Published: 2026-02-12 09:00:19 EET
Olvi Oyj - Financial Statement Release

Olvi Group's financial statements January-December 2025: Olvi maintained a good operating result level and invests in future growth

Olvi plc Financial statements bulletin 12 February 2026 at 9:00 am

Olvi Group's financial statements January-December 2025:

Olvi maintained a good operating result level and invests in future growth

October-December 2025

      Net sales increased by 2.9% and were EUR 151.1 (146.9) million. The sales
volume decreased by 1.1% to 211.5 (214.0) million litres. There were differences
between the business segments. The sales volume and net sales increased in
Finland and Belarus, the decline came from the Baltic Sea segment.

      Measured by gross profit, relative profitability improved to 41.7%
(39.5%).

      The operating result increased by 72.5% to EUR 16.1 (9.4) million. All
business segments managed to improve the operating result.

January-December 2025

      The sales volume decreased by 2.0% to 970.1 (989.7) million litres. Olvi
maintained its position in a challenging market.

      Net sales increased by 1.3% and were EUR 665.3 (656.9) million. Product
portfolio optimisation measures increased the average price.

      The operating result increased by EUR 0.4 million compared to the
previous year, thanks to the strong result of the final quarter and was EUR 81.8
(81.4) million.

      The profit for the period was EUR 64.8 (62.4) million. Earnings per share
were EUR 3.09 (2.98).

      The Board of Directors proposes a dividend of EUR 1.35 (1.30) per share.

Near-term outlook for 2026

Olvi Group's operating result for the 2026 financial year is expected to be EUR
84-92 million.

Olvi expects organic growth in non-alcoholic product categories and aims to
maintain or grow its market share in alcoholic product categories. The new
acquired businesses are in the integration phase in 2026, and the synergies are
expected to be realised mainly from 2027 onwards. The impact of the new
businesses on the operating result is estimated to be less than 5 per cent for
2026.

The Group's key ratios

                 10-12/  10-12/  Change, %  1-12/ 2025  1-12/ 2024  Change, %
                 2025    2024
Sales volume,    211.5   214.0   -1.1       970.1       989.7       -2.0
Mltr
Net sales, MEUR  151.1   146.9   2.9        665.3       656.9       1.3
Gross profit,    63.0    58.0    8.5        277.3       266.4       4.1
MEUR
  % of net       41.7    39.5               41.7        40.6
sales
Operating        16.1    9.4     72.5       81.8        81.4        0.5
result, MEUR
  % of net       10.7    6.4                12.3        12.4
sales
Profit for the   17.2    7.4     131.1      64.8        62.4        3.8
period, MEUR
  % of net       11.3    5.1                9.7         9.5
sales
Earnings per     0.82    0.36    128.6      3.09        2.98        3.8
share, EUR
Investments,     14.8    16.6    -11.2      51.8        43.7        18.6
MEUR
Equity per                                  17.73       15.66       13.2
share, EUR
Equity ratio, %                             60.8        60.3
Gearing, %                                  -3.7        -12.4
Return on                                   19.9        24.2
investment, %
(ROCE)

If required, Olvi presents the adjusted operating result and adjusted profit for
the period as alternative performance measures to improve comparability between
reporting periods. Any items affecting comparability are also taken into account
in the near-term outlook, if necessary, i.e. profit guidance is based on the
adjusted operating result. There were no items affecting the comparability of
the operating result in the 2025 financial year.

CEO's review (Patrik Lundell)

The year 2025 ended strongly - as we developed our operations and invested in
growth

In 2025, we maintained the previous year's result level, developed our
operations and invested in both competence and acquisitions to ensure our
competitiveness in the future. The significance of this success is also
underlined by the fact that we achieved it in a year that proved to be
commercially more challenging than expected. Continued economic and geopolitical
uncertainty affected the development of consumer demand and confidence, and
purchasing power did not improve. In many domestic markets, the unstable weather
during the summer season did not support growing consumption. Our strong local
expertise, brands appreciated by consumers and broad portfolio allowed us to
maintain our market share and improve our average price. In so doing, we managed
to increase our net sales and gross profit. In addition, we invested in
comprehensive commercial understanding and information systems and invested
strongly in future competitiveness by modernising and expanding the Iisalmi
plant.During the review period, we also received recognition from TIME Magazine
as one of the world's most sustainable growth companies for the second time in a
row and demonstrated strong performance by increasing our CDP evaluation to
level A (B in 2024), which reflects our long-term sustainability work and
transparent reporting.

Strategy implementation progressed according to plan. In addition to profitable
core business, we sought growth inorganically, through select additional
acquisitions in our current domestic markets and by expanding into completely
new markets in Europe. In 2025, we announced four acquisitions: Valmiermuižas
alus, the largest premium craft brewery in Latvia; Banjalučka Pivara, the
largest brewery in Bosnia and Herzegovina; Värska Originaal AS, the leading
mineral water producer in Estonia; and the operations of Brewery International
in Norway and Sweden. Three of the acquisitions have already been confirmed, and
in Estonia we are still waiting for the approval of the competition authority.
The acquisitions strengthen our position in the current markets and open up
access to completely new markets in the Balkans and Nordic countries. They
support our strategic goals by allowing us to expand our diverse product
selection, expand our non-alcoholic product range and offer new export growth
opportunities. In 2026, we will focus on integrating the new businesses and
seeking synergies to strengthen the growth and profitability of the new
businesses. For 2026, we expect the impact of the new businesses on the Group
company's result to be less than 5 per cent.

I would like to thank Olvi's personnel and all of our stakeholders for their
successful work in 2025. Together, we will implement our vision of being the
most wanted multi-local beverage company and continue to systematically
implement our strategy, guided by our values and through strong partnerships -
positively and together.

Financial development

October-December 2025

The sales volume decreased by 1.1% in the fourth quarter, totalling 211.5
(214.0) million litres. Sales volumes increased in Finland and Belarus. Of the
sales channels, the hotel and restaurant channel grew year-on-year, even though
there was a slight decline in the other sales channels. In the product
categories, hard seltzers and energy drinks continued to grow. Net sales
increased by 2.9% to EUR 151.1 (146.9) million, while average prices remained at
a good level.

The operating result increased by 72.5% to EUR 16.1 (9.4) million. The
significant improvement in the operating result was due to costs being loaded
into earlier quarters compared to 2024, as well as improved gross profit due to
impact of price and selection changes and production efficiency. The operating
result improved in all reporting segments.

January-December 2025

The sales volume decreased by 2.0% to 970.1 (989.7) million litres. The
development of sales volumes was affected by the weakening of the general market
situation, change in consumer behaviour towards non-alcoholic beverages,
unstable weather in the summer season, the weak development of consumers'
purchasing power and lost private label sales, especially in Denmark and Latvia.
In line with Olvi Group's strategic goals, the non-alcoholic product category's
share of total sales increased and was 43.6% (42.9%). Of the non-alcoholic
product categories, sales volumes increased in water, soft drinks, energy and
sports drinks. Only the sales of juices and kvass decreased compared to the
previous year. Despite intensified competition, market shares were maintained or
even increased in all main product categories. Net sales increased by 1.3% to
EUR 665.3 (656.9) million due to the improvement in average prices.

