Interim report
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BIOHIT GROUP HALF YEAR FINANCIAL REPORT 2026 ( unaudited ) Biohit Oyj Half Year Financial Report 5 August 2026 at 9:30 am local time ( EET ) SUMMARY January - June 2026 • Revenue EUR 7.8 million ( EUR 7.4 million ) , an increase of 5.7 % . • • Operative EBITDA EUR 1.7 million ( EUR 1.4 million ) , 21.9 % ( 18.3 % ) of revenue . EBIT EUR 1.5 million ( EUR 1.2 million ) 19.4 % ( 15.9 % ) of revenue . • Equity ratio 78.9 % ( 74.1 % ) • Earnings per share EUR 0.09 ( 0.06 ) • Revenue from international operations 98.7 % ( 98.6 % ) of total revenue BIOHIT GROUP KEY FIGURES 1-6 / 2026 1-6 / 2025 Change , % 1-12 / 2025 Revenue ( MEUR ) EBITDA ( MEUR ) % of revenue Operative EBITDA ( MEUR ) % of revenue Operating profit / loss ( MEUR ) % of revenue Profit / loss before taxes ( MEUR ) 7.8 7.4 5.7 % 15.7 1.7 1.4 27.1 % 3.5 22.2 % 18.4 % 22.0 % 1.7 1.4 26.0 % 3.5 21.9 % 18.3 % 22.2 % 1.5 1.2 28.6 % 2.9 19.4 % 15.9 % 18.6 % 1.5 1.2 29.4 % 2.9 Profit / loss for the period ( MEUR ) 1.3 0.9 39.7 % 2.7 % of revenue 16.6 % 12.6 % 17.4 % Average number of personnel 45 49 -8.2 % 48 Number of personnel at the end of the period 47 49 -4.1 % 46 Equity ratio ( % ) 78.9 % 74.1 % 75.4 % Earnings per share ( EUR ) , Undiluted 0.09 0.06 39.6 % 0.18 Earnings per share ( EUR ) , Diluted 0.08 0.06 39.1 % 0.18 Shareholders ' equity per share ( EUR ) 1.07 0.86 23.4 % 0.98 Average number of shares during the period 15,201,615 15,183,360 0.1 % 15,188,131 Number of shares at the end of the period 15,205,593 15,185,593 0.1 % 15,197,593 1
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2 CEO JUSSI HAHTELA: Delivering Profitable Growth Biohit's revenue for the first half of 2026 amounted to EUR 7.8 million, representing an increase of EUR 0.4 million, or 5.7%, compared with the corresponding period last year. Operating profit reached EUR 1.5 million, improving by EUR 0.3 million from the comparison period. Approximately three quarters of the increase in revenue translated into operating profit, demonstrating the high profitability of our growth. The operating profit margin improved to 19.4%, significantly higher than the comparison period level of 15.9%. The significant improvement in profitability was driven by the growth of our own high-margin manufacturing. GastroPanel delivered particularly strong performance, with sales of GastroPanel products, including different test formats and readers, increasing by 90.1% compared with the corresponding period last year. The install base of quick test readers continues to expand at an encouraging pace, providing a solid foundation for further growth in rapid test sales. Revenue growth was partly offset by two factors. First, the performance of our subsidiaries was weaker than expected. Second, the comparison period benefited from exceptionally strong ColonView sales following a major public tender awarded previously. Revenue at our UK subsidiary declined by 3.8%. Historically, third-party distributed products have accounted for a significant share of the subsidiary's sales. Basic diagnostics is a highly competitive market where purchasing decisions are primarily price-driven. Despite the short-term decline, our expectations for the UK remain high. Interest in GastroPanel is currently very strong, and we expect the product to become the key driver of future sales growth in the market. At the beginning of the year, we discontinued our Italian subsidiary after concluding that its high fixed-cost structure prevented the business from reaching profitability. Operations were transferred to a distributor model. Although sales under the new model declined by 29.8% compared with the comparison period, the Italian business has now become profitable, unlike under the previous subsidiary structure. The comparison period also benefited from deliveries related to a major ColonView tender awarded in 2024, making the first half of 2025 exceptionally strong for that product line. Sales to Hefei amounted to EUR 2.8 million, representing a decline of 1.8% from the comparison period. Excluding Hefei sales, the parent company's revenue increased by 38.5% year-on-year, demonstrating the strong underlying performance of our core business. The most important development during the first six months of the year has been the continued strong momentum of GastroPanel. GastroPanel represents a transformative approach to gastric diagnostics. Across healthcare systems worldwide, endoscopy waiting lists remain long, even though only approximately 10–20% of patients require urgent endoscopic examination. GastroPanel enables primary care physicians to identify these high-risk patients using only a finger-prick blood sample. This improves patient prioritization, generates significant healthcare cost savings, and enables patients requiring specialist care to receive timely treatment. New healthcare innovations that promise transformative change are often met with scepticism, and rightly so. Changing established clinical practice is rarely straightforward. Commercial interests frequently conflict, and many innovations ultimately fail to demonstrate sufficient clinical value
