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Basic information

Vaisala is a global leader in weather, environmental, and industrial measurement. With over 85 years of experience, Vaisala provides measurement solutions and services for chosen weather-related and industrial markets.

The parent company, Vaisala Corporation, is a Finnish public limited company, domiciled in Vantaa, Finland. The registered address is Vanha Nurmij\u00e4rventie 21, FI-01670 Vantaa, Finland (P.O. Box 26, FI-00421 Helsinki). The company\u2019s Business ID is 0124416-2.

These financial statements have been approved for publication by the Board of Directors of Vaisala Corporation on February 11, 2026. Under the Finnish Companies Act, shareholders have the right to approve, reject or make changes to the financial statements in the Annual General Meeting to be held after the publication. A copy of the consolidated financial statements is available on the company\u2019s website at vaisala.com/investors or at the parent company head office at the address Vanha Nurmij\u00e4rventie 21, FI-01670 Vantaa, Finland (P.O. Box 26, FI-00421 Helsinki).

Accounting principles for the consolidated financial statements

The consolidated financial statements of Vaisala have been prepared in accordance with the IFRS Accounting Standards as adopted by the European Union, including International Accounting Standards (IAS) and the IFRIC and SIC Interpretations valid on December 31, 2025. In the Finnish Accounting Act and ordinances based on the provisions of the Act, IFRS Accounting Standards refer to the standards and their interpretations adopted in accordance with the procedures laid down in regulation (EC) No. 1606/2002 of the European Parliament and of the Council. The notes to the consolidated financial statements are also in accordance with the Finnish accounting and corporate law.

The consolidated financial statements are presented in millions of euros, if not otherwise stated. All presented figures have been rounded and consequently the sum of individual figures may deviate from the presented sum. Financial statements are based on original acquisition costs, if not otherwise stated in the accounting principles. In the text sections figures from previous years are presented in parenthesis. Calculation of key figures and alternative performance measures are presented in the Board of Directors\u2019 Report.

Consolidation principles

Subsidiaries

The consolidated financial statements include the parent company Vaisala Corporation and those subsidiaries in which the group has control. The group has control of an entity when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries, acquired or founded during the financial period, are consolidated from the date on which control is transferred to the group and are no longer consolidated from the date that control ceases.

Business combinations are accounted for using the acquisition method. The consideration transferred is the fair value of transferred assets, issued equity interests and liabilities incurred to former owners. Any contingent consideration is recognized at fair value at the acquisition date and classified as a liability or equity. Contingent considerations classified as a liability are measured at fair value on each reporting date with changes recognized in consolidated statement of income. Identifiable assets acquired as well as assumed liabilities and contingent liabilities are measured initially at their fair values on the date of acquisition without deducting non-controlling interest. The amount by which the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition date fair value of any previous equity interest exceeds the fair value of identifiable net assets is recognized as goodwill. If the consideration transferred is lower than the acquired net assets, the gain is recognized in the consolidated statement of income on the acquisition date. All acquisition-related costs, except for the costs to issue debt or equity securities, are expensed in the periods in which the costs are incurred and the services are received.

The group\u2019s intercompany transactions, unrealized margins on internal deliveries, receivables and liabilities as well as dividends are eliminated. Unrealized losses on internal transactions are also eliminated unless costs are not recoverable or the loss results from an impairment. The consolidated financial statements are prepared applying consistent accounting principles to similar transactions and other events under equal conditions.

Associated companies

The share of results of associated companies, i.e. companies of which Vaisala owns 20\u201350% or over which it otherwise has significant influence, are included in the consolidated financial statements applying the equity method. If Vaisala\u2019s share of an associated company\u2019s losses exceeds the carrying amount of the investment, the investment is recognized in the consolidated statement of financial position at zero value and further losses are not recognized unless the group has incurred obligations on behalf of the associated company. Unrealized gains on transactions between the group and its associated companies have been eliminated to the extent of the

group\u2019s interest in the associated companies. The group\u2019s share of associated companies\u2019 results is presented in the consolidated statement of income as a separate item before \u2018financial income and expenses\u2019. Investments in associated companies are initially recognized at cost and the carrying amount is increased or decreased by the share of post-acquisition results. Distribution of profit received from an investment reduces the carrying amount of the results.

Non-controlling interests

The non-controlling interests\u2019 share of the result and of the comprehensive income for the financial year are presented in the consolidated statement of income and in the consolidated statement of comprehensive income. The non-controlling interests\u2019 share of the equity is presented as a separate item in the consolidated statement of financial position.

Foreign currency translation

Items relating to the consolidated result and financial position are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The consolidated financial statements have been presented in euros, which is the parent company\u2019s functional and presentation currency.

Transactions in foreign currencies are recorded in the functional currency using the exchange rate on the date of transaction. Receivables and payables in foreign currency have been valued at the rates quoted by European Central Bank on the last trading date of the financial year. Exchange rate differences resulting from the settlement of monetary items or from the presentation of items in the financial statements at different exchange rates from which they were originally recognized during the financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

Statements of financial position of subsidiaries in other functional currency than euro have been translated into euros using the rates quoted by European Central Bank on the last trading date of the financial year. Translating statements of income monthly average exchange rates have been used. Translating net income for the financial year using different exchange rates in the consolidated statements of income and in the consolidated statement of financial position, results in a translation difference, which is recognized in other comprehensive income. Translation differences arising from the elimination of the acquisition cost of foreign subsidiaries and the translation of the accumulated equity items after the acquisition are recognized in other comprehensive income. When a foreign subsidiary or associated company is disposed of or partly disposed of, the translation difference is recognized in the consolidated statement of income as part of the gain or loss on the sale.

Goodwill or fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities in the functional currency of the foreign entity and are translated at the rate of the last trading date of the financial year.

Key Exchange Rates

Average rates

Period end rates

2025

2024

Dec 31, 2025

Dec 31, 2024

USD

1.1203

1.0863

1.1750

1.0389

CNY

8.0549

7.7956

8.2262

7.5833

JPY

168.19

163.50

184.09

163.06

GBP

0.8528

0.8483

0.8726

0.8292

Climate-related matters

Climate-related matters have been evaluated in terms of both opportunities and risks. Climate change provides Vaisala with business opportunities. The need for climate change adaptation increases demand for Vaisala's weather-related products and services, for example related to national and urban resilience. The need for climate change mitigation increases demand for Vaisala's products and services in use cases that are related to energy transition and decarbonization, for example renewable energy, battery manufacturing, and power. In the long term, climate change is considered to materially increase the likelihood of supplier risks.

Vaisala has set science-based greenhouse gas emission reduction targets validated by the Science Based Targets initiative (SBTi). Vaisala commits to reduce absolute scope 1 and 2 GHG emissions 52% by 2030 from a 2021 base year. Vaisala also commits to reduce scope 3 GHG emissions from purchased goods and services, upstream transportation, and distribution, business travel, employee commuting and use of sold products 52% per million EUR value added within the same timeframe.

Above mentioned have been taken into account in the preparation of the financial statements. Identified risks and targets do not have a material impact on the financial statement items requiring management judgment and estimates. Vaisala has not yet identified significant investment needs related to risks and targets of climate change.

Electricity purchase contracts and own use exemption

The group enters into contracts for the purchase of electricity to meet its expected operational requirements. These contracts are entered into and continue to be held for the purpose of taking physical delivery in line with expected usage and therefore qualify for the own use exemption under IFRS\u00a09. Accordingly, they are treated as executory contracts: no asset or liability is recognized before delivery, and the cost of electricity is recognized in the consolidated statement of income at the time of consumption. 100% of the electricity purchased by the

group is sourced from renewable energy. The group does not use commodity derivatives or hedge accounting for electricity purchases.

For the majority of group\u2019s electricity consumption, the price is fixed in advance. Vaisala is not contractually required to procure any predetermined volume of electricity.

New and amended IFRS Accounting standards that are effective for the year 2025

Vaisala has adopted the following new or revised IFRS Accounting standards from January 1, 2025.

Amendments to IAS 21 \u2013 Lack of Exchangeability

In 2025, the group has adopted the amendments to the standard. The amendment impacts the entity when the entity has a transaction or an operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose.

A currency is exchangeable when there is an ability to obtain the other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that creates enforceable rights and obligations.

The amendments add application guidance on how to assess whether a currency is exchangeable or not. When a currency is not exchangeable into another currency at a measurement date, an entity shall estimate the spot exchange rate at that date. An entity\u2019s objective in estimating the spot exchange rate is to reflect the rate at which an orderly exchange transaction would take place at the measurement date between market participants under prevailing economic conditions. In 2025, the group had no transactions or operations in foreign currencies that are not exchangeable into another currency at a measurement date for a specified purpose and therefore the adoption of the amendments had no impact on the amounts reported or the disclosures in these financial statements.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

The preparation of financial statements in accordance with IFRS Accounting Standards requires management to make estimates and judgment in the application of the accounting policies. The financial statements are based on estimates and assumptions concerning the future, the outcome of which may differ from the estimates and assumptions made. The estimates and judgments made are based on past experience and other factors, such as assumptions about future events that may reasonably be expected to occur in the circumstances. Estimates and assumptions are reviewed on a regular basis.

Estimates and judgment have been used in particular in the following areas for which significant accounting policies and accounting estimates and judgments have been described in the accompanying notes:

Revenue recognition (note 3) (judgment and estimate)

Income taxes (note 10) (judgment and estimate)

Allowances for excess and obsolete inventory (note 13) (estimate)

Fair value allocation of purchase price in business combinations (notes 16 and 25) (estimate)

Impairment testing (note 16) (estimate)

Leases (note 17) from lessee\u2019s perspective (judgment)

In addition, estimates, judgment and assumptions are related to the following areas:

With regard to pension obligations (note 6) assumptions in actuarial calculations related to e.g. discount interest rate, inflation and development of salary and pension indexes (assumption)

With regard to share-based payments (note 7) estimate related to e.g. profitability forecasts and attrition of participants benefiting from the share-based payment plans (estimate)

With regard to warranty provision (note 15) estimate related to future costs (estimate)

With regard to leases (note 17) from lessor's perspective estimate related to exercise of extension and termination option (estimate)

With regard to credit loss allowance for trade receivables and contract assets (note 21) estimate related to expected credit loss risk for different groups of receivables (estimate)

Accounting principles

As of January 1, 2025 Vaisala has three operating segments: Industrial measurements business area, Weather, Energy and Environment business area and Xweather business area as a result of change in the composition Vaisala Leadership Team.

Operating segments are based on the management reports reviewed by Vaisala Leadership Team, which is the chief operating decision-maker. Vaisala Leadership Team is responsible for allocating resources and assessing performance of the operating segments. Vaisala Leadership Team assesses the performance of the operating segment based on the operating result. The reporting provided to Vaisala Leadership Team is prepared in consistency with the principles of IFRS consolidated financial statements. Income and expenses related to discontinued businesses are not allocated to operating segments and are presented in Other operations. Transfer pricing between segments is based on arm\u2019s length principle.

The Industrial Measurements business provides advanced measurement instruments and solutions that help customers across various industries optimize processes, reduce energy consumption, and improve quality and efficiency. The business area has a strong position in humidity, dew point, and carbon dioxide measurements. Key market segments are industrial, life science, and power.

Weather, Energy and Environment business provides critical weather and climate observations through advanced instruments and systems. It enables customers \u2013 ranging from meteorological institutes and airport operators to renewable energy producers and road authorities \u2013 to ensure people\u2019s safety, protection of property, and efficient operations. Key market segments are meteorology, aviation, roads, and renewable energy.

Xweather business provides advanced data and solutions as a service that help businesses manage weather-related risks and optimize operations. By combining local sensor data with AI-driven forecasts, Xweather delivers precise and actionable weather insights to optimize safety and efficiency while improving resilience against severe weather and climate change. Key market segments are transportation & logistics, energy & utilities, finance & insurance and developers & data distributors.

Vaisala has two reportable segments; Industrial measurements and Weather and Environment. Weather, Energy and Environment and Xweather operating segments have been aggregated to build Weather and Environment reportable segment. The aggregation is based on similar economic characteristics as well as similarities of the operating segments in the following respects:

The nature of products and services: Both operating segments provide the customers hardware products and expertise related to the weather and environmental observations and respond to the customers\u2019 needs to better understand the weather-related phenomena

The nature of the production process:The production process is the same for all Vaisala offering. Xweather utilizes Vaisala\u2019s measurement technology and instruments as part of its digital offering

The type or class of customer for their products and services:Operating segments are cross-selling the products and share the customers despite having own sales teams.

The methods used to distribute their products or provide their services:Products in both operating segmentsr are distributed by utilizing Vaisala\u2019s centralized processes.

The nature of the regulatory environment: Products in both operating segments need to fulfill the regulations related to safety in different customer segments such as aviation.

Similar economic characteristics: Both operating segments share similar expectations for the long-term profitability, and have similarities in growth opportunities and competitive advantages.

Revenue recognition principles are presented in note 3, Revenue from contracts with customers and 17, Leases.

Accounting principles

Vaisala\u2019s net sales consist of revenue recognized from contracts with customers and lease income. Net sales from contracts with customers are divided into products, projects, services and subscription sales. Indirect taxes and discounts have been deducted from sales revenue. Exchange rate differences are recognized in the financial income and expenses.

Product net sales include revenue from products, spare parts and system deliveries. A system delivery contains a standard product delivery with limited amount of configuration. Each distinct product delivery is a performance obligation under IFRS 15. Revenue from the sale of products is recognized at a point in time when the control is transferred to the customer.

Projects are integrated projects, in which observation solutions, consisting of products, services and software, are delivered. Solutions are integrated to customer systems according to customer specifications. One project consists of one or multiple performance obligations under IFRS 15. Revenue for all projects is recognized over time using percentage of completion method. Progress is measured by cost-to-cost method, comparing incurred costs and forecasted costs, as it best describes the satisfaction of a performance obligation by transferring the promised asset to a customer. Projects meet the over-time revenue recognition criteria mainly by creating an asset without an alternative use and Vaisala having an enforceable right to payment for performance completed to date.

Services are divided into service contracts and one-off service deliverables. Services include among others maintenance, calibration and repair, modernization and extended warranties. Service contracts are continuous services including for example extended warranty, availability of customer support and availability of spare part delivery. One service contract or one service deliverable is one performance obligation. Service contracts are recognized over time or at a point of time depending on the nature of the service and content of a contract. In case of one-off request services, the revenue is recognized at a point in time when the service has been rendered.

Subscription sales includes mainly data-based solutions supporting decisions in weather-dependent operations. One subscription sales contract is one performance obligation. Revenue is recognized over time.

Standard warranty period for products is one year and a few selected products have a longer standard warranty period. Standard warranty period for services is 6 or 12 months. Extended warranty is a separately sold and priced service over a separately agreed period. Revenue for extended warranty is recognized over time starting at the time of standard warranty expiration. Provision for warranty costs is recognized as described in Note 15, Provisions.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Revenue recognition over time under IFRS 15 requires management judgment related to cost throughout the project delivery. When the outcome of a project cannot be estimated reliably, project costs are recognized as

expenses in the same period when they arise and project revenues only to the extent of project costs incurred where it is probable that those costs will be recoverable. When it is probable that total costs necessary to complete the project will exceed total project revenue, the expected loss is recognized as an expense immediately.

Additionally, judgment is exercised in defining the timing of revenue recognition, estimating the probability of payments related to contracts with customers, defining performance obligations and combining contracts. Judgment related to all of these factors may have an impact on timing and/or amount of revenue recognized.

Accounting principles

The group has several pension plans around the world based on local practices. These pension schemes are classified either as defined contribution or as defined benefit plans. In defined contribution plans expenses are recognized in the statement of income on an accrual basis. TyEL pensions managed in insurance companies are defined contribution plans.

In defined benefit pension plans, liability to be recognized is the net amount of the present value of the defined benefit obligation in the end of the financial year and the fair value of the plan assets. The defined benefit obligation is calculated by actuaries independent of Vaisala and it is based on the projected unit credit method in which the estimated future cash flows are discounted to their present value using the interest rates approximating high quality corporate bonds. Pension costs are recognized in the statement of income on an accrual basis over years of service. Actuarial gains and losses are recognized in statement of comprehensive income.

Accounting principles

Group\u2019s share-based payments are related to share-based incentive plans. The related payment is net amount in shares after taxes have been deducted from the amount paid in shares. Share-based incentive plan including a net settlement feature, is treated in its entirety as an equity-settled share-based payment transaction.

Equity-settled share-based payment transactions are measured at fair value at the grant date, and those are not remeasured. Fair value of the grant date is recognized as costs in the statement of income and as additions to equity during the vesting period.

Other than market conditions are not taken into account when estimating the fair value at the grant date. Instead, other than market conditions are taken into account by adjusting the expensed number of equity instruments that are expected to vest. In terms of other than market conditions, cost is measured corresponding to the value of share (Vaisala\u2019s series A) closing price on the grant of the share-based incentive plan less expected dividends. Satisfaction of these conditions are estimated at each reporting date and updated whenever changes occur. The effect of changes is recognized in the statement of income.

Market conditions are taken into account when estimating the fair value of the equity-settled share-based payment transaction at the grant date. Expense is recognized irrespective of whether that market condition is satisfied, if service condition and other than market conditions are satisfied. In terms of market conditions (total shareholder return, TSR) a model based the probability-weighted values (Monte Carlo simulation) is used to estimate the fair value at the grant date.

Accounting principles

Research and development expenditure is recognized as costs in the financial year in which they incur, except for machinery and equipment acquired for research and development purposes, which are capitalized and depreciated on a straight-line basis.

According to IAS 38 no intangible asset arising from research shall be recognized and if an entity cannot distinguish the research phase from the development phase of an internal project, the entity treats the expenditure as if it were incurred in research phase only. According to IAS 38, an intangible asset is recognized in the statement of financial position only when it is probable that the expected future economic benefits will flow to the entity.

Vaisala does not capitalize costs related to the development of new products as it is not possible to distinguish the research phase of an internal project that aims to create an asset from its development phase. In addition, there is significant uncertainty in the amount and timing of future returns from the new products before the products enter the market.

The statement of income includes research and development costs of EUR 68.3 (68.6) million in 2025.

Accounting principles

Exchange rate differences resulting from settlement of monetary items or from presentation of items in the\u00a0financial statements at different exchange rates from which they were originally recognized during the\u00a0financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

All derivative financial contracts are initially recognized at cost and subsequently remeasured at their fair value. Derivative financial contracts are valued at their fair value using the market prices of derivative financial contracts at the closing date of the financial year. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in \u2019financial income and expenses\u2019 in the period in which they arise.

Interest income and expenses related to financial assets and liabilities at amortized cost are recognized over time. Principles related to interest expenses related to lease liabilities are presented in note 17, Leases.

Accounting principles

The group tax expense includes taxes of group companies based on taxable profit for the financial year, tax adjustments for previous years and changes in deferred taxes. Taxes are recognized in the consolidated statement of income except when they are related with items recognized in other comprehensive income or directly in shareholder\u2019s equity. Current taxes are calculated on the taxable corporate income based on the tax rates enacted or substantively enacted for each jurisdiction by the end of the financial year. Taxes are adjusted for the taxes of previous financial periods, if applicable.

Deferred taxes are calculated for all temporary differences between the carrying amount of an asset or a liability and its tax base, and those are measured with enacted or substantively enacted tax rates for each jurisdiction by the end of the financial year. Deferred tax assets are recognized to the extent that it is probable that these can be utilized against future taxable profits.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Defining income taxes and deferred tax assets and liabilities as well as to what extent deferred tax assets may be recognized require management judgment. Group is subject to income taxation in several jurisdictions, in which interpretation of tax legislation may require management judgment and uncertainty may relate to the applied interpretations. Each uncertain tax treatment is considered separately or together depending on which approach predicts the uncertainty the best way. All these effects of uncertainties are reflected in the tax accounting when it is not probable that the tax authorities or appeal courts will accept treatments. Group follows all tax legislation in its operating countries and has limited tax exposure to transactions between group entities located in different jurisdictions.

Management assumptions and estimates are needed especially in recognizing deferred tax assets related to tax losses carried forward. Key assumptions relate to the facts that recoverability periods for tax losses carried forward will not change and enacted tax laws and rates remain unchanged in the near future. When an entity has a history of recent losses the deferred tax asset arising from unused tax losses is recognized only to the extent that there are sufficient taxable temporary differences or there is convincing evidence that sufficient future taxable profit will be generated. At each balance sheet date, the expected utilization of deferred tax assets related to unused tax losses are assessed while considering the likelihood of a) expected future taxable profits including availability of tax credits, b) identifiable causes to unused tax losses to be unlikely recurred c) available tax planning opportunities.

Income taxes

EUR million

2025

2024

Tax based on taxable income for the financial year

16.2

19.9

Taxes from previous financial years

1.7

0.2

Change in deferred tax assets and liabilities

-0.5

-3.2

Total

17.4

17.0

Reconciliation statement between the statement of income tax item and taxes calculated at the tax rate of the group country of domicile

EUR million

2025

2024

Result before taxes

77.1

80.8

Taxes calculated at the Finnish tax rate

15.4

16.2

Effect of foreign subsidiaries' tax rates

1.4

1.8

Non-deductible expenses

0.4

0.4

Tax credits

-0.6

-0.8

Deductible expenses not included in the accounting profit

-0.2

-1.0

Adjustments for current tax of prior periods

1.7

0.2

Other

-0.8

0.3

Total

17.4

17.0

Effective tax rate

22.5%

21.1%

Vaisala has not any carry forward tax losses for which deferred tax assets have not been recognized as of December 31, 2025 and December 31, 2024.

Deferred taxes in the statement of financial position

EUR million

2025

2024

Deferred tax assets

14.3

12.7

Deferred tax liabilities

-7.6

-5.2

Total

6.7

7.4

Gross change in deferred taxes recognized in the statement of financial position

EUR million

2025

2024

Deferred taxes Jan 1

7.4

4.9

Items recognized in the statement of income

0.5

3.1

Effect of business combinations

-0.7

-0.6

Translation differences

-0.3

0.0

Items recognized in the statement of comprehensive income

-0.1

0.0

Deferred taxes Dec 31

6.7

7.4

Changes in deferred taxes during 2025

EUR million

Jan 1, 2025

Reclassification

Recognized in the statement of income

Translation differences

Recognized in the statement of comprehensive income

Effect of business combinations

Dec 31, 2025

Deferred tax assets

Internal margin of inventories, intangible assets and property, plant and equipment

0.9

-

0.4

-

-

1.3

Employee benefits and share-based payments

2.4

-

0.3

-0.2

-0.1

-

2.5

Unused tax losses

1.3

-

1.0

-0.1

-

-

2.2

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

11.9

-

-2.2

-0.5

-

-

9.1

Other temporary timing differences

2.8

-

-0.0

-0.1

-

-

2.7

Netted against deferred tax liabilities

-6.6

-

3.2

-

-

-

-3.4

Total

12.7

0.0

2.6

-0.9

-0.1

0.0

14.3

Deferred tax liabilities

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

11.4

-

-0.7

-0.6

-

0.7

10.9

Other

0.5

-

-0.4

-0.0

-

-

0.0

Netted against deferred tax assets

-6.6

-

3.2

-

-

-

-3.4

Total

5.2

0.0

2.2

-0.6

0.0

0.7

7.6

Deferred tax assets, net

7.4

0.0

0.5

-0.3

-0.1

-0.7

6.7

Changes in deferred taxes during 2024

EUR million

Jan 1, 2024

Reclassification

Recognized in the statement of income

Translation differences

Recognized in the statement of comprehensive income

Effect of business combinations

Dec 31, 2024

Deferred tax assets

Internal margin of inventories, intangible assets and property, plant and equipment

1.3

-

-0.3

-

-

-

0.9

Employee benefits and share-based payments

2.7

-

-0.3

0.0

0.0

-

2.4

Unused tax losses

1.5

-

-0.2

0.0

-

-

1.3

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

4.0

-0.3

4.8

0.0

-

3.3

11.9

Other temporary timing differences

2.5

0.0

0.3

0.0

-

-

2.8

Netted against deferred tax liabilities

-4.2

-

-2.4

-

-

-

-6.6

Total

7.8

-0.3

1.9

0.0

0.0

3.3

12.7

Deferred tax liabilities

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

6.6

-0.3

1.1

0.0

-

3.9

11.4

Other

0.4

0.0

0.0

0.0

-

0.0

0.5

Netted against deferred tax assets

-4.2

-

-2.4

-

-

-

-6.6

Total

2.9

-0.3

-1.2

0.0

0.0

3.9

5.2

Deferred tax assets, net

4.9

0.0

3.1

0.0

0.0

-0.6

7.4

Accounting principles

Earnings per share is calculated by dividing the result for the period attributable to the parent company\u2019s shareholders by weighted average number of issued shares during the financial year. Diluted earnings per share is calculated by adjusting the weighted average number of shares outstanding during the financial year with the diluted effect of potential shares from the share-based payments.

Accounting principles

Inventories are stated at the lower of costs incurred on procurement and conversion on standard cost basis (cost) or net realizable value. Standard cost for materials and supplies includes the material cost. Standard cost for work in progress manufactured by Vaisala includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. Standard cost for work in progress that is customized for Vaisala at the acquisition date, includes material costs. Standard cost for finished goods includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. An allowance is recognized for excess inventory and obsolescence.

Accounting principles

Due to the short maturity of trade payables and other liabilities the carrying amount is considered to be the fair value. Trade and other payables are classified as current liabilities if they are due within 12 months from the balance sheet date or are to be settled within the normal operating business cycle. Accounting principles for derivative financial contracts are presented in note 21, Financial assets and liabilities.

Accounting principles

A provision is recognized when the group has a present legal or constructive obligation arising from a past event, when it is probable that an outflow of resources will be required to settle the obligation, and when a reliable estimate of the amount can be made. The amount recognized as a provision is the best estimate of the expenditure required to settle the present obligation at the end of reporting period. If the effect of the time value of money is material, the amount of provision is the present value of the expenditure expected to be required to settle the obligation. The discount factor used in calculating the present value is selected so that it reflects the market view of the time value of money and the risks related to the obligations at the time of examination.

Where some or all of the expenditure required to settle a provision is expected to be reimbursed by a third party, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain.

The amount of provisions is reviewed at end of each reporting period and the amount is adjusted to reflect the current best estimate. A provision is reversed when the probability of financial settlement has been removed. A change in provision is recognized in the same line item of the statement of income in which the provision was originally recognized.

Provisions can relate to restructuring of operations, loss-making contracts, warranties, legal disputes and other commitments.

A restructuring provision is recognized when a detailed formal plan for restructuring exists and the company has started to implement the plan or has announced it to those affected by it. Restructuring provisions include mainly lease termination penalties and redundancy payments.

A provision for a loss-making contract is recognized when unavoidable costs of meeting the obligation exceed the economic benefits expected to be received from the contract.

A warranty provision covers the cost of repairing or replacing the products. The warranty provision is based on past experience and an estimate of future costs.

Accounting principles

Goodwill

Goodwill represents the excess of the consideration transferred of an acquisition over the fair value of the group\u2019s share of the net assets of the acquired entity at the date of acquisition. Goodwill is calculated in the currency of the operating environment of the acquired entity. If the consideration transferred is lower than the net asset value of the acquired entity, the difference is recognized in the statement of income. Goodwill is not amortized but tested annually for possible impairment and whenever there is an indication that the value may be impaired. For this purpose, goodwill has been allocated to cash-generating units.

As of January 1, 2025 following the change in the composition of Vaisala Leadership Team Vaisala has three operating segments resulting also in three cash-generating units for the purposes of impairment testing: Industrial Measurements, Weather, Energy and Environment and Xweather business areas.

Until December 31, 2024 goodwill was allocated to former Weather and Environment cash-generating unit. Due to the change in the reporting structure, goodwill from the business combinations until December 31, 2024 has been reallocated between cash-generating units affected; Weather, Energy and Environment and Xweather. Goodwill from the past combinations has been reallocated to Weather, Energy and Environment or Xweather cash-generating unit benefiting from the synergies of the combination or in case combination benefits both cash-generating units using a relative value approach.

Goodwill is valued at acquisition cost less impairment losses. Impairment losses are recognized in the statement of income.

Technology-based, marketing-related and customer-related intangible assets

Intangible assets identified in connection with business combinations are measured at the fair value at the acquisition date. In business combinations consideration transferred has been allocated to technology-based, marketing-related and customer related intangible assets. Initial measurement of technology-based, marketing-related and customer related intangible assets has been prepared by applying income and cost approach method. Intangible assets identified in connection with acquisitions are amortized over their delivery times or estimated useful lifetimes. Marketing-related intangible assets include mainly trademarks identified in connection with business combinations.

Other intangible assets

Other intangible assets include mainly patents, trademarks and licenses. Other intangible assets are recognized initially at acquisition cost and amortized using the straight-line method over their useful lifetime. Intangible assets that have an indefinite useful lifetime are not amortized but are tested annually for impairment. The carrying amount of these intangible assets is not material.

Estimated useful lifetimes for intangible assets are:

Technology-based intangible assets\t5\u201310 years

Marketing-related intangible assets 3\u201310 years

Customer-related intangible assets 3\u201320 years

Intangible rights 3\u201320 years

Software licenses\t3\u20135 years

Other intangible assets\t3\u20135 years

Property, plant and equipment

Property, plant and equipment comprise mainly land and buildings as well as machinery and equipment. The carrying amount of assets is based on original acquisition cost less accumulated depreciation as well as possible impairment losses. The cost of self-constructed assets includes materials and direct labor as well as a proportion of overhead costs attributable to construction labor. If a tangible asset consists of several parts which have different useful lifetimes, these parts are treated as separate assets. Accordingly, expenses relating to the renewal of a part are capitalized and the remaining part is recognized as an expense. Otherwise, expenditures that incur later are included in the carrying amount of the tangible assets only if it is probable that the future economic benefit connected with the asset is for the benefit of group and that the acquisition cost can be reliably determined. Other repair and maintenance expenses are recognized in the statement of income when realized.

Depreciation is calculated using the straight-line method and is based on the estimated useful lifetime of the asset. Land is not depreciated. Estimated useful lifetimes for assets are:

Buildings and structures 5\u201340 years

Machinery and equipment 3\u201310 years

Other tangible assets 3\u20138 years

The residual values, depreciation methods and useful lifetimes of the assets are reviewed, and adjusted if necessary, in connection with each financial statement to reflect changes in the expectations of future economic benefit. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount of the asset and are included in the operating result.

Public grants received for investments are recognized as a reduction in the carrying amounts of tangible assets. Thus, grants are recognized in the form of lower depreciation over the useful lifetime of the asset.

Impairment

At the end of each reporting period, the group reviews assets for any indication of impairment. The need for impairment is reviewed at cash-generating unit level, i.e. at the lowest level of units which are mainly independent of other units and whose cash flows are separate and highly independent from the cash flows of other corresponding units.

Impairment testing is performed, if there is an indication that the recoverable amount of the asset is lower than its carrying amount. Additionally, the recoverable amount is assessed annually for the following assets irrespective of whether there is indication of impairment: goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets.

The recoverable amount is the higher of the asset\u2019s fair value less the cost arising from disposal and its value in use.

Estimated future cash flows are discounted to their present value using discount rates that reflect the average pre-tax cost of capital for the respective countries and industry (WACC = weighted average cost of capital). The special risks associated with these assets are also considered in the discount rates.

For an individual asset that does not independently generate future cash flows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is recognized as an expense when the carrying amount of the asset is greater than its recoverable amount. An impairment loss is reversed if there has been a change in the circumstances that led to the estimates and the recoverable amount of the asset has changed since the impairment loss was recognized. An impairment loss is not reversed more than the carrying amount of the asset (less depreciation) without an impairment loss recognized. Impairment losses recognized for goodwill are not reversed under any circumstances.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

In business combinations, IFRS 3 requires the acquirer to recognize an intangible asset separately from goodwill, if the recognition criteria are met. Recognition of an intangible asset at fair value requires management estimates of future cash flows. To the extent possible, management has used available market values as the basis for allocating costs to determine fair values. When this is not possible, which is typical especially for intangible assets, valuation is mainly based on the expectations on returns of the asset and its intended use in the business. Valuations are based on discounted cash flows and require management\u2019s estimates and assumptions about the future use of the assets and their effect on the financial position of the company. Changes in the focus and direction of the company\u2019s business operations may, in the future, result in changes in the original valuation. Goodwill is tested annually for impairment and indications of impairment of property, plant and equipment and intangible assets are assessed in accordance with the principles described above. The recoverable amounts of cash-generating units are determined using value in use calculations. Although management believes that the assumptions used are appropriate, the estimated recoverable amounts might differ materially from those realized in the future.

Accounting principles

Vaisala acts as a lessee and its lease contracts consist mainly of offices, other premises, land area, apartments and cars.

Majority of Vaisala\u2019s lease contracts are fixed-term arrangements without one-sided extension or termination options and thus the lease term is defined based on the duration of the contract. If an arrangement includes extension, termination or purchase option management estimates the probable lease term for each arrangement based on an understanding of the business needs.

