Interim report
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digia ...... Digia Plc HALF - YEAR FINANCIAL REPORT January - June 2026 ( unaudited ) DIGIA PLC , ATOMITIE 2 A , FI - 00370 HELSINKI TEL . +358 ( 0 ) 10 313 3000 I DIGIA.COM BUSINESS ID : 0831312-4
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 2 / 34 Digia’s profitable growth continued: net sales for the second quarter totaled EUR 54.3 million, with an EBITA margin of 5.8 percent April–June 2026 • Net sales: EUR 54.3 (53.7) million, up 1.0 percent • Operating profit (EBITA): EUR 3. 1 (3. 1) million, up 0. 1 percent; EBITA margin: 5.8 (5.8) percent of net sales • Operating profit (EBIT): EUR 2.4 (2.2) million, up 6. 1 percent; EBIT margin: 4.4 (4.2) percent of net sales • Earnings per share: EUR 0.06 (0.06) January–June 2026 • Net sales: EUR 110.7 (107.5) million, up 2.9 percent • Operating profit (EBITA): EUR 6.4 (7.7) million, down 16.7 percent; EBITA margin: 5.8 (7. 1) percent of net sales • Operating profit (EBIT): EUR 4.8 (6. 1) million, down 20.7 percent; EBIT margin: 4.4 (5.7) percent of net sales • Earnings per share: EUR 0. 13 (0. 16) • Return on investment: 7.4 (10. 1) percent • Equity ratio: 48.5 (43.7) percent • Gearing 23.4 (29.7) percent Unless otherwise stated, the comparison figures provided in parentheses refer to the corresponding period of the previous year. Group key figures EUR 1,000 4–6/ 2026 4–6/ 2025 Change, % 1–6/ 2026 1–6/ 2025 Change, % 1–12/ 2025 Net sales 54,260 53,741 1.0% 110,676 107,517 2.9% 217,028 Operating profit (EBITA) 3 ,1 2 4 3 ,1 2 0 0 .1 % 6,393 7,673 -16.7% 21,337
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 3 / 34 EUR 1,000 4–6/ 2026 4–6/ 2025 Change, % 1–6/ 2026 1–6/ 2025 Change, % 1–12/ 2025 - as a % of net sales 5.8% 5.8% 5.8% 7.1 % 9.8% Operating profit (EBIT) 2,368 2,232 6 .1 % 4,848 6, 115 -20.7% 18, 127 - as a % of net sales 4.4% 4.2% 4.4% 5.7% 8.4% Result for the period 1,637 1,515 8.0% 3,407 4,228 -19.4% 12,845 - as a % of net sales 3.0% 2.8% 3 .1 % 3.9% 5.9% Return on equity, % 7.4% 10. 1% 14.5% Return on investment, % 7.4% 10. 1% 14.4% Cash flow from operating activities 7,981 6,989 14.2% 14,703 Interest-bearing net debt 2 1,1 5 3 25,023 -15.5% 23,721 Net gearing, % 23.4% 29.7% 25.4% Equity ratio, % 48.5% 43.7% 48.7% Number of employees at end of period 1,564 1,655 -5.5% 1,592 Average number of employees 1,569 1,620 -3.2% 1,579 1,607 -1.7% 1,603 Shareholders' equity 90,503 8 4 ,1 3 4 7.6% 93,476 Balance sheet total 194,925 198,455 -1.8% 197,011 Earnings per share, EUR 0.06 0.06 7.8% 0 .1 3 0 .1 6 -19.5% 0.49 Diluted earnings per share, EUR 0.06 0.06 6.9% 0 .1 3 0 .1 6 -20.2% 0.48
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 4 / 34 CEO’s review: In the second quarter, customers’ investment decisions were still aected by uncertainty of the operating environment. The launch of new projects was postponed, and the content, scope and schedules of the ongoing projects were evaluated in greater detail. Despite the uncertain markets, our net sales grew and we continued to implement renewal initiatives and growth investments in line with our strategy. Our net sales for the second quarter amounted to EUR 54.3 (53.7) million, up 1.0 percent. Organic growth was -3.3 percent. International operations represented 21.4 (14.6) percent of net sales. I am especially pleased that our eorts in the Savangard cooperation paid o and our net sales in East Central European markets grew organically at a strong double-digit rate. In Finland, market uncertainties were visible in ERP projects and in the Digital Solutions service area, where we launched measures to strengthen profitability and growth. Net sales in the Managed Solutions service area were negatively impacted by a EUR 0.4 million write-down related to a customer project. A small positive signal seen among the cautious market was the strengthening of our sales in the second quarter, with June sales achieving best numbers of the start of the year, accounting for 30 percent of all January–June sales. At the same time, organic growth in June reached 4.9 percent. We were especially encouraged by development in the finance product business, where many bids that have been under development for a long time finally moved on to the contract phase. As a result, the order backlog in the finance business is very strong. In the second quarter, the service and maintenance business net sales reached 49.5 (49.2) percent of net sales and grew by 1.6 percent. The project business net sales accounted for 50.5 (50.8) percent of the company’s net sales. The operating profit (EBITA) for April–June remained on par with the comparison period at EUR 3. 1 (3. 1) million. The EBITA margin was 5.8 (5.8) percent of net sales. The result was impacted by EUR 0.6 million in non-recurring items, where EUR 0.4 million was related to a customer project and EUR 0.2 million was related to operational restructuring. In January-June, our net sales grew by 2.9 percent to EUR 110.7 (107.5) million. Our operating profit (EBITA) totaled EUR 6.4 (7.7) million, with an EBITA margin of 5.8 (7. 1) percent of net sales. The result was impacted by EUR 2 million in non-recurring items, where EUR 1. 