Interim report
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 1 Revenue increased, strategy execution continues In Brief July-September 2026 • Chain-wide revenue*, which also includes the revenue of franchisees, was EUR 65.5 million (EUR 62.2 million in July-September 2025). Chain-wide revenue increased by 5%. (*Detailed calculation formula on page 22). • Group revenue was EUR 37.1 million (EUR 35.5 million in July–September 2025). Revenue increased by 5%. • EBITDA was EUR 3.1 million (3.7). • EBIT was EUR 1.2 million (1.2) and was 3.1% of revenue (3.4%). • Personnel expenses related to severance payments amounted to EUR 0.0 million (0.4), and other one-time costs totalled EUR 0.1 million (0.6). • Earnings per share was EUR 0.00 (0.00). • Revenue of staffing services developed positively, increasing by 5% compared to the corresponding period. • We continued to systematically execute our profitable growth strategy while maintaining disciplined cost management. January–September 2026 • Chain-wide revenue*, which also includes the revenue of franchisees, was EUR 178.8 million (EUR 175.6 million in January-September 2025). Chain-wide revenue increased by 2%. (*Detailed calculation formula on page 22). • Group revenue was EUR 104.9 million (EUR 105.4 million in January–September 2025) corresponding closely to the level of the comparison period. • EBITDA was EUR 7.0 million (6.5). • EBIT was EUR 1.1 million (0.4) and was 1.1% of revenue (0.4%). • Personnel expenses related to severance payments amounted to EUR 0.1 million (1.1), and other one-time costs totalled EUR 0.3 million (1.0). • Earnings per share was EUR -0.01 (-0.02). • The implementation of the strategy progresses. • We have achieved a competitive cost structure through the performance improvement programmes. • The rights issue was successfully completed in April. The offering was oversubscribed, providing Eezy with approximately EUR 10 million in gross proceeds. Outlook for 2026 Eezy does not give guidance for 2026. Key figures (IFRS) EUR million, unless otherwise specified 7–9/2026 7–9/2025 1–9/2026 1–9/2025 1–12/2025 Revenue 37.1 35.5 104.9 105.4 139.3 EBITDA 3.1 3.7 7.0 6.5 9.0 EBITDA, % 8.4 % 10.3% 6.7 % 6.2% 6.5 % EBIT 1.2 1.2 1.1 0.4 0.2 EBIT, % 3.1 % 3.4% 1.1 % 0.4% 0.1 % EPS, basic, EUR 0.00 0.00 -0.01 -0.02 -0.03 EPS, diluted, EUR 0.00 0.00 -0.01 -0.02 -0.03 Net debt / EBITDA - - 4.2 x 5.7 x 5.1 x Chain-wide revenue 65.5 62.2 178.8 175.6 233.8
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 2 Johan Westermarck, CEO: “The recovery of the Finnish economy has progressed, but the turnaround in the labour market has been slower, and according to latest forecasts, employment is expected to strengthen only in 2027. According to industry association HELA data, recent developments in the staffing services industry have been more positive, with temporary staffing revenue returning to growth and business sentiment among industry companies improving. We view market developments with cautious optimism and remain focused on strengthening our competitiveness. The Group’s revenue continued to grow during July- September, due particularly to our success in an industrial construction project. Group revenue amounted to EUR 37.1 million (35.5) in the third quarter, and chain-wide revenue was EUR 65.5 million (62.2). The entire chain- wide revenue increased by 5%. Revenue in Staffing Services was EUR 32.5 million (30.8) in July-September, increasing by 5%. Similarly to the second quarter, the growth was particularly due to our success in an industrial construction project. Revenue in Professional Services was EUR 4.7 million (4.7) in the third quarter, decreasing by 2%. The quarter was challenging particularly in coaching, consulting and survey services. Growth was seen in recruiting services, employment services and light entrepreneurship services. We have achieved a competitive cost structure through our performance improvement programmes. As revenue growth was due to a significant entrepreneur-led industrial construction project, the increase in revenue did not translate into a corresponding increase in EBITDA. EBITDA for July-September was EUR 3.1 million (3.7). EBIT was EUR 1.2 million (1.2) and represented 3.1% of revenue (3.4%). Implementation of the strategy progresses Although market environment has been challenging, we have advanced strategic growth opportunities across several areas. We seek growth in our core competence areas, amongst others in staffing, particularly in the industrial, construction, retail and horeca sectors, through new service and pricing models and through the further development of our entrepreneur network and concept. The AI-assisted operations management system for staffing services has established itself as an effective tool for improving efficiency in the day-to-day operations of both Eezy and its customers. The system is now fully deployed in our customers’ daily workforce planning and resource allocation, and appr. 80% of all shift orders are entered directly into the system by our customers or staffed employees themselves. Delivering sustainable growth requires not only a clear strategy, but also strong leadership and aligned ways of working. We continue to invest in developing our sales and leadership capabilities and have refined the responsibilities of our Group Management Team and further strengthened leadership through key appointments. Our aim is to provide our business areas with the best possible conditions to focus on customers, sales, and growth, while advancing shared operating models and maximizing the value of our proprietary technology platform. In doing so, we ensure that Eezy's strengths translate into a seamless and high-quality customer experience. Our new employer services Flex Employer and Flex Pool, enabled by our platform, have been well received by customers, and we see substantial potential in the services. A key element of our strategy is to facilitate flexible ways of connecting work with talent. More and more companies require experienced executives, senior-level professionals, or specialised experts on an interim basis, and Eezy has responded to this growing demand by further strengthening its interim management offering. Our revenue development indicates that we are moving in the right direction, but we are not at the level where we want to be yet. Eezy’s future is founded on a clear strategy, well-defined growth opportunities, and our proprietary technology platform, which we continue to develop actively to meet our clients’ evolving needs. Ultimately, however, I believe that our greatest strength is our ability to bring these opportunities together with the expertise of our people and our customers’ needs. My sincere thanks to all Eezy employees and our customers. We have a strong foundation on which to continue our journey forward together.”
