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Podravka d.d. Annual Report 2026

Mar 31, 2026

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General data

Unnamed: 0 Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8 Unnamed: 9
ISSUER’S GENERAL DATA NaN NaN NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Reporting period: NaN NaN NaN 2025-01-01 00:00:00 NaN to 31.12.2025 NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
NaN Year: NaN NaN 2025 NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Annual financial statements NaN NaN NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Registration number (MB): NaN 03454088 NaN NaN Issuer’s home Member State code: NaN HR NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Entity’s registration number (MBS): NaN 010006549 NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Personal identification number (OIB): NaN 18928523252 NaN NaN NaN LEI: 549300TMC6BYESPQ7W85 NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Institution code: NaN 1627 NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Name of the issuer: NaN PODRAVKA prehrambena industrija d.d., KOPRIVNICA NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Postcode and town: NaN 48000 NaN NaN NaN KOPRIVNICA NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Street and house number: NaN ANTE STARČEVIĆA 32 NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
E-mail address: NaN [email protected] NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Web address: NaN www.podravka.com NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Number of employees \n(end of the reporting period): NaN 8472 NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Consolidated report: NaN KD (KN-not consolidated/KD-consolidated) NaN NaN NaN KN KD NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Audited: NaN RD (RN-not audited/RD-audited) NaN NaN NaN RN RD NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Names of subsidiaries (according to IFRS): NaN NaN NaN Registered office: NaN NaN NaN NaN MB:
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
BELUPO d.d. NaN NaN NaN Koprivnica NaN NaN NaN NaN 3805140
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
ŽITO d.o.o. NaN NaN NaN Ljubljana, Slovenija NaN NaN NaN NaN 5391814000
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
PODRAVKA AGRI d.o.o. NaN NaN NaN Osijek NaN NaN NaN NaN 5980984
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
PODRAVKA d.o.o. SARAJEVO NaN NaN NaN Sarajevo, BIH NaN NaN NaN NaN 20188537
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
PODRAVKA POLSKA Sp. z.o.o. NaN NaN NaN Warszawa, Poljska NaN NaN NaN NaN 5981449907
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
PODRAVKA-LAGRIS a.s. NaN NaN NaN Dolni Lhota u Luhačovic, Češka NaN NaN NaN NaN 3042510487
NaN NaN NaN NaN NaN NaN NaN NaN NaN Yes
NaN NaN NaN NaN NaN NaN NaN NaN NaN No
Bookkeeping firm: NaN No NaN (Yes/No) NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN (name of the bookkeeping firm) NaN NaN NaN
Contact person: NaN Katarina Petković NaN NaN NaN NaN NaN NaN NaN
NaN NaN (only name and surname of the contact person) NaN NaN NaN NaN NaN NaN NaN
Telephone: NaN 048 651 200 NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
E-mail address: NaN [email protected] NaN NaN NaN NaN NaN NaN NaN
NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
Audit firm: NaN Ernst & Young d.o.o. NaN NaN NaN NaN NaN NaN NaN
NaN NaN (name of the audit firm) NaN NaN NaN NaN NaN NaN NaN
Certified auditor: NaN Berislav Horvat NaN NaN NaN NaN NaN NaN NaN
NaN NaN (name and surname) NaN NaN NaN NaN NaN NaN NaN