A contract may include both a lease component and other components (such as a service fee), for which the contract consideration is allocated on the basis of relative separate prices. Other components are excluded from IFRS 16 calculation, except for service fees for car leases, which are included in the lease component.

For leases, right-of-use asset and corresponding lease liability are recognized in the statement of financial position.

The cost of initial measurement of the right-of-use asset comprises the following items:

the amount of the initial measurement of the lease liability;

any lease payments made at or before the commencement date, less any lease incentives received (such as rent-free period);

any initial direct costs incurred by the lessee; and

the potential costs of restoring the underlying asset

Right-of-use assets are tested for impairment as described in Note 16, Intangible and tangible assets.

Subsequently right-of-use asset is measured at cost less accumulated depreciation and impairment losses, adjusted for any remeasurement of the lease liability.

The lease liability is initially measured at the present value of the future lease payments discounted by incremental borrowing rate. Incremental borrowing rate is the rate of interest that Vaisala would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Subsequently, in valuation of lease liability effective interest rate method is applied, according to which lease liability is recognized at amortized cost and interest expense is accrued over the lease term.

Lease liabilities include the net fair value of the following payments:

fixed payments (including in-substance fixed payments), less any lease incentives receivable;

variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

amounts expected to be payable by the lessee under residual value guarantees;

the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and

payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.

Leases based on extension options that are reasonably certain to be exercised are also included in the liability.

Subsequently, the amount of lease liability is affected by, among other things, the interest accrued by the lease liability, the leases paid, the index increases in leases and the effects of changes in contract.

Depreciation and impairments of right-of-use assets, interest on lease liabilities and items arising from contractual changes are recognized in the consolidated statement of income.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

The application of IFRS 16 in the situations, in which Vaisala acts as a lessee, requires management to consider the duration of the lease term if there is an option for extension, termination or purchase. When evaluating the likelihood of the option being exercised and, therefore, the duration of the lease term, management takes into account all known facts and circumstances that create a financial incentive to exercise, or not to exercise, the option on a contractual basis.

Management\u2019s estimates of the business needs and hence the likelihood of the exercise of various options are based on known short- and long-term strategies and action plans and on the possible reorganization plans and investment decisions based on them. When evaluating the likelihood of the exercise of options, the decision is also influenced by, among other things, the purpose of the use of the premises and the extent of the investments made.

Leases as lessorAccounting principles

The group\u2019s equity consists of share capital, reserve fund, fund of invested non-restricted equity, translation differences, own shares (treasury shares) and retained earnings.

Shares issued by the parent company are presented as share capital. Expenses related to the share issues or acquisition of own shares are presented as a reduction of equity. If the company acquires back its own shares, the consideration paid including direct costs is deducted from the equity.

The Board of Directors\u2019 proposal for dividend distribution is not recognized in the financial statements. The dividends are recognized only after the Annual General Meetings\u2019 approval.

Shares and share capital

Vaisala Corporation has 36,436,728 shares, of which 3,093,128 are series K shares and 33,343,600 series A shares. The shares do not have nominal value. Series A shares are listed on the Nasdaq Helsinki Ltd. The series K shares and A shares are differentiated by the fact that each series K share entitles its owner to twenty (20) votes at General Meeting of Shareholders while each series A share entitles its owner to one (1) vote. The shares have the same rights to dividend.

Series K shares can be converted to series A shares according to specific rules stated in the Articles of Association. Vaisala Corporation\u2019s Board of Directors decided in its meeting on February 17, 2025, that 533,725 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on February 26, 2025. Vaisala Corporation\u2019s Board of Directors decided in its meeting on May 2, 2024, that 3,089,416 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on May 10, 2024. Vaisala Corporation\u2019s Board of Directors decided in its meeting on October 23, 2024, that 14,823 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on November 1, 2024.

On December 31, 2025 and 2024, the fully paid and registered share capital of Vaisala Corporation amounted to EUR 7,660,807.86.

Share capital and reserves

EUR million

Number of shares 1,000

Share capital

Other reserves

Treasury shares

Total

Dec 31, 2023

36,251

7.7

0.6

-4.2

4.1

Share-based payments

52

0.8

0.8

Purchase of treasury shares

-19

-0.8

-0.8

Translation differences

0.1

0.1

Dec 31, 2024

36,285

7.7

0.7

-4.1

4.2

Share-based payments

37

0.6

0.6

Purchase of treasury shares

-65

-3.0

-3.0

Transfers between items

-0.0

-0.0

Dec 31, 2025

36,256

7.7

0.7

-6.5

1.8

Own shares held by the company

180

Total

36,437

Accounting principles

Financial assets

Financial assets are classified into following categories: at amortized cost and at fair value through profit and loss. Financial assets are measured on the basis of the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets or by applying fair value option in connection with the original acquisition. All purchases and sales of financial assets are recognized on the clearance date.

Financial assets measured at amortized cost are held to maturity date within a business model to collect contractual cash flows and these cash flows consist solely of payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost include mainly trade receivables, prepaid income, accrued income and other receivables.

In initial recognition of financial asset classified as at amortized cost, the asset is measured at fair value including transaction costs that are directly attributable to the acquisition. Due to their nature current trade receivables\u2019 and other receivables\u2019 carrying amount approximate to its fair value. Interest income related to these financial assets is measured with the effective interest rate method and is included in the financial income. Financial assets are derecognized from the statement of financial position when the contractual rights to the cash flows from the financial asset expire or the entity substantially transfers the risks and rewards outside the group. Profit or loss related to the derecognition of financial assets from the statement of financial position is recognized in the statement of income. Impairment losses are recognized in the statement of income.

Financial assets recognized at fair value through profit and loss are financial assets that are held for trading purposes such as derivative financial instruments for which Vaisala does not apply hedge accounting according to IFRS 9. Realized and unrealized gains and losses arising from changes in fair value are recognized in the statement of income in the period in which they arise. Financial assets held for trading as well as those maturing within 12 months are included in current assets.

Impairment of financial assets

Credit loss allowance for trade receivables and contract assets is measured applying simplified approach according to IFRS 9 as no significant financing component is included in those assets. Lifetime expected credit losses are determined based on the provision matrix, utilizing different credit risk across different receivable groups. The groupings are based on aging buckets, geographical regions, existence of collaterals and insolvency proceedings or other evidence of an increased credit risk of the receivables. Expected credit loss risks for different receivable groups are based on historical loss rates and management estimates. Changes in the credit loss allowance based on lifetime expected credit losses as well as final credit losses are recognized in the statement of income.

Cash and cash equivalents are recognized in the statement of financial position at original cost. Cash and cash equivalents consist of cash on bank accounts and bank deposits.

Financial liabilities

Financial liabilities are classified into following categories: at amortized cost and at fair value through profit and loss. Financial liabilities are initially measured at fair value based on the original consideration received. Transaction costs are included in the original carrying amount of the financial liabilities. Subsequently all financial liabilities, except for derivative financial instruments, are measured applying the effective interest method at amortized cost. Financial liabilities are included both in current and non-current liabilities and those may be both interest-bearing and non-interest-bearing. Liabilities maturing in less than 12 months are presented in current liabilities. Financial liabilities are derecognized from statement of financial position when the obligation specified in the contract is discharged, cancelled or expires.

Derivative financial instruments

The group\u2019s all derivative financial contracts are foreign exchange forward contracts. The group has sales in a number of currencies. All derivative financial contracts are classified at fair value through profit and loss and are initially measured at fair value on the closing date of the derivative financial contract. Derivative financial contracts are subsequently measured at fair value through profit and loss at the end of each reporting date. The fair value of a foreign exchange forward contract is measured at the present value of the future cash flows. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in financial income and expenses in the period in which they arise. Derivative financial contracts are included in the statement of financial position in other receivables and payables. The group does not apply hedge accounting under IFRS 9 to foreign exchange forward contracts.

The fair value of the derivative financial contracts is based on information that is observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). In addition to the quoted prices, Vaisala prepares own assessment using commonly acceptable valuation techniques. Hence Vaisala\u2019s derivative financial contracts belong to the level 2 in fair value hierarchy. There were no transfers between the hierarchy levels in 2024 or 2025.

The group has a number of investments in foreign subsidiaries whose net assets are exposed to currency risk. The group does not hedge the currency risk related to subsidiaries\u2019 net assets.

", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__5": { "value": "Vaisala is a global leader in weather, environmental, and industrial measurement. With over 85 years of experience, Vaisala provides measurement solutions and services for chosen weather-related and industrial markets. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__10": { "value": "Vaisala ", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__9": { "value": "Vaisala Corporation", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__8": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__6": { "value": "Vantaa", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__7": { "value": "Vanha Nurmij\u00e4rventie 21, FI-01670 Vantaa, Finland ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__12": { "value": "

Accounting principles for the consolidated financial statements

The consolidated financial statements of Vaisala have been prepared in accordance with the IFRS Accounting Standards as adopted by the European Union, including International Accounting Standards (IAS) and the IFRIC and SIC Interpretations valid on December 31, 2025. In the Finnish Accounting Act and ordinances based on the provisions of the Act, IFRS Accounting Standards refer to the standards and their interpretations adopted in accordance with the procedures laid down in regulation (EC) No. 1606/2002 of the European Parliament and of the Council. The notes to the consolidated financial statements are also in accordance with the Finnish accounting and corporate law.

The consolidated financial statements are presented in millions of euros, if not otherwise stated. All presented figures have been rounded and consequently the sum of individual figures may deviate from the presented sum. Financial statements are based on original acquisition costs, if not otherwise stated in the accounting principles. In the text sections figures from previous years are presented in parenthesis. Calculation of key figures and alternative performance measures are presented in the Board of Directors\u2019 Report.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__13": { "value": "The consolidated financial statements of Vaisala have been prepared in accordance with the IFRS Accounting Standards as adopted by the European Union, including International Accounting Standards (IAS) and the IFRIC and SIC Interpretations valid on December 31, 2025. In the Finnish Accounting Act and ordinances based on the provisions of the Act, IFRS Accounting Standards refer to the standards and their interpretations adopted in accordance with the procedures laid down in regulation (EC) No. 1606/2002 of the European Parliament and of the Council. The notes to the consolidated financial statements are also in accordance with the Finnish accounting and corporate law. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__15": { "value": "

Consolidation principles

Subsidiaries

The consolidated financial statements include the parent company Vaisala Corporation and those subsidiaries in which the group has control. The group has control of an entity when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries, acquired or founded during the financial period, are consolidated from the date on which control is transferred to the group and are no longer consolidated from the date that control ceases.

Business combinations are accounted for using the acquisition method. The consideration transferred is the fair value of transferred assets, issued equity interests and liabilities incurred to former owners. Any contingent consideration is recognized at fair value at the acquisition date and classified as a liability or equity. Contingent considerations classified as a liability are measured at fair value on each reporting date with changes recognized in consolidated statement of income. Identifiable assets acquired as well as assumed liabilities and contingent liabilities are measured initially at their fair values on the date of acquisition without deducting non-controlling interest. The amount by which the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition date fair value of any previous equity interest exceeds the fair value of identifiable net assets is recognized as goodwill. If the consideration transferred is lower than the acquired net assets, the gain is recognized in the consolidated statement of income on the acquisition date. All acquisition-related costs, except for the costs to issue debt or equity securities, are expensed in the periods in which the costs are incurred and the services are received.

The group\u2019s intercompany transactions, unrealized margins on internal deliveries, receivables and liabilities as well as dividends are eliminated. Unrealized losses on internal transactions are also eliminated unless costs are not recoverable or the loss results from an impairment. The consolidated financial statements are prepared applying consistent accounting principles to similar transactions and other events under equal conditions.

Associated companies

The share of results of associated companies, i.e. companies of which Vaisala owns 20\u201350% or over which it otherwise has significant influence, are included in the consolidated financial statements applying the equity method. If Vaisala\u2019s share of an associated company\u2019s losses exceeds the carrying amount of the investment, the investment is recognized in the consolidated statement of financial position at zero value and further losses are not recognized unless the group has incurred obligations on behalf of the associated company. Unrealized gains on transactions between the group and its associated companies have been eliminated to the extent of the

group\u2019s interest in the associated companies. The group\u2019s share of associated companies\u2019 results is presented in the consolidated statement of income as a separate item before \u2018financial income and expenses\u2019. Investments in associated companies are initially recognized at cost and the carrying amount is increased or decreased by the share of post-acquisition results. Distribution of profit received from an investment reduces the carrying amount of the results.

Non-controlling interests

The non-controlling interests\u2019 share of the result and of the comprehensive income for the financial year are presented in the consolidated statement of income and in the consolidated statement of comprehensive income. The non-controlling interests\u2019 share of the equity is presented as a separate item in the consolidated statement of financial position.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__18": { "value": "

Subsidiaries

The consolidated financial statements include the parent company Vaisala Corporation and those subsidiaries in which the group has control. The group has control of an entity when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries, acquired or founded during the financial period, are consolidated from the date on which control is transferred to the group and are no longer consolidated from the date that control ceases.

Business combinations are accounted for using the acquisition method. The consideration transferred is the fair value of transferred assets, issued equity interests and liabilities incurred to former owners. Any contingent consideration is recognized at fair value at the acquisition date and classified as a liability or equity. Contingent considerations classified as a liability are measured at fair value on each reporting date with changes recognized in consolidated statement of income. Identifiable assets acquired as well as assumed liabilities and contingent liabilities are measured initially at their fair values on the date of acquisition without deducting non-controlling interest. The amount by which the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition date fair value of any previous equity interest exceeds the fair value of identifiable net assets is recognized as goodwill. If the consideration transferred is lower than the acquired net assets, the gain is recognized in the consolidated statement of income on the acquisition date. All acquisition-related costs, except for the costs to issue debt or equity securities, are expensed in the periods in which the costs are incurred and the services are received.

The group\u2019s intercompany transactions, unrealized margins on internal deliveries, receivables and liabilities as well as dividends are eliminated. Unrealized losses on internal transactions are also eliminated unless costs are not recoverable or the loss results from an impairment. The consolidated financial statements are prepared applying consistent accounting principles to similar transactions and other events under equal conditions.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__17": { "value": "Vaisala Corporation ", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__19": { "value": "

Associated companies

The share of results of associated companies, i.e. companies of which Vaisala owns 20\u201350% or over which it otherwise has significant influence, are included in the consolidated financial statements applying the equity method. If Vaisala\u2019s share of an associated company\u2019s losses exceeds the carrying amount of the investment, the investment is recognized in the consolidated statement of financial position at zero value and further losses are not recognized unless the group has incurred obligations on behalf of the associated company. Unrealized gains on transactions between the group and its associated companies have been eliminated to the extent of the

group\u2019s interest in the associated companies. The group\u2019s share of associated companies\u2019 results is presented in the consolidated statement of income as a separate item before \u2018financial income and expenses\u2019. Investments in associated companies are initially recognized at cost and the carrying amount is increased or decreased by the share of post-acquisition results. Distribution of profit received from an investment reduces the carrying amount of the results.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__20": { "value": "

Foreign currency translation

Items relating to the consolidated result and financial position are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The consolidated financial statements have been presented in euros, which is the parent company\u2019s functional and presentation currency.

Transactions in foreign currencies are recorded in the functional currency using the exchange rate on the date of transaction. Receivables and payables in foreign currency have been valued at the rates quoted by European Central Bank on the last trading date of the financial year. Exchange rate differences resulting from the settlement of monetary items or from the presentation of items in the financial statements at different exchange rates from which they were originally recognized during the financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

Statements of financial position of subsidiaries in other functional currency than euro have been translated into euros using the rates quoted by European Central Bank on the last trading date of the financial year. Translating statements of income monthly average exchange rates have been used. Translating net income for the financial year using different exchange rates in the consolidated statements of income and in the consolidated statement of financial position, results in a translation difference, which is recognized in other comprehensive income. Translation differences arising from the elimination of the acquisition cost of foreign subsidiaries and the translation of the accumulated equity items after the acquisition are recognized in other comprehensive income. When a foreign subsidiary or associated company is disposed of or partly disposed of, the translation difference is recognized in the consolidated statement of income as part of the gain or loss on the sale.

Goodwill or fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities in the functional currency of the foreign entity and are translated at the rate of the last trading date of the financial year.

Key Exchange Rates

Average rates

Period end rates

2025

2024

Dec 31, 2025

Dec 31, 2024

USD

1.1203

1.0863

1.1750

1.0389

CNY

8.0549

7.7956

8.2262

7.5833

JPY

168.19

163.50

184.09

163.06

GBP

0.8528

0.8483

0.8726

0.8292

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__22": { "value": "

Foreign currency translation

Items relating to the consolidated result and financial position are measured using the currency of the primary economic environment in which the entity operates (\u201cthe functional currency\u201d). The consolidated financial statements have been presented in euros, which is the parent company\u2019s functional and presentation currency.

Transactions in foreign currencies are recorded in the functional currency using the exchange rate on the date of transaction. Receivables and payables in foreign currency have been valued at the rates quoted by European Central Bank on the last trading date of the financial year. Exchange rate differences resulting from the settlement of monetary items or from the presentation of items in the financial statements at different exchange rates from which they were originally recognized during the financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

Statements of financial position of subsidiaries in other functional currency than euro have been translated into euros using the rates quoted by European Central Bank on the last trading date of the financial year. Translating statements of income monthly average exchange rates have been used. Translating net income for the financial year using different exchange rates in the consolidated statements of income and in the consolidated statement of financial position, results in a translation difference, which is recognized in other comprehensive income. Translation differences arising from the elimination of the acquisition cost of foreign subsidiaries and the translation of the accumulated equity items after the acquisition are recognized in other comprehensive income. When a foreign subsidiary or associated company is disposed of or partly disposed of, the translation difference is recognized in the consolidated statement of income as part of the gain or loss on the sale.

Goodwill or fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities in the functional currency of the foreign entity and are translated at the rate of the last trading date of the financial year.

Key Exchange Rates

Average rates

Period end rates

2025

2024

Dec 31, 2025

Dec 31, 2024

USD

1.1203

1.0863

1.1750

1.0389

CNY

8.0549

7.7956

8.2262

7.5833

JPY

168.19

163.50

184.09

163.06

GBP

0.8528

0.8483

0.8726

0.8292

", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__21": { "value": "Transactions in foreign currencies are recorded in the functional currency using the exchange rate on the date of transaction. Receivables and payables in foreign currency have been valued at the rates quoted by European Central Bank on the last trading date of the financial year. Exchange rate differences resulting from the settlement of monetary items or from the presentation of items in the financial statements at different exchange rates from which they were originally recognized during the financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__25-1": { "value": "

New and amended IFRS Accounting standards that are effective for the year 2025

Vaisala has adopted the following new or revised IFRS Accounting standards from January 1, 2025.

Amendments to IAS 21 \u2013 Lack of Exchangeability

In 2025, the group has adopted the amendments to the standard. The amendment impacts the entity when the entity has a transaction or an operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose.

A currency is exchangeable when there is an ability to obtain the other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that creates enforceable rights and obligations.

The amendments add application guidance on how to assess whether a currency is exchangeable or not. When a currency is not exchangeable into another currency at a measurement date, an entity shall estimate the spot exchange rate at that date. An entity\u2019s objective in estimating the spot exchange rate is to reflect the rate at which an orderly exchange transaction would take place at the measurement date between market participants under prevailing economic conditions. In 2025, the group had no transactions or operations in foreign currencies that are not exchangeable into another currency at a measurement date for a specified purpose and therefore the adoption of the amendments had no impact on the amounts reported or the disclosures in these financial statements.

", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__29-1": { "value": "

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

The preparation of financial statements in accordance with IFRS Accounting Standards requires management to make estimates and judgment in the application of the accounting policies. The financial statements are based on estimates and assumptions concerning the future, the outcome of which may differ from the estimates and assumptions made. The estimates and judgments made are based on past experience and other factors, such as assumptions about future events that may reasonably be expected to occur in the circumstances. Estimates and assumptions are reviewed on a regular basis.

Estimates and judgment have been used in particular in the following areas for which significant accounting policies and accounting estimates and judgments have been described in the accompanying notes:

Revenue recognition (note 3) (judgment and estimate)

Income taxes (note 10) (judgment and estimate)

Allowances for excess and obsolete inventory (note 13) (estimate)

Fair value allocation of purchase price in business combinations (notes 16 and 25) (estimate)

Impairment testing (note 16) (estimate)

Leases (note 17) from lessee\u2019s perspective (judgment)

In addition, estimates, judgment and assumptions are related to the following areas:

With regard to pension obligations (note 6) assumptions in actuarial calculations related to e.g. discount interest rate, inflation and development of salary and pension indexes (assumption)

With regard to share-based payments (note 7) estimate related to e.g. profitability forecasts and attrition of participants benefiting from the share-based payment plans (estimate)

With regard to warranty provision (note 15) estimate related to future costs (estimate)

With regard to leases (note 17) from lessor's perspective estimate related to exercise of extension and termination option (estimate)

With regard to credit loss allowance for trade receivables and contract assets (note 21) estimate related to expected credit loss risk for different groups of receivables (estimate)

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Revenue recognition over time under IFRS 15 requires management judgment related to cost throughout the project delivery. When the outcome of a project cannot be estimated reliably, project costs are recognized as

expenses in the same period when they arise and project revenues only to the extent of project costs incurred where it is probable that those costs will be recoverable. When it is probable that total costs necessary to complete the project will exceed total project revenue, the expected loss is recognized as an expense immediately.

Additionally, judgment is exercised in defining the timing of revenue recognition, estimating the probability of payments related to contracts with customers, defining performance obligations and combining contracts. Judgment related to all of these factors may have an impact on timing and/or amount of revenue recognized.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Defining income taxes and deferred tax assets and liabilities as well as to what extent deferred tax assets may be recognized require management judgment. Group is subject to income taxation in several jurisdictions, in which interpretation of tax legislation may require management judgment and uncertainty may relate to the applied interpretations. Each uncertain tax treatment is considered separately or together depending on which approach predicts the uncertainty the best way. All these effects of uncertainties are reflected in the tax accounting when it is not probable that the tax authorities or appeal courts will accept treatments. Group follows all tax legislation in its operating countries and has limited tax exposure to transactions between group entities located in different jurisdictions.

Management assumptions and estimates are needed especially in recognizing deferred tax assets related to tax losses carried forward. Key assumptions relate to the facts that recoverability periods for tax losses carried forward will not change and enacted tax laws and rates remain unchanged in the near future. When an entity has a history of recent losses the deferred tax asset arising from unused tax losses is recognized only to the extent that there are sufficient taxable temporary differences or there is convincing evidence that sufficient future taxable profit will be generated. At each balance sheet date, the expected utilization of deferred tax assets related to unused tax losses are assessed while considering the likelihood of a) expected future taxable profits including availability of tax credits, b) identifiable causes to unused tax losses to be unlikely recurred c) available tax planning opportunities.

Income taxes

EUR million

2025

2024

Tax based on taxable income for the financial year

16.2

19.9

Taxes from previous financial years

1.7

0.2

Change in deferred tax assets and liabilities

-0.5

-3.2

Total

17.4

17.0

Reconciliation statement between the statement of income tax item and taxes calculated at the tax rate of the group country of domicile

EUR million

2025

2024

Result before taxes

77.1

80.8

Taxes calculated at the Finnish tax rate

15.4

16.2

Effect of foreign subsidiaries' tax rates

1.4

1.8

Non-deductible expenses

0.4

0.4

Tax credits

-0.6

-0.8

Deductible expenses not included in the accounting profit

-0.2

-1.0

Adjustments for current tax of prior periods

1.7

0.2

Other

-0.8

0.3

Total

17.4

17.0

Effective tax rate

22.5%

21.1%

Vaisala has not any carry forward tax losses for which deferred tax assets have not been recognized as of December 31, 2025 and December 31, 2024.

Deferred taxes in the statement of financial position

EUR million

2025

2024

Deferred tax assets

14.3

12.7

Deferred tax liabilities

-7.6

-5.2

Total

6.7

7.4

Gross change in deferred taxes recognized in the statement of financial position

EUR million

2025

2024

Deferred taxes Jan 1

7.4

4.9

Items recognized in the statement of income

0.5

3.1

Effect of business combinations

-0.7

-0.6

Translation differences

-0.3

0.0

Items recognized in the statement of comprehensive income

-0.1

0.0

Deferred taxes Dec 31

6.7

7.4

Changes in deferred taxes during 2025

EUR million

Jan 1, 2025

Reclassification

Recognized in the statement of income

Translation differences

Recognized in the statement of comprehensive income

Effect of business combinations

Dec 31, 2025

Deferred tax assets

Internal margin of inventories, intangible assets and property, plant and equipment

0.9

-

0.4

-

-

1.3

Employee benefits and share-based payments

2.4

-

0.3

-0.2

-0.1

-

2.5

Unused tax losses

1.3

-

1.0

-0.1

-

-

2.2

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

11.9

-

-2.2

-0.5

-

-

9.1

Other temporary timing differences

2.8

-

-0.0

-0.1

-

-

2.7

Netted against deferred tax liabilities

-6.6

-

3.2

-

-

-

-3.4

Total

12.7

0.0

2.6

-0.9

-0.1

0.0

14.3

Deferred tax liabilities

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

11.4

-

-0.7

-0.6

-

0.7

10.9

Other

0.5

-

-0.4

-0.0

-

-

0.0

Netted against deferred tax assets

-6.6

-

3.2

-

-

-

-3.4

Total

5.2

0.0

2.2

-0.6

0.0

0.7

7.6

Deferred tax assets, net

7.4

0.0

0.5

-0.3

-0.1

-0.7

6.7

Changes in deferred taxes during 2024

EUR million

Jan 1, 2024

Reclassification

Recognized in the statement of income

Translation differences

Recognized in the statement of comprehensive income

Effect of business combinations

Dec 31, 2024

Deferred tax assets

Internal margin of inventories, intangible assets and property, plant and equipment

1.3

-

-0.3

-

-

-

0.9

Employee benefits and share-based payments

2.7

-

-0.3

0.0

0.0

-

2.4

Unused tax losses

1.5

-

-0.2

0.0

-

-

1.3

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

4.0

-0.3

4.8

0.0

-

3.3

11.9

Other temporary timing differences

2.5

0.0

0.3

0.0

-

-

2.8

Netted against deferred tax liabilities

-4.2

-

-2.4

-

-

-

-6.6

Total

7.8

-0.3

1.9

0.0

0.0

3.3

12.7

Deferred tax liabilities

Timing difference of amortization on intangible assets and depreciation on property, plant and equipment

6.6

-0.3

1.1

0.0

-

3.9

11.4

Other

0.4

0.0

0.0

0.0

-

0.0

0.5

Netted against deferred tax assets

-4.2

-

-2.4

-

-

-

-6.6

Total

2.9

-0.3

-1.2

0.0

0.0

3.9

5.2

Deferred tax assets, net

4.9

0.0

3.1

0.0

0.0

-0.6

7.4

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Allowance for inventory is recognized for possible excess, obsolescence and decrease in net realizable value below inventory cost. Estimates and judgment are required in determining the value of the allowance for excess and obsolete inventory. Management analyses estimates of demand and determines allowance for excess and obsolete inventory. Possible changes in the assumptions may cause revaluation of inventory valuation in the future periods.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

In business combinations, IFRS 3 requires the acquirer to recognize an intangible asset separately from goodwill, if the recognition criteria are met. Recognition of an intangible asset at fair value requires management estimates of future cash flows. To the extent possible, management has used available market values as the basis for allocating costs to determine fair values. When this is not possible, which is typical especially for intangible assets, valuation is mainly based on the expectations on returns of the asset and its intended use in the business. Valuations are based on discounted cash flows and require management\u2019s estimates and assumptions about the future use of the assets and their effect on the financial position of the company. Changes in the focus and direction of the company\u2019s business operations may, in the future, result in changes in the original valuation. Goodwill is tested annually for impairment and indications of impairment of property, plant and equipment and intangible assets are assessed in accordance with the principles described above. The recoverable amounts of cash-generating units are determined using value in use calculations. Although management believes that the assumptions used are appropriate, the estimated recoverable amounts might differ materially from those realized in the future.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

The application of IFRS 16 in the situations, in which Vaisala acts as a lessee, requires management to consider the duration of the lease term if there is an option for extension, termination or purchase. When evaluating the likelihood of the option being exercised and, therefore, the duration of the lease term, management takes into account all known facts and circumstances that create a financial incentive to exercise, or not to exercise, the option on a contractual basis.

Management\u2019s estimates of the business needs and hence the likelihood of the exercise of various options are based on known short- and long-term strategies and action plans and on the possible reorganization plans and investment decisions based on them. When evaluating the likelihood of the exercise of options, the decision is also influenced by, among other things, the purpose of the use of the premises and the extent of the investments made.

", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__31-1": { "value": "Financial development

1. Reportable Segments

Accounting principles

As of January 1, 2025 Vaisala has three operating segments: Industrial measurements business area, Weather, Energy and Environment business area and Xweather business area as a result of change in the composition Vaisala Leadership Team.

Operating segments are based on the management reports reviewed by Vaisala Leadership Team, which is the chief operating decision-maker. Vaisala Leadership Team is responsible for allocating resources and assessing performance of the operating segments. Vaisala Leadership Team assesses the performance of the operating segment based on the operating result. The reporting provided to Vaisala Leadership Team is prepared in consistency with the principles of IFRS consolidated financial statements. Income and expenses related to discontinued businesses are not allocated to operating segments and are presented in Other operations. Transfer pricing between segments is based on arm\u2019s length principle.

The Industrial Measurements business provides advanced measurement instruments and solutions that help customers across various industries optimize processes, reduce energy consumption, and improve quality and efficiency. The business area has a strong position in humidity, dew point, and carbon dioxide measurements. Key market segments are industrial, life science, and power.

Weather, Energy and Environment business provides critical weather and climate observations through advanced instruments and systems. It enables customers \u2013 ranging from meteorological institutes and airport operators to renewable energy producers and road authorities \u2013 to ensure people\u2019s safety, protection of property, and efficient operations. Key market segments are meteorology, aviation, roads, and renewable energy.

Xweather business provides advanced data and solutions as a service that help businesses manage weather-related risks and optimize operations. By combining local sensor data with AI-driven forecasts, Xweather delivers precise and actionable weather insights to optimize safety and efficiency while improving resilience against severe weather and climate change. Key market segments are transportation & logistics, energy & utilities, finance & insurance and developers & data distributors.

Vaisala has two reportable segments; Industrial measurements and Weather and Environment. Weather, Energy and Environment and Xweather operating segments have been aggregated to build Weather and Environment reportable segment. The aggregation is based on similar economic characteristics as well as similarities of the operating segments in the following respects:

The nature of products and services: Both operating segments provide the customers hardware products and expertise related to the weather and environmental observations and respond to the customers\u2019 needs to better understand the weather-related phenomena

The nature of the production process:The production process is the same for all Vaisala offering. Xweather utilizes Vaisala\u2019s measurement technology and instruments as part of its digital offering

The type or class of customer for their products and services:Operating segments are cross-selling the products and share the customers despite having own sales teams.

The methods used to distribute their products or provide their services:Products in both operating segmentsr are distributed by utilizing Vaisala\u2019s centralized processes.

The nature of the regulatory environment: Products in both operating segments need to fulfill the regulations related to safety in different customer segments such as aviation.

Similar economic characteristics: Both operating segments share similar expectations for the long-term profitability, and have similarities in growth opportunities and competitive advantages.

Revenue recognition principles are presented in note 3, Revenue from contracts with customers and 17, Leases.

Reportable segments

2025

EUR million

Industrial Measurements

Weather and Environment

Other operations

Vaisala total

Product sales

218.8

166.3

385.1

Project sales

98.7

98.7

Service sales

29.0

23.7

52.7

Subscription sales

58.4

58.4

Lease income

2.0

2.0

Net sales

247.8

349.1

596.9

Performance obligations satisfied at a point in time

245.6

172.0

417.5

Performance obligations satisfied over time

2.3

175.2

177.5

Lease income recognized on a straight-line basis

2.0

2.0

Net sales

247.8

349.1

596.9

Gross margin, %

62.5

50.1

55.2

EBITA

52.9

41.3

-0.1

94.2

% of net sales

21.4

11.8

15.8

Operating result

52.0

33.2

-0.1

85.1

Share of result in associated company

0.2

Financial income and expenses

-8.2

Result before taxes

77.1

Income taxes

-17.4

Result for the financial year

59.8

Research and development costs

27.0

41.3

68.3

Amortization*

1.0

8.1

9.1

*)Amortization and impairment of intangible assets related to the business combinations and income and expenses related to (non-operative) earn-outs of business combinations

Reportable segments

2024

EUR million

Industrial Measurements

Weather and Environment

Other operations

Vaisala total

Product sales

199.4

197.9

397.3

Project sales

77.7

77.7

Service sales

27.1

21.4

48.5

Subscription sales

39.0

39.0

Lease income

2.2

2.2

Net sales

226.5

338.2

564.6

Performance obligations satisfied at a point in time

223.8

203.4

427.2

Performance obligations satisfied over time

2.7

132.5

135.2

Lease income recognized on a straight-line basis

2.2

2.2

Net sales

226.5

338.2

564.6

Gross margin, %

61.9

52.6

56.3

EBITA

48.9

41.3

0.1

90.3

% of net sales

21.6

12.2

16.0

Operating result

47.9

34.8

0.1

82.9

Share of result in associated company

0.2

Financial income and expenses

-2.4

Result before taxes

80.8

Income taxes

-17.0

Result for the financial year

63.7

Research and development costs

26.6

42.0

68.6

Amortization*

1.0

6.5

7.5

*)Amortization and impairment of intangible assets related to the business combinations and income and expenses related to (non-operative) earn-outs of business combinations

", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__34-1": { "value": "Accounting principles

As of January 1, 2025 Vaisala has three operating segments: Industrial measurements business area, Weather, Energy and Environment business area and Xweather business area as a result of change in the composition Vaisala Leadership Team.