1 million was related to customer project write-downs and EUR 0.9 million was related to operational restructuring. The company’s financial position strengthened during the period. Our equity ratio improved to 48.5 (43.7) percent and our net gearing went down to 23.4 (29.7) percent, mainly due to reduced interest-bearing liabilities.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 5 / 34 Notable contracts signed during April–June included, for example, a four-year extension of the Digivisio 2030 project concerning a digital service platform for higher education institutions, valued at EUR 4–6 million, as well as Fingrid’s EUR 2. 1 million contract for a data platform and integration services. In addition, we made extension agreements on integration services, valued at EUR 5.2 million. We implemented AI solutions and consulting for sectors including security, pension insurance and healthcare services. During the 2026–2028 strategy period, our goal is to expand both organically and through acquisitions to become a trusted European partner in intelligent business. Our financial targets for the strategy period are an annual average growth in net sales of more than 10 percent, an EBITA margin of more than 12 percent at the end of the strategy period, and international operations accounting for more than 30 percent of net sales at the end of the strategy period. Our focus for the first year of the strategic period is on reforming our operations and developing our services. In our Managed Solutions service area reform, we are renewing our oering and operational model. The core of this service is in lifecycle services, where we take responsibility for the operation of our customer’s digital foundation. We streamlined our operations by implementing an AI assisted service provision model. In our Digital Solutions service area, we implemented operational restructuring initiatives to improve performance. We are shifting from selling expertise and technological deliveries to productized services. At the same time, we are strengthening performance management and sharpening strategy implementation. In the Business Platforms service area, we strengthened the AI capabilities of our Digia Envision ERP product and automated processes. In addition, we promoted the adoption of AI solutions on the Microsoft and Oracle platforms in our customers. In the Financial Platforms service area, we continued to develop DiFS, our product for the finance industry. In the second quarter, we continued to pursue the long-term development of our business in highly regulated industries. We are developing solutions that support the integration of health data and AI-based analytics as part of a joint project among the wellbeing services counties, for which Business Finland awarded EUR 4.6 million in funding. In the defense and security sector, we joined the Defence Innovation Network Finland, where we are developing an AI-powered integration and experimentation platform. In May, we announced our sustainability goals for the 2026–2028 strategy period, covering environment, people, and customers. We also received approval from the Science Based Targets initiative for our emissions reduction targets through 2035. Reducing our carbon footprint, ensuring the wellbeing of our employees, and maintaining excellent customer relationships play a key role as we build Digia’s sustainable business and growth during the current strategy period.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 6 / 34 Profit guidance for 2026 Digia’s profit guidance for 2026: Digia’s net sales will grow (EUR 217.0 million in 2025), and its operating profit (EBITA) will either remain on a par with, or increase compared to 2025 (EUR 21.3 million in 2025). Events after the review period Digia announced on 5 August 2026 that Kimmo Kärkkäinen has been appointed as the Group’s new Chief Financial Oicer (CFO) and a member of the management team. He will take up his position by February 2027 at the latest. Kärkkäinen will succeed Kristiina Simola, who, as announced on 21 April 2026, will leave her position to pursue a career as a board professional. Simola will continue as Digia’s Chief Financial Oicer during the transition period until Kärkkäinen takes up the position. Briefing invitation A briefing for analysts will be held at 4:15 pm on Thursday 6 August 2026 as a Teams meeting. Aendance instructions have been emailed to participants. The material and presentation for the event will be available from 4:15 pm on August 6 2026 on the company’s website: digia.com/en/investors/reports-and-presentations. Financial reporting Digia will publish its business review for January–September 2026 at 3:00 pm on Tuesday 27 October 2026. For further information, please contact: Timo Levoranta, President & CEO tel. +358 40 500 2050
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 7 / 34 Distribution Nasdaq Helsinki Key Media digia.com Digia is a trusted European partner in intelligent business. As a consulting, software and services company, we help our customers to create, maintain and develop intelligent business. We bring the benefits of AI to our customers' everyday processes, products, and services throughout their lifecycles. Our approximately 1600 employees operate internationally, yet always close to our customers. Digia’s net sales totaled EUR 217.0 million in 2025. The company is listed on NASDAQ Helsinki (DIGIA).