Balance sheet

BALANCE SHEET Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8
balance as at 31.12.2025 NaN NaN NaN NaN NaN NaN NaN NaN
in EUR NaN NaN NaN NaN NaN NaN NaN NaN
Submitter: PODRAVKA prehrambena industrija d.d., KOPRIVNICA NaN NaN NaN NaN NaN NaN NaN NaN
Item NaN NaN NaN NaN NaN ADP\ncode Last day of the preceding business year At the reporting date of the current period
1 NaN NaN NaN NaN NaN 2 3 4
NaN NaN NaN NaN NaN NaN NaN NaN NaN
A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID NaN NaN NaN NaN NaN 1 0 0
B) FIXED ASSETS (ADP 003+010+020+031+036) NaN NaN NaN NaN NaN 2 480551855.03 795280411.37
I INTANGIBLE ASSETS (ADP 004 to 009) NaN NaN NaN NaN NaN 3 40411655.97 50298177.22
1 Research and development NaN NaN NaN NaN NaN 4 2075707.79 2109444.95
2 Concessions, patents, licences, trademarks, software and other rights NaN NaN NaN NaN NaN 5 25433807.89 38770412.12
3 Goodwill NaN NaN NaN NaN NaN 6 3697623.57 3852845.57
4 Advances for the purchase of intangible assets NaN NaN NaN NaN NaN 7 778912.46 559533.61
5 Intangible assets in preparation NaN NaN NaN NaN NaN 8 8425604.26 5005940.97
6 Other intangible assets NaN NaN NaN NaN NaN 9 0 0
II TANGIBLE ASSETS (ADP 011 to 019) NaN NaN NaN NaN NaN 10 410735579.56 715348443.11
1 Land NaN NaN NaN NaN NaN 11 24513950.2 91020997.74
2 Buildings NaN NaN NaN NaN NaN 12 135373008.61 267106311.58
3 Plant and equipment NaN NaN NaN NaN NaN 13 149836111.62 239531575.83
4 Tools, working inventory and transportation assets NaN NaN NaN NaN NaN 14 20145611.35 57101933.82
5 Biological assets NaN NaN NaN NaN NaN 15 0 15408028
6 Advances for the purchase of tangible assets NaN NaN NaN NaN NaN 16 3689078.36 1112927.26
7 Tangible assets in preparation NaN NaN NaN NaN NaN 17 63479461.98 21359967.63
8 Other tangible assets NaN NaN NaN NaN NaN 18 0 5714310
9 Investment property NaN NaN NaN NaN NaN 19 13698357.44 16992391.25
III FIXED FINANCIAL ASSETS (ADP 021 to 030) NaN NaN NaN NaN NaN 20 1046673.44 1070757.39
1 Investments in holdings (shares) of undertakings within the group NaN NaN NaN NaN NaN 21 0 0
2 Investments in other securities of undertakings within the group NaN NaN NaN NaN NaN 22 0 0
3 Loans, deposits, etc. to undertakings within the group NaN NaN NaN NaN NaN 23 0 0
4Investments in holdings (shares) of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 24 0 0
5 Investments in other securities of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 25 0 0
6 Loans, deposits etc. to companies linked by virtue of participating interests NaN NaN NaN NaN NaN 26 0 0
7 Investments in securities NaN NaN NaN NaN NaN 27 680456.21 680456.21
8 Loans, deposits, etc. given NaN NaN NaN NaN NaN 28 366217.23 390301.18
9 Other investments accounted for using the equity method NaN NaN NaN NaN NaN 29 0 0
10 Other fixed financial assets NaN NaN NaN NaN NaN 30 0 0
IV RECEIVABLES (ADP 032 to 035) NaN NaN NaN NaN NaN 31 0 0
1 Receivables from undertakings within the group NaN NaN NaN NaN NaN 32 0 0
2 Receivables from companies linked by virtue of participating interests NaN NaN NaN NaN NaN 33 0 0
3 Customer receivables NaN NaN NaN NaN NaN 34 0 0
4 Other receivables NaN NaN NaN NaN NaN 35 0 0
V DEFERRED TAX ASSETS NaN NaN NaN NaN NaN 36 28357946.06 28563033.65
C) CURRENT ASSETS (ADP 038+046+053+063) NaN NaN NaN NaN NaN 37 351384156.33 552308791.42
I INVENTORIES (ADP 039 to 045) NaN NaN NaN NaN NaN 38 173613778.71 308978347.46
1 Raw materials and consumables NaN NaN NaN NaN NaN 39 62890291.82 100938412.97
2 Production in progress NaN NaN NaN NaN NaN 40 13615493.15 29251726.63
3 Finished goods NaN NaN NaN NaN NaN 41 72220972.22 98346943.51
4 Merchandise NaN NaN NaN NaN NaN 42 17635757.32 21924398.19
5 Advances for inventories NaN NaN NaN NaN NaN 43 0 0
6 Fixed assets held for sale NaN NaN NaN NaN NaN 44 7251264.2 6419572.16
7 Biological assets NaN NaN NaN NaN NaN 45 0 52097294
II RECEIVABLES (ADP 047 to 052) NaN NaN NaN NaN NaN 46 133529140.55 203035764.44
1 Receivables from undertakings within the group NaN NaN NaN NaN NaN 47 0 0
2 Receivables from companies linked by virtue of participating interests NaN NaN NaN NaN NaN 48 0 0
3 Customer receivables NaN NaN NaN NaN NaN 49 126308040.88 174243524.81
4 Receivables from employees and members of the undertaking NaN NaN NaN NaN NaN 50 744126.85 632559.69
5 Receivables from government and other institutions NaN NaN NaN NaN NaN 51 5271391.46 26688578.06
6 Other receivables NaN NaN NaN NaN NaN 52 1205581.36 1471101.88
III CURRENT FINANCIAL ASSETS (ADP 054 to 062) NaN NaN NaN NaN NaN 53 17103197.24 55140.87
1 Investments in holdings (shares) of undertakings within the group NaN NaN NaN NaN NaN 54 0 0
2 Investments in other securities of undertakings within the group NaN NaN NaN NaN NaN 55 0 0
3 Loans, deposits, etc. to undertakings within the group NaN NaN NaN NaN NaN 56 0 0
4 Investments in holdings (shares) of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 57 0 0
5 Investment in other securities of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 58 0 0
6 Loans, deposits etc. to companies linked by virtue of participating interests NaN NaN NaN NaN NaN 59 0 0
7 Investments in securities NaN NaN NaN NaN NaN 60 2099.91 0
8 Loans, deposits, etc. given NaN NaN NaN NaN NaN 61 17101097.33 55140.87
9 Other financial assets NaN NaN NaN NaN NaN 62 0 0
