CORRECTION: Enefit Green interim report for Q1 2025

CORRECTION:

The previous notification "Enefit Green interim report for Q1 2025" (English
version) included erroneous versions of attachments (English pdf version of the
report itself and accompanying presentation).

Please disregard previous notification and use the corrected attachments in this
notification.

Corrected version follows below.


Enefit Green interim report for Q1 2025

In  Q1 2025, the  Enefit Green  group's operating  income decreased  by 3% while
operating  expenses  (excl.  D&A)  increased  by  35% compared  to Q1 2024. As a
result,  EBITDA fell by 27% to EUR31.0m and net profit for the period decreased by
EUR11.8m to EUR21.7m. (earnings per share EUR0.082).

Juhan Aguraiuja, CEO of Enefit Green comments:

" In the first quarter, we produced 617 GWh of electricity, which is 25% more
than a year earlier, and 105 GWh of thermal energy, which is 19% less. Although
electricity production increased, the overall result for the quarter was
affected by exceptionally low wind speeds in February. The decrease in thermal
energy production was related to the sale of the biomass-based cogeneration and
pellet business, which took place at the end of 2023 and the beginning of 2024.

Despite the increase in regional electricity prices in the Baltics and Poland,
Enefit Green's implied captured electricity price remained a third lower than
last year, which reduced operating income and EBITDA. The main reason was the
deepening of the wind discount - a large part of the production fell at a time
when electricity prices on the market were very low. Digital solutions allow us
to flexibly adapt production and avoid unprofitable sales. Long-term electricity
contracts (PPAs) also help to ensure a more stable and predictable revenue base
in a volatile market situation.

In Lithuania, active construction activities continued at the Kelm? II wind
farm, where the erection of wind turbines has begun. In Poland, we made final
investment decision to build the Strza?kowo solar farm. The projected annual
production of the farm amounts to 45 GWh and 75% of the production is covered by
a 15-year indexed contract for difference (CfD), which helps to mitigate price
risks and ensure stable cash flow.

The  changed market situation requires us to be flexible in managing investments
as  well as developing our business model.  We focus on increasing the return on
invested capital and thereby increasing the value of the company."

Webinar to present the results of Q1 2025

Today,  8 May 2025 at 13.00 EET Enefit  Green will host a  Webinar in English to
present and discuss its Q1 2025 results. To participate, please follow this link
(https://teams.microsoft.com/l/meetup-
join/19%3ameeting_Y2ZmMzNiYWQtYmI1Yy00YThhLThjYWUtMjdhMWI4OTU4M2I1%40thread.v2/0
?context=%7B%22Tid%22%3A%2215cd778b-2b28-4ebc-956c-
b5977a36cd28%22%2C%22Oid%22%3A%22775ae01b-e561-
4cc9-8790-1290c7b28035%22%2C%22IsBroadcastMeeting%22%3Atrue%2C%22role%22%3A%22a%
22%7D&btype=a&role=a).

Significant events

  * Final investment decision to construct 45 MW Strzalkowo solar farm in Poland
  * Starting partnership with Sumitomo Corporation to develop Liivi offshore
    wind farm
  * Eesti Energia's voluntary takeover bid to the shareholders of Enefit Green

Key figures

                                           Q1 2025 Q1 2024 Change Change %

 PRODUCTION AND SALES VOLUMES

 Electricity production                        617     494    123      25%

 incl. new wind and solar farms                343     168    175     104%

 incl. assets sold                               0       4     -4    -100%

 Electricity sales                             763     627    136      22%

 Heat energy production                        105     129    -24     -19%

 incl. assets sold                               0      21    -21    -100%



 OPERATING INCOME, mEUR                         66.9    68.9   -2.0      -3%

 Sales revenue                                62.4    56.2    6.3      11%

 Renewable energy support and other income     4.4    12.7   -8.3     -65%

 EBITDA, mEUR                                   31.0    42.4  -11.4     -27%

 NET PROFIT, mEUR                               21.7    33.4  -11.8     -35%

 EPS, EUR                                      0.082   0.127 -0.045     -35%


Revenue and other operating income

The  group's Q1 electricity  production increased by  123 GWh (+25%) to 617 GWh.
The  figure includes the production from new  wind and solar farms completed and
under  construction, which  increased by  175 GWh year on  year. Heat production
decreased  by 24 GWh (-19%). The  decrease in heat  production was mainly due to
the assets sold in Q1 2024.