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 3 Market review Eezy’s business consists of a range of workplace services: staffing services, employment, research and recruitment services, management and employee experience development, corporate culture design and light entrepreneurship services. Due to the working life megatrends and the increased need for a flexible workforce we believe in the growth potential of the market during the strategy period. In Finland, the share of flexible forms of working in relation to all work remains significantly lower than in comparable European countries (Euromonitor). We believe that the market will continue its structural growth as flexible forms of working become more common. According to an estimate by the company, the size of the entire HR services market in Finland was approx. EUR 3.1 billion in 2025, of which the staffing services were approx. EUR 2.7 billion (Tilastokeskus). The market size of the relevant recruitment services was approx. EUR 110 million according to an estimate by the company. The invoicing volume of light entrepreneurship services market has been estimated to be approx. EUR 600 million and revenue to be approx. EUR 30 million. The market for employment services is estimated to be EUR 150 million. Employee experience surveys and consulting services markets are approx. EUR 120-140 million. The staffing industry is showing signs of recovery. According to the Employment Industry Finland (HELA) association, market conditions for staffing companies have continued to improve, and industry outlook indicators are at a very high level. According to HELA, the revenue of the 20 largest companies in the staffing service market increased by 5.5% in July-September and by 3.1% in January– September compared to last year. According to HELA, the recruitment services revenue increased by 24.1% in July- September, while revenue for January-September increased by 3.2% compared to the previous year. Revenue & business development July–September Eezy’s group revenue amounted to EUR 37.1 million (35.5), increasing by 5% compared to the comparison period in the previous year. Revenue from Staffing services increased by 5% compared to the corresponding period. Revenue growth was driven particularly by a significant entrepreneur-led industrial construction project. The chain-wide revenue from Staffing services increased by 5%, slightly below the market development reported in the HELA market statistics (July-September 5.5%). Revenue from Professional services decreased by 2% compared to the corresponding period. The decline was primarily due to lower demand for coaching, consulting and survey services. Revenue increased particularly in recruitment and executive search services, employment services and light entrepreneurship services. Eezy’s chain-wide revenue amounted to EUR 65.5 million (62.2), increasing by 5%. Franchise fees totalled EUR 1.9 million (1.8). The invoicing volume of light entrepreneurship services was EUR 9.6 million (8.7). January-September Eezy’s group revenue amounted to EUR 104.9 million (105.4), corresponding closely to the level of the comparison period. Revenue from Staffing services remained at the level of the comparison period, despite the impact on group revenue from the transfers of offices to the franchisee entrepreneur network and partial customer transfers in the retail sector during the year 2025. On the other hand, these transfers increased the franchise fees. The chain-wide revenue from Staffing services increased by 2% compared to the corresponding period, which is slightly below the development reported in HELA market statistics (January- September 3.1%). Revenue from Professional services declined by 4% compared to the corresponding period. The decrease was mainly due to lower revenue from coaching, consulting and survey services, whereas employment services and light entrepreneurship services continued to grow. Eezy’s chain-wide revenue amounted to EUR 178.8 million (175.6), increasing by 2 % compared to the corresponding period. Franchise fees totalled EUR 4.7 million (4.5). The invoicing volume of light entrepreneurship services was EUR 26.7 million (25.0). Revenue by service area EUR million 7–9/2026 7–9/2025 Change % 1–9/2026 1–9/2025 Change % 1–12/2025 Staffing services 32.5 30.8 5 % 88.4 88.3 0 % 115.7 Professional services 4.7 4.7 -2 % 16.8 17.4 -4 % 24.0 Common functions and eliminations -0.0 -0.1 - -0.3 -0.3 - -0.3 Total 37.1 35.5 5 % 104.9 105.4 0 % 139.3
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Result July–September EBITDA was EUR 3.1 million (3.7). Revenue growth was due to a significant entrepreneur-led industrial construction project. As a result, the increase in revenue did not translate into a corresponding increase in EBITDA. On the other hand, non-recurring costs were lower compared to the comparison period. EBITDA included EUR 0.0 million (0.4) in personnel expenses related to severance payments and EUR 0.0 million (0.2) of other one-time expenses. Operating profit was EUR 1.2 million (1.2). Total depreciation, amortization and impairment were EUR 2.0 million (2.5), of which EUR 0.7 million (1.0) was acquisition related to amortization and impairments. Operating profit included EUR 0.1 million (0.5) impairment related to the non-current assets. The result before taxes was EUR 0.3 million (0.3) and the result for the period was EUR 0.3 million (0.2). Earnings per share was EUR 0.00 (0.00). January–September EBITDA was EUR 7.0 million (6.5). The change in the sales mix, partly driven by the industrial construction project, weakened relative profitability. On the other hand, EBITDA benefited from lower non-recurring costs and lower other operating expenses compared to the comparison period. The decrease in other operating expenses was supported by the third performance improvement program launched in April last year, which measures started to have an impact during the second half of 2025. EBITDA included EUR 0.1 million (1.1) in personnel expenses related to severance payments and EUR 0.0 million (0.4) of other one-time expenses. Operating profit was EUR 1.1 million (0.4). Total depreciation, amortization and impairment were EUR 5.9 million (6.1), of which EUR 2.4 million (2.6) was acquisition related to amortization and impairments. Operating profit included EUR 0.3 million (0.6) impairment related to the non-current assets. The result before taxes was EUR -1.6 million (-2.3) and the result for the period was EUR -1.2 million (-1.7). Earnings per share was EUR -0.01 (-0.02). Financial position and cash flow Eezy's consolidated balance sheet on 30 September 2026 amounted to EUR 189.1 million (191.5), of which equity made up EUR 113.8 million (106.6). As of 30 September 2026, the Group has liabilities to credit institutions amounting to EUR 43.9 million (46.3), of which EUR 41.4 million (43.5) was non-current. Liabilities to credit institutions (EUR 43.9 million) are subject to covenant terms, which are quarterly ratio of interest- bearing net debt compared to adjusted EBITDA and monthly the minimum cash balance. In May 2026, the Group designated interest rate swap to convert part of its loans (EUR 17.5 million) into fixed-rate borrowings to mitigate exposure to potential increases in interest rates. Cash balance on 30 September 2026 was EUR 6.3 million (0.1). The Group has overdraft facilities in total of EUR 10.0 million, all of which were unused on 30 September 2026 (EUR 0.3 were used on 30 September 2025) . The equity ratio stood at 60.2% (55.7%). The Group’s net debt including IFRS16 leasing items on 30 September 2026 amounted to EUR 40.4 million (50.0). Net debt excluding IFRS 16 leasing items was EUR 37.6 million (46.3). The net debt/EBITDA ratio was 4.2 x (5.7 x). Operative free cash flow amounted to EUR 1.7 million (2.0) in July-September and EUR -1.7 million (3.2) in January-September. The cash flow development in January-September was impacted by the payment of approximately EUR 5 million in value-added tax liabilities in May. Investments Investments in tangible and intangible assets totalled EUR 0.5 million (1.0) in July–September and EUR 2.2 million (3.5) in January-September. Investments were mainly related to IT investments. Employees Eezy’s personnel consist of employees in Group functions and staffed employees assigned to customer companies. In July–September, Eezy employed average of 344 (324) people and in January–September 346 (359) in Group functions and on average 2 052 (2 063) in July–September and 1 964 (2 077) in January–September staffed employees on FTE basis. The development in average employees during the third quarter was related to employment services. Due to the nature of the staffing service business, Eezy’s total number of personnel employed is higher than the number of personnel employed on average. In the calculation of the average number of staffed employees, the work input of the employees has been converted into person-years. The users of light entrepreneurship services are not included in the Group’s personnel numbers. Changes in management On 2 September 2026 Jukka Kallioniemi was appointed as Business Director, Staffing services for Tampere and Turku and a member of the Group management team. He started in this position on 2 November, 2026.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 5 On 18 August 2026 Director, Professional services Markus Jussila transitioned to Director, Eezy Flow -business while simultaneously stepped down from the management team. On 5 June 2026 Business Director, Staffing services Turku & Seinäjoki Markus Muurinen resigned. Muurinen stepped down from the management team on 31 July 2026, and his responsibilities have been divided within the group. On 7 January 2026 Director, Business Solutions Päivi Salo resigned. Salo stepped down from the management team on 28 February 2026, and her responsibilities have been divided within the group. On 3 October 2025 Esko Puolusmäki was appointed as Chief Financial Officer and member of the group's management Team. He started in his position on 4 January 2026. On 30 September 2026 the management team included: • Johan Westermarck, CEO • Jaakko Koivisto, Business Director, Staffing services, Helsinki & Tampere • Heikki Tyrväinen, Business and Sales Director, Franchise Entrepreneur Network and National Customers • Laura Kauppinen, Chief Corporate Officer • Esko Puolusmäki, CFO Shares and shareholders The number of Eezy Plc shares registered in the trade register 30 September 2026 was 125 234 075 (25 046 815). The company had 4 151 (3 678) shareholders, including nominee registered shareholders. On 30 September 2026, the company owns 2 500 000 own shares. During the period from 15 June to 23 July 2026, Eezy repurchased 2 500 000 of its own shares at the average price of EUR 0.1879 per share. The total sum used for the repurchase was EUR 0.5 million. The shares were acquired in public trading on Nasdaq Helsinki Ltd. at the prevailing market price at the time of purchase. The repurchased shares were acquired on the basis of the authorisation given by the Annual General Meeting 25 March 2026, and the shares repurchased to be used primarily as part of the reward payments under the share- based incentive plans for key personnel or be transferred for other purposes or be cancelled. On 30 September 2026, the members of the Board of Directors and the members of the management team owned a total of 25 963 770 (2 468 819) Eezy’s trade registered shares, corresponding to approximately 20.7% (9.9%) of registered shares and of the votes to which they entitle. The share numbers include the direct holdings of the persons in question and their controlled companies. In addition, Board members are employed in managerial duties by significant shareholders. In January–September 2026, a total of 35 898 760 (5 644 345) shares were traded, and the total trading volume was EUR 6.5 million (4.6). During this period, the highest quotation was EUR 0.87 (1.30) and the lowest EUR 0.11 (0.60). The highest and lowest quotations are actual market prices during the period and have not been adjusted by the rights issue. The volume-weighted average price of the share was EUR 0.16 (0.82). The closing price of the share on 30 September 2026 was EUR 0.20 (0.81) and the market value stood at EUR 25.3 million (20.3). Ten largest shareholders as of 30 September 2026: Shareholder Shares % 1. Sentica Buyout V Ky 35 328 290 28.21 2. SVP-Invest Oy 14 147 792 11.30 3. Paul Savolainen 6 244 496 4.99 4. Evli Suomi Small Cap fund 5 400 000 4.31 5. Meissa-Capital Oy 4 223 067 3.37 6. Jobinvest Oy 1 829 385 1.46 7. Tapio Pajuharju 1 818 710 1.45 8. Mauno Savolainen 1 725 710 1.38 9. Notacon Oy 1 656 765 1.32 10. Vimeli Oy 1 536 835 1.23 10 largest in total* 73 911 050 59.02 Nominee-registered 4 620 035 3.69 Others 46 702 990 37.29 Total 125 234 075 100.00 *The Company holds 2 500 000 treasury shares, which are excluded from the list of 10 largest. On 13 April 2026, the company received flagging notices: the ownership of Evli Oyj decreased below 5 % and the ownership of Mauno Savolainen exceeded over 5 %. On 23 April 2026 the company received flagging notes: the ownership of Meissa-Capital Oy decreased below 5 %, the ownership of Mauno Savolainen decreased below 5 % and the ownership of Evli Oyj exceeded over 5 %. On 24 April 2026 the company received flagging notes: the ownership of Paul Savolainen exceeded over 15 %. On 15 June 2026, the company received a flagging notification: the ownership of Evli Oyj decreased below 5 %. Governance Annual General Meeting The Annual General Meeting (AGM) was held on 25 March 2026. The financial statements and consolidated financial statements for the financial year 2025 were adopted. The members of the board of directors and the CEOs were discharged from liability for financial year 2025. The remuneration report for governing bodies was approved.