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3 under real-world conditions. The gap between innovation and everyday clinical practice can simply be too wide. In the case of GastroPanel, however, our confidence is supported by evidence rather than optimism. GastroPanel is a clinically validated diagnostic tool with well-established accuracy, an existing market, and a commercially attractive business model. The journey has certainly been long, perhaps even longer than we had anticipated. Nevertheless, GastroPanel's inclusion in the Chilean national clinical guidelines serves as an important proof point for other countries. Interest across Latin America is currently exceptionally strong. Another market showing significant momentum is the United Kingdom, where several validation studies are underway. Successful outcomes from these studies could pave the way for the routine clinical use of GastroPanel within the UK healthcare system. Earlier this year, GastroPanel also received an important reimbursement decision within the UK's healthcare system, further strengthening its commercial outlook. Our U.S. FDA project continues to progress, although more slowly than anticipated. The effects of the U.S. government shutdown and broader public-sector restructuring continue to be reflected in the FDA's review timelines, with response times remaining well beyond official guidance. We continue to aim to initiate clinical studies during 2026, although our ability to influence the regulatory timeline is naturally limited. Due to regulatory requirements and the need for extensive clinical validation, diagnostics is not a business that scales rapidly. On the other hand, once regulatory approvals have been obtained and products become integrated into clinical practice, barriers to switching are high. We understand how diagnostics markets develop: there are no shortcuts, and building sustainable market adoption requires patience and persistence. We will continue into the second half of the year with the same determination that characterized the first six months. We believe GastroPanel has the potential to transform gastric diagnostics, but every transformation requires people willing to make it happen. The future will arrive on its own, but our own actions will define it. Guidance for 2026 (Unchanged) We expect revenue in 2026 to increase to EUR 16.5–17.3 million (growth of 5–10% compared with 2025) and the operating margin to be at least 10%. In 2025, revenue was EUR 15.7 million, with revenue growth of 10.1%. The operating margin was 18.6%. FINANCIAL GOALS AND STRATEGY Financial targets for the strategy period 2024–2028: • Revenue growth 15–20% annually • Operating profit (EBIT) at least 10% of revenue Priorities and actions of the strategy: • Continuing the innovation legacy of being the experts of the gastrointestinal tract: Strengthening our competitive edge by developing business operations and investing in
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4 product development while understanding the laws of health technology. Strengthening cooperation with industry, research institutes, universities, hospitals and laboratories. • Widening the markets: Presence in all relevant markets, either through our own subsidiaries or through local sales representatives. Ensuring high quality distributor networks and digital channels. • Completing the product range: Dynamic modification of the product range based on customer needs. • Active selling: Strengthening customer understanding, better identifying their needs and providing tailored, value-added solutions. A systematic order-to-supply chain. • A company that attracts investors and talents: Strengthening the reputation of a profitably growing health technology company through an active IR policy and providing excellent development opportunities for new talents. REPORTING Biohit's product portfolio consists of diagnostic tests, analysis systems, products binding carcinogenic acetaldehyde into a harmless compound, monoclonal