Operating segments are based on the management reports reviewed by Vaisala Leadership Team, which is the chief operating decision-maker. Vaisala Leadership Team is responsible for allocating resources and assessing performance of the operating segments. Vaisala Leadership Team assesses the performance of the operating segment based on the operating result. The reporting provided to Vaisala Leadership Team is prepared in consistency with the principles of IFRS consolidated financial statements. Income and expenses related to discontinued businesses are not allocated to operating segments and are presented in Other operations. Transfer pricing between segments is based on arm\u2019s length principle.

The Industrial Measurements business provides advanced measurement instruments and solutions that help customers across various industries optimize processes, reduce energy consumption, and improve quality and efficiency. The business area has a strong position in humidity, dew point, and carbon dioxide measurements. Key market segments are industrial, life science, and power.

Weather, Energy and Environment business provides critical weather and climate observations through advanced instruments and systems. It enables customers \u2013 ranging from meteorological institutes and airport operators to renewable energy producers and road authorities \u2013 to ensure people\u2019s safety, protection of property, and efficient operations. Key market segments are meteorology, aviation, roads, and renewable energy.

Xweather business provides advanced data and solutions as a service that help businesses manage weather-related risks and optimize operations. By combining local sensor data with AI-driven forecasts, Xweather delivers precise and actionable weather insights to optimize safety and efficiency while improving resilience against severe weather and climate change. Key market segments are transportation & logistics, energy & utilities, finance & insurance and developers & data distributors.

Vaisala has two reportable segments; Industrial measurements and Weather and Environment. Weather, Energy and Environment and Xweather operating segments have been aggregated to build Weather and Environment reportable segment. The aggregation is based on similar economic characteristics as well as similarities of the operating segments in the following respects:

The nature of products and services: Both operating segments provide the customers hardware products and expertise related to the weather and environmental observations and respond to the customers\u2019 needs to better understand the weather-related phenomena

The nature of the production process:The production process is the same for all Vaisala offering. Xweather utilizes Vaisala\u2019s measurement technology and instruments as part of its digital offering

The type or class of customer for their products and services:Operating segments are cross-selling the products and share the customers despite having own sales teams.

The methods used to distribute their products or provide their services:Products in both operating segmentsr are distributed by utilizing Vaisala\u2019s centralized processes.

The nature of the regulatory environment: Products in both operating segments need to fulfill the regulations related to safety in different customer segments such as aviation.

Similar economic characteristics: Both operating segments share similar expectations for the long-term profitability, and have similarities in growth opportunities and competitive advantages.

Revenue recognition principles are presented in note 3, Revenue from contracts with customers and 17, Leases.

Vaisala\u2019s reportable segments operate in geographical areas which are Americas, APAC and EMEA. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__35": { "value": "

2. Geographical segments

Vaisala\u2019s reportable segments operate in geographical areas which are Americas, APAC and EMEA. 1)

Geographical segments

2025

EUR million

Net sales, by destination country2)

Net sales, by location country3)

Non-current assets3)

Americas

227.8

221.1

87.9

of which United States

192.2

205.4

82.0

APAC

149.4

98.5

5.7

EMEA

219.7

531.2

179.7

of which Finland

8.9

427.9

168.5

Eliminations

-253.8

Total

596.9

596.9

273.2

2024

EUR million

Net sales, by destination country2)

Net sales, by location country3)

Non-current assets3)

Americas

198.0

186.1

100.6

of which United States

156.3

168.8

96.4

APAC

173.2

105.3

6.3

EMEA

193.5

525.1

174.9

of which Finland

10.0

400.5

166.4

Eliminations

-251.9

Total

564.6

564.6

281.8

1)Americas: North and South America, APAC: Asia Pacific, EMEA: Europe, Middle East and Africa

2)Sales to external customers have been presented as net sales by destination country

3)Net sales and non-current assets have been presented according to the group\u2019s and associated companies\u2019 countries

", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__37": { "value": "Finland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__38": { "value": "Finland", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__39": { "value": "

3. Revenue from contracts with customers

Accounting principles

Vaisala\u2019s net sales consist of revenue recognized from contracts with customers and lease income. Net sales from contracts with customers are divided into products, projects, services and subscription sales. Indirect taxes and discounts have been deducted from sales revenue. Exchange rate differences are recognized in the financial income and expenses.

Product net sales include revenue from products, spare parts and system deliveries. A system delivery contains a standard product delivery with limited amount of configuration. Each distinct product delivery is a performance obligation under IFRS 15. Revenue from the sale of products is recognized at a point in time when the control is transferred to the customer.

Projects are integrated projects, in which observation solutions, consisting of products, services and software, are delivered. Solutions are integrated to customer systems according to customer specifications. One project consists of one or multiple performance obligations under IFRS 15. Revenue for all projects is recognized over time using percentage of completion method. Progress is measured by cost-to-cost method, comparing incurred costs and forecasted costs, as it best describes the satisfaction of a performance obligation by transferring the promised asset to a customer. Projects meet the over-time revenue recognition criteria mainly by creating an asset without an alternative use and Vaisala having an enforceable right to payment for performance completed to date.

Services are divided into service contracts and one-off service deliverables. Services include among others maintenance, calibration and repair, modernization and extended warranties. Service contracts are continuous services including for example extended warranty, availability of customer support and availability of spare part delivery. One service contract or one service deliverable is one performance obligation. Service contracts are recognized over time or at a point of time depending on the nature of the service and content of a contract. In case of one-off request services, the revenue is recognized at a point in time when the service has been rendered.

Subscription sales includes mainly data-based solutions supporting decisions in weather-dependent operations. One subscription sales contract is one performance obligation. Revenue is recognized over time.

Standard warranty period for products is one year and a few selected products have a longer standard warranty period. Standard warranty period for services is 6 or 12 months. Extended warranty is a separately sold and priced service over a separately agreed period. Revenue for extended warranty is recognized over time starting at the time of standard warranty expiration. Provision for warranty costs is recognized as described in Note 15, Provisions.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Revenue recognition over time under IFRS 15 requires management judgment related to cost throughout the project delivery. When the outcome of a project cannot be estimated reliably, project costs are recognized as

\"\"
\"\"

expenses in the same period when they arise and project revenues only to the extent of project costs incurred where it is probable that those costs will be recoverable. When it is probable that total costs necessary to complete the project will exceed total project revenue, the expected loss is recognized as an expense immediately.

Additionally, judgment is exercised in defining the timing of revenue recognition, estimating the probability of payments related to contracts with customers, defining performance obligations and combining contracts. Judgment related to all of these factors may have an impact on timing and/or amount of revenue recognized.

Disaggregation of revenue

Disaggregation of revenue is presented in Note 1, Reportable segments and Note 2, Geographical segments.

Payment terms

Payment terms vary based on geographical areas. In product, service and subscription sales business, the standard payment term is 30 days net, but in some areas prepayments are commonly used. Project invoicing is based on milestones and typically follows the general project delivery terms (where 30% is advance payment, 60% against delivery documents and 10% after site acceptance test) or terms as per contract. In project business the most common payment terms are letter of credit or as per contract.

Vaisala takes advantage of IFRS 15 practical expedient related to the significant financing component. In those cases, in which Vaisala expects, at contract inception, that the period between when Vaisala transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less, Vaisala does not adjust the promised amount of consideration for the effects of a significant financing component. Additionally, financing component is considered only if significant prepayment is received over one year in advance before related delivery.

Contract balances

The following table provides information about receivables, contract assets and contract liabilities from contracts with customers included in the statement of financial position.

Assets and liabilities related to contracts with customers

EUR million

Dec 31, 2025

Dec 31, 2024

Trade receivables

79.4

86.2

Contract assets

44.5

31.7

Contract liabilities

36.8

27.9

Contract assets include the balance of project, service and subscription sales related revenue recognized but not yet invoiced.

Most of project revenue is recognized after the product manufacturing as percentage of completion increases and most of the performance obligation is satisfied. According to general project delivery terms, majority of project is invoiced before the delivery. Therefore, the amount of contract assets is typically at its highest between product manufacturing phase of the project and delivery of the product to the customer. For services and subscription sales, which are satisfied over time, the customer is mainly invoiced in advance and only in some cases in arrears after the customer has received or consumed the service. Arrears invoicing generates contract asset balance as revenue is recognized before invoicing.

Contract liabilities include the balance of projects, products, services and subscription sales invoiced but revenue not yet recognized as well as customer payments related to contracts not yet invoiced. Project-related contract liabilities often arise in the early stages of a project, when the prepayment has been invoiced, but the project is only at an early stage and there is none or little revenue recognized under percentage of completion method. Services and subscription sales, which are recognized over time, are often invoiced in advance and therefore contract liability is generated in the beginning of service period. For products and services, which are recognized at a point in time, contract liability is generated when customer has been invoiced, but performance obligation has not been satisfied and consequently revenue has not been recognized.

In 2025, Vaisala recognized EUR 14 (15) million revenue that was included in the contract liability balance at the beginning of the financial year.

At the end of financial year 2025, the order book was EUR 185.8 (215.0) million, of which the performance obligations that were unsatisfied or partially unsatisfied amounted to EUR 184.8 (213.9) million and the amount related to lease income was EUR 1.0 (1.1) million. Of the performance obligations that were unsatisfied or partially unsatisfied EUR 139.4 (163.5) million is estimated to be recognized as revenue in 2026 and EUR 45.4 (50.4) million is estimated to be recognized later. The whole order book related to lease agreements is estimated to be recognized as revenue in 2026.

", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__41-1": { "value": "Accounting principles

Vaisala\u2019s net sales consist of revenue recognized from contracts with customers and lease income. Net sales from contracts with customers are divided into products, projects, services and subscription sales. Indirect taxes and discounts have been deducted from sales revenue. Exchange rate differences are recognized in the financial income and expenses.

Product net sales include revenue from products, spare parts and system deliveries. A system delivery contains a standard product delivery with limited amount of configuration. Each distinct product delivery is a performance obligation under IFRS 15. Revenue from the sale of products is recognized at a point in time when the control is transferred to the customer.

Projects are integrated projects, in which observation solutions, consisting of products, services and software, are delivered. Solutions are integrated to customer systems according to customer specifications. One project consists of one or multiple performance obligations under IFRS 15. Revenue for all projects is recognized over time using percentage of completion method. Progress is measured by cost-to-cost method, comparing incurred costs and forecasted costs, as it best describes the satisfaction of a performance obligation by transferring the promised asset to a customer. Projects meet the over-time revenue recognition criteria mainly by creating an asset without an alternative use and Vaisala having an enforceable right to payment for performance completed to date.

Services are divided into service contracts and one-off service deliverables. Services include among others maintenance, calibration and repair, modernization and extended warranties. Service contracts are continuous services including for example extended warranty, availability of customer support and availability of spare part delivery. One service contract or one service deliverable is one performance obligation. Service contracts are recognized over time or at a point of time depending on the nature of the service and content of a contract. In case of one-off request services, the revenue is recognized at a point in time when the service has been rendered.

Subscription sales includes mainly data-based solutions supporting decisions in weather-dependent operations. One subscription sales contract is one performance obligation. Revenue is recognized over time.

Standard warranty period for products is one year and a few selected products have a longer standard warranty period. Standard warranty period for services is 6 or 12 months. Extended warranty is a separately sold and priced service over a separately agreed period. Revenue for extended warranty is recognized over time starting at the time of standard warranty expiration. Provision for warranty costs is recognized as described in Note 15, Provisions.

Payment terms

Payment terms vary based on geographical areas. In product, service and subscription sales business, the standard payment term is 30 days net, but in some areas prepayments are commonly used. Project invoicing is based on milestones and typically follows the general project delivery terms (where 30% is advance payment, 60% against delivery documents and 10% after site acceptance test) or terms as per contract. In project business the most common payment terms are letter of credit or as per contract.

Vaisala takes advantage of IFRS 15 practical expedient related to the significant financing component. In those cases, in which Vaisala expects, at contract inception, that the period between when Vaisala transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less, Vaisala does not adjust the promised amount of consideration for the effects of a significant financing component. Additionally, financing component is considered only if significant prepayment is received over one year in advance before related delivery.

Contract assets include the balance of project, service and subscription sales related revenue recognized but not yet invoiced.

Most of project revenue is recognized after the product manufacturing as percentage of completion increases and most of the performance obligation is satisfied. According to general project delivery terms, majority of project is invoiced before the delivery. Therefore, the amount of contract assets is typically at its highest between product manufacturing phase of the project and delivery of the product to the customer. For services and subscription sales, which are satisfied over time, the customer is mainly invoiced in advance and only in some cases in arrears after the customer has received or consumed the service. Arrears invoicing generates contract asset balance as revenue is recognized before invoicing.

Contract liabilities include the balance of projects, products, services and subscription sales invoiced but revenue not yet recognized as well as customer payments related to contracts not yet invoiced. Project-related contract liabilities often arise in the early stages of a project, when the prepayment has been invoiced, but the project is only at an early stage and there is none or little revenue recognized under percentage of completion method. Services and subscription sales, which are recognized over time, are often invoiced in advance and therefore contract liability is generated in the beginning of service period. For products and services, which are recognized at a point in time, contract liability is generated when customer has been invoiced, but performance obligation has not been satisfied and consequently revenue has not been recognized.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__44": { "value": "

Disaggregation of revenue

Disaggregation of revenue is presented in Note 1, Reportable segments and Note 2, Geographical segments.

", "dimensions": { "concept": "ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__47": { "value": "

4. Other operating income and expenses

Other operating income

EUR million

2025

2024

Indemnities

-

0.3

Gain on the disposal of tangible assets

0.1

0.0

Gain on items related to business combinations

0.6

-

Other

0.0

0.3

Total

0.7

0.6

Other operating expenses

EUR million

2025

2024

Loss on the disposal of tangible assets

-

0.0

Total

-

0.0

Other operating income and expenses, net

0.7

0.6

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__48": { "value": "

Other operating income

EUR million

2025

2024

Indemnities

-

0.3

Gain on the disposal of tangible assets

0.1

0.0

Gain on items related to business combinations

0.6

-

Other

0.0

0.3

Total

0.7

0.6

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__49": { "value": "

Other operating expenses

EUR million

2025

2024

Loss on the disposal of tangible assets

-

0.0

Total

-

0.0

Other operating income and expenses, net

0.7

0.6

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__50": { "value": "

5. Personnel expenses and number of personnel

Personnel expenses

EUR million

2025

2024

Salaries

194.2

183.8

Share-based payments

4.2

2.5

Social costs

18.6

16.4

Pensions

Defined benefit plans

-0.0

0.2

Defined contribution plans

23.7

22.3

Total

240.6

225.3

Personnel expenses by function

EUR million

2025

2024

Procurement and production

73.0

67.6

Sales, marketing and administration*

113.4

107.1

Research and development*

54.2

50.7

Total

240.6

225.3

*) A classification error identified in the note Personnel expenses by function in the 2024 consolidated financial statements has been corrected by restating the comparative period as follows:

Procurement and production: The amount presented in the 2024 financial statements is EUR 65.5 million, and the restated comparative amount is EUR 67.6 million.

Sales, marketing and administration: The amount presented in the 2024 financial statements is EUR 96.2 million, and the restated comparative amount is EUR 107.1 million.

Research and development: The amount presented in the 2024 financial statements is EUR 63.6 million, and the restated comparative amount is EUR 50.7 million.

These corrections have no impact on the group\u2019s statement of income, statement of financial position or cash flow statement; corrections affect only the functional presentation of personnel expenses.

Personnel, average by business area

Persons

2025

2024

Industrial Measurements

671

636

Weather and Environment

935

871

Other operations

881

862

Total

2,486

2,368

Personnel, average by geographical area

Persons

2025

2024

Americas

393

367

APAC

188

178

EMEA (excluding Finland)

308

280

Finland

1,597

1,544

Total

2,486

2,368

Information on share-based payments is disclosed in Note 7, Share-based payments.

Information on key management compensation is disclosed in Note 28, Related party transactions.

", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__51": { "value": "

6. Pension obligations

Accounting principles

The group has several pension plans around the world based on local practices. These pension schemes are classified either as defined contribution or as defined benefit plans. In defined contribution plans expenses are recognized in the statement of income on an accrual basis. TyEL pensions managed in insurance companies are defined contribution plans.

In defined benefit pension plans, liability to be recognized is the net amount of the present value of the defined benefit obligation in the end of the financial year and the fair value of the plan assets. The defined benefit obligation is calculated by actuaries independent of Vaisala and it is based on the projected unit credit method in which the estimated future cash flows are discounted to their present value using the interest rates approximating high quality corporate bonds. Pension costs are recognized in the statement of income on an accrual basis over years of service. Actuarial gains and losses are recognized in statement of comprehensive income.

Defined benefit plans

The defined benefit plans are in the parent company. The additional pension coverage of parent company personnel was arranged by Vaisala Pension Fund that was closed on January 1, 1983. The pension fund liability was transferred to a pension insurance company on December 31, 2005 and the fund was dissolved in 2006. The company retains an obligation under IAS 19 for the future index increases in terms of individuals covered by the Pension Fund who have been previously employed by the company. On December 31, 2025, there were no individuals covered by the Pension Fund employed by the company.

Defined benefit pension liability

EUR million

2025

2024

Fair value of funded obligations

3.0

3.2

Fair value of assets

-2.5

-2.7

Net liability in the statement of financial position at Dec 31

0.5

0.5

Post-employment benefits totaled EUR 2.1 (2.1) million in the balance sheet as of December 31, 2025. The amount includes the defined benefit plan recognized in the parent company amounting to EUR 0.5 (0.5) million and pension obligations recognized in other group companies amounting to EUR 1.6 (1.6) million.

\"\"
\"\"

Amounts recognized in the statement of income and the statement of other comprehensive income

EUR million

2025

2024

Current service cost

-

-

Interest

0.0

0.0

Expense recognized in the statement of income

0.0

0.0

Net actuarial gain and loss

-0.0

-0.0

Total recognized in the statement of income and the statement of other comprehensive income

0.0

0.0

Pension costs in the statement of income have been recognized in sales, marketing and administrative costs.

The actuarial gains and losses in the above table are excluding the impact of deferred taxes. In the consolidated statement of comprehensive income, the actuarial gains and losses include the impact of deferred taxes.

Present value of obligation

EUR million

2025

2024

Changes in the present value of obligation

Present value of obligation Jan 1

3.2

3.4

Current service cost

-

-

Interest cost

0.1

0.1

Remeasurements

Actuarial gain (-) / loss (+) arising from changes in financial assumptions

-0.0

0.1

Experience adjustment

0.0

-0.2

Benefits paid

-0.3

-0.3

Present value of obligation Dec 31

3.0

3.2

Changes in the fair value of plan assets

EUR million

2025

2024

Fair value of plan assets Jan 1

2.7

2.7

Interest income on assets

0.1

0.1

Remeasurements

Net return on plan assets

-0.0

-0.1

Benefits paid

-0.3

-0.3

Contributions

0.0

0.2

Fair value of plan assets Dec 31

2.5

2.7

Changes of liabilities presented in the statement of financial position

EUR million

2025

2024

Liabilities Jan 1

0.5

0.8

Expense (+) / income (-) recognized in statement of income

0.0

0.0

Total recognized in other comprehensive income

-0.0

-0.1

Contributions paid

-0.0

-0.2

Liabilities Dec 31

0.5

0.5

Actuarial assumptions used

2025

2024

Discount rate, %

3.25

3.00

Rate of salary increase, %

-

-

Rate of inflation, %

1.95

1.90

Annual adjustments to pensions, %

2.19

2.14

Sensitivity of the net liability changes in the principal assumptions

Assumption

Change in assumption

Increase in assumption

Decrease in assumption

Discount rate

0.25%

1.91 % decrease

1.98 % increase

Pension increase rate

0.25%

12.73 % increase

12.49 % decrease

Assumption

Increase by one year

Decrease by one year

Life expectancy at birth

4.95 % increase

4.71 % decrease

The sensitivity analyses presented above are based on the assumption that if one assumption changes, all other assumptions remain unchanged. In practice, this is unlikely, and changes in some assumptions may correlate with each other. The sensitivity of defined benefit obligation to changes in significant actuarial assumptions has been calculated using the same method as that used to calculate the pension liability recognized in the statement of financial position.

", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__53": { "value": "Accounting principles

The group has several pension plans around the world based on local practices. These pension schemes are classified either as defined contribution or as defined benefit plans. In defined contribution plans expenses are recognized in the statement of income on an accrual basis. TyEL pensions managed in insurance companies are defined contribution plans.

In defined benefit pension plans, liability to be recognized is the net amount of the present value of the defined benefit obligation in the end of the financial year and the fair value of the plan assets. The defined benefit obligation is calculated by actuaries independent of Vaisala and it is based on the projected unit credit method in which the estimated future cash flows are discounted to their present value using the interest rates approximating high quality corporate bonds. Pension costs are recognized in the statement of income on an accrual basis over years of service. Actuarial gains and losses are recognized in statement of comprehensive income.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__54": { "value": "

Defined benefit plans

The defined benefit plans are in the parent company. The additional pension coverage of parent company personnel was arranged by Vaisala Pension Fund that was closed on January 1, 1983. The pension fund liability was transferred to a pension insurance company on December 31, 2005 and the fund was dissolved in 2006. The company retains an obligation under IAS 19 for the future index increases in terms of individuals covered by the Pension Fund who have been previously employed by the company. On December 31, 2025, there were no individuals covered by the Pension Fund employed by the company.

Defined benefit pension liability

EUR million

2025

2024

Fair value of funded obligations

3.0

3.2

Fair value of assets

-2.5

-2.7

Net liability in the statement of financial position at Dec 31

0.5

0.5

Post-employment benefits totaled EUR 2.1 (2.1) million in the balance sheet as of December 31, 2025. The amount includes the defined benefit plan recognized in the parent company amounting to EUR 0.5 (0.5) million and pension obligations recognized in other group companies amounting to EUR 1.6 (1.6) million.

Amounts recognized in the statement of income and the statement of other comprehensive income

EUR million

2025

2024

Current service cost

-

-

Interest

0.0

0.0

Expense recognized in the statement of income

0.0

0.0

Net actuarial gain and loss

-0.0

-0.0

Total recognized in the statement of income and the statement of other comprehensive income

0.0

0.0

Pension costs in the statement of income have been recognized in sales, marketing and administrative costs.

The actuarial gains and losses in the above table are excluding the impact of deferred taxes. In the consolidated statement of comprehensive income, the actuarial gains and losses include the impact of deferred taxes.

Present value of obligation

EUR million

2025

2024

Changes in the present value of obligation

Present value of obligation Jan 1

3.2

3.4

Current service cost

-

-

Interest cost

0.1

0.1

Remeasurements

Actuarial gain (-) / loss (+) arising from changes in financial assumptions

-0.0

0.1

Experience adjustment

0.0

-0.2

Benefits paid

-0.3

-0.3

Present value of obligation Dec 31

3.0

3.2

Changes in the fair value of plan assets

EUR million

2025

2024

Fair value of plan assets Jan 1

2.7

2.7

Interest income on assets

0.1

0.1

Remeasurements

Net return on plan assets

-0.0

-0.1

Benefits paid

-0.3

-0.3

Contributions

0.0

0.2

Fair value of plan assets Dec 31

2.5

2.7

Changes of liabilities presented in the statement of financial position

EUR million

2025

2024

Liabilities Jan 1

0.5

0.8

Expense (+) / income (-) recognized in statement of income

0.0

0.0

Total recognized in other comprehensive income

-0.0

-0.1

Contributions paid

-0.0

-0.2

Liabilities Dec 31

0.5

0.5

Actuarial assumptions used

2025

2024

Discount rate, %

3.25

3.00

Rate of salary increase, %

-

-

Rate of inflation, %

1.95

1.90

Annual adjustments to pensions, %

2.19

2.14

Sensitivity of the net liability changes in the principal assumptions

Assumption

Change in assumption

Increase in assumption

Decrease in assumption

Discount rate

0.25%

1.91 % decrease

1.98 % increase

Pension increase rate

0.25%

12.73 % increase

12.49 % decrease

Assumption

Increase by one year

Decrease by one year

Life expectancy at birth

4.95 % increase

4.71 % decrease

The sensitivity analyses presented above are based on the assumption that if one assumption changes, all other assumptions remain unchanged. In practice, this is unlikely, and changes in some assumptions may correlate with each other. The sensitivity of defined benefit obligation to changes in significant actuarial assumptions has been calculated using the same method as that used to calculate the pension liability recognized in the statement of financial position.

", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__55": { "value": "

7. Share-based payments

Accounting principles

Group\u2019s share-based payments are related to share-based incentive plans. The related payment is net amount in shares after taxes have been deducted from the amount paid in shares. Share-based incentive plan including a net settlement feature, is treated in its entirety as an equity-settled share-based payment transaction.

Equity-settled share-based payment transactions are measured at fair value at the grant date, and those are not remeasured. Fair value of the grant date is recognized as costs in the statement of income and as additions to equity during the vesting period.

Other than market conditions are not taken into account when estimating the fair value at the grant date. Instead, other than market conditions are taken into account by adjusting the expensed number of equity instruments that are expected to vest. In terms of other than market conditions, cost is measured corresponding to the value of share (Vaisala\u2019s series A) closing price on the grant of the share-based incentive plan less expected dividends. Satisfaction of these conditions are estimated at each reporting date and updated whenever changes occur. The effect of changes is recognized in the statement of income.

Market conditions are taken into account when estimating the fair value of the equity-settled share-based payment transaction at the grant date. Expense is recognized irrespective of whether that market condition is satisfied, if service condition and other than market conditions are satisfied. In terms of market conditions (total shareholder return, TSR) a model based the probability-weighted values (Monte Carlo simulation) is used to estimate the fair value at the grant date.

Share-based incentive plans

Share-based incentive plans are targeted to the Group key employees. The performance criteria of the performance share plans are based on the development of the total shareholder return (TSR) and the group\u2019s profitability during the three-year plan period. Matching share plan consists of matching periods as decided by the Boards of Directors and the participants are given an opportunity to receive matching shares for the predetermined personal investment in Vaisala\u2019s series A shares. Restricted share plan consists of vesting periods as decided by the Board of Directors and the participants are given an opportunity to receive a pre-determined number of restricted shares. The rewards are paid partly in Vaisala\u2019s series A shares and partly in cash. The cash portion covers taxes and tax-related costs arising from the reward to a key employee. No reward is paid if a key employee\u2019s employment or service ends before the reward payment date. Vaisala\u2019s Board of Directors requires that the President and CEO and each member of the Management Group retains his/her ownership of shares received under this plan until the value of his/her ownership in Vaisala corresponds to at least his/her annual gross base salary.

\"\"
\"\"

On December 17, 2020, the Board of Directors resolved for a performance share-based incentive plan 2021\u20132023. On March 1, 2024, the reward corresponding to 97,517 series A shares, 54% of the maximum, was paid to 43 key employees. Closing price of Vaisala\u2019s series A share was EUR 32.10 on the grant date of the incentive plan.

On March 1, 2024, the reward corresponding to 2,465 series A shares was paid related to performance share-based incentive plans 2022\u20132024 and 2023\u20132025.

On February 17, 2022, the Board of Directors resolved for three share-based incentive plans.

Performance share-based incentive plan was resolved for the period 2022\u20132024. On March 5, 2025 the reward corresponding to 38,106 series A shares, 24% of maximum, was paid to 46 key employees. Closing price of Vaisala\u2019s series A share was EUR 41.45 on the grant date of the incentive plan. In addition, on March 5, 2025, a total of 14,228 series A shares were conveyed without consideration to the employees participating in the performance share-based incentive plans 2023\u20132025 and 2024\u20132026.

Matching share-based incentive plan was resolved for the period 2022\u20132026 and shares are earned in matching periods lasting for 12 to 36 months. On May 12, 2025, the reward corresponding to 17,884 series A shares was paid to six key employees participating in the matching share unit plan 2022\u20132026 under the terms and conditions of the plan.

Restricted share-based incentive plan was resolved for the period 2022\u20132026 and shares are earned in vesting periods lasting for 12 to 36 months. The expenses of the restricted share plan are accrued to the vesting period. On June 5, 2025 the reward corresponding to 1,500 series A shares, and on July 9, 2025 the reward corresponding to 2,000 series A shares were paid to the persons participating in restricted share unit plan 2022\u20132026 under the terms and conditions of the plan.

On February 15, 2023, the Board of Directors resolved for a performance share-based incentive plan 2023\u20132025 for approximately 60 key employees. The reward will be paid in spring 2026. The maximum amount of this plan originally corresponded to 222,100 series A shares. The expenses of this plan are accrued from May 2023 to March 2026. Closing price of Vaisala\u2019s series A share was EUR 38.15 on the grant date of the incentive plan.

On February 13, 2024, the Board of Directors resolved for a performance share-based incentive plan 2024\u20132026 for approximately 65 key employees. The reward will be paid in spring 2027. The maximum amount of this plan originally corresponded to 295,000 series A shares. The expenses of this plan are accrued from May 2024 to March 2027. Closing price of Vaisala\u2019s series A share was EUR 35.00 on the grant date of the incentive plan.

On February 17, 2025, the Board of Directors resolved for a performance share-based incentive plan 2025\u20132027 for approximately 70 key employees. The reward will be paid in spring 2028. The maximum amount of this plan originally corresponded to 220,000 series A shares. The expenses of this plan are accrued from May 2025 to March 2028. Closing price of Vaisala\u2019s series A share was EUR 49.95 on the grant date of the incentive plan.

In 2025, expenses related to share-based incentive plans totaled EUR 4.2 (2.5) million.

", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__57": { "value": "Accounting principles

Group\u2019s share-based payments are related to share-based incentive plans. The related payment is net amount in shares after taxes have been deducted from the amount paid in shares. Share-based incentive plan including a net settlement feature, is treated in its entirety as an equity-settled share-based payment transaction.

Equity-settled share-based payment transactions are measured at fair value at the grant date, and those are not remeasured. Fair value of the grant date is recognized as costs in the statement of income and as additions to equity during the vesting period.

Other than market conditions are not taken into account when estimating the fair value at the grant date. Instead, other than market conditions are taken into account by adjusting the expensed number of equity instruments that are expected to vest. In terms of other than market conditions, cost is measured corresponding to the value of share (Vaisala\u2019s series A) closing price on the grant of the share-based incentive plan less expected dividends. Satisfaction of these conditions are estimated at each reporting date and updated whenever changes occur. The effect of changes is recognized in the statement of income.

Market conditions are taken into account when estimating the fair value of the equity-settled share-based payment transaction at the grant date. Expense is recognized irrespective of whether that market condition is satisfied, if service condition and other than market conditions are satisfied. In terms of market conditions (total shareholder return, TSR) a model based the probability-weighted values (Monte Carlo simulation) is used to estimate the fair value at the grant date.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__58": { "value": "

8. Research and development expenditure

Accounting principles

Research and development expenditure is recognized as costs in the financial year in which they incur, except for machinery and equipment acquired for research and development purposes, which are capitalized and depreciated on a straight-line basis.

According to IAS 38 no intangible asset arising from research shall be recognized and if an entity cannot distinguish the research phase from the development phase of an internal project, the entity treats the expenditure as if it were incurred in research phase only. According to IAS 38, an intangible asset is recognized in the statement of financial position only when it is probable that the expected future economic benefits will flow to the entity.

Vaisala does not capitalize costs related to the development of new products as it is not possible to distinguish the research phase of an internal project that aims to create an asset from its development phase. In addition, there is significant uncertainty in the amount and timing of future returns from the new products before the products enter the market.

The statement of income includes research and development costs of EUR 68.3 (68.6) million in 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__60": { "value": "Accounting principles

Research and development expenditure is recognized as costs in the financial year in which they incur, except for machinery and equipment acquired for research and development purposes, which are capitalized and depreciated on a straight-line basis.

According to IAS 38 no intangible asset arising from research shall be recognized and if an entity cannot distinguish the research phase from the development phase of an internal project, the entity treats the expenditure as if it were incurred in research phase only. According to IAS 38, an intangible asset is recognized in the statement of financial position only when it is probable that the expected future economic benefits will flow to the entity.

Vaisala does not capitalize costs related to the development of new products as it is not possible to distinguish the research phase of an internal project that aims to create an asset from its development phase. In addition, there is significant uncertainty in the amount and timing of future returns from the new products before the products enter the market.

