Harju Elekter Group financial results, 1-9/2025

Harju  Elekter Group's third  quarter result was  strong, as is  typical for the
peak  season. We can be  very satisfied with the  record operating profit, which
exceeded  the 10 million euros for the  first time. The Estonian production unit
achieved  strong results, but the Group's  other subsidiaries are also moving in
the  right  direction,  considering  the  current  difficult economic situation.
Operating  profitability has shown strong improvement - we have reached 8.7% for
the quarter and 8.0% for the nine-month period. These results reflect the impact
of  changes  made  in  recent  years  to  the Group's strategy and structure and
confirm that we are moving step by step towards our set goals. At the same time,
there  is still a considerable  way to go before  the first important goal, 10%
profitability,  is  achieved,  which  requires  continued  focus  and purposeful
action.

To  improve profitability, we  will continue to  implement the activities agreed
upon  in the strategy in the coming  years. This provides for investments in the
expansion  of  the  Group's  factories  and  machine  park,  as  well as seeking
opportunities  to  increase  production  capacity  outside  of existing business
units.  As a first step in this direction, we have decided to begin construction
of  the long-planned expansion of the Keila plant. The plant is set to expand by
4,000 m2,  with completion scheduled for  October 2026. The return on investment
is  based on the growing trend in  energy consumption, which is primarily due to
the boom in the construction of network and data centres. Although Harju Elekter
Group's  last quarter and the beginning of  the new year have traditionally been
modest  in  terms  of  results,  the  record  profits achieved in the first nine
months,  and  the  accumulated  reserves  allow  us  to face the low season with
confidence and continue with our planned activities.

Revenue and financial results

The  Group's revenue for the reporting quarter amounted to 43.0 (Q3 2024: 41.2)
million  euros, which  is 4.5% more  than in  the same  period last  year. Total
revenue  for  the  nine-month  period  was 126.5 (9M 2024: 144.7) million euros,
representing  a 12.6% decrease compared  to the previous  year. Although revenue
did not reach the record levels of the past two years, the result was stable and
comparable to the Group's traditionally successful operating years.

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 EUR'000                            Q3      Q3    +/-       9M       9M     +/-

                                  2025    2024            2025     2024
-------------------------------------------------------------------------------
 Revenue                       43,034  41,172   4.5%  126,531  144,749  -12.6%

 Gross profit                   7,461   6,113  22.1%   20,564   19,121    7.5%

 EBITDA                         4,840   3,694  31.0%   13,364   11,083   20.6%

 Operating profit (EBIT)        3,759   2,710  38.7%   10,139    8,135   24.6%

 Profit for the period          2,898   1,651  75.5%    8,161    5,478   49.0%

 Earnings per share (EPS)
 (euros)                         0.16    0.09  77.8%     0.44     0.30   46.7%
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The Group's operating expenses amounted to 39.4 (Q3 2024: 38.5) million euros in
the third quarter and 117.4 (9M 2024: 136.4) million euros over the nine-month
period. The majority of operating expenses consisted of the cost of sales, which
slightly increased in the reporting quarter compared to the previous year,
totaling 35.6 (Q3 2024: 35.1) million euros. Over the nine-month period, the
cost of sales decreased by 15.7%, amounting to 106.0 (9M 2024: 125.6) million
euros. The significant reduction in costs was mainly driven by lower order
volumes, optimization of production processes, and more efficient supply chain
management.

Distribution  expenses  increased  in  both  comparison periods - by 0.6 million
euros  in  the  quarter  and  by  0.8 million  euros over the nine-month period,
totaling  1.7 and 3.4 million euros, respectively.  The increase in expenses was
due   to   strategic   investments   aimed  at  maintaining  revenue  stability,
strengthening  customer relationships, and securing  new contracts. In contrast,
administrative  expenses decreased  to 2.1 (Q3  2024: 2.4) million euros  in the
reporting  quarter and to  7.0 (9M 2024: 7.1) million euros  over the nine-month
period. Labour  costs increased by  3.9% in the third  quarter, reaching 8.5 (Q3
2024: 8.2) million  euros.  However,  over  the  nine-month period, labour costs
decreased by 2.3%, totaling 28.1 (9M 2024: 28.8) million euros.