Profitability has developed favourably in terms of gross profit compared to the
previous year, although competition in retail trade tightened and more price
-driven campaigns were seen. Portfolio optimisation measures, improving the
efficiency of our own operations and the stabilisation of the increase in cost
of sales supported the improvement in gross profit. Gross profit increased by
4.1% to 41.7% of net sales.

The operating result slightly exceeded the previous year's level, totalling EUR
81.8 (81.4) million. Operating result increased in the Finland and Belarus
segments. For the Baltic Sea segment, the challenges of turning the Danish
business into profitable business continued, and the intensified competition
caused by the decline in the Latvian beverage market impaired profitability. The
operating result includes development costs of a project nature in accordance
with the strategy. The system operating environment is being upgraded by
replacing the production control system and investing in the planning of sales
and production operations, among others. The impact of these project-like costs
on the operating result for the 2025 financial year was EUR 2.8 million. In
addition, acquisition-related expenses burdened the year 2025 by a total of EUR
0.6 million.

Segment-specific business development: January-December 2025

Finland: broad development, investments and strong brands facilitated profit
improvement

The net sales of business operations in Finland increased by 1.6% to EUR 243.2
(239.5) million, and the sales volume remained at the previous year's level at
261.9 (262.7) million litres. The average sales price improved as a result of
product portfolio optimisation. The change in consumer behaviour continued.
According to the statistics of the Federation of the Brewing and Soft Drinks
Industry, the total market for alcoholic products fell by 3.2%, while sales of
non-alcoholic products continued to grow by 3.0 per cent. Sales of Olvi's non
-alcoholic products outgrew the market. As an exception to the alcoholic product
categories, hard seltzers continue to grow. Olvi is the clear market leader in
this category. With regard to wines, we also outperformed the market as sales
grew, while Alko's wine sales declined by 10.3%. On the whole, market shares
remained strong and also growth was achieved in many product categories. For
example, despite the changes, Olvi has maintained its leading market share of
over 50% in beer. The warehouse investment in Iisalmi improved delivery accuracy
considerably in the summer season.

The operating result of Finnish business operations was EUR 29.8 (25.8) million.
The operating result improved by 15.4% year-on-year as a result of improved
production efficiency, the stabilisation of cost increases and changes in the
product range.

Baltic Sea: market shares were maintained despite market changes and intensified
competition

The sales volume in the Baltic Sea region decreased by 6.0% to 358.8 (381.7)
million litres.  Net sales decreased by 3.2% to EUR 261.5 (270.0) million,
meaning that the average price increased. The decline in the segment's sales
volume was mainly due to Denmark and Latvia. In Latvia, the weak development of
consumer demand continued, decreasing the sales volumes of the entire industry
in retail trade. According to our estimate, the sales volume of beer, for
example, decreased by 8.3% during the year. However, Olvi's market share
improved in the declining market. In addition, we were able to increase the
hotel and restaurant channel's sales compared to the previous year. Similarly,
the sales of the Piepalgas beer brand acquired in 2021 grew significantly, so
the expansions of the product selection have boosted growth in the otherwise
declining beer market. For Denmark, underlying the decrease in the sales volume
were also the decisions to discontinue several unprofitable products and the
loss of significant private label agreements. A change in the focus of business
operations towards in-house brands is in progress, and the Jolly soft drink
brand's market share in soft drinks, for example, has clearly improved. However,
this does not yet replace the sales of discontinued private label brands and
does not sufficiently improve profitability.

As a result of the above-mentioned market impacts, greater investments on sales
and marketing, as well as increased payroll expenses and logistics costs, the
operating result for the Baltic Sea region decreased by 23.1% to EUR 17.9 (23.3)
million. The decline in profitability was particularly seen in Denmark, Latvia
and Lithuania. In Denmark, the process of changing the focus of business
operations in line with the strategy is in progress, but operations are still
significantly loss-making. In Latvia, the previously reported market change
decreased sales and thereby gross profit. In Lithuania, price competition
intensified towards the end of the year and decreased profitability. At the same
time, the significantly higher investments in brand visibility, campaigns and
pricing than the previous year helped in maintaining and securing Olvi's
competitive position, but weakened profitability due to the smaller than
expected market.

Belarus: the non-alcoholic product category already accounts for 63% of sales

The sales volume in Belarus increased by 0.7% to 353.7 (351.3) million litres.
In non-alcoholic product categories such as juices, waters, energy drinks and
soft drinks, sales volumes increased in line with the strategic targets. Only
sales of weather-dependent kvass declined. In alcoholic products, sales of the
largest product category, beer, remained at the previous year's level. During
the reporting period, greater inputs were made in the sales and marketing of
these product categories than in the previous year. Non-alcoholic beverage
categories accounted for 62.9% of the sales volume in Belarus.

Net sales increased by 8.5% and were EUR 164.5 (151.5) million. In the local
currency, net sales grew by 7.0%. The operating result increased by 3.7% to EUR
34.6 (33.4) million. The clear profit improvement in the fourth quarter resulted
in the full-year operating result growing. In the local currency, the operating
result grew by 2.7%. The Belarusian business is reported as part of Olvi Group,
but it operates by means of its own cash flow financing. There are temporary
restrictions on the distribution of profits to the parent company, described
under “Business risks and their management”.

Sales development

Olvi Group's sales volume decreased by 2.0% in January-December, totalling 970.1
(989.7) million litres.

Sales volume,   10-12/  10-12/  Change, %  1-12/ 2025  1-12/ 2024  Change, %
million litres  2025    2024
Finland         62.5    61.6    1.5        261.9       262.7       -0.3
Baltic Sea      75.5    82.5    -8.4       358.8       381.7       -6.0
region
Belarus         74.4    70.8    5.0        353.7       351.3       0.7
Eliminations    -0.9    -0.9               -4.3        -6.1
Total           211.5   214.0   -1.1       970.1       989.7       -2.0

The Group's net sales in January-December increased by 1.3% and were EUR 665.3
(656.9) million.

Net sales,    10-12/  10-12/ 2024  Change, %  1-12/ 2025  1-12/ 2024  Change, %
EUR million   2025
Finland       58.6    57.4         2.2        243.2       239.5       1.6
Baltic Sea    55.8    57.5         -2.8       261.5       270.0       -3.2
region
Belarus       37.5    32.8         14.3       164.5       151.5       8.5
Eliminations  -0.8    -0.8                    -3.9        -4.1
Total         151.1   146.9        2.9        665.3       656.9       1.3

Financial performance

The Group's operating result in October-December was EUR 16.1 (9.4) million, or
10.7% (6.4%) of net sales. The operating result for January-December remained at
the previous year's level, totalling EUR 81.8 (81.4) million. No adjustments
affecting comparability have been made to the operating result, although the
result includes significant project-like costs related to acquisitions and
system reforms totalling EUR 3.4 million.

Operating     10-12/  10-12/  Change, %  1-12/ 2025  1-12/ 2024  Change, %
result, EUR   2025    2024
million
Finland       5.5     3.5     56.4       29.8        25.8        15.4
Baltic Sea    3.1     1.9     64.7       17.9        23.3        -23.1
region
Belarus       7.6     4.2     81.1       34.6        33.4        3.7
Eliminations  -0.1    -0.2               -0.5        -1.1
Total         16.1    9.4     72.5       81.8        81.4        0.5

The Group's profit after taxes in January-December was EUR 64.8 (62.4) million.

