanced maturity distribution of loans and sufficiently long loan periods, as well as by using several financial institutions and forms of financing in the acquisition of financing. On 31 December 2025, the Group had EUR 25 million (25) in the credit limit reserve, and their validity period is linked to the validity period of the financing agreement.At the end of 2025, the Verkkokauppa.com Group had interest-bearing financial institution loans totaling EUR 17.4 million (19.0), which is amortized annually by 2.1 million euro and the rest will be paid in June 2027.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__211": {
"value": "Interest rate riskThe Group\u2019s income and operational cash flows are mainly independent of fluctuations in market interest rates, and thus the Group\u2019s exposure to interest rate risk is mainly related to its external loans. The average annual interest rate of the Group\u2019s interest-bearing debt excluding lease contract liabilities in accordance with IFRS 16 was 3.9% (5.5%).The table below shows the effects on the Group\u2019s result before taxes and the effect on equity. If interest rates were to rise or fall (+/- 1.0 percentage points) and other factors remained unchanged, it would affect the Group\u2019s result after taxes by EUR 170 thousand (200) for the worse or for the better. The sensitivity analysis is based on the interest rate position at the end of the reporting period.EUR thousand 2025 2024Change +/- 1% +/-1%Impact on result after tax 170 200",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__216": {
"value": "Contingent liabilities and assets and commitmentsNo assets have been given as collateral for financial institution loans. Financial loans and credit limit agreements are subject to covenant conditions. The covenant terms determine the required net debt/EBITDA ratio and the net debt ratio. In 2025, Verkkokauppa.com has fulfilled these covenant conditions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__215-1": {
"value": "Contingent liabilities and assets and commitmentsNo assets have been given as collateral for financial institution loans. Financial loans and credit limit agreements are subject to covenant conditions. The covenant terms determine the required net debt/EBITDA ratio and the net debt ratio. In 2025, Verkkokauppa.com has fulfilled these covenant conditions.7.26 Guarantees and commitmentsEUR thousand 2025 2024Collateral given for own commitmentsMortgages 0 27,301Guarantees 1,2181,345Other commitments and contingent liabilities 284 28The company\u2019s corporate mortgages have been terminated during the financial year 2025, and there are no valid corporate mortgages at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__217": {
"value": "Credit and counterparty riskCredit risks arise when a counterparty is unable to meet its contractual obligations, causing the Group to suffer a financial loss. Trade receivables and other receivables expose the Group to credit risk. The company sold its consumer financing business in September 2025 and is therefore no longer exposed to the credit risk of self-financed customer financing, which was the company\u2019s most significant credit risk. With the sale of customer financing, the Group\u2019s main credit risk is on ordinary trade receivables from corporate customers. The Group has defined a credit policy for customer receivables, the aim of which is to increase profitable sales by identifying and managing credit risks in advance. The credit policy defines the minimum requirements for the Group regarding credit transactions and collections. The Group\u2019s credit committee determines credit risks. The Group has credit rules in place, which define, among other things, credit decision principles, limit amounts and trade receivables valuation principles.On September 4, 2025, Verkkokauppa.com completed the sale of its consumer finance business to Norion Bank AB and its payment solutions unit, Walley. At the same time, Verkkokauppa.com entered into a long-term partnership agreement with Walley to provide consumer finance services to its customers, supporting the company\u2019s growth and long-term goals. Under the agreement, Verkkokauppa.com will receive a commission for intermediation of consumer credit.In the financial year 2024, the company entered into an agreement with Norion Bank AB for invoice ledger management and invoice sales. In accordance with the agreement, all new B2B invoice receivables have been transferred to Norion Bank AB as of the beginning of December 2024.Counterparty risk related to cash is managed by investing cash in accounts with large, highly rated, sound Nordic banks. The company\u2019s cash is fully withdrawable. Counterparty risk arising from purchasing activities is managed by using, where necessary, a letter of credit as a payment method, which ensures delivery in accordance with the contract. The company\u2019s letters of credit are credit-based letters of