Apetit APETIT.HE

Company details Company name Apetit Plc Parent company Apetit Plc Business entity Plc Company home Säkylä Company country Finland Registered address PL 100, 27801 Säkylä Main industry Food manufacturing Main operating country Finland On 12 February 2026, the Apetit Plc Board of Directors approved the financial statements for publication. According to the Finnish Companies Act, shareholders have the option of approving or rejecting the financial statements at the Annual General Meeting held after their publication. The Annual General Meeting can also decide to amend the financial statements. Main operations Apetit Plc is a food industry company listed on the Nasdaq Helsinki Ltd. The trading code of the share is APETIT. Apetit’s continuing operations are Food Solutions and Oilseed Products. In addition, Apetit reports Group Functions, consisting of the expenses related to Group management and strategic projects, that are not allocated to the business segments. Operating segments Food Solutions Apetit Ruoka Oy: Frozen foods Foodhills AB: Frozen foods Oilseed Products Apetit Kasviöljy Oy: Vegetable oils and protein feed Group Functions Apetit Oyj: Group management, strategic projects and listing on the stock exchange Lännen Sokeri Oy: Non-operative company Associated companies Sucros group: Manufacture, marketing and sales of sugar Foodwest Oy: Food product development company Foreign currency items The figures for the financial performance and standing of each of the Group’s units are measured in the currency of the unit’s principal operating environment (‘functional currency’). The consolidated financial statements are presented in euros, which is the functional and reporting currency of the Group’s parent company. Foreign currency transactions are recognised as amounts denominated in the functional currency using the rate prevailing on the transaction date. At the balance sheet date, monetary receivables and payables are translated using the closing rate. Exchange differences arising from translation are recognised in the income statement. Exchange gains and losses from operating activities are included in the corresponding items above the operating profit. The income statements of foreign subsidiaries have been translated into euros using average rates for the reporting period, and their balance sheets translated using the closing rates.