Institut IGH d.d. — Interim / Quarterly Report 2026

Apr 30, 2026

Annex 1

ISSUER'S GENERAL DATA

Reporting period: 1/1/2026 to 3/31/2026

Year: 2026

Quarter: 1.

Quarterly financial statements

Registration number (MB):	03750272	Issuer's home Member State code:	HR
Entity's registration number (MBS):	080000959
Personal identification number (OIB):	79766124714	LEI:	74780000W0UQ8MF2FU71
Institution code:	1461
Name of the issuer:	INSTITUT IGH d.d.
Postcode and town:	10000	Zagreb
Street and house number:	Janka Rakuše 1
E-mail address:	igh@igh.hr
Web address:	http://www.igh.hr
Number of employees (end of the reporting):	300
Consolidated report:	KD	(KN-not consolidated/KD-consolidated)
Audited:	RN	(RN-not audited/RD-audited)
Names of subsidiaries (according to IFRS):		Registered office:	MB:
Bookkeeping firm:	(Yes/No)	(name of the bookkeeping firm)
Contact person:	(only name and surname of the contact person)
Telephone:
E-mail address:
Audit firm:	(name of the audit firm)
Certified auditor:	(name and surname)

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BALANCE SHEET

balance as at 31.03.2026.

in EUR

Submitter: INSTITUT IGH D.D.
Item	ADP code	Last day of the preceding business year	At the reporting date of the current period
1	2	3	4
A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID	001	0	0
B) FIXED ASSETS (ADP 003+010+020+031+036)	002	9,371,002	9,061,656
I INTANGIBLE ASSETS (ADP 004 to 009)	003	11,770	10,161
1 Research and development	004	0	0
2 Concessions, patents, licences, trademarks, software and other rights	005	5,248	3,639
3 Goodwill	006	4,280	4,280
4 Advances for the purchase of intangible assets	007	0	0
5 Intangible assets in preparation	008	2,242	2,242
6 Other intangible assets	009	0	0
II TANGIBLE ASSETS (ADP 011 to 019)	010	7,276,846	6,997,832
1 Land	011	874,691	874,691
2 Buildings	012	1,450,119	1,449,812
3 Plant and equipment	013	4,135,943	3,812,412
4 Tools, working inventory and transportation assets	014	396,518	371,629
5 Biological assets	015	0	0
6 Advances for the purchase of tangible assets	016	29,086	29,086
7 Tangible assets in preparation	017	271,117	311,030
8 Other tangible assets	018	40,424	40,424
9 Investment property	019	78,748	78,748
III FIXED FINANCIAL ASSETS (ADP 021 to 030)	020	2,068,715	2,068,969
1 Investments in holdings (shares) of undertakings within the group	021	0	0
2 Investments in other securities of undertakings within the group	022	0	0
3 Loans, deposits, etc. to undertakings within the group	023	0	0
4 Investments in holdings (shares) of companies linked by virtue of participating interests	024	1,990,842	1,990,842
5 Investment in other securities of companies linked by virtue of participating interests	025	0	0
6 Loans, deposits etc. to companies linked by virtue of participating interests	026	0	0
7 Investments in securities	027	0	0
8 Loans, deposits, etc. given	028	77,873	79,123
9 Other investments accounted for using the equity method	029	0	0
10 Other fixed financial assets	030	0	0
IV RECEIVABLES (ADP 032 to 035)	031	13,871	13,698
1 Receivables from undertakings within the group	032	0	0
2 Receivables from companies linked by virtue of participating interests	033	0	0
3 Customer receivables	034	0	0
4 Other receivables	035	13,871	13,698
V DEFERRED TAX ASSETS	036	0	0
C) CURRENT ASSETS (ADP 038+046+053+063)	037	6,834,802	7,341,562
I INVENTORIES (ADP 039 to 045)	038	75,619	75,619
1 Raw materials and consumables	039	0	0
2 Work in progress	040	75,619	75,619
3 Finished goods	041	0	0
4 Merchandise	042	0	0
5 Advances for inventories	043	0	0
6 Fixed assets held for sale	044	0	0
7 Biological assets	045	0	0
II RECEIVABLES (ADP 047 to 052)	046	13,870,475	4,379,005
1 Receivables from undertakings within the group	047	0	0
2 Receivables from companies linked by virtue of participating interests	048	6,145	6,145
3 Customer receivables	049	2,389,350	2,648,723
4 Receivables from employees and members of the undertaking	050	137,427	134,887
5 Receivables from government and other institutions	051	423,706	514,301
6 Other receivables	052	913,847	1,073,949
III CURRENT FINANCIAL ASSETS (ADP 054 to 062)	053	2,809,741	2,814,729
1 Investments in holdings (shares) of undertakings within the group	054	0	0
2 Investments in other securities of undertakings within the group	055	0	0
3 Loans, deposits, etc. to undertakings within the group	056	0	0
4 Investments in holdings (shares) of companies linked by virtue of participating interests	057	0	0
5 Investment in other securities of companies linked by virtue of participating interests	058	0	0
6 Loans, deposits etc. to companies linked by virtue of participating interests	059	0	0
7 Investments in securities	060	3,539	3,539
8 Loans, deposits, etc. given	061	2,784,854	2,789,842
9 Other financial assets	062	21,348	21,348
IV CASH AT BANK AND IN HAND	063	78,967	73,209
D) PREPAID EXPENSES AND ACCRUED INCOME	064	2,238,823	2,261,620
E) TOTAL ASSETS (ADP 001+002+037+064)	065	18,444,627	18,664,838
OFF-BALANCE SHEET ITEMS	066	0	0