antibodies, as well as service laboratory operations. The entire product and service portfolio is reported under a single segment. REVENUE AND RESULT January-June 2026 Consolidated revenue and operating income 1-6/2026 1-6/2025 Change Change, % 1-12/2025 Revenue MEUR 7.8 7.4 0.4 5.7% 15.7 Change compared with the previous year (%) 5.7% 0.3% 10.1% Operating income MEUR 1.5 1.2 0.3 28.6% 2.9 Operating income (% of revenue) 19.4% 15.9% 18.6% REVENUE BY MARKET AREA EUR million 1-6/2026 1-6/2025 Change, % 1-12/2025 Finland 0.1 0.1 0.1% 0.2 Europe, other 2.7 2.8 -5.4% 5.6 North and South America 0.3 0.2 71.9% 0.4 Asia 3.1 3.1 -0.2% 6.9 Other countries 1.7 1.2 36.8% 2.7 Revenue from contracts with customers 7.8 7.4 5.7% 15.7 Revenue increased by 5.7% and was EUR 7.8 million (EUR 7.4 million). Operating profit grew by 28.6% and was EUR 1.5 million (EUR 1.2 million), or 19.4% of revenue. During the review period, international operations accounted for 98.7% (98.6%) of the revenue.
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5 BALANCE SHEET, FINANCING AND OPERATIONAL CONTINUITY On the 30th June 2026, the balance sheet totalled to EUR 20.6 million (EUR 17.7 million). Balance sheet increased due to profitable reporting period. At the end of the review period our company’s equity ratio was 78.9% (74.1%). Our financial position has remained steady. On the 30th June 2026, company financial assets totalled EUR 2.9 million (EUR 5.1 million). This does not include Genetic Analysis AS shares. The company has managed to keep its working capital on a good level and the management believes that working capital and the company’s other financial assets will cover the operations for the next 12 months. The company is not dependent on external financing to be able to guarantee the continuity of its operations. Net cash from operating activities for the review period (January–June 2026) amounted to EUR - 1.3 million. Cash flow was impacted by exceptionally strong sales in June, as the related trade receivables will be collected in the third quarter in accordance with the Company's normal payment terms. According to company’s management, the company’s ability to continue its operations is good and there are no indications that events or circumstances that alone or together might give a significant reason to doubt the organisation’s ability to continue its operations. INVESTMENTS, RESEARCH AND DEVELOPMENT AND CLINICAL STUDIES Gross investments during the H1/2026 reporting period totalled EUR 0.5 million (EUR 0.2 million), and they were mainly focused on product development and the costs incurred for ensuring compliance with official requirements. R&D operations focus on innovations as well as product development and improved usability. Biohit also employs external experts and subcontractors in its R&D operations. Development costs of EUR 0.2 million (EUR 0.2 million) were capitalized in January – June 2026. Research and development expenditure excluding depreciation and amortization during the reporting period H1/2026 amounted to EUR 0.5 million (EUR 0.7 million). Product development of new products proceeded as planned. Ensuring compliance with the IVDR and MDR regulations took a lot of resources, which h ad been reserved for. PERSONNEL AND MANAGEMENT At the end of June 2026 Biohit Group employed 47 (49) people. During the review period, the Biohit Group employed on average 45 (49) people, of whom 38 (39) were employed by the parent company and 7 (10) by the subsidiaries. The members of Biohit’s Management Team are: CEO Jussi Hahtela, CFO Jussi Sorvo, Production Director Suvi Elomaa, Research and Development Director Kati Piironen, Sales and
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6 Marketing Director Ville Suovaniemi, Quality and Regulatory Affairs Director Daniela Söderström and UK subsidiary Managing Director Graham Johnson. MAIN EVENTS IN THE FIRST HALF OF THE YEAR (H1) Biohit announced on April 1, 2026 that a total of 8,000 of the company's new B shares have been subscribed with Biohit Oyj's I 2021 D stock options in the period March 12, 2026. The subscription price of the shares, a total of EUR 8,000.00, has been recorded in the invested unrestricted equity fund, and the company's share capital did not change as a result of the share subscription. The shares in question were registered in the trade register on April 1, 2026, and they produce the same rights as the company's old B shares from the date of registration. As a result of the subscriptions, the number of all Biohit Oyj shares increased to 15,205,593 shares and the number of B shares