IV CASH AT BANK AND IN HAND NaN NaN NaN NaN NaN 63 27138039.83 40239538.65
D ) PREPAID EXPENSES AND ACCRUED INCOME NaN NaN NaN NaN NaN 64 3460437.79 2371851.14
E) TOTAL ASSETS (ADP 001+002+037+064) NaN NaN NaN NaN NaN 65 835396449.15 1349961053.93
OFF-BALANCE SHEET ITEMS NaN NaN NaN NaN NaN 66 24428236.94 26485424.93
LIABILITIES NaN NaN NaN NaN NaN NaN NaN NaN
A) CAPITAL AND RESERVES (ADP 068 to 070+076+077+083+086+089) NaN NaN NaN NaN NaN 67 624328215.84 739318445.31
I INITIAL (SUBSCRIBED) CAPITAL NaN NaN NaN NaN NaN 68 213600090 213600090
II CAPITAL RESERVES NaN NaN NaN NaN NaN 69 17370193.61 14847900.9
III RESERVES FROM PROFIT (ADP 071+072-073+074+075) NaN NaN NaN NaN NaN 70 188885030.73 195387068.11
1 Legal reserves NaN NaN NaN NaN NaN 71 16766614.99 16766614.99
2 Reserves for treasury shares NaN NaN NaN NaN NaN 72 19590484 19590484
3 Treasury shares and holdings (deductible item) NaN NaN NaN NaN NaN 73 -8568645.68 -4540583.35
4 Statutory reserves NaN NaN NaN NaN NaN 74 11636945.42 13089430.88
5 Other reserves NaN NaN NaN NaN NaN 75 149459632 150481121.59
IV REVALUATION RESERVES NaN NaN NaN NaN NaN 76 0 0
V FAIR VALUE RESERVES AND OTHER (ADP 078 to 083) NaN NaN NaN NaN NaN 77 0 0
1 Financial assets at fair value through other comprehensive income (i.e. available for sale) NaN NaN NaN NaN NaN 78 0 0
2 Cash flow hedge - effective portion NaN NaN NaN NaN NaN 79 0 0
3 Hedge of a net investment in a foreign operation - effective portion NaN NaN NaN NaN NaN 80 0 0
4 Other fair value reserves NaN NaN NaN NaN NaN 81 0 0
5 Exchange rate differences from translation of foreign operations (consolidation) NaN NaN NaN NaN NaN 82 0 0
6 Exchange rate differences from translation into the presentation currency NaN NaN NaN NaN NaN 83 0 0
VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 085-086) NaN NaN NaN NaN NaN 84 119747051.96 168855696.66
1 Retained profit NaN NaN NaN NaN NaN 85 119747051.96 168855696.66
2 Loss brought forward NaN NaN NaN NaN NaN 86 0 0
VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 088-089) NaN NaN NaN NaN NaN 87 73861556.64 135384474.07
1 Profit for the business year NaN NaN NaN NaN NaN 88 73861556.64 135384474.07
2 Loss for the business year NaN NaN NaN NaN NaN 89 0 0
VIII MINORITY (NON-CONTROLLING) INTEREST NaN NaN NaN NaN NaN 90 10864292.9 11243215.57
B) PROVISIONS (ADP 092 to 097) NaN NaN NaN NaN NaN 91 12698205.12 19892776.06
1 Provisions for pensions, termination benefits and similar obligations NaN NaN NaN NaN NaN 92 7637595.65 12021882.94
2 Provisions for tax liabilities NaN NaN NaN NaN NaN 93 0 0
3 Provisions for ongoing legal cases NaN NaN NaN NaN NaN 94 5060609.47 7870893.12
4 Provisions for renewal of natural resources NaN NaN NaN NaN NaN 95 0 0
5 Provisions for warranty obligations NaN NaN NaN NaN NaN 96 0 0
6 Other provisions NaN NaN NaN NaN NaN 97 0 0
C) LONG-TERM LIABILITIES (ADP 099 to 109) NaN NaN NaN NaN NaN 98 18114848.22 342905772.38
1 Liabilities to undertakings within the group NaN NaN NaN NaN NaN 99 0 0
2 Liabilities for loans, deposits, etc. of undertakings within the group NaN NaN NaN NaN NaN 100 0 0
3 Liabilities to companies linked by virtue of participating interests NaN NaN NaN NaN NaN 101 0 0
4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 102 0 0
5 Liabilities for loans, deposits etc. NaN NaN NaN NaN NaN 103 0 0
6 Liabilities to banks and other financial institutions NaN NaN NaN NaN NaN 104 11663213.15 335007354.24
7 Liabilities for advance payments NaN NaN NaN NaN NaN 105 0 0
8 Liabilities to suppliers NaN NaN NaN NaN NaN 106 0 196448
9 Liabilities for securities NaN NaN NaN NaN NaN 107 0 0
10 Other long-term liabilities NaN NaN NaN NaN NaN 108 2309737.52 2217631.02
11 Deferred tax liability NaN NaN NaN NaN NaN 109 4141897.55 5484339.12
D) SHORT-TERM LIABILITIES (ADP 111 to 124) NaN NaN NaN NaN NaN 110 144516843.87 205767615.24
1 Liabilities to undertakings within the group NaN NaN NaN NaN NaN 111 0 0
2 Liabilities for loans, deposits, etc. of undertakings within the group NaN NaN NaN NaN NaN 112 0 0
3 Liabilities to companies linked by virtue of participating interests NaN NaN NaN NaN NaN 113 0 0
4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 114 0 0
5 Liabilities for loans, deposits etc. NaN NaN NaN NaN NaN 115 64628.13 78246.39
6 Liabilities to banks and other financial institutions NaN NaN NaN NaN NaN 116 45969351.57 86692749.23
7 Liabilities for advance payments NaN NaN NaN NaN NaN 117 1087880.73 1024162.67
8 Liabilities to suppliers NaN NaN NaN NaN NaN 118 72999332.99 84416548.8
9 Liabilities for securities NaN NaN NaN NaN NaN 119 29660.19 0
10 Liabilities to employees NaN NaN NaN NaN NaN 120 14037295.71 19188415.28
11 Taxes, contributions and similar liabilities NaN NaN NaN NaN NaN 121 7979030.27 9528089.76
12 Liabilities arising from the share in the result NaN NaN NaN NaN NaN 122 715728.58 1206751.06
13 Liabilities arising from fixed assets held for sale NaN NaN NaN NaN NaN 123 0 0
14 Other short-term liabilities NaN NaN NaN NaN NaN 124 1633935.7 3632652.05
E) ACCRUALS AND DEFERRED INCOME NaN NaN NaN NaN NaN 125 35738336.1 42076444.94
F) TOTAL – LIABILITIES (ADP 067+091+098+110+125) NaN NaN NaN NaN NaN 126 835396449.15 1349961053.93
G) OFF-BALANCE SHEET ITEMS NaN NaN NaN NaN NaN 127 24428236.94 26485424.93