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LIABILITIES
A) CAPITAL AND RESERVES (ADP 068 to 070+076+077+083+086+089)	067	4,646,756	4,645,177
I INITIAL (SUBSCRIBED) CAPITAL	068	14,814,630	14,814,630
II CAPITAL RESERVES	069	-33,895	-33,895
III RESERVES FROM PROFIT (ADP 071+072-073+074+075)	070	-291,606	-291,606
1 Legal reserves	071	0	0
2 Reserves for treasury shares	072	191,958	191,958
3 Treasury shares and holdings (deductible item)	073	-483,564	-483,564
4 Statutory reserves	074	0	0
5 Other reserves	075	0	0
IV REVALUATION RESERVES	076	1,867,917	1,867,917
V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082)	077	197,139	197,139
1 Financial assets at fair value through other comprehensive income (i.e. available for sale)	078	133,711	133,711
2 Cash flow hedge - effective portion	079	0	0
3 Hedge of a net investment in a foreign operation - effective portion	080	0	0
4 Other fair value reserves	081	0	0
5 Exchange differences arising from the translation of foreign operations (consolidation)	082	63,428	63,428
VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084-085)	083	-12,923,527	-11,969,717
1 Retained profit	084	0	0
2 Loss brought forward	085	12,923,527	11,969,717
VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088)	086	953,810	-1,579
1 Profit for the business year	087	953,810	-1,579
2 Loss for the business year	088	0	0
VIII MINORITY (NON-CONTROLLING) INTEREST	089	62,288	62,288
B) PROVISIONS (ADP 091 to 096)	090	276,565	276,565
1 Provisions for pensions, termination benefits and similar obligations	091	77,518	77,518
2 Provisions for tax liabilities	092	0	0
3 Provisions for ongoing legal cases	093	199,147	199,147
4 Provisions for renewal of natural resources	094	0	0
5 Provisions for warranty obligations	095	0	0
6 Other provisions	096	0	0
C) LONG-TERM LIABILITIES (ADP 098 to 108)	097	2,870,745	2,870,745
1 Liabilities to undertakings within the group	098	0	0
2 Liabilities for loans, deposits, etc. of undertakings within the group	099	0	0
3 Liabilities to companies linked by virtue of participating interests	100	0	0
4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests	101	0	0
5 Liabilities for loans, deposits etc.	102	2,521,514	2,521,514
6 Liabilities to banks and other financial institutions	103	0	0
7 Liabilities for advance payments	104	0	0
8 Liabilities to suppliers	105	0	0
9 Liabilities for securities	106	0	0
10 Other long-term liabilities	107	0	0
11 Deferred tax liability	108	349,231	349,231
D) SHORT-TERM LIABILITIES (ADP 110 to 123)	109	10,284,677	10,181,315
1 Liabilities to undertakings within the group	110	0	0
2 Liabilities for loans, deposits, etc. of undertakings within the group	111	0	0
3 Liabilities to companies linked by virtue of participating interests	112	382,302	382,302
4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests	113	0	0
5 Liabilities for loans, deposits etc.	114	1,877,146	1,635,520
6 Liabilities to banks and other financial institutions	115	0	0
7 Liabilities for advance payments	116	644,686	742,474
8 Liabilities to suppliers	117	5,261,961	5,507,572
9 Liabilities for securities	118	0	0
10 Liabilities to employees	119	571,643	132,360
11 Taxes, contributions and similar liabilities	120	1,021,167	1,274,912
12 Liabilities arising from the share in the result	121	0	0
13 Liabilities arising from fixed assets held for sale	122	0	0
14 Other short-term liabilities	123	525,772	506,175
E) ACCRUALS AND DEFERRED INCOME	124	365,784	690,936
F) TOTAL - LIABILITIES (ADP 067+090+097+109+124)	125	18,444,627	18,664,838
G) OFF-BALANCE SHEET ITEMS	126

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STATEMENT OF PROFIT OR LOSS

for the period 01.01.2026 to 31.03.2026.

in EUR

Submitter: INSTITUT IGH D.D.

