Tallinna Vesi's second-quarter sales reached €19.4 million

AS Tallinna Vesi's sales in the second quarter were EUR19.4 million, the increase
was mainly driven by the sales of construction services.

Compared  to the second quarter of 2024, revenue was up 23.4%, or EUR3.67 million.
The  increase  in  revenue  was  mainly  driven  by  the  subsidiary's  sales of
construction  services, which  increased by  EUR2.65 million  compared to the same
period the year before. Sales of water services increased by EUR0.95 million, with
a  decrease in water services provided to  business customers and an increase in
water  services provided to private customers. The  change in the sales of water
services came mainly from the new price for water services effective from 1 May,
which  took into account both the legal obligation to harmonise the price of the
service  for private  and business  customers by  1 July 2026, and  the need for
investment to ensure the sustainability of water services.

The  company's net profit in the second quarter of 2025 was EUR1.37 million, which
is  EUR0.83 million less than in the same  period of the previous year. Net profit
was significantly affected by higher tax cost.

"The  second quarter  marks the  start of  summer, which  is a busy time for our
industry.  We have made good progress with the investment plan and more than 20
kilometres  of  pipelines  have  already  been  built  or  rehabilitated,"  said
Aleksandr Timofejev, CEO of Tallinna Vesi.

In 2025, the company plans to build and rehabilitate approximately 45 kilometres
of pipelines. The company's aim is to carry out construction work with as little
disruption  to traffic and city  life as possible and  in cooperation with other
utility  owners.  Approximately  half,  or  9.2 kilometres, of the 20 kilometres
completed  this  year  have  been  built  using  no-dig  techniques  instead  of
excavating trenches.

In the second quarter, major construction work started on Kopli Street, the next
phase  of  Paljassaare  Road,  A.  H.  Tammsaare Road, and Tuukri and Uus-Sadama
streets.  The pipeline to be  replaced on Tammsaare Road  is an important supply
line  for the Mustamäe  and Õismäe area.  Work on Tuukri  and Uus-Sadama streets
also  involves  the  construction  of  large  stormwater  pipelines  to mitigate
flooding in that area.

At  the beginning of  the year, the  subsidiary Watercom started to rehabilitate
pipelines  with new equipment  that allows the  rehabilitation to be carried out
using a no-dig technique instead of excavating trenches.

In  the second quarter,  the company continued  to invest in future-proofing its
infrastructure and ensuring the continuity of the vital service it provides.

"In  the first half of the year, there have been significant developments in our
core  business, for example,  we completed the  reconstruction of the filters at
the  water treatment plant and launched the procurement for the upgrading of the
ozonation  process  applied  in  the  production  of clean drinking water," said
Aleksander Timofejev.

He  also highlighted  the extensive  work completed  at the wastewater treatment
plant to upgrade the mechanical treatment stage, which will make the first stage
of  the  long  treatment  cycle  more  efficient and help keep the environmental
footprint of our customers as small as possible.

The  total investment planned for this year  amounts to EUR61 million. With recent
investments, such as the successful operation of a combined heat and power plant
that produces energy from biogas, Tallinna Vesi continues to move towards a more
sustainable operating model.

In  the second quarter,  the quality of  treated wastewater from the Paljassaare
Wastewater  Treatment Plant exceeded the effluent  standards. To keep the Baltic
Sea  clean, the company uses efficient treatment processes that helped to remove
more  than 270 tonnes of solid waste,  50 tonnes of sand, 514 tonnes of nitrogen
and 65 tonnes of phosphorus from wastewater during the second quarter of 2025.

Tap  water quality was excellent in the second quarter, as in the previous year,
meeting  100% of all  quality requirements.  "A customer  survey carried  out in
spring  showed that trust  in the drinking  water we offer  is high, with 89% of
respondents  saying they drink tap water. In addition, there is a growing desire
to  protect the  environment and  contribute to  reducing plastic  production by
drinking tap water from a reusable bottle," Aleksander Timofejev said.