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 6 The AGM decided that no dividend is paid based on the balance sheet adopted for the financial year 2025. Seven members were elected to the board of directors. Tapio Pajuharju, Kati Hagros, Tomi Laaksola, Maria Pajamo, Paul-Petteri Savolainen, Mika Uotila and Mikko Wirén were re-elected as members of the board of directors. Members of the board of directors will be paid monthly remuneration EUR 5 000 per month for the chairperson of the board and EUR 2 500 per month for all other members of the board each. In addition, for members of the board of directors’ committees will be paid a meeting fee of EUR 300 for each committee meeting. The AGM re-elected the company’s current auditor, KPMG Oy Ab, which has stated that Niklas Oikia, APA, will act as the responsible auditor. KPMG Oy Ab as the auditor of the company will also carry out the assurance of the company’s sustainability reporting for the financial year 2026. The AGM resolved that the company’s articles of association currently in force concerning the agenda of the Annual General Meeting will be updated by adding references to the remuneration and election of the sustainability reporting assurer, if necessary. The articles of association remain unchanged in other respects. In a formation meeting of the board, held after the AGM, Tapio Pajuharju was elected to continue as the chairman. Mika Uotila (chair), Kati Hagros and Paul-Petteri Savolainen will be the Audit committee. Maria Pajamo (chair), Tapio Pajuharju and Mikko Wirén will be the Sustainability and HR Committee. The AGM also resolved to establish a shareholders’ nomination board, which is responsible for preparing and presenting proposals to the general meeting concerning the election and remuneration of the members of the board of directors, as well as the remuneration of the board committees. The shareholders’ nomination board shall be established for an indefinite term until the general meeting of shareholders resolves otherwise. Rights issue offering In accordance with the authorization of the Annual General Meeting held on 25 March 2026, the Board of Directors resolved conducting a rights issue offering of up to approximately EUR 10 million (the “offering”). The objective of the offering was to expedite the implementation of the company’s strategy, to strengthen its capital structure, and the company paid off the penalty interest-bearing portion of its value added tax debt with the proceeds of the offering. The AGM granted the board of directors the authorisation to carry out the offering. The board of directors resolved the specific terms, conditions and schedule of the offering as authorized by the AGM. The shares to be issued under the authorisation were new shares. Under the authorisation, a maximum of 100 187 260 new shares issued. The shareholders had a pre-emptive right to the new shares in the same proportion as they already hold shares in the company. However, shares that remained unsubscribed based on pre-emptive subscription offered on a secondary basis for subscription to other shareholders or third parties. On 21 April Eezy announced the final result of rights issue, according to which the total number of shares in Eezy increased to 125 234 075. In addition, the board of directors was authorised to amend the resolution adopted on 28 April 2025 pursuant to the authorisation granted by the Annual General Meeting on 8 April 2025 to issue a maximum of 1 000 000 special rights entitling to shares to Varma Mutual Pension Insurance Company (“Varma”) as so that the board of directors’ resolution dated 28 April 2025 on the issuance of special rights nullified. Upon the registration of the new shares to be issued to Varma the board of directors authorised to replace the resolution with a resolution of identical content, as from the registration of the new shares to be issued in the offering, be in total a maximum of 5 million shares, or a lesser number as determined by the board of directors. On 21 April 2026 Eezy announced the final result of rights issue, under which Varma was granted special rights entitling it 2 777 778 shares in the company. More specific details of the listing prices, terms and scheduling can be found in the separate stock exchange releases and on Eezy’s web page. Other valid authorizations The authorisations given by the AGM on 25 March 2026 are described in detail in the stock exchange release about the AGM's decisions. The AGM authorised the board of directors to decide on the repurchase of the company’s own shares using the company’s unrestricted equity. The total maximum number of shares to be repurchased under the authorisation shall be 2 500 000 shares. The authorisation is valid until the end of the annual general meeting of 2027, however, for a maximum of 18 months. On 12 June 2026, the company announced that it would commence the repurchase of its own shares based on the authorization granted by the Annual General Meeting. The maximum number of shares to be repurchased in one or more instalments is 2 500 000 shares, corresponding to approximately 2 % of the total number of the company’s shares. The maximum amount to be used for the purchase of shares is EUR 1 000 000. Further details regarding the repurchase of own shares are available in the stock exchange release published on 12 June 2026. On 30 September 2026, the company owns 2 500 000 own shares. The AGM authorised the board of directors to decide, in one or more tranches, on the issuance of shares as well as on the issuance of option rights and other special rights entitling to shares as referred to in chapter 10(1) of the Finnish Limited Liability Companies Act. The total maximum number of shares to be issued under the authorisation shall be 2 500 000 shares. The authorisation is valid until the end of the annual general meeting of 2027, however, for a maximum of 18 months. The authorization is unused.