2025 6 months and II quarter consolidated unaudited interim report

COMMENTARY FROM MANAGEMENT

Merko  Ehitus generated revenue of EUR 83 million in the second quarter of 2025
and EUR 168 million in the first half of the year. Net profit for Q2 amounted to
EUR  11.2 million,  while  net  profit  for  the  six-month period was EUR 21.7
million. The share of real estate development in revenue and profit increased in
the  second  quarter.  Merko  launched  the  construction  and  sale  of 723 new
apartments  in the first  half of the  year, most of  them in Vilnius, where the
real estate market remains active.

According  to the management of Merko Ehitus, the second quarter results were in
line  with expectations with  no significant market  changes during the quarter.
Supported  by a more  active real estate  market, Merko performance  in the real
estate development business has improved, accounting for nearly 30% of our half-
year  sales revenue  and with  the number  of apartments  handed over  to buyers
increasing by almost 85%. In terms of positivity, the Vilnius real estate market
continues to outperform Tallinn and Riga significantly. The Estonian real estate
market  has activated in the second quarter, but time will tell whether this was
due  to consumers trying  to avoid price  increases related to  the upcoming VAT
hike or it signals a real improvement in consumer confidence.

The  volumes in the construction market  remain low-side and competition is very
tight  across  all  Merko  home  markets. Group construction contracts portfolio
increased  by EUR  223 million euros  in the  first half  of the  year, which is
remarkable considering market situation. According to the management, the public
sector  with its infrastructure  and defence-related projects,  as well as large
energy  companies, continue  to be  the biggest  construction services buyers in
Estonia, Latvia, and Lithuania in the upcoming few years.

The  largest construction contracts  signed in Q2  were the Ülemiste terminal in
Tallinn  (worth EUR 84.8 million) and the  Rail Baltica mainline section between
Tallinn and Pärnu (expected to be worth approximately EUR 75 million to Merko as
part of the consortium). At the end of Q2, the balance of secured order-book for
external clients stood at EUR 444 million.

During  the  first  half  of  2025, Merko  handed  over  222 apartments  and two
commercial  units to buyers in Estonia, Latvia,  and Lithuania. In the first six
months,  Merko launched the construction and  sale of 723 new apartments and 21
commercial  premises, including total  530 apartments and 15 commercial premises
in  the new Shnipishki? Urban  project and the next  stage of the Vilnel?s Skverai
development  in Vilnius.  As of  the end  of Q2,  Merko's balance sheet included
1,134 apartments,  of  which  17% were  covered  by pre-sale agreements. Merko's
largest  ongoing  development  projects  included  Uus-Veerenni, Noblessner, and
Lahekalda  in  Tallinn;  Õielehe  in  Jüri  township;  and  Erminurme  in Tartu;
Lucavsala,  Arena  Garden  Towers,  Viesturd?rzs,  Mezhpils?ta, and Magnolijas in
Riga; and Vilnel?s Skverai and Shnipishki? Urban in Vilnius.

The  largest projects  underway in  Q2 of  2025 in Estonia  were the Hyatt hotel
building,  Tallinna Hobby Center Kullo, and  the City Plaza 2 office building in
Tallinn,  as well as  the national defence  building in Tartu,  the Rail Baltica
Ülemiste  passenger terminal and  fourth stage of  the Rail Baltica mainline. In
Lithuania,  the  largest  ones  were  wind  farm  infrastructure projects in the
Pag?giai,  Telshiai and Pasvalys  regions and various  national defence buildings
and  infrastructures. In Latvia, a solar energy park in V?rme Municipality and a
student hotel in Riga were under construction.

OVERVIEW OF THE II QUARTER AND 6 MONTHS RESULTS

PROFITABILITY
2025 6 months'  pre-tax profit  was EUR  23.5 million and  Q2 2025 was EUR 11.9
million  (6M  2024: EUR  18.3 million  and  Q2 2024 was EUR 13.1 million), which
brought the pre-tax profit margin to 14.0% (6M 2024: 9.0%).
Net  profit attributable to shareholders  for 6 months 2025 was EUR 21.7 million
(6M   2024: EUR  17.5 million)  and  for  Q2  2025 net  profit  attributable  to
shareholders  was  EUR  11.2 million  (Q2  2024: EUR 13.1 million). 6 months net
profit margin was 12.9% (6M 2024: 8.6%).

REVENUE
Q2  2025 revenue was EUR 82.6 million (Q2 2024: EUR 122.4 million) and 6 months'
revenue  was EUR  167.9 million (6M  2024: EUR 203.6 million). 6 months' revenue
decreased  by  17.5% compared  to  same  period  last year. The share of revenue
earned outside Estonia in 6 months 2025 was 43.8% (6M 2024: 57.9%).

SECURED ORDER BOOK
As  of 30 June  2025, the group's  secured order  book was EUR 443.8 million (30
June   2024: EUR   437.5 million).  In  6 months  2025, group  companies  signed
contracts in the amount of EUR 223.1 million (6M 2024: EUR 139.5 million). In Q2
2025, new contracts were signed in the amount of EUR 172.6 million (Q2 2024: EUR
129.0 million).

REAL ESTATE DEVELOPMENT
In  6 months 2025, the group sold a  total of 222 apartments; in 6 months 2024,
the  group sold 120 apartments.  The group earned  a revenue of EUR 44.9 million
from  sale of own developed apartments  in 6 months 2025 and EUR 21.3 million in
6 months  2024. In Q2 of  2025 a total of  101 apartments were sold, compared to
61 apartments  in Q2 2024, and earned a revenue of EUR 20.2 million from sale of
own developed apartments (Q2 2024: EUR 10.6 million).

