¹) Audited carve-out financial information.
²) The carve-out financial information does not include the carve-out financial statements as of 31 December 2021, or the carve-out financial information for the nine months ended 30 September 2023, as a result of which the increase of net sales or return on investment is not presented for the nine months ended 30 September 2024 or for the year ended 31 December 2022. For this reason, net investments are also not presented for the year ended 31 December 2022.
³) In the historical carve out financial information, Talenom’s external financing has not previously been allocated to Easor, with the exception of instalment debts for company cars. The interest-bearing net liability calculated in the carve-out financial information does not include the EUR 20 million in external financing transferring to Easor in accordance with the Demerger Plan. Respectively, the Easor group’s equity will decrease in connection with the Demerger as Easor’s receivables and liabilities from Talenom presented in the carve-out financial information will be transferred to Easor and eliminated from the Easor group. For these reasons, the return on investment, interest-bearing net liabilities, net gearing ratio, and equity ratio derived from the carve-out financial information are not fully comparable with Easor’s future corresponding key figures after the Demerger when Easor will operate as a standalone legal group of entities.
⁴) Figures do not include one-off costs resulting from the demerger and listing.