The  water loss  rate in  the water  distribution network  fell to  12.4% in the
second  quarter of the year, compared with  13% a year earlier. In order to keep
water  loss rates low,  the company carries  out continuous online monitoring of
the  water network and  continues with its  planned water network rehabilitation
programme.

As  a vital service  provider, Tallinna Vesi  believes it is  important to raise
consumer  awareness  of  the  benefits  of  fresh  tap  water  and environmental
protection.  In the  second quarter,  the company  organised an  open day at the
wastewater  treatment  plant  and  attended  many public events, providing fresh
drinking water from tanks and organising activities to promote the water sector.
On 30 June, we started providing fresh drinking water in the rehearsal fields of
the  Dance Celebration,  followed by  the supply  of drinking  water to Song and
Dance Celebration participants throughout the celebration week.

At  the beginning  of May,  Tallinna Vesi  opened 59 public  drinking water taps
across  Tallinn, which will  be available for  everyone to use  until the end of
summer.

By  the end  of the  second quarter  of 2025, Tallinna  Vesi had installed smart
meters  for 72% of  its customers.  The new  meters provide information on water
consumption, enabling the detection of leaks in the customer's pipes as early as
possible.  This  will  save  the  environment  and  minimise potential damage to
property  caused by water damage. "The feedback  from customers on the switch to
smart  meters has been very positive, and we  hope to have a new meter installed
for everyone by the end of next year," said Aleksandr Timofejev.

Tallinna  Vesi's  long-standing  commitment  to environmental sustainability was
recognised  with the gold  level in 2025 Corporate  Social Responsibility Index.
Tallinn  Vesi was also awarded the  silver level "Supporter of National Defence"
recognition by the Ministry of Defence.

As  the largest employer in the  water sector, Tallinna Vesi offers traineeships
to  more than 20 students during  the summer, who can  later join the company if
suitable.

AS  Tallinna Vesi is the largest water utility in Estonia, providing services to
approximately  25,000 private and business  customers and approximately 500,000
end  consumers in Tallinn  and its surrounding  municipalities. Tallinna Vesi is
listed  on  the  main  list  of  the  Nasdaq Tallinn Stock Exchange. The largest
shareholdings  in the company are  held by the City  of Tallinn (55.06%) and the
energy  group  Utilitas  (20.36%).  24.58% of  the  company's  shares are freely
floating on the Nasdaq Tallinn Stock Exchange.

FINANCIAL INDICATORS

                   Quarter 2                   6 months
 EUR million                                                       Variance
 except key ratios 2025  2024  2023  2025/2024 2025  2024  2023  2025/2024
-------------------------------------------------------------------------------
 Sales             19.40 15.72 15.55     23.4% 35.40 30.83 30.30          14.8%

 Gross profit       7.15  6.34  5.81     12.8% 13.74 12.41 11.53          10.7%

 Gross profit
 margin %          36.84 40.30 37.37     -8.6% 38.80 40.25 38.07          -3.6%

 Operating profit
 before
 depreciation and
 amortisation       7.65  6.66  6.24     14.9% 14.60 13.05 12.40          11.9%

 Operating profit
 before
 depreciation and
 amortisation
 margin %          39.46 42.35 40.11     -6.8% 41.24 42.32 40.92          -2.6%

 Operating profit   5.14  4.46  4.13     15.2%  9.62  8.58  8.20          12.1%

 Operating profit
 - main business    4.69  4.17  3.81     12.6%  9.00  8.33  7.73           8.0%

 Operating profit
 margin %          26.48 28.35 26.54     -6.6% 27.19 27.84 27.07          -2.4%

 Profit before
 taxes              4.23  3.42  3.41     23.7%  7.72  6.45  6.93          19.7%

 Profit before
 taxes margin %    21.80 21.75 21.91      0.2% 21.80 20.92 22.89           4.2%

 Net profit         1.37  2.19  2.31    -37.7%  4.80  5.20  5.81          -7.7%

 Net profit margin
 %                  7.05 13.95 14.88    -49.5% 13.57 16.88 19.19         -19.6%