The statement of income includes research and development costs of EUR 68.3 (68.6) million in 2025.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__61": { "value": "

9. Financial income and expenses

Accounting principles

Exchange rate differences resulting from settlement of monetary items or from presentation of items in the\u00a0financial statements at different exchange rates from which they were originally recognized during the\u00a0financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

All derivative financial contracts are initially recognized at cost and subsequently remeasured at their fair value. Derivative financial contracts are valued at their fair value using the market prices of derivative financial contracts at the closing date of the financial year. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in \u2019financial income and expenses\u2019 in the period in which they arise.

Interest income and expenses related to financial assets and liabilities at amortized cost are recognized over time. Principles related to interest expenses related to lease liabilities are presented in note 17, Leases.

Financial income

EUR million

2025

2024

Interest income

0.9

2.2

Other financial income

0.0

0.0

Gains arising from changes in fair values of derivative financial contracts

7.2

1.1

Foreign exchange gains

4.8

6.1

Total

12.9

9.4

Financial expenses

EUR million

2025

2024

Interest expenses

3.1

2.1

Interest expenses on lease liabilities

1.1

0.6

Other financial expenses*

1.4

0.2

Losses arising from changes in fair values of derivative financial contracts

0.2

4.1

Foreign exchange losses

15.2

4.8

Total

21.0

11.8

Financial income and expenses, net

-8.2

-2.4

* Other financial expenses include EUR 0.9 million arising from the discounting of acquisition related contingent consideration liabilities (2024: no financial expenses arising from the discounting of acquisition related contingent consideration liabilities.).

Foreign exchange gains and losses include gains and losses mainly from revaluation of cash and cash equivalents, trade and other receivables, internal loans as well as trade and other payables.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__63": { "value": "Accounting principles

Exchange rate differences resulting from settlement of monetary items or from presentation of items in the\u00a0financial statements at different exchange rates from which they were originally recognized during the\u00a0financial period or presented in the previous financial statements, are recognized as financial income or expenses in the financial period in which they arise.

All derivative financial contracts are initially recognized at cost and subsequently remeasured at their fair value. Derivative financial contracts are valued at their fair value using the market prices of derivative financial contracts at the closing date of the financial year. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in \u2019financial income and expenses\u2019 in the period in which they arise.

Interest income and expenses related to financial assets and liabilities at amortized cost are recognized over time. Principles related to interest expenses related to lease liabilities are presented in note 17, Leases.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__64": { "value": "Interest income and expenses related to financial assets and liabilities at amortized cost are recognized over time. Principles related to interest expenses related to lease liabilities are presented in note 17, Leases. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__65": { "value": "

Financial income

EUR million

2025

2024

Interest income

0.9

2.2

Other financial income

0.0

0.0

Gains arising from changes in fair values of derivative financial contracts

7.2

1.1

Foreign exchange gains

4.8

6.1

Total

12.9

9.4

", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__66": { "value": "

Financial income

EUR million

2025

2024

Interest income

0.9

2.2

Other financial income

0.0

0.0

Gains arising from changes in fair values of derivative financial contracts

7.2

1.1

Foreign exchange gains

4.8

6.1

Total

12.9

9.4

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__67": { "value": "

Financial expenses

EUR million

2025

2024

Interest expenses

3.1

2.1

Interest expenses on lease liabilities

1.1

0.6

Other financial expenses*

1.4

0.2

Losses arising from changes in fair values of derivative financial contracts

0.2

4.1

Foreign exchange losses

15.2

4.8

Total

21.0

11.8

Financial income and expenses, net

-8.2

-2.4

* Other financial expenses include EUR 0.9 million arising from the discounting of acquisition related contingent consideration liabilities (2024: no financial expenses arising from the discounting of acquisition related contingent consideration liabilities.).

", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__68": { "value": "

Financial expenses

EUR million

2025

2024

Interest expenses

3.1

2.1

Interest expenses on lease liabilities

1.1

0.6

Other financial expenses*

1.4

0.2

Losses arising from changes in fair values of derivative financial contracts

0.2

4.1

Foreign exchange losses

15.2

4.8

Total

21.0

11.8

Financial income and expenses, net

-8.2

-2.4

* Other financial expenses include EUR 0.9 million arising from the discounting of acquisition related contingent consideration liabilities (2024: no financial expenses arising from the discounting of acquisition related contingent consideration liabilities.).

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__69": { "value": "

10. Income taxes

Accounting principles

The group tax expense includes taxes of group companies based on taxable profit for the financial year, tax adjustments for previous years and changes in deferred taxes. Taxes are recognized in the consolidated statement of income except when they are related with items recognized in other comprehensive income or directly in shareholder\u2019s equity. Current taxes are calculated on the taxable corporate income based on the tax rates enacted or substantively enacted for each jurisdiction by the end of the financial year. Taxes are adjusted for the taxes of previous financial periods, if applicable.

Deferred taxes are calculated for all temporary differences between the carrying amount of an asset or a liability and its tax base, and those are measured with enacted or substantively enacted tax rates for each jurisdiction by the end of the financial year. Deferred tax assets are recognized to the extent that it is probable that these can be utilized against future taxable profits.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Defining income taxes and deferred tax assets and liabilities as well as to what extent deferred tax assets may be recognized require management judgment. Group is subject to income taxation in several jurisdictions, in which interpretation of tax legislation may require management judgment and uncertainty may relate to the applied interpretations. Each uncertain tax treatment is considered separately or together depending on which approach predicts the uncertainty the best way. All these effects of uncertainties are reflected in the tax accounting when it is not probable that the tax authorities or appeal courts will accept treatments. Group follows all tax legislation in its operating countries and has limited tax exposure to transactions between group entities located in different jurisdictions.

Management assumptions and estimates are needed especially in recognizing deferred tax assets related to tax losses carried forward. Key assumptions relate to the facts that recoverability periods for tax losses carried forward will not change and enacted tax laws and rates remain unchanged in the near future. When an entity has a history of recent losses the deferred tax asset arising from unused tax losses is recognized only to the extent that there are sufficient taxable temporary differences or there is convincing evidence that sufficient future taxable profit will be generated. At each balance sheet date, the expected utilization of deferred tax assets related to unused tax losses are assessed while considering the likelihood of a) expected future taxable profits including availability of tax credits, b) identifiable causes to unused tax losses to be unlikely recurred c) available tax planning opportunities.

\"\"
\"\"

Income taxes

EUR million

2025

2024

Tax based on taxable income for the financial year

16.2

19.9

Taxes from previous financial years

1.7

0.2

Change in deferred tax assets and liabilities

-0.5

-3.2

Total

17.4

17.0

Reconciliation statement between the statement of income tax item and taxes calculated at the tax rate of the group country of domicile

EUR million

2025

2024

Result before taxes

77.1

80.8

Taxes calculated at the Finnish tax rate

15.4

16.2

Effect of foreign subsidiaries' tax rates

1.4

1.8

Non-deductible expenses

0.4

0.4

Tax credits

-0.6

-0.8

Deductible expenses not included in the accounting profit

-0.2

-1.0

Adjustments for current tax of prior periods

1.7

0.2

Other

-0.8

0.3

Total

17.4

17.0

Effective tax rate

22.5%

21.1%

Vaisala has not any carry forward tax losses for which deferred tax assets have not been recognized as of December 31, 2025 and December 31, 2024.

", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__71": { "value": "

Accounting principles

The group tax expense includes taxes of group companies based on taxable profit for the financial year, tax adjustments for previous years and changes in deferred taxes. Taxes are recognized in the consolidated statement of income except when they are related with items recognized in other comprehensive income or directly in shareholder\u2019s equity. Current taxes are calculated on the taxable corporate income based on the tax rates enacted or substantively enacted for each jurisdiction by the end of the financial year. Taxes are adjusted for the taxes of previous financial periods, if applicable.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__72": { "value": "Deferred taxes are calculated for all temporary differences between the carrying amount of an asset or a liability and its tax base, and those are measured with enacted or substantively enacted tax rates for each jurisdiction by the end of the financial year. Deferred tax assets are recognized to the extent that it is probable that these can be utilized against future taxable profits.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__75": { "value": "

11. Earnings per share

Accounting principles

Earnings per share is calculated by dividing the result for the period attributable to the parent company\u2019s shareholders by weighted average number of issued shares during the financial year. Diluted earnings per share is calculated by adjusting the weighted average number of shares outstanding during the financial year with the diluted effect of potential shares from the share-based payments.

Earnings per share

2025

2024

Result attributable to the shareholders of the parent company, EUR million

59.8

63.7

Weighted average number of shares outstanding, 1,000 pcs

36,289

36,285

Effect of share-based incentive plans, 1,000 pcs

136

104

Weighted average diluted number of shares, 1,000 pcs

36,425

36,388

Earnings per share, EUR

1.65

1.76

Diluted earnings per share, EUR

1.64

1.75

\"\"
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__77": { "value": "Accounting principles

Earnings per share is calculated by dividing the result for the period attributable to the parent company\u2019s shareholders by weighted average number of issued shares during the financial year. Diluted earnings per share is calculated by adjusting the weighted average number of shares outstanding during the financial year with the diluted effect of potential shares from the share-based payments.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__78": { "value": "

12. Trade receivables and other receivables

Accounting principles related to trade receivables and other receivables are presented in Note 21, Financial assets and liabilities.

Trade receivables and other receivables

EUR million

2025

2024

Trade receivables*

79.5

86.7

Bank Acceptance Drafts

2.1

4.5

Advances paid

1.1

1.3

Value-added tax receivables

4.8

6.9

Other receivables**

1.6

2.4

Derivative financial contracts

0.4

0.1

Other prepaid expenses and accrued income**

9.5

9.0

Total

99.0

111.0

*)In 2025, trade receivables included EUR 0.1 (0.5) million lease receivables.

**)Other receivables and other prepaid expenses and accrued income include mainly grant related receivables as well as purchases and expenses related accruals.

The fair value of trade and other receivables is, in all material respects, equivalent to their carrying amounts.

Expected credit losses of trade receivables, Dec 31, 2025

EUR million

Trade receivables, gross amount

Credit loss allowance

Trade receivables, net amount

Current

52.4

0.4

52.0

Due less than 90 days

21.9

0.1

21.9

Due 91\u2013180 days

1.7

0.5

1.2

Due over 180 days

4.1

1.8

2.3

Credit loss allowance other than those based on age analysis

2.2

0.1

2.1

Total

82.3

2.8

79.5

Expected credit losses of trade receivables, Dec 31, 2024

EUR million

Trade receivables, gross amount

Credit loss allowance

Trade receivables, net amount

Current

63.4

0.2

63.2

Due less than 90 days

16.8

0.1

16.7

Due 91\u2013180 days

1.5

0.3

1.1

Due over 180 days*

-0.2

0.4

-0.6

Credit loss allowance other than those based on age analysis

7.4

1.1

6.3

Total

88.8

2.1

86.7

*)Due over 180 days contains unallocated payments and credit notes, which have not been included in calculation of the credit loss allowance.

Reconciliation of credit loss allowance of trade receivables

EUR million

2025

2024

Opening balance for credit loss allowance on Jan 1

2.1

1.2

Change in credit loss allowance recognized in profit or loss during the financial year, net

1.2

1.1

Receivables recognized as final credit losses during the financial year due to uncollectability

-0.3

-0.2

Exchange rate differences

-0.1

0.0

Total

2.8

2.1

Credit losses and related reversals arising from trade receivables recognized for the financial year amounted to EUR -1.2 (-1.1) million.

Trade receivables by currency

EUR million

2025

2024

EUR

36.0

32.9

USD

25.2

27.5

GBP

4.9

5.3

JPY

4.6

5.4

AUD

1.1

0.6

CNY

2.1

3.9

CAD

1.8

2.6

KWD

3.1

8.3

Others

0.7

0.3

Total

79.5

86.7

", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__79-1": { "value": "

Expected credit losses of trade receivables, Dec 31, 2025

EUR million

Trade receivables, gross amount

Credit loss allowance

Trade receivables, net amount

Current

52.4

0.4

52.0

Due less than 90 days

21.9

0.1

21.9

Due 91\u2013180 days

1.7

0.5

1.2

Due over 180 days

4.1

1.8

2.3

Credit loss allowance other than those based on age analysis

2.2

0.1

2.1

Total

82.3

2.8

79.5

Expected credit losses of trade receivables, Dec 31, 2024

EUR million

Trade receivables, gross amount

Credit loss allowance

Trade receivables, net amount

Current

63.4

0.2

63.2

Due less than 90 days

16.8

0.1

16.7

Due 91\u2013180 days

1.5

0.3

1.1

Due over 180 days*

-0.2

0.4

-0.6

Credit loss allowance other than those based on age analysis

7.4

1.1

6.3

Total

88.8

2.1

86.7

*)Due over 180 days contains unallocated payments and credit notes, which have not been included in calculation of the credit loss allowance.

Reconciliation of credit loss allowance of trade receivables

EUR million

2025

2024

Opening balance for credit loss allowance on Jan 1

2.1

1.2

Change in credit loss allowance recognized in profit or loss during the financial year, net

1.2

1.1

Receivables recognized as final credit losses during the financial year due to uncollectability

-0.3

-0.2

Exchange rate differences

-0.1

0.0

Total

2.8

2.1

Credit losses and related reversals arising from trade receivables recognized for the financial year amounted to EUR -1.2 (-1.1) million.

", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__82": { "value": "

13. Inventories

Accounting principles

Inventories are stated at the lower of costs incurred on procurement and conversion on standard cost basis (cost) or net realizable value. Standard cost for materials and supplies includes the material cost. Standard cost for work in progress manufactured by Vaisala includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. Standard cost for work in progress that is customized for Vaisala at the acquisition date, includes material costs. Standard cost for finished goods includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. An allowance is recognized for excess inventory and obsolescence.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

Allowance for inventory is recognized for possible excess, obsolescence and decrease in net realizable value below inventory cost. Estimates and judgment are required in determining the value of the allowance for excess and obsolete inventory. Management analyses estimates of demand and determines allowance for excess and obsolete inventory. Possible changes in the assumptions may cause revaluation of inventory valuation in the future periods.

Inventories

EUR million

2025

2024

Materials and supplies

10.1

13.7

Work in progress

45.9

40.2

Finished goods

4.9

3.9

Total

60.8

57.8

The cost of inventories recognized in the statement of income as an expense corresponding to net sales was EUR 126.6 (125.1) million.

Write-offs and excess and obsolescence allowances for slow moving and obsolete inventory recognized during the financial year amounted to EUR 1.2 (1.9) million.

\"\"
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__84": { "value": "Accounting principles

Inventories are stated at the lower of costs incurred on procurement and conversion on standard cost basis (cost) or net realizable value. Standard cost for materials and supplies includes the material cost. Standard cost for work in progress manufactured by Vaisala includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. Standard cost for work in progress that is customized for Vaisala at the acquisition date, includes material costs. Standard cost for finished goods includes, in addition to material costs direct labor, machine costs and a proportion of production overhead. An allowance is recognized for excess inventory and obsolescence.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__86": { "value": "

14. Trade payables and other liabilities

Accounting principles

Due to the short maturity of trade payables and other liabilities the carrying amount is considered to be the fair value. Trade and other payables are classified as current liabilities if they are due within 12 months from the balance sheet date or are to be settled within the normal operating business cycle. Accounting principles for derivative financial contracts are presented in note 21, Financial assets and liabilities.

Trade payables and other liabilities

EUR million

2025

2024

Trade payables

26.2

26.9

Personnel cost accruals

47.4

48.2

Derivative financial contracts

0.1

1.5

Other accrued expenses and deferred income*

7.3

11.7

Other current liabilities*

8.2

7.4

Total

89.2

95.7

*)Other current liabilities and other accrued expenses and deferred income include mainly personnel expenses related liabilities, value added tax liabilities, accrued interests as well as purchases and expenses related accruals.

Trade payables arise from ordinary course of business, and they relate to purchases of inventories, intangible and tangible assets and other goods and services. Personnel cost accruals are mainly related to bonuses and unused vacations.

\"\"
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__88": { "value": "Accounting principles

Due to the short maturity of trade payables and other liabilities the carrying amount is considered to be the fair value. Trade and other payables are classified as current liabilities if they are due within 12 months from the balance sheet date or are to be settled within the normal operating business cycle. Accounting principles for derivative financial contracts are presented in note 21, Financial assets and liabilities.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__89": { "value": "

15. Provisions

Accounting principles

A provision is recognized when the group has a present legal or constructive obligation arising from a past event, when it is probable that an outflow of resources will be required to settle the obligation, and when a reliable estimate of the amount can be made. The amount recognized as a provision is the best estimate of the expenditure required to settle the present obligation at the end of reporting period. If the effect of the time value of money is material, the amount of provision is the present value of the expenditure expected to be required to settle the obligation. The discount factor used in calculating the present value is selected so that it reflects the market view of the time value of money and the risks related to the obligations at the time of examination.

Where some or all of the expenditure required to settle a provision is expected to be reimbursed by a third party, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain.

The amount of provisions is reviewed at end of each reporting period and the amount is adjusted to reflect the current best estimate. A provision is reversed when the probability of financial settlement has been removed. A change in provision is recognized in the same line item of the statement of income in which the provision was originally recognized.

Provisions can relate to restructuring of operations, loss-making contracts, warranties, legal disputes and other commitments.

A restructuring provision is recognized when a detailed formal plan for restructuring exists and the company has started to implement the plan or has announced it to those affected by it. Restructuring provisions include mainly lease termination penalties and redundancy payments.

A provision for a loss-making contract is recognized when unavoidable costs of meeting the obligation exceed the economic benefits expected to be received from the contract.

A warranty provision covers the cost of repairing or replacing the products. The warranty provision is based on past experience and an estimate of future costs.

\"\"
\"\"

Non-current provisions

EUR million

2025

2024

Provisions Jan 1

0.6

0.4

Increase in provisions

0.2

0.3

Used provisions

-0.0

-0.1

Provisions Dec 31

0.8

0.6

Current provisions

EUR million

2025

2024

Provisions Jan 1

2.7

2.5

Increase in provisions

0.7

0.3

Used provisions

-0.1

-0.2

Provisions Dec 31

3.3

2.7

In 2025 and 2024 provisions related to warranties and other contractual commitments.

", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__91": { "value": "Accounting principles

A provision is recognized when the group has a present legal or constructive obligation arising from a past event, when it is probable that an outflow of resources will be required to settle the obligation, and when a reliable estimate of the amount can be made. The amount recognized as a provision is the best estimate of the expenditure required to settle the present obligation at the end of reporting period. If the effect of the time value of money is material, the amount of provision is the present value of the expenditure expected to be required to settle the obligation. The discount factor used in calculating the present value is selected so that it reflects the market view of the time value of money and the risks related to the obligations at the time of examination.

Where some or all of the expenditure required to settle a provision is expected to be reimbursed by a third party, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain.

The amount of provisions is reviewed at end of each reporting period and the amount is adjusted to reflect the current best estimate. A provision is reversed when the probability of financial settlement has been removed. A change in provision is recognized in the same line item of the statement of income in which the provision was originally recognized.

Provisions can relate to restructuring of operations, loss-making contracts, warranties, legal disputes and other commitments.

A restructuring provision is recognized when a detailed formal plan for restructuring exists and the company has started to implement the plan or has announced it to those affected by it. Restructuring provisions include mainly lease termination penalties and redundancy payments.

A provision for a loss-making contract is recognized when unavoidable costs of meeting the obligation exceed the economic benefits expected to be received from the contract.

A warranty provision covers the cost of repairing or replacing the products. The warranty provision is based on past experience and an estimate of future costs.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__93-1": { "value": "Accounting principles

Goodwill

Goodwill represents the excess of the consideration transferred of an acquisition over the fair value of the group\u2019s share of the net assets of the acquired entity at the date of acquisition. Goodwill is calculated in the currency of the operating environment of the acquired entity. If the consideration transferred is lower than the net asset value of the acquired entity, the difference is recognized in the statement of income. Goodwill is not amortized but tested annually for possible impairment and whenever there is an indication that the value may be impaired. For this purpose, goodwill has been allocated to cash-generating units.

As of January 1, 2025 following the change in the composition of Vaisala Leadership Team Vaisala has three operating segments resulting also in three cash-generating units for the purposes of impairment testing: Industrial Measurements, Weather, Energy and Environment and Xweather business areas.

Until December 31, 2024 goodwill was allocated to former Weather and Environment cash-generating unit. Due to the change in the reporting structure, goodwill from the business combinations until December 31, 2024 has been reallocated between cash-generating units affected; Weather, Energy and Environment and Xweather. Goodwill from the past combinations has been reallocated to Weather, Energy and Environment or Xweather cash-generating unit benefiting from the synergies of the combination or in case combination benefits both cash-generating units using a relative value approach.

Goodwill is valued at acquisition cost less impairment losses. Impairment losses are recognized in the statement of income.

Technology-based, marketing-related and customer-related intangible assets

Intangible assets identified in connection with business combinations are measured at the fair value at the acquisition date. In business combinations consideration transferred has been allocated to technology-based, marketing-related and customer related intangible assets. Initial measurement of technology-based, marketing-related and customer related intangible assets has been prepared by applying income and cost approach method. Intangible assets identified in connection with acquisitions are amortized over their delivery times or estimated useful lifetimes. Marketing-related intangible assets include mainly trademarks identified in connection with business combinations.

Other intangible assets

Other intangible assets include mainly patents, trademarks and licenses. Other intangible assets are recognized initially at acquisition cost and amortized using the straight-line method over their useful lifetime. Intangible assets that have an indefinite useful lifetime are not amortized but are tested annually for impairment. The carrying amount of these intangible assets is not material.

Estimated useful lifetimes for intangible assets are:

Technology-based intangible assets\t5\u201310 years

Marketing-related intangible assets 3\u201310 years

Customer-related intangible assets 3\u201320 years

Intangible rights 3\u201320 years

Software licenses\t3\u20135 years

Other intangible assets\t3\u20135 years

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

In business combinations, IFRS 3 requires the acquirer to recognize an intangible asset separately from goodwill, if the recognition criteria are met. Recognition of an intangible asset at fair value requires management estimates of future cash flows. To the extent possible, management has used available market values as the basis for allocating costs to determine fair values. When this is not possible, which is typical especially for intangible assets, valuation is mainly based on the expectations on returns of the asset and its intended use in the business. Valuations are based on discounted cash flows and require management\u2019s estimates and assumptions about the future use of the assets and their effect on the financial position of the company. Changes in the focus and direction of the company\u2019s business operations may, in the future, result in changes in the original valuation. Goodwill is tested annually for impairment and indications of impairment of property, plant and equipment and intangible assets are assessed in accordance with the principles described above. The recoverable amounts of cash-generating units are determined using value in use calculations. Although management believes that the assumptions used are appropriate, the estimated recoverable amounts might differ materially from those realized in the future.

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2025

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Translation difference

-5.5

-0.4

-1.7

-0.9

-0.0

-8.4

Increases

0.0

0.2

0.2

Business combinations

2.3

1.2

3.6

Decreases

-0.0

-0.3

-0.3

Transfers between items

0.3

-0.2

0.1

Acquisition cost Dec 31, 2024

94.2

2.6

67.5

33.2

13.1

0.4

211.0

Accumulated amortization and impairment Jan 1, 2025

0.0

35.9

15.1

13.0

64.0

Translation difference

-0.2

-0.1

-0.9

-1.2

Accumulated amortization of decreases and transfers

-0.3

-0.3

Amortization for the financial year

0.3

7.5

1.3

0.3

9.4

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2025

0.3

43.1

16.3

12.1

71.9

Carrying amount Dec 31, 2025

94.2

2.2

24.4

16.9

1.0

0.4

139.1

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2024

45.9

42.2

16.8

27.8

0.4

133.0

Translation difference

1.7

0.2

0.2

0.6

0.0

2.7

Increases

0.2

0.2

0.4

Business combinations

52.1

2.6

23.2

16.6

94.5

Decreases

-14.7

-14.7

Transfers between items

0.2

-0.2

0.0

Acquisition cost Dec 31, 2024

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Accumulated amortization and impairment Jan 1, 2024

29.5

14.3

26.8

70.6

Translation difference

0.1

0.0

0.5

0.6

Accumulated amortization of decreases and transfers

-14.7

-14.7

Amortization for the financial year

0.0

6.3

0.7

0.5

7.6

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2024

0.0

35.9

15.1

13.0

64.0

Carrying amount Dec 31, 2024

99.7

2.6

29.7

18.6

1.0

0.4

151.9

Impairment testing

Vaisala assesses the value of goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets for impairment annually and whenever there is an indication that the unit may be impaired. The recoverable amount of the cash-generating unit is based on value in use calculations and cash flows are based on three year forecasts approved by Vaisala management. In 2025, goodwill is allocated to Weather, Energy and Environment and Xweather cash-generating units. In 2024, goodwill was allocated to Weather and Environment cash-generating unit.

In Weather, Energy and Environment business area cash-generating unit the recoverable amount exceeds the carrying amount by EUR 298 million. Weather, Energy and Environment business area sales are expected to grow in average 2% next three years. Terminal growth rate is 2% (2%) and Weighted Average Cost of Capital is 10.7%. Key assumptions in impairment testing are net sales, profitability and discount rate. Vaisala\u2019s management has estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

In Xweather business area cash-generating unit the recoverable amount exceeds the carrying amount by EUR 41 million. Xweather business unit sales are expected to grow in average 12% next three years. Terminal growth rate is 3% and Weighted Average Cost of Capital is 14.0%. Key assumptions in impairment testing are net sales, profitability and discount rate. Vaisala\u2019s management has estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

In 2024, in Weather and Environment business area cash-generating unit the recoverable amount exceeded by EUR 322 million. Weather and Environment business area sales was expected to grow annually on average 7% during the next three years. Terminal growth rate was 2% and Weighted Average Cost of Capital was 10.0%. Key assumptions in impairment testing were net sales, profitability and discount rate. Vaisala\u2019s management estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__94-1": { "value": "Accounting principles

Goodwill

Goodwill represents the excess of the consideration transferred of an acquisition over the fair value of the group\u2019s share of the net assets of the acquired entity at the date of acquisition. Goodwill is calculated in the currency of the operating environment of the acquired entity. If the consideration transferred is lower than the net asset value of the acquired entity, the difference is recognized in the statement of income. Goodwill is not amortized but tested annually for possible impairment and whenever there is an indication that the value may be impaired. For this purpose, goodwill has been allocated to cash-generating units.

As of January 1, 2025 following the change in the composition of Vaisala Leadership Team Vaisala has three operating segments resulting also in three cash-generating units for the purposes of impairment testing: Industrial Measurements, Weather, Energy and Environment and Xweather business areas.

Until December 31, 2024 goodwill was allocated to former Weather and Environment cash-generating unit. Due to the change in the reporting structure, goodwill from the business combinations until December 31, 2024 has been reallocated between cash-generating units affected; Weather, Energy and Environment and Xweather. Goodwill from the past combinations has been reallocated to Weather, Energy and Environment or Xweather cash-generating unit benefiting from the synergies of the combination or in case combination benefits both cash-generating units using a relative value approach.

Goodwill is valued at acquisition cost less impairment losses. Impairment losses are recognized in the statement of income.

Technology-based, marketing-related and customer-related intangible assets

Intangible assets identified in connection with business combinations are measured at the fair value at the acquisition date. In business combinations consideration transferred has been allocated to technology-based, marketing-related and customer related intangible assets. Initial measurement of technology-based, marketing-related and customer related intangible assets has been prepared by applying income and cost approach method. Intangible assets identified in connection with acquisitions are amortized over their delivery times or estimated useful lifetimes. Marketing-related intangible assets include mainly trademarks identified in connection with business combinations.

Other intangible assets

Other intangible assets include mainly patents, trademarks and licenses. Other intangible assets are recognized initially at acquisition cost and amortized using the straight-line method over their useful lifetime. Intangible assets that have an indefinite useful lifetime are not amortized but are tested annually for impairment. The carrying amount of these intangible assets is not material.

Estimated useful lifetimes for intangible assets are:

Technology-based intangible assets\t5\u201310 years

Marketing-related intangible assets 3\u201310 years

Customer-related intangible assets 3\u201320 years

Intangible rights 3\u201320 years

Software licenses\t3\u20135 years

Other intangible assets\t3\u20135 years

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__95": { "value": "

Goodwill

Goodwill represents the excess of the consideration transferred of an acquisition over the fair value of the group\u2019s share of the net assets of the acquired entity at the date of acquisition. Goodwill is calculated in the currency of the operating environment of the acquired entity. If the consideration transferred is lower than the net asset value of the acquired entity, the difference is recognized in the statement of income. Goodwill is not amortized but tested annually for possible impairment and whenever there is an indication that the value may be impaired. For this purpose, goodwill has been allocated to cash-generating units.

As of January 1, 2025 following the change in the composition of Vaisala Leadership Team Vaisala has three operating segments resulting also in three cash-generating units for the purposes of impairment testing: Industrial Measurements, Weather, Energy and Environment and Xweather business areas.

Until December 31, 2024 goodwill was allocated to former Weather and Environment cash-generating unit. Due to the change in the reporting structure, goodwill from the business combinations until December 31, 2024 has been reallocated between cash-generating units affected; Weather, Energy and Environment and Xweather. Goodwill from the past combinations has been reallocated to Weather, Energy and Environment or Xweather cash-generating unit benefiting from the synergies of the combination or in case combination benefits both cash-generating units using a relative value approach.

Goodwill is valued at acquisition cost less impairment losses. Impairment losses are recognized in the statement of income.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__99": { "value": "

Technology-based, marketing-related and customer-related intangible assets

Intangible assets identified in connection with business combinations are measured at the fair value at the acquisition date. In business combinations consideration transferred has been allocated to technology-based, marketing-related and customer related intangible assets. Initial measurement of technology-based, marketing-related and customer related intangible assets has been prepared by applying income and cost approach method. Intangible assets identified in connection with acquisitions are amortized over their delivery times or estimated useful lifetimes. Marketing-related intangible assets include mainly trademarks identified in connection with business combinations.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__106": { "value": "

Property, plant and equipment

Property, plant and equipment comprise mainly land and buildings as well as machinery and equipment. The carrying amount of assets is based on original acquisition cost less accumulated depreciation as well as possible impairment losses. The cost of self-constructed assets includes materials and direct labor as well as a proportion of overhead costs attributable to construction labor. If a tangible asset consists of several parts which have different useful lifetimes, these parts are treated as separate assets. Accordingly, expenses relating to the renewal of a part are capitalized and the remaining part is recognized as an expense. Otherwise, expenditures that incur later are included in the carrying amount of the tangible assets only if it is probable that the future economic benefit connected with the asset is for the benefit of group and that the acquisition cost can be reliably determined. Other repair and maintenance expenses are recognized in the statement of income when realized.

Depreciation is calculated using the straight-line method and is based on the estimated useful lifetime of the asset. Land is not depreciated. Estimated useful lifetimes for assets are:

Buildings and structures 5\u201340 years

Machinery and equipment 3\u201310 years

Other tangible assets 3\u20138 years

The residual values, depreciation methods and useful lifetimes of the assets are reviewed, and adjusted if necessary, in connection with each financial statement to reflect changes in the expectations of future economic benefit. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount of the asset and are included in the operating result.

Public grants received for investments are recognized as a reduction in the carrying amounts of tangible assets. Thus, grants are recognized in the form of lower depreciation over the useful lifetime of the asset.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__107-1": { "value": "

Property, plant and equipment

Property, plant and equipment comprise mainly land and buildings as well as machinery and equipment. The carrying amount of assets is based on original acquisition cost less accumulated depreciation as well as possible impairment losses. The cost of self-constructed assets includes materials and direct labor as well as a proportion of overhead costs attributable to construction labor. If a tangible asset consists of several parts which have different useful lifetimes, these parts are treated as separate assets. Accordingly, expenses relating to the renewal of a part are capitalized and the remaining part is recognized as an expense. Otherwise, expenditures that incur later are included in the carrying amount of the tangible assets only if it is probable that the future economic benefit connected with the asset is for the benefit of group and that the acquisition cost can be reliably determined. Other repair and maintenance expenses are recognized in the statement of income when realized.

Depreciation is calculated using the straight-line method and is based on the estimated useful lifetime of the asset. Land is not depreciated. Estimated useful lifetimes for assets are:

Buildings and structures 5\u201340 years

Machinery and equipment 3\u201310 years

Other tangible assets 3\u20138 years

The residual values, depreciation methods and useful lifetimes of the assets are reviewed, and adjusted if necessary, in connection with each financial statement to reflect changes in the expectations of future economic benefit. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount of the asset and are included in the operating result.

Public grants received for investments are recognized as a reduction in the carrying amounts of tangible assets. Thus, grants are recognized in the form of lower depreciation over the useful lifetime of the asset.

Impairment

At the end of each reporting period, the group reviews assets for any indication of impairment. The need for impairment is reviewed at cash-generating unit level, i.e. at the lowest level of units which are mainly independent of other units and whose cash flows are separate and highly independent from the cash flows of other corresponding units.

Impairment testing is performed, if there is an indication that the recoverable amount of the asset is lower than its carrying amount. Additionally, the recoverable amount is assessed annually for the following assets irrespective of whether there is indication of impairment: goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets.

The recoverable amount is the higher of the asset\u2019s fair value less the cost arising from disposal and its value in use.