Although  revenue was lower than  in the second quarter,  the gross profit level
was  maintained - 7.5 (Q3 2024: 6.1) million euros. The gross margin improved to
17.3% (Q3  2024: 14.8%), supported  by  targeted  cost  management  and  expense
monitoring.  Operating  profit  (EBIT)  for  the quarter was 3.8 (Q3 2024: 2.7)
million  euros, resulting in an improvement  in the operating margin to 8.7% (Q3
2024: 6.6%). Net  profit for  the quarter  was 2.9 (Q3 2024: 1.7) million euros.
Earnings  per  share  increased  to  0.16 (Q3  2024: 0.09) euros.  Gross  profit
increased  to  20.6 (9M  2024: 19.1) million  euros  and  the margin improved to
16.3% (9M  2024: 13.2%), supported  by  a  strategic  focus  on  quality,  cost-
efficiency,   and  stable  profitability.  Operating  profit  grew  to  10.1 (9M
2024: 8.1) million   euros   and  the  operating  margin  improved  to  8.0% (9M
2024: 5.6%). In  addition  to  overall  cost-efficiency  improvements, favorable
currency  exchange movements in  the first quarter  contributed significantly to
the  result. Net profit for the nine-month period was 8.2 (9M 2024: 5.5) million
euros and earnings per share were 0.44 (9M 2024: 0.30) euros.

Core business and markets

The  four  largest  target  markets  -  Estonia,  Finland,  Sweden, and Norway -
accounted  for a total of 86.8% of the  Group's quarterly revenue, which is 2.5
percentage  points more than a year earlier. Revenue growth was primarily driven
by  the  Estonian  and  Norwegian  markets,  while revenue in Finland and Sweden
declined compared to the same period last year.

The  Estonian market showed  strong growth both  in the quarterly and nine-month
comparisons.  Revenue in the  reporting quarter amounted  to 8.7 (Q3 2024: 6.4)
million  euros, marking  one of  the highest  quarterly results  in the domestic
market.  Revenue for the nine-month  period reached 20.6 (9M 2024: 17.8) million
euros.  The growth was mainly supported by increased delivery volumes of compact
substations  to  electricity  distribution  network  customers and stable rental
income from the real estate segment.

Finland  remained the Group's largest market  in the reporting quarter, although
revenue  declined significantly. Quarterly revenue decreased by 18.8%, amounting
to  13.7 (Q3 2024: 16.9) million euros, and by 25.8% over the nine-month period,
totaling 40.4 (9M 2024: 54.5) million euros. The decline was mainly due to lower
sales  volumes  of  compact  substations  and  reduced contractual manufacturing
volumes.

In  the Swedish  market, the  decline in  revenue continued,  primarily due to a
strategic  shift in the business model -  the offering of turnkey (EPC) projects
was  discontinued, and the  focus shifted to  standardized factory-made products
with  a lower  risk profile.  Revenue in  the quarterly  comparison decreased by
26.2% and  by 32.6% over the nine-month period, amounting to 4.2 (Q3 2024: 5.7)
and  14.4 (9M  2024: 21.3) million  euros,  respectively. Although sales volumes
declined,  the changes are  aimed at improving  long-term profitability and risk
management.

The  Norwegian  market  stood  out  with  strong  growth, being a clear positive
exception  among the  Scandinavian core  markets. As  a result of the successful
performance  of  the  Group's  Lithuanian  subsidiary,  revenue in the reporting
quarter  increased by 85.7%, reaching 10.7 (Q3  2024: 5.8) million euros, and by
22.2% over  the nine-month period,  totaling 28.2 (9M 2024: 23.1) million euros.
Sales were primarily directed to the marine and shipping sectors.

In  the German market,  revenue decreased by  89.3% in the quarterly comparison,
amounting  to 0.6 (Q3 2024: 5.4) million euros, due to the completion of a large
project-based  order in the substation product group. However, in the nine-month
view,  revenue  was  4.4% higher  than  in  the previous year, totaling 11.8 (9M
2024: 11.3) million  euros. In contrast, the  Netherlands market saw significant
growth  -  revenue  increased  more  than  tenfold  in the quarterly comparison,
reaching  3.3 (Q3 2024: 0.3) and 6.7 (9M 2024: 2.8) million euros over the nine-
month period.

Investments

The  Group invested a  total of 2.9 (9M  2024: 2.8) million euros in non-current
assets  during the reporting period,  including 0.3 (9M 2024: 1.4) million euros
in  investment properties, 1.2 (9M 2024: 0.7) million  euros in property, plant,
and  equipment, and 1.4 (9M 2024: 0.47) million  euros in intangible assets. The
investments  included the acquisition of production technology equipment and the
development  of production  and process  management systems,  aimed at improving
efficiency and quality. Investments also covered product development activities,
focusing  on the creation of new and improved products. In addition, part of the
investments was directed towards the renovation of existing buildings.