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 7 Long-term incentive plan LTIP 2019-2026 In December 2024, Eezy Plc’s board of directors decided on the fifth earning period of the share-based incentive plan for the company’s key employees. The fifth earning period is 24 months, started on 1 January 2025 and ending on 31 December 2026. The reward criteria for the fifth earning period are based on Eezy Plc’s total shareholder return, operating profit percent, and an ESG component. On 8 September 2026, Eezy announced that it would adjust the maximum number of reward shares payable for the earning period following the rights issue carried out by the company in spring 2026. Consequently, a maximum of 722 266 Eezy Plc shares may be paid as a reward for the fifth earning period (previously 256 000 shares). PMSP 2026-2028 On 13 August 2026, Eezy Plc’s board of directors decided to launch a performance-based matching share plan (Performance Matching Share Plan, “PMSP” for the company’s key employees. The PMSP includes one performance period covering the financial years 2026- 2028. The performance-based matching reward is conditional upon the fulfilment of the share ownership obligation and the participant’s valid employment or service relationship. In addition, the amount of the performance- based matching reward is determined based on the achievement of the targets set for the performance criteria. The performance criteria consist of the company’s absolute Total Shareholder Return (TSR), Earnings per Share (EPS) and a sustainability criterion (ESG). On 13 October 2026, Eezy announced that the rewards payable under the PMSP are estimated, at the commencement of the programme, to correspond to a total value of approximately 3,500,000 Eezy Plc shares, including the cash-settled portion, assuming that all targets established for the PMSP are achieved. The final number of shares will depend on the number of participants, their personal investments in Eezy shares, and the extent to which the performance criteria are met. Strategy and long-term financial targets In December 2025, the Board of Directors of Eezy Plc approved the company's updated strategy and long-term financial targets for 2026–2028. In its updated strategy, the company aims to achieve a chain-wide revenue of more than 330 million euros, a group revenue of more than 200 million euros, and an EBIT of more than 5% of group revenue in 2028. Eezy seeks profitable growth by focusing on its core business of staffing and recruitment services and related business operations. Eezy will focus particularly on services that enable it to meet the changing staffing requirements of its client companies nationwide. Eezy provides services through its group companies as well as a strong network of entrepreneurs. In addition, Eezy's service portfolio includes professional services that support its core business and generate added value for the customers. A more detailed description of the current strategy and long-term goals can be found on the company’s website. Risks and uncertainties Eezy’s risk management principles are based on the Finnish Corporate Governance Code for Listed Companies. The objective of risk management is to ensure that the group’s targets are reached and to safeguard the continuity of operations. The risks affecting Eezy's operations are assessed annually. The latest risk assessment was carried out in June 2026. The overall risk level was assessed to have decreased slightly compared to the previous year. The key risk remained largely unchanged, although the assessed levels of certain individual risks changed. The most significant risks continued to be related to economic conditions, technological development and the transformation of business models, the advancement of digitalisation and service development, and risks related to the availability of financing. Furthermore, the company has recognised that potential compliance breaches occurring within the supply chains of large-scale projects involving multiple parties may also pose reputational and financial risks to Eezy. There are cautious signs of improvement in the staffing services market; however, uncertainty surrounding the general economic environment continues to affect Eezy’s operations and financial performance. If economic conditions weaken, customers typically reduce their use of temporary staffing and other personnel services provided by Eezy. The Company may find it challenging to comply the terms of its financing agreements if its revenue and EBITDA decline, or if its business grows rapidly and ties up more working capital. Other material risks identified for Eezy's operations are insufficient investment in technological development, digitalisation and the harmonization of operational models as well as the commitment of key personnel. Inadequate investment in the development of technology and digital operational models could adversely affect operational efficiency, competitiveness and customer satisfaction. More information about risk management is available on the company’s website. Guidance for 2026 Eezy does not give guidance for 2026.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 8 Events after the review period On 13 October 2026, Eezy announced additional information on the size of the performance-based matching share plan for 2026–2028. On 23 October, Eezy announced appointment of Heikki Turkki as Sales Director and member of the Group Management team as of 26 October 2026. Eezy Plc Board of Directors More information: Johan Westermarck, CEO tel. +358 50 339 7972 Result publication event: A Finnish-language briefing for analysts and media will be held on 5 November 2026 at 13.00 Finnish time as a webcast at https://eezy.fi/q3-2026. The briefing will be hosted by CEO Johan Westermarck and CFO Esko Puolusmäki. During the presentation, there will be an opportunity to ask questions. The presentation material will be available at the company website at https://eezy.fi/en/investors/financials/reports-and- presentations/ before the conference. A recording of the audiocast will be available at the same website later. Result dates Financial statements Bulletin January-December 2026 17 February 2027 Financial Statements 2026 at the latest, week 11/2027 Interim Report January-March 2027 5 May 2027 Half-Year Report January-June 2027 12 August 2027 Interim Report January-September 2027 4 November 2027