increased to 12,230,093 shares. SHORT-TERM RISKS AND UNCERTAINTY FACTORS Biohit’s key risks are related to the success of product registrations as well as the selection and development of new market areas and distribution channels. The diagnostic industry is heavily regulated, and this may have an effect on Biohit’s sales. The duration of the product registration process is different in each market area. For this reason, conquering new markets may be slow. It is also critical to implement the changes required by the new IVDR EU regulation so that sales of the existing products can continue. When investing liquid assets, the objective is to gain a return on investment with a low risk of equity loss. The investment portfolio consists of deposits, investment funds and corporate loans. A fundamental aspect in portfolio management is sufficient diversification across different asset classes, investment instruments and counterparties. The investment portfolio is subject to equity risk that is managed by diversification and allocation decisions. The portfolio is also subject to interest rate risk, which is managed by adjusting the duration of the portfolio. In addition, general instability in the financial markets may have a negative impact on the value of the investment portfolio. The Group’s investment in listed Genetic Analysis AS is subject to changes in share price and the EUR/NOK foreign exchange rate. Biohit’s customer base is widely diversified, with the exception of GastroPanel® sales in China, which currently represents a major single business for Biohit. Biohit HealthCare (Hefei) Co. Ltd. has, based on a security agreement signed on 8 February 2022, pledged to Biohit 1,500,000 class B Biohit shares as security for its obligations referred to therein. The pledge significantly decreases the risks that are related to sales in China. Single customer or geographical territory related risk may have a financial impact. However, Biohit’s customer base is widely diversified and thus the company is not significantly dependent on individual customers or project deliveries.
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7 The balance sheet and sales of Biohit’s UK subsidiary are in GBP. As a result, Biohit is exposed to the risk of GBP weakening. Otherwise, most of the company’s business is conducted in EUR and the indirect effects of the currency exchange rate fluctuations are considered insignificant. ANNUAL GENERAL MEETING 2026 AND AUTHORIZATRIONS OF THE BOARD OF DIRECTORS The Annual General Meeting (AGM) of Biohit Oyj held on Wednesday June 3, 2026 approved the financial statements for the financial year 2025. AGM decided to discharge the members of the Board of Directors and the President and CEO from liability for the financial year 2025. AGM decided to approve the Remuneration Report of the company’s Governing Bodies presented to the AGM. The decision on the Remuneration Report is advisory. Distribution of dividends The AGM resolved in accordance with the proposal of the Board of Directors that no dividend is paid for the financial period ended on December 31, 2025. Members of the Board of Directors The AGM resolved that six (6) members are elected to the Board of Directors and that CEO Liu Feng, CEO Kalle Härkönen, Ph.D. Lea Paloheimo, CEO Anssi Kariola, Professor Kari Syrjänen and Professor Osmo Suovaniemi are elected as members of the Board of Directors until the end of the next AGM Additionally, the AGM resolved that the Chairman of the Board of Directors is paid a monthly fee of EUR 2,500 and the other members of the Board of Directors are paid a monthly fee of EUR 2,000. Board of Directors elected in its constitutive meeting held right after the AGM, Professor Kari Syrjänen as the Chairman of the Board of Directors. Election of the Auditor and remuneration for the Auditor The AGM elected authorized public accountants PricewaterhouseCoopers Oy as the company’s auditor until the end of the next AGM and that the auditor is paid remuneration according to invoice approved by the company. Authorizations The Annual General Meeting authorized the Board of Directors to decide on the issuance of shares as well as the issuance of option rights and other special rights entitling to shares as referred to in Chapter 10, Section 1 of the Finnish Limited Liability Companies Act, in one or more instalments. Under the authorization, a maximum total of 5,000,000 new B shares may be issued, including shares to be issued based on special rights. The number of shares corresponds to approximately 40.91 percent of all the Company’s current B shares.