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 8 / 34 DIGIA PLC HALF-YEAR FINANCIAL REPORT 2026 Digia is a trusted European partner in intelligent business. As a consulting, software and services company, we help our customers to create, maintain and develop intelligent business. We bring the benefits of AI to our customers' everyday processes, products, and services throughout their lifecycles. Our oering includes services and products from consulting to data, AI, integrated systems, and continuous 24/7 service delivery. Unless otherwise stated, the comparison figures provided in parentheses refer to the corresponding period of the previous year. Markets, business environment, and Digia’s market position Digia's main market is Finland, and we provide solutions in approximately 20 countries. In addition to Finland, Digia has subsidiaries in Sweden, Poland, and the Netherlands. We at Digia believe that the IT service markets will see favorable long-term development as the digitalization megatrend remains strong. The comprehensive utilization of AI in processes and services is only geing started. Digia’s growth is driven by the market’s structural demand that is based on the customers’ need to reform their business-critical systems, utilize data and AI, and ensure the reliability and compliance of the systems. Due to the general financial situation, Finland’s approach to launching projects has been cautious. We see beer growth prospects in Europe, and our goal for the strategy period is to increase the share of our international business. We see the following trends in the market: • From individual solutions, we are moving further toward integrated packages. Operational continuity, which is critical for organizations and business, emphasizes the interoperability, reliability, security, and lifecycles of system entities. • Artificial intelligence and automation are being embedded into every service and process as well as the daily lives of people. Business platforms must enable the construction of autonomous business processes. • Intelligent business is built on reliable data and its availability, which increases demand for integration and API solutions. • Expectations regarding the user-friendliness of services are rising. An intelligent user experience and security are vitally important.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 9 / 34 • Competition for top talent is heating up, especially in the fields of artificial intelligence, data, and analytics. We are an aractive employer that harnesses networks of experts, which yields us a competitive advantage. Our competitiveness is based on Digia's core strengths: expertise and ability for continuous innovation, deep customer relationships and resilient business model, an extensive oering and comprehensive solutions throughout the lifecycle, and a strong financial position. Digia’s extensive oering – from individual service areas to broader customer solutions – brings stability and balances out the eects of any market fluctuations in our business. Our Business Operations Center service package is at our customers’ disposal 24/7. Net sales April–June 2026 Digia’s net sales for the April–June period totaled EUR 54.3 (53.7) million, up 1.0 percent on the corresponding period of the previous year. Organic growth in net sales was -3.3 percent. In connection with one customer project, there was a write-down of EUR 0.4 million recorded in the second-quarter revenue. Net sales recorded international growth from Savangard in Poland and Climber in Sweden and the Netherlands. In Finland, there were delays in starting previously sold projects and the demand for new projects did not pick up until the end of the period. Our unit oering continuous services and cloud services, as well as our financial product business showed good growth. Productivity Leap also continued to grow, especially in the wellbeing service counties. The service and maintenance business accounted for 49.5 (49.2) percent and the project business for 50.5 (50.8) percent of the company’s net sales during April–June. The net sales of both the project and the service and maintenance businesses include product business activities, which accounted for 12.3 (10.7) percent of the Group’s total net sales. The product business comprises Digia’s own licenses, the license sales of its partners, and license maintenance. January–June 2026 Digia’s net sales for the January–June period totaled EUR 110.7 (107.5) million, representing a year- on-year increase of 2.9 percent. Organic growth in net sales was -2.0 percent. Revenue was negatively impacted by write-downs made in three customer projects, totaling EUR 1. 1 million. The service and maintenance business accounted for 49.9 (49.6) percent of net sales, while the project business accounted for 50. 1 (50.4) percent. The product business accounted for 12.2 (10.3) percent of the company’s total net sales.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 10 / 34 Profit performance and profitability April–June 2026 Digia’s operating profit (EBITA) for April–June was EUR 3. 1 (3. 1) million with an EBITA margin (EBITA %) of 5.8 (5.8) percent. The second-quarter EBITA was impacted by a revenue write-down of EUR 0.4 (0.0) million related to a customer project and restructuring costs of EUR 0.2 (0.7) million. In line with our strategy, we continued to make investments in productization, harnessing artificial intelligence, international growth, and enhancing our expertise. Earnings before taxes were EUR 2. 1 (2.0) million, with earnings after taxes totaling EUR 1.6 (1.5) million. Earnings per share were EUR 0.06 (0.06). Net finance costs amounted to EUR -0.3 (-0.2) million. January–June 2026 Digia’s operating profit (EBITA) for January–June was EUR 6.4 (7.7) million with an EBITA margin (EBITA %) of 5.8 (7. 1) percent. EBITA for January–June was impacted by EUR 1. 1 (0.0) million in net sales write-downs related to customer projects and EUR 0.9 (0.7) million in restructuring costs. In line with our strategy, we also made investments in productization, harnessing artificial intelligence, international growth, and enhancing our expertise. Earnings before taxes were EUR 4.3 (5.4) million, with earnings after taxes totaling EUR 3.4 (4.2) million. Earnings per share were EUR 0. 13 (0. 16). Net finance costs amounted to EUR -0.5 (-0.7) million. Research and development The development expenses for Digia’s own products for the first half of the year was EUR 1.9 (2.3) million, representing 1.7 (2. 1) percent of the net sales. R&D focused primarily on the development of the Digia Envision ERP solution and DiFS, the ERP solution for the financial sector. Financing, cash flow, and investments At the end of June 2026, Digia’s balance sheet total stood at EUR 194.9 (198.5) million. The equity ratio was 48.5 (43.7) percent and net gearing was 23.4 (29.7) percent. At the end of June 2026, Digia had EUR 43.9 (47.3) million in interest-bearing liabilities and unused bank credit facilities amounting to EUR 4.5 million. Interest-bearing liabilities consisted of EUR 30.8 million in
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 11 / 34 long-term and EUR 8.5 million in short-term loans from financial institutions, and EUR 4.6 million in lease liabilities. Cash flow from operating activities in January–June 2026 totaled EUR 8.0 (7.0) million. Cash flow from investing activities came to EUR -0 .1 (-11. 1) million. Cash flow from financing activities was EUR -9.6 (7.9) million. Human resources and management The key focus areas of Digia’s human resources strategy for the 2026–2028 strategy period are growing our skills capital, working smarter, fostering internationality, and strengthening a sense of community. Our goal is to provide an exceptional employee experience that supports the success of our digital professionals and the implementation of Digia’s strategy. Our operations are also guided by Digia’s cultural principles – courage, sharing, learning, and professional pride. Our key initiative for our employees in the first half of the year was the AI Hammer program, which aims to improve work eiciency through the use of artificial intelligence. Digia’s developers feel that their AI expertise has improved as a result of this program, and that the use of AI has also accelerated their projects. In the second quarter, we conducted a survey on equality and non-discrimination, which revealed that Digia is perceived as a diverse organization where everyone is free to be who they are. Digia has an equality and non-discrimination plan that is regularly updated based on employee feedback. During the 2026–2028 strategic period, we will continue to strengthen our skilled, thriving, and diverse workforce. We carry out a transformation of our expertise and ensure its continuous development so that our employees—and, through them, the company—have what it takes to succeed in the face of change. The goal for the strategy period is for the Employee Engagement Index to remain at 3.9 (on a scale of 1–5), thus maintaining a good level. The Employee Engagement Index combines, among other things, Digia’s employees’ perceptions of the meaningfulness of their work, the development of their skills, their day-to-day experience of leadership, their workload, and their working conditions. During the reporting period, Digia conducted restructuring negotiations at some of its Finnish units. As a result of these negotiations, we reduced our workforce by a total of 31 people across a variety of positions in Finnish locations. The total number of Digia employees at the end of the period was 1,564 (1,655).