 ROA %              0.42  0.77  0.90    -45.1%  1.49  1.83  1.52         -18.6%

 Debt to total
 capital employed
 %                 65.32 60.76 57.66      7.5% 65.32 60.76 57.66           7.5%

 ROE %              1.15  1.89  2.06    -39.2%  4.10  4.54  3.46          -9.8%

 Current ratio      0.66  0.69  1.31     -4.3%  0.66  0.69  1.31          -4.3%

 Quick ratio        0.60  0.63  1.24     -4.8%  0.60  0.63  1.24          -4.8%

 Investments into
 fixed assets      15.88 11.39  5.77     39.4% 22.64 18.04 10.44          25.5%

 Payout ratio %        - 79.80 79.41               - 79.80 79.41
-------------------------------------------------------------------------------

Gross profit margin - Gross profit / Net sales
Operating profit margin - Operating profit / Net sales
Operating  profit  before  depreciation  and  amortisation  - Operating profit +
depreciation and amortisation
Operating  profit before depreciation and amortisation margin - Operating profit
before depreciation and amortisation / Net sales
Net profit margin - Net profit / Net sales
ROA - Net profit / Average Total assets for the period
Debt to Total capital employed - Total liabilities / Total capital employed
ROE - Net profit / Average Total equity for the period
Current ratio - Current assets / Current liabilities
Quick ratio - (Current assets - Stocks) / Current liabilities
Payout ratio - Total Dividends per annum/ Total Net Income per annum
Main  business - Water services related activities, excl. connections profit and
government grants, construction services, doubtful receivables

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

 EUR thousand

                                                          as of         as of
                                                          30 June 31 December
 ASSETS                                              Note 2025           2024



 CURRENT ASSETS
------------------------------------------------------------------------------
   Cash and cash equivalents                          3     2,533       3,589

   Trade receivables, accrued income and prepaid
   expenses                                                11,695      10,746

   Inventories                                              1,255       1,180
------------------------------------------------------------------------------
 TOTAL CURRENT ASSETS                                      15,483      15,515



 NON-CURRENT ASSETS
------------------------------------------------------------------------------
   Property, plant, and equipment                     4   312,083     296,264

   Intangible assets                                  5     2,220       2,062
------------------------------------------------------------------------------
 TOTAL NON-CURRENT ASSETS                                 314,303     298,326
------------------------------------------------------------------------------
 TOTAL ASSETS                                             329,786     313,841



 LIABILITIES AND EQUITY



 CURRENT LIABILITIES
------------------------------------------------------------------------------
   Current portion of long-term lease
   liabilities                                                803         875

   Current portion of long-term loans                       3,407       3,441

   Trade and other payables                                16,975      13,581

   Prepayments                                              2,363       2,646
------------------------------------------------------------------------------
 TOTAL CURRENT LIABILITIES                                 23,548      20,543



 NON-CURRENT LIABILITIES
------------------------------------------------------------------------------
   Deferred income from connection fees                    51,011      50,106

   Leases                                                   1,801       2,178

   Loans                                                  132,455     114,241

   Provision for possible third-party claims          6     6,018       6,018

   Deferred tax
   liability                                                  419         494

   Other payables                                             177         108
------------------------------------------------------------------------------
 TOTAL NON-CURRENT LIABILITIES                            191,881     173,145
------------------------------------------------------------------------------
 TOTAL LIABILITIES                                        215,429     193,688



 EQUITY
-------------------------------------------------------------------------------
   Share capital                                           12,000      12,000

   Share premium                                           24,734      24,734

   Statutory legal reserve                                  1,278       1,278

   Retained earnings                                       76,345      82,141
------------------------------------------------------------------------------
 TOTAL EQUITY                                             114,357     120,153
------------------------------------------------------------------------------
 TOTAL LIABILITIES AND EQUITY                             329,786     313,841


CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

                                                    for the 6
                                                        months
                                                     ended 30
 EUR thousand                             Quarter 2         June