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8 The Board of Directors decides on all terms and conditions of the share issue and the issuance of option rights and other special rights entitling to shares. The share issue and the issuance of special rights may be carried out in deviation from the shareholders’ pre-emptive subscription rights, i.e. as a directed issue. The authorization is valid for two years from the resolution of the Annual General Meeting. SHARES AND SHAREHOLDERS Biohit Oyj’s number of shares is 15,205,593 (15,185,593) of which 2,975,500 (2,975,500) are Series A shares and 12,230,093 (12,210,093) are Series B shares. The Series B shares are quoted on NASDAQ Helsinki in the Small cap/Healthcare group under the code BIOBV. BIOBV/NASDAQ OMX Helsinki 1-6/2026 1-6/2025 High (EUR) 3.69 4.35 Low (EUR) 2.20 2.31 Average* (EUR) 2.73 3.09 Latest (EUR) 2.65 2.76 Turnover (EUR) 3,505,191 7,384,898 Turnover volume 1,284,453 2,393,798 Market cap 30 June MEUR 40.3 41.9 * Volume-weighted average price (VWAP) Shareholders At the end of the reporting period on 30 June 2026, the company had 8,812 shareholders (8,935 on 30 June 2025). Private households held 60.7% (60.9%), companies 14.8% (4.7%) and public sector organizations 0.1% (0.0%). Foreign ownership or nominee registrations accounted for 24.4% (34.3%) of shares. At the end of the reporting period Biohit Oyj held no own shares. Further information on the shares, major shareholders and management shareholdings is available on the company's website. MAJOR EVENTS AFTER THE CLOSE OF THE REVIEW PERIOD There are no events to report after the close of the review period. ACCOUNTING PRINCIPLES This half year financial report has been prepared in accordance with the requirements of the IAS 34 Interim Financial Reporting standard. Biohit Oyj has applied the same accounting principles in preparing this half year financial report as for its financial statements 2025 except for IFRS standard changes and interpretations implemented in 2026.
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9 Changes in the accounting principles Changes in the new IFRS standards and interpretations have no material impact on this half year financial report. The figures in the half-year financial report have not been audited. Alternative performance measures and items affecting comparability: Biohit Group presents certain alternative performance measures to reflect the underlying business performance and to enhance comparability between financial periods in accordance with ESMA’s (European Securities and Markets Authority) guidance. Alternative performance measures should not be considered in isolation as a substitute for measures of performance in accordance with IFRS. Operative performance measures have been adjusted for certain non-operative items or non-cash valuation items that affect comparability between periods. Certain items that are not related to the underlying business or non-cash valuation items that have material effect on the profit and loss for the period are adjusted as items affecting comparability. These items can arise, for example from: - Impairment of assets - Sale or acquisition of asset or business - Share based payment expenses in accordance with IFRS 2 Additionally, Biohit Oyj presents the following alternative performance measures: EBITDA EBIT + depreciation and amortization Operative EBITDA EBIT + depreciation and amortization – items affecting comparability ALTERNATIVE PERFORMANCE MEASURES Bridge calculation of EBITDA EUR million 1-6/2026 1-6/2025 Change 1-12/2025 Operating profit/loss 1.5 1.2 0.3 2.9 Depreciation and amortization 0.2 0.2 0.0 0.5 EBITDA 1.7 1.4 0.4 3.5 Bridge calculation of operative EBITDA EUR million 1-6/2026 1-6/2025 Change 1-12/2025 Operating profit/loss 1.5 1.2 0.3 2.9 Depreciation and amortization 0.2 0.2 0.0 0.5 IFRS 2 share-based payments -0.0 -0.0 -0.0 0.0 Operative EBITDA 1.7 1.4 0.4 3.5