Estimated future cash flows are discounted to their present value using discount rates that reflect the average pre-tax cost of capital for the respective countries and industry (WACC = weighted average cost of capital). The special risks associated with these assets are also considered in the discount rates.

For an individual asset that does not independently generate future cash flows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is recognized as an expense when the carrying amount of the asset is greater than its recoverable amount. An impairment loss is reversed if there has been a change in the circumstances that led to the estimates and the recoverable amount of the asset has changed since the impairment loss was recognized. An impairment loss is not reversed more than the carrying amount of the asset (less depreciation) without an impairment loss recognized. Impairment losses recognized for goodwill are not reversed under any circumstances.

Property, plant and equipment

EUR million

Land and waters

Buildings and structures

Machinery and equipment

Leased assets

Other tangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2025

4.8

110.1

98.2

3.4

0.0

12.7

229.3

Translation difference

-0.2

-3.3

-1.9

-0.1

-0.1

-5.6

Increases

0.5

5.2

0.3

15.3

21.2

Business combinations

1.8

1.8

Decreases

-0.2

-4.6

-4.8

Transfers between items

8.2

7.0

-15.2

-0.1

Acquisition cost Dec 31, 2025

4.6

115.3

105.7

3.6

0.0

12.6

241.8

Accumulated depreciation and impairment Jan 1, 2025

55.8

66.5

1.4

123.7

Translation difference

-1.0

-1.5

-0.0

-2.5

Accumulated depreciation of decreases and transfers

-0.2

-4.5

-4.6

Depreciation for the financial year

4.9

9.0

0.8

14.7

Impairment for the financial year

0.2

0.2

Transfers between items

0.0

Accumulated depreciation and impairment Dec 31, 2025

59.4

69.6

2.3

131.4

Carrying amount Dec 31, 2025

4.6

55.9

36.0

1.3

0.0

12.6

110.4

Property, plant and equipment

EUR million

Land and waters

Buildings and structures

Machinery and equipment

Leased assets

Other tangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2024

4.7

101.4

90.6

2.0

0.1

7.5

206.3

Translation difference

0.1

1.7

0.8

0.0

0.0

2.6

Increases

3.6

3.4

1.4

14.6

22.9

Business combinations

0.2

0.2

Decreases

-1.2

-1.5

-0.1

-2.8

Transfers between items

4.6

4.7

0.0

-0.1

-9.2

0.0

Acquisition cost Dec 31, 2024

4.8

110.1

98.2

3.4

0.0

12.7

229.3

Accumulated depreciation and impairment Jan 1, 2024

52.0

58.8

0.5

111.4

Translation difference

0.5

0.7

0.0

1.1

Accumulated depreciation of decreases and transfers

-1.2

-1.4

-2.6

Depreciation for the financial year

4.4

8.4

0.5

13.4

Impairment for the financial year

0.4

0.4

Transfers between items

0.0

0.0

0.0

Accumulated depreciation and impairment Dec 31, 2024

55.8

66.5

1.4

123.7

Carrying amount Dec 31, 2024

4.8

54.4

31.7

2.0

0.0

12.7

105.6

", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__108": { "value": "Public grants received for investments are recognized as a reduction in the carrying amounts of tangible assets. Thus, grants are recognized in the form of lower depreciation over the useful lifetime of the asset.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__110": { "value": "

Impairment

At the end of each reporting period, the group reviews assets for any indication of impairment. The need for impairment is reviewed at cash-generating unit level, i.e. at the lowest level of units which are mainly independent of other units and whose cash flows are separate and highly independent from the cash flows of other corresponding units.

Impairment testing is performed, if there is an indication that the recoverable amount of the asset is lower than its carrying amount. Additionally, the recoverable amount is assessed annually for the following assets irrespective of whether there is indication of impairment: goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets.

The recoverable amount is the higher of the asset\u2019s fair value less the cost arising from disposal and its value in use.

Estimated future cash flows are discounted to their present value using discount rates that reflect the average pre-tax cost of capital for the respective countries and industry (WACC = weighted average cost of capital). The special risks associated with these assets are also considered in the discount rates.

For an individual asset that does not independently generate future cash flows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is recognized as an expense when the carrying amount of the asset is greater than its recoverable amount. An impairment loss is reversed if there has been a change in the circumstances that led to the estimates and the recoverable amount of the asset has changed since the impairment loss was recognized. An impairment loss is not reversed more than the carrying amount of the asset (less depreciation) without an impairment loss recognized. Impairment losses recognized for goodwill are not reversed under any circumstances.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__111": { "value": "

Impairment

At the end of each reporting period, the group reviews assets for any indication of impairment. The need for impairment is reviewed at cash-generating unit level, i.e. at the lowest level of units which are mainly independent of other units and whose cash flows are separate and highly independent from the cash flows of other corresponding units.

Impairment testing is performed, if there is an indication that the recoverable amount of the asset is lower than its carrying amount. Additionally, the recoverable amount is assessed annually for the following assets irrespective of whether there is indication of impairment: goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets.

The recoverable amount is the higher of the asset\u2019s fair value less the cost arising from disposal and its value in use.

Estimated future cash flows are discounted to their present value using discount rates that reflect the average pre-tax cost of capital for the respective countries and industry (WACC = weighted average cost of capital). The special risks associated with these assets are also considered in the discount rates.

For an individual asset that does not independently generate future cash flows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is recognized as an expense when the carrying amount of the asset is greater than its recoverable amount. An impairment loss is reversed if there has been a change in the circumstances that led to the estimates and the recoverable amount of the asset has changed since the impairment loss was recognized. An impairment loss is not reversed more than the carrying amount of the asset (less depreciation) without an impairment loss recognized. Impairment losses recognized for goodwill are not reversed under any circumstances.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__117": { "value": "

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2025

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Translation difference

-5.5

-0.4

-1.7

-0.9

-0.0

-8.4

Increases

0.0

0.2

0.2

Business combinations

2.3

1.2

3.6

Decreases

-0.0

-0.3

-0.3

Transfers between items

0.3

-0.2

0.1

Acquisition cost Dec 31, 2024

94.2

2.6

67.5

33.2

13.1

0.4

211.0

Accumulated amortization and impairment Jan 1, 2025

0.0

35.9

15.1

13.0

64.0

Translation difference

-0.2

-0.1

-0.9

-1.2

Accumulated amortization of decreases and transfers

-0.3

-0.3

Amortization for the financial year

0.3

7.5

1.3

0.3

9.4

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2025

0.3

43.1

16.3

12.1

71.9

Carrying amount Dec 31, 2025

94.2

2.2

24.4

16.9

1.0

0.4

139.1

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2024

45.9

42.2

16.8

27.8

0.4

133.0

Translation difference

1.7

0.2

0.2

0.6

0.0

2.7

Increases

0.2

0.2

0.4

Business combinations

52.1

2.6

23.2

16.6

94.5

Decreases

-14.7

-14.7

Transfers between items

0.2

-0.2

0.0

Acquisition cost Dec 31, 2024

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Accumulated amortization and impairment Jan 1, 2024

29.5

14.3

26.8

70.6

Translation difference

0.1

0.0

0.5

0.6

Accumulated amortization of decreases and transfers

-14.7

-14.7

Amortization for the financial year

0.0

6.3

0.7

0.5

7.6

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2024

0.0

35.9

15.1

13.0

64.0

Carrying amount Dec 31, 2024

99.7

2.6

29.7

18.6

1.0

0.4

151.9

", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__118": { "value": "

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2025

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Translation difference

-5.5

-0.4

-1.7

-0.9

-0.0

-8.4

Increases

0.0

0.2

0.2

Business combinations

2.3

1.2

3.6

Decreases

-0.0

-0.3

-0.3

Transfers between items

0.3

-0.2

0.1

Acquisition cost Dec 31, 2024

94.2

2.6

67.5

33.2

13.1

0.4

211.0

Accumulated amortization and impairment Jan 1, 2025

0.0

35.9

15.1

13.0

64.0

Translation difference

-0.2

-0.1

-0.9

-1.2

Accumulated amortization of decreases and transfers

-0.3

-0.3

Amortization for the financial year

0.3

7.5

1.3

0.3

9.4

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2025

0.3

43.1

16.3

12.1

71.9

Carrying amount Dec 31, 2025

94.2

2.2

24.4

16.9

1.0

0.4

139.1

Intangible assets

EUR million

Goodwill

Marketing-related intangible assets

Technology-based intangible assets

Customer-related intangible assets

Other intangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2024

45.9

42.2

16.8

27.8

0.4

133.0

Translation difference

1.7

0.2

0.2

0.6

0.0

2.7

Increases

0.2

0.2

0.4

Business combinations

52.1

2.6

23.2

16.6

94.5

Decreases

-14.7

-14.7

Transfers between items

0.2

-0.2

0.0

Acquisition cost Dec 31, 2024

99.7

2.6

65.6

33.6

14.0

0.4

215.9

Accumulated amortization and impairment Jan 1, 2024

29.5

14.3

26.8

70.6

Translation difference

0.1

0.0

0.5

0.6

Accumulated amortization of decreases and transfers

-14.7

-14.7

Amortization for the financial year

0.0

6.3

0.7

0.5

7.6

Impairment for the financial year

0.0

Accumulated amortization and impairment Dec 31, 2024

0.0

35.9

15.1

13.0

64.0

Carrying amount Dec 31, 2024

99.7

2.6

29.7

18.6

1.0

0.4

151.9

", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__121": { "value": "

Impairment testing

Vaisala assesses the value of goodwill, intangible assets which have an indefinite useful lifetime, as well as incomplete intangible assets for impairment annually and whenever there is an indication that the unit may be impaired. The recoverable amount of the cash-generating unit is based on value in use calculations and cash flows are based on three year forecasts approved by Vaisala management. In 2025, goodwill is allocated to Weather, Energy and Environment and Xweather cash-generating units. In 2024, goodwill was allocated to Weather and Environment cash-generating unit.

In Weather, Energy and Environment business area cash-generating unit the recoverable amount exceeds the carrying amount by EUR 298 million. Weather, Energy and Environment business area sales are expected to grow in average 2% next three years. Terminal growth rate is 2% (2%) and Weighted Average Cost of Capital is 10.7%. Key assumptions in impairment testing are net sales, profitability and discount rate. Vaisala\u2019s management has estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

In Xweather business area cash-generating unit the recoverable amount exceeds the carrying amount by EUR 41 million. Xweather business unit sales are expected to grow in average 12% next three years. Terminal growth rate is 3% and Weighted Average Cost of Capital is 14.0%. Key assumptions in impairment testing are net sales, profitability and discount rate. Vaisala\u2019s management has estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

In 2024, in Weather and Environment business area cash-generating unit the recoverable amount exceeded by EUR 322 million. Weather and Environment business area sales was expected to grow annually on average 7% during the next three years. Terminal growth rate was 2% and Weighted Average Cost of Capital was 10.0%. Key assumptions in impairment testing were net sales, profitability and discount rate. Vaisala\u2019s management estimated it to be unlikely that any expected change in key assumptions would lead to carrying amount of the cash-generating unit exceeding the recoverable amount.

", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__123-1": { "value": "

Depreciation, amortization and impairment by function

EUR million

2025

2024

Procurement and production

6.6

6.1

Sales, marketing and administration

16.1

13.7

Research and development

1.5

1.4

Total

24.3

21.3

Depreciation, amortization and impairment by asset group 2025

EUR million

Depreciation and amortization

Impairment

Total

Technology-based intangible assets

7.5

7.5

Marketing-related intangible assets

0.3

0.3

Customer-related intangible assets

1.3

1.3

Other intangible assets

0.3

0.3

Buildings and structures

4.9

4.9

Machinery and equipment

9.0

9.0

Leased assets

0.8

0.2

1.0

Total

24.1

0.2

24.3

Depreciation, amortization and impairment by asset group 2024

EUR million

Depreciation and amortization

Impairment

Total

Technology-based intangible assets

6.3

6.3

Marketing-related intangible assets

0.0

0.0

Customer-related intangible assets

0.7

0.7

Other intangible assets

0.5

0.5

Buildings and structures

4.4

4.4

Machinery and equipment

8.4

8.4

Leased assets

0.5

0.4

0.9

Total

20.9

0.4

21.3

", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__126": { "value": "

17. Leases

Leases as lessee

Accounting principles

Vaisala acts as a lessee and its lease contracts consist mainly of offices, other premises, land area, apartments and cars.

Majority of Vaisala\u2019s lease contracts are fixed-term arrangements without one-sided extension or termination options and thus the lease term is defined based on the duration of the contract. If an arrangement includes extension, termination or purchase option management estimates the probable lease term for each arrangement based on an understanding of the business needs.

A contract may include both a lease component and other components (such as a service fee), for which the contract consideration is allocated on the basis of relative separate prices. Other components are excluded from IFRS 16 calculation, except for service fees for car leases, which are included in the lease component.

For leases, right-of-use asset and corresponding lease liability are recognized in the statement of financial position.

The cost of initial measurement of the right-of-use asset comprises the following items:

the amount of the initial measurement of the lease liability;

any lease payments made at or before the commencement date, less any lease incentives received (such as rent-free period);

any initial direct costs incurred by the lessee; and

the potential costs of restoring the underlying asset

Right-of-use assets are tested for impairment as described in Note 16, Intangible and tangible assets.

Subsequently right-of-use asset is measured at cost less accumulated depreciation and impairment losses, adjusted for any remeasurement of the lease liability.

The lease liability is initially measured at the present value of the future lease payments discounted by incremental borrowing rate. Incremental borrowing rate is the rate of interest that Vaisala would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Subsequently, in valuation of lease liability effective interest rate method is applied, according to which lease liability is recognized at amortized cost and interest expense is accrued over the lease term.

Lease liabilities include the net fair value of the following payments:

fixed payments (including in-substance fixed payments), less any lease incentives receivable;

variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

amounts expected to be payable by the lessee under residual value guarantees;

the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and

payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.

Leases based on extension options that are reasonably certain to be exercised are also included in the liability.

Subsequently, the amount of lease liability is affected by, among other things, the interest accrued by the lease liability, the leases paid, the index increases in leases and the effects of changes in contract.

Depreciation and impairments of right-of-use assets, interest on lease liabilities and items arising from contractual changes are recognized in the consolidated statement of income.

Accounting principles requiring management judgment and the main uncertainty factors relating to estimates

The application of IFRS 16 in the situations, in which Vaisala acts as a lessee, requires management to consider the duration of the lease term if there is an option for extension, termination or purchase. When evaluating the likelihood of the option being exercised and, therefore, the duration of the lease term, management takes into account all known facts and circumstances that create a financial incentive to exercise, or not to exercise, the option on a contractual basis.

Management\u2019s estimates of the business needs and hence the likelihood of the exercise of various options are based on known short- and long-term strategies and action plans and on the possible reorganization plans and investment decisions based on them. When evaluating the likelihood of the exercise of options, the decision is also influenced by, among other things, the purpose of the use of the premises and the extent of the investments made.

Amounts recognized in the statement of financial position related to leases

Carrying amounts of right-of-use assets

EUR million

2025

2024

Land and waters

1.3

1.3

Buildings and structures

17.0

19.5

Machinery and equipment

1.1

0.7

Total

19.3

21.4

Additions to the right-of-use assets during the financial year 2025 were EUR 2.8 (11.5) million.

Interest-bearing lease liabilities

EUR million

2025

2024

Non-current

18.7

21.4

Current

3.3

3.1

Total

22.0

24.5

Maturity of lease liabilities is presented in note 21, Financial assets and liabilities. Cash outflow for lease contracts not commenced on December 31, 2025 are presented in note 24. Contingent liabilities and pledges given.

Amounts recognized in the statement of income related to leases

Depreciation of right-of-use assets

EUR million

2025

2024

Buildings and structures

3.0

2.9

Machinery and equipment

0.5

0.4

Total

3.5

3.3

Write-downs of right-of-use assets

EUR million

2025

2024

Buildings and structures

0.1

0.2

Total

0.1

0.2

Other items recognized in the statement of income

EUR million

2025

2024

Interest expense on lease liabilities

1.1

0.6

The total cash outflow for leases in 2025 was EUR 3.2 (2.8) million.

Leases as lessor

Accounting principles

In Vaisala, all lease agreements, in which Vaisala acts as a lessor, are classified as operating leases as the risks and rewards incidental to ownership of the underlying assets are not substantially transferred to the lessee. The lease payments are recognized on straight-line basis as lease income. Lease income is presented as part of net sales. Vaisala recognizes costs incurred in earning the lease income as an expense in the cost of goods sold.

The lease term is determined as the non-cancellable period of a lease, together with both periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option and periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option.

Leased assets are included in property plant and equipment. The estimated useful lifetime of the assets is three years.

Vaisala as lessor

Vaisala leases wind lidars for wind measurements. The lease terms are usually short-term, but maximum of two years.

Lease income recognized in financial year 2025 was EUR 2.0 (2.2) million.

At the end of the financial year 2025 the undiscounted lease payments to be received were EUR 0.9 (1.4) million and will be received during the financial year 2026.

\"\"
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__127": { "value": "Accounting principles

Vaisala acts as a lessee and its lease contracts consist mainly of offices, other premises, land area, apartments and cars.

Majority of Vaisala\u2019s lease contracts are fixed-term arrangements without one-sided extension or termination options and thus the lease term is defined based on the duration of the contract. If an arrangement includes extension, termination or purchase option management estimates the probable lease term for each arrangement based on an understanding of the business needs.

A contract may include both a lease component and other components (such as a service fee), for which the contract consideration is allocated on the basis of relative separate prices. Other components are excluded from IFRS 16 calculation, except for service fees for car leases, which are included in the lease component.

For leases, right-of-use asset and corresponding lease liability are recognized in the statement of financial position.

The cost of initial measurement of the right-of-use asset comprises the following items:

the amount of the initial measurement of the lease liability;

any lease payments made at or before the commencement date, less any lease incentives received (such as rent-free period);

any initial direct costs incurred by the lessee; and

the potential costs of restoring the underlying asset

Right-of-use assets are tested for impairment as described in Note 16, Intangible and tangible assets.

Subsequently right-of-use asset is measured at cost less accumulated depreciation and impairment losses, adjusted for any remeasurement of the lease liability.

The lease liability is initially measured at the present value of the future lease payments discounted by incremental borrowing rate. Incremental borrowing rate is the rate of interest that Vaisala would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Subsequently, in valuation of lease liability effective interest rate method is applied, according to which lease liability is recognized at amortized cost and interest expense is accrued over the lease term.

Lease liabilities include the net fair value of the following payments:

fixed payments (including in-substance fixed payments), less any lease incentives receivable;

variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

amounts expected to be payable by the lessee under residual value guarantees;

the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and

payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.

Leases based on extension options that are reasonably certain to be exercised are also included in the liability.

Subsequently, the amount of lease liability is affected by, among other things, the interest accrued by the lease liability, the leases paid, the index increases in leases and the effects of changes in contract.

Depreciation and impairments of right-of-use assets, interest on lease liabilities and items arising from contractual changes are recognized in the consolidated statement of income.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__132": { "value": "

18. Shareholders\u2019 equity

Accounting principles

The group\u2019s equity consists of share capital, reserve fund, fund of invested non-restricted equity, translation differences, own shares (treasury shares) and retained earnings.

Shares issued by the parent company are presented as share capital. Expenses related to the share issues or acquisition of own shares are presented as a reduction of equity. If the company acquires back its own shares, the consideration paid including direct costs is deducted from the equity.

The Board of Directors\u2019 proposal for dividend distribution is not recognized in the financial statements. The dividends are recognized only after the Annual General Meetings\u2019 approval.

Shares and share capital

Vaisala Corporation has 36,436,728 shares, of which 3,093,128 are series K shares and 33,343,600 series A shares. The shares do not have nominal value. Series A shares are listed on the Nasdaq Helsinki Ltd. The series K shares and A shares are differentiated by the fact that each series K share entitles its owner to twenty (20) votes at General Meeting of Shareholders while each series A share entitles its owner to one (1) vote. The shares have the same rights to dividend.

Series K shares can be converted to series A shares according to specific rules stated in the Articles of Association. Vaisala Corporation\u2019s Board of Directors decided in its meeting on February 17, 2025, that 533,725 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on February 26, 2025. Vaisala Corporation\u2019s Board of Directors decided in its meeting on May 2, 2024, that 3,089,416 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on May 10, 2024. Vaisala Corporation\u2019s Board of Directors decided in its meeting on October 23, 2024, that 14,823 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on November 1, 2024.

On December 31, 2025 and 2024, the fully paid and registered share capital of Vaisala Corporation amounted to EUR 7,660,807.86.

Share capital and reserves

EUR million

Number of shares 1,000

Share capital

Other reserves

Treasury shares

Total

Dec 31, 2023

36,251

7.7

0.6

-4.2

4.1

Share-based payments

52

0.8

0.8

Purchase of treasury shares

-19

-0.8

-0.8

Translation differences

0.1

0.1

Dec 31, 2024

36,285

7.7

0.7

-4.1

4.2

Share-based payments

37

0.6

0.6

Purchase of treasury shares

-65

-3.0

-3.0

Transfers between items

-0.0

-0.0

Dec 31, 2025

36,256

7.7

0.7

-6.5

1.8

Own shares held by the company

180

Total

36,437

Other reserves

Other reserves consist of reserve and invested non-restricted equity funds. The reserve fund, EUR 0.5 (0.5) million, includes items based on local rules of subsidiaries. Eligibility of the reserve fund is subject to restrictions based on local regulations.

Invested non-restricted equity fund includes funds transferred from the share premium fund. On December 31, 2025 the amount of other reserves totaled EUR 0.1 (0.1) million.

Own shares

Own shares (treasury shares) include the acquisition cost of own shares held by the group and are presented as a deduction from retained earnings.

Number of shares

Purchase price EUR million

Treasury shares Dec 31, 2023

185,476

4.2

Distribution of treasury shares to key employees

-52,182

-0.8

Purchase of treasury shares

18,855

0.8

Treasury shares Dec 31, 2024

152,149

4.1

Distribution of treasury shares to key employees

-36,859

-0.6

Purchase of treasury shares

65,000

3.0

Treasury shares Dec 31, 2025

180,290

6.5

In 2025, Vaisala purchased treasury shares totaling 65,000 shares. The purchase price was EUR 3.0 million. On December 31, 2025 the company held 180,290 (152,149) series A shares representing 0.5 % (0.4) of the total number of shares and 0.2% (0.1) of the voting rights. The consideration paid for the shares held by the company was EUR 6.5 million.

Treasury shares can be used as consideration in possible acquisitions or in other business-related arrangements, to finance investments, as part of the company's incentive program, or be retained, conveyed, or cancelled by the company.

Translation differences

Translation differences include the translation differences arising from the elimination of the acquisition cost of non-euro area group companies and from post-acquisition equity items, and the translation differences arising from translation of profit or loss for the period. The group has not hedged any equity denominated in foreign currency.

The result for the financial year is recognized in retained earnings.

Dividend

For the financial year 2024 a dividend of EUR 0.85 per share was paid, totaling EUR 30,9 million.

The Board of Directors proposes to the Annual General Meeting to be held on March 24, 2026 that a dividend of EUR 0.86 per share be paid for the financial year 2025, representing a total dividend of EUR 31.2 million. The proposed dividend has not been recognized as a dividend liability in these financial statements.

", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__134-1": { "value": "Accounting principles

The group\u2019s equity consists of share capital, reserve fund, fund of invested non-restricted equity, translation differences, own shares (treasury shares) and retained earnings.

Shares issued by the parent company are presented as share capital. Expenses related to the share issues or acquisition of own shares are presented as a reduction of equity. If the company acquires back its own shares, the consideration paid including direct costs is deducted from the equity.

The Board of Directors\u2019 proposal for dividend distribution is not recognized in the financial statements. The dividends are recognized only after the Annual General Meetings\u2019 approval.

Shares and share capital

Vaisala Corporation has 36,436,728 shares, of which 3,093,128 are series K shares and 33,343,600 series A shares. The shares do not have nominal value. Series A shares are listed on the Nasdaq Helsinki Ltd. The series K shares and A shares are differentiated by the fact that each series K share entitles its owner to twenty (20) votes at General Meeting of Shareholders while each series A share entitles its owner to one (1) vote. The shares have the same rights to dividend.

Series K shares can be converted to series A shares according to specific rules stated in the Articles of Association. Vaisala Corporation\u2019s Board of Directors decided in its meeting on February 17, 2025, that 533,725 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on February 26, 2025. Vaisala Corporation\u2019s Board of Directors decided in its meeting on May 2, 2024, that 3,089,416 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on May 10, 2024. Vaisala Corporation\u2019s Board of Directors decided in its meeting on October 23, 2024, that 14,823 series K shares will be converted into series A shares. This conversion was registered into the Trade Register on November 1, 2024.

On December 31, 2025 and 2024, the fully paid and registered share capital of Vaisala Corporation amounted to EUR 7,660,807.86.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__135": { "value": "The Board of Directors\u2019 proposal for dividend distribution is not recognized in the financial statements. The dividends are recognized only after the Annual General Meetings\u2019 approval.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__138": { "value": "

Other reserves

Other reserves consist of reserve and invested non-restricted equity funds. The reserve fund, EUR 0.5 (0.5) million, includes items based on local rules of subsidiaries. Eligibility of the reserve fund is subject to restrictions based on local regulations.

Invested non-restricted equity fund includes funds transferred from the share premium fund. On December 31, 2025 the amount of other reserves totaled EUR 0.1 (0.1) million.

", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__139": { "value": "

Own shares

Own shares (treasury shares) include the acquisition cost of own shares held by the group and are presented as a deduction from retained earnings.

Number of shares

Purchase price EUR million

Treasury shares Dec 31, 2023

185,476

4.2

Distribution of treasury shares to key employees

-52,182

-0.8

Purchase of treasury shares

18,855

0.8

Treasury shares Dec 31, 2024

152,149

4.1

Distribution of treasury shares to key employees

-36,859

-0.6

Purchase of treasury shares

65,000

3.0

Treasury shares Dec 31, 2025

180,290

6.5

In 2025, Vaisala purchased treasury shares totaling 65,000 shares. The purchase price was EUR 3.0 million. On December 31, 2025 the company held 180,290 (152,149) series A shares representing 0.5 % (0.4) of the total number of shares and 0.2% (0.1) of the voting rights. The consideration paid for the shares held by the company was EUR 6.5 million.

Treasury shares can be used as consideration in possible acquisitions or in other business-related arrangements, to finance investments, as part of the company's incentive program, or be retained, conveyed, or cancelled by the company.

", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__140": { "value": "

Dividend

For the financial year 2024 a dividend of EUR 0.85 per share was paid, totaling EUR 30,9 million.

The Board of Directors proposes to the Annual General Meeting to be held on March 24, 2026 that a dividend of EUR 0.86 per share be paid for the financial year 2025, representing a total dividend of EUR 31.2 million. The proposed dividend has not been recognized as a dividend liability in these financial statements.

", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__7__141": { "value": "0.85", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:743700RNDD7KU11HW873", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f0__s6__6__142": { "value": "0.86", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f0__s6__6__143": { "value": "31200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__6__144": { "value": "

19. Financial risk management

Vaisala is exposed to a number of financial risks in its operations of which key ones are currency risk, interest rate risk, refinancing and liquidity risks as well as financial counterparty risk and trade receivables credit risks. Vaisala\u2019s objective is to limit the impact of these risks on statement of income, statement of financial position and cash flow statement. The management of financial risks is based on the treasury and credit policies approved by the Board of Directors.

Currency risk

Currency risk refers to the uncertainty in statement of income, statement of financial position and cash flow statement arising from exchange rate fluctuations. Vaisala\u2019s business is global and is exposed to transaction and translation risks in multiple currencies. The transaction risk is related to the currency flows of sales and expenses. The translation risk arises from net investments in entities outside the euro area.

Vaisala\u2019s sales are denominated in various currencies. In 2025, 44% of the group\u2019s sales was in EUR, 34% in USD, 8% in CNY, 5% in JPY and 4% in GBP. Expenses and purchases occur mostly in EUR and USD. The group\u2019s policy is to hedge foreign currency positions which consists of the order book, purchase commitments, net receivables, cash and cash equivalents and intercompany loans. Vaisala does not hedge forecasted cash flows that are not in the order book. Vaisala does not apply hedge accounting in accordance with IFRS Accounting Standards and changes in fair value are recognized in the statement of income. Accounting principles and content related to derivative financial contracts are presented in the note 21. Financial assets and liabilities.

Intercompany loans and deposits are mainly initiated in subsidiaries\u2019 local currencies. Vaisala does not hedge equities of subsidiaries. Translation of subsidiaries\u2019 equities into euros caused translation difference of EUR -10.8 (4.3) million. The most significant translation risk exposures are in USD.

The IFRS 7 currency risk sensitivity analysis is based on the group companies\u2019 foreign currency receivables, cash and cash equivalents and liabilities. The calculation does not include internal loans, order book or forecasted cash flows, but includes foreign exchange forward contracts in their nominal value. The effect of a 10% appreciation in all open net currency positions on Vaisala\u2019s result after taxes and equity would have been EUR -2.2 (-3.7) million. Three largest foreign exchange net exposures in euro and their sensitivity analysis based on a 10% change (before taxes) are presented in the following table:

Foreign exchange net exposures against EUR

EUR million

2025

2024

Net position

Sensitivity

EUR million

Net position

Sensitivity

USD

-25.9

+/- 2.5

USD

-32.3

+/- 3.1

KWD

-1.8

+/- 0.2

GBP

-12.8

+/- 1.2

CAD

-1.5

+/- 0.1

KWD

-4.7

+/- 0.4

Interest rate risk

Interest rate risk refers to the uncertainty in statement of income, statement of financial position and cash flow statement arising from interest rate changes. The group is exposed to cash flow interest rate risk, if it has floating rate liabilities and/or cash and cash equivalents. At the end of the financial year 2025 Vaisala\u2019s interest-bearing liabilities and loans totaled EUR 107.0 (129.5) million, of which EUR 85.0 (105.0) million were at floating rates. EUR 22.0 (24.5) million of interest-bearing liabilities and loans related to lease liabilities.

In addition, interest paid on cash and cash equivalents is tied to floating rate.

Vaisala had net debt of EUR 14.3 (40.6) million. An interest rate increase of one percentage point would have a positive impact on net result of EUR 0.1 (0.2 negative) million on the following year's net interest income and expenses, assuming that group's floating rate liabilities and cash and cash equivalents do not change. The calculation has taken into account liabilities with floating rates as well as cash and cash equivalents converted into euros. Foreign exchange derivatives are not taken into account in the calculation. Interest income and expenses are presented in the note 9. Financial income and expenses.

Refinancing and liquidity risks

Refinancing and liquidity risk refers to the uncertainty in the ability to maintain liquidity. In order to ensure liquidity, cash and cash equivalents and availability of credit facilities are maintained at a sufficient level.

On December 31, 2025 Vaisala\u2019s cash and cash equivalents amounted to EUR 92.8 (88.8) million. In October 2025 Vaisala conducted voluntary prepayment of EUR 20.0 million regarding EUR 35.0 million unsecured term loan. The remaining term loan is due in 2026 and has a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant. In addition, Vaisala has a EUR 70 million unsecured term loan which was signed on December 2, 2024. The loan matures three years after the signing date and has a financial covenant (gearing), which is tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

In addition, Vaisala has a domestic commercial paper program amounting to EUR 150 million. Vaisala had not issued any domestic commercial papers on December 31, 2025, as year before at the end of 2024.

Vaisala has also a EUR 50 million committed revolving credit facility. Vaisala exercised second of the two one-year extension options of the facility in 2025 and hence the revolving credit facility expires on October 5, 2028. The revolving credit facility was undrawn on December 31, 2025, as year before at the end of 2024. The facility agreement includes a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

Consequently, Vaisala had interest-bearing borrowings totaling EUR 85.0 (105.0) million on December 31, 2025. Vaisala has no loans that would mature after five years or more.

Financial counterparty risk

Financial counterparty risk refers to the uncertainty about the counterparty\u2019s ability to assume the obligations related to the financing. Vaisala is exposed to financial counterparty risk in respect of cash and cash equivalents and derivative financial instruments. Vaisala\u2019s cash and cash equivalents amounted to EUR 92.8 (88.8) million and the nominal value of derivative financial instruments to EUR 56.2 (94.5) million. Vaisala deposits its assets and concludes derivative financial contracts with counterparties with good creditworthiness and approved according to Vaisala\u2019s treasury policy. The creditworthiness of banks is constantly assessed.

Trade receivables credit risk

Trade receivables credit risk means the customer related uncertainty about the collectability of receivables. These trade receivables credit risks are managed by using Letter of Credit, advance payments and bank guarantees as payment method. Additionally, trade receivables credit risk is managed by monitoring customer liquidity and payment behavior. Management estimates that the group does not have significant credit risk concentrations. No single customer or a group of customers constitutes a significant risk due to globally distributed customer base. During the financial year, credit losses and related reversals for trade receivables recognized in the statement of income amounted to EUR -1.2 (-1.1) million. Credit loss is recognized once it has been officially declared that the receivable will not be paid as a result of liquidation or bankruptcy. Trade receivables including expected credit losses are presented in the note 12. Trade receivables and other receivables. Accounting principles related to trade receivables are presented in the note 21. Financial assets and liabilities.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__145-1": { "value": "

Currency risk

Currency risk refers to the uncertainty in statement of income, statement of financial position and cash flow statement arising from exchange rate fluctuations. Vaisala\u2019s business is global and is exposed to transaction and translation risks in multiple currencies. The transaction risk is related to the currency flows of sales and expenses. The translation risk arises from net investments in entities outside the euro area.