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 12 / 34 Sustainability As part of its new 2026–2028 strategic period, Digia announced new sustainability goals that are also linked to short- and long-term executive compensation. The sustainability goals are divided into environmental, employee, and customer goals. The environmental goal for the strategy period is to reduce the carbon dioxide emissions of our own operations (scopes 1–2 as defined by the GHG Protocol) by 50 percent compared to 2024. The emission reduction target has been set based on the Science Based Targets initiative. In addition to its strategy period goal, Digia received approval in May for its science-based short-term emissions targets, which extend through 2035. The company is commied to reducing its absolute Scope 1 and 2 emissions by 94.3 percent by 2035, compared to the 2024 baseline. In addition, the goal is to reduce Scope 3 emissions relative to the company’s value added by 66.3 percent over the same period. During the strategy period, Digia will continue to strengthen its skilled, thriving, and diverse workforce. The goal for the strategy period is for the Employee Engagement Index to remain at 3.9 (on a scale of 1–5), thus maintaining a good level. The Employee Engagement Index is measured during the second half of the year as part of the employee survey. Digia serves as a secure and reliable partner for its customers. We introduced a strategic customer experience metric that specifically measures customers’ perceptions of how proactive and forward-thinking our operations are. The target level for the change indicator during the strategy period is 4.0 (on a scale of 1–5). The change indicator is measured during the second half of the year. As a result of the European Union’s Omnibus I initiative, Digia is no longer required to report on its corporate responsibility in accordance with the EU’s Corporate Sustainability Reporting Directive (CSRD). We are reporting on our sustainability performance for 2026 in accordance with the streamlined ESRS standards, limiting the scope of the assurance to CO2 emissions calculations. Changes in Group structure There were no changes in the Group structure during the reporting period. At the end of the review period, the Digia Group consisted of the parent company Digia Plc and the following subsidiaries: • Digia Finland Oy and its subsidiary Most Digital Sweden AB • Productivity Leap Oy • Digia Sweden AB
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 13 / 34 • Climber AB and its subsidiary Climber Benelux B.V. • Top of Minds AB • Savangard Sp. z o.o. and its subsidiaries Peoplevibe Sp. z o.o. and Finnovative Solutions UAB. Share capital and shares On 30 June 2026, the number of Digia Plc shares totaled 26,823,723 and the company had a total of 8,735 shareholders. Digia Plc held a total of 129,604 treasury shares on 30 June 2026. The accounting counter value of these treasury shares is EUR 0. 10 per share. At the end of the period, a total of 168,925 company shares, previously funded by Digia for use in the incentive system for key personnel and under the management of EAM Digia Holding Oy, remained undistributed. The shares held by the company and EAM Digia Holding Oy amounted to around 1. 1 percent of the share capital. Up-to-date information about the company’s major shareholders and the distribution of their shareholdings can be found on Digia’s website: digia.com/en/investors/shareholders. Trading on the Helsinki Exchanges Digia Plc's share is listed on Nasdaq Helsinki Ltd in the Technology sector. The company's short name is DIGIA. The lowest reported share quotation in January–June 2026 was EUR 5.38 and the highest EUR 6.86. The share oicially closed at EUR 5.88 on 30 June 2026. The share’s trade weighted average price was EUR 6.01. The company's market value as of 30 June 2026 was EUR 157,723,491. Flagging notifications On 12 March 2026, Digia received notification of changes in the company’s ownership in accordance with Chapter 9 Section 10 of the Finnish Securities Market Act. According to the notification, Etola Oy held 4,050,000 Digia Plc shares and votes, corresponding to 15. 10 percent of all Digia shares and votes.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 14 / 34 Decisions of the Annual General Meeting and the organization of the Board of Directors Digia Plc’s Annual General Meeting (AGM), held on 24 March 2026, adopted the company's annual accounts, including the consolidated annual accounts for 1 January–31 December 2025, and discharged the members of the Board and the President and CEO from liability. Payment of dividend In accordance with the proposal of the Board of Directors, the Annual General Meeting decided that a dividend of EUR 0. 19 per share be paid according to the confirmed balance sheet for the financial year ending 31 December 2025. Shareholders listed in the shareholders’ register maintained by Euroclear Finland Ltd on the dividend reconciliation date, 26 March 2026, will be eligible for the payment of dividend. Dividends were paid on 2 April 2026. Remuneration Report for Governing Bodies The Annual General Meeting decided to adopt the Remuneration Report for Governing Bodies as presented. Composition of the Board of Directors The AGM decided to elect six members to the Board. Sanu Elsinen, Robert Ingman, Sari Leppänen, Henry Nieminen, and Outi Taivainen were re-elected as Board members, and Herkko Soininen was elected as a new member. At its organizational meeting after the AGM, the Board of Directors elected Robert Ingman as Chair and Sanu Elsinen as Vice Chair of the Board. At the meeting, the Board of Directors decided as follows on the composition of the Board commiees: • Audit Commiee: Sanu Elsinen (Chair), Henry Nieminen and Herkko Soininen • Compensation Commiee: Outi Taivainen (Chair), Robert Ingman, and Sari Leppänen • Nomination Commiee: Sanu Elsinen (Chair), Robert Ingman, and Outi Taivainen Remuneration to the members of the Board The Annual General Meeting decided on the payment of monthly remunerations of EUR 3,500 to Board members, EUR 4,500 to the Vice Chair, and EUR 6,000 to the Chair for their work on the Board for the duration of the term expiring at the end of the 2027 Annual General Meeting. In addition, fees of EUR 1,000 to the Chair and EUR 500 to other members are paid per each Board and Board Commiee meeting.