Harju Elekter Group financial results, 1-6/2025

The  second quarter and first half of 2025 were successful for the Harju Elekter
in  terms of  results. Although  we have  seen a  decline in revenue compared to
previous  periods,  we  have  continued  to  improve profitability - a long-term
strategic goal of the Group.

The  Estonian production unit  delivered the strongest  performance in the first
half-year,  supported  by  continued  high  demand  for substation solutions for
distribution networks as well as for more complex E-house type solutions used in
data  centres.  A  notable  result  was  also achieved by the Finnish subsidiary
Telesilta  OY, which  specializes in  the design  and installation of electrical
solutions for the shipbuilding industry.

While  the results of the Lithuanian, Finnish, and Swedish production units were
more  modest,  the  growth  in  order  books  in these units indicates increased
customer  interest and readiness to launch new projects - a development expected
to have a positive impact in the second half of the year and into 2026. Although
interest  in industrial automation and  energy efficiency solutions has remained
stable  or grown,  the industrial  sector as  a whole  remains under  pressure -
primarily  due to high input  prices and weak export  performance, both of which
continue  to affect  our key  target markets  where investment activity has been
cautious.

Overall, we expect strong financial results for the full year 2025. This outlook
is  supported by  declining interest  rates, which  have improved the investment
climate and contributed to a more active economic environment.

In  April, AS Harju Elekter Group's Finnish subsidiary Harju Elekter OY exited a
financial  investment  by  divesting  a  9.15% stake  in  IGL Technologies OY, a
leading Finnish developer and operator of parking and e-mobility solutions. This
move  aligns with the  Group's strategy to  focus on core  operations and direct
more  resources  toward  product  development  and innovation - particularly the
development  of  next-generation  chargers  that  meet  the  growing  demand for
sustainable and smart energy solutions.

Revenue and financial results

The  Group's revenue decreased  by 19% compared to  the same period  last year -
both  in  quarterly  and  half-year  comparisons.  The revenue for the reporting
quarter  was 46.1 (Q2 2024: 56.8) million euros, and total revenue for the first
half  of the year was 83.5 (6M  2024: 103.6) million euros. Although the decline
was  noticeable compared to the record sales  volumes of the past two years, the
revenue  remained at a  good level considering  seasonality and is comparable to
the more stable in earlier years.

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 EUR'000                                Q2     Q2    +/-     6M      6M    +/-

                                      2025   2024          2025    2024
------------------------------------------------------------------------------
 Revenue                            46,071 56,801 -18.9% 83,497 103,577 -19.4%

 Gross profit                        7,436  8,172  -9.0% 13,103  13,008   0.7%

 EBITDA                              4,658  5,450 -14.5%  8,524   7,389  15.3%

 Operating profit (EBIT)             3,585  4,450 -19.4%  6,380   5,425  17.6%

 Profit for the period               2,628  3,467 -24.2%  5,263   3,827  37.5%

 Earnings per share (EPS) (euros)     0.14   0.19 -26.3%   0.28    0.21  33.3%
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In  the second quarter, the Group continued to adjust its cost structure in line
with  changes in order  volumes and market  conditions. Total operating expenses
decreased  by 18.8% compared to the same  period in the previous year, amounting
to 42.4 (Q2 2024: 52.2) million euros. A similar reduction continued in the six-
month   comparison,  where  total  expenses  fell  by  20.3%, reaching  78.0 (6M
2024: 97.8) million euros.

Distribution  and administrative expenses increased  slightly in both the second
quarter  and the  first half-year  - each  by 0.1 million  euros on  a quarterly
basis, reaching 2.4 and 1.4 million euros respectively, and by 0.2 million euros
over six months, totaling 2.7 and 4.9 million euros. This increase was necessary
to  support revenue stability, strengthen customer relationships, and secure new
contracts.  Labour costs decreased  by 0.5 million euros  in the second quarter,
amounting  to  10.1 million  euros.  Over  the  six-month  period,  labour costs
declined  by  1.0 million  euros  to  19.6 million  euros. The savings primarily
resulted  from a reduced headcount in Finland and Lithuania. Despite the nominal
decrease,  the  share  of  labour  costs  in revenue increased by 3.4 percentage
points to 22.0% in the quarter, as the decline in revenue exceeded the reduction
in labour costs.