creditImpairmentThe most significant financial assets of the Group subject to the expected credit loss model required by IFRS 9 are cash and cash equivalents and traditional trade receivables from companies. In addition, it is necessary to apply the impairment model to the financial guarantee contracts. The Group\u2019s cash and cash equivalents are deposited in accounts with solid Nordic banks and are therefore not assessed as being at risk of impairment. In addition to the aforementioned financial assets, the contract assets are subject to impairment. The management of the company monitors the development of counterparty risk.The Group recognizes a lifetime expected credit loss on trade receivables using a simplified method (matrix model). The model based on expected credit losses is anticipative, and the expected portion of credit losses is based on the amounts of historical credit losses. The historical credit loss percentage is adjusted when necessary, taking into account the macroeconomic impact on customers\u2019 ability to pay. The expected credit losses over the entire life of the receivable are calculated by multiplying the gross value of the trade receivables with the expected loss portion in all maturity classes. In addition, at each reporting date, the company assesses whether there is further evidence of impairment of an asset, for instance due to insolvency. In these cases, the company recognizes the impairment immediately. Impairment losses are recognized in other operating expenses in the income statement. Recoverable credit losses are recognized in other operating expenses in the income statement.When determining the credit loss rates for corporate customers, the customer\u2019s historical payment behavior, the aging of receivables and their development were examined.Changes in expected credit losses are recognized in other operating expenses in the income statement. The total net credit losses recognized in 2025 amounted to EUR 893 thousand (3,068). The effects of the company\u2019s net credit losses are described in the note Accounts receivable and other receivables 7.17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__223": {
"value": "The currency risk of Verkkokauppa.com Oyj arises mainly from the purchase of goods, as the company has purchasing activities in several different currencies. However, the management of the company does not consider the foreign exchange rate risk to be significant, as most purchases are made in euros. In respect of purchases made in foreign currencies, trade payables in the balance sheet are exposed to foreign exchange rate risk. In addition, the company has advance payments in foreign currency in the balance sheet, with short open positions. Foreign exchange risk is managed from a commercial point of view through rapid inventory turnover and by seeking to transfer possible exchange rate changes into sales prices or by changing supplier. The company does not hedge against foreign exchange rate risk. Revenue is not exposed to foreign exchange rate risk, as majority of revenue is generated in euros. The Group has currency accounts in US dollars (USD), Hong Kong dollars (HKD) and Chinese yuan renminbi (CNY). The currency risks of foreign currency accounts relate to exchange rate differences that arise from the conversion of monetary assets to the exchange rate on the balance sheet date. Exchange rate differences of monetary assets are presented in the note Financial income and expenses 7.9.At the end of the financial year 2025, the amount of currency-denominated open trade payables amounted to EUR 13 thousand (215). Exchange rate differences in accounts payable were irrelevant in 2025 and the comparison year",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__227": {
"value": "7.23 Other current liabilities and accrued liabilitiesEUR thousand 2025 2024Contract liabilities 1,672 1,664Accrued personnel expenses 7,427 6,743Other accrued liabilities 4,473 7,305Goods in transit 3,053 3,691Periodized purchases 1,374 1,185Withholding tax liability 798 752VAT liability11,088 10,273Other current liabilities and accrued liabilities29,883 31,613Payables related to contracts with customers are presented in the note on 7.2 Revenue from contracts with customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__226": {
"value": "7.23 Other current liabilities and accrued liabilitiesEUR thousand 2025 2024Contract liabilities 1,672 1,664Accrued personnel expenses 7,427 6,743Other accrued liabilities 4,473 7,305Goods in transit 3,053 3,691Periodized purchases 1,374 1,185Withholding tax liability 798 752VAT liability11,088 10,273Other current liabilities and accrued liabilities29,883 31,613Payables related to contracts with customers are presented in the note on 7.2 Revenue from contracts with customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__228": {