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 15 / 34 In addition to the aforementioned remuneration, it was decided that Board members should be reimbursed for ordinary and reasonable expenses resulting from Board work against an invoice. Auditor’s fees The AGM decided that the company’s auditor will be paid according to the auditor’s reasonable invoice approved by the company. Sustainability reporting auditor At the recommendation of the Board’s Audit Commiee, the Annual General Meeting decided that sustainability auditor Ernst & Young Oy be appointed to carry out sustainability reporting assurance for the term ending at the conclusion of the 2027 Annual General Meeting. Ernst & Young Oy has announced that the sustainability reporting auditor with principal responsibility will be Terhi Mäkinen, Authorized Public Accountant. Sustainability reporting auditor’s fee The Annual General Meeting decided that the sustainability reporting auditor will be paid according to the auditor’s reasonable invoice approved by the company. Authorizing the Board of Directors to decide on buying back own shares and/or accepting them as collateral The Annual General Meeting authorized the Board to decide on the acquisition and/or pledging of treasury shares with the following terms and conditions: • A maximum total of 2,000,000 shares may be bought back and/or pledged in one or more installments. The proposed number is under 10 percent of the company’s total number of shares. • Only unrestricted equity may be used to buy back treasury shares. • The Board will decide on how these shares are to be acquired. Treasury shares may be bought back in disproportion to shareholders’ holdings (directed acquisition). The authorization also includes acquisition of shares through public trading organized by Nasdaq OMX Helsinki Oy in accordance with the rules and instructions of Nasdaq OMX Helsinki and Euroclear Finland Ltd, or through oers made to shareholders. • Shares may be acquired in order to improve the company's capital structure, to fund or complete acquisitions or other business transactions, to oer share-based incentive schemes, to sell on, or to be annulled. • The shares must be acquired at the market price in public trading. The minimum price of the shares to be acquired shall be the lowest quotation in public trading while the authorization
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 16 / 34 is in force and, correspondingly, the maximum price shall be the highest quotation in public trading while the authorization is in force. • The Board of Directors is otherwise authorized to decide on all terms relating to share buyback. This authorization will supersede the authorization granted by the AGM of March 27, 2025 and is valid for 18 months, that is, until September 24, 2027. Authorizing the Board of Directors to decide on a share issue and granting of special rights The AGM authorized the Board to decide on an ordinary or bonus issue of shares and the granting of special rights (as defined in Section 1, Chapter 10 of the Limited Liability Companies Act) in one or more installments, with the following conditions: • This issue may total a maximum of 2,000,000 shares. The proposed number is under 10 percent of the company’s total number of shares. The authorization applies to both new shares and treasury shares held by the company. • The authorization may be used to fund or complete acquisitions or other business transactions, for oering share-based incentive schemes, to develop the company's capital structure, or for other purposes decided by the Board. • It is proposed that this authorization should include the right for the Board to decide on all terms related to the share issue or special rights, including the subscription price, payment of the subscription price in cash or (partly or wholly) in capital contributed in kind or its being wrien o against the subscriber's receivables, and its recognition in the company's balance sheet. This authorization will supersede the authorization granted by the AGM of March 27 2025 and is valid for 18 months, that is, until September 24, 2027. More information about the AGM’s decisions is available at digia.com/en/investors/governance/annual-general-meeting/agm-2026 Events after the review period Digia announced on 5 August 2026 that Kimmo Kärkkäinen has been appointed as the Group’s new Chief Financial Oicer (CFO) and a member of the management team. He will take up his position by February 2027 at the latest. Kärkkäinen will succeed Kristiina Simola, who, as announced on 21 April 2026, will leave her position to pursue a career as a board professional. Simola will continue as Digia’s Chief Financial Oicer during the transition period until Kärkkäinen takes up the position.