In  the  second  quarter,  gross  profit decreased to 7.4 (Q2 2024: 8.2) million
euros,  but the gross margin improved to 16.1% (Q2 2024: 14.4%). The improvement
in  the margin  was supported  by more  efficient cost control. Operating profit
(EBIT)  for the quarter was 3.6 (Q2  2024: 4.4) million euros, and the operating
margin  remained at the  same level as  in the same  period last year - 7.8% (Q2
2024: 7.8%). Net profit was 2.6 (Q2 2024: 3.5) million euros, being close to the
result  of the first quarter. Despite the decline  in sales in the first half of
the year, gross profit remained stable at 13.1 (6M 2024: 13.0) million euros and
the  margin improved to 15.7% (6M 2024: 12.6%). Operating profit grew to 6.4 (6M
2024: 5.4) million   euros  and  the  operating  margin  increased  to  7.6% (6M
2024: 5.2%). In   addition   to  improved  cost-efficiency,  favorable  currency
exchange movements in the first quarter contributed significantly to the result.
Net profit for the six-month period was 5.3 (6M 2024: 3.8) million euros.

Core business and markets

The  Group's revenue for the  second quarter and first  half of 2025 reflected a
continued  downward trend in the Scandinavian  core markets compared to the same
period in the previous year. The four largest target markets - Estonia, Finland,
Sweden,  and Norway  - accounted  for a  total of  80% of the  Group's quarterly
revenue. Of these, revenue increased in Norway and moderately also in Estonia.

In  Estonia, revenue reached  7.0 (Q2 2024: 6.9) million euros  in the reporting
quarter,  marking the highest second-quarter result  on the home market to date.
Revenue  for the first half of the year amounted to 11.8 (6M 2024: 11.4) million
euros.  The growth was  primarily supported by  the volume of compact substation
orders from electricity distribution network customers, as well as stable rental
income from the real estate segment.

Finland remained the largest market in the quarter; however, it also experienced
the  most significant decline - quarterly revenue decreased by 32.9%, and in the
half-year view, by 28.9%. Revenue amounted to 13.8 (Q2 2024: 20.6) million euros
in  the quarter  and 26.7 (6M  2024: 37.5) million euros  for the half-year. The
main  reasons for the decline were the lower sales volume of compact substations
and the reduction in contractual manufacturing volumes.

Revenue  in  the  Swedish  market  also  declined  -  by  40.0% in the quarterly
comparison  and  by  34.9% in  the  half-year  view. Revenue amounted to 5.2 (Q2
2024: 8.7) million  euros in the quarter  and 10.2 (6M 2024: 15.6) million euros
in  the six-month period. The  decline was a result  of a strategic shift in the
business  model - the  offering of turnkey  (EPC) projects was discontinued, and
the focus shifted to standardized factory-made products. This led to a temporary
reduction in volume but helped reduce business risks.

Norway  stood out among the Scandinavian markets with positive growth: quarterly
revenue  increased by  33%, reaching 10.6 (Q2  2024: 8.0) million euros. For the
first  half  of  the  year,  revenue  was  17.5 (6M  2024: 17.3) million  euros,
remaining  essentially on the same level as the previous year. The difference in
the  quarterly comparison  was mainly  due to  the fact  that part of the orders
signed  in 2024 were realized in the second quarter of 2025, resulting in a more
modest revenue figure in the first quarter.

Investments

The  Group invested a  total of 1.9 (6M  2024: 1.5) million euros in non-current
assets  during the reporting period,  including 0.2 (6M 2024: 0.7) million euros
in  investment properties, 0.8 (6M 2024: 0.4) million  euros in property, plant,
and  equipment, and 0.9 (6M  2024: 0.4) million euros in  intangible assets. The
investments  were aimed at acquiring production technology assets and developing
production  and process  management systems.  Investments also  included product
development activities focusing on the creation of new and improved products.

As  of  the  reporting  date,  the  value  of  the  Group's  long-term financial
investments  was 27.2 (31.12.24: 27.7) million euros. Proceeds from the disposal
of  the 9.15% stake in IGL-Technologies Oy  amounted to 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 4.81 euros.