Item	ADP code	Same period of the previous year		Current period
		Cumulative	Quarter	Cumulative	Quarter
1	2	3	4	5	6
I OPERATING INCOME (ADP 002 to 006)	001	3,127,367	3,127,367	3,885,744	3,885,744
1 Income from sales with undertakings within the group	002	0	0	0	0
2 Income from sales (outside group)	003	3,777,450	3,777,450	3,747,317	3,747,317
3 Income from the use of own products, goods and services	004	0	0	0	0
4 Other operating income with undertakings within the group	005	0	0	0	0
5 Other operating income (outside the group)	006	1,349,917	1,349,917	138,427	138,427
II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029)	007	4,550,835	4,550,835	3,815,521	3,815,521
1 Changes in inventories of work in progress and finished goods	008	0	0	0	0
2 Material costs (ADP 010 to 012)	009	959,662	959,662	870,227	870,227
a) Costs of raw materials and consumables	010	161,353	161,353	161,537	161,537
b) Costs of goods sold	011	0	0	0	0
c) Other external costs	012	798,309	798,309	708,690	708,690
3 Staff costs (ADP 014 to 016)	013	2,593,224	2,593,224	2,230,064	2,230,064
a) Net salaries and wages	014	1,628,693	1,628,693	1,400,764	1,400,764
b) Tax and contributions from salary costs	015	636,894	636,894	548,617	548,617
c) Contributions on salaries	016	327,637	327,637	282,683	282,683
4 Depreciation	017	630,214	630,214	548,581	548,581
5 Other costs	018	91,990	91,990	149,349	149,349
6 Value adjustments (ADP 020+021)	019	171,194	171,194	7,581	7,581
a) fixed assets other than financial assets	020	0	0	0	0
b) current assets other than financial assets	021	171,194	171,194	7,581	7,581
7 Provisions (ADP 023 to 028)	022	0	0	0	0
a) Provisions for pensions, termination benefits and similar obligations	023	0	0	0	0
b) Provisions for tax liabilities	024	0	0	0	0
c) Provisions for ongoing legal cases	025	0	0	0	0
d) Provisions for renewal of natural resources	026	0	0	0	0
e) Provisions for warranty obligations	027	0	0	0	0
5 Other provisions	028	0	0	0	0
8 Other operating expenses	029	104,551	104,551	9,719	9,719
III FINANCIAL INCOME (ADP 031 to 040)	030	657	657	3,120	3,120
1 Income from investments in holdings (shares) of undertakings within the group	031	0	0	0	0
2 Income from investments in holdings (shares) of companies linked by virtue of participating interests	032	0	0	0	0
3 Income from other long-term financial investment and loans granted to undertakings within the group	033	0	0	0	0
4 Other interest income from operations with undertakings within the group	034	0	0	0	0
5 Exchange rate differences and other financial income from operations with undertakings within the group	035	0	0	0	0
6 Income from other long-term financial investments and loans	036	0	0	0	0
7 Other interest income	037	102	102	7	7
8 Exchange rate differences and other financial income	038	555	555	31	31
9 Unrealised gains (income) from financial assets	039	0	0	0	0
10 Other financial income	040	0	0	3,082	3,082
IV FINANCIAL EXPENSES (ADP 042 to 048)	041	47,781	47,781	74,922	74,922
1 Interest expenses and similar expenses with undertakings within the group	042	0	0	0	0
2 Exchange rate differences and other expenses from operations with undertakings within the group	043	0	0	0	0
3 Interest expenses and similar expenses	044	37,913	37,913	71,318	71,318
4 Exchange rate differences and other expenses	045	1,865	1,865	3,604	3,604
5 Unrealised losses (expenses) from financial assets	046	0	0	0	0
6 Value adjustments of financial assets (net)	047	0	0	0	0
7 Other financial expenses	048	8,003	8,003	0	0
V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VIRTUE OF PARTICIPATING INTERESTS	049	0	0	0	0
VI SHARE IN PROFIT FROM JOINT VENTURES	050	0	0	0	0
VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST	051	0	0	0	0
VIII SHARE IN LOSS OF JOINT VENTURES	052	0	0	0	0
IX TOTAL INCOME (ADP 001+030+046+050)	053	5,128,024	5,128,024	3,888,864	3,888,864
X TOTAL EXPENDITURE (ADP 007+041+051 + 052)	054	4,598,616	4,598,616	3,890,443	3,890,443
XI PRE-TAX PROFIT OR LOSS (ADP 053-054)	055	529,408	529,408	-1,579	-1,579
1 Pre-tax profit (ADP 053-054)	056	529,408	529,408	0	0
2 Pre-tax loss (ADP 054-053)	057	0	0	-370	-1,579
XII INCOME TAX	058	-22,334	-22,334
XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059)	059	551,742	551,742	-1,579	-1,579
1 Profit for the period (ADP 055-059)	060	551,742	551,742	0	0
2 Loss for the period (ADP 056-055)	061	0	0	-1,579	-1,579
DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations)
XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS (ADP 063-064)	062	0	0	0	0
1 Pre-tax profit from discontinued operations	063	0	0	0	0
2 Pre-tax loss on discontinued operations	064	0	0	0	0
XV INCOME TAX OF DISCONTINUED OPERATIONS	065	0	0	0	0
1 Discontinued operations profit for the period (ADP 062-065)	066	0	0	0	0
2 Discontinued operations loss for the period (ADP 065-062)	067	0	0	0	0
TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations)
XVI PRE-TAX PROFIT OR LOSS (ADP 055-059)	068	0	0	0	0
1 Pre-tax profit (ADP 068)	069	0	0	0	0
2 Pre-tax loss (ADP 068)	070	0	0	0	0
XVII INCOME TAX (ADP 058-060)	071	0	0	0	0
XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071)	072	0	0	0	0
1 Profit for the period (ADP 068-071)	073	0	0	0	0
2 Loss for the period (ADP 071-068)	074	0	0	0	0
APPENDIX to the PAL (to be filled in by undertakings that draw up consolidated annual financial statements)
XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077)	075	0	0	0	0
1 Attributable to owners of the parent	076	0	0	0	0
2 Attributable to minority (non-controlling) interest	077	0	0	0	0
STATEMENT OF OTHER COMPREHENSIVE INCOME (to be filled in by undertakings subject to IFRS)
I PROFIT OR LOSS FOR THE PERIOD	078	0	0	0	0