In January-December, earnings per share calculated from the profit belonging to
parent company shareholders were
EUR 3.09 (2.98).

Financial position and the balance sheet

Olvi Group's balance sheet total was EUR 607.8 (539.6) million on 31 December
2025. The increase in the balance sheet mainly resulted from an increase in
tangible assets following investments and an increase in accounts receivable.
Equity per share was EUR 17.73 (15.66). The equity ratio was 60.8% (60.3%) and
gearing was -3.7% (-12.4%).  The Group's current ratio, depicting liquidity,
remained at the same good level, amounting to 1.5 (1.4). The return on capital
employed (ROCE) was 19.9% (24.2%). More capital has been tied up than in the
previous year due to major investments. Interest-bearing liabilities amounted to
EUR 42.6 (10.5) million at the end of December. The long-term green loan for
financing the brew house investment amounted to EUR 22 million at the end of the
financial year. Of the interest-bearing liabilities, current liabilities
accounted for EUR 19.5 (3.7) million.

Olvi Group's balance sheet and financial position are strong. The Group's cash
and cash equivalents stood at EUR 56.3 (50.8) million at the end of December.
The Group aims to secure the availability and flexibility of funding with an
account overdraft facility, a commercial paper programme and credit limits. Cash
flow from operating activities was EUR 80.8 (86.1) million. Cash flow from
investing activities was EUR -53.9 (-38.6) million, and cash flow from financing
activities was EUR -22.8 (-27.4) million. The cash flow from financing
activities is improved by the drawdown of a long-term green loan.

Investments

Olvi Group's extension and replacement investments were EUR 51.8 (43.7) million
in January-December. Of the investments, EUR 27.8 million was related to
Finland, and EUR 16.2 million to subsidiaries in the Baltic Sea region. The
warehouse and logistics investment at the Iisalmi plant has proceeded on
schedule. The additional capacity of the high-bay warehouse became available for
the summer season. This improved delivery accuracy considerably. The brew house
investment is also proceeding as planned and the planned commissioning date is
in spring 2026. In the Baltic Sea region, investments focused on the procurement
of sales equipment such as refrigeration equipment and the improvement of
production conditions. Replacement investments necessary for the continuity of
production were made in Belarus through the subsidiary's cash flow financing,
totalling EUR 7.8 million.

In its investments, Olvi Group focuses on environmental friendliness, cost
-effective operations and capacity development to meet business requirements.

Seasonal nature of operations

The nature of the Group's business operations involves seasonal fluctuation. The
net sales and operating result of the geographical reporting segments are not
accumulated steadily. Instead, they fluctuate in accordance with the special
characteristics of the seasons of the year and product seasons.

Personnel

Olvi Group's average number of personnel in January-December was 2,485 (2,425)
employees. Growth was 2.5% year-on-year. The growth resulted from an increase in
the number of both seasonal and permanent employees.

Olvi Group's average number of personnel by segment:

         10-12/  10-12/ 2024  Change, %  1-12/ 2025  1-12/ 2024  Change, %
         2025
Finland  442     414          6.8        465         447         4.0
Baltic   1,009   1,033        -2.3       1,062       1,068       -0.6
Sea
region
Belarus  959     914          4.9        958         910         5.3
Total    2,410   2,361        2.1        2,485       2,425       2.5

Sustainability

Environmental sustainability

In the CDP's 2025 evaluation, the climate rating improved to an excellent (A-)
level as a result of work to reduce climate emissions and manage climate risks.
The water safety score remained at level B, being better than the industry
average.

Measures aimed at strengthening biodiversity were promoted during the review
period. As part of this, Olvi Group joined a regenerative farming project
launched at the end of the year, which aims to improve soil condition, increase
carbon sequestration and strengthen the sustainability of cultivation practices
in cooperation with farmers.

Social sustainability

Human rights assessments were deepened with regard to indirect and direct
procurement. No serious human rights violations or other phenomena requiring
immediate intervention have been identified in the assessments. Despite the
current measures, human rights risks may occur in different parts of the value
chain, and therefore the evaluation is expanded and the operating methods are
further developed. Based on these observations, the double materiality
assessment identified the health and safety of employees as a new material
impact.

The Sedex system was introduced as part of the assessment tools for the parties
to the value chain. It is used in the evaluation of value chain parties, in
particular to identify risks related to human rights, working conditions, the
environment and business ethics.

The development of diversity, equity and inclusion began with a current state
analysis carried out towards the end of the year. Based on this, the Group's DEI
development programme is prepared to set goals and priorities.

Good governance

Monitoring and preparing for the Omnibus I amendments to the EU's sustainability
-related legislation continues. The Delegated Regulation on the EU Taxonomy
“quick fix” came into force on 28 January 2026. The amendments specify the EU
Taxonomy Disclosure Regulation and the Climate and Environment Delegated
Regulation. In addition, the materiality threshold, updated reporting models and
specified technical assessment criteria are included in the reporting,
particularly with regard to the DNSH criteria for pollution prevention and
reduction. The Regulation will be applied retrospectively from 1 January 2026
and will be complied with by Olvi for the 2025 financial year.

The regulation simplifying corporate sustainability reporting and duty of care
obligations was approved on 16 December 2025. The reform eases the
sustainability reporting requirements and limits the obligations to only apply
to large companies with more than 1,000 employees and net sales of more than 450
million euros, which means that the Olvi Group is still included within the
scope of reporting. The reform changes the duty of care obligation to apply only
to very large companies with more than 5,000 employees and net sales of 1.5
billion euros from 26 July 2029, which means that the regulation would not apply
directly to Olvi Group. The amendments simplify reporting requirements and
establish a digital portal to support companies. The reform reduces the
administrative burden and clarifies the rules to be followed.

Preparations are also continuing for the obligations of the Packaging and
Packaging Waste Regulation (PPWR), the Green Transition Consumer Protection
Directive (ECGT), the Deforestation Regulation and the Forced Labour Regulation.
The application of the PPWR will begin on 12 August 2026 and the application of
the ECGT on 27 September 2026, when the new prohibitions and information
requirements for environmental claims will enter into force. The Deforestation
Regulation will be applied from 30 December 2026. The application of the EU's
Forced Labour Regulation, which includes a ban on the market of products
manufactured by forced labour, is expected to begin on 14 December 2027 when the
Commission and Member States' guidance is completed between 2025 and 2026.

Board of Directors and management

There have been no changes in Olvi plc's Board of Directors and management
during the fourth quarter.

Other events during the review period

Annual General Meeting

The AGM's decisions were published in a stock exchange release on 16 April 2025.

Changes in the Group structure

No significant changes took place in Olvi's subsidiary holdings in
January-December 2025.