CASH POSITION
At  the end of the reporting period, the  group had EUR 25.9 million in cash and
cash  equivalents,  and  equity  of  EUR  242.3 million (60.1% of total assets).
Comparable  figures  as  of  30 June  2024 were  EUR 44.2 million and EUR 206.5
million  (49.4% of total assets), respectively.  As of 30 June 2025, the group's
net debt was negative EUR 1.1 million (30 June 2024: negative EUR 10.9 million).

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
unaudited
in thousand euros

                               2025      2024        2025        2024      2024
                           6 months  6 months  II quarter  II quarter 12 months

 Revenue                    167,882   203,568      82,646     122,383   539,049

 Cost of goods sold       (138,811) (179,859)    (68,488)   (107,558) (443,162)

 Gross profit                29,071    23,709      14,158      14,825    95,887



 Marketing expenses         (2,701)   (2,293)     (1,426)     (1,225)   (5,030)

 General and
 administrative expenses    (8,747)   (8,630)     (4,472)     (4,488)  (21,908)

 Other operating income       1,083     4,393         522       3,069     5,724

 Other operating expenses      (96)   (2,466)        (55)     (1,513)   (2,190)

 Operating profit            18,610    14,713       8,727      10,668    72,483



 Finance income/costs         4,901     3,595       3,184       2,438     3,931

 incl. finance
 income/costs from
 investments in
 subsidiaries                     -         -           -           -   (5,087)

 finance income/costs
 from joint ventures          4,844     3,655       3,343       2,087     9,951

 interest expense             (395)   (1,116)       (185)       (461)   (1,823)

 foreign exchange gain
 (loss)                        (14)      (56)       (129)         134     (948)

 other financial income
 (expenses)                     466     1,112         155         678     1,838

 Profit before tax           23,511    18,308      11,911      13,106    76,414



 Corporate income tax
 expense                    (1,835)     (863)       (695)        (45)  (11,820)



 Net profit for financial
 year                        21,676    17,445      11,216      13,061    64,594

 incl. net profit
 attributable to equity
 holders of the parent       21,676    17,479      11,216      13,052    64,668

 net profit attributable
 to non-controlling
 interest                         -      (34)           -           9      (74)



 Other comprehensive
 income, which can
 subsequently be
 classified in the income
 statement

 Currency translation
 differences of foreign
 entities                         7        24          66        (82)       105

 Comprehensive income for
 the period                  21,683    17,469      11,282      12,979    64,699

 incl. net profit
 attributable to equity
 holders of the parent       21,683    17,501      11,282      12,975    64,764

 net profit attributable
 to non-controlling
 interest                         -      (32)           -           4      (65)

 Earnings per share for
 profit attributable to
 equity holders of the
 parent (basic and
 diluted, in EUR)              1.22      0.99        0.63        0.74      3.65

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
unaudited
in thousand euros

                                               30.06.2025 30.06.2024 31.12.2024

 ASSETS

 Current assets

 Cash and cash equivalents                         25,862     44,180     91,879

 Short-term deposits                               23,000          -     10,000

 Trade and other receivables                       75,989     94,401     51,419

 Prepaid corporate income tax                         934        310        270

 Inventories                                      196,552    200,768    196,521

                                                  322,337    339,659    350,089

 Non-current assets

 Investments in joint ventures                     26,415     22,570     21,571

 Other shares and securities                           80         80         80

 Other long-term loans and receivables             18,645     20,057     40,196

 Deferred income tax assets                         4,789      6,077      5,056

 Investment property                               12,475     12,674     12,606

 Property, plant and equipment                     18,171     16,648     17,147

 Intangible assets                                    593        488        350

                                                   81,168     78,594     97,006



 TOTAL ASSETS                                     403,505    418,253    447,095



 LIABILITIES

 Current liabilities

 Borrowings                                         9,712      5,840     21,303

 Payables and prepayments                         112,484    153,595    129,786

 Income tax liability                                 112      5,971      7,101

 Short-term provisions                              9,165     12,301      7,678

                                                  131,473    177,707    165,868

 Non-current liabilities

 Long-term borrowings                              15,018     27,426     12,102

 Deferred income tax liability                      6,623      1,626      6,148

 Other long-term payables                           8,080      5,135      8,719

                                                   29,721     34,187     26,969



 TOTAL LIABILITIES                                161,194    211,894    192,837



 EQUITY

 Non-controlling interests                              -      (187)          -

 Equity attributable to equity holders of the
 parent

 Share capital                                      7,929      7,929      7,929

 Statutory reserve capital                            793        793        793

 Currency translation differences                    (34)      (816)       (41)

 Retained earnings                                233,623    198,640    245,577

                                                  242,311    206,546    254,258

 TOTAL EQUITY                                     242,311    206,359    254,258



 TOTAL LIABILITIES AND EQUITY                     403,505    418,253    447,095

Interim  report is attached to the announcement  and is also published on NASDAQ
Tallinn and Merko's web page (group.merko.ee (https://group.merko.ee/en/)).

Urmas Somelar
Head of Finance
AS Merko Ehitus
+372 650 1250
[email protected] (mailto:[email protected])

AS Merko Ehitus (group.merko.ee (https://group.merko.ee/en/)) group companies
construct buildings and infrastructure and develop real estate. We create a
better living environment and build the future. We operate in Estonia, Latvia
and Lithuania. As at the end of 2024, the group employed 605 people, and the
group's revenue for 2024 was EUR 539 million.