Operating income for Q1 2025 decreased by EUR2.0m compared to the same period last
year  -  revenue  increased  by  EUR6.3m  and  renewable  energy support and other
operating  income decreased by EUR8.3m.  Operating income from continuing business
grew  by EUR6.0m  as relevant  revenue grew  by EUR8.3m  and other  operating income
declined by EUR2.4m.

Revenue  from  the  continuing  business  grew  by  EUR8.3m, driven by electricity
revenue,  which grew  by EUR6.7m  due to  higher electricity production (+127 GWh,
+26%). In  Q1 2025, the average  electricity price* in  the group's core markets
was  EUR107.4/MWh (Q1  2024: EUR87.0/MWh) and  the group's  average implied captured
electricity  price** was  EUR54.5/MWh (Q1  2024: EUR81.4/MWh). The  implied captured
electricity  price differs  from the  average market  price in  the group's core
markets,  because  it  takes  into  account long-term fixed-price power purchase
agreements  (PPAs),  renewable  energy  support,  purchases of balancing energy,
electricity purchases from the Nord Pool day-ahead and intraday markets, and the
fact that the renewable energy generation profile differs significantly from the
base load profile.

The group's average price of electricity supplied to the market in Q1 2025 was
EUR74.6/MWh (Q1 2024: EUR77.6/MWh). The amount of electricity supplied to the market
in Q1 2025 was 330 GWh compared with 292 GWh a year earlier.

In Q1 2025, 433 GWh of the group's electricity production was covered by PPAs at
an  average price of EUR65.2/MWh. In  Q1 2024, 335 GWh of electricity was supplied
under  PPAs at  an average  price of  EUR75.0/MWh. The  amount of electricity sold
under  PPAs  has  increased,  but  the  average  price  of  that electricity has
decreased compared to the same period last year because the supply periods under
the PPAs signed at lower prices started in July 2024.

In  Q1 2025, we purchased 178 GWh  of electricity from the  market at an average
price  of EUR123.4/MWh, compared with 137 GWh at an average price of EUR106.1/MWh in
Q1  2024. The volume  of electricity  purchases increased  (+41 GWh) due to both
higher  purchases  for  PPAs  (+31  GWh)  and growth in production volume, which
increased  the volume  of other  purchases (+10  GWh). The volume of electricity
purchased  to  meet  PPA  obligations  in  Q1 2025 was also higher than expected
because wind power production in the period was low due to calm weather, but the
volume of electricity sold under PPAs has increased.

The  realised purchase price increased compared to Q1 2024 in line with the rise
in  market prices, but the price of  electricity sold to the market declined due
to higher wind discounts. Enefit Green's wind discounts in Estonia and Lithuania
were  similar to the  market level, increasing  by 5.4 and 8.7 percentage points
year on year in Estonia and Lithuania, respectively.

The  low  correlation  of  production  with  other  Finnish  wind  farms and the
curtailment of generation capacity during periods of excessively low electricity
prices  helped  Enefit  Green  to  significantly  reduce its Finnish wind energy
discount compared to the market average.

Heat  revenue from the continuing  business grew by EUR1.2m  to EUR2.1m. The rise in
heat  revenue was due to an increase in  the heat price of EUR11.6/MWh compared to
the  same period last  year, while heat  production from the continuing business
decreased by 3 GWh to 105 GWh (Q1 2024: 108 GWh).