 CONSOLIDATED
 STATEMENT OF
 FINANCIAL
 POSITION

 Unaudited
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 EUR '000                  30.06.2025          31.12.2024          30.06.2024
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 ASSETS

 Current assets

 Cash and cash
 equivalents             2,925               3,773               1,632

 Trade and other
 receivables                   42,582              29,606              48,655

 Prepayments                    2,076               2,096               1,173

 Inventories                   25,124              19,845              28,745

 Total current
 assets                        72,707              55,320              80,205
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 Non-current
 assets

 Deferred income
 tax assets                       526                 687                 722

 Non-current
 financial
 investments                   27,221              27,717              27,715

 Investment
 properties                    28,927              29,432              28,901

 Property, plant,
 and equipment                 32,238              32,420              33,275

 Intangible assets              8,864               8,121               7,576

 Total non-current
 assets                        97,776              98,377              98,189
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 TOTAL ASSETS                 170,483             153,697             178,394
------------------------------------------------------------------------------
 LIABILITIES AND
 EQUITY

 Liabilities

 Borrowings                     9,625               9,885              17,481

 Prepayments from
 customers                     16,872              11,600              13,495

 Trade and other
 payables                      26,232              17,426              27,761

 Tax liabilities                3,502               3,260               4,598

 Current
 provisions                       671                 270                 185

 Total current
 liabilities                   56,902              42,441              63,520
------------------------------------------------------------------------------
 Borrowings                    19,939              20,184              23,207

 Other non-current
 liabilities                       17                  39                  54

 Total non-current
 liabilities                   19,956              20,223              23,261
------------------------------------------------------------------------------
 TOTAL LIABILITIES             76,858              62,664              86,781
------------------------------------------------------------------------------
 Equity

 Share capital                 11,655              11,655              11,655

 Share premium                  3,306               3,306               3,306

 Reserves                      23,035              23,135              23,063

 Retained earnings             55,629              52,937              53,589

 Total equity
 attributable to
 the owners of the
 parent company                93,625              91,033              91,613
------------------------------------------------------------------------------
 TOTAL LIABILITIES
 AND EQUITY                   170,483             153,697             178,394
------------------------------------------------------------------------------


 CONSOLIDATED STATEMENT OF PROFIT AND
 LOSS

 Unaudited


----------------------------------------------------------------------------
 EUR '000                                        Q2      Q2      6M      6M

                                               2025    2024    2025    2024
----------------------------------------------------------------------------
 Revenue                                     46,071  56,801  83,497 103,577

 Cost of sales                              -38,635 -48,629 -70,394 -90,569

 Gross profit                                 7,436   8,172  13,103  13,008

 Distribution costs                          -1,395  -1,328  -2,681  -2,524

 Administrative expenses                     -2,366  -2,227  -4,945  -4,744

 Other income                                     7      75   1,030      94

 Other expenses                                 -97    -242    -127    -409

 Operating profit                             3,585   4,450   6,380   5,425

 Finance income                                 267      11     900     104

 Finance costs                               -1,067    -540  -1,352  -1,131

 Profit before tax                            2,785   3,921   5,928   4,398

 Income tax                                    -157    -454    -665    -571

 Profit for the period                        2,628   3,467   5,263   3,827
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 Earnings per share

     Basic earnings per share (euros)          0.14    0.19    0.28    0.21

     Diluted earnings per share (euros)        0.14    0.19    0.28    0.21
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 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

 Unaudited


------------------------------------------------------------------------------
 EUR '000                                                Q2    Q2    6M    6M

                                                       2025  2024  2025  2024
------------------------------------------------------------------------------
 Profit/loss (-) for the period                       2,628 3,467 5,263 3,827
                                                     -------------------------
 Other comprehensive income (loss)

 Items that may be reclassified to profit or loss

     Impact of exchange rate changes of a foreign
 subsidiaries                                           300   -46  -288    60

 Items that will not be reclassified to profit or
 loss

     Gain on sales of financial assets                  385   185   204   185

     Net gain on revaluation of financial assets         -1  -141   175   -72

 Total comprehensive income for the period              684    -2    91   173

 Other comprehensive income                           3,312 3,465 5,354 4,000
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Priit Treial
CFO and Member of the Management Board

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