P&L

STATEMENT OF PROFIT OR LOSS Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8
for the period 01.01.2025 to 31.12.2025 NaN NaN NaN NaN NaN NaN NaN NaN
in EUR NaN NaN NaN NaN NaN NaN NaN NaN
Submitter: PODRAVKA prehrambena industrija d.d., KOPRIVNICA NaN NaN NaN NaN NaN NaN NaN NaN
Item NaN NaN NaN NaN NaN ADP\ncode Same period of the previous year Current period
1 NaN NaN NaN NaN NaN 2 3 4
I OPERATING INCOME (ADP 002 to 006) NaN NaN NaN NaN NaN 1 771504545.14 1107854385.7
1 Income from sales with undertakings within the group NaN NaN NaN NaN NaN 2 0 0
2 Income from sales NaN NaN NaN NaN NaN 3 766502288.14 1013859580.7
3 Income from the use of own products, goods and services NaN NaN NaN NaN NaN 4 0 0
4 Other operating income with undertakings within the group NaN NaN NaN NaN NaN 5 0 0
5 Other operating income (outside the group) NaN NaN NaN NaN NaN 6 5002257 93994805
II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) NaN NaN NaN NaN NaN 7 691527464 938297227.58
1 Changes in inventories of work in progress and finished goods NaN NaN NaN NaN NaN 8 -11000673.8 -2101716.14
2 Material costs (ADP 010 to 011) NaN NaN NaN NaN NaN 9 468886738.89 610238052.54
a) Costs of raw materials and consumables NaN NaN NaN NaN NaN 10 277233121.16 374419697.1
b) Costs of goods sold NaN NaN NaN NaN NaN 11 102199993.31 121325472.98
c) Other external costs NaN NaN NaN NaN NaN 12 89453624.42 114492882.46
3 Staff costs (ADP 014 to 016) NaN NaN NaN NaN NaN 13 175032006.89 238208410.93
a) Net salaries and wages NaN NaN NaN NaN NaN 14 120598850.83 160743708.11
b) Tax and contributions from salary costs NaN NaN NaN NaN NaN 15 35740110.49 50752967.4
c) Contributions on salaries NaN NaN NaN NaN NaN 16 18693045.57 26711735.42
4 Depreciation NaN NaN NaN NaN NaN 17 34390700.74 58024134.43
5 Other costs NaN NaN NaN NaN NaN 18 18712056.65 27269755.87
6 Value adjustments (ADP 020+021) NaN NaN NaN NaN NaN 19 -181243.06 2030062.85
a) fixed assets other than financial assets NaN NaN NaN NaN NaN 20 1041867.47 588261.74
b) current assets other than financial assets NaN NaN NaN NaN NaN 21 -1223110.53 1441801.11
7 Provisions (ADP 023 to 028) NaN NaN NaN NaN NaN 22 471022.53 0
a) Provisions for pensions, termination benefits and similar obligations NaN NaN NaN NaN NaN 23 0 0
b) Provisions for tax liabilities NaN NaN NaN NaN NaN 24 0 0
c) Provisions for ongoing legal cases NaN NaN NaN NaN NaN 25 471022.53 0
d) Provisions for renewal of natural resources NaN NaN NaN NaN NaN 26 0 0
e) Provisions for warranty obligations NaN NaN NaN NaN NaN 27 0 0
f) Other provisions NaN NaN NaN NaN NaN 28 0 0
8 Other operating expenses NaN NaN NaN NaN NaN 29 5216855.16 4628527.1
III FINANCIAL INCOME (ADP 031 to 040) NaN NaN NaN NaN NaN 30 2523620.42 728341.67
1 Income from investments in holdings (shares) of undertakings within the group NaN NaN NaN NaN NaN 31 0 0
2 Income from investments in holdings (shares) of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 32 0 0
3 Income from other long-term financial investment and loans granted to undertakings within the group NaN NaN NaN NaN NaN 33 0 0
4 Other interest income from operations with undertakings within the group NaN NaN NaN NaN NaN 34 0 0
5 Exchange rate differences and other financial income from operations with undertakings within the group NaN NaN NaN NaN NaN 35 0 0
6 Income from other long-term financial investments and loans NaN NaN NaN NaN NaN 36 16412.37 21971.77
7 Other interest income NaN NaN NaN NaN NaN 37 2507208.05 678809.62
8 Exchange rate differences and other financial income NaN NaN NaN NaN NaN 38 0 0
9 Unrealised gains (income) from financial assets NaN NaN NaN NaN NaN 39 0 27560.28
10 Other financial income NaN NaN NaN NaN NaN 40 0 0
IV FINANCIAL EXPENSES (ADP 042 to 048) NaN NaN NaN NaN NaN 41 2638698.23 16652373.87
1 Interest expenses and similar expenses with undertakings within the group NaN NaN NaN NaN NaN 42 0 0
2 Exchange rate differences and other expenses from operations with undertakings within the group NaN NaN NaN NaN NaN 43 0 0
3 Interest expenses and similar expenses NaN NaN NaN NaN NaN 44 2491736.64 16636723.53
4 Exchange rate differences and other expenses NaN NaN NaN NaN NaN 45 69439.27 15650.34
5 Unrealised losses (expenses) from financial assets NaN NaN NaN NaN NaN 46 77522.32 0
6 Value adjustments of financial assets (net) NaN NaN NaN NaN NaN 47 0 0
7 Other financial expenses NaN NaN NaN NaN NaN 48 0 0
V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF PARTICIPATING INTERESTS NaN NaN NaN NaN NaN 49 0 0
VI SHARE IN PROFIT FROM JOINT VENTURES NaN NaN NaN NaN NaN 50 0 0
VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST NaN NaN NaN NaN NaN 51 0 0
VIII SHARE IN LOSS OF JOINT VENTURES NaN NaN NaN NaN NaN 52 0 0
IX TOTAL INCOME (ADP 001+030+049 +050) NaN NaN NaN NaN NaN 53 774028165.56 1108582727.37
X TOTAL EXPENDITURE (ADP 007+041+051 + 052) NaN NaN NaN NaN NaN 54 694166162.23 954949601.45
XI PRE-TAX PROFIT OR LOSS (ADP 053-054) NaN NaN NaN NaN NaN 55 79862003.33 153633125.92
1 Pre-tax profit (ADP 053-054) NaN NaN NaN NaN NaN 56 79862003.33 153633125.92
2 Pre-tax loss (ADP 054-053) NaN NaN NaN NaN NaN 57 0 0
XII INCOME TAX NaN NaN NaN NaN NaN 58 4525673.33 16617462.09
XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) NaN NaN NaN NaN NaN 59 75336330.0 137015663.83
1 Profit for the period (ADP 055-059) NaN NaN NaN NaN NaN 60 75336330.0 137015663.83
2 Loss for the period (ADP 059-055) NaN NaN NaN NaN NaN 61 0 0
DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) NaN NaN NaN NaN NaN NaN NaN NaN
XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS (ADP 063-064) NaN NaN NaN NaN NaN 62 0 0
1 Pre-tax profit from discontinued operations NaN NaN NaN NaN NaN 63 0 0
2 Pre-tax loss on discontinued operations NaN NaN NaN NaN NaN 64 0 0
XV INCOME TAX OF DISCONTINUED OPERATIONS NaN NaN NaN NaN NaN 65 0 0
1 Discontinued operations profit for the period (ADP 062-065) NaN NaN NaN NaN NaN 66 0 0
2 Discontinued operations loss for the period (ADP 065-062) NaN NaN NaN NaN NaN 67 0 0
TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) NaN NaN NaN NaN NaN NaN NaN NaN
XVI PRE-TAX PROFIT OR LOSS (ADP 055+062) NaN NaN NaN NaN NaN 68 0 0
1 Pre-tax profit (ADP 068) NaN NaN NaN NaN NaN 69 0 0
2 Pre-tax loss (ADP 068) NaN NaN NaN NaN NaN 70 0 0
XVII INCOME TAX (ADP 058+065) NaN NaN NaN NaN NaN 71 0 0
XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) NaN NaN NaN NaN NaN 72 0 0
1 Profit for the period (ADP 068-071) NaN NaN NaN NaN NaN 73 0 0
2 Loss for the period (ADP 071-068) NaN NaN NaN NaN NaN 74 0 0
APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) NaN NaN NaN NaN NaN NaN NaN NaN
XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) NaN NaN NaN NaN NaN 75 75336330 137015663.83
1 Attributable to owners of the parent NaN NaN NaN NaN NaN 76 73861556.64 135384474.07
2 Attributable to minority (non-controlling) interest NaN NaN NaN NaN NaN 77 1474773.36 1631189.76
STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) NaN NaN NaN NaN NaN NaN NaN NaN
I PROFIT OR LOSS FOR THE PERIOD NaN NaN NaN NaN NaN 78 75336330 137015663.83
II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX\n (ADP 80 + 87) NaN NaN NaN NaN NaN 79 -320570.41 244059.36
III Items that will not be reclassified to profit or loss (ADP 081 to 085) NaN NaN NaN NaN NaN 80 -86851.51 6746.14
1 Changes in revaluation reserves of fixed tangible and intangible assets NaN NaN NaN NaN NaN 81 0 0
2 Profit or loss arising from subsequent measurement of equity securities at fair value through other comprehensive income NaN NaN NaN NaN NaN 82 20563.24 0
3 Changes in the fair value of the financial liability at fair value through statement of profit or loss that is attributable to changes in the credit risk of that liability NaN NaN NaN NaN NaN 83 0 0
4 Actuarial gains/losses on the defined benefit obligation NaN NaN NaN NaN NaN 84 -107414.75 6746.14
5 Other items that will not be reclassified NaN NaN NaN NaN NaN 85 0 0
6 Income tax relating to items that will not be reclassified NaN NaN NaN NaN NaN 86 0 0
IV Items that may be reclassified to profit or loss (ADP 088 to 096) NaN NaN NaN NaN NaN 87 -233718.9 237313.22
1 Exchange rate differences from translation of foreign operations NaN NaN NaN NaN NaN 88 -233718.9 237313.22
2 Exchange rate differences from translation into the presentation currency NaN NaN NaN NaN NaN 89 0 0
3 Profit or loss arising from subsequent measurement of debt securities at fair value through other comprehensive income NaN NaN NaN NaN NaN 90 0 0
4 Profit or loss arising from effective cash flow hedging NaN NaN NaN NaN NaN 91 0 0
5 Profit or loss arising from effective hedge of a net investment in a foreign operation NaN NaN NaN NaN NaN 92 0 0
6 Share in other comprehensive income/loss of companies linked by virtue of participating interests NaN NaN NaN NaN NaN 93 0 0
7 Changes in fair value of the time value of an option NaN NaN NaN NaN NaN 94 0 0
8 Changes in fair value of the forward elements of forward contracts NaN NaN NaN NaN NaN 95 0 0
9 Other items that may be reclassified to profit or loss NaN NaN NaN NaN NaN 96 0 0
10 Income tax relating to items that may be reclassified to profit or loss NaN NaN NaN NaN NaN 97 0 0
V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087 - 086 - 097) NaN NaN NaN NaN NaN 98 -320570.41 244059.36
VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+099) NaN NaN NaN NaN NaN 99 75015759.59 137259723.19
APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) NaN NaN NaN NaN NaN NaN NaN NaN
VII COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 101+102) NaN NaN NaN NaN NaN 100 75015759.59 137259723.19
1 Attributable to owners of the parent NaN NaN NaN NaN NaN 101 73540986.23 135628135.41
2 Attributable to minority (non-controlling) interest NaN NaN NaN NaN NaN 102 1474773.36 1631587.78