Vaisala\u2019s sales are denominated in various currencies. In 2025, 44% of the group\u2019s sales was in EUR, 34% in USD, 8% in CNY, 5% in JPY and 4% in GBP. Expenses and purchases occur mostly in EUR and USD. The group\u2019s policy is to hedge foreign currency positions which consists of the order book, purchase commitments, net receivables, cash and cash equivalents and intercompany loans. Vaisala does not hedge forecasted cash flows that are not in the order book. Vaisala does not apply hedge accounting in accordance with IFRS Accounting Standards and changes in fair value are recognized in the statement of income. Accounting principles and content related to derivative financial contracts are presented in the note 21. Financial assets and liabilities.

Intercompany loans and deposits are mainly initiated in subsidiaries\u2019 local currencies. Vaisala does not hedge equities of subsidiaries. Translation of subsidiaries\u2019 equities into euros caused translation difference of EUR -10.8 (4.3) million. The most significant translation risk exposures are in USD.

The IFRS 7 currency risk sensitivity analysis is based on the group companies\u2019 foreign currency receivables, cash and cash equivalents and liabilities. The calculation does not include internal loans, order book or forecasted cash flows, but includes foreign exchange forward contracts in their nominal value. The effect of a 10% appreciation in all open net currency positions on Vaisala\u2019s result after taxes and equity would have been EUR -2.2 (-3.7) million. Three largest foreign exchange net exposures in euro and their sensitivity analysis based on a 10% change (before taxes) are presented in the following table:

Foreign exchange net exposures against EUR

EUR million

2025

2024

Net position

Sensitivity

EUR million

Net position

Sensitivity

USD

-25.9

+/- 2.5

USD

-32.3

+/- 3.1

KWD

-1.8

+/- 0.2

GBP

-12.8

+/- 1.2

CAD

-1.5

+/- 0.1

KWD

-4.7

+/- 0.4

Interest rate risk

Interest rate risk refers to the uncertainty in statement of income, statement of financial position and cash flow statement arising from interest rate changes. The group is exposed to cash flow interest rate risk, if it has floating rate liabilities and/or cash and cash equivalents. At the end of the financial year 2025 Vaisala\u2019s interest-bearing liabilities and loans totaled EUR 107.0 (129.5) million, of which EUR 85.0 (105.0) million were at floating rates. EUR 22.0 (24.5) million of interest-bearing liabilities and loans related to lease liabilities.

In addition, interest paid on cash and cash equivalents is tied to floating rate.

Vaisala had net debt of EUR 14.3 (40.6) million. An interest rate increase of one percentage point would have a positive impact on net result of EUR 0.1 (0.2 negative) million on the following year's net interest income and expenses, assuming that group's floating rate liabilities and cash and cash equivalents do not change. The calculation has taken into account liabilities with floating rates as well as cash and cash equivalents converted into euros. Foreign exchange derivatives are not taken into account in the calculation. Interest income and expenses are presented in the note 9. Financial income and expenses.

", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__148": { "value": "

Refinancing and liquidity risks

Refinancing and liquidity risk refers to the uncertainty in the ability to maintain liquidity. In order to ensure liquidity, cash and cash equivalents and availability of credit facilities are maintained at a sufficient level.

On December 31, 2025 Vaisala\u2019s cash and cash equivalents amounted to EUR 92.8 (88.8) million. In October 2025 Vaisala conducted voluntary prepayment of EUR 20.0 million regarding EUR 35.0 million unsecured term loan. The remaining term loan is due in 2026 and has a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant. In addition, Vaisala has a EUR 70 million unsecured term loan which was signed on December 2, 2024. The loan matures three years after the signing date and has a financial covenant (gearing), which is tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

In addition, Vaisala has a domestic commercial paper program amounting to EUR 150 million. Vaisala had not issued any domestic commercial papers on December 31, 2025, as year before at the end of 2024.

Vaisala has also a EUR 50 million committed revolving credit facility. Vaisala exercised second of the two one-year extension options of the facility in 2025 and hence the revolving credit facility expires on October 5, 2028. The revolving credit facility was undrawn on December 31, 2025, as year before at the end of 2024. The facility agreement includes a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

Consequently, Vaisala had interest-bearing borrowings totaling EUR 85.0 (105.0) million on December 31, 2025. Vaisala has no loans that would mature after five years or more.

", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__149-1": { "value": "

Financial counterparty risk

Financial counterparty risk refers to the uncertainty about the counterparty\u2019s ability to assume the obligations related to the financing. Vaisala is exposed to financial counterparty risk in respect of cash and cash equivalents and derivative financial instruments. Vaisala\u2019s cash and cash equivalents amounted to EUR 92.8 (88.8) million and the nominal value of derivative financial instruments to EUR 56.2 (94.5) million. Vaisala deposits its assets and concludes derivative financial contracts with counterparties with good creditworthiness and approved according to Vaisala\u2019s treasury policy. The creditworthiness of banks is constantly assessed.

Trade receivables credit risk

Trade receivables credit risk means the customer related uncertainty about the collectability of receivables. These trade receivables credit risks are managed by using Letter of Credit, advance payments and bank guarantees as payment method. Additionally, trade receivables credit risk is managed by monitoring customer liquidity and payment behavior. Management estimates that the group does not have significant credit risk concentrations. No single customer or a group of customers constitutes a significant risk due to globally distributed customer base. During the financial year, credit losses and related reversals for trade receivables recognized in the statement of income amounted to EUR -1.2 (-1.1) million. Credit loss is recognized once it has been officially declared that the receivable will not be paid as a result of liquidation or bankruptcy. Trade receivables including expected credit losses are presented in the note 12. Trade receivables and other receivables. Accounting principles related to trade receivables are presented in the note 21. Financial assets and liabilities.

", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__151": { "value": "

20. Non-current receivables

EUR million

2025 carrying amounts

Fair values

2024 carrying amounts

Fair values

Non-current deposits

1.6

1.6

1.0

1.0

Other non-current receivables

1.1

1.1

0.2

0.2

Total

2.8

2.8

1.2

1.2

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__152": { "value": "

21. Financial assets and liabilitiesAccounting principles

Financial assets

Financial assets are classified into following categories: at amortized cost and at fair value through profit and loss. Financial assets are measured on the basis of the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets or by applying fair value option in connection with the original acquisition. All purchases and sales of financial assets are recognized on the clearance date.

Financial assets measured at amortized cost are held to maturity date within a business model to collect contractual cash flows and these cash flows consist solely of payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost include mainly trade receivables, prepaid income, accrued income and other receivables.

In initial recognition of financial asset classified as at amortized cost, the asset is measured at fair value including transaction costs that are directly attributable to the acquisition. Due to their nature current trade receivables\u2019 and other receivables\u2019 carrying amount approximate to its fair value. Interest income related to these financial assets is measured with the effective interest rate method and is included in the financial income. Financial assets are derecognized from the statement of financial position when the contractual rights to the cash flows from the financial asset expire or the entity substantially transfers the risks and rewards outside the group. Profit or loss related to the derecognition of financial assets from the statement of financial position is recognized in the statement of income. Impairment losses are recognized in the statement of income.

Financial assets recognized at fair value through profit and loss are financial assets that are held for trading purposes such as derivative financial instruments for which Vaisala does not apply hedge accounting according to IFRS 9. Realized and unrealized gains and losses arising from changes in fair value are recognized in the statement of income in the period in which they arise. Financial assets held for trading as well as those maturing within 12 months are included in current assets.

Impairment of financial assets

Credit loss allowance for trade receivables and contract assets is measured applying simplified approach according to IFRS 9 as no significant financing component is included in those assets. Lifetime expected credit losses are determined based on the provision matrix, utilizing different credit risk across different receivable groups. The groupings are based on aging buckets, geographical regions, existence of collaterals and insolvency proceedings or other evidence of an increased credit risk of the receivables. Expected credit loss risks for different receivable groups are based on historical loss rates and management estimates. Changes in the credit loss allowance based on lifetime expected credit losses as well as final credit losses are recognized in the statement of income.

\"\"
\"\"

Cash and cash equivalents are recognized in the statement of financial position at original cost. Cash and cash equivalents consist of cash on bank accounts and bank deposits.

Financial liabilities

Financial liabilities are classified into following categories: at amortized cost and at fair value through profit and loss. Financial liabilities are initially measured at fair value based on the original consideration received. Transaction costs are included in the original carrying amount of the financial liabilities. Subsequently all financial liabilities, except for derivative financial instruments, are measured applying the effective interest method at amortized cost. Financial liabilities are included both in current and non-current liabilities and those may be both interest-bearing and non-interest-bearing. Liabilities maturing in less than 12 months are presented in current liabilities. Financial liabilities are derecognized from statement of financial position when the obligation specified in the contract is discharged, cancelled or expires.

Derivative financial instruments

The group\u2019s all derivative financial contracts are foreign exchange forward contracts. The group has sales in a number of currencies. All derivative financial contracts are classified at fair value through profit and loss and are initially measured at fair value on the closing date of the derivative financial contract. Derivative financial contracts are subsequently measured at fair value through profit and loss at the end of each reporting date. The fair value of a foreign exchange forward contract is measured at the present value of the future cash flows. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in financial income and expenses in the period in which they arise. Derivative financial contracts are included in the statement of financial position in other receivables and payables. The group does not apply hedge accounting under IFRS 9 to foreign exchange forward contracts.

The fair value of the derivative financial contracts is based on information that is observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). In addition to the quoted prices, Vaisala prepares own assessment using commonly acceptable valuation techniques. Hence Vaisala\u2019s derivative financial contracts belong to the level 2 in fair value hierarchy. There were no transfers between the hierarchy levels in 2024 or 2025.

The group has a number of investments in foreign subsidiaries whose net assets are exposed to currency risk. The group does not hedge the currency risk related to subsidiaries\u2019 net assets.

Classification of financial assets and liabilities as of December 31, 2025

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

2.8

2.8

2.8

20

Trade receivables and forward contracts

0.4

79.5

79.5

79.5

12

Bank acceptance drafts*

2.1

2.1

2.1

12

Cash and cash equivalents

92.8

92.8

92.8

23

Total

0.4

177.1

177.1

177.1

Financial liabilities

Interest-bearing non-current loans from financial institutions

70.0

70.0

70.0

21

Interest-bearing non-current lease liabilities

18.7

18.7

18.7

17

Other non-current liabilities

12.0

12.0

12.0

21

Interest-bearing current loans from financial institutions

15.0

15.0

15.0

21

Interest-bearing current lease liabilities

3.3

3.3

3.3

17

Interest-bearing current liabilities

0.0

0.0

0.0

21

Trade payables and forward contracts

0.1

26.2

26.2

26.2

14

Total

0.1

145.3

145.3

145.3

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

Classification of financial assets and liabilities as of December 31, 2024

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

1.2

1.2

1.2

20

Trade receivables and forward contracts

0.1

86.7

86.7

86.7

12

Trade receivables and forward contracts

4.5

4.5

4.5

12

Cash and cash equivalents

88.8

88.8

88.8

23

Total

0.1

181.2

181.2

181.2

Financial liabilities

Interest-bearing non-current loans from financial institutions

105.0

105.0

105.0

21

Interest-bearing non-current lease liabilities

21.4

21.4

21.4

17

Other non-current liabilities

6.7

6.7

6.7

21

Interest-bearing current lease liabilities

3.1

3.1

3.1

17

Bank acceptance drafts *

0.0

0.0

0.0

21

Trade payables and forward contracts

1.5

26.9

26.9

26.9

14

Total

1.5

163.2

163.2

163.2

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

In October 2025 Vaisala conducted voluntary prepayment of EUR 20.0 million regarding EUR 35.0 million unsecured term loan initially signed on March 31, 2023. The loan is due in 2026 and has a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant. In addition,

Vaisala has a EUR 70.0 million unsecured term loan which was signed on December 2, 2024. The loan matures three years after the signing date and has a financial covenant (gearing), which is tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

In addition, Vaisala has a domestic commercial paper program amounting to EUR 150 million. Vaisala had not issued any domestic commercial papers on December 31, 2025, as year before at the end of 2024. Vaisala has also a EUR 50 million committed revolving credit facility, which was undrawn on December 31, 2025, as at the end of 2024. Vaisala exercised second of the two one-year extension options of the facility in 2025 and hence the revolving credit facility expires on October 5, 2028. The facility agreement includes a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

On December 31, 2025, Vaisala had interest bearing borrowings totaling EUR 85.0 (105.0) million. Group has no loans that would mature after five years or more.

Maturity of interest-bearing liabilities 2025

EUR million

2026

2027\u20132030

2031\u20132035

2036

Loans from financial institutions

15.0

70.0

Revolving credit facility

Other interest-bearing loans

Lease liabilities

4.3

10.3

8.5

5.6

Total

19.3

80.3

8.5

5.6

Maturity of interest-bearing liabilities 2024

EUR million

2025

2026\u20132029

2030\u20132034

2035

Loans from financial institutions

105.0

Revolving credit facility

Other interest-bearing loans

Lease liabilities

4.1

11.3

9.7

7.8

Total

4.1

116.3

9.7

7.8

Derivative financial contracts

EUR million

2025

2024

Nominal value of derivative financial contracts made to hedge against exchange rate risk

Foreign exchange forward contracts

56.2

94.5

Nominal value, total

56.2

94.5

Nominal value of derivative financial contracts in currencies

2025

2024

Currency million

EUR million

Currency million

EUR million

USD

47.8

40.6

64.5

60.7

CNH

-

-0.0

50.5

6.5

JPY

700.0

3.9

750.0

4.6

SEK

16.0

1.5

-

-

KWD

2.0

5.6

4.2

12.5

AUD

2.6

1.5

-

-

CAD

5.1

3.2

5.2

3.5

GBP

-

-

5.6

6.7

Total

56.2

94.5

Maturity of derivative financial contracts\t

EUR million

2025

2024

Less than 90 days

28.7

55.4

Over 90 days and less than 120 days

1.8

-

Over 120 days and less than 180 days

0.4

-

Over 180 days and less than 365 days

25.3

39.2

Total

56.2

94.5

Fair value of derivative financial contracts made to hedge against exchange rate risk

EUR million

2025

2024

Fair values of derivative financial contracts, assets

0.4

0.1

Fair values of derivative financial contracts, liabilities

0.1

1.5

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__153-1": { "value": "Accounting principles

Financial assets

Financial assets are classified into following categories: at amortized cost and at fair value through profit and loss. Financial assets are measured on the basis of the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets or by applying fair value option in connection with the original acquisition. All purchases and sales of financial assets are recognized on the clearance date.

Financial assets measured at amortized cost are held to maturity date within a business model to collect contractual cash flows and these cash flows consist solely of payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost include mainly trade receivables, prepaid income, accrued income and other receivables.

In initial recognition of financial asset classified as at amortized cost, the asset is measured at fair value including transaction costs that are directly attributable to the acquisition. Due to their nature current trade receivables\u2019 and other receivables\u2019 carrying amount approximate to its fair value. Interest income related to these financial assets is measured with the effective interest rate method and is included in the financial income. Financial assets are derecognized from the statement of financial position when the contractual rights to the cash flows from the financial asset expire or the entity substantially transfers the risks and rewards outside the group. Profit or loss related to the derecognition of financial assets from the statement of financial position is recognized in the statement of income. Impairment losses are recognized in the statement of income.

Financial assets recognized at fair value through profit and loss are financial assets that are held for trading purposes such as derivative financial instruments for which Vaisala does not apply hedge accounting according to IFRS 9. Realized and unrealized gains and losses arising from changes in fair value are recognized in the statement of income in the period in which they arise. Financial assets held for trading as well as those maturing within 12 months are included in current assets.

Impairment of financial assets

Credit loss allowance for trade receivables and contract assets is measured applying simplified approach according to IFRS 9 as no significant financing component is included in those assets. Lifetime expected credit losses are determined based on the provision matrix, utilizing different credit risk across different receivable groups. The groupings are based on aging buckets, geographical regions, existence of collaterals and insolvency proceedings or other evidence of an increased credit risk of the receivables. Expected credit loss risks for different receivable groups are based on historical loss rates and management estimates. Changes in the credit loss allowance based on lifetime expected credit losses as well as final credit losses are recognized in the statement of income.

Cash and cash equivalents are recognized in the statement of financial position at original cost. Cash and cash equivalents consist of cash on bank accounts and bank deposits.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__155-1": { "value": "Accounting principles

Financial assets

Financial assets are classified into following categories: at amortized cost and at fair value through profit and loss. Financial assets are measured on the basis of the entity\u2019s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets or by applying fair value option in connection with the original acquisition. All purchases and sales of financial assets are recognized on the clearance date.

Financial assets measured at amortized cost are held to maturity date within a business model to collect contractual cash flows and these cash flows consist solely of payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost include mainly trade receivables, prepaid income, accrued income and other receivables.

In initial recognition of financial asset classified as at amortized cost, the asset is measured at fair value including transaction costs that are directly attributable to the acquisition. Due to their nature current trade receivables\u2019 and other receivables\u2019 carrying amount approximate to its fair value. Interest income related to these financial assets is measured with the effective interest rate method and is included in the financial income. Financial assets are derecognized from the statement of financial position when the contractual rights to the cash flows from the financial asset expire or the entity substantially transfers the risks and rewards outside the group. Profit or loss related to the derecognition of financial assets from the statement of financial position is recognized in the statement of income. Impairment losses are recognized in the statement of income.

Financial assets recognized at fair value through profit and loss are financial assets that are held for trading purposes such as derivative financial instruments for which Vaisala does not apply hedge accounting according to IFRS 9. Realized and unrealized gains and losses arising from changes in fair value are recognized in the statement of income in the period in which they arise. Financial assets held for trading as well as those maturing within 12 months are included in current assets.

Impairment of financial assets

Credit loss allowance for trade receivables and contract assets is measured applying simplified approach according to IFRS 9 as no significant financing component is included in those assets. Lifetime expected credit losses are determined based on the provision matrix, utilizing different credit risk across different receivable groups. The groupings are based on aging buckets, geographical regions, existence of collaterals and insolvency proceedings or other evidence of an increased credit risk of the receivables. Expected credit loss risks for different receivable groups are based on historical loss rates and management estimates. Changes in the credit loss allowance based on lifetime expected credit losses as well as final credit losses are recognized in the statement of income.

Cash and cash equivalents are recognized in the statement of financial position at original cost. Cash and cash equivalents consist of cash on bank accounts and bank deposits.

Financial liabilities

Financial liabilities are classified into following categories: at amortized cost and at fair value through profit and loss. Financial liabilities are initially measured at fair value based on the original consideration received. Transaction costs are included in the original carrying amount of the financial liabilities. Subsequently all financial liabilities, except for derivative financial instruments, are measured applying the effective interest method at amortized cost. Financial liabilities are included both in current and non-current liabilities and those may be both interest-bearing and non-interest-bearing. Liabilities maturing in less than 12 months are presented in current liabilities. Financial liabilities are derecognized from statement of financial position when the obligation specified in the contract is discharged, cancelled or expires.

Derivative financial instruments

The group\u2019s all derivative financial contracts are foreign exchange forward contracts. The group has sales in a number of currencies. All derivative financial contracts are classified at fair value through profit and loss and are initially measured at fair value on the closing date of the derivative financial contract. Derivative financial contracts are subsequently measured at fair value through profit and loss at the end of each reporting date. The fair value of a foreign exchange forward contract is measured at the present value of the future cash flows. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in financial income and expenses in the period in which they arise. Derivative financial contracts are included in the statement of financial position in other receivables and payables. The group does not apply hedge accounting under IFRS 9 to foreign exchange forward contracts.

The fair value of the derivative financial contracts is based on information that is observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). In addition to the quoted prices, Vaisala prepares own assessment using commonly acceptable valuation techniques. Hence Vaisala\u2019s derivative financial contracts belong to the level 2 in fair value hierarchy. There were no transfers between the hierarchy levels in 2024 or 2025.

The group has a number of investments in foreign subsidiaries whose net assets are exposed to currency risk. The group does not hedge the currency risk related to subsidiaries\u2019 net assets.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__162": { "value": "

Financial liabilities

Financial liabilities are classified into following categories: at amortized cost and at fair value through profit and loss. Financial liabilities are initially measured at fair value based on the original consideration received. Transaction costs are included in the original carrying amount of the financial liabilities. Subsequently all financial liabilities, except for derivative financial instruments, are measured applying the effective interest method at amortized cost. Financial liabilities are included both in current and non-current liabilities and those may be both interest-bearing and non-interest-bearing. Liabilities maturing in less than 12 months are presented in current liabilities. Financial liabilities are derecognized from statement of financial position when the obligation specified in the contract is discharged, cancelled or expires.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__165": { "value": "

Derivative financial instruments

The group\u2019s all derivative financial contracts are foreign exchange forward contracts. The group has sales in a number of currencies. All derivative financial contracts are classified at fair value through profit and loss and are initially measured at fair value on the closing date of the derivative financial contract. Derivative financial contracts are subsequently measured at fair value through profit and loss at the end of each reporting date. The fair value of a foreign exchange forward contract is measured at the present value of the future cash flows. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the statement of income in financial income and expenses in the period in which they arise. Derivative financial contracts are included in the statement of financial position in other receivables and payables. The group does not apply hedge accounting under IFRS 9 to foreign exchange forward contracts.

The fair value of the derivative financial contracts is based on information that is observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). In addition to the quoted prices, Vaisala prepares own assessment using commonly acceptable valuation techniques. Hence Vaisala\u2019s derivative financial contracts belong to the level 2 in fair value hierarchy. There were no transfers between the hierarchy levels in 2024 or 2025.

The group has a number of investments in foreign subsidiaries whose net assets are exposed to currency risk. The group does not hedge the currency risk related to subsidiaries\u2019 net assets.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__168-1": { "value": "

Classification of financial assets and liabilities as of December 31, 2025

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

2.8

2.8

2.8

20

Trade receivables and forward contracts

0.4

79.5

79.5

79.5

12

Bank acceptance drafts*

2.1

2.1

2.1

12

Cash and cash equivalents

92.8

92.8

92.8

23

Total

0.4

177.1

177.1

177.1

Financial liabilities

Interest-bearing non-current loans from financial institutions

70.0

70.0

70.0

21

Interest-bearing non-current lease liabilities

18.7

18.7

18.7

17

Other non-current liabilities

12.0

12.0

12.0

21

Interest-bearing current loans from financial institutions

15.0

15.0

15.0

21

Interest-bearing current lease liabilities

3.3

3.3

3.3

17

Interest-bearing current liabilities

0.0

0.0

0.0

21

Trade payables and forward contracts

0.1

26.2

26.2

26.2

14

Total

0.1

145.3

145.3

145.3

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

Classification of financial assets and liabilities as of December 31, 2024

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

1.2

1.2

1.2

20

Trade receivables and forward contracts

0.1

86.7

86.7

86.7

12

Trade receivables and forward contracts

4.5

4.5

4.5

12

Cash and cash equivalents

88.8

88.8

88.8

23

Total

0.1

181.2

181.2

181.2

Financial liabilities

Interest-bearing non-current loans from financial institutions

105.0

105.0

105.0

21

Interest-bearing non-current lease liabilities

21.4

21.4

21.4

17

Other non-current liabilities

6.7

6.7

6.7

21

Interest-bearing current lease liabilities

3.1

3.1

3.1

17

Bank acceptance drafts *

0.0

0.0

0.0

21

Trade payables and forward contracts

1.5

26.9

26.9

26.9

14

Total

1.5

163.2

163.2

163.2

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__169-1": { "value": "

Classification of financial assets and liabilities as of December 31, 2025

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

2.8

2.8

2.8

20

Trade receivables and forward contracts

0.4

79.5

79.5

79.5

12

Bank acceptance drafts*

2.1

2.1

2.1

12

Cash and cash equivalents

92.8

92.8

92.8

23

Total

0.4

177.1

177.1

177.1

Financial liabilities

Interest-bearing non-current loans from financial institutions

70.0

70.0

70.0

21

Interest-bearing non-current lease liabilities

18.7

18.7

18.7

17

Other non-current liabilities

12.0

12.0

12.0

21

Interest-bearing current loans from financial institutions

15.0

15.0

15.0

21

Interest-bearing current lease liabilities

3.3

3.3

3.3

17

Interest-bearing current liabilities

0.0

0.0

0.0

21

Trade payables and forward contracts

0.1

26.2

26.2

26.2

14

Total

0.1

145.3

145.3

145.3

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

Classification of financial assets and liabilities as of December 31, 2024

EUR million

Fair value through profit and loss

Amortized cost

Carrying amount of statement of financial position items

Fair value

Note

Financial assets

Non-current receivables

1.2

1.2

1.2

20

Trade receivables and forward contracts

0.1

86.7

86.7

86.7

12

Trade receivables and forward contracts

4.5

4.5

4.5

12

Cash and cash equivalents

88.8

88.8

88.8

23

Total

0.1

181.2

181.2

181.2

Financial liabilities

Interest-bearing non-current loans from financial institutions

105.0

105.0

105.0

21

Interest-bearing non-current lease liabilities

21.4

21.4

21.4

17

Other non-current liabilities

6.7

6.7

6.7

21

Interest-bearing current lease liabilities

3.1

3.1

3.1

17

Bank acceptance drafts *

0.0

0.0

0.0

21

Trade payables and forward contracts

1.5

26.9

26.9

26.9

14

Total

1.5

163.2

163.2

163.2

*)Bank acceptance drafts are used as an alternative form of payment in China. Bank acceptance drafts are issued at a discount from their par value and are recognized at amortized cost. They can be held to maturity or redeemed prematurely at a discount.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__172-1": { "value": "

Maturity of interest-bearing liabilities 2025

EUR million

2026

2027\u20132030

2031\u20132035

2036

Loans from financial institutions

15.0

70.0

Revolving credit facility

Other interest-bearing loans

Lease liabilities

4.3

10.3

8.5

5.6

Total

19.3

80.3

8.5

5.6

Maturity of interest-bearing liabilities 2024

EUR million

2025

2026\u20132029

2030\u20132034

2035

Loans from financial institutions

105.0

Revolving credit facility

Other interest-bearing loans

Lease liabilities

4.1

11.3

9.7

7.8

Total

4.1

116.3

9.7

7.8

", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__174": { "value": "

Derivative financial contracts

EUR million

2025

2024

Nominal value of derivative financial contracts made to hedge against exchange rate risk

Foreign exchange forward contracts

56.2

94.5

Nominal value, total

56.2

94.5

", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__175": { "value": "

22. Interest-bearing liabilities and other adjustments in cash flow statement

Reconciliation of movements of interest-bearing liabilities to cash flow arising from financing activities

EUR million

Dec 31, 2024

Cash flow effect

Non-cash changes

Dec 31, 2025

Loans from financial institutions

105.0

-20.0

85.0

Credit facility

0.0

0.0

0.0

Lease liabilities

24.5

-3.2

0.8

22.0

Other interest-bearing liabilities

0.0

-0.0

-0.0

0.0

Exchange rate differences

-0.7

Total

129.5

-23.9

0.8

107.0

Reconciliation of movements of interest-bearing liabilities to cash flow arising from financing activities

EUR million

Dec 31, 2023

Cash flow effect

Non-cash changes

Dec 31, 2024

Loans from financial institutions

50.0

55.0

105.0

Credit facility

0.0

0.0

0.0

Lease liabilities

12.0

-2.8

15.3

24.5

Other interest-bearing liabilities

0.1

-0.0

0.0

Exchange rate differences

0.0

0.0

0.0

Total

62.1

52.1

15.3

129.5

Specification of other adjustments in the cash flow from operating activities

EUR million

2025

2024

Change in bad debt provision

0.8

0.9

Change in excess and obsolete provision in inventory

-0.6

1.2

Change in provisions

0.8

0.3

Adjustment related to share-based incentive plans

2.4

0.7

Adjustment relating to business combinations

0.6

-3.3

Other adjustments

0.2

-0.2

Total

4.2

-0.4

", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__176": { "value": "

Reconciliation of movements of interest-bearing liabilities to cash flow arising from financing activities

EUR million

Dec 31, 2024

Cash flow effect

Non-cash changes

Dec 31, 2025

Loans from financial institutions

105.0

-20.0

85.0

Credit facility

0.0

0.0

0.0

Lease liabilities

24.5

-3.2

0.8

22.0

Other interest-bearing liabilities

0.0

-0.0

-0.0

0.0

Exchange rate differences

-0.7

Total

129.5

-23.9

0.8

107.0

Reconciliation of movements of interest-bearing liabilities to cash flow arising from financing activities

EUR million

Dec 31, 2023

Cash flow effect

Non-cash changes

Dec 31, 2024

Loans from financial institutions

50.0

55.0

105.0

Credit facility

0.0

0.0

0.0

Lease liabilities

12.0

-2.8

15.3

24.5

Other interest-bearing liabilities

0.1

-0.0

0.0

Exchange rate differences

0.0

0.0

0.0

Total

62.1

52.1

15.3

129.5

", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__177": { "value": "

23. Cash and cash equivalents

Accounting principles related to cash and cash equivalents are presented in Note 21, Financial Assets and Liabilities.

Cash and cash equivalents

EUR million

2025

2024

Cash and cash equivalents

92.8

88.8

The fair values of cash and cash equivalents are equivalent to their carrying amounts.

", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__178": { "value": "

24. Contingent liabilities and pledges given

Contingent liabilities and pledges given

EUR million

2025

2024

Guarantees issued for obligations

19.9

12.9

", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__179-1": { "value": "Consolidation

25. Business combinations

On September 1, 2025, Vaisala acquired all the shares in UK-based Quanterra Systems Ltd. Quanterra offers site-specific atmospheric carbon monitoring for nature-based industries such as agri-food and biofuels, as well as public and private research communities, including carbon certification and trading markets. Quanterra deploys and operates networks of measurement towers at its customers\u2019 locations to directly and continuously monitor atmospheric flows of carbon, water, and energy at the site. Through the acquisition Vaisala expands its business in greenhouse gas measurements.

In 2024, Quanterra group\u2019s (unaudited) net sales were GBP 1.3 million and the statement of financial position totaled GBP 3.0 million on December 31, 2024.

Net sales of the acquired group between September 1, 2025, and December 31, 2025, were EUR 0.5 million and operating result EUR -0.4 million. If the acquisition had occurred on January 1, 2025, management estimates consolidated net sales during January\u2013December 2025 would have been EUR 597 million and operating result EUR 85 million excluding the impact of other business combinations during the financial year.

The preliminary consideration transferred (paid in cash) was EUR 3 million. The preliminary consideration transferred includes EUR 0.6 million contingent consideration (fair value) based on the financial development after the consolidation date or upon the fulfilment of other conditions. The range of the outcome of the contingent considerations is from EUR 0 to 1.4 million.

Acquisition related costs are EUR 0.3 million and those have been included in the consolidated statements of income in 2025 as sales, marketing and administrative costs. Quanterra is consolidated as part of Vaisala Group\u2019s statement of comprehensive income and statement of financial position as of September 1, 2025.

As the acquisition was finalized during the third quarter of the year, the assets acquired, liabilities assumed and consideration transferred related to the business combination have been recognized provisionally.

The preliminary amounts of the assets acquired and liabilities assumed recognized and the cash flow from the acquisition were as follows:

Quanterra

EUR 1,000

Fair value recognized on acquisition

Goodwill

-

Technology-based intangible assets

2.3

Customer related intangible assets

1.2

Marketing-related intangible assets

-

Tangible assets

1.7

Inventories

0.2

Trade receivables and other receivables

0.1

Cash and cash equivalents

0.5

Total assets

5.9

Trade and other payables

0.1

Contract liabilities and other deferred revenue

1.9

Deferred tax liabilities

0.8

Total liabilities

2.9

Net assets

3.1

Purchase price paid in cash

-2.5

Cash and cash equivalents acquired

0.5

Total net cash outflow on acquisition

-2.0

On December 9, 2024, Vaisala acquired Maxar Intelligence\u2019s US-based WeatherDesk business. Acquired WeatherDesk business is related to AI-led weather forecasting and it provides rapid access to global weather forecasts and observations. WeatherDesk serves customers focused on commodity and energy trading and energy demand planning. Through the acquisition Vaisala expands its position in AI-led weather forecasting and enhances its offering to the insurance, finance, and energy segment. The acquisition aligns with Vaisala\u2019s strategy to expand in energy transition and build recurring revenue in data.

In 2023, WeatherDesk\u2019s (part of Maxar Technologies\u2019 audited financial statements) net sales were USD 12.8 million and the net amount of the assets acquired and liabilities related to the acquired business totaled USD -2.6 million on December 31, 2023.

