Nordic Fibreboard AS Audited Annual Report 2025

Overview of operating results

Consolidated  net sales  for 2025 were  EUR 7.33 million,  which is  a decrease of
3.4% compared  to  2024 sales  of  EUR  7.59 million.  The  sales revenue from the
production  of  fibreboard  was  EUR  7.33 million in 2025 (2024: EUR 7.57 million).
Sales  to the EU which makes up 92% of  the sales held relatively flat. Sales to
other regions dropped compared to 2024, with Africa and Asia seeing the sharpest
drops.  The sales revenue  in 2025 from real  estate management was EUR 3 thousand
(2024: EUR 25 thousand).

The  consolidated EBITDA of  Nordic Fibreboard AS  for 2025 was negative EUR 0.42
million  (2024: EUR negative 0.03 million). EBITDA margin in 2025 was negative 6%
representing  a decrease of 6 percentage points compared to 2024 (2024: 0%). The
negative  EBITDA in both 2025 and 2024 was  attributable to the factory shutdown
in December - in 2025 this occurred as planned in order to transition to the new
gas  boiler  house,  while  in  2024 it  was  unplanned  due  to a force majeure
situation,  when production was  temporarily suspended due  to structural damage
caused  by  weather  conditions.  During  the shutdown, personnel costs, ongoing
factory  maintenance costs, and  repair costs continued  to accrue, all of which
had a negative impact on EBITDA.

The consolidated net loss of Nordic Fibreboard AS for 2025 was EUR 1.15 million
(2024: net loss EUR 0.79 million).

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

+--------------------------------------------------------+----------+----------+
|EUR thousand                                              |31.12.2025|31.12.2024|
+--------------------------------------------------------+----------+----------+
|Cash and cash equivalents                               |         5|        53|
+--------------------------------------------------------+----------+----------+
|Receivables and prepayments (Note 5)                    |       790|       571|
+--------------------------------------------------------+----------+----------+
|Inventories (Note 6)                                    |     1,034|       624|
+--------------------------------------------------------+----------+----------+
|Total current assets                                    |     1,829|     1,248|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Investment property (Note 7)                            |     2,541|     2,380|
+--------------------------------------------------------+----------+----------+
|Financial assets at fair value through profit or loss   |          |          |
|(Note 9)                                                |         0|       499|
+--------------------------------------------------------+----------+----------+
|Property, plant, equipment and right-of use assets (Note|          |          |
|8)                                                      |     4,952|     4,122|
+--------------------------------------------------------+----------+----------+
|Intangible assets (Note 8)                              |         1|         3|
+--------------------------------------------------------+----------+----------+
|Total non-current assets                                |     7,494|     7,004|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|TOTAL ASSETS                                            |     9,323|     8,252|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Borrowings (Note 10)                                    |     2,963|     1,111|
+--------------------------------------------------------+----------+----------+
|Payables and prepayments (Note 11)                      |     1,553|       788|
+--------------------------------------------------------+----------+----------+
|Short-term provisions (Note 12)                         |        24|        21|
+--------------------------------------------------------+----------+----------+
|Total current liabilities                               |     4,540|     1,920|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Long-term borrowings (Note 10)                          |       205|     2,613|
+--------------------------------------------------------+----------+----------+
|Long-term provisions (Note 12)                          |        72|        94|
+--------------------------------------------------------+----------+----------+
|Other long-term liabilities                             |        44|         9|
+--------------------------------------------------------+----------+----------+
|Total non-current liabilities                           |       321|     2,716|
+--------------------------------------------------------+----------+----------+
|Total liabilities                                       |     4,861|     4,636|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Share capital (at nominal value) (Note 13)              |       850|       450|
+--------------------------------------------------------+----------+----------+
|Share premium                                           |     1,600|         0|
+--------------------------------------------------------+----------+----------+
|Statutory reserve capital                               |        45|        45|
+--------------------------------------------------------+----------+----------+
|Retained earnings                                       |     1,967|     3,121|
+--------------------------------------------------------+----------+----------+
|Total equity                                            |     4,462|     3,616|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|TOTAL LIABILITIES AND EQUITY                            |     9,323|     8,252|
+--------------------------------------------------------+----------+----------+

A copy of Nordic Fibreboard AS audited annual report for 2025 is attached to the
announcement and is also published on NASDAQ Tallinn and Nordic Fibreboard web
page.

The ESEF-compliant machine-readable annual report is generated only in Estonian
language.


Danel Hirbaum
Member of the Management Board
Nordic Fibreboard AS
E-mail: [email protected]
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