CF_I

STATEMENT OF CASH FLOWS - indirect method Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8
for the period 01.01.2025 . to 31.12.2025. NaN NaN NaN NaN NaN NaN NaN NaN
in EUR NaN NaN NaN NaN NaN NaN NaN NaN
Submitter: PODRAVKA prehrambena industrija d.d., KOPRIVNICA NaN NaN NaN NaN NaN NaN NaN NaN
Item NaN NaN NaN NaN NaN ADP\ncode Same period of the previous year Current period
1 NaN NaN NaN NaN NaN 2 3 4
Cash flow from operating activities NaN NaN NaN NaN NaN NaN NaN NaN
1 Pre-tax profit NaN NaN NaN NaN NaN 1 79862003.33 153633125.92
2 Adjustments (ADP 003 to 010): NaN NaN NaN NaN NaN 2 36024078.09 3109769.83
a) Depreciation NaN NaN NaN NaN NaN 3 34390700.74 58024134.43
b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets NaN NaN NaN NaN NaN 4 1758891.77 -4262500.84
c) Gains and losses from sale and unrealised gains and losses and \nvalue adjustment of financial assets NaN NaN NaN NaN NaN 5 -1791924.98 478750.06
d) Interest and dividend income NaN NaN NaN NaN NaN 6 -2523620.42 -700781.39
e) Interest expenses NaN NaN NaN NaN NaN 7 2491736.64 16636723.53
f) Provisions NaN NaN NaN NaN NaN 8 1775302.99 -3498081.96
g) Exchange rate differences (unrealised) NaN NaN NaN NaN NaN 9 -77008.65 -103562
h) Other adjustments for non-cash transactions and unrealised gains and losses NaN NaN NaN NaN NaN 10 0 -63464912
I Cash flow increase or decrease before changes in working capital (ADP 001+002) NaN NaN NaN NaN NaN 11 115886081.42 156742895.75
3 Changes in the working capital (ADP 013 to 016) NaN NaN NaN NaN NaN 12 -21181513.84 -28771732.01
a) Increase or decrease in short-term liabilities NaN NaN NaN NaN NaN 13 2436822.15 4148961.9
b) Increase or decrease in short-term receivables NaN NaN NaN NaN NaN 14 -8081850.56 -13606359.2
c) Increase or decrease in inventories NaN NaN NaN NaN NaN 15 -15536485.43 -19314334.71
d) Other increase or decrease in working capital NaN NaN NaN NaN NaN 16 0 0
II Cash from operations (ADP 011+012) NaN NaN NaN NaN NaN 17 94704567.58 127971163.74
4 Interest paid NaN NaN NaN NaN NaN 18 -4005841.26 -14775410.49
5 Income tax paid NaN NaN NaN NaN NaN 19 -1877266.71 -13929673.21
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) NaN NaN NaN NaN NaN 20 88821459.61 99266080.04
Cash flow from investment activities NaN NaN NaN NaN NaN NaN NaN NaN
1 Cash receipts from sales of fixed tangible and intangible assets NaN NaN NaN NaN NaN 21 914310.29 18073551.6
2 Cash receipts from sales of financial instruments NaN NaN NaN NaN NaN 22 14800369 0
3 Interest received NaN NaN NaN NaN NaN 23 2466442.31 665812.54
4 Dividends received NaN NaN NaN NaN NaN 24 13978.11 14856.85
5 Cash receipts from repayment of loans and deposits NaN NaN NaN NaN NaN 25 15713.79 3409.83
6 Other cash receipts from investment activities NaN NaN NaN NaN NaN 26 0 0
III Total cash receipts from investment activities (ADP 021 to 026) NaN NaN NaN NaN NaN 27 18210813.5 18757630.82
1 Cash payments for the purchase of fixed tangible and intangible assets NaN NaN NaN NaN NaN 28 -71186113.69 -81951492.57
2 Cash payments for the acquisition of financial instruments NaN NaN NaN NaN NaN 29 0 0
3 Cash payments for loans and deposits for the period NaN NaN NaN NaN NaN 30 0 0
4 Acquisition of a subsidiary, net of cash acquired NaN NaN NaN NaN NaN 31 0 -299632681.83
5 Other cash payments from investment activities NaN NaN NaN NaN NaN 32 -15177865.19 -10663.55
IV Total cash payments from investment activities (ADP 028 to 032) NaN NaN NaN NaN NaN 33 -86363978.88 -381594837.95
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027+033) NaN NaN NaN NaN NaN 34 -68153165.38 -362837207.13
Cash flow from financing activities NaN NaN NaN NaN NaN NaN NaN NaN
1 Cash receipts from the increase in initial (subscribed) capital NaN NaN NaN NaN NaN 35 0 0
2 Cash receipts from the issue of equity financial instruments and debt financial instruments NaN NaN NaN NaN NaN 36 0 0
3 Cash receipts from credit principals, loans and other borrowings NaN NaN NaN NaN NaN 37 18006195.63 472025875.72
4 Other cash receipts from financing activities NaN NaN NaN NaN NaN 38 854400 2783631
V Total cash receipts from financing activities (ADP 035 to 038) NaN NaN NaN NaN NaN 39 18860595.63 474809506.72
1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments NaN NaN NaN NaN NaN 40 -20927233.81 -162276749.22
2 Cash payments for dividends NaN NaN NaN NaN NaN 41 -23599918.11 -23339853.8
3 Cash payments for finance lease NaN NaN NaN NaN NaN 42 -43038 -52980.45
4 Cash payments for the redemption of own shares and decrease in initial\n(subscribed) capital NaN NaN NaN NaN NaN 43 -3221451 -859805
5 Other cash payments from financing activities NaN NaN NaN NaN NaN 44 -7127257.11 -11607492.34
VI Total cash payments from financing activities (ADP 040 to 044) NaN NaN NaN NaN NaN 45 -54918898.03 -198136880.81
C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039+045) NaN NaN NaN NaN NaN 46 -36058302.4 276672625.91
1 Unrealised exchange rate differences in respect of cash and cash equivalents NaN NaN NaN NaN NaN 47 0 0
D) NET INCREASE OR DECREASE IN CASH FLOW (ADP 020+034+046+047) NaN NaN NaN NaN NaN 48 -15390008.17 13101498.82
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD NaN NaN NaN NaN NaN 49 42528048 27138039.83
F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (ADP 048+049) NaN NaN NaN NaN NaN 50 27138039.83 40239538.65

CF_D

STATEMENT OF CASH FLOWS - direct method Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8
for the period 01.01.2025 to 31.12.2025 NaN NaN NaN NaN NaN NaN NaN NaN
in EUR NaN NaN NaN NaN NaN NaN NaN NaN
Submitter: PODRAVKA prehrambena industrija d.d., KOPRIVNICA NaN NaN NaN NaN NaN NaN NaN NaN
Item NaN NaN NaN NaN NaN ADP\ncode Same period of the previous year Current period
1 NaN NaN NaN NaN NaN 2 3 4
Cash flow from operating activities NaN NaN NaN NaN NaN NaN NaN NaN
1 Cash receipts from customers NaN NaN NaN NaN NaN 1 0 0
2 Cash receipts from royalties, fees, commissions and other revenue NaN NaN NaN NaN NaN 2 0 0
3 Cash receipts from insurance premiums NaN NaN NaN NaN NaN 3 0 0
4 Cash receipts from tax refund NaN NaN NaN NaN NaN 4 0 0
5 Other cash receipts from operating activities NaN NaN NaN NaN NaN 5 0 0
I Total cash receipts from operating activities (ADP 001 to 005) NaN NaN NaN NaN NaN 6 0 0
1 Cash payments to suppliers NaN NaN NaN NaN NaN 7 0 0
2 Cash payments to employees NaN NaN NaN NaN NaN 8 0 0
3 Cash payments for insurance premiums NaN NaN NaN NaN NaN 9 0 0
4 Interest paid NaN NaN NaN NaN NaN 10 0 0
5 Income tax paid NaN NaN NaN NaN NaN 11 0 0
6 Other cash payments from operating activities NaN NaN NaN NaN NaN 12 0 0
II Total cash payments from operating activities (ADP 007 to 012) NaN NaN NaN NaN NaN 13 0 0
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 006 + 013) NaN NaN NaN NaN NaN 14 0 0
Cash flow from investment activities NaN NaN NaN NaN NaN NaN NaN NaN
1 Cash receipts from sales of fixed tangible and intangible assets NaN NaN NaN NaN NaN 15 0 0
2 Cash receipts from sales of financial instruments NaN NaN NaN NaN NaN 16 0 0
3 Interest received NaN NaN NaN NaN NaN 17 0 0
4 Dividends received NaN NaN NaN NaN NaN 18 0 0
5 Cash receipts from the repayment of loans and deposits NaN NaN NaN NaN NaN 19 0 0
6 Other cash receipts from investment activities NaN NaN NaN NaN NaN 20 0 0
III Total cash receipts from investment activities (ADP 015 to 020) NaN NaN NaN NaN NaN 21 0 0
1 Cash payments for the purchase of fixed tangible and intangible assets NaN NaN NaN NaN NaN 22 0 0
2 Cash payments for the acquisition of financial instruments NaN NaN NaN NaN NaN 23 0 0
3 Cash payments for loans and deposits NaN NaN NaN NaN NaN 24 0 0
4 Acquisition of a subsidiary, net of cash acquired NaN NaN NaN NaN NaN 25 0 0
5 Other cash payments from investment activities NaN NaN NaN NaN NaN 26 0 0
IV Total cash payments from investment activities (ADP 022 to 026) NaN NaN NaN NaN NaN 27 0 0
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 021 + 027) NaN NaN NaN NaN NaN 28 0 0
Cash flow from financing activities NaN NaN NaN NaN NaN 0 NaN NaN
1 Cash receipts from the increase in initial (subscribed) capital NaN NaN NaN NaN NaN 29 0 0
2 Cash receipts the from issue of equity financial instruments and debt financial instruments NaN NaN NaN NaN NaN 30 0 0
3 Cash receipts from credit principals, loans and other borrowings NaN NaN NaN NaN NaN 31 0 0
4 Other cash receipts from financing activities NaN NaN NaN NaN NaN 32 0 0
V Total cash receipts from financing activities (ADP 029 to 032) NaN NaN NaN NaN NaN 33 0 0
1 Cash payments for the repayment of credit principals, loans and\nother borrowings and debt financial instruments NaN NaN NaN NaN NaN 34 0 0
2 Cash payments for dividends NaN NaN NaN NaN NaN 35 0 0
3 Cash payments for finance lease NaN NaN NaN NaN NaN 36 0 0
4 Cash payments for the redemption of own shares and decrease in initial\n(subscribed) capital NaN NaN NaN NaN NaN 37 0 0
5 Other cash payments from financing activities NaN NaN NaN NaN NaN 38 0 0
VI Total cash payments from financing activities (ADP 034 to 038) NaN NaN NaN NaN NaN 39 0 0
C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 033+039) NaN NaN NaN NaN NaN 40 0 0
1 Unrealised exchange rate differences in respect of cash and cash equivalents NaN NaN NaN NaN NaN 41 0 0
D) NET INCREASE OR DECREASE IN CASH FLOW (ADP 014 + 028 + 040 + 041) NaN NaN NaN NaN NaN 42 0 0
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD NaN NaN NaN NaN NaN 43 0 0
F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (ADP 042+043) NaN NaN NaN NaN NaN 44 0 0