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 17 / 34 Risks and uncertainties Digia’s risks are classified as strategic, financial, operational, and sustainability risks. The Audit Commiee of the Board of Directors is responsible for supervising the implementation of risk management and assessing its eectiveness. Monitoring focuses on risks of material significance to the company that are classified as high risk. Digia’s Group Management Team is responsible for the appropriateness of risk management and overseeing operational activities. The owner of risk management is responsible for reporting on risks and their correct assessment. Digia’s risk management process is supported by centralized risk management software. Changes in the risk status are reported to the Audit Commiee twice a year, and the Group Management Team monitors the risk status at its regular meetings. These reports cover the risk status, the impacts of significant risks and measures used to manage them, and the monitoring of objectives, including the specified indicators. The company’s strategic and financial risks relate to increasing competition through, for example, prices and contractual terms, and to potential significant changes in the company’s operating environment and service areas. Geopolitics, general economic trends, higher interest rates, and changes in customers’ operating environment and financial position may have an unfavorable impact on the company’s business, financial position, and result through slower decision-making and the postponement or cancellation of IT investments. Implementing the growth strategy places demands on both the organization and its management. The company’s ability to recruit, maintain, and develop the correct competence – and also to correctly time the oering to meet demand – will play a vital role. In line with its strategy, Digia is also seeking growth through acquisitions. However, Digia cannot be certain of locating suitable companies for acquisition or of successfully integrating them. Operational and cyclical risks largely involve short-term demand. If demand sees a sharp fall, price levels might also decline. Pricing models in the service business help to balance out business cycles. When costs increase, it is not certain how quickly and to what extent the rise in costs will be passed on to market prices. Advances in AI are transforming the business models of software development and the IT services industry, which could have a negative impact on the company’s net sales. On the other hand, this development also oers the company new business opportunities. Major customer projects – and fixed-price projects in particular – involve both business opportunities and risks. As customer projects increase in size, the risks associated with profitability management also grow, and there is a greater need to manage extensive contract and
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 18 / 34 delivery packages. Large customer projects typically involve delivery-related sanctions. At the same time, the risks associated with accounts receivable are also rising. Data security and protection risks comprise a significant risk area in the company’s business operations. Organizations have more and more information that is critical to their operations. Threats to data security and protection have risen significantly in recent years. The increasing use of artificial intelligence also poses potential risks, and its eective and safe utilization requires organizations to adopt updated operating practices. Data security and protection risks mainly concern technology and people. Significant risk factors also include risks posed by high-security projects and subcontracting chains. Due to the nature of its operations, the company may also be a target of hostile influence. The company identifies, manages, and prevents both internal and external threats. The company implements a regular ISO 27001-certified risk management process based on best practices in handling data security and protection risks. Risks are identified and their impact and significance are analyzed. The risk level is reduced with appropriate measures where possible. Operational response and the handling of potential threats have been planned, rehearsed, and tested in practice. The company's employees are continuously trained, and data security and protection issues are actively communicated within the company and, if necessary, also to partners and customers. The company works in close cooperation with a variety of data security and protection authorities and networks. Physical security and personnel safety issues are managed using mechanisms similar to those employed in data security and data protection. Sustainability risks consist of environmental, social, and governance risks. Environmental risks in oice work are quite small. Global supply chains for IT equipment and services may be disrupted as a consequence of geopolitical and climate threats. The potential risks related to social responsibility that are monitored include experiences of overwork, occupational wellbeing, discrimination, and unequal treatment. Potential human rights risks in the subcontracting chain have been analyzed, and their probability is actively monitored. Human rights risks are also taken into account when selecting new subcontracting partners. Administrative risks primarily concern the company's legal and regulatory compliance, ethical operations as well as data security and protection. Increasing regulation may also adversely impact the development of Digia’s net sales and cost level.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 19 / 34 Outlook for 2026 Digia’s profit guidance for 2026: Digia’s net sales will grow (EUR 217.0 million in 2025), and its operating profit (EBITA) will either remain on a par with, or increase compared to 2025 (EUR 21.3 million in 2025). Helsinki, 6 August 2026 Digia Plc Board of Directors