Olvi's shares of holdings in subsidiaries are:

                                          31 Dec 2025  31 Dec 2024  Change, pp
AS A. Le Coq, Estonia                     100.00       100.00       -
A/S Cēsu Alus, Latvia                     99.88        99.88        -
AB Volfas Engelman, Lithuania             99.67        99.67        -
OAO Lidskoe Pivo, Belarus                 96.36        96.36        -
Servaali Oy, Finland                      100.00       100.00       -
The Helsinki Distilling Company, Finland  100.00       100.00       -
Arctic Silence Oy, Finland                0.00         50.00        -50.00
Suomen Oluset Oy, Finland                 100.00       47.62        52.38
Barley Finland Oy, Finland                100.00       0.00         100.00
A/S Bryggeriet Vestfyen, Denmark          100.00       100.00       -

In the 2025 financial year, Olvi plc became the majority shareholder in Suomen
Oluset Oy with a holding of 100.0 per cent. In addition, Olvi plc founded Barley
Finland Oy. The joint venture Arctic Silence Oy was dissolved. In addition, Olvi
plc's subsidiaries have holdings in companies. The Helsinki Distilling Company
owns 100.0% of Helsingin tislaamoravintola Oy. AS A. Le Coq has a 49.0% holding
in AS Karme and a 20.0% holding in Verska Mineraalvee OÜ in Estonia. A/S Cēsu
Alus owns 100.0% of the share capital of SIA Piebalgas Alus. AB Volfas Engelman
has a 100.0% holding in UAB Uniqa and UAB Alaus Pinta. OAO Lidskoe Pivo owns
100% of Trade House Lidskoe Pivo.

Share-based payments

The purpose of long-term remuneration is to implement Olvi's strategy and
achieve Olvi's targets, increase shareholder value, improve competitiveness,
support profitable growth and relative profitability, and engage the company's
operational management and key people.

Olvi has two separate share-based incentive plans in place: a performance-based
share plan and a restricted share plan. The long-term performance-based share
plan consists of individual share plans starting annually, each with a three
-year performance period. The Board of Directors decides annually on the target
group and targets of the incentive plan and on any rewards. The restricted share
plan is used to engage key employees. A prerequisite for remuneration is the
continuation of the employment relationship.

In the performance-based incentive plan, performance is assessed against the
criteria at the end of the performance period, and any rewards to be paid depend
on the level of success in achieving the set targets. The rewards are paid in
the form of Olvi plc Series A shares after the end of the performance period and
in the form of a cash portion that covers the taxes and statutory social
insurance contributions incurred by the key people.

More information on incentive plans and related acquisitions of treasury shares
is provided in Table 5, sections 4 and 5 of the Financial Statements Release.

Business risks and their management

Geopolitical situation

The geopolitical situation has affected the Group's operating environment.
Geopolitical tensions, the war in Ukraine and weather events caused by climate
change affect the prices and availability of raw materials, packaging materials
and energy in the market and consumer confidence, for example. The change in
customs tariffs between the United States and Europe has no direct significant
impact on Olvi's operations and Olvi does not have significant business
operations in the United States. Olvi Group is responding to the increase in
costs by improving its operational productivity and assessing sales prices and
selections to maintain profitability. Availability is ensured through a wide
network of partners and long-term contracts.

Consumer behaviour

Historically high consumer prices, higher beverage taxation, stricter alcohol
legislation and the deterioration of the general economic outlook due to
geopolitical uncertainty reduce consumer confidence and affect consumer
behaviour. This increases the shift in consumption to more affordable product
options and price competition, for example. Moreover, consumption is declining
overall, especially in alcoholic products, and the premiumisation trend may come
to a halt. However, there are differences between markets. Olvi Group is
responding to the change by developing its product portfolio in line with
consumer demand and by maintaining and strengthening market shares.

Operating environment in Belarus

The business operations and financial forecasting in Belarus continue to involve
uncertainty. For example, the uncertainty concerns the development of exchange
rates, the unpredictability of the operating environment, local legislation and
taxation, trade sanctions, and the functioning of financial transactions with
Western countries. Olvi's subsidiary operates independently in Belarus and is
responsible for its procurements, among other aspects. In addition, the IT
operating environment has been separated. The subsidiary finances its operations
with cash flow from its own operations.

The restriction on the payment of dividends by Western-owned companies is valid
until the end of 2026. The regulations limit the maximum amount of dividends
that can be paid abroad. According to the current interpretation, the dividend
that the Belarusian company can legally pay to the parent company is around EUR
2-4 million annually during the validity of the restrictions. According to Olvi
Group's management's assessment, the now known temporary restriction on the
payment of dividends by the Belarusian subsidiary does not impair the parent
company's ability to pay dividends. Restrictions on the sale of shares in Olvi's
subsidiary continue to apply. Olvi has no permission to sell shares in its
Belarusian subsidiary. We monitor the legislative situation and actively
evaluate the prerequisites and options for operating in the market.

Other current risks

Acquisitions offer growth opportunities, but also involve risks in terms of the
success of the acquisition and expectations for growth in enterprise value. The
risks may relate to, for example, the extent of due diligence and the
implementation of business and integration plans. The benefits of acquisitions
and the return on investment depend on the success of the takeover and the
implementation of the business plan. Acquisitions often generate goodwill on the
consolidated balance sheet, which is regularly tested against fair value.
Goodwill is subject to risks of impairment losses if future cash flows do not
support the valuation. Olvi manages the risks related to acquisitions by
developing its acquisition processes and allocating resources to the
implementation of the processes adequately.

Cybersecurity threats have increased because of the escalation of the global
geopolitical situation, among other reasons. Olvi Group has prepared for
increased data security threats in a variety of ways, and the new requirements
under the NIS2 cybersecurity directive have been implemented according to
schedule. Cybersecurity-related training, guidelines and threat situation
training have been increased. Training is arranged annually for the personnel
and information on data security risks and how to avoid them is shared. Olvi
Group regularly audits its suppliers' data security practices and assesses the
related risks. There were no third-party data breaches in 2025. Olvi Group's
goal will continue to be zero data breaches. There have been no data breaches in
the Group companies during the last three years. Olvi Group has an insurance
policy covering data security risks.

The application of the EU Packaging and Packaging Waste Regulation (PPWR) will
begin on 12 August 2026. The Regulation also contains a number of transitional
provisions for the start dates of the various obligations. In the coming years,
the European Commission will issue implementing and delegated acts, as well as
guidelines to further specify the requirements and their application. According
to the current estimate, the PPWR will increase energy consumption and,
consequently, climate emissions of product manufacturing and logistics, as well
as water consumption, which will have a direct impact on Olvi Group's chances of
achieving the set environmental targets. Increasing water consumption would also
conflict with the EU's water resilience strategy adopted in June 2025. In
addition, the PPWR is likely to cause needs to invest in reusable bottles and
transport packaging, and in equipment for product filling and handling. The
process of implementing the regulation is being monitored closely, and efforts
are being made to affect its application guidelines so that the sustainability
aspects of Olvi Group's countries of operation are also taken into account.

Sustainability risks are identified through human rights and climate change
impact assessments as part of the company's strategic, business, financial and
compliance risks.

As our business and regulatory base expand, Olvi Group is continuously exposed
to legal and compliance risks, the supervision of which concerns, for example,
competition law, anti-bribery and anti-corruption efforts, sanctions, compliance
with tax regulations and health standards. Non-compliance with applicable laws
or the Group's internal guidelines may lead to sanctions such as fines, claims
for damages and brand and reputational disadvantages.