SOCE

STATEMENT OF CHANGES IN EQUITY Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5 Unnamed: 6 Unnamed: 7 Unnamed: 8 Unnamed: 9 Unnamed: 10 Unnamed: 11 Unnamed: 12 Unnamed: 13 Unnamed: 14 Unnamed: 15 Unnamed: 16 Unnamed: 17 Unnamed: 18 Unnamed: 19 Unnamed: 20 Unnamed: 21 Unnamed: 22 Unnamed: 23 Unnamed: 24 Unnamed: 25
NaN NaN for the period from NaN 2025-01-01 to 2025-12-31 00:00:00 NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN in EUR NaN
Item NaN NaN NaN NaT NaN ADP\ncode Attributable to owners of the parent NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN Minority (non-controlling)\n interest Total capital and reserves
NaN NaN NaN NaN NaT NaN NaN Initial (subscribed) capital Capital reserves Legal reserves Reserves for treasury shares Treasury shares and holdings (deductible item) Statutory reserves Other reserves Revaluation reserves Financial assets at fair value through other comprehensive income (available for sale) Cash flow hedge - effective portion Hedge of a net investment in a foreign operation - effective portion Other fair value reserves Exchange rate differences from translation of foreign operations Exchange rate differences from translation into the presentation currency Retained profit / loss brought forward Profit/loss for the business year Total attributable to owners of the parent NaN NaN
1 NaN NaN NaN NaT NaN 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 (3 to 6 - 7\n + 8 to 18) 20 21 (19+20)
Previous period NaN NaN NaN NaT NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
1 Balance on the first day of the previous business year NaN NaN NaN NaT NaN 1 213600090 17479372.98 14396602.81 19590484 6928901.49 10622183.9 127533980.66 0 0 0 0 0 0 0 168055812.03 0 564349624.89 10642184.65 574991809.54
2 Changes in accounting policies NaN NaN NaN NaT NaN 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
3 Correction of errors NaN NaN NaN NaT NaN 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) NaN NaN NaN NaT NaN 4 213600090 17479372.98 14396602.81 19590484 6928901.49 10622183.9 127533980.66 0 0 0 0 0 0 0 168055812.03 0 564349624.89 10642184.65 574991809.54
5 Profit/loss of the period NaN NaN NaN NaT NaN 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 73861556.64 73861556.64 1474773.36 75336330
6 Exchange rate differences from translation of foreign operations NaN NaN NaN NaT NaN 6 0 0 0 0 0 0 -233718.9 0 0 0 0 0 0 0 0 0 -233718.9 0 -233718.9
7 Changes in revaluation reserves of fixed tangible and intangible assets NaN NaN NaN NaT NaN 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 Profit or loss arising from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) NaN NaN NaN NaT NaN 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Profit or loss arising from effective cash flow hedge NaN NaN NaN NaT NaN 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Profit or loss arising from effective hedge of a net investment in a foreign operation NaN NaN NaN NaT NaN 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Share in other comprehensive income/loss of companies linked by virtue of participating interests NaN NaN NaN NaT NaN 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 Actuarial gains/losses on the defined benefit obligation NaN NaN NaN NaT NaN 12 0 0 0 0 0 0 -126499.75 0 0 0 0 0 0 0 0 0 -126499.75 0 -126499.75
13 Other changes in equity unrelated to owners NaN NaN NaN NaT NaN 13 0 0 0 0 0 0 25077.12 0 0 0 0 0 0 0 0 0 25077.12 0 25077.12
14 Tax on transactions recognised directly in equity NaN NaN NaN NaT NaN 14 0 0 0 0 0 0 14571.12 0 0 0 0 0 0 0 0 0 14571.12 0 14571.12
15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestment of profit) NaN NaN NaN NaT NaN 15 0 -109179.37 0 0 0 0 0 0 0 0 0 0 0 0 -198804.62 0 -307983.99 0 -307983.99
16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure NaN NaN NaN NaT NaN 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Decrease in initial (subscribed) capital arising from the reinvestment of profit NaN NaN NaN NaT NaN 17 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Redemption of treasury shares/holdings NaN NaN NaN NaT NaN 18 0 0 0 0 3221449.8 0 0 0 0 0 0 0 0 0 0 0 -3221449.8 0 -3221449.8
19 Payments from members/shareholders NaN NaN NaN NaT NaN 19 0 0 0 0 -1581705.61 0 0 0 0 0 0 0 0 0 0 0 1581705.61 0 1581705.61
10 Payment of share in profit/dividend NaN NaN NaN NaT NaN 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -22478960 0 -22478960 0 -22478960
21 Other distributions and payments to members/shareholders NaN NaN NaN NaT NaN 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1252665.11 -1252665.11
22 Transfer to reserves according to the annual schedule NaN NaN NaN NaT NaN 22 0 0 2370012.18 0 0 1014761.52 22246221.75 0 0 0 0 0 0 0 -25630995.45 0 0 0 0
23 Increase in reserves arising from the pre-bankruptcy settlement procedure NaN NaN NaN NaT NaN 23 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) NaN NaN NaN NaT NaN 24 213600090 17370193.61 16766614.99 19590484 8568645.68 11636945.42 149459632 0 0 0 0 0 0 0 119747051.96 73861556.64 613463922.94 10864292.9 624328215.84
APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) NaN NaN NaN NaT NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) NaN NaN NaN NaT NaN 25 0 0 0 0 0 0 -320570.41 0 0 0 0 0 0 0 0 0 -320570.41 0 -320570.41
II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) NaN NaN NaN NaT NaN 26 0 0 0 0 0 0 -320570.41 0 0 0 0 0 0 0 0 73861556.64 73540986.23 1474773.36 75015759.59
III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) NaN NaN NaN NaT NaN 27 0 -109179.37 2370012.18 0 1639744.19 1014761.52 22246221.75 0 0 0 0 0 0 0 -48308760.07 0 -24426688.18 -1252665.11 -25679353.29
Current period NaN NaN NaN NaT NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
1 Balance on the first day of the current business year NaN NaN NaN NaT NaN 28 213600090 17370193.61 16766614.99 19590484 8568645.68 11636945.42 149459632 0 0 0 0 0 0 0 193608608.6 0 613463922.94 10864292.9 624328215.84
2 Changes in accounting policies NaN NaN NaN NaT NaN 29 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
3 Correction of errors NaN NaN NaN NaT NaN 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4 Balance on the first day of the current business year (restated) (ADP 28 to 30) NaN NaN NaN NaT NaN 31 213600090 17370193.61 16766614.99 19590484 8568645.68 11636945.42 149459632 0 0 0 0 0 0 0 193608608.6 0 613463922.94 10864292.9 624328215.84
5 Profit/loss of the period NaN NaN NaN NaT NaN 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 135384474.07 135384474.07 1631189.76 137015663.83
6 Exchange rate differences from translation of foreign operations NaN NaN NaN NaT NaN 33 0 0 0 0 0 0 236915.2 0 0 0 0 0 0 0 0 0 236915.2 398.02 237313.22
7 Changes in revaluation reserves of fixed tangible and intangible assets NaN NaN NaN NaT NaN 34 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 Profit or loss arising from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) NaN NaN NaN NaT NaN 35 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Profit or loss arising from effective cash flow hedge NaN NaN NaN NaT NaN 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Profit or loss arising from effective hedge of a net investment in a foreign operation NaN NaN NaN NaT NaN 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Share in other comprehensive income/loss of companies linked by virtue of participating interests NaN NaN NaN NaT NaN 38 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 Actuarial gains/losses on the defined benefit obligation NaN NaN NaN NaT NaN 39 0 0 0 0 0 0 -31445.12 0 0 0 0 0 0 0 0 0 -31445.12 0 -31445.12
13 Other changes in equity unrelated to owners NaN NaN NaN NaT NaN 40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
14 Tax on transactions recognised directly in equity NaN NaN NaN NaT NaN 41 0 0 0 0 0 0 38191.26 0 0 0 0 0 0 0 0 0 38191.26 0 38191.26
15 Decrease in initial (subscribed) capital (other than that arising from the pre-bankruptcy settlement procedure and arising from the reinvestment of profit) NaN NaN NaN NaT NaN 42 0 -2522292.71 0 0 0 0 0 0 0 0 0 0 0 0 356349.25 0 -2165943.46 0 -2165943.46
16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure NaN NaN NaN NaT NaN 43 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Decrease in initial (subscribed) capital arising from the reinvestment of profit NaN NaN NaN NaT NaN 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Redemption of treasury shares/holdings NaN NaN NaN NaT NaN 45 0 0 0 0 859806.1 0 0 0 0 0 0 0 0 0 -300736.28 0 -1160542.38 0 -1160542.38
19 Payments from members/shareholders NaN NaN NaN NaT NaN 46 0 0 0 0 -4887868.43 0 0 0 0 0 0 0 0 0 0 0 4887868.43 0 4887868.43
20 Payment of share in profit/dividend NaN NaN NaN NaT NaN 47 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -22578211.2 0 -22578211.2 0 -22578211.2
21 Other distributions and payments to members/shareholders NaN NaN NaN NaT NaN 48 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1252665.11 -1252665.11
22 Carryforward per annual plan NaN NaN NaN NaT NaN 49 0 0 0 0 0 1452485.46 777828.25 0 0 0 0 0 0 0 -2230313.71 0 0 0 0
23 Increase in reserves arising from the pre-bankruptcy settlement procedure NaN NaN NaN NaT NaN 50 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
24 Balance on the last day of the current business year reporting period (ADP 31 to 50) NaN NaN NaN NaT NaN 51 213600090 14847900.9 16766614.99 19590484 4540583.35 13089430.88 150481121.59 0 0 0 0 0 0 0 168855696.66 135384474.07 728075229.74 11243215.57 739318445.31
APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) NaN NaN NaN NaT NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN NaN
I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41) NaN NaN NaN NaT NaN 52 0 0 0 0 0 0 243661.34 0 0 0 0 0 0 0 0 0 243661.34 398.02 244059.36
II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 3252) NaN NaN NaN NaT NaN 53 0 0 0 0 0 0 243661.34 0 0 0 0 0 0 0 0 135384474.07 135628135.41 1631587.78 137259723.19
III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 42 to 50) NaN NaN NaN NaT NaN 54 0 -2522292.71 0 0 -4028062.33 1452485.46 777828.25 0 0 0 0 0 0 0 -24752911.94 0 -21016828.61 -1252665.11 -22269493.72