Other  operating income from the continuing business decreased by EUR2.4m to EUR4.4m
(Q1 2024: EUR6.8m). Renewable energy support for the continuing business decreased
by  EUR2.0m to  EUR4.3m. The  renewable energy  support is  linked to  the amount of
electricity  produced by eligible wind  and solar farms in  Estonia, the Iru CHP
plant and solar farms in Poland.

The  renewable energy support received for eligible generation assets located in
Estonia  decreased by EUR2.2m. The support received by the Iru CHP plant decreased
by  EUR1.2m and the support received by the Estonian wind farms decreased by EUR1.0m
compared to Q1 2024.

In  addition to the  market price of  electricity, in Q1  2024 the Iru CHP plant
received  renewable energy  support of  EUR53.7/MWh for  electricity produced from
renewable  sources and efficient cogeneration support of EUR32/MWh for electricity
produced  from  non-renewable  sources  in  an  efficient cogeneration mode. The
payment  of support to the Iru CHP plant was terminated early from the beginning
of  2025 in connection  with the  entry into  force of  section 59 subsection 1
clause  2 point 8 of the Electricity Market  Act. In December 2025, an amendment
to  the act was initiated  according to which the  payment of support to the Iru
CHP  plant will be resumed until the end  of the support period specified in the
original conditions for eligibility for support.

The  eligibility  period  for  the  Purtse  wind  farm started in Q2 2024, which
increased  the  amount  of  support  received  by  EUR0.6m  year  on year, and the
eligibility  period  for  the  Aseriaru  wind  farm ended in October 2024, which
reduced the support received in Q1 2025 by EUR0.9m year on year.

EBITDA

The  decrease in  the price  of electricity  sold reduced  EBITDA for Q1 2025 by
EUR7.4m  compared to Q1 2024. Due to the increase in production volume, the amount
of electricity sold grew significantly, improving EBITDA by EUR10.4m year on year.
As  the volume of electricity sold  under PPAs has also increased significantly,
the  volume  of  electricity  purchased  to  balance  the  electricity portfolio
increased, reducing EBITDA by EUR1.4m year on year, and the increase in the market
price  of electricity purchased  had an additional  negative impact on EBITDA (-
EUR5.5m).  The overall effect of these items  on EBITDA was influenced by both the
volume and profile of electricity generation during the periood.

The impact of the assets sold on EBITDA was negative at EUR6.5m.

The  Iru CHP plant, excluding  fixed costs and the  impacts of electricity price
and  volume, increased EBITDA by EUR0.1m. The  figure reflects the effects of heat
energy,  gate fees  for the  reception of  waste and  technological fuel (mainly
natural  gas). The results of the Iru CHP  plant are described in more detail in
the chapter on the Cogeneration segment.

The  increase in the  fixed costs of  the continuing business  reduced EBITDA by
EUR1.9m  compared the  same period  last year,  including an  increase of EUR0.6m in
research  and consulting expenses,  an increase of  EUR0.5m in the maintenance and
repair  costs of production assets  and an increase of  EUR0.3m in insurance costs
due  to an  increase in  insurance coverage  and the  addition of  insurance for
assets under construction.

Net profit

Q1  2025 net profit decreased by 35% y-o-y to EUR21.7m. The decrease was driven by
decrease  of EBITDA and  increase of depreciation  of fixed assets of continuing
business.

Capital Expenditures

The group's investments in Q1 2025 amounted to EUR37.7m, EUR67.1m less than in Q1
2024. The decrease came from development investments, which totalled EUR36.6m. Of
this, EUR24.6m was invested in the construction of three wind farms: EUR6.8m in the
Sopi-Tootsi wind farm and EUR17.8m in the Kelm? I and II wind farms (EUR3.1m and
EUR14.7m, respectively).

The estimated cost of completing the assets under construction is EUR100m, most of
which  is  required  for  the  completion  of  the  Kelm?  II  wind farm and the
Strza?kowo solar farm.

Financing

At 31 March 2025, the amortised cost of the group's interest-bearing liabilities
was EUR734.0m (31 December 2024: EUR734.5m). Loan liabilities to banks accounted for
EUR724.4m of the total, including an outstanding loan balance of EUR5.7m denominated
in Polish zloty.

