Core Viewpoint - The International Accounting Standards Board (IASB) has initiated a consultation to propose targeted changes to IAS 28, aiming to clarify the eligibility of investments for measurement using the fair value option [1][4]. Group 1: Fair Value Option - The fair value option allows entities to irrevocably designate certain financial assets or liabilities at fair value through profit or loss upon initial recognition, primarily to eliminate or significantly reduce accounting mismatches [2]. - Stakeholder feedback has indicated inconsistent practices in applying the fair value option, prompting the IASB to address these discrepancies [2][3]. Group 2: Consultation Details - The IASB is proposing narrow amendments to support consistent use of the fair value option and provide clearer guidance to preparers ahead of the IFRS 18 implementation [4]. - The consultation period is shorter than usual, open until April 20, 2026, with plans to finalize changes by mid-2026 to allow jurisdictions time to incorporate amendments into national legislation [4].

Core Insights - Unisync Corp. reported a net income of $0.9 million ($0.05 per share) for Q1 2026, a significant improvement from a net loss of $0.7 million ($0.04 per share) in the same quarter of the previous year, despite facing unrealized foreign exchange losses in the prior year [1][2] Financial Performance - Revenues for the three months ended December 31, 2025, were $20.9 million, a slight decrease from $21.4 million in the prior year, primarily due to lower volumes in public sector accounts, partially offset by a slight increase in airline accounts [2] - Gross margin improved to 23.7% from 19.7% year over year, driven by a more favorable sales mix, lower offshore product costs, and reduced depreciation and amortization expenses [2][7] - Adjusted EBITDA was reported at $2.7 million, representing a 12.9% margin and a 3.9% improvement year over year [7] New Business Development - The company secured an additional $7.5 million in annualized new business during the quarter, including contracts in telecommunications, quick-service restaurants, and government sectors [3] - The management of Unisync Group Limited is actively pursuing a robust pipeline of opportunities expected to materialize in Canada and the U.S. in 2026 [4] Operational Overview - The Peerless Garments segment holds $25.3 million in firm contracts and options as of December 31, 2025, and continues to seek additional contract opportunities [4] - Interest expense decreased by $0.2 million due to overall reduced borrowings, contributing to improved profitability [7]

Core Insights - Compagnie de l'Odet reported first-half 2025 results that were in line with expectations, with revenue of 1,547 million euros, reflecting a 3% decline at constant scope and exchange rates [1][4] - The adjusted operating income (EBITA) was 121 million euros, a significant improvement from a loss of 8 million euros in the first half of 2024 [5][9] - Net income for the period was 257 million euros, a substantial decrease from 3,869 million euros in the first half of 2024, which included a significant capital gain from the sale of Bolloré Logistics [2][9] Financial Performance - Revenue breakdown showed Bolloré Energy at 1,337 million euros, down 2%, while the Industry segment reported 156 million euros, down 14% [5][21] - Adjusted operating income by segment indicated a 52% increase in Bolloré Energy to 27 million euros and a 135% increase in Communications to 210 million euros [6][23] - The net cash position as of June 30, 2025, was 5,195 million euros, an increase from 4,806 million euros at the end of 2024 [11] Shareholder Actions - The company engaged in share repurchase activities, acquiring shares worth 19 million euros, representing 0.2% of the share capital [12] - Compagnie de l'Odet sold nearly 6 million UMG N.V. shares for a total of 164.9 million euros and purchased shares in Havas N.V. and Canal+ [14][15] Corporate Changes - Following the spin-off of Vivendi, the company no longer has control over Vivendi but retains significant influence, with its contributions now accounted for using the equity method [3][20] - The company is in the process of complying with a public buyout offer for Vivendi shares as mandated by the AMF [18] Key Figures - Consolidated key figures for H1 2025 included revenue of 1,547 million euros, EBITDA of 136 million euros, and net income of 257 million euros [19] - Shareholders' equity totaled 21,867 million euros, reflecting a slight increase from 21,754 million euros at the end of 2024 [10]

Core Points - TRESU Investment Holding A/S has approved its Annual Report for the financial year 2024, covering the period from January 1, 2024, to December 31, 2024 [1] - The Annual Report is prepared in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements for Danish companies [1] Financial Results Call - A financial results call is scheduled for May 5, 2025, at 3:30 pm CET, where the Annual Report will be presented by CEO Stephan Plenz and CFO Torben Børsting [2][3] - There will be a Q&A session following the presentations, and a recording of the call will be available for four hours on the TRESU IR website [3] - Registration for the investor call requires an email to the financial manager, Finn Holm, by May 2, 2025, at 9 am CET [3]