Notes

NOTES TO FINANCIAL STATEMENTS – AFS Name of the issuer: _______________________________________________________ Personal identification number (OIB): ________________________________________________________ Reporting period: _____________________________________________ Notes to the financial statements are to be drawn up in accordance with the International Financial Reporting Standards (hereinafter: IFRS) in such a way that they: a) present information about the basis for the preparation of the financial statements and the specific accounting policies used in accordance with the International Accounting Standard 1 (IAS 1), b) disclose any information required by IFRSs that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, c) provide additional information that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, but is relevant for understanding any of them. (d) in the notes to the financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. issuer’s name, registered office (address), legal form, country of establishment, entity’s registration number and, if applicable, the indication whether the issuer is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration 2. adopted accounting policies 3. the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the issuer within the group or company linked by virtue of participating interest shall be disclosed separately 4. the amount of advances and credits granted to the members of the administrative, managerial and supervisory bodies, with indications of the interest rates, main conditions and any amounts repaid, written-off or revoked, as well as commitments entered into on their behalf by way of guarantees of any kind, with an indication of the total for each category 5. the amount and nature of individual items of income or expenditure which are of exceptional size or incidence 6. amounts owed by the issuer and falling due after more than five years, as well as the total debts of the issuer covered by valuable security furnished, with an indication of the nature and form of the security 7. average number of employees during the financial year 8. where, in accordance with the regulations, the issuer capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries 9. the amount of the emoluments granted in respect of the financial year to the members of the administrative, managerial and supervisory bodies by reason of their responsibilities, and any commitments arising or entered into in respect of retirement pensions for former members of those bodies, with an indication of the total for each category 10. the average number of persons employed during the financial year, broken down by categories and, if they are not disclosed separately in the profit and loss account, the staff costs relating to the financial year, broken down between net salaries and wages, tax costs and contributions from salaries, contributions on salaries and other salary costs, excluding cost allowances 11. where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year 12. the name and registered office of each of the companies in which the issuer, either itself or through a person acting in their own name but on the issuer's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the company concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the company concerned does not publish its balance sheet and is not controlled by another company 13. the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital 14. where there is more than one class of shares, the number and the nominal value or, in the absence of a nominal value, the accounting value for each class 15. the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer 16. the name, registered office and legal form of each of the companies of which the issuer is a member having unlimited liability 17. the name and registered office of the company which draws up the consolidated financial statements of the largest group of companies of which the issuer forms part as a controlled group member 18. the name and registered office of the company which draws up the consolidated financial statements of the smallest group of companies of which the issuer forms part as a controlled group member and which is also included in the group of companies referred to in point 17 19. the place where copies of the consolidated financial statements referred to in points 17 and 18 may be obtained, provided that they are available 20. the proposed appropriation of profit or treatment of loss, or where applicable, the appropriation of the profit or treatment of the loss 21. the nature and business purpose of the issuer's arrangements that are not included in the balance sheet and the financial impact on the issuer of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the issuer 22. the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet 23. the net income broken down by categories of activity and into geographical markets, in so far as those categories and markets differ substantially from one another, taking account of the manner in which the sale of products and the provision of services are organised. 24 the total fees for the financial year charged by each statutory auditor or audit firm for the statutory audit of the annual financial statements, i.e. annual consolidated financial statements, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services, total research and development expenditure as the basis for granting state aid.Name of the Issuer: PODRAVKA prehrambena industrija d.d., Ante Starčevića 32, KOPRIVNICA Personal identification number (OIB): 18928523252 Reporting period: 1 January 2025 – 31 December 2025 a) The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union. The financial statements have been prepared on the historical cost basis, except where stated otherwise. The financial statements have been prepared on the going concern basis and require the use of estimates and judgments in applying accounting policies. The financial statements are prepared in consistence with comparative information. All significant accounting policies applied in the preparation of the financial statements have been disclosed in the audited annual financial statements. b) Information to be disclosed under IFRS that is not presented in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity is disclosed in the notes to the audited annual financial statements. c) Additional information that is not presented in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, but is important for understanding any of them is disclosed in the notes to the audited annual financial statements. d) In addition to the above information, the following information is disclosed in the notes to the audited annual financial statements: 1. Name of the Issuer: PODRAVKA prehrambena industrija d.d., Ante Starčevića 32, KOPRIVNICA Legal form: joint-stock company Country of registration: Republic of Croatia Entity’s registration number (MBS): 010006549 Personal identification number (OIB): 18928523252 2. During 2025, the accounting policies were supplemented in the areas of biological assets, government grants, spare parts inventories, and financial liabilities due to the acquisition of agricultural companies into the Podravka Group. 3. The Group has contingent liabilities under guarantees and warranties given not recognized in the consolidated statement of financial position. As at 31 December 2025, guarantees and warranties given amount to EUR 4,893 thousand (2024: EUR 4,916 thousand). According to the assessment of the Group’s Management Board as at 31 December 2025 there is no significant probability of the occurrence of these liabilities for the Group. On 31 December 2025 off-balance sheet items amount to EUR 26,485 thousand (2024: EUR 24,428 thousand). 4. The Group has no approved advances and loans to members of the administrative, management and supervisory bodies and no liabilities agreed in their favour through guarantees. 