In  Q1 2025, Enefit Green drew  down bank loans of  EUR20m. No new loan agreements
were  signed during the period.Net debt/EBITDA ratio  stood at 6.2 at the end of
Q3  2024 (30  June  2024: 5.5). The  increase  is  explained  by large volume of
development projects under construction.

The interest rate risk of investment loans with the total outstanding balance of
EUR137.2m  has been hedged with interest rate  swaps, which fix the interest rates
of  the loans  in the  range of  1.049-1.125% (plus the  margin) until the loans
mature.  The average interest rate of bank loans drawn down at 31 March 2025 was
3.72% (31 December 2024: 3.90%).

Loans  raised but  not drawn  down at  31 March 2025 totalled  EUR195m, the figure
consisting of investment loans of EUR165m and revolving credit facilities of EUR30m.


Condensed consolidated interim income statement

  EUR thousand                                               Q1 2025    Q1 2024

  Revenue                                                   62,447     56,192

  Renewable energy support and other operating income        4,449     12,729

  Raw materials, consumables and services used            (28,226)   (20,674)

  Payroll expenses                                         (2,333)    (2,225)

  Depreciation, amortisation and impairment               (10,021)    (9,342)

  Other operating expenses                                 (5,331)    (3,595)

  OPERATING PROFIT                                          20,985     33,085

  Finance income                                               536        570

  Finance costs                                              (530)      (306)

  Net finance income                                             6        264

  Profit (loss) from associates under the equity method         22       (10)

  PROFIT BEFORE TAX                                         21,013     33,339

  Income tax income                                            657        107

  PROFIT FOR THE PERIOD                                     21,670     33,446


Condensed consolidated interim statement of financial position

  EUR thousand                           31 March 2025   31 December 2024

  ASSETS

  Non-current assets

  Property, plant and equipment            1,422,653          1,394,343

  Intangible assets                           59,696             59,727

  Right-of-use assets                          8,522              8,525

  Prepayments for non-current assets          37,493             37,536

  Deferred tax assets                          1,774              1,211

  Investments in associates                      570                548

  Derivative financial instruments             3,372              3,400

  Non-current receivables                      1,330              1,330

  Total non-current assets                 1,535,409          1,506,620



  Current assets

  Inventories                                  1,827              2,011

  Trade receivables                            6,934             10,151

  Other receivables                           10,999             13,291

  Prepayments                                  8,862              7,814

  Derivative financial instruments             2,216              3,274

  Cash and cash equivalents                   35,481             44,023

  Total current assets                        66,319             80,564

  Total assets                             1,601,728          1,587,184


 EUR thousand                                      31 March 2025 31 December 2024

 EQUITY

 Equity and reserves attributable to
 shareholders of the parent

 Share capital                                         264,276          264,276

 Share premium                                          60,351           60,351

 Statutory capital reserve                               8,291            8,291

 Other reserves                                        164,349          163,674

 Foreign currency translation reserve                      392              182

 Retained earnings                                     285,172          263,502

 Total equity                                          782,831          760,276

 LIABILITIES

 Non-current liabilities

 Borrowings                                            670,872          669,313

 Government grants                                       2,761            2,809

 Contract liabilities                                    6,345            6,345

 Deferred tax liabilities                               12,412           12,484

 Other non-current liabilities                           9,042            8,059

 Provisions                                                193              194

 Total non-current liabilities                         701,626          699,204

 Current liabilities

 Borrowings                                             63,137           65,160

 Trade payables                                         38,021           36,926

 Other payables                                         11,653           19,450

 Provisions                                                  2                8

 Contract liabilities                                    4,459            6,161

 Total current liabilities                             117,272          127,704

 Total liabilities                                     818,897          826,908

 Total equity and liabilities                        1,601,728        1,587,184



Further information:
Sven Kunsing
Head of Finance Communications
[email protected]
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