Abelco Investment Group

The auditor’s remarks relate to the fact that deducted tax and social security contributions were paid late on several occasions during the year.

The Company takes this matter seriously and has implemented measures to strengthen its procedures for liquidity planning, payment control and follow-up. These measures have had a positive effect, and the Company’s assessment is that control has improved and that the risk of similar deviations going forward has been significantly reduced.

The auditor’s report includes a qualified opinion related to the Company’s liquidity situation and disclosures regarding going concern.

The Board of Directors continuously evaluates the Company’s financial position and is working on measures to strengthen liquidity, the capital structure and financial flexibility. As part of this work, the Company has taken measures to strengthen working capital and create financial flexibility during the strategic review.

The proposed resolutions at the upcoming Annual General Meeting are intended to adjust the Company’s capital structure and quota value per share, and to create better conditions for future financing. The Company is carrying out the work according to a clear sequence and intends to, following the Annual General Meeting, provide further information regarding the continued strategic business development and financing alternatives.

The 2025 Annual Report is available via a separate press release and on the Company’s website.