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10 CONSOLIDATED INCOME STATEMENT EUR million 1-6/2026 1-6/2025 Change 1-12/2025 Revenue 7.8 7.4 0.4 15.7 Change in inventories of finished goods and work in progress -0.1 -0.1 0.0 -0.2 Other operating income 0.0 0.0 -0.0 0.0 Materials and services -2.3 -2.4 0.1 -4.7 Employee benefit expenses -2.0 -2.0 0.1 -4.2 Impairment losses on financial assets -0.2 -0.2 -0.2 Other operating expenses -1.5 -1.5 -0.1 -2.9 EBITDA 1.7 1.4 0.4 3.5 Depreciation and amortization -0.2 -0.2 -0.0 -0.5 Operating profit/loss 1.5 1.2 0.3 2.9 Financial income 0.0 0.1 -0.0 0.1 Financial expenses -0.0 -0.1 0.0 -0.1 Profit/loss before taxes 1.5 1.2 0.3 2.9 Income taxes -0.2 -0.2 0.0 -0.2 Profit/loss for the financial period 1.3 0.9 0.4 2.7 Items of comprehensive income that may later be reclassified through profit or loss Translation differences 0.0 -0.0 0.0 -0.1 Items that will not be reclassified to profit or loss Changes in the fair value of equity investments at fair value through other comprehensive income -0.0 0.0 -0.1 0.0 Other comprehensive income total 0.0 0.0 -0.0 -0.0 Comprehensive income for the period 1.3 0.9 0.4 2.7 Earnings per share calculated from earnings attributable to the owners of the parent company 1-6/2026 1-6/2025 1-12/2025 Undiluted earnings per share, (EUR) 0.09 0.06 0.18 Diluted earnings per share, (EUR) 0.08 0.06 0.18
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11 CONSOLIDATED BALANCE SHEET EUR million 30.6.2026 30.6.2025 31.12.2025 ASSETS NON-CURRENT ASSETS Intangible assets 0.9 0.6 0.7 Property, plant and equipment 0.6 0.2 0.4 Right-of-use assets 1.3 1.4 1.5 Contract assets 9.7 5.6 7.5 Other financial long-term assets 0.1 0.1 0.1 Deferred tax assets 0.4 0.0 0.4 Total non-current assets 13.1 7.9 10.6 CURRENT ASSETS Inventories 0.7 0.9 0.8 Contract assets 0.9 1.0 1.0 Trade and other receivables 2.8 2.6 2.6 Other current financial assets 1.3 1.3 1.3 Cash and cash equivalents 1.6 3.9 3.5 Total current assets 7.4 9.8 9.2 TOTAL ASSETS 20.6 17.7 19.8 SHAREHOLDERS' EQUITY AND LIABILITIES Shareholders' equity attributable to the owners of the parent company Share capital 2.4 2.4 2.4 Fair value reserve -1.9 -1.9 -1.9 Invested unrestricted equity fund 5.3 5.3 5.3 Translation differences -0.1 -0.1 -0.1 Retained earnings 10.6 7.5 9.3 Total shareholders' equity 16.2 13.1 14.9 NON-CURRENT LIABILITIES Lease liabilities 1.1 1.1 1.3 Deferred tax liabilities 0.0 0.0 0.0 Other liabilities - 0.0 0.0 Total non-current liabilities 1.1 1.1 1.3 CURRENT LIABILITIES Trade payables 0.7 1.0 1.0 Tax liabilities 1.0 0.7 0.8 Lease liabilities 0.3 0.3 0.3 Other liabilities 1.2 1.4 1.4 Total current liabilities 3.2 3.5 3.6 Total liabilities 4.3 4.6 4.9 TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 20.6 17.7 19.8
