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3. Basis of consolidation

Samenvatting van artikel:  The consolidated financial statements comprise the financial statements of Royal A-ware and its subsidiaries, including entities that are controlled directly or indirectly by Royal A-ware.

38. Property, plant and equipment

Samenvatting van artikel:  

40. Trade and other receivables

Samenvatting van artikel:  

41. Cash and cash equivalents

Samenvatting van artikel:  Cash and cash equivalents consisted of the following items as of:

42. Equity

Samenvatting van artikel:  The share capital is paid up in full. The share capital issued equals €90,000 divided in 90,000 shares of €1 each.

43. Provisions

Samenvatting van artikel:  The following table summarises the movement in provision for the years ended 31/12/2025 and 31/12/2024:

44. Financial liabilities

Samenvatting van artikel:  For further details regarding the subordinated loans, please see the consolidated balance sheet.

46. Events after the reporting period

Samenvatting van artikel:  On 11 February 2026, prior to the authorisation of these financial statements, E-Piim Tootmine AS filed for formal bankruptcy proceedings. Consequently, on 11 March 2026 the Estonian court declared E-piim Tootmine AS's official banktruptcy.

7. Property, plant and equipment

Samenvatting van artikel:  ­

Animal welfare

Samenvatting van artikel:  Royal A-ware recognises the importance of animal welfare and is committed to ensuring high standards across its value chain.

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