As  of  the  reporting  date,  the  value  of  the  Group's  long-term financial
investments  amounted to 27.2 (31.12.24: 27.7) million  euros. Proceeds from the
disposal  of the 9.15% stake in IGL-Technologies Oy totaled 0.9 million euros in
the  reporting quarter, with a realized gain  of 0.4 million euros. The gain was
recognized through other comprehensive income.

Share

The  company's share price on  the last trading day  of the reporting quarter on
the Nasdaq Tallinn Stock Exchange closed at 4.60 euros.

 CONSOLIDATED STATEMENT OF FINANCIAL
 POSITION

 Unaudited
------------------------------------------------------------------------------
 EUR '000                                    30.09.2025 31.12.2024 30.09.2024
------------------------------------------------------------------------------
 ASSETS

 Current assets

 Cash and cash equivalents                       2,698      3,773      1,967

 Trade and other receivables                    45,350     29,606     39,555

 Prepayments                                     1,846      2,096        905

 Inventories                                    26,689     19,845     22,743

 Total current assets                           76,583     55,320     65,170
------------------------------------------------------------------------------
 Non-current assets

 Deferred income tax assets                        529        687        724

 Non-current financial investments              27,234     27,717     27,723

 Investment properties                          28,564     29,432     29,357

 Property, plant, and equipment                 32,102     32,420     32,685

 Intangible assets                               9,342      8,121      7,834

 Total non-current assets                       97,771     98,377     98,323
------------------------------------------------------------------------------
 TOTAL ASSETS                                  174,354     153,697    163,493
------------------------------------------------------------------------------
 LIABILITIES AND EQUITY

 Liabilities

 Borrowings                                     12,857      9,885      9,738

 Prepayments from customers                     13,739     11,600     11,289

 Trade and other payables                       26,192     17,426     21,149

 Tax liabilities                                 4,573      3,260      4,496

 Current provisions                                464        270        274

 Total current liabilities                      57,824     42,441     46,946
------------------------------------------------------------------------------
 Borrowings                                     19,939     20,184     23,282

 Other non-current liabilities                      17         39         32

 Total non-current liabilities                  19,956     20,223     23,314
------------------------------------------------------------------------------
 TOTAL LIABILITIES                               77,780    62,664     70,260
------------------------------------------------------------------------------
 Equity

 Share capital                                  11,672     11,655     11,655

 Share premium                                   3,410      3,306      3,306

 Reserves                                       22,965     23,135     23,032

 Retained earnings                              58,527     52,937     55,240

 Total equity attributable to the owners of
 the parent company                             96,574     91,033     93,233
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 TOTAL LIABILITIES AND EQUITY                   174,354    153,697   163,493
------------------------------------------------------------------------------


 CONSOLIDATED STATEMENT OF PROFIT
 AND LOSS

 Unaudited


----------------------------------------------------------------------------
 EUR '000                                   Q3       Q3        9M        9M

                                          2025     2024      2025      2024
----------------------------------------------------------------------------
 Revenue                               43,034   41,172   126,531   144,749

 Cost of sales                        -35,573  -35,059  -105,967  -125,628

 Gross profit                           7,461    6,113    20,564    19,121

 Distribution costs                    -1,748   -1,118    -4,429    -3,642

 Administrative expenses               -2,062   -2,352    -7,007    -7,096

 Other income                             145       93     1,175       188

 Other expenses                           -37      -26      -164      -436

 Operating profit                       3,759    2,710    10,139     8,135

 Finance income                           226        6     1,125       110

 Finance costs                           -392     -691    -1,743    -1,823

 Profit before tax                      3,593    2,025     9,521     6,422

 Income tax                              -695     -374    -1,360      -944

 Profit for the period                  2,898    1,651     8,161     5,478
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 Earnings per share

 Basic earnings per share (euros)        0.16     0.09      0.44      0.30

 Diluted earnings per share (euros)      0.16     0.09      0.44      0.30
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 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

 Unaudited


----------------------------------------------------------------------------
 EUR '000                                           Q3     Q3     9M     9M

                                                  2025   2024   2025   2024
----------------------------------------------------------------------------
 Profit for the period                          2,898  1,651  8,161  5,478
                                               -----------------------------
 Other comprehensive income

 Items that may be reclassified to profit or
 loss

     Impact of exchange rate changes of a
 foreign subsidiaries                              -9    -50   -376     11

 Items that will not be reclassified to profit
 or loss

 Gain on sales of financial assets                  0      0    385    185

     Net gain on revaluation of financial
 assets                                            14      6      8    -66

 Total comprehensive income (- loss) for the
 period                                             5    -44     17    130

 Other comprehensive income                     2,903  1,607  8,178  5,608
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Priit Treial
CFO and Member of the Management Board

[email protected] (mailto:[email protected])
+372 674 7400