Net sales of the acquired company between December 9, 2024, and December 31, 2024, were EUR 0.6 million and operating result EUR 0.1 million. If the acquisition had occurred on January 1, 2024, management estimates consolidated net sales during January\u2013December 2024 would have been EUR 578 million and operating result EUR 90 million excluding the impact of other business combinations during the financial year.

The consideration transferred (paid in cash) was EUR 67 million.

Goodwill was recognized for EUR 38 million and in 2024 was allocated to Weather and Environment business area cash generating unit. In 2025, as part of the reallocation of the goodwill, goodwill related to WeatherDesk was allocated to Xweather cash generating unit. (Information on the reallocation of the goodwill is disclosed in Note 16. Intangible and tangible assets.) Goodwill of this acquisition reflects synergies that Vaisala expects to be realized especially from the following areas:

Utilization of WeatherDesk\u2019s forecasting platform on Vaisala Xweather level as part of Vaisala\u2019s enhanced forecasting and analytics business

Utilization of WeatherDesk name as a product name within Vaisala Xweather portfolio to all segments

Vaisala\u2019s access to new customer segments and customers focusing especially on trading and energy

The total amount of goodwill is expected to be deductible for tax purposes.

Acquisition related costs are EUR 0.7 million and those have been included in the consolidated statements of income in 2024 as sales, marketing and administrative costs. WeatherDesk business is consolidated as part of Vaisala Group\u2019s statement of comprehensive income and statement of financial position as of December 9, 2024.

The amounts of the assets acquired and liabilities assumed recognized and the cash flow from the acquisition were as follows:

WeatherDesk

EUR 1,000

Fair value recognized on acquisition

Goodwill

38.5

Technology-based intangible assets

14.2

Customer related intangible assets

10.6

Marketing-relateds intangible assets

2.4

Trade receivables and other receivables

1.5

Deferred tax assets

3.3

Total assets

70.5

Trade and other payables

0.0

Contract liabilities and other deferred revenue

3.7

Total liabilities

3.8

Net assets

66.7

Purchase price paid in cash

-66.7

Cash and cash equivalents acquired

-

Total net cash outflow on acquisition

-66.7

On October 29, 2024, Vaisala acquired all the shares in UK-based Speedwell Associates Ltd. Speedwell Climate is specialized in climate and environmental risk transfer and provides data and software to structure, price, and settle index-based climate risk transfer contracts. Through the acquisition Vaisala expands its subscription-based business into insurance segment with tools for organizations to protect themselves from financial losses caused by weather-related uncertainties. The acquisition aligns with Vaisala\u2019s strategy to build recurring revenue in data, creating opportunities to broaden offerings and scale growth within existing and new customer segments.

In 2023, Speedwell group\u2019s (audited) net sales were GBP 3.7 million and the statement of financial position totaled GBP 3.2 million on December 31, 2023.

Net sales of the acquired group between October 29, 2024, and December 31, 2024, were EUR 0.6 million and operating result EUR -0.2 million. If the acquisition had occurred on January 1, 2024, management estimates consolidated net sales during January\u2013December 2024 would have been EUR 568 million and operating result EUR 83 million excluding the impact of other business combinations during the financial year.

The consideration transferred (paid in cash) was EUR 25 million. At the acquisition date, the consideration transferred included EUR 3 million contingent consideration (fair value) based on the financial development after the consolidation date and the range of the outcome of the contingent consideration was from EUR 0 to 4.2 million.

Goodwill was recognized for EUR 14 million and in 2024 was allocated to Weather and Environment business area cash generating unit. In 2025, as part of the reallocation of the goodwill, goodwill related to Speedwell was allocated to Xweather cash generating unit. (Information on the reallocation of the goodwill is disclosed in Note 16. Intangible and tangible assets.) Goodwill of this acquisition reflects synergies that Vaisala expects to be realized especially from the following areas:

Utilization of Speedwell Climate\u2019s data asset on Vaisala Xweather level as part of Vaisala\u2019s data and forecast portfolio

Utilization of Speedwell name as a product name within Vaisala Xweather portfolio targeting parametric insurance segment

Vaisala\u2019s access to new customer segments and customers focusing especially on parametric insurance, insurance and renewable energy.

The total amount of goodwill is expected to be non-deductible for tax purposes.

Acquisition related costs are EUR 1.3 million and those have been included in the consolidated statements of income in 2024 as sales, marketing and administrative costs. Speedwell is consolidated as part of Vaisala Group\u2019s statement of comprehensive income and statement of financial position as of October 29, 2024.

The amounts of the assets acquired and liabilities assumed recognized and the cash flow from the acquisition were as follows:

Speedwell

EUR 1,000

Fair value recognized on acquisition

Goodwill

13.6

Technology-based intangible assets

7.1

Customer related intangible assets

5.3

Marketing-relateds intangible assets

0.2

Tangible assets

0.1

Trade receivables and other receivables

1.0

Cash and cash equivalents

2.6

Total assets

29.7

Trade and other payables

0.2

Contract liabilities and other deferred revenue

1.1

Deferred tax liabilities

3.3

Total liabilities

4.5

Net assets

25.2

Purchase price paid in cash

-22.2

Cash and cash equivalents acquired

2.6

Total net cash outflow on acquisition

-19.6

On October 29, 2024, Vaisala acquired all the shares in UK-based Nevis Technology Ltd. Nevis Technology is software, weather monitoring systems and services company specializing in providing and maintaining helideck and environmental monitoring systems and data portals for the offshore energy industry, with offshore wind parks as a growing customer segment. The acquisition enables Vaisala to further develop its business in the offshore wind area with solutions for installation, crew transfer, and service operations. The acquisition strengthens Vaisala\u2019s position as a weather systems and intelligence partner for the offshore wind market, in line with the company\u2019s strategic priority of expanding in energy transition.

In 2023, Nevis Technology\u2019s (unaudited) net sales were GBP 1.5 million and the statement of financial position totaled GBP 0.7 million on December 31, 2023.

Net sales of the acquired company between October 31, 2024, and December 31, 2024, were EUR 0.4 million and operating result EUR 0.2 million. If the acquisition had occurred on January 1, 2024, management estimates consolidated net sales during January\u2013December 2024 would have been EUR 567 million and operating result EUR 83 million excluding the impact of other business combinations during the financial year.

The consideration transferred (paid in cash) was EUR 3 million. At the acquisition date, the consideration transferred included EUR 0.9 million contingent consideration (fair value) based on the financial development after the consolidation date and the range of the outcome of the contingent consideration was from EUR 0 to 2.6 million.

Acquisition related costs are EUR 0.2 million and those have been included in the consolidated statements of income in 2024 as sales, marketing and administrative costs. Nevis Technology is consolidated as part of Vaisala Group\u2019s statement of comprehensive income and statement of financial position as of October 29, 2024.

The amounts of the assets acquired and liabilities assumed recognized and the cash flow from the acquisition were as follows:

Nevis

EUR 1,000

Fair value recognized on acquisition

Goodwill

-

Technology-based intangible assets

1.9

Customer related intangible assets

0.7

Marketing-relateds intangible assets

0.0

Tangible assets

0.0

Trade receivables and other receivables

0.7

Cash and cash equivalents

0.4

Total assets

3.8

Trade and other payables

0.3

Contract liabilities and other deferred revenue

0.0

Deferred tax liabilities

0.6

Total liabilities

1.0

Net assets

2.8

Purchase price paid in cash

-1.7

Cash and cash equivalents acquired

0.4

Total net cash outflow on acquisition

-1.3

The contingent liabilities related to acquisitions are recognized as other non-current and current liabilities and measured at fair value using discounted cash flow approach. The valuation is based on management\u2019s estimates of expected future payments, discounted using a weighted average cost of capital applied for the acquisition.

On December 31, 2025, the contingent liability related to acquisitions was EUR 4.2 (3.9) million. The amount paid as contingent consideration during the financial year 2025 totaled EUR 0.3 million (2024: No contingent consideration was paid). In 2025, EUR 0.4 million of the contingent consideration was recognized as income based on the financial performance after the acquisition and based on the estimated future performance (2024: No contingent consideration liability was recognized as income or expense).

", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__181": { "value": "

26. Subsidiaries

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

Vaisala Holding Oy

Finland

100

100

Vaisala Limited

United Kingdom

100

100

Vaisala Pty. Ltd.

Australia

100

100

Vaisala GmbH

Germany

100

100

Vaisala KK

Japan

100

100

Vaisala Inc.

United States

100

100

Vaisala China Ltd.

China

100

100

Vaisala Canada Inc.

Canada

100

100

Vaisala Sdn. Bhd.

Malaysia

100

100

Vaisala Servicos De Marketing Ltda

Brazil

100

100

3TIER R&D India Private Limited

India

0

100

Vaisala East Africa Limited

Kenya

100

100

Vaisala Mexico Limited, S. de R. L. de C.V.

Mexico

100

100

Vaisala France SASU

France

100

100

Upwind SASU

France

100

100

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

SCI Septentrion

France

100

100

Vaisala Shanghai Sensors Ltd.

China

100

100

Vaisala Korea Co. Ltd

South-Korea

100

100

Vaisala Sweden AB

Sweden

100

100

Vaisala India Private LTD

India

100

100

Speedwell Settlement Services Ltd

United Kingdom

100

100

weatherXchange Ltd

United Kingdom

100

100

ClearWeather Ltd

United Kingdom

0

100

Weather Risk Exchange Ltd

United Kingdom

0

100

Speedwell Climate Ltd

United Kingdom

100

100

Speedwell Associates Ltd

United Kingdom

100

100

Nevis Technology Ltd

United Kingdom

100

100

Speedwell Climate Corp

United States

0

100

Quanterra Systems Ltd

United Kingdom

100

0

Quanterra Systems Inc

United States

100

0

On September 1, 2025 Vaisala acquired all shares in UK-based company Quanterra Systems Ltd and it\u2019s US-based subsidiary Quanterra Systems Inc. On January 1, 2025 Speedwell Climate Corp was merged into Vaisala Inc. On July 22, 2025 ClearWeather Ltd and Weather Risk Exchange Ltd were liquidated and on September 18, 2025 3TIER R&D India Private Limited was liquidated.

In October 29, 2024 Vaisala acquired all shares in UK-based company Speedwell Associates Ltd and it\u2019s UK-based subsidiaries Speedwell Settlement Services, weatherXchange Ltd, ClearWeather Ltd, Weather Risk Exchange Ltd, Speedwell Climate Ltd and US-based subsidiary Speedwell Climate Corp. In October 31, 2024 Vaisala acquired all shares in UK-based Nevis Technology Ltd. In addition, Vaisala established subsidiary Vaisala Sweden Ab to Sweden on April 3, 2024 and Vaisala India Private Limited to India on June 4,2024.

", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__182-1": { "value": "

26. Subsidiaries

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

Vaisala Holding Oy

Finland

100

100

Vaisala Limited

United Kingdom

100

100

Vaisala Pty. Ltd.

Australia

100

100

Vaisala GmbH

Germany

100

100

Vaisala KK

Japan

100

100

Vaisala Inc.

United States

100

100

Vaisala China Ltd.

China

100

100

Vaisala Canada Inc.

Canada

100

100

Vaisala Sdn. Bhd.

Malaysia

100

100

Vaisala Servicos De Marketing Ltda

Brazil

100

100

3TIER R&D India Private Limited

India

0

100

Vaisala East Africa Limited

Kenya

100

100

Vaisala Mexico Limited, S. de R. L. de C.V.

Mexico

100

100

Vaisala France SASU

France

100

100

Upwind SASU

France

100

100

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

SCI Septentrion

France

100

100

Vaisala Shanghai Sensors Ltd.

China

100

100

Vaisala Korea Co. Ltd

South-Korea

100

100

Vaisala Sweden AB

Sweden

100

100

Vaisala India Private LTD

India

100

100

Speedwell Settlement Services Ltd

United Kingdom

100

100

weatherXchange Ltd

United Kingdom

100

100

ClearWeather Ltd

United Kingdom

0

100

Weather Risk Exchange Ltd

United Kingdom

0

100

Speedwell Climate Ltd

United Kingdom

100

100

Speedwell Associates Ltd

United Kingdom

100

100

Nevis Technology Ltd

United Kingdom

100

100

Speedwell Climate Corp

United States

0

100

Quanterra Systems Ltd

United Kingdom

100

0

Quanterra Systems Inc

United States

100

0

On September 1, 2025 Vaisala acquired all shares in UK-based company Quanterra Systems Ltd and it\u2019s US-based subsidiary Quanterra Systems Inc. On January 1, 2025 Speedwell Climate Corp was merged into Vaisala Inc. On July 22, 2025 ClearWeather Ltd and Weather Risk Exchange Ltd were liquidated and on September 18, 2025 3TIER R&D India Private Limited was liquidated.

In October 29, 2024 Vaisala acquired all shares in UK-based company Speedwell Associates Ltd and it\u2019s UK-based subsidiaries Speedwell Settlement Services, weatherXchange Ltd, ClearWeather Ltd, Weather Risk Exchange Ltd, Speedwell Climate Ltd and US-based subsidiary Speedwell Climate Corp. In October 31, 2024 Vaisala acquired all shares in UK-based Nevis Technology Ltd. In addition, Vaisala established subsidiary Vaisala Sweden Ab to Sweden on April 3, 2024 and Vaisala India Private Limited to India on June 4,2024.

27. Associated company

Accounting principles related to associated companies are presented in Consolidation principles.

The group has one associated company, SAS Meteorage. SAS Meteorage is a French company, which maintains lightning detection networks and sells information related to lightning strikes. Ownership in Meteorage supports Vaisala\u2019s role in the global lightning detection community.

Company name

Place of incorporation andprincipal place of business

Share of ownership

Measurement method

SAS Meteorage

France

35%

Equity method

Summarized financial information of the associated company

EUR million

2025

2024

Non-current assets

2.9

3.2

Current assets

4.8

4.2

Liabilities

2.8

2.8

Net assets

4.9

4.6

Vaisala's share of net assets

1.7

1.6

Net sales

5.7

5.1

Result for the financial year

0.6

0.7

The information presented in the table is based on the latest available financial information.

Carrying amount of investments in associated company

EUR million

2025

2024

Carrying amount at Jan 1

1.6

1.5

Share of result

0.2

0.2

Dividend received

-0.1

-0.1

Carrying amount at Dec 31

1.7

1.6

The carrying value of the associated company does not include goodwill.

Transactions with associated company and receivables and liabilities

EUR million

2025

2024

Sales

0.0

0.2

Receivables

0.0

-

", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__184": { "value": "

27. Associated company

Accounting principles related to associated companies are presented in Consolidation principles.

The group has one associated company, SAS Meteorage. SAS Meteorage is a French company, which maintains lightning detection networks and sells information related to lightning strikes. Ownership in Meteorage supports Vaisala\u2019s role in the global lightning detection community.

Company name

Place of incorporation andprincipal place of business

Share of ownership

Measurement method

SAS Meteorage

France

35%

Equity method

Summarized financial information of the associated company

EUR million

2025

2024

Non-current assets

2.9

3.2

Current assets

4.8

4.2

Liabilities

2.8

2.8

Net assets

4.9

4.6

Vaisala's share of net assets

1.7

1.6

Net sales

5.7

5.1

Result for the financial year

0.6

0.7

The information presented in the table is based on the latest available financial information.

Carrying amount of investments in associated company

EUR million

2025

2024

Carrying amount at Jan 1

1.6

1.5

Share of result

0.2

0.2

Dividend received

-0.1

-0.1

Carrying amount at Dec 31

1.7

1.6

The carrying value of the associated company does not include goodwill.

Transactions with associated company and receivables and liabilities

EUR million

2025

2024

Sales

0.0

0.2

Receivables

0.0

-

", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__185": { "value": "

27. Associated company

Accounting principles related to associated companies are presented in Consolidation principles.

The group has one associated company, SAS Meteorage. SAS Meteorage is a French company, which maintains lightning detection networks and sells information related to lightning strikes. Ownership in Meteorage supports Vaisala\u2019s role in the global lightning detection community.

Company name

Place of incorporation andprincipal place of business

Share of ownership

Measurement method

SAS Meteorage

France

35%

Equity method

Summarized financial information of the associated company

EUR million

2025

2024

Non-current assets

2.9

3.2

Current assets

4.8

4.2

Liabilities

2.8

2.8

Net assets

4.9

4.6

Vaisala's share of net assets

1.7

1.6

Net sales

5.7

5.1

Result for the financial year

0.6

0.7

The information presented in the table is based on the latest available financial information.

Carrying amount of investments in associated company

EUR million

2025

2024

Carrying amount at Jan 1

1.6

1.5

Share of result

0.2

0.2

Dividend received

-0.1

-0.1

Carrying amount at Dec 31

1.7

1.6

The carrying value of the associated company does not include goodwill.

Transactions with associated company and receivables and liabilities

EUR million

2025

2024

Sales

0.0

0.2

Receivables

0.0

-

", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__186-1": { "value": "Other notes

28. Related party transactions

Related parties of Vaisala group are the parent company, subsidiaries, associated company, key management employees of the group (members of Board of Directors, the President and CEO and Vaisala Leadership Team) and their close members of family and their controlled entities. Related party transactions are based on market prices of goods and services and on common market terms. Only transactions that are not eliminated in the consolidated financial statements are disclosed as related party information.

The subsidiaries are presented in note 26, Subsidiaries and the associated company in note 27, Associated company. Transactions with the associated company as well as receivables and liabilities are presented in note 27, Associated company.

Employee benefits of management

EUR thousand

2025

2024

Salary and bonuses of the President and CEO (payment basis)

\u00d6ist\u00e4m\u00f6 Kai

Salary

538

557

Short term incentives

369

120

Share-based payment

272

506

Statutory pension

150

113

Supplementary pension

85

85

Total

1,415

1,381

EUR thousand

2025

2024

Remuneration of the members of Vaisala Leadership Team (excl. the President and CEO) (payment basis)*

Salaries

2,476

2,045

Short term incentives

870

392

Share-based payment

1,686

1,371

Statutory pension

574

437

Supplementary pension

369

312

Total

5,976

4,557

*)Remuneration of the members of Vaisala Leadership Team is presented on a cash paid basis and includes amounts paid during the year, regardless of the period in which the related services were rendered.

The President and CEO Kai \u00d6ist\u00e4m\u00f6 is entitled to participate in a supplementary defined contribution pension plan with an annual fee corresponding to three month\u2019s base salary. The President and CEO\u2019s retirement age is 62 years. The notice period for both parties is six months. If the company terminates the agreement, there is an additional severance pay equaling six times the monthly salary.

Remuneration of the Board of Directors 2025 (payment basis)

EUR thousand

Annual remuneration

Compensation, Audit Committee

Compensation, People and Sustainability Committee

Compensation, Nomination Committee

Compensation,Board of Director residing outside Finland

Total

Bresky Annica

Member of the Board

50

6

9

5

70

J\u00e4\u00e4skel\u00e4inen Antti

Member of the Board

50

7

57

Rinnevaara Jukka

Member of the Board

0

1

1

Castr\u00e9n Petri

Member of the Board

0

0

Rosenberg Lotte

Member of the Board

50

6

6

62

St\u00e5hlberg Kaarina

Member of the Board

50

10

60

Syrj\u00e4nen Tuomas

Member of the Board

50

5

9

64

Voipio Raimo

Vice Chair of the Board

50

6

9

65

Voipio Ville

Chair of the Board

75

6

11

92

Total

375

21

24

39

11

470

Remuneration of the Board of Directors 2024 (payment basis)

EUR thousand

Annual remuneration

Compensation, Audit Committee

Compensation, People and Sustainability Committee

Compensation, Nomination Committee

Compensation,Board of Director residing outside Finland

Total

Bresky Annica

Member of the Board

40

4

4

5

53

Castr\u00e9n Petri

Member of the Board

40

6

46

J\u00e4\u00e4skel\u00e4inen Antti

Member of the Board

40

1

4

45

Lundstr\u00f6m Petra

Member of the Board

0

1

1

2

Rinnevaara Jukka

Member of the Board

40

5

45

Rosenberg Lotte

Member of the Board

40

3

5

48

St\u00e5hlberg Kaarina

Member of the Board

40

9

1

50

Syrj\u00e4nen Tuomas

Member of the Board

40

5

4

49

Voipio Raimo

Vice Chair of the Board

40

6

5

51

Voipio Ville

Chair of the Board

55

5

5

65

Total

375

25

24

20

10

454

To the President and CEO and the members of the Board have not been granted loans nor have guarantees or commitments been given on their behalf.

", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__188": { "value": "

28. Related party transactions

Related parties of Vaisala group are the parent company, subsidiaries, associated company, key management employees of the group (members of Board of Directors, the President and CEO and Vaisala Leadership Team) and their close members of family and their controlled entities. Related party transactions are based on market prices of goods and services and on common market terms. Only transactions that are not eliminated in the consolidated financial statements are disclosed as related party information.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__189": { "value": "

29. Auditor\u2019s fees

Authorized Public Accountants PricewaterhouseCoopers

EUR million

2025

2024

Fees for statutory audit

0.6

0.6

Fees for assurance engagements

Fees for the assurance of the sustainability statement

0.1

0.1

Fees for other assurance engagements

0.0

0.0

Fees for tax advice

0.0

0.0

Fees for other services

0.0

0.1

Total

0.7

0.9

Audit services given by the principal auditor PricewaterhouseCoopers Oy during the year 2025 were EUR 0.4 (0.4) million. Other work than audit services given by the principal auditor PricewaterhouseCoopers Oy during the year 2025 were EUR 0.1 (0.3) million. The audit fees paid to audit firms other than PricewaterhouseCoopers member firms during 2025 were EUR 0.0 (0.0) million.

", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:743700RNDD7KU11HW873", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__190": { "value": "

30. Application of new and revised IFRS Accounting standards and interpretations in issue but not yet effective

IASB published the following new or revised IFRS Accounting standards which the group has not yet adopted and which may have an effect on the consolidated financial statements of the group. The group will adopt each IFRS Accounting standard as from the effective date, or if the effective date is other than the first day of the financial year, from the beginning of the next financial year after the effective date.

At the date of authorisation of these financial statements, the group has not applied the following new and revised IFRS Accounting Standards that have been issued but are not yet effective and had not yet in some cases been adopted by the EU (marked with *):

IFRS 18 Presentation and Disclosure in Financial Statements*

IFRS 19 Subsidiaries without Public Accountability: Disclosures and amendment*

Contracts Referencing Nature- dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7

Annual Improvements - Volume 11

Targeted improvements to financial instruments standards \u2013 Amendments to IFRS 9 and IFRS 7

Amendment to IAS 21 - Translation to a Hyperinflationary Presentation Currency*

Amendments to Illustrative Examples on IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37 \u2013 Disclosures about uncertainties in the financial statements

IFRS 18 Presentation and Disclosure in Financial Statements

The IASB has issued IFRS 18, the new standard on presentation and disclosure in financial statements, with a focus on updates to the statement of profit or loss. The key new concepts introduced in IFRS 18 relate to:

the structure and mandatory subtotals of the statement of profit or loss;

required disclosures in the financial statements for certain profit or loss performance measures that are reported outside an entity\u2019s financial statements (that is, management-defined performance measures); and

enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes in general.

IFRS 18 will replace IAS 1, but many of the other existing principles in IAS 1 are retained with limited changes. IFRS 18 will affect the presentation and disclosure of the financial statements but will not change the measurement of the items in the financial statements.

According to IFRS 18, the entity needs to classify the items of the statement of profit and loss to one of the five categories introduced by the standard: operating, investing, financing, income taxes and discontinued operations:

Operating category is the \u2018residual\u2019 category for income and expenses that are not classified in other categories. This will typically include the entity\u2019s results from its main business activities

Investing category typically includes the results of associates and joint ventures, results of cash and cash equivalents, and results from assets that generate a return individually and largely independently of other resources.

Financing category includes all income and expenses from liabilities that involve only the raising of finance (such as typical bank borrowings) and interest expense and the effects of changes in interest rates from other liabilities (such as unwinding of the discount on a pension liability).

No significant changes in the content of income taxes and discontinued operations were introduced.

In addition, IFRS 18 will require separate presentation of goodwill from the intangible assets in the balance sheet and will introduce amendments to the presentation of the cash flow statement.

Vaisala management is assessing the impact of IFRS 18 on the consolidated financial statements presentation and disclosures. Based on the assessment performed to date:

The group does not expect IFRS 18 to affect total equity of result for the year as recognition and measurement are unchanged.

The structure of the consolidated statement of income is expected to change due to the introduction of five categories, including the presentation of operating result.

The most significant impacts are expected to arise from the reclassification of foreign exchange differences and foreign currency hedge results from financial items into the new presentation categories introduced by IFRS 18. These reclassifications will also influence the determination and presentation of \u201coperating result\u201d.

Vaisala is reviewing the management-defined performance measures (MPMs) to be disclosed under IFRS 18. The Group expects to include an MPM note providing definitions, rationale, and reconciliations to IFRS-defined subtotals. The final set of MPMs will be determined based on the Group\u2019s public communications at the time of adoption.

To date, the quantitative financial impact is not known or cannot be reasonable estimated as it depends on, among other things, the final policy choices, categorizations and MPM to be applied.

The standard is effective for annual reporting periods beginning on or after January 1, 2027 and is applied retrospectively to comparative information.

IFRS 19 Subsidiaries without Public Accountability: Disclosures and amendment

IFRS 19 is a voluntary IFRS Accounting Standard that eligible subsidiaries can apply when preparing their own consolidated, separate or individual financial statements. These subsidiaries will continue to apply the recognition, measurement and presentation requirements in other IFRS Accounting Standards, but they can replace the disclosure requirements in those standards with reduced disclosure requirements. The standard is effective for annual reporting periods beginning on or after January 1, 2027.

Contracts Referencing Nature- dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7

Contracts for nature-dependent electricity sources, like wind or solar, are increasingly used in carbon mitigation efforts. These often involve long-term power purchase agreements (PPAs) which may be both physical or virtual. A key challenge is that electricity generation depends on nature, complicating accounting under some aspects of IFRS 9.

The IASB has amended the 'own use' and hedge accounting requirements of IFRS 9, and it has added targeted disclosure requirements to IFRS 7. These amendments apply only to contracts that expose an entity to variability in the underlying amount of electricity because the source of its generation depends on uncontrollable natural conditions, described as \u2018contracts referencing nature-dependent electricity\u2019.

The amendments are effective for annual reporting periods beginning on or after January 1, 2026. The application of these amendments may have an impact on the group\u2019s consolidated financial statements in future periods should such transactions or operations arise.

Annual Improvements \u2013 Volume 11

Annual improvements are limited to changes that either clarify the wording in an Accounting Standard or correct relatively minor unintended consequences, oversights or conflicts between the requirements in the Accounting Standards.

The 2024 amendments are to the following standards:

IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7;

IFRS 9 Financial Instruments;

IFRS 10 Consolidated Financial Statements;

IAS 7 Statement of Cash Flows

The improvements are effective for annual reporting periods beginning on or after January 1, 2026. The application of these improvements may have an impact on the group\u2019s consolidated financial statements in future periods should such transactions or operations arise.

Targeted improvements to financial instruments standards \u2013 Amendments to IFRS 9 and IFRS 7

The amendments to IFRS 9 and IFRS 7:

a) clarify the requirements for the timing of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system;

b) clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion;

c) add new disclosures for certain instruments with contractual terms that can change cash flows (such as some instruments with features linked to the achievement of environment, social and governance (ESG) targets); and

d) make updates to the disclosures for equity instruments designated at Fair Value through Other Comprehensive Income (FVOCI).

The amendments are effective for annual reporting periods beginning on or after January 1, 2026. When an entity first applies the amendments, it is not required to restate comparative information, and is only permitted to do so if possible without the use of hindsight. The application of these improvements may have an impact on the group\u2019s consolidated financial statements in future periods should such transactions or operations arise.

Amendment to IAS 21 - Translation to a Hyperinflationary Presentation Currency

The amendments specify the translation procedures for an entity whose presentation currency is that of a hyperinflationary economy. The entity applies the amendments if:

its functional currency is that of a non-hyperinflationary economy and it is translating its results and financial position into the currency of a hyperinflationary economy; or

it is translating into the currency of a hyperinflationary economy the results and financial position of a foreign operation whose functional currency is that of a non-hyperinflationary economy.

The amendments are effective for annual reporting periods beginning on or after January 1, 2027. The application of these amendments does not have an impact on the group\u2019s consolidated financial statements as the presentation currency of the group is non-hyperinflationary.

Amendments to Illustrative Examples on IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37 \u2013 Disclosures about uncertainties in the financial statements

The amendments include examples illustrating how an entity applies the requirements in IFRS to disclose the effects of uncertainties in its financial statements. The examples do not add to or change requirements in IFRS. The application of these amendments is not expected to have material impact on the disclosures in the group\u2019s consolidated financial statements in the future.

Parent company financial statements*

Parent company income statement

EUR

Note

Jan 1\u2013Dec 31, 2025

Jan 1\u2013Dec 31, 2024

Net sales

2

427,832,757.51

400,420,636.92

Cost of production and procurement

4, 5

-196,333,175.86

-177,878,918.64

Gross profit

231,499,581.65

222,541,718.28

Cost of sales and marketing

4, 5

-54,446,792.79

-43,699,663.40

Cost of administration

Research and development costs

4, 5

-59,556,834.49

-59,864,187.67

Other administrative costs

4, 5

-52,367,067.76

-55,621,511.60

Other operating income and expenses

3

25,231.31

477,572.05

Operating result

65,154,117.92

63,833,927.66

Financial income

6

27,021,740.10

21,133,371.20

Financial expenses

6

-27,914.376,05

-10,823,446.12

Result before appropriations and taxes

64,261,481.97

74,143,852.74

Appropriations

Change in depreciation difference

-439,257.76

-3,894,294.66

Result before taxes

63,822,224.21

70,249,558.08

Direct taxes

7

-12,511.573,48

-12,009,149.06

Result for the financial year

51,310,650.73

58,240,409.02

*)The parent company financial statements are prepared in accordance with the principles of Finnish Accounting Standards (FAS).

Parent company balance sheet

EUR

Note

Dec 31, 2025

Dec 31, 2024

Assets

Non-current assets

Intangible assets

8

Intangible rights

47,320,000.78

50,795,713.98

Other intangible assets

2,626,978.13

3,244,564.30

Advance payments and intangible assets in progress

326,876.62

350,698.62

Total intangible assets

50,273,855.53

54,390,976.90

Property, plant and equipment

8

Land and waters

2,904,868.22

2,904,868.22

Buildings

44,129,468.70

39,332,935.15

Machinery and equipment

29,335,904.61

26,119,768.33

Other tangible assets

74,417.51

74,417.51

Advance payments and construction in progress

11,396,441.62

11,705,285.60

Total property, plant and equipment

87,841,100.66

80,137,274.81

Investments

8

Holdings in group undertakings

91,245,922.54

101,289,951.11

Other shares and holdings

101,000.00

101,000.00

Total investments

91,346,922.54

101,390,951.11

Total non-current assets

229,461,878.73

235,919,202.82

EUR

Note

Dec 31, 2025

Dec 31, 2024

Current assets

Non-current receivables

Loan receivables from group undertakings

19

23,829,680.00

-

Other receivables

918,649.12

149,115.16

Total long-term receivables

24,748,329.12

149,115.16

Inventories

Materials, consumables and finished goods

10

45,687,621.36

42,230,539.66

Total inventories

45,687,621.36

42,230,539.66

Current receivables

Loan receivables from group undertakings

19

-

36,101,620.00

Trade receivables

33,255,459.98

35,701,726.78

Trade receivables from group undertakings

19

28,893,634.00

46,884,824.97

Other receivables

11

5,127,020.64

7,870,703.55

Other receivables from group undertakings

19

317,137.15

-

Prepaid expenses and accrued income

12

36,022,331.90

25,670,952.54

Prepaid expenses and accrued income from group undertakings

19

6,497,746.55

2,254,796.63

Total current receivables

110,113,330.22

154,484,624.47

Cash and cash equivalents

58,732,149.48

46,168,053.45

Total current assets

239,281,430.18

243,032,332.74

Total assets

468,743,308.91

478,951,535.56

Parent company balance sheet

EUR

Note

Dec 31, 2025

Dec 31, 2024

Shareholders' equity and liabilities

Shareholders' equity

15

Share capital

7,660,807.86

7,660,807.86

Fund of invested non-restricted equity

422,379.29

422,379.29

Retained earnings

188,959,899.53

163,272,796.77

Result for the financial year

51,310,650.73

58,240,409.02

Total shareholders' equity

248,353,737.41

229,596,392.94

Appropriations

Depreciation difference

8,791,639.43

8,352,381.67

Total Depreciation difference

8,791,639.43

8,352,381.67

Provisions

Other provisions

14

1,820,254.81

1,342,279.94

Total provisions

1,820,254.81

1,342,279.94

EUR

Note

Dec 31, 2025

Dec 31, 2024

Liabilities

Non-current

Loans from financial institutions

17

70,000,000.00

105,000,000.00

Accrued expenses and deferred income

18

-

1,357,171.00

Other non-current liabilities

16

5,687,558.65

1,408,617.89

Non-current liabilities total

75,687,558.65

107,765,788.89

Current

Trade payables

21,579,837.69

22,068,954.03

Trade payables from group undertakings

19

13,396,010.97

12,836,024.66

Other current loans

17

15,000,000.00

-

Other current loans from group undertakings

19

15,937,096.49

23,644,337.84

Other current liabilities

16

3,652,396.03

5,994,907.87

Accrued expenses and deferred income

18

57,013,420.92

60,707,636.28

Accrued expenses and deferred income from group undertakings

19

7,511,356.51

6,642,831.44

Current liabilities total

134,090,118.61

131,894,692.12

Total liabilities

209,777,677.26

239,660,481.01

Total shareholders' equity and liabilities

468,743,308.91

478,951,535.56

Parent company cash flow statement

EUR thousand

Note

Jan 1\u2013 Dec 31, 2025

Jan 1\u2013Dec 31, 2024

Result for the financial period

51,311

58,240

Depreciation, amortization and impairment

5

17,584

14,719

Financial income and expenses

6

893

-10,310

Gains and losses on sale of intangible assets and property, plant and equipment

3

-

Depreciation difference

439

3,894

Income taxes

7

12,512

12,009

Other adjustments

-3,087

1,381

Inventories, increase (-) / decrease (+)

-2,817

-409

Non-interest bearing receivables, increase (-) / decrease (+)

6,317

-31,763

Non-interest bearing liabilities, increase (+) / decrease (-)

4,235

27,464

Changes in working capital

7,735

-4,708

Financial items received

6

2,450

2,129

Financial items paid

6

-4,748

-4,220

Dividend received from business operations

6

16,671

12,524

Income taxes paid

7

-16,398

-4,405

Cash flow from operating activities

85,362

81,254

EUR thousand

Note

Jan 1\u2013Dec 31, 2025

Jan 1\u2013Dec 31, 2024

Cash flow from investing activities

Investments in shares

8

-

-23,721

Investments in intangible assets

8

-3,427

-39,483

Investments in property, plant and equipment

8

-17,669

-12,325

Divestments

8

20

59

Loans granted

17

-2,891

-35,532

Repayments on loan receivables

17

12,534

17

Cash flow from investing activities

-11,434

-110,985

Cash flow from financing activities

Proceeds from short-term borrowings

16

3,213

80,000

Repayment of short-term borrowings

16

-30,707

-42,297

Dividend paid

15

-30,864

-27,226

Purchase of treasury shares

15

-3,005

-752

Cash flow from financing activities

-61,364

9,725

Change in cash and cash equivalents increase (+) / decrease (-)

12,564

-20,005

Cash and cash equivalents at Jan 1

46,168

66,172

Change in cash and cash equivalents increase (+) / decrease (-)

12,564

-20,005

Cash and cash equivalents at Dec 31

58,732

46,168

Notes to the parent company financial statements

1. Accounting principles

The financial statements of the parent company Vaisala Corporation have been prepared according to the Finnish Accounting Standards (FAS). Financial statement data are based on original acquisition costs or nominal value, less possible impairment, if not otherwise stated in the accounting principles outlined below.