"value": "7.24 ProvisionsA provision is recognized when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision represents the best estimate of the management with regard to the expenditure required to settle the obligation at the end of the reporting period. At each balance sheet date, the management assesses the amount of the provisions and updates them to reflect the best estimate at the balance sheet date. Changes in provisions are recognized in the income statement in the same line item where the original provision was recognized. Provisions have not been discounted due to the minor effect of such discounting.The provisions recognized by the Group relate to product warranties for the company\u2019s own products and additional warranties granted by the company for certain product Groups.A warranty reserve is recognized at the time of sale of a product based on management\u2019s estimate of the product degradation rate, which is based on historical experience. A provision for expected credit losses is recognized based on historical actuals.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__230": {
"value": "EUR thousand 2025 2024Provisions 1 Jan 3021,008Increase in reservations 49-Decrease in reservations --705Provisions 31 Dec 352 302",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__232": {
"value": "7.25 Related parties Verkkokauppa.com Oyj Group\u2019s related parties are considered to include the members of the Board of Directors, the CEO of Verkkokauppa.com Oyj Group and other members of the Management Team of Verkkokauppa.com Oyj Group, close family members of the aforementioned persons and controlling entities of the aforementioned persons as well as Verkkokauppa.com Oyj group companies. Transactions with related parties have been carried out under normal commercial terms. Related party transactions presented here are transaction with related parties that are not eliminated in the consolidated financial statements. Information regarding the remuneration of management and the board of directors is presented in section 7.6 .Transactions with related partiesEUR thousand 2025 2024Sales of goods and servicesTo key management personnel and their 5177related partiesPurchases of goods and servicesFrom key management personnel and their 234 135related partiesEUR thousand 2025 2024Closing balances from purchases / sales of goods / servicesTrade receivables from key management - -personnel and their related partiesTrade payables to key management - 27personnel and their related parties",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__231": {
"value": "7.25 Related parties Verkkokauppa.com Oyj Group\u2019s related parties are considered to include the members of the Board of Directors, the CEO of Verkkokauppa.com Oyj Group and other members of the Management Team of Verkkokauppa.com Oyj Group, close family members of the aforementioned persons and controlling entities of the aforementioned persons as well as Verkkokauppa.com Oyj group companies. Transactions with related parties have been carried out under normal commercial terms. Related party transactions presented here are transaction with related parties that are not eliminated in the consolidated financial statements. Information regarding the remuneration of management and the board of directors is presented in section 7.6 .Transactions with related partiesEUR thousand 2025 2024Sales of goods and servicesTo key management personnel and their 5177related partiesPurchases of goods and servicesFrom key management personnel and their 234 135related partiesEUR thousand 2025 2024Closing balances from purchases / sales of goods / servicesTrade receivables from key management - -personnel and their related partiesTrade payables to key management - 27personnel and their related parties",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__236": {
"value": "7.26 Guarantees and commitmentsEUR thousand 2025 2024Collateral given for own commitmentsMortgages 0 27,301Guarantees 1,2181,345Other commitments and contingent liabilities 284 28The company\u2019s corporate mortgages have been terminated during the financial year 2025, and there are no valid corporate mortgages at the balance sheet date.The guarantees are related to rental, customs guarantees and letters of credit. Other commitments and contingent liabilities relate to residual value and rental liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__239": {
"value": "7.27 Subsequent eventsOn January 21, 2026, the company announced that it had appointed Juha Valtonen as Chief Commercial Officer and member of the Executive Board. He will start his position in October 2026 at the latest.On January 23, 2026, the company\u2019s Shareholders\u2019 Nomination Board presented its proposal regarding the composition and remuneration of the Board of Directors. On 12 February 2026, the company announced that the Board of Directors had decided on a new share-based incentive plan for management.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:743700QZE6B52SHHTV75",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}