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 9 Consolidated statement of comprehensive income (IFRS) (unaudited) EUR thousand 1 Jul – 30 Sep 2026 1 Jul – 30 Sep 2025 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 1 Jan – 31 Dec 2025 Revenue 37 075 35 474 104 887 105 379 139 335 Other operating income 64 79 225 472 587 Materials and services -2 803 -1 322 -6 406 -4 961 -6 721 Personnel expenses -29 596 -27 895 -83 797 -85 417 -111 945 Other operating expenses -1 623 -2 670 -7 870 -8 968 -12 226 Depreciation, amortization and impairment losses -1 953 -2 461 -5 921 -6 119 -8 866 Operating profit (-loss) 1 165 1 204 1 117 387 164 Financial income 34 65 99 156 205 Financial expense -877 -990 -2 808 -2 837 -3 799 Financial income and expenses -843 -924 -2 709 -2 680 -3 595 Result before taxes 322 280 -1 591 -2 293 -3 430 Income taxes -4 -60 381 564 1 186 Result for the period 317 220 -1 211 -1 729 -2 244 Result for the period attributable to Owners of the parent company 356 237 -1 121 -1 739 -2 322 Non-controlling interests -39 -18 -89 10 78 Result for the period 317 220 -1 211 -1 729 -2 244 Earnings per share, basic (EUR) 0.00 0.00 -0.01 -0.02 -0.03 Earnings per share, diluted (EUR) 0.00 0.00 -0.01 -0.02 -0.03 Consolidated statement of comprehensive income Result for the period 317 220 -1 211 -1 729 -2 244 Other comprehensive income for the period, net of tax Items that may be reclassified subsequently to profit or loss: Fair value changes in hedging instrument 224 - 136 - - Other comprehensive income for the period, net of tax 224 - 136 - - Total comprehensive income for the period 542 220 -1 075 -1 729 -2 244 Total comprehensive income attributable to Owners of the parent company 581 237 -986 -1 739 -2 322 Non-controlling interests -39 -18 -89 10 78 Total comprehensive income for the period 542 220 -1 075 -1 729 -2 244
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 10 Consolidated balance sheet (IFRS) EUR thousand 30 Sep 2026 30 Sep 2025 31 Dec 2025 ASSETS Non-current assets Goodwill 141 654 141 654 141 654 Intangible assets 17 517 21 368 20 033 Property, plant and equipment 2 592 3 251 3 355 Investments in shares 240 240 240 Receivables 455 972 822 Deferred tax asset 1 476 2 084 668 Total non-current assets 163 934 169 569 166 774 Current assets Trade receivables and other receivables 18 767 21 705 17 624 Current income tax receivables 90 51 49 Cash and cash equivalents 6 329 133 4 102 Total current assets 25 187 21 889 21 775 TOTAL ASSETS 189 120 191 458 188 549 EQUITY AND LIABILITIES Equity attributable to the owners of the parent company Share capital 80 80 80 Treasury shares -480 - - Reserve for invested unrestricted equity 117 083 107 876 107 876 Other reserves 136 - - Retained earnings -5 726 -4 022 -4 603 Total equity attributable to the owners of the parent company 111 093 103 934 103 353 Non-controlling interests 2 688 2 709 2 777 Total equity 113 781 106 643 106 130 Non-current liabilities Loans from financial institutions 41 382 43 493 43 893 Lease liabilities 1 331 1 976 2 060 Other liabilities 19 22 24 Deferred tax liability 1 537 2 792 2 103 Total non-current liabilities 44 268 48 283 48 079 Current liabilities Loans from financial institutions 2 541 2 851 2 485 Lease liabilities 1 512 1 748 1 746 Trade payables and other liabilities 25 980 30 315 29 901 Current income tax liabilities 1 038 1 618 208 Total current liabilities 31 071 36 532 34 340 Total liabilities 75 339 84 815 82 419 TOTAL EQUITY AND LIABILITIES 189 120 191 458 188 549
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 11 Consolidated cash flow statement (IFRS) EUR thousand 1 Jul – 30 Sep 2026 1 Jul – 30 Sep 2025 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 1 Jan – 31 Dec 2025 Cash flows from operating activities Customer payments received 39 797 36 340 105 309 107 141 144 149 Cash paid to suppliers and employees -37 154 -32 764 -103 485 -98 586 -128 521 Cash flows from operating activities before financial items and taxes 2 644 3 577 1 824 8 555 15 628 Interest paid -355 -472 -1 885 -2 032 -3 124 Interest received 13 52 53 109 146 Other financial items -36 -47 -119 -277 -329 Income taxes paid -13 108 -238 -145 -204 Net cash flows from operating activities 2 252 3 218 -366 6 211 12 117 Cash flows from investing activities Purchase of tangible and intangible assets -512 -985 -2 231 -3 548 -4 460 Proceeds from sale of tangible assets - - - 0 0 Acquisition of subsidiaries, net of cash acquired - - -78 - - Net cash flows from investing activities -512 -985 -2 309 -3 548 -4 460 Cash flows from financing activities Proceeds from issuing shares - - 10 019 - - Payments to acquire entity’s shares -304 - -470 - - Transaction costs related to equity transactions -10 - -822 - - Proceeds from current borrowings - -298 - 323 - Repayment of current borrowings -1 270 -1 243 -2 485 -2 557 -2 600 Payment of lease liabilities -412 -559 -1 341 -1 781 -2 304 Dividends paid - -135 - -135 -269 Net cash flows from financing activities -1 997 -2 234 4 901 -4 149 -5 173 Net change in cash and cash equivalents -257 -1 2 227 -1 486 2 484 Cash and cash equivalents at the beginning of the reporting period 6 586 133 4 102 1 619 1 619 Cash and cash equivalents at the end of the reporting period 6 329 133 6 329 133 4 102
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 12 Changes in equity (IFRS) Attributable to owners of the parent EUR thousand Share capital Treasury shares Reserve for invested unrestricted equity Other reserves Retained earnings Total Non- controlling interests Total equity Equity 1 Jan 2026 80 - 107 876 - -4 603 103 353 2 777 106 130 Result for the period - - - - -1 121 -1 121 -89 -1 211 Fair value changes in hedging instrument - - - 136 - 136 - 136 Total comprehensive income - - - 136 -1 121 -986 -89 -1 075 Transactions with owners Purchase of treasury shares - -480 - - - -480 - -480 Proceedings from the rights issue (net) - - 9 207 - - 9 207 - 9 207 Share based payments - - - -1 -1 - -1 Total equity 30 Sep 2026 80 -480 117 083 136 -5 726 111 093 2 688 113 781 Attributable to owners of the parent EUR thousand Share capital Reserve for invested unrestricted equity Retained earnings Total Non- controlling interests Total equity Equity 1 Jan 2025 80 107 876 -2 286 105 670 2 968 108 638 Result for the period - - -1 739 -1 739 10 -1 729 Total comprehensive income - - -1 739 -1 739 10 -1 729 Transactions with owners Dividend distribution - - - - -269 -269 Share based payments - - 3 3 - 3 Total equity 30 Sep 2025 80 107 876 -4 022 103 934 2 709 106 643 Attributable to owners of the parent company EUR thousand Share capital Reserve for invested unrestricted equity Retained earnings Total Non- controlling interests Total equity Equity 1 Jan 2025 80 107 876 -2 286 105 670 2 968 108 638 Result for the period - - -2 322 -2 322 78 -2 244 Total comprehensive income - - -2 322 -2 322 78 -2 244 Transactions with owners Dividend distribution - - - - -269 -269 Share based payments - - 5 5 - 5 Total equity 31 Dec 2025 80 107 876 -4 603 103 353 2 777 106 130