Net sales and revenue recognition principles

The parent company\u2019s net sales consist of revenue recognized from contracts with customers. Net sales are divided into products, projects, services and subscription sales. Indirect taxes and discounts have been deducted from sales revenue. Exchange rate differences are recognized in the financial income and expenses.

Product net sales include revenue from products, spare parts and system deliveries. A system delivery contains a standard product delivery with limited amount of configuration. Revenue from the sale of product is recognized at a point in time when the control is transferred to the customer.

Projects are integrated projects, in which observation solutions, consisting of products, services and software, are delivered. Solutions are integrated to customer systems according to customer specifications. Revenue for all projects is recognized over time using percentage of completion method. Progress is measured by cost-to-cost method, comparing incurred costs and forecasted costs. Projects meet the over-time revenue recognition criteria, mainly by creating an asset without an alternative use and Vaisala having an enforceable right to payment for performance completed to date. The applied revenue recognition principles fulfill the Finnish Accounting Standard requirement related to the predictability of project margin.

Services are divided into service contracts and one-off service deliverables. Services may include among others maintenance, calibration and repair, modernization and extended warranties. Service contracts are continuous services including for example extended warranty, availability of customer support and availability of spare part delivery. Service contracts are recognized over time or at a point in time depending on the nature of the service and content of a contract. In case of one-off request services, the revenue is recognized at a point in time when the service has been rendered.

Subscription sales include mainly data-based solutions supporting decisions in weather-dependent operations. Revenue is recognized over time.

Standard warranty period for products is one year and a few selected products have longer standard warranty period. Standard warranty period for services is 6 or 12 months. Extended warranty is a separately sold and priced service over a separately agreed period. Revenue for extended warranty is recognized over time starting at the time of standard warranty expiration. Provision for warranty costs is recognized in the balance sheet.

Other operating income and expenses

Other operating income and expenses include income and expenses, which are not directly attributable to operational activities.

Other operating income consists mainly of gains on the disposal of assets as well as income other than revenue from contracts with customers, such as reversal of liabilities related to acquisitions and indemnities. Other operating expenses consist mainly of losses on disposal of assets.

Research and development expenses

Research and development expenses are booked as cost in the financial period in which they occur.

Share-based incentive plans

Parent company\u2019s share-based payments are related to share-based incentive plans. Share-based payments relating to share-based incentive plans commenced in the financial year 2023 or earlier are recognized as costs in the income statement and as accrued expenses in the balance sheet during the vesting period. Share-based payments based on share-based incentive plans are paid as net amount in shares after taxes have been deducted from the amount paid in shares.

Other than market conditions are not taken into account when estimating the fair value at the grant date. Instead, other than market conditions are taken into account by adjusting the expensed number of equity instruments that are expected to vest. In terms of other than market conditions, cost is measured corresponding to the value of share (Vaisala\u2019s series A) closing price on the grant of the share-based incentive plan less expected dividends. Satisfaction of these conditions are estimated at each reporting date and updated whenever changes occur. The effect of changes is recognized in the statement of income.

Market conditions are taken into account when estimating the fair value of the equity-settled share-based payment transaction at the grant date. Expense is recognized irrespective of whether that market condition is satisfied, if service condition and other than market conditions are satisfied. In terms of market conditions (total shareholder return, TSR) a model based the probability-weighted values (Monte Carlo simulation) is used to estimate the fair value at the grant date.

Share-based payments for share-based incentive plans, which relate to the transfer of shares, and that commence in and after the financial year 2024 do not result in an event that is recognized in the income statement or balance sheet. The shares related to the share-based incentive plans are transferred to the participant free of charge and the right to the share\u2019s vests irrevocably only at the end of the vesting period, when the employment condition related to the incentive plans has been met. The value of the employment

condition cannot be allocated to the financial years during the vesting period, as the employee becomes irrevocably entitled to the reward just at the end of the vesting period. The taxes paid on behalf of the participant arising from share-based incentive plans are recognized as expenses in the financial year, when the obligation to pay the incentive takes place.

Pensions

The parent company\u2019s statutory pension insurance and voluntary pension plans are managed by external pension insurance companies. The pensions are all defined contribution plans and the contributions are expensed to the income statement as incurred.

The additional pension coverage of parent company employees was arranged by Vaisala Pension Fund that was closed on January 1, 1983. The pension fund liability was transferred to a pension insurance company on December 31, 2005 and the fund was dissolved in 2006. The pension liability of the fund is fully covered.

Income taxes

Tax expense includes taxes based on taxable profit for the financial year and tax adjustments for previous years. Current taxes are calculated on the taxable income on the basis of the tax rates enacted by the end of the financial year.

Non-current assets

Non-current assets consist of intangible assets, property, plant and equipment as well as investments. Carrying amounts of non-current assets are measured at cost less accumulated depreciation, amortization and impairment and plus revaluations. Depreciation and amortization according to plan is calculated on a straight-line basis over the expected useful lifetime of the asset. Land and investments are not depreciated. The cost of assets produced for own use includes also overhead costs attributable to the production work. No interest is capitalized in non-current assets. The revaluation is recognized as an increase in non-current assets and restricted equity when the fair value is materially and permanently higher than the acquisition cost. The permanence of the revaluation is assessed regularly, and any impairment is recognized through profit or loss. Estimated useful lifetimes for assets are:

Intangible rights\t3\u201310 years

Buildings and structures\t5\u201340 years

Machinery and equipment\t3\u201310 years

Other tangible assets\t3\u20138 years

Other intangible assets include assets that have an indefinite useful lifetime and are not amortized. Additionally, merger losses have been allocated to other intangible assets, and their useful lifetime is 5\u20136 years.

Inventories

Inventories are stated at the lower of costs incurred on procurement and conversion on standard cost basis (cost) or net realizable value. Standard cost for materials and supplies includes the material cost. Standard cost for work in progress and finished goods includes also direct labor, machine costs and a proportion of production overhead. An allowance is recognized for excess inventory and obsolescence.

Provisions

Provisions are future expenditure and losses arising from obligations, for which the company is committed and for which it is not certain or likely that revenue will be generated in the future, which are likely to occur. A change in the provision is recognized in the same item of the income statement in which the provision was originally recognized.

Provisions can relate to restructuring of operations, loss-making contracts, warranties, legal disputes and other commitments.

Derivative financial contracts

Vaisala applies valuation at fair value for derivatives in accordance with Finnish Accounting Act 5.2a \u00a7 as the accounting treatment for financial instruments. All parent company\u2019s derivative financial contracts are foreign exchange forward contracts. The parent company has sales in several foreign currencies, of which the most significant in 2025 were USD, CNY and JPY. All derivative financial contracts are initially measured at fair value on the closing date of the derivative financial contract. Derivative financial contracts are subsequently measured at fair value through profit and loss at the end of the financial year. The fair value of a foreign exchange forward contract is measured at the present value of the future cash flows. Unrealized and realized gains and losses arising from changes in the fair value are recognized in the income statement in financial income and expenses in the period in which they arise. Derivative financial contracts are included in the balance sheet in prepaid and accrued expenses. The parent company does not apply hedge accounting.

Foreign currency translation

Transactions in foreign currencies are recorded using the exchange rate on the date of transaction. Receivables and payables in foreign currency have been valued at the rates quoted by European Central Bank on the last trading date of the financial year. Foreign exchange gains and losses arising from revaluation of cash and cash equivalents, trade and other receivables, loan receivables as well as trade and other payables are recognized as financial income and expense in the income statement.

2. Net sales

Disaggregation of revenue

Net sales by market area

EUR thousand

2025

2024

Americas

129,476

124,015

of which United States

93,942

90,511

APAC

115,247

126,971

EMEA

183,110

149,434

of which Finland

9,166

9,937

Total

427,833

400,421

Net sales by business area

EUR thousand

2025

2024

Weather and Environment

Product sales

71,330

78,031

Project sales

75,559

51,854

Service sales

6,293

5,373

Subscription sales

9,087

6,694

Total

162,269

141,952

Industrial Measurements

Product sales

52,634

52,257

Service sales

4,520

3,541

Total

57,154

55,798

Net sales from subsidiaries

208,410

202,671

Total

427,833

400,421

Net sales by timing of revenue recognition

EUR thousand

2025

2024

Revenue recognized at a point in time

138,756

134,946

Revenue recognized over time

80,666

62,804

Net sales from subsidiaries

208,410

202,671

Total

427,833

400,421

Net sales from subsidiaries are mainly recognized at a point in time.

In 2024, net sales included EUR 12.1 million of cost recharges to group companies related to the implementation of the enterprise resource planning system for the years 2021-2023. The enterprise resource planning system was taken into use on January 1, 2024.

Payment terms

Payment terms vary based on geographical areas. In product, service and subscription sales business, the standard payment term is 30 days net, but in some areas, prepayments are commonly used. Project invoicing is based on milestones and typically follows the general project delivery terms (where 30% is advance payment, 60% against delivery documents and 10% after site acceptance test) or terms as per contract. In project business the most common payment terms are letter of credit or as per contract.

Assets and liabilities related to net sales

The following table provides information about receivables and liabilities from contracts with customers included in the balance sheet.

Assets and liabilities related to net sales

EUR thousand

Dec 31, 2025

Dec 31, 2024

Trade receivables

62,149

82,587

Accrued revenue

28,289

17,982

Deferred revenue

12,703

12,169

Accrued revenue includes the balance of project, service and subscription sales revenue recognized but not yet invoiced. In general, most of project revenue is recognized after the product manufacturing as percentage of completion increases and most of the performance obligation is satisfied. According to general project delivery terms, majority of a project is invoiced before the delivery. Therefore, the amount of accrued revenue is typically at its highest between product manufacturing phase of the project and delivery of the product to the customer. For services which are satisfied over time, the customer is mainly invoiced in advance and only in some cases in arrears after the customer has received or consumed the service. Arrears invoicing generates accrued revenue as the revenue is recognized before invoicing.

Advances received are customer payments related to contracts not yet invoiced.

Deferred revenue includes the balance of projects, services and products invoiced but revenue not yet recognized. Project-related contract liabilities often arise in the early stages of a project, when the prepayment has been invoiced, but the project is only at an early stage and there is none or little revenue recognized under percentage of completion method. Services, which are recognized over time, are often invoiced in advance and therefore deferred revenue is generated in the beginning of the service period. For products and services, which are recognized at a point in time, deferred revenue is generated when customer has been invoiced, but performance obligation has not been satisfied and consequently revenue has not been recognized.

In the financial year 2025, the parent company recognized EUR 8 (7) million revenue that was included in the deferred revenue balance at the beginning of the period.

On December 31, 2025, the order book amounted to EUR 105.8 (133.1) million. Of the order book, EUR 80.7 (98.4) million is scheduled to be recognized as revenue in 2025 and EUR 25.1 (34.7) million is scheduled to be recognized later.

3. Other operating income and expenses

Other operating income

EUR thousand

2025

2024

Indemnities and other

25

478

Total

25

478

The parent company did not have other operating expenses in 2025.

4. Personnel expenses and number of employees

Personnel expenses

EUR thousand

2025

2024

Wages and salaries

115,289

112,378

Pension costs

18,751

18,759

Other personnel costs

3,579

2,155

Total

137,618

133,292

Personnel average

Persons

2025

2024

In Finland

1,597

1,544

Outside Finland

9

10

Total

1,606

1,554

Personnel Dec 31

Persons

2025

2024

In Finland

1,571

1,538

Outside Finland

9

10

Total

1,580

1,548

Salary and remunerations of the President and CEO (payment basis)

EUR thousand

2025

2024

\u00d6ist\u00e4m\u00f6 Kai (from Oct 1, 2020 on)

Salary

538

557

Short term incentives

369

120

Share-based payment

272

506

Statutory pension

150

113

Supplementary pension

85

85

Total

1,415

1,381

The President and CEO Kai \u00d6ist\u00e4m\u00f6 is entitled to participate in a supplementary defined contribution pension plan with an annual fee corresponding to three month\u2019s base salary. The President and CEO\u2019s retirement age is 62 years. The notice period for both parties is six months. If the company terminates the agreement, there is an additional severance pay equaling six times the monthly salary.

Remuneration of the Board of Directors 2025 (payment basis)

EUR thousand

Annual remuneration

Compen-sation, Audit Committee

Compen-sation, People and Sustainability Committee

Compen-sation, Nomination Committee

Compen-sation,

Board of Director residing outside Finland

Total

Bresky Annica, Member of the Board

50

6

9

5

70

Castr\u00e9n Petri, (end of March 2025) Member of the Board

0

0

J\u00e4\u00e4skel\u00e4inen Antti, Member of the Board

50

7

57

Rinnevaara Jukka, (end of March 2025) Member of the Board

0

1

1

Rosenberg Lotte, Member of the Board

50

6

6

62

St\u00e5hlberg Kaarina, Member of the Board

50

10

60

Syrj\u00e4nen Tuomas, Member of the Board

50

5

9

64

Voipio Raimo Vice Chair of the Board

50

6

9

65

Voipio Ville, Chair of the Board

75

6

11

92

Total

375

21

24

39

11

472

Remuneration of the Board of Directors 2024 (payment basis)

EUR thousand

Annual remuneration

Compen-sation, Audit Committee

Compen-sation, People and Sustainability Committee

Compen-sation, Nomination Committee

Compen-sation,

Board of Director residing outside Finland

Total

Bresky Annica, Member of the Board

40

4

4

5

53

Castr\u00e9n Petri, Member of the Board

40

6

46

J\u00e4\u00e4skel\u00e4inen Antti,Member of the Board

40

1

4

45

Lundstr\u00f6m Petra (end of March 2024) Member of the Board

1

1

2

Rinnevaara Jukka, Member of the Board

40

5

45

Rosenberg Lotte, Member of the Board

40

3

5

48

St\u00e5hlberg Kaarina, Member of the Board

40

9

1

50

Syrj\u00e4nen Tuomas, Member of the Board

40

5

4

49

Voipio Raimo, Vice Chair of the Board

40

6

5

51

Voipio Ville, Chair of the Board

55

5

5

65

Total

375

25

24

20

10

454

To the President and CEO and the members of the Board have not been granted loans nor have guarantees or commitments been given on their behalf.

5. Depreciation, amortization and impairment

EUR thousand

2025

2024

Amortization of intangible assets

7,623

5,515

Depreciation of property, plant and equipment

9,942

9,171

Impairment of intangible and tangible assets

20

33

Total

17,584

14,719

In the financial year 2025 amortization of intangible assets included amortization EUR 1.4 (3.5) million related to merger losses included in other intangible assets.

6. Financial income and expenses

EUR thousand

2025

2024

Financial income

Dividend income

From group companies

16,671

12,524

Interest income

From group companies

1,494

147

From others

956

1,982

Other financial income

From others

Gains arising from changes in fair values of derivative financial contracts

7,181

1,111

Foreign exchange gains

719

5,369

Total

27,022

21,133

EUR thousand

2025

2024

Financial expenses

Interest expenses

To group companies

-618

-966

To others

-3,171

-1,990

Other financial expenses

To others

-796

-4,284

Losses arising from changes in fair values of derivative financial contracts

-239

Impairment of non-current investments

-12,823

Foreign exchange losses

-10,267

-3,583

Total

-27,900

-10,822

The business of the Speedwell group acquired in 2024 was transferred to other Vaisala group companies in 2025. In connection with the business transfers and the changes in the group structure of the Speedwell Group, a total impairment of subsidiary shares amounting to 12.8 million euros was recognized in the income statement of the parent company.

7. Direct taxes

EUR thousand

2025

2024

Taxes from the financial year

12,377

11,969

Taxes from previous years

135

40

Total

12,512

12,009

8. Non-current assets and other long-term investments

Intangible assets 2025

EUR thousand

Goodwill

Intangible rights

Other intangible assets

Advance payments and intangible assets in progress

Total

Acquisition cost Jan 1, 2025

88

64,843

22,125

351

87,405

Increases

2,272

1,079

155

3,506

Decreases

-313

-19,875

-20,188

Transfers between items

178

-178

0

Acquisition cost Dec 31, 2025

88

66,981

3,329

327

70,724

Accumulated amortization and write-downs Jan 1, 2025

88

14,047

18,880

33,015

Accumulated amortization of decreases and transfers

-313

-19,875

-20,188

Amortization and write-downs for the financial year

5,926

1,697

7,623

Accumulated amortization and write-downs Dec 31, 2025

88

19,661

702

20,450

Carrying value Dec 31, 2025

0

47,320

2,627

327

50,274

Intangible assets 2024

EUR thousand

Goodwill

Intangible rights

Other intangible assets

Advance payments and intangible assets in progress

Total

Acquisition cost Jan 1, 2024

88

33,558

20,568

353

54,566

Increases

45,842

1,557

145

47,543

Decreases

-14,704

-14,704

Transfers between items

147

-147

-

Acquisition cost Dec 31, 2024

88

64,843

22,125

351

87,405

Accumulated amortization and write-downs Jan 1, 2024

74

26,788

15,331

42,194

Accumulated amortization of decreases and transfers

-14,694

-14,694

Amortization and write-downs for the financial year

13

1,952

3,549

5,515

Accumulated amortization and write-downs Dec 31, 2024

88

14,047

18,880

33,015

Carrying value Dec 31, 2024

0

50,796

3,244

351

54,391

Property, plant and equipment 2025

EUR thousand

Land and waters

Buildings

Machinery and equipment

Other tangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2025

2,821

80,314

78,780

74

11,705

173,694

Increases

203

3,215

14,247

17,665

Decreases

-39

-2,449

-2,488

Transfers between items

7,648

6,908

-14,556

Acquisition cost Dec 31, 2025

2,821

88,126

86,454

74

11,396

188,871

Accumulated depreciation and write-downs Jan 1, 2025

46,598

52,660

99,259

Accumulated depreciation of decreases and transfers

-28

-2,440

-2,468

Depreciation for the financial year

3,044

6,897

9,942

Accumulated depreciation and write-downs Dec 31, 2025

49,614

57,118

106,732

Revaluation

84

5,618

5,702

Carrying value Dec 31, 2025

2,905

44,129

29,336

74

11,396

87,841

On December 31, 2025, the carrying amount of machinery and equipment used in production was EUR 22.4 (22.9) million.

Property, plant and equipment 2024

EUR thousand

Land and waters

Buildings

Machinery and equipment

Other tangible assets

Advance payments and construction in progress

Total

Acquisition cost Jan 1, 2024

2,820

79,049

73,482

74

6,429

161,855

Increases

111

2,091

10,122

12,325

Decreases

-485

-485

Transfers between items

1,154

3,692

-4,846

0

Acquisition cost Dec 31, 2024

2,820

80,314

78,780

74

11,705

173,694

Accumulated depreciation and write-downs Jan 1, 2024

43,618

46,907

90,525

Accumulated depreciation of decreases and transfers

-436

-436

Depreciation for the financial year

2,980

6,190

9,171

Accumulated depreciation and write-downs Dec 31, 2024

46,599

52,660

99,259

Revaluation

84

5,618

5,702

Carrying value Dec 31, 2024

2,905

39,333

26,120

74

11,705

80,137

Investments 2025

EUR thousand

Holdings in group undertakings

Other shares and holdings

Total

Acquisition cost Jan 1, 2025

101,290

101

101,390

Increases

3,192

3,192

Decreases

-13236

-13,236

Carrying value Dec 31, 2025

91,246

101

91,346

Investments 2024

EUR thousand

Holdings in group undertakings

Other shares and holdings

Total

Acquisition cost Jan 1, 2024

74,527

101

74,628

Increases

26,763

26,763

Carrying value Dec 31, 2024

101,290

101

101,390

9. Subsidiaries

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

Vaisala Holding Oy

Finland

100

100

Vaisala Limited

United Kingdom

100

100

Vaisala Pty. Ltd.

Australia

100

100

Vaisala GmbH

Germany

100

100

Vaisala KK

Japan

100

100

Vaisala Inc.

United States

100

100

Vaisala China Ltd.

China

100

100

Vaisala Canada Inc.

Canada

100

100

Vaisala Sdn. Bhd.

Malaysia

100

100

Vaisala Servicos De Marketing Ltda

Brazil

100

100

3TIER R&D India Private Limited

India

0

100

Vaisala East Africa Limited

Kenya

100

100

Vaisala Mexico Limited, S. de R. L. de C.V.

Mexico

100

100

Vaisala France SASU

France

100

100

Upwind SASU

France

100

100

Name

Country

Group ownership %, Dec 31, 2025

Group ownership %, Dec 31, 2024

SCI Septentrion

France

100

100

Vaisala Shanghai Sensors Ltd.

China

100

100

Vaisala Korea Co. Ltd

South-Korea

100

100

Vaisala Sweden AB

Sweden

100

100

Vaisala India Private LTD

India

100

100

Speedwell Settlement Services

United Kingdom

100

100

weatherXchange Ltd

United Kingdom

100

100

ClearWeather Ltd

United Kingdom

0

100

Weather Risk Exchange Ltd

United Kingdom

0

100

Speedwell Climate Ltd

United Kingdom

100

100

Speedwell Associates Ltd

United Kingdom

100

100

Nevis Technology Ltd

United Kingdom

100

100

Speedwell Climate Corp

United States

0

100

Quanterra Systems Ltd

United Kingdom

100

0

Quanterra Systems Inc

United States

100

0

10. Inventories

EUR thousands

2025

2024

Materials and supplies

8,971

11,424

Work in progress

34,388

27,980

Finished goods

2,329

2,827

Total

45,688

42,231

11. Other receivables

EUR thousand

2025

2024

Advances paid

750

871

Value added tax receivables

2,770

4,780

Grants

1,608

2,219

Total

5,128

7,870

12. Deferred assets

EUR thousand

2025

2024

Tax receivables

281

318

Accrued revenue

28,289

17,982

Derivative financial contracts

446

105

Other deferred assets

7,006

7,266

Total

36,023

25,671

Derivative financial contracts

EUR million

2025

2024

Nominal value of derivative financial contracts made to hedge against exchange rate risk

Foreign exchange forward contracts

56.2

94.5

Nominal value, total

56.2

94.5

Nominal value of derivative financial contracts in currencies

2025

2024

Currency million

EUR million

Currency million

EUR million

USD

47.8

40.6

64.5

60.7

CNH

0.0

0.0

50.5

6.5

JPY

700.0

3.9

750.0

4.6

SEK

16.0

1.5

-

-

KWD

2.0

5.6

4.2

12.5

CAD

5.1

3.2

5.2

3.5

AUD

2.6

1.5

GBP

5.6

6.7

Total

56.2

94.5

Maturity of derivative financial contracts

EUR million

2025

2024

Less than 90 days

28.7

55.4

Over 90 days and less than 120 days

1.8

-

Over 120 days and less than 180 days

0.4

-

Over 180 days and less than 365 days

25.3

39.2

Total

56.2

94.5

Fair value of derivative financial contracts made to hedge against exchange rate risk

EUR million

2025

2024

Fair values of derivative financial contracts, assets

0.4

0.1

Fair values of derivative financial contracts, liabilities

0.1

1.5

13. Deferred tax assets and liabilities

Deferred tax assets

EUR thousand

2025

2024

Share-based payments

866

780

Warranty reserve and credit loss allowance

410

197

Total

1,276

977

Deferred tax assets and liabilities have not been recognized in the parent company\u2019s balance sheet. Deferred tax liabilities arising from revaluation and depreciation difference have not been taken into account. If realized, the tax effect would be EUR 1.1 million at the current tax rate of 20%. Other deferred tax liabilities were not material.

14. Provisions

No non-current provisions at the end of fiscal years 2024 and 2025.

Non-current provisions

Current provisions

EUR thousand

2025

2024

Provisions Jan 1

1,342

1,475

Increases

478

215

Decreases

-

-349

Provisions Dec 31

1,820

1,342

The provisions in the financial years 2025 and 2024 include mainly warranty provision and other contractual provisions.

15. Shareholders\u2019 equity

The parent company\u2019s shares are divided into series K shares and series A shares Vaisala Corporation has 36,436,728 shares, of which 3,093,128 are series K shares and 33,343,600 series A shares. The shares do not have nominal value. Series A shares are listed on the Nasdaq Helsinki Ltd. The series K shares and A shares are differentiated by the fact that each series K share entitles its owner to twenty (20) votes at General Meeting of Shareholders while each series A share entitles its owner to one (1) vote. The shares have the same rights to dividend. Series K shares can be converted to series A shares according to specific rules stated in the Articles of Association.

On December 31, 2025 and 2024, the fully paid and registered share capital of Vaisala Corporation amounted to EUR 7,660,807.86.

Shareholders' equity

EUR thousand

2025

2024

Share capital Jan 1

7,661

7,661

Share capital Dec 31

7,661

7,661

Fund of invested non-restricted equity Jan 1

422

422

Fund of invested non-restricted equity Dec 31

422

422

Retained earnings Jan 1

221,513

189,468

Dividend paid

-30,864

-27,226

Distribution of treasury shares

626

830

Gain/Loss on transfer of shares

691

953

Purchase of treasury shares

-3,005

-752

Retained earnings Dec 31

188,960

163,272

Result for the financial year

51,311

58,240

Total equity

248,354

229,596

Distributable funds

EUR thousand

2025

2024

Retained earnings

188,960

163,272

Result for the financial year

51,311

58,240

Fund of invested non-restricted equity

422

422

Total

240,693

221,935

From the financial year 2024 a dividend of EUR 0.85 per share was paid, a total of EUR 30.9 million.

Vaisala Corporation\u2019s Board of Directors decided in its meeting on February 17, 2025, that 533,725 Series K shares will be converted into series A shares. This conversion was registered into the Trade Register on February 26, 2025.

The parent company purchased treasury shares totaling 65,000 shares in 2025. The purchase price was EUR 3.0 million. After purchase, the number of treasury shares owned by the company totaled to 180,290 shares.

16. Other non-current and current liabilities

Other non-current liabilities included contingent consideration liability EUR 3.0 (3.0) million relating to acquisitions and deferred revenue EUR 2.7 (1.4) million.

At the end of the financial year, the parent company had no non-current liabilities that will mature after five years.

Other current liabilities were EUR 3.7 (6.0) million.

17. Loans from financial institutions

In October 2025 the parent company conducted voluntary prepayment of EUR 20.0 million regarding EUR 35.0 million unsecured term loan. The remaining term loan is due in 2026 and has a financial covenant (gearing) tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant. In addition, the parent company has a EUR 70.0 million unsecured term loan which was signed on December 2, 2024. The loan matures three years after the signing date and has a financial covenant (gearing), which is tested semi-annually. On December 31, 2025, Vaisala was in compliance with the covenant.

In addition, the parent company has a domestic commercial paper program amounting to EUR 150 million. The company had not issued any domestic commercial papers on December 31, 2025, as year before at the end of 2024.

The parent company has also an EUR 50 million committed revolving credit facility, which was undrawn on December 31, 2025, as at the end of 2024. The parent company exercised second of the two one-year extension options of the facility in third quarter and hence the revolving credit facility expires on October 5, 2028. The facility agreement includes a financial covenant (gearing) tested semi-annually. On December 31, 2025, the company was in compliance with the covenant.

Consequently, the company had interest-bearing borrowings totaling EUR 85.0 (105.0) million of which EUR 70 million was non-current. December 31, 2025, the company has no loans that would mature after five years or more.

18. Non-current and current accrued expenses and deferred income

Short-term accrued expenses and deferred income

EUR thousand

2025

2024

Personnel expense accruals

32,168

32,408

Deferred revenue

12,703

12,169

Derivative financial contracts

75

1,513

Direct tax accruals

2,882

6,891

Other accrued expenses and deferred income

9,185

3,104

Total

57,013

56,085

Notes related to derivative financial contracts are presented in the note to the financial statements 12, Deferred assets.

There were no non-current accrued expenses on December 31,2025. On December 31,2024 non-current accrued expenses and deferred income included personnel expense accruals totaling to EUR 1.4 (1.4).

19. Receivables and liabilities from other companies in Vaisala Group

EUR thousand

2025

2024

Receivables

Loans receivables

23,830

36,102

Trade receivables

28,894

46,885

Prepaid expenses and accrued income

6,497

2,255

Other receivables

317

-

Total receivables

59,537

85,241

Liabilities

Current loans

15,937

23,644

Trade payables

13,396

12,836

Accrued expenses and deferred income

7,511

6,643

Total liabilities

36,844

43,123

20. Contingent liabilities and pledges given

Contingent liabilities and pledges given

EUR thousand

2025

2024

For own debt or liability

Bank guarantees issued for obligations

18,277

11,865

For group companies

Guarantees

682

905

Leasing commitments

Payable during the following financial year

420

373

Payable later

314

459

Total leasing liabilities

734

832

Total contingent liabilities and pledges given

19,693

13,602

Investment commitments

On December 31, 2025, the parent company had commitments related to intangible and tangible assets for EUR\u00a06 (12) million.

Purchase commitments

On December 31, 2025, the parent company had purchase commitments totaling EUR 40 (31) million.

21. Auditor\u2019s fees

EUR thousand

2025

2024

Fees for statutory audit

429

421

Fees for assurance engagements

Fees for the assurance of the sustainability statement

83

145

Fees for other assurance engagements

16

16

Fees for tax advice

-

8

Fees for other services

1

13

Total

528

603

The financial statements of the parent company, Vaisala Corporation, prepared according to the Finnish Accounting Standards and consolidated financial statements prepared according to IFRS Accounting Standards give true and fair view of the parent company\u2019s as well as companies\u2019 included in its consolidated financial statements assets, liabilities, financial position and profit or loss. The Board of Directors\u2019 Report includes an explanation that give true view on the development of the operations and profitability of the parent company and companies included in its consolidated financial statements, as well as a description of the most significant risks and uncertainties and other conditions of the parent company. Sustainability statement included in the Board of Directors\u2019 Report has been prepared in accordance with the reporting standards in the Accounting Act\u2019s chapter 7 and in accordance with article 8 in the taxonomy regulation.

Signing of the Board of Directors\u2019 report and financial statements

Vantaa, February 11, 2026

Antti J\u00e4\u00e4skel\u00e4inen\tLotte Rosenberg Kaarina St\u00e5hlberg

Tuomas Syrj\u00e4nen\tAnnica Bresky

Raimo Voipio Ville Voipio Kai \u00d6ist\u00e4m\u00f6

Vice Chair of the Board Chair of the Board President and CEO

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