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| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX
(ADP 88+ 87) | 079 | 0 | 0 | 0 | 0 |
| --- | --- | --- | --- | --- | --- |
| III Items that will not be reclassified to profit or loss (ADP 081 to 085) | 080 | 0 | 0 | 0 | 0 |
| 1 Changes in revaluation reserves of fixed tangible and intangible assets | 081 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of equity instruments at fair value through other comprehensive income | 082 | 0 | 0 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement of profit or loss, attributable to changes in their credit risk | 083 | 0 | 0 | 0 | 0 |
| 4 Actuarial gains/losses on the defined benefit obligation | 084 | 0 | 0 | 0 | 0 |
| 5 Other items that will not be reclassified | 085 | 0 | 0 | 0 | 0 |
| 6 Income tax relating to items that will not be reclassified | 086 | 0 | 0 | 0 | 0 |
| IV Items that may be reclassified to profit or loss (ADP 088 to 095) | 087 | 0 | 0 | 0 | 0 |
| 1 Exchange rate differences from translation of foreign operations | 088 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of debt securities at fair value through other comprehensive income | 089 | 0 | 0 | 0 | 0 |
| 3 Profit or loss arising from effective cash flow hedging | 090 | 0 | 0 | 0 | 0 |
| 4 Profit or loss arising from effective hedge of a net investment in a foreign operation | 091 | 0 | 0 | 0 | 0 |
| 5 Share in other comprehensive income/loss of companies linked by virtue of participating interests | 092 | 0 | 0 | 0 | 0 |
| 6 Changes in fair value of the time value of option | 093 | 0 | 0 | 0 | 0 |
| 7 Changes in fair value of forward elements of forward contracts | 094 | 0 | 0 | 0 | 0 |
| 8 Other items that may be reclassified to profit or loss | 095 | 0 | 0 | 0 | 0 |
| 9 Income tax relating to items that may be reclassified to profit or loss | 096 | 0 | 0 | 0 | 0 |
| V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087-086 - 096) | 097 | 0 | 0 | 0 | 0 |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+097) | 098 | 0 | 0 | 0 | 0 |
| APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) | | | | | |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 100+101) | 099 | 0 | 0 | 0 | 0 |
| 1 Attributable to owners of the parent | 100 | 0 | 0 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | 101 | 0 | 0 | 0 | 0 |

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STATEMENT OF CASH FLOWS - indirect method

for the period 01.01.2026 to 31.03.2026.

in EUR

Submitter: INSTITUT IGH D.D.