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 13 Notes to the Interim Report Eezy’s services include staffing services, professional services as well as light entrepreneurship services. Staffing services are provided through franchisees in addition to Group companies. Services are provided to a broad range of sectors including the hotel and restaurant, retail, manufacturing and construction. Eezy Plc (“parent company”, “Eezy Plc”), the parent company of Eezy Group (“Eezy”, “Group”), is a Finnish public limited company with a business ID of 2854570-7. The domicile of Eezy Plc is in Helsinki, Finland and the registered postal address is PL 901, 20101 Turku. Basis of preparation Eezy Plc has prepared this Interim Report in accordance with IAS 34 Interim Financial Reporting. The financial information in the Interim Report has been prepared in accordance with International Financial Reporting Standards (IFRS) and the accounting policies comply with the IFRS standards and IFRIC interpretations effective as at 30 September 2026. The accounting policies in the Interim Report are the same as in Financial Statements 2025. The information presented in the Interim Report is unaudited. All figures presented have been rounded and consequently the sum of individual figures may deviate from the presented sum figure. Accounting estimates In preparing this Interim Report, management has been required to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates. The business growth and EBITDA used in goodwill impairment testing are based on management’s assessment of future development considering the general weak economic development in Finland and their effect on the economic outlook in HR services. In addition, the increased competition in the personnel service and recruitment market has been taken into account. Goodwill is tested regularly for impairment. Revenue Eezy’s revenue comprises income from staffing services delivered both by group’s own staffing units and through the franchise chain, and from professional services including light entrepreneurship services. In staffing services, Eezy provides the customer with the resources agreed. Eezy seeks employees through open applications as well as through its own employee pool in order to find an employee fulfilling the customer requirements within a short notice. The employee signs the employment contract with Eezy and Eezy is responsible for all the employer obligations, but work is performed under the customer company’s management. Staffing services revenue consists of income from services performed and invoiced by Eezy Group companies. In franchising services, Eezy signs a contract with local franchisees, which gives the local company a right to sell services using Eezy’s business concept and brand. Eezy also offers business support services to their customers. Franchising revenue comprises charges based on cooperation agreements. In the professional services area, Eezy provides consulting services for organizational development, cultural design, and personnel surveys. Eezy also provides recruitment, aptitude testing, training, and executive search services. Additionally, Eezy provides workforce training, coaching, guidance, and rehabilitation services to the public sector as well as entrance examination courses and courses for upper secondary school students for private customers. Light entrepreneurship services comprise the invoicing and business support services provided to the employee customers, and the revenue from light entrepreneurship services comprise the fees collected from the employee customers. With the light entrepreneurship services provided to private persons, they can operate as independent entrepreneurs without establishing a company of their own.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 14 Revenue is reported divided into two service areas: Staffing services and Professional services. The revenue from staffing services includes both the group’s own staffing services and the franchise fees. The revenue of professional services includes professional services and light entrepreneurship services. Revenue by service area: EUR thousand 1 Jul – 30 Sep 2026 1 Jul – 30 Sep 2025 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 1 Jan – 31 Dec 2025 Staffing services 32 473 30 801 88 436 88 252 115 666 Professional services 4 652 4 743 16 782 17 422 24 013 Common functions and eliminations -50 -69 -332 -294 -344 Total revenue 37 075 35 474 104 887 105 379 139 335 Business combinations Acquisitions January-September 2026 During January-September 2026 there were no acquisitions. Acquisitions January-September 2025 During January-September 2025 there were no acquisitions. Businesses sold and discontinued January–September 2026 On 3 March 2026 the company announced to investigate the possibility of divesting the pharmacist and dispenser staffing operations with low profitability, which play a minor role in Eezy’s business operations. On 1 May 2026 Eezy sold its pharmacist and pharmacy technician staffing operations to Apteam Oy. The business transaction did not have a significant impact on the Group’s result, apart from the impairment of EUR 0.2 million related to the Farenta trademarks recorded in March. On 26 June 2026 the company announced its decision to discontinue Doctors by Eezy, its business unit specialising in doctor staffing. The business will be wound down in phases during the summer and autumn of 2026. The discontinued business has been insignificant relative to the Group as a whole and has not represented a separate reportable segment. The company estimates that the decision will not have a material impact on the Group’s financial position or future cash flows. January–September 2025 During January-September 2025 there were no divestments.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 15 Goodwill and intangible assets EUR thousand Goodwill Trademarks IT software Customer relationships Non- competition agreements Development costs Total intangible assets Cost at 1 Jan 2026 141 654 3 640 20 751 28 618 1 284 2 110 56 402 Additions - 3 1 935 - - 257 2 195 Disposals - - - - - - - Cost at 30 Sep 2026 141 654 3 642 22 685 28 618 1 284 2 367 58 597 Accumulated amortization and impairment at 1 Jan 2026 - -3 229 -11 517 -19 560 -965 -1 098 -36 369 Disposals - - - - - - - Amortization - -37 -1 963 -2 032 -130 -315 -4 477 Impairment - -202 -28 -4 - - -234 Accumulated amortization and impairment at 30 Sep 2026 - -3 468 -13 509 -21 595 -1 095 -1 413 -41 080 Net carrying value at 1 Jan 2026 141 654 411 9 233 9 058 319 1 012 20 033 Net carrying value at 30 Sep 2026 141 654 174 9 176 7 023 189 955 17 517 EUR thousand Goodwill Trademarks IT software Customer relationships Non- competition agreements Development costs Total intangible assets Cost at 1 Jan 2025 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Additions - - 3 001 - - 391 3 392 Disposals - - -1 - - - -1 Cost at 30 Sep 2025 141 654 3 640 19 954 28 618 1 284 2 001 55 496 Accumulated amortization and impairment at 1 Jan 2025 - -3 143 -9 587 -15 775 -711 -693 -29 909 Disposals - - 1 - - - 1 Impairment - -12 -57 -176 -36 - -281 Amortization - -56 -1 312 -2 129 -164 -278 -3 940 Accumulated amortization and impairment at 30 Sep 2025 - -3 211 -10 955 -18 080 -911 -971 -34 128 Net carrying value at 1 Jan 2025 141 654 497 7 368 12 842 572 917 22 197 Net carrying value at 30 Sep 2025 141 654 429 8 999 10 538 372 1 029 21 368