Preparedness

Olvi Group has prepared several scenarios related to the development of the
business environment and is prepared to respond to changing situations. For
example, long-term scenarios to understand the drivers of change in the
operating environment and to prepare for them have been prepared during spring
2025. The company is prepared for production disruptions and has drawn up
continuity plans related to the availability of labour, raw materials and
energy, for example. The company has made investments to secure its energy
supply and has also made efforts to ensure the availability of raw materials and
packaging materials. Particular attention has been paid to making risk
assessments and the adequacy of risk management plans according to them and the
introduction of new risk assessment methods in terms of information security and
sustainability risks, for example.

A more detailed description of the risks related to business operations is
provided in Olvi Group's Board of Directors' report and the notes to the
financial statements and on the company website at
https://www.olvigroup.fi/en/investors/corporate-governance/corporate
-governance/.

Events after the review period

Acquisitions after the close of the reporting period

For the three confirmed acquisitions, control was transferred after the close of
the reporting period in January 2026, so the events are classified as an
unadjusted event in accordance with IAS 10. Therefore, the acquisitions have not
been recognised in the financial statements and have no effect on the
consolidated balance sheet or profit or loss for the reporting period. The
acquisitions completed in January will be consolidated into Olvi Group as of 1
January 2026. The final acquisition prices of the confirmed acquisitions
described below have not yet been confirmed and, therefore, the calculations for
the allocation of the acquisition price have not yet been completed.

The estimated impact of all announced acquisitions, including Estonia, on the
Group's sales volume in 2025 would have been 9%, on net sales 10% and on
operating result 5%, assuming that all businesses had been included in the
figures for 12 months. For 2026, it should be noted that the integration of the
companies into the Group has only begun in January and the process is estimated
to result in additional costs. Significant synergies are expected to be obtained
in 2027. In addition, the acquisition of Värska Originaal AS has not yet been
confirmed, so the consolidation into the Group will take place later. The
business models of the acquired companies differ in terms of profitability,
among other things.

Valmiermuižas alus

On 2 September 2025, Olvi Group announced the acquisition of Valmiermuižas alus,
a Latvian beer and beverage manufacturer. The acquisition has received the
approval of the competition authority and was completed on 15 January 2026. As a
result of the acquisition, the Group has acquired control over Valmiermuižas
alus with a holding of 100 percent.

The acquisition supports Olvi's strategic goal of becoming the most wanted multi
-local beverage factory, expanding the Group's product selection and opening up
further growth opportunities in the restaurant and export markets.

Banjalučka Pivara

On 9 September 2025, Olvi Group announced the acquisition of Banjalučka Pivara,
the largest brewery in Bosnia and Herzegovina, which also operates in Serbia.
The acquisition has received the approval of the competition authority and was
completed on 2 January 2026. As a result of the acquisition, the Group has
acquired control of Banjalučka Pivara with a holding of 100 percent.

The acquisition supports Olvi's multi-local growth strategy by providing access
to strong local brands and production capacity, facilitating growth and
expansion in the Balkans. Growth is supported by own production in the vicinity
of the Mediterranean Sea, as Olvi is able to serve Mediterranean tourism areas,
such as Italy, Croatia, Greece and Montenegro, even better and more flexibly.

Värska Originaal AS

On 15 September 2025, Olvi announced that it would expand its non-alcoholic
product selection and acquire Estonia's leading mineral water manufacturer
Värska Originaal AS. The transaction is still pending approval by the local
competition authority.

Brewery International

On 3 December 2025, Olvi Group announced that it would acquire a 51% majority
stake in Brewery International, a well-known group of companies specialising in
the import and distribution of beverages in Norway and Sweden. The agreement
includes an option to acquire the remaining shares later. The transaction was
completed on 2 January 2026.

The business group includes Brewery International companies, which focus on
brewery products, and Mission Wine & Spirits companies, which focus on quality
wines and spirits. The acquisition supports Olvi Group's strategic growth
targets, strengthens its geographical position in the Nordic countries and lays
down the foundation for new growth opportunities.

Board of Directors' proposal for the use of profits

The parent company, Olvi plc, had EUR 182.4 (164.6) million in distributable
funds on 31 December 2025, of which the profit for the period was EUR 44.6
(42.7) million.

Olvi plc's Board of Directors proposes to the Annual General Meeting that the
distributable funds be used as follows:

1) A dividend of EUR 1.35 (1.30) shall be paid for 2025 on each Series K and
Series A share, totalling EUR 28.0 (26.9) million. The dividend is 43.7% (43.6%)
of Olvi Group's earnings per share. The dividend shall be paid in two
instalments. The first instalment (EUR 0.67 per share) shall be paid on 30 April
2026 to shareholders registered in the list of shareholders maintained by
Euroclear Finland on the record date (7 April 2026). The second instalment (EUR
0.68 per share) shall be paid on 30 September 2026 to shareholders registered in
the list of shareholders maintained by Euroclear Finland on the record date (23
September 2026).

No dividend shall be paid on treasury shares.

2) EUR 154.4 million will be retained in the parent company's non-restricted
equity.

FINANCIAL REPORTS IN 2026

Olvi Group's annual report and notice of the Annual General Meeting will be
published on 11 March 2026. The Annual Report includes the Board of Directors'
report, the Group's and the parent company's financial statements and the
auditors' report for the financial year 1 January to 31 December 2025. The
Annual Report includes a Corporate Governance Statement and a Remuneration
Report for the 2025 financial year. The Annual Report and the notice of the
Annual General Meeting will be available on Olvi plc's website.

Publication dates of the interim reports for 2026:

interim report for January-March 23 April 2026,

half-year report for January-June 14 August 2026 and

interim report for January-September 22 October 2026.

OLVI PLC
Board of Directors

Webcast

Olvi plc and its CEO will hold a press conference, which can be followed at:

https://olvi.events.inderes.com/q4-2025

from1 pm onwards on the date of publication (12 February 2026) of this financial
statements bulletin.

The press conference will be held in English.

A recording of the webcast can be viewed later on the company's website at
https://www.olvigroup.fi/tiedotteet-ja-julkaisut/taloudelliset-tiedotteet/

More information:

Patrik Lundell, CEO, Olvi plc, tel. +358 290 00 1050
Tiina-Liisa Liukkonen, CFO & CIO, Olvi plc, tel. +358 290 00 1050

Communications, communications@olvi.fi

TABLES:
- Consolidated statement of comprehensive income, Table 1
- Consolidated balance sheet, Table 2
- Consolidated statement of changes in equity, Table 3
- Consolidated cash flow statement, Table 4
- Notes to the financial statements release, Table 5

DISTRIBUTION:
Nasdaq Helsinki Ltd
Main media
www.olvigroup.fi

OLVI GROUP
CONSOLIDATED STATEMENT
OF COMPREHENSIVE INCOME

EUR 1,000                10-12/20  10-12/20  1-12/2025  1-12/2024
                         25        24
Gross sales              325,951   314,416   1,385,528  1,360,025
Excise taxes and other   -174,822  -167,531  -720,253   -703,118
adjustments
Net sales                151,129   146,885   665,275    656,907

Cost of sales            -88,176   -88,882   -388,014   -390,476
Gross profit             62,953    58,003    277,261    266,431

Logistics, sales and     -32,788   -33,813   -145,329   -136,998
marketing expenses
Administrative expenses  -14,199   -15,048   -51,374    -49,235
Other operating income   265       455       1,832      1,937
Other operating          -94       -243      -579       -749
expenses
Operating result         16,137    9,354     81,811     81,386