5. During 2025, due to acquisition the Group generated positive impact from income from difference between the consideration paid and the net acquired fair value of assets in the amount of EUR 57,531 thousand (2024: EUR 0 thousand), income from agricultural subsidies in the amount of EUR 27,194 thousand (2024: EUR 0 thousand), gains from the reversal of impairment of pharmacy rights in the amount of EUR 1,724 thousand (2024: EUR 0 thousand), and gains from the disposal of a subsidiary in the amount of EUR 1,324 thousand (2024: EUR 0 thousand), presented under other operating income (outside the Group). In 2025, the Group had a negative impact of movements in exchange rate differences on trade receivables and trade payables and interest on trade receivables in the amount of EUR 374 thousand (2024: negative impact of EUR 554 thousand) reported under the item other operating expenses (outside the group). In 2025, the Group incurred impairment losses on intangible assets in the amount of EUR 548 thousand (2024: EUR 770 thousand), and impairment losses on property, plant and equipment in the amount of EUR 40 thousand (2024: EUR 271 thousand), presented under impairment of non‑financial non‑current assets. 6. The Group’s debt maturing after more than 5 years relates to lease liabilities in the amount of EUR 71,971 thousand (2024: EUR 3,800 thousand). The Group’s buildings, land and equipment with a net book value of EUR 1,386 thousand (2024: EUR 40,134 thousand) are pledged as collateral for the Group’s borrowings. 7. The average number of employees in the Group during 2025 was 8,198 employees (2024: 6,284 employees). 8. During 2025, from the total cost of salaries, the Group capitalized EUR 600 thousand of human labor costs for the purpose of its own development (2024: EUR 196 thousand), of which net salaries amount to EUR 383 thousand (2024: EUR 128 thousand), contributions from salaries amount to EUR 105 thousand (2024: EUR 34 thousand), contributions on salaries amount to EUR 74 thousand (2024: EUR 23 thousand), and taxes amount to EUR 38 thousand (2024: EUR 11 thousand). 9. Remuneration to members of the Supervisory Board and the Audit Committee of the Company and members of the Supervisory Boards of the three largest groups in 2025 amounted to EUR 570 thousand (2024: EUR 471 thousand to members of the Supervisory Board and the Audit Committee of the Company and members of the Supervisory Boards of the two largest groups). Remuneration to members of the Management Board of the Company and members of the Management Boards of the three largest groups amounted to EUR 3,542 thousand (2024: EUR 2,525 thousand to members of the Managements Board of the Company and members of the Management Boards of the two largest groups). During 2025, exercised share-based payments by members of the Management Boards amounted to EUR 5,048 thousand (2024: EUR 1,563 thousand). The Group has no liabilities for retirement benefits under IAS 19. 10. Staff costs in 2025 amount to EUR 238,208 thousand (2024: EUR 175,032 thousand), of which net salaries amount to EUR 126,192 thousand (2024: EUR 90,710 thousand), other staff costs (mostly related to non-taxable material receipts) amount to EUR 34,551 thousand (2024: EUR 29,889 thousand), taxes and contributions from salaries amount to EUR 50,753 thousand (2024: EUR 35,740 thousand), contributions on salaries amount to EUR 26,712 thousand (2024: EUR 18,693 thousand). 11. Balance of deferred tax assets as at 31 December 2025 amounts to EUR 28,563 thousand (2024: EUR 28,358 thousand). Deferred tax assets was increased by EUR 205 thousand during 2025 (during 2024: increased by EUR 2,973 thousand). The most significant effect on the net increase of deferred tax assets during 2025 results from recognizing the effects related to the acquisition of companies within the Agri Group and from utilizing the investment tax incentive. Balance of deferred tax liability as at 31 December 2025 amounts to EUR 5,484 thousand (2024: EUR 4,142 thousand). For details see Note 15 to the audited financial statements. 12. The Group has no participating interests. 13. The Group has a subscribed share capital consisting of 7,120,003 shares with a nominal value of EUR 30.00. During 2025, there was no change in the subscribed share capital. 14. All shares are of the same type. 15. In prior years the Group granted options to purchase shares of Podravka d.d. to management. The exercise price of the approved option is equal to the weighted average price of Podravka d.d. share realized on the Zagreb Stock Exchange in the year in which the option was granted. As at 31 December 2025, the number of remaining options granted is 17,000 (2024: 60,300). At the Group level there are long-term plans to allocate shares to the Group`s key management for the period from 2025 to 2028. Accordingly in period Jan - Dec 2025 a total of 8,829 shares were exercised (2024: 2,217 shares). 16. The Group has no interests in unlimited liability companies. 17. Podravka prehrambena industrija d.d., Ante Starčevića 32, Koprivnica prepares the annual consolidated financial statements of the largest Group. 18. The issuer is not a controlled member of any group. 19. The annual consolidated financial statements are available on the Issuer’s website www.podravka.hr. 20. The audited consolidated financial statements will be reviewed and approved by the Management Board and sent to the Supervisory Board for consideration. At its meeting, the Supervisory Board will make a decision on giving consent to the Decision of the Management Board on the approval of financial statements. 21. The Group has no material arrangements with companies that are not included in the audited consolidated financial statements as at 31 December 2025. 22. The Supervisory Board of Podravka d.d. at its meeting held on 10 December 2025 approved the sale of the healthcare entity Deltis Pharm Pharmacies, which is 100% owned by Belupo d.d. within the Pharmaceuticals segment. Following a tender and evaluation of binding offers, the offer from Farmacia Holding d.o.o. was assessed as the most favourable. The total effect of the sale of the subsidiary impacted the financial statements for 2025, reflecting the adjustment of the value of the subsidiary to the purchase price, which represents its fair value. Accordingly, Belupo d.d. reversed part of the previously recognised impairment of pharmacy rights in the amount of EUR 1,724 thousand. Belupo d.d. and Farmacia Holding d.o.o. completed the sale transaction of Deltis Pharm Pharmacies on 15 January 2026. For details see Note 45 to the audited financial statements. 23. Sales revenues are broken down by categories and geographical areas in Note 8 to the audited consolidated financial statements which were published simultaneously with this document on the websites of the Zagreb Stock Exchange and the Issuer. 24. Fees of the Group's statutory auditors amounted to EUR 865 thousand for the audit of annual financial statements (2024: EUR 545 thousand). Related audit services and other permitted services provided by the statutory auditor Ernst & Young d.o.o. amounted to EUR 171 thousand and relate to the audit conclusion on the Sustainability Report, Report on Remuneration of the Management Board and the Supervisory Board, Report on Related Party Transactions and Agreed‑upon procedures engagement (2024: EUR 164 thousand related to the audit conclusion on the Sustainability Report, Report on Remuneration of the Management Board and the Supervisory Board, Report on Related Party Transactions and Agreed‑upon procedures engagement, as well as the sustainability advisory services for prior periods. Other members of the Ernst & Young network did not provide other permitted services in 2025 (2024: EUR 283 thousand for due diligence services). 25. Right of use assets are stated within non-current tangible assets by type of asset, while lease liabilities are stated within long-term and short-term liabilities. 26. The short-term portion of provisions is reported under the item deferred expenses and accrued income and as at 31 Dec 2025 it amounts to EUR 8,762 thousand (2024: EUR 9,126 thousand), while the interest payable on loans is reported under Other short-term liabilities and as at 31 Dec 2025 it amounts to EUR 1,874 thousand (2024: EUR 8 thousand).