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 20 / 34 TABLES SECTION Accounting policies Condensed consolidated income statement Condensed consolidated balance sheet Consolidated cash flow statement Statement of changes in shareholders' equity Notes to the accounts Accounting policies This Financial Statement Bulletin is prepared in compliance with IFRS and the IAS 34 Interim Financial Reporting standard. No significant changes have been made to the accounting policies during 2026. The half-year report has not been audited. Condensed consolidated income statement EUR 1,000 4–6/ 2026 4–6/ 2025 Change, % 1–6/ 2026 1–6/ 2025 Change, % 1–12/ 2025 NET SALES 54,260 53,741 1.0% 110,676 107,517 2.9% 217,028 Other operating income 103 96 7.3% 128 153 -16.4% 336 Materials and services -11,018 -9 ,1 9 2 19.9% -22,234 -17,803 24.9% -39,660 Depreciation, amortization, and impairment -1,805 -1,759 2.7% -3,662 -3,516 4 .1 % -7,225 Employee benefit expenses -33,449 -34,227 -2.3% -68,607 -6 8 ,1 2 2 0.7% -128,747 Other operating expenses -5,723 -6,428 -11.0% -11,453 -12, 113 -5.5% -23,605 Operating profit (EBIT) 2,368 2,232 6 .1 % 4,848 6, 115 -20.7% 18, 127
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 21 / 34 EUR 1,000 4–6/ 2026 4–6/ 2025 Change, % 1–6/ 2026 1–6/ 2025 Change, % 1–12/ 2025 Net finance costs -274 -239 14.9% -524 -715 -26.8% -1,741 Profit before tax 2,094 1,993 5 .1 % 4,324 5,400 -19.9% 16,387 Income taxes -457 -478 -4.4% -917 -1,1 7 2 -21.8% -3,542 RESUL T FOR THE PERIOD 1,637 1,515 8.0% 3,407 4,228 -19.4% 12,845 Other comprehensive income Items that may be reclassified subsequently to profit or loss: Exchange dierences on translating foreign operations -505 -620 -18.5% -1,264 1,1 6 3 208.7% 2 ,1 7 9 TOTAL COMPREHENSIVE INCOME 1,1 3 1 895 26.4% 2, 143 5,391 -60.3% 15,024 Profit for the period aributable to Parent-company shareholders 1,637 1,515 8.0% 3,407 4,228 -19.4% 12,845 Comprehensive income aributable to
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 22 / 34 EUR 1,000 4–6/ 2026 4–6/ 2025 Change, % 1–6/ 2026 1–6/ 2025 Change, % 1–12/ 2025 Parent-company shareholders 1,1 3 1 895 26.4% 2, 143 5,391 -60.3% 15,024 Basic earnings per share, EUR 0.06 0.06 7.8% 0 .1 3 0 .1 6 -19.5% 0.49 Diluted earnings per share, EUR 0.06 0.06 6.9% 0 .1 3 0 .1 6 -20.2% 0.48 Condensed consolidated balance sheet EUR 1,000 30 Jun 2026 30 Jun 2025 31 Dec 2025 Assets Non-current assets Goodwill 104,917 105,403 105,531 Other intangible assets 8,070 11,041 9,872 Property, plant and equipment 840 814 831 Right-of-use assets 4,506 6,309 5,804 Investments 499 500 499 Non-current receivables 648 1,003 697 Deferred tax assets 178 334 248 Total non-current assets 119,658 125,403 123,482
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 23 / 34 EUR 1,000 30 Jun 2026 30 Jun 2025 31 Dec 2025 Non-current assets classified as held for sale 284 238 245 Current assets Current receivables 52,238 50,583 49,070 Cash and cash equivalents 22,745 22,232 24,214 Total current assets 74,983 72,814 73,284 Total assets 194,925 198,455 197,011 Equity and liabilities Share capital 2,088 2,088 2,088 Other reserves 5,204 5,204 5,204 Reserve for invested unrestricted equity 42,081 42,081 42,081 Translation dierence -1,630 -1,379 -363 Retained earnings 39,353 31,913 31,622 Result for the period 3,407 4,228 12,845 Equity aributable to owners of parent 90,503 8 4 ,1 3 4 93,476 Total equity 90,503 8 4 ,1 3 4 93,476 Liabilities
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 24 / 34 EUR 1,000 30 Jun 2026 30 Jun 2025 31 Dec 2025 Non-current interest-bearing liabilities 33,033 32,367 35,531 Other non-current liabilities 0 4 ,1 2 4 4,296 Deferred tax liabilities 2,034 2,415 2,376 Total non-current liabilities 35,066 38,906 42,203 Current interest-bearing liabilities 10,866 14,887 12,405 Other current liabilities 58,490 60,529 48,928 Total current liabilities 69,356 75,415 61,332 Total liabilities 104,422 114,321 103,535 Shareholders’ equity and liabilities 194,925 198,455 197,011 Consolidated cash flow statement EUR 1,000 1 Jan 2026–30 Jun 2026 1 Jan 2025–30 Jun 2025 Cash flow from operating activities: Profit for the period 3,407 4,228 Total adjustments to profit/loss 4,831 5,692 Change in net working capital 2,619 1,380 Interest paid -716 -762 Interest received 142 134
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 25 / 34 EUR 1,000 1 Jan 2026–30 Jun 2026 1 Jan 2025–30 Jun 2025 Taxes paid -2,302 -3,682 Cash flow from operating activities 7,981 6,989 Cash flow from investing activities: Capital expenditure on property, plant and equipment and intangible assets -70 -31 Acquisition of subsidiaries, net of cash and cash equivalents at the time of acquisition 0 -11,065 Cash flow from investing activities -70 -11,096 Cash flow from financing activities: Repayment of lease liabilities -1,823 -1,583 Repayments of current borrowings -2,750 -5,750 Proceeds from non-current borrowings 0 20,000 Dividends paid -5,031 -4,766 Cash flow from financing activities -9,604 7,901 Change in cash and cash equivalents -1,692 3,794 Cash and cash equivalents at beginning of period 24,214 18,232 Eect of changes in foreign exchange rates 223 205 Change in cash and cash equivalents -1,692 3,794 Cash and cash equivalents at end of period 22,745 22,232
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 26 / 34 Statement of changes in shareholders' equity EUR 1,000 a b c d e f Shareholders’ equity, Jan 1, 2025 2,088 42,081 5,204 -2,542 36,888 83,718 Net profit 4,228 4,228 Other comprehensive income 1,1 6 3 1,1 6 3 Dividends -4,766 -4,766 Share-based payments recognized against equity -209 -209 Shareholders’ equity, 30 Jun 2025 2,088 42,081 5,204 -1,379 36, 141 8 4 ,1 3 4 Shareholders’ equity, Jan 1, 2026 2,088 42,081 5,204 -363 44,467 93,476 Net profit 3,407 3,407 Other comprehensive income -1,267 -1,267 Dividends -5,031 -5,031 Share-based payments recognized against equity -83 -83 Shareholders’ equity, 30 Jun 2026 2,088 42,081 5,204 -1,630 42,760 90,503 a = share capital b = unrestricted invested shareholders’ equity reserve c = other reserves d = currency translation dierences e = retained earnings f = total shareholders’ equity