Financial income         737       884       2,899      2,237
Financial expenses       -502      -553      -1,914     -1,637
Share of the profit of   55        52        55         52
associated companies
and joint ventures
Profit before tax        16,427    9,737     82,851     82,038

Income taxes             723       -2,316    -18,027    -19,613
PROFIT FOR THE PERIOD    17,150    7,421     64,824     62,425

Other items of
comprehensive income
that may
be subsequently
reclassified as profit
or
loss:
Translation differences  2,214     -475      2,756      -1,363
related to foreign
subsidiaries
Change in fair value,    0         0         -93        0
other investments
Taxes related to items   0         0         18         0
TOTAL OTHER              2,214     -475      2,681      -1,363
COMPREHENSIVE INCOME

TOTAL COMPREHENSIVE      19,364    6,946     67,505     61,062
INCOME FOR THE PERIOD

Distribution of the
profit for the period:
- Owners of the parent   16,965    7,361     64,003     61,669
company
- Non-controlling        185       60        821        756
interests

Distribution of
comprehensive income
for the
period:
- Owners of the parent   19,098    6,904     66,583     60,356
company
- Non-controlling        266       42        922        706
interests

Earnings per share
calculated from profit
attributable to owners
of the parent company,
EUR
- Undiluted              0.82      0.36      3.09       2.98
- Diluted                0.82      0.36      3.09       2.98
OLVI GROUP
CONSOLIDATED BALANCE
SHEET
EUR 1,000                  31 Dec    31 Dec
                           2025      2024
ASSETS
Non-current assets
Intangible assets          8,186     9,313
Goodwill                   22,405    22,204
Tangible assets            263,155   235,669
Holdings in associated     983       1,012
companies and joint
ventures
Other investments          682       893
Loans receivable and       7,196     6,023
other long-term
receivables
Deferred tax assets        7,050     4,429
Total non-current          309,657   279,543
assets

Current assets
Inventories                77,955    76,247
Accounts receivable and    162,541   131,495
other receivables
Income tax receivables     1,329     1,566
Cash and cash              56,292    50,751
equivalents
Total current assets       298,117   260,059
TOTAL ASSETS               607,774   539,602

EQUITY AND LIABILITIES
Equity attributable to
owners of the parent
company
Share capital              20,759    20,759
Fair value reserve         220       295
Treasury shares            -511      -658
Other reserves             1,092     1,092
Translation differences    -55,426   -58,081
Retained earnings          400,966   360,820
                           367,100   324,227
Non-controlling            2,265     1,335
interests
Total equity               369,365   325,562

Non-current liabilities
Financial liabilities      23,099    6,755
Other liabilities          848       793
Deferred tax               10,980    13,973
liabilities

Current liabilities
Financial liabilities      19,524    3,744
Accounts payable and       182,472   187,116
other payables
Income tax liability       1,486     1,659
Total liabilities          238,409   214,040
TOTAL EQUITY AND           607,774   539,602
LIABILITIES

OLVI GROUP
TABLE 3
CONSOLIDATED
STATEMENT OF
CHANGES IN
EQUITY
EUR 1,000      Share    Fair     Reserve   Other     Transla  Retained  Owners
Non        Total
               capital  value    for       reserves  -tion    earnings  of the
-control
                        reserve  treasury            differ             parent
-ling
                                 shares              -ences             company
interests

Equity 1 Jan   20,759   295      -658      1,092     -58,081  360,820   324,227
1,335      325,562
2025
Comprehensive
income:
Profit for                                                    64,003    64,003
821        64,824
the period
Other items
of
comprehensive
income:
                                                     2,655              2,655
101        2,756
Translation
differences
                            -93                                         -93
-93
Change in
fair value,
other
investments
                            18                                          18
18
Taxes related
to items
Total other                 -75                      2,655              2,580
101        2,681
comprehensive
income
Total                     -75                        2,655    64,003    66,583
922        67,505
comprehensive
income for
the period
Business
transactions
with
shareholders:
Dividend                                                      -26,911   -26,911
-64        -26,975
payment
Share-based                                                   1,523     1,523
1,523
incentives,
value of work
performance
Issue of                         147                          -248      -101
-101
treasury
shares to
personnel
     Other                                                    1,779     1,779
72         1,851
changes
Business                         147                          -23,857   -23,710
8          -23,702
transactions
with
shareholders,
total
Equity 31 Dec  20,759   220      -511      1,092     -55,426  400,966   367,100
2,265      369,365
2025
EUR 1,000      Share    Fair     Reserve   Other     Transla  Retained  Owners
Non        Total
               capital  value    for       reserves  -tion    earnings  of the
-control
                        reserve  treasury            differ             parent
-ling
                                 shares              -ences             company
interests
Equity 1 Jan   20,759   295      -881      1,092     -56,768  324,120   288,617
721        289,338
2024
Comprehensive
income:
Profit for                                                    61,669    61,669
756        62,425
the period
     Other
items of
comprehensive
income:
                                                     -1,313             -1,313
-50        -1,363
Translation
differences
     Other                                           -1,313             -1,313
-50        -1,363
items of
comprehensive
income total
Total                                                -1,313   61,669    60,356
706        61,062
comprehensive
income for
the period
Business
transactions
with
shareholders:
Dividend                                                      -24,834   -24,834
-70        -24,904
payment
Share-based                                                   983       983
983
incentives,
value of work
performance
Issue of                         223                          -381      -158
-158
treasury
shares to
employees
     Other                                                    -714      -714
-714
changes
Business                         223                          -24,946   -24,723
-70        -24,793
transactions
with
shareholders,
total
Changes in
holdings in
subsidiaries:
                                                              -45       -45
-45
Acquisition
of shares
from non
-controlling
interests
     Change                                                   22        22
-22        0
in non
-controlling
interests
Changes in                                                    -23       -23
-22        -45
holdings in
subsidiaries,
total
Equity 31 Dec  20,759   295      -658      1,092     -58,081  360,820   324,227
1,335      325,562
2024

OLVI GROUP
CONSOLIDATED CASH FLOW STATEMENT

EUR 1,000                         1-12/2025  1-12/2024

Profit for the period             64,824     62,425
Adjustments                       44,412     44,009
Change in net working capital:
     Change in accounts           -6,175     -5,945
receivable and other receivables
     Change in inventories        -488       -2,544
     Change in accounts payable   -1,632     4,484
and other payables
Interest paid                     -587       -479
Interest received                 1,967      1,707
Dividends received                8          6
Taxes paid                        -21,533    -17,608
Cash flow from operating          80,796     86,055
activities (A)

Investments in tangible and       -54,331    -39,464
intangible assets
Capital gains on disposal of      393        836
tangible and intangible assets
Expenditure on other investments  -67        0
Acquired subsidiaries,            7          0
associated companies and joint
ventures
Holdings in associated companies  50         0
and joint ventures
Dividends received                34         72
Cash flow from investing          -53,914    -38,556
activities (B)

Loan withdrawals                  34,093     17,306
Repayment of loans                -4,416     -19,783
Dividends paid                    -27,000    -24,907
Other cash flows from financing   -25,438    0
activities
Cash flow from financing          -22,761    -27,384
activities (C)

Increase (+) / decrease (-) in    4,121      20,115
cash and cash equivalents
(A+B+C)

Cash and cash equivalents 1 Jan   50,751     31,458
Impact of exchange rate changes   1,420      -822
Cash and cash equivalents 31 Dec  56,292     50,751

Adjustments to cash flow from operating activities include depreciation and
impairment:

                             1-12/2025  1-12/2024
Depreciation and impairment  26,695     25,818

OLVI GROUPTABLE 5

NOTES TO THE FINANCIAL STATEMENTS BULLETIN

The financial statements bulletin has been prepared in accordance with IAS 34
Interim Financial Reporting, applying the same accounting principles and
calculation methods that were applied to the 2024 financial statements (31
December 2024).