Item	ADP code	Same period of the previous year	Current period
1	2	3	4
Cash flow from operating activities
1 Pre-tax profit	001	-387,572	-1,579
2 Adjustments (ADP 003 to 010):	002	301,628	350,335
a) Depreciation	003	524,582	548,581
b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets	004	0	0
c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets	005	0	0
d) Interest and dividend income	006	0	0
e) Interest expenses	007	0	0
f) Provisions	008	0	0
g) Exchange rate differences (unrealised)	009	0	0
h) Other adjustments for non-cash transactions and unrealised gains and losses	010	-222,954	-198,246
i Cash flow increase or decrease before changes in working capital (ADP 001+002)	011	-85,944	348,756
3 Changes in the working capital (ADP 013 to 016)	012	0	-348,276
a) Increase or decrease in short-term liabilities	013	0	-63,765
b) Increase or decrease in short-term receivables	014	0	-547,270
c) Increase or decrease in inventories	015	0	0
d) Other increase or decrease in working capital	016	0	282,759
II Cash from operations (ADP 011+012)	017	-85,944	480
4 Interest paid	018	0	0
5 Income tax paid	019	0	0
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019)	020	-85,944	480
Cash flow from investment activities
1 Cash receipts from sales of fixed tangible and intangible assets	021	0	0
2 Cash receipts from sales of financial instruments	022	0	0
3 Interest received	023	0	0
4 Dividends received	024	0	0
5 Cash receipts from repayment of loans and deposits	025	0	0
6 Other cash receipts from investment activities	026	0	0
III Total cash receipts from investment activities (ADP 021 to 026)	027	0	0
1 Cash payments for the purchase of fixed tangible and intangible assets	028	0	0
2 Cash payments for the acquisition of financial instruments	029	0	0
3 Cash payments for loans and deposits for the period	030	0	0
4 Acquisition of a subsidiary, net of cash acquired	031	0	0
5 Other cash payments from investment activities	032	0	0
IV Total cash payments from investment activities (ADP 028 to 032)	033	0	0
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033)	034	0	0
Cash flow from financing activities
1 Cash receipts from the increase in initial (subscribed) capital	035	0	0
2 Cash receipts from the issue of equity financial instruments and debt financial instruments	036	0	0
3 Cash receipts from credit principals, loans and other borrowings	037	0	0
4 Other cash receipts from financing activities	038	0	0
V Total cash receipts from financing activities (ADP 035 to 038)	039	0	0
1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments	040	0	-6,238
2 Cash payments for dividends	041	0	0
3 Cash payments for finance lease	042	0	0
4 Cash payments for the redemption of treasury shares and decrease in initial (subscribed) capital	043	0	0
5 Other cash payments from financing activities	044	0	0
VI Total cash payments from financing activities (ADP 040 to 044)	045	0	-6,238
C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045)	046	0	-6,238
1 Unrealised exchange rate differences in respect of cash and cash equivalents	047	0	0
D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047)	048	-85,944	-5,758
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	049	139,647	78,967
F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049)	050	53,703	73,209

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STATEMENT OF CHANGES IN EQUITY