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12 INTANGIBLE ASSETS Statement of changes in intangible assets on 30 June 2026 EUR million Capitalised development costs Development projects in progress Intangible rights Total Acquisition cost 1 January 2026 0.1 0.6 0.0 0.8 Increases 0.2 0.2 Decreases 0.0 Acquisition cost 30 June 2026 0.1 0.9 0.0 1.0 Accumulated depreciation and impairment 1 January 2026 -0.0 -0.0 -0.0 Depreciation -0.0 -0.0 -0.0 Accumulated depreciation and impairment 30 June 2026 -0.0 0.0 -0.0 -0.1 Book value 1 January 2026 0.1 0.6 0.0 0.7 Book value 30 June 2026 0.1 0.9 0.0 0.9 Statement of changes in intangible assets on 30 June 2025 EUR million Capitalised development costs Development projects in progress Intangible rights Total Acquisition cost 1 January 2025 0.1 0.4 0.0 0.5 Transfers from capitalised development projects in progress -0.1 -0.1 Transfers to capitalised development costs 0.1 0.1 Increases 0.2 0.2 Decreases 0.0 Acquisition cost 30 June 2025 0.2 0.4 0.0 0.7 Accumulated depreciation and impairment 1 January 2025 -0.0 -0.0 -0.0 Depreciation -0.0 -0.0 -0.0 Accumulated depreciation and impairment 30 June 2025 -0.0 0.0 -0.0 -0.0 Book value 1 January 2025 0.1 0.4 0.0 0.5 Book value 30 June 2025 0.2 0.4 0.0 0.6
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13 STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY Statement of changes in consolidated shareholders' equity on 30 June 2026 EUR million Share capital Invested unrestricted equity fund Translation differences Fair value reserve Retained earnings Shareholders' equity Shareholders' equity 1 January 2026 2.4 5.3 -0.1 -1.9 9.3 14.9 Share based payments -0.0 -0.0 Exercise of share options 0.0 0.0 Adjustment of translation differences -0.0 -0.0 Total comprehensive income for the period 0.0 -0.0 1.3 1.3 Shareholders' equity 30 June 2026 2.4 5.3 -0.1 -1.9 10.6 16.2 Statement of changes in consolidated shareholders' equity on 30 June 2025 EUR million Share capital Invested unrestricted equity fund Translation differences Fair value reserve Retained earnings Shareholders' equity Shareholders' equity 1 January 2025 2.4 5.3 0.0 -1.9 6.5 12.2 Share based payments -0.0 -0.0 Exercise of share options 0.0 0.0 Adjustment of translation differences 0.0 0.0 Total comprehensive income for the period -0.0 0.0 0.9 0.9 Shareholders’ equity 30 June 2025 2.4 5.3 -0.1 -1.9 7.5 13.1
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14 FINANCIAL ASSETS MEASURED AT FAIR VALUE 30 JUNE 2026 The Group categorised its financial assets and liabilities into the following categories Fair value through profit and loss MEUR Fair value through OCI MEUR Hierarchical level Current assets Fund shares 0.0 Level 1 Investment to Genetic Analysis AS * 0.1 Level 1 Bonds 1.2 Level 2 Total 1.3 0.1 * Investment in the listed Genetic Analysis AS. Genetic Analysis AS listed on October 1, 2021 in the Swedish Spotlight Stock Market exchange. Despite the Swedish Stock Exchange, the share price is quoted in NOK. FINANCIAL ASSETS MEASURED AT FAIR VALUE 30 JUNE 2025 The Group categorised its financial assets and liabilities into the following categories Fair value through profit and loss MEUR Fair value through OCI MEUR Hierarchical level Current assets Fund shares 0.0 Level 1 Investment to Genetic Analysis AS 0.1 Level 1 Bonds 1.2 Level 2 Total 1.2 0.1 The company has classified the hierarchies of financial assets according to the availability of data on market terms and other price data. The fair values on level 1 of the hierarchy are based on the quoted (unadjusted) prices of identical assets or liabilities on active markets. In significant part, the fair values of level 2 instruments are based on other input data than the quoted prices included in level 1, although this data can be obtained for the assets or liabilities in question either directly (as a price) or indirectly (as a derivative of the price). The original book value of other receivables corresponds to their fair value because the effect of discounting is negligible in view of the maturity of the receivables.