The figures in the financial statements bulletin are presented in thousands
(1,000) of euros. For presentation, individual figures and totals have been
rounded up to full thousands, which causes rounding differences in the totals.
Exchange rates obtained from the Central Bank of Belarus have been used as the
exchange rate for the Belarusian rouble. The key ratios have been calculated by
using accurate euro-denominated figures. The information published in the
financial statements bulletin has not been audited.

1.  SEGMENT
INFORMATION
SEGMENTS' NET
SALES AND
PROFIT FOR
THE PERIOD
1-12/2025
EUR 1,000      Finland  Baltic Sea region  Belarus  Eliminations  Group
INCOME
External       241,991  258,816            164,468                665,275
sales
     Beverage  239,618  258,816            164,468                662,902
sales
               2,373    0                  0                      2,373
Equipment
services
Internal       1,181    2,671              0        -3,852        0
sales
Total net      243,172  261,487            164,468  -3,852        665,275
sales

Total profit   45,148   11,567             22,108   -13,999       64,824
for the
period

SEGMENTS' NET
SALES AND
PROFIT FOR
THE PERIOD
1-12/2024
EUR 1,000      Finland  Baltic Sea region  Belarus  Eliminations  Group
INCOME
External       238,793  266,596            151,518                656,907
sales
     Beverage  236,464  266,596            151,518                654,578
sales
               2,329    0                  0                      2,329
Equipment
services
Internal       664      3,427              0        -4,091        0
sales
Total net      239,457  270,023            151,518  -4,091        656,907
sales

Total profit   44,451   16,582             20,245   -18,852       62,425
for the
period

2. RELATED PARTY TRANSACTIONS

Management's employee benefits

Board members' and the CEO's salaries and other short-term employee benefits

EUR 1,000            1-12/2025                   1-12/2024
CEO                  624                         613
Chair of the Board   94                          101
Other Board members  251                         248
Total                969                         962
3. SHARES AND SHARE CAPITAL
                                        31 Dec 2025        %

Series A shares, number of shares       16,989,976   82.0
Series K shares, number of shares       3,732,256    18.0
Total                                   20,722,232   100.0

Total number of votes, Series A shares  16,989,976   18.5
Total number of votes, Series K shares  74,645,120   81.5
Total number of votes                   91,635,096   100.0

Votes per Series A share                1
Votes per Series K share                20

The registered share capital totalled EUR 20,759 thousand on 31 December 2025.

In accordance with the decision made by the Annual General Meeting of Olvi plc
on 16 April 2025, a dividend of EUR 1.30 per share for 2024 (EUR 1.20 per share
for 2023), totalling EUR 26.9 (24.8) million, was paid on shares in Olvi plc.
The dividend was paid in two instalments. The first instalment, EUR 0.65 per
share, was paid on 30 April 2025. The second instalment, EUR 0.65 per share, was
paid on 5 September 2025. Series K shares and Series A shares provide their
holders with equal rights to dividends. The Articles of Association include a
redemption clause concerning Series K shares.

4. SHARE-BASED PAYMENTS

In the 2025 financial year, Olvi plc's Board of Directors decided to transfer a
total of 4,796 Olvi plc's Series A shares held by the company through a directed
share issue without payment to key personnel as a share-based reward.

Performance-based share incentive plans

The table shows performance-based plans that have ended during the financial
year (e), as well as ongoing (o) plans. From 2023 onwards, the targets and
potential rewards of share incentives will be based on the achievement of the
targets set for the Group's business segments in Finland and the Baltic Sea.

+-----------+------------------+----------------+-----------+------------------+
|Performance|Earning criteria  |Target group,   |Maximum    |Actual reward, pcs|
|period     |and               |                |           |                  |
|           |                  |number of people|reward, pcs|                  |
|           |weighting (%)     |                |           |                  |
+-----------+------------------+----------------+-----------+------------------+
|2022-2024  |Operating result  |16              |10,670     |4,196             |
|(e)        |(50%), increase in|                |           |                  |
|           |the sales volume  |                |           |                  |
|           |of non-alcoholic  |                |           |                  |
|           |products (40%),   |                |           |                  |
|           |value chain CO2e  |                |           |                  |
|           |emissions         |                |           |                  |
|           |reduction (10%)   |                |           |                  |
+-----------+------------------+----------------+-----------+------------------+
|2023-2025  |16                |10,600          |           |
|(o)        |                  |                |           |
+-----------+------------------+----------------+-----------+------------------+
|2023-2025  |Own investment    |1               |1,000      |500               |
|(e)        |(50%) and TSR     |                |           |                  |
|           |(50%) *)          |                |           |                  |
+-----------+------------------+----------------+-----------+------------------+
|2024-2026  |Operating result  |37              |43,150     |                  |
|(o)        |(50%), growth in  |                |           |                  |
|           |net sales from non|                |           |                  |
|           |-alcoholic        |                |           |                  |
|           |products (40%),   |                |           |                  |
|           |                  |                |           |                  |
|           |reduction of CO2e |                |           |                  |
|           |emissions from own|                |           |                  |
|           |production (10%)  |                |           |                  |
+-----------+------------------+----------------+-----------+------------------+
|2025-2027  |Operating result  |36              |42,702     |                  |
|(o)        |(50%), growth in  |                |           |                  |
|           |net sales from non|                |           |                  |
|           |-alcoholic        |                |           |                  |
|           |products (40%),   |                |           |                  |
|           |                  |                |           |                  |
|           |reduction of CO2e |                |           |                  |
|           |emissions from own|                |           |                  |
|           |production (10%)  |                |           |                  |
+-----------+------------------+----------------+-----------+------------------+

*) The TSR is tied to the Olvi Series A share's volume-weighted average price
from 1 December 2024 to 31 January 2025 and to the dividends paid from the start
of the programme until 31 January 2025.

Restricted share incentive plans

Plans ongoing (o) in the financial year.

+-----------+------------+----------------+-----------+------------------+
|Performance|Earning     |Target group,   |Maximum    |Actual reward, pcs|
|period     |criterion   |                |           |                  |
|           |            |number of people|reward, pcs|                  |
+-----------+------------+----------------+-----------+------------------+
|2024-2025  |Employment  |19              |3,250      |                  |
|(o)        |relationship|                |           |                  |
+-----------+------------+----------------+-----------+------------------+
|2025-2026  |Employment  |16              |2,750      |                  |
|(o)        |relationship|                |           |                  |
+-----------+------------+----------------+-----------+------------------+

The share rewards are paid in one payment after the end of the performance
period by the end of May in the following year. The rewards depend on the
validity of the employment relationship at the time of payment. In addition to
the share reward, a cash portion is paid, which covers the taxes and statutory
social insurance contributions incurred by the key people.