for the period from 07/2020 to 23/2020

in EUR

Item	EMP No	EMP Description of change in equity	Capital reserves	Capital reserves	Capital reserves	Capital reserves	Share of interest	Share of interest	EMPS (2011) Change in equity
Regulatory approval	EMP Change in equity (for those through other comprehensive equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)	EMP Change in equity (for those with a similar equity)
1	2	3	4	5	6	7	8	9	10
EMPORAL GROUP
1. Balances on the first day of the previous business year	27	10,014,044	-23,264	0	151,656	852,564	0	0	2,181,084
2. Changes in accounting quintile	28	0	0	0	0	0	0	0	0
3. Evaluation of terms	29	0	0	0	0	0	0	0	0
4. Balances on the first day of the previous business year (inelated) (1CP 31 to 35)	34	14,614,034	-23,264	0	161,654	902,564	0	0	2,181,084
5. Profitless of the period	35	0	0	0	0	0	0	0	0
6. Exchange rate differences from jurisdiction of foreign operations	36	0	0	0	0	0	0	0	0
7. Changes in readjustice reserves of fixed tangible and intangible assets	37	0	0	0	0	0	0	0	-203,794
8. Dams or losses from subsequent measurement of financial assets at fair value through other comprehensive income available for sales	38	0	0	0	0	0	0	0	0
9. Profit in less arising from effective cash flow design	39	0	0	0	0	0	0	0	0
10. Profit in less arising from effective budget of a net investment in a foreign operation	18	0	0	0	0	0	0	0	0
11. Stock in other comprehensive incomeless of companies linked by either of participating interests	19	0	0	0	0	0	0	0	0
12. Excessive generalisation in the defined benefit obligation	19	0	0	0	0	0	0	0	0
13. Other changes in equity available to sectors	19	0	0	0	0	0	0	0	0
14. The net transaction recognized directly in equity	19	0	0	0	0	0	0	0	0
15. Discrepancy in total (subscribed) capital (other than during from the pre/cantrualty settlement procedure) in from the reinvestment of profit	19	0	0	0	0	0	0	0	0
16. Discrepancy in total (subscribed) capital arising from the pre/cantrualty settlement procedure	18	0	0	0	0	0	0	0	0
17. Discrepancy in total (subscribed) capital arising from the reinvestment of profit	17	0	0	0	0	0	0	0	0
18. Replenishment of balance shown/midling	18	0	0	0	0	0	0	0	0
19. Payments from members/observations	19	0	0	0	0	0	0	0	0
20. Payments of share in profit/expense	20	0	0	0	0	0	0	0	0
21. Other distribution and payments to members/observations	21	0	0	0	0	0	0	0	0
22. Transfer to reserves according to the annual schedule	22	0	0	0	0	0	0	0	0
23. Increase in reserves during from the pre/cantrualty settlement procedure	23	0	0	0	0	0	0	0	0
24. Increase in the last day of the previous business year reporting period (HDP 31 to 35)	24	14,614,034	-23,264	0	161,654	902,564	0	0	1,807,617
EMPORAL TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by understanding the amount, financial assets, and the dimensions set on a PMI)
1. OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF THE HDP 30 to 35	25	0	0	0	0	0	0	0	-223,794
2. COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (HDP 30-35)	26	0	0	0	0	0	0	0	-223,794
3. PORTALIZATION WITH EMPORTS IN THE PREVIOUS PERIOD RECOVERED (PROFIT) IN EQUITY (HDP 30 to 35)	27	0	0	0	0	0	0	0	0
FISCALIZATION
1. Balances on the first day of the current business year	28	10,614,034	-23,264	0	151,654	852,564	0	0	1,807,617
2. Changes in accounting quintile	29	0	0	0	0	0	0	0	0
3. Evaluation of terms	30	0	0	0	0	0	0	0	0
4. Balances on the first day of the current business year (inelated) (1CP 30 to 35)	31	14,614,034	-23,264	0	161,654	902,564	0	0	1,807,617
5. Profitless of the period	32	0	0	0	0	0	0	0	0
6. Exchange rate differences from liquidation of foreign operations	33	0	0	0	0	0	0	0	0
7. Changes in readjustice reserves of fixed tangible and intangible assets	34	0	0	0	0	0	0	0	0
8. Equity on losses from subsequent measurement of financial assets at fair value through other comprehensive income available for sales	35	0	0	0	0	0	0	0	0
9. Profit in less arising from effective cash flow design	36	0	0	0	0	0	0	0	0
10. Profit in less arising from effective budget of a net investment in a foreign operation	37	0	0	0	0	0	0	0	0
11. Stock in other comprehensive incomeless of companies linked by either of participating interests	38	0	0	0	0	0	0	0	0
12. Financial gains/losses on the reduced benefit obligation	39	0	0	0	0	0	0	0	0
13. Other changes in equity available to owners	40	0	0	0	0	0	0	0	0
14. Tax in per capita in the period from the end of the period	41	14,614,034	-23,264	0	151,654	852,564	0	0	1,807,617

---

1

"BILJEŠKE UZ FRANICUSKE IZVJEŠTAJE - TFI

(koji se sastavljuju za tromjesečna razdoblja)

Naziv izdavatelja INSTITUT IGH, d.d.

DIB: 75766124714

Izvještajno razdoblje: 01.01.2026 – 31.03.2026

Biljelike uz financijske izvještaje za tromjesečna razdoblja uključuju:

a) objadinjenje poslovnih događaja koji su značajni za razumijevanje promjena u izvještaju o financijskog položaju i poslovnim rezultatima za izvještajno tromjesečno razdoblje

izdavatelja u odnosu na zadnju poslovnu godinu, odnosno objavljuju se informacije vezane uz te događaje i uđuriniju odgovarajuće informacije objavljene u posljednjem

godišnjem financijskom izvještaju (točke od 10. do 15.C MRS 34 - Financijsko izvještavanje za razdoblja tijekom godine),

Nja bilo značajnih poslovnih događaja:

b) informacija gdje je omogućan prislup posljednjim godišnjim financijskim izvještajima, radi razumijevanja informacija objavljenih u biljelikama uz financijske izvještaje

sastavljena za izvještajno tromjesečno razdoblje,

Konsolidirani i nekonsolidirani financijski izvještaj za period 01.01.2026 – 31.03.2026 dostupni su web adres: Društva https://www.igh.hr/.