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 27 / 34 Financial assets and liabilities EUR 1,000 Jun 30, 2026 Fair values Dec 31, 2025 Fair values Jun 30, 2026 Balance sheet values Dec 31, 2025 Balance sheet values Financial assets Measured at fair value through profit or loss Shares and holdings 499 499 499 499 Financial liabilities Non-current items measured at amortized cost Bank loans 30,750 32,500 30,750 32,500 Liabilities measured at fair value through profit or loss: Contingent consideration - 4,648 - 4,648 Current items measured at amortized cost Bank loans 8,500 9,500 8,500 9,500 Liabilities measured at fair value through profit or loss: Contingent consideration (Level 3) 4,229 - 4,229 - Condensed income statement by quarter EUR 1,000 4–6/2026 1–3/2026 10–12/2025 7–9/2025 4–6/2025 Net sales 54,260 56,416 60,244 49,267 53,741 Other operating income 103 24 145 38 96
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 28 / 34 EUR 1,000 4–6/2026 1–3/2026 10–12/2025 7–9/2025 4–6/2025 Materials and services -11,018 -11,216 -11,537 -10,320 -9 ,1 9 2 Employee benefit expenses -33,449 -35, 158 -33,270 -27,355 -34,227 Depreciation, amortization, and impairment -1,805 -1,856 -1,845 -1,864 -1,759 Other operating expenses -5,723 -5,730 -6,059 -5,433 -6,428 Operating result 2,368 2,480 7,679 4,333 2,232 Net finance costs -274 -250 -605 -421 -239 Profit before tax 2,094 2,230 7,074 3,913 1,993 Income taxes -457 -460 -1,689 -680 -478 Result for the period 1,637 1,771 5,385 3,232 1,515 Distribution of net profit for the period Parent-company shareholders 1,637 1,771 5,385 3,232 1,515 Basic earnings per share, EUR 0.06 0.07 0.20 0 .1 2 0.06 Diluted earnings per share, EUR 0.06 0.07 0.20 0 .1 2 0.06
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 29 / 34 Group key figures EUR 1,000 1–6/2026 1–6/2025 Extent of business Net sales 110,676 107,517 Average capital invested 137,993 122,490 Number of employees 1,564 1,655 Average number of employees 1,579 1,607 Profitability Operating profit (EBITA) 6,393 7,673 - as a % of net sales 5.8% 7.1 % Operating profit (EBIT) 4,848 6, 115 - as a % of net sales 4.4% 5.7% Profit before tax 4,324 5,400 - as a % of net sales 3.9% 5.0% Result for the period 3,407 4,228 - as a % of net sales 3 .1 % 3.9% Return on equity, % 7.4% 10. 1% Return on investment, % 7.4% 10. 1% Financing and financial position Interest-bearing net debt 2 1,1 5 3 25,023
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 30 / 34 EUR 1,000 1–6/2026 1–6/2025 Net gearing 23.4% 29.7% Equity ratio 48.5% 43.7% Cash flow from operating activities 7,981 6,989 Basic earnings per share, EUR 0 .1 3 0 .1 6 Diluted earnings per share, EUR 0 .1 3 0 .1 6 Equity per share, EUR 3.37 3 .1 4 Lowest share price, EUR 5.38 5.88 Highest share price, EUR 6.86 8.00 Average share price, EUR 6.01 6.90 Market capitalization, EUR 1,000 157,723 197,959 Change in contingent liabilities The company has recognized contingent liabilities from its acquisitions. EUR 1,000 30 Jun 2026 30 Jun 2025 Contingent liabilities Jan 1 4,296 4 ,1 3 5 New acquisitions - 4 ,1 2 4 Increase in value - 487 Decrease in value -67 - Contingent liabilities 30 Jun 4,229 8,746
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 31 / 34 Sensitivity analysis of contingent additional purchase prices of acquired companies Contingent purchase price liability Valuation method Value under consideration Weighted average Fair value sensitivity Acquisition 1 Discounted cash flows EBIT, EUR 1,000 5,012.6 A ten percent fall in the remaining value under consideration would not aect the fair value. A ten percent rise in the remaining value under consideration would not aect the fair value. Net sales, EUR 1,000 3,495.5 A ten percent fall in the remaining value under consideration would decrease the fair value by EUR 200.8 thousand. A ten percent rise in the remaining value under consideration would increase the fair value by EUR 189.4 thousand. Discount rate 5.5% A five percentage point fall in the value under consideration would increase the fair value by EUR 192. 1 thousand. A five percentage point rise in the value under consideration would decrease the fair value by EUR 206.9 thousand.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 32 / 34 Formulas Operating profit (EBITA): Operating profit + purchase price allocation amortization and costs EBITA margin, %: Operating profit + purchase price allocation amortization and costs x 100 Net sales Return on investment (ROI), %: (Profit or loss before taxes + interest and other finance costs) x 100 Balance sheet total - non-interest-bearing liabilities (average) Return on equity (ROE), %: (Profit or loss before taxes – taxes) x 100 Shareholders’ equity Equity ratio, %: (Shareholders’ equity + minority interest) x 100 Balance sheet total - advances received Earnings per share: (Profit before tax - tax +/- minority interest) Average number of shares during the period, adjusted for share issues Diluted earnings per share: (Profit before tax - tax +/- minority interest) The average number of shares during the period, adjusted for share issues, including shares and options issued through share-based incentives schemes.
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 33 / 34 Dividend per share: Total dividend Number of shares at the end of the period, adjusted for share issues Net gearing, %: (Interest-bearing liabilities - cash and cash equivalents) x 100 Shareholders’ equity
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DIGIA PLC, HALF-YEAR FINANCIAL REPORT 2026 6 AUGUST 2026 AT 3:00 PM 34 / 34 Largest shareholders 30 June 2026 Shareholders Shares and votes % 1. Ingman Development Oy Ab 7,950,000 29.6% 2. Etola Oy 4,050,000 15. 1% 3. Ilmarinen Mutual Pension Insurance Company 2,658,306 9.9% 4. Varma Mutual Pension Insurance Company 1,247, 142 4.6% 5. Mandatum Life Insurance Company 239,086 0.9% 6. Nordea Bank ABP 223,772 0.8% 7. Kohonen Jorma Tapani 215,658 0.8% 8. EAM Digia Holding Oy *) 168,925 0.6% 9. Levoranta Timo Ani 168,679 0.6% 10. Varelius Juha Pekka 163,424 0.6% Total 17,084,992 63.7% *) EAM Digia Holding Oy’s shares are included in Digia’s treasury shares.