The costs related to incentive plans totalled EUR 1,522.9 thousand in the
financial year. Olvi Group has no other share or option arrangements in place.

5. TREASURY SHARES

At the beginning of January 2025, Olvi plc held a total of 21,714 Series A
shares in the company. Olvi plc transferred a total of 500 of its Series A
shares to the CEO in accordance with the performance-based restricted share plan
and a total of 4,196 shares to the key personnel in accordance with the
performance-based share plan. In addition, Olvi plc transferred 100 shares in
accordance with the terms and conditions of the previously terminated matching
share plan.

At the end of the 2025 financial year, Olvi plc held a total of 16,918 of its
own Series A shares as treasury shares. The total acquisition price of treasury
shares was EUR 511.0 thousand. The treasury shares do not provide the company
with voting rights. The Series A shares held by Olvi plc represent 0.08% of all
shares in the company and 0.02% of all votes provided by the shares in the
company. The treasury shares account for 0.10% of all Series A shares in the
company and of the votes provided by all Series A shares in the company.

6. NUMBER OF SHARES OUTSTANDING
                                 1-12/2025   1-12/2024
  - Average                      20,703,080  20,698,293
  - At the end of the period     20,705,314  20,700,518

7. TRADING IN SERIES A SHARES ON
THE NASDAQ HELSINKI
                                   1-12/2025  1-12/2024
Trading in Olvi plc Series A       2,391,988  1,623,387
shares, number of shares
Total value of trading, EUR 1,000  75,303     49,408
Proportion of the trading of the   14.1       9.6
total number of Series A shares,
%

Average share price, EUR           31.49      30.44
Closing price, EUR                 31.35      29.20
Highest price, EUR                 37.20      33.80
Lowest price, EUR                  28.20      28.05

8. FOREIGN AND
NOMINEE
-REGISTERED
HOLDINGS 31 Dec
2025
                  Book-entry shares   Number of votes     Shareholders
                  number      %       number      %       number  %
Finnish, total    16,586,363  80.04   87,499,227  95.49   25,282  99.64
Foreign, total    41,684      0.20    41,684      0.04    80      0.32
Nominee           522,502     2.52    522,502     0.57    6       0.02
-registered
(foreign), total
Nominee           3,571,683   17.24   3,571,683   3.90    5       0.02
-registered
(Finnish), total
Total             20,722,232  100.00  91,635,096  100.00  25,373  100.00

9. LARGEST SHAREHOLDERS 31 Dec 2025
                                              Series K   Series A    Total
%       Number of   %

votes
1. Olvi Foundation                            2,363,904  990,613     3,354,517
16.19   48,268,693  52.67
2. The estate of Heikki                       903,488    103,280     1,006,768
4.86    18,173,040  19.83
Hortling*
3. Timo Einari Hortling                       212,888    49,152      262,040
1.26    4,306,912   4.70
4. Marit Hortling-Rinne                       149,064    15,545      164,609
0.79    2,996,825   3.27
5. Skandinaviska Enskilda Banken Ab (publ),              1,813,579   1,813,579
8.75    1,813,579   1.98
Helsinki branch, nominee-registered
6. Nordea Bank Abp, nominee-registered                   1,625,251   1,625,251
7.84    1,625,251   1.77
7. Varma Mutual Pension Insurance Company                828,075     828,075
4.00    828,075     0.90
8. Ilmarinen Mutual Pension Insurance                    692,348     692,348
3.34    692,348     0.76
Company
9. Pia Johanna Hortling                       23,388     29,374      52,762
0.25    497,134     0.54
10. Jens Einari Hortling                      23,388     18,444      41,832
0.20    486,204     0.53
Other                                         56,136     10,824,315  10,880,451
52.52   11,947,035  13.05
Total                                         3,732,256  16,989,976  20,722,232
100.00  91,635,096  100.00
*) The shareholding includes shares held by
the shareholder and the entities they
control.

Olvi did not receive any flagging notifications under chapter 9, section 5 of
the Securities Markets Act in January-December 2025.

10. PROPERTY, PLANT AND EQUIPMENT
EUR 1,000
                             1-12/2025    1-12/2024
Opening balance              235,669    213,182
Additions                    52,913     47,691
Deductions and transfers     -636       -1,710
Depreciation and impairment  -24,892    -23,489
Exchange rate differences    101        -5
Total                        263,155    235,669

11. COMMITMENTS

EUR 1,000                           31 Dec 2025  31 Dec 2024

Pledged assets and commitments
   For own commitments              2,588        3,170

Lease and rental liabilities:
   Maturing in less than a year     982          998
   Maturing within 1-5 years        374          482
Total lease and rental liabilities  1,356        1,480

Other liabilities                   67           67

12. VALUATION OF THE BELARUSIAN BUSINESS SEGMENT

For the 2022 financial statements (31 December 2022), the management assessed
the book value of the Belarusian business segment in a changed operating
environment. An impairment of EUR 35.0 million was recognised based on the
assessment. Based on the management's assessment and testing, the balance sheet
valuation of the Belarusian business segment on 31 December 2025 is materially
at the right level, and there is no need to change the impairment recognised.
Accordingly, the written-down fixed assets are not subject to depreciation. The
Belarusian business segment's balance sheet value was EUR 78.8 million on 31
December 2025. No changes have been made to the valuation model, and assumptions
from the previous year have been used in the model.

13. CALCULATION PRINCIPLES FOR KEY RATIOS

In its summary of key ratios (page 1), the Group presents key ratios directly
derived from the consolidated income statement (net sales, operating result,
profit for the period and their proportions of net sales, as well as earnings
per share). (Earnings per share = Profit for the period attributable to owners
of the parent company / Average number of shares during the period, adjusted for
share issues).

In addition to its IFRS-based consolidated financial statements, Olvi plc
presents Alternative Performance Measures that describe the financial
performance of its business operations and provide a comparable overview of the
company's profitability, solvency and liquidity.

The Group has applied the European Securities and Markets Authority's (ESMA)
guidelines (effective since 3 July 2016) on Alternative Performance Measures and
has determined such measures as follows:

The Group presents sales volume data in millions of litres as an Alternative
Performance Measure that supports net sales. Sales volume is an important and
widely used indicator in the industry that describes the scope of operations. To
improve comparability between reporting periods, the Group also presents the
adjusted operating result and the adjusted profit for the period as Alternative
Performance Measures if required. The adjusted operating result is calculated by
deducting significant items affecting comparability from net sales. The
corresponding items have been deducted from the profit for the period when
calculating the adjusted profit for the period.

Investments consist of increases in fixed assets, excluding increases under IFRS
16.

Equity per share = Equity attributable to owners of the parent company / Number
of shares at the end of the period, adjusted for share issues.

Equity ratio, % = 100 * (Equity attributable to owners of the parent company +
non-controlling interests) / (Balance sheet total).

Gearing, % = 100 * (Interest-bearing liabilities - cash in hand and at bank) /
(Equity attributable to owners of the parent company + non-controlling
interests).

Return on capital employed, % (ROCE) = 100 * (12-month rolling operating result)
/ (Equity attributable to owners of the parent company + non-controlling
interests + interest-bearing liabilities).



                 

Attachments:
02120038.pdf