c) izjava da se iste računovodstvene politike primjenjuju prilikom sastavljanja financijskih izvještaja za izvještajno tromjesečno razdoblje kao i u posljednjim godišnjim

financijskim izvještajima ili, ako su te računovodstvene politike mijenjate, opis prirode i učinka promjene (točka 16.A (a) MRS 34- Financijsko izvještavanje za razdoblja tijekom

godine),

Financijski izvještaj pripremljeni su u skladu s Međunarodnim standardima financijskog izvještavanja usvojenim od strane Europske unije (MSFI) koji su na snazi u Europskoj

uniji.

d) objadinjenje poslovnih rezultata u slučaju da izdavatelj stavilja djelatnost sazonske prirode (točka 37. i 38. MRS 34- Financijsko izvještavanje za razdoblja tijekom godine)

Ne obavlja se djelatnost sazonske prirode s time da je značajno istaknuti povećanu poslovnu aktivnost kroz pročjetne i jasanake mjesece.

e) ostale objave koje propisuje MRS 34- Financijsko izvještavanja za razdoblja tijekom godine te

tmovina s pravom korištenja iskazana je unutar dugotrajne materijalne imovine prema vrat imovine, dok se obveze po osnovi najma iskazuju unutar pozicije dugoročnih i

krstkoročnih obveza koje ukupno iznose 3,1 min eur. Imovina s pravom korištenja provodi se sukladno MSFI-16.

Potraživanja I obveze za kamate na dane i primijene kredite unutar grupe su iskazane unutar pozicije potraživanja odnosno obveza unutar grupe i na dan 31.03.2026. i iznose

385 ks eur.

Rezerwacije po sudskim sporovima na dan 31.03.2026. iznose 202 ks eur i nije bilo promjena u odnosu na prethodni kvartal.

Prihodi od prodaje usluga od povezanih strana na dan 31.03.2026. nisu značajni.

Trolikovi zaposlenika u tekutam periodu su iznosili 2,2 min eur 1a aur ta su 220 ks eur manji u odnosu na protaktu godinu isto razdoblje.

U TFI-POD obrascu transakcije s povezanim stranama prikazane su na predviđenim pozicijama pod nazivom 'unutar grupe'.

f) u biljelikama uz financijske izvještaje za tromjesečna razdoblja, osim gore navedenih informacija, objavljuju se i objelače informacije:

1. naziv, sjedište poduzetnika (adresa), pravni oblik poduzetnika, državu osnivanja, malični broj subjekta, osobni identifikacijski broj te, ako je primjenjivo, da je poduzetnik u

likvidaciji, stetaju, skraizenom postupku prestanka ili izvarnrešnoj upresi

INSTITUT IGH Zagreb, Janka Rakutar 1, dioničko društvo, Hrvatska, MBS: 03750272, OIB:79766124714

1. usvojene računovodstvene politike (samo naznaku je li došlo do promjene u odnosu na prethodno razdoblje)

Nja bilo promjena računovodstvenih politika u odnosu na prethodno izvještajno razdoblje.

1. ukupan iznos svih financijskih obveza, jamstava ili nepredviđenih izdataka koji nisu uključani u bilancu, ta naznaku prirode i oblike eventualno uspostavljenog sivarmog

osiguranja koje je dano; sve obveze koje se odnose na mirovine poduzetnika unutar grupe ili društva povezana sudjelujućim interesom objavljuju se odvojeno

Društvo ima obveze po izdanim bankovnim garancijama za dobro izvršenje posta u iznosu od 4,3 min eur.

1. iznos i prirodu pojednih obavk prihoda ili rashoda izuzetne veličine ili pojave

Značajnije stavke prihoda prikazane su kao ostali prihodi, a odnose se prvenstveno na prihode temeljem objisa obveza, prihode od najma, te ukidanja rezervacija.

1. iznose koje poduzetnik duguje i koji dospijevaju nakon više od pet godina, kao i ukupna dugovanja poduzetnika pokrivena vrijednim osiguranjem koje je dao poduzetnik, uz

naznaku vrobi i oblike osiguranja

Nema obveza koje dospijevaju nakon više od pet godina.

1. prosječan broj zaposlenih tijekom tekutog razdoblja 500

2. ako je poduzetnik u poslovnoj godini sukladno propisima kapitalizirao trošak plaća djelomično ili u cijelosti, informaciju o iznosu ukupnog troška zaposlenih tijekom godine

náčitanjenom na iznos koji je direktno teneto troškove razdoblje i iznos koji je kapitaliziran u vrijednost imovine tijekom razdoblja, na način da se za svaki dio posebno iskaže

ukupni iznos neto plaća te iznos poveza, doprinosa iz plaća i doprinosa na plaće

U poslovnoj godini nije bilo kapitalizacije troška plaća. Trolikovi zaposlenih raličitanjeni su na ukupni iznos neto plaća, te iznos poreza i doprinosa iz plaća i na plaće, a što je

iskazano u računu dobili i gublika kao direktno tenećenje troškova razdoblja.