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15 CASH FLOW STATEMENT EUR million 1-6/2026 1-6/2025 Change 1-12/2025 CASH FLOW FROM OPERATING ACTIVITIES Profit for the period 1.3 0.9 0.4 2.7 Adjustments Depreciation 0.2 0.2 0.0 0.5 Income taxes 0.2 0.2 -0.0 0.2 Other adjustments 0.1 -0.0 0.2 0.2 Change in working capital -3.1 -2.5 -0.6 -4.5 Interest paid and payments on other operating financial expenses -0.0 -0.0 -0.0 -0.1 Interest received 0.0 0.3 -0.3 0.3 Realised exchange rate gains and losses 0.0 -0.0 0.0 -0.1 Income taxes paid -0.0 0.0 -0.0 -0.1 Net cash flow from operating activities -1.3 -0.9 -0.3 -0.7 CASH FLOW FROM INVESTMENTS Investments in tangible and intangible assets -0.5 -0.2 -0.3 -0.6 Investments in funds and deposits -0.0 -0.1 0.1 -0.1 Profit from the sale of investments in funds and deposits 1.6 -1.6 1.6 Loans granted -0.0 0.0 -0.0 Repayment of loans 0.0 0.0 0.0 Net cash flow from investments -0.5 1.3 -1.8 0.9 CASH FLOW FROM FINANCING ACTIVITIES Exercise of share options 0.0 0.0 0.0 0.0 Repayment of lease liabilities -0.2 -0.2 -0.0 -0.3 Net cash flow from financing activities -0.2 -0.1 -0.0 -0.3 Increase (+)/decrease (-) in cash and cash equivalents -2.0 0.2 -2.1 -0.2 Cash and cash equivalents at the beginning of the period 3.5 3.7 -0.2 3.7 Effect of exchange rates on cash and cash equivalents 0.0 -0.0 0.0 -0.0 Cash and cash equivalents at the end of the period 1.6 3.9 -2.3 3.5 RELATED PARTY TRANSACTIONS Biohit Oyj sold EUR 2.8 million (EUR 2.9 million) worth of goods and services to Biohit Healthcare (Hefei) Co. Ltd during the review period. The total remuneration of Biohit Oyj's board during the review period was 0.1 million. EUR (0.1 million EUR)
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16 COLLATERAL, CONTINGENT LIABILITIES, AND OTHER COMMITMENTS EUR million 30 June 2026 30 June 2025 31 Dec 2025 Collateral granted on behalf of the parent company Guarantees 0.0 0.0 0.0 Collateral and contingent liabilities total 0.0 0.0 0.0 Helsinki 5 August 2026 Biohit Oyj Board of Directors Additional information: CEO Jussi Hahtela tel. +358 9 773 861 investor.relations@biohit.fi www.biohithealthcare.com Biohit Oyj in brief Biohit is a globally operating Finnish healthtech company. Biohit’s mission is “Innovating for Health” – we produce innovative products and services to promote research and early diagnosis. Biohit is headquartered in Helsinki, Finland, and has subsidiaries in Italy and the UK. Biohit Series B share (BIOBV) is quoted on Nasdaq Helsinki in the Small cap/Healthcare group. www.biohithealthcare.com