Martela MARAS.HE

Martela GroupMartela Corporation supplies ergonomic and innovative furniture solutions and provides interior planning services.The Group’s parent company is Martela Oyj, a Finnish public limited company domiciled in Espoo,street address Miestentie 1, 02150 Espoo. The company’s A shares are listed on Nasdaq Helsinki.The Group’s financial statements are available online at Martela’s home pages www.martela.com.These financial statements were authorized for issue by the Board of Directors of Martela Oyj on February 24, 2026. The Finnish Limited Liability Companies Act permits the shareholders to approve or reject the financial statements in the general meeting that is held after publishing the financial statements. As well, the general meeting has a possibility to amend the financial statements.BASIS OF PREPARATIONMartela’s consolidated financial statements are prepared in accordance with the International Financial Reporting Standards (IFRS) as on December 31, 2025. As referred to in the Finnish Accounting Act and in ordinances issued pursuant to the provisions of this Act, the International Financial Reporting Standards refer to the standards and their interpretations adopted in accordance with the procedure laid down in Regulation (EC) No 1606/2002 of the EU. The notes to the consolidated financial statements also conform with additional requirements of the Finnish accounting and company legislation.The consolidated financial statements are presented in thousands of euros and have been prepared on the historical cost basis except as disclosed in the accounting policies. All presented figures have been rounded, which is why the sum of individual figures might deviate from the presented sum. The key financial indicators have been calculated using exact figures. Martela’s consolidated financial statements cover the full calendar year, and this represents the financial period for the parent company and the Group companies.USE OF ESTIMATESThe preparation of the financial statements in conformity with IFRS requires Group management to make certain estimates and to use judgement when applying accounting policies. The section “Accounting policies requiring management’s judgement and key sources of estimation uncertainty” refers to the judgements made by management and those financial statement items on which judgements have a significant effect.