                           Note     2025    2024    2025    2024

 Revenue                   1, 7   19,395  15,724  35,399  30,829

 Cost of goods and
 services sold             1, 9  -12,250  -9,387 -21,663 -18,422
----------------------------------------------------------------
 GROSS PROFIT              1       7,145   6,337  13,736  12,407



 Marketing expenses          9      -239   -241     -495    -475

 General administration
 expenses                    9    -1,599 -1,531   -3,386  -3,025

 Other income and expenses 1, 10    -171   -108     -232    -323
----------------------------------------------------------------
 OPERATING
 PROFIT                            5,136  4,457    9,623   8,584



 Financial income           11        30     67       64     149

 Financial expenses         11      -937 -1,104   -1,969  -2,285
----------------------------------------------------------------
 PROFIT BEFORE TAXES               4,229  3,420    7,718   6,448

 Income tax                       -2,861 -1,226   -2,914  -1,244

 NET PROFIT FOR THE PERIOD         1,368  2,194    4,804   5,204
----------------------------------------------------------------
  COMPREHENSIVE INCOME FOR THE
             PERIOD                1,368  2,194    4,804   5,204
----------------------------------------------------------------


 Attributable profit to:
----------------------------------------------------------------
 Equity holders of A-
 shares                            1,368  2,194    4,804   5,204

 Earnings per A share (in
 euros)                     13      0.07   0.11      0.24   0.26

CONSOLIDATED STATEMENT OF CASH FLOWS

                                                             for the 6 months
 EUR thousand                                                     ended 30 June

                                                         Note    2025    2024

 CASH FLOWS FROM OPERATING ACTIVITIES
------------------------------------------------------------------------------
   Operating profit                                             9,623   8,584

     Adjustment for depreciation/amortisation             9     4,618   4,131

     Adjustment for revenues from connection fees         7      -394    -340

     Other non-cash adjustments                                    28     -91

     Profit (-)/loss (+) from sale of property, plant
     and equipment, and intangible assets                         -46     -55

   Change in current assets involved in operating activities   -1,023    -446

   Change in liabilities involved in operating activities        -892     351
------------------------------------------------------------------------------
 TOTAL CASH FLOWS FROM OPERATING ACTIVITIES                    13,698  12,134



 CASH FLOWS USED IN INVESTING ACTIVITIES
------------------------------------------------------------------------------
   Acquisition of property, plant, and equipment,
   and intangible assets                                      -25,367 -13,800

   Proceeds from targeted funding of property, plant,
   and equipment.                                        4      5,454       0

   Compensations received for construction of pipelines,
   incl. connection fees                                          623     952

   Proceeds from sale of property, plant and equipment,
   and intangible assets                                           46      98

   Interest received                                               64     149
------------------------------------------------------------------------------
 TOTAL CASH FLOWS USED IN INVESTING ACTIVITIES                -19,180 -12,601



 CASH FLOWS USED IN FINANCING ACTIVITIES
------------------------------------------------------------------------------
   Interest and loan financing costs paid                      -2,482  -2,572

   Lease payments                                                -452    -584

   Loans received                                              20,000   5,000

   Repayment of loans                                          -1,786  -1,818

   Dividends paid                                        12   -10,600 -10,069

   Income tax paid on dividends                                  -254    -303
------------------------------------------------------------------------------
 TOTAL CASH FLOWS USED IN FINANCING ACTIVITIES                  4,426 -10,346


------------------------------------------------------------------------------
 CHANGE IN CASH AND CASH EQUIVALENTS                           -1,056 -10,813


------------------------------------------------------------------------------
 CASH AND CASH EQUIVALENTS AT THE
 BEGINNING OF THE PERIOD                                  3     3,589  14,736


------------------------------------------------------------------------------
 CASH AND CASH EQUIVALENTS AT THE END
 OF THE PERIOD                                            3     2,533   3,923

Additional information:

Taavi Gröön
Chief Financial Officer
AS Tallinna Vesi
(372) 62 62 200