Luotea publishes comparative information for continuing operations for the years 2024 and 2025.

Core Viewpoint - Luotea Plc has undergone a partial demerger of its Circular Economy Business, which has been classified as discontinued operations in accordance with IFRS 5, affecting the presentation of its financial statements for the years 2024 and 2025 [2][3]. Group 1: Demerger Details - The Demerger Plan for the Circular Economy Business was published on 7 August 2025 and approved on 4 December 2025, with the demerger implemented on 31 December 2025 [2]. - Following the demerger, the financial results related to the circular economy business will be presented separately from continuing operations, with comparative periods restated accordingly [2][3]. Group 2: Financial Information - The income statement for discontinued operations includes revenue and expenses directly attributable to the circular economy business, which will be derecognized from the Group post-demerger [3]. - The comparative information provided is unaudited and reflects the financial performance of continuing operations after the demerger [4]. Group 3: Company Overview - Luotea is a real estate service company operating in Finland and Sweden, providing comprehensive property lifecycle solutions, including energy efficiency and data-driven technologies [5]. - In 2024, Luotea reported a revenue of €346 million and employed approximately 5,000 people [5].