1. ako su u bilanci priznata rezerviranja za odgošten povez, stanje odgoštenog poreza na kraju poslovne godine i kretenja ith stanja tijekom poslovne godine

U bilanci je priznata odgođena porezna obveza temeljem ukidanja nevelorizacijskih rezervi.

1. naziv i sjedište svakog poduzetnika u kojem poduzetnik, bilo sam ili preko osoba koja djeluje u svoje ime ali za račun poduzetnika, drži sudjelujući udjel u kapitalu, iskazujući

iznos kapitala koji se drži, iznos ukupnog kapitala i rezervi, i dobri ili gublski posljednje poslovne godine predmetnog poduzetnika, a za koje su usvojeni godišnji financijski

izvještaj i informacije u pogledu kapitala i rezervi i dobili ili gublika mogu se izoslaviti u slučaju kada predmetni poduzetnik ne objavljuje svoju bilancu i nije pod kontrolom

drugog poduzetnika.

PREDKUŠENA DRUŠTVA:

EI,POIA d.o.o., Veričešorska 24, Lučko, Hrvatska :

INSTITUT ZA INFRASTRUKTURNE PROJEKTE, Sofija, Buganska :

PRVI CRIKOGORSKI AUTOPUT d.o.o., Podgorica,Orsa Gora :

IGH ITALY SRL, Palmanova, Italia

1. broj i nominatiu vrijednost, ili ako ne postoji nominalna vrijednost, krijgovodstvenu vrijednost dionica ili udjela upisanih tijekom poslovne godine u okviru odobrenog

kapitala

Tijekom Q1-2026. godine nije bilo upisa novih dionica.

1. postojanje bilo kakvih potvrda o sudjetovanju, konverištilnih zadužnica, jamstava, opcija ili sličnih vrijednosnica ili prava, s naznakom njihovog broja i prava koja daju

Nema

1. naziv, sjedište te pravni oblik svakog poduzetnika u kojemu poduzetnik ima neograničanu odgovornost

POVEZANA DRUŠTVA:

IGH PROJEKTIRANJE d.o.o., Zagreb, REPUBLIKA HRVATSKA - 100,00%

RICRO d.o.o., Zagreb, REPUBLIKA HRVATSKA - 100,00%

IGH BUSINESS ADVISORY SERVICES d.o.o., Zagreb, REPUBLIKA HRVATSKA - 100,00%

ETZ d.d., Zagreb, REPUBLIKA HRVATSKA - 86,00%

INSTITUT IGH d.o.o. Mostar, BOSNA I HERCEGOVINA - 100,00%

Družina DP AQUA d.o.o. i ISLAVONIJA CENTAR d.o.o. 05.06.2024. stavljeni su u redovni postupak likvidacije obzirom su bili neaktivni. Brisani su iz sudskog registra u 2025.

godini. Društvo Marisma d.o.o. je u stječnju 2025. godine stavljeno u stetlaj, te nije obuhvaćano konsolidacijom obzirom da Institut IGH d.d. nema kontrolu upravljanja.

29.12.2025. okončan je stelagini postupak Rijslanjem Trgovetilnog suda u Zagrebu.

1. naziv i sjedište poduzetnika koji sastavlja tromjesečni konsolidirani financijski izvještaj najveće grupe poduzetnika u kojoj poduzetnik sudjeluje kao kontrolirani član grupe

Nema

1. naziv i sjedište poduzetnika koji sastavlja tromjesečni konsolidirani financijski izvještaj najmanje grupe poduzetnika u kojoj poduzetnik sudjeluje kao kontrolirani član i koji je

takoder uključen u grupu poduzetnika iz točke 13.

Nema

1. mjesto na kojem je moguće dobiti primjerke tromjesečnih konsolidiranih financijskih izvještaja iz točaka 13. i 14., pod uvjetom da su dostupni

Nema

1. prirodu i poslovnu svrhu aranžmana poduzetnika koji nisu uključani u bilancu i financijski utjevaj tih aranžmana na poduzetnika, pod uvjetom da su rizici ili koristi koji

proizlaze iz takvih aranžmana materijalni i u mjari u kojoj je objavljivanje takvih rizika ili koristi nužno za procjenu financijskog stanja poduzetnika

Nema

1. prirodu i financijski učinak značajnih događaja koji su nastupili nakon datuma bilance i nisu odraženi u računu dobili i gublika ili bilanci

Nema značajnih događaja nakon datuma bilance.