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 16 EUR thousand Goodwill Trademarks IT software Customer relationships Non- competition agreements Development costs Total intangible assets Cost at 1 Jan 2025 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Additions - - 3 797 - - 501 4 298 Disposals - - -1 - - - -1 Cost at 31 Dec 2025 141 654 3 640 20 751 28 618 1 284 2 110 56 402 Accumulated amortization and impairment at 1 Jan 2025 - -3 143 -9 587 -15 775 -711 -693 -29 909 Disposals - - 1 - - - 1 Amortization - -74 -1 875 -2 823 -218 -405 -5 395 Impairment - -12 -57 -961 -36 - -1 066 Accumulated amortization and impairment at 31 Dec 2025 - -3 229 -11 517 -19 560 -965 -1 098 -36 369 Net carrying value at 1 Jan 2025 141 654 497 7 368 12 842 572 917 22 197 Net carrying value at 31 Dec 2025 141 654 411 9 233 9 058 319 1 012 20 033 Property, plant and equipment EUR thousand Buildings Buildings right-of-use Machinery and equipment Machinery and equipment right-of-use Other Total Cost at 1 Jan 2026 931 10 167 1 033 393 97 12 619 Additions 36 446 - 117 - 599 Disposals - -2 086 - -164 - -2 251 Revaluation - -143 - -11 2 -153 Cost at 30 Sep 2026 967 8 383 1 033 334 98 10 815 Accumulated depreciation and impairment at 1 Jan 2026 -735 -7 227 -1 001 -246 -55 -9 264 Disposals - 2 086 - 164 - 2 251 Depreciation -73 -973 -6 -78 -14 -1 144 Impairment -9 -56 - - - -66 Accumulated depreciation and impairment at 30 Sep 2026 -817 -6 169 -1 007 -160 -69 -8 223 Net book value at 1 Jan 2026 196 2 940 31 146 41 3 355 Net book value at 30 Sep 2026 150 2 214 25 174 29 2 592
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 17 EUR thousand Buildings Buildings right-of-use Machinery and equipment Machinery and equipment right-of-use Other Total Cost at 1 Jan 2025 789 10 513 1 144 702 96 13 243 Additions 135 290 3 8 - 436 Disposals - -942 -114 -317 - -1 372 Revaluation - -256 - -43 0 -299 Cost at 30 Sep 2025 924 9 605 1 033 350 97 12 008 Accumulated depreciation and impairment at 1 Jan 2025 -656 -6 054 -1 076 -407 -34 -8 228 Disposals - 942 113 317 - 1 371 Impairment -3 -266 -26 - - -295 Depreciation -52 -1 415 -9 -113 -16 -1 605 Accumulated depreciation and impairment at 30 Sep 2025 -712 -6 794 -998 -203 -50 -8 757 Net book value at 1 Jan 2025 133 4 458 68 294 62 5 016 Net book value at 30 Sep 2025 213 2 811 34 147 47 3 251 EUR thousand Buildings Buildings right-of-use Machinery and equipment Machinery and equipment right-of-use Other Total Cost at 1 Jan 2025 789 10 513 1 144 702 96 13 243 Additions 141 852 3 48 - 1 044 Disposals - -942 -114 -317 - -1 372 Revaluation - -256 - -40 0 -296 Cost at 31 Dec 2025 931 10 167 1 033 393 97 12 619 Accumulated depreciation and impairment at 1 Jan 2025 -656 -6 054 -1 076 -407 -34 -8 228 Disposals - 942 112 317 0 1 370 Depreciation -75 -1 787 -12 -156 -21 -2 051 Impairment -3 -327 -26 - - -356 Accumulated depreciation and impairment at 31 Dec 2025 -735 -7 227 -1 001 -246 -55 -9 264 Net book value at 1 Jan 2025 133 4 458 68 294 62 5 016 Net book value at 31 Dec 2025 196 2 940 31 146 41 3 355
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 18 Financial assets and liabilities measured at fair value Below is presented the fair value hierarchy of the financial instruments recognized at fair value. EUR thousand 30 Sep 2026 Fair value Level 30 Sep 2025 Fair value Level 31 Dec 2025 Fair value Level Investments in shares, unlisted 240 3 240 3 240 3 Contingent consideration - 3 97 3 101 3 Derivates under hedge accounting, receivable 170 2 - - - - During the reporting period there were no transfers between hierarchy levels 1, 2 or 3. Fair values of the financial assets and liabilities measured at amortized cost are not materially different from the carrying values. In May 2026, the Group designated interest rate swap to convert part of its loans (EUR 17.5 million) into fixed-rate borrowings to mitigate exposure to potential increases in interest rates. The fair value of Level 2 derivatives is determined as the present value of future cash flows. Share based payments LTIP 2019-2026 The board of directors of Eezy Plc decided on 17 December 2019 on a long-term share-based compensation plan (LTIP 2019- 2026) targeted to key employees. The aim of the incentive plan is to align the objectives of the shareholders and the key personnel to increase the value of the company as well as to ensure the execution of business strategy on a long-term basis. In addition, the aim is to engage the key personnel of the company and to offer them a competitive incentive plan based on share ownership and the development of the company’s value. The payment of the compensation is subject to the condition that the key employee’s employment or service relationship has not been terminated prior to the payment. The amount of compensation paid is subject to the achievement levels of the performance targets. The share-based incentive plan contains five earning periods. The first 13 months earning period started on 1 December 2019 and ended on 31 December 2020. The second 13 months earning period started on 1 December 2020 and ended on 31 December 2021. The third 16 months earning period started on 1 December 2021 and ended on 31 March 2023. The fourth 24 months earning period started on 1 January 2023 and ended on 31 December 2024. The fifth 24 months earning period started on 1 January 2025 and ends on 31 December 2026. The Company’s board of directors determines the reward criteria and their target levels as well as the employees covered by the incentive plan before the beginning of each earning period. No shares were issued for the first, second, third and fourth earning periods. In December 2024, Eezy Plc’s board of directors decided on the fifth earning period of the share-based incentive plan for the company’s key employees. The fifth earning period is 24 months, started on 1 January 2025 and ending on 31 December 2026. The reward criteria for the fifth earning period are based on Eezy Plc’s total shareholder return, operating profit percent and an ESG component. On 8 September 2026, Eezy announced that it would adjust the maximum number of reward shares payable for the earning period following the rights issue carried out by the company in spring 2026. Consequently, a maximum of 722 266 Eezy Plc shares may be paid as a reward for the fifth earning period (previously 256 000 shares). PMSP 2026-2028 On 13 August 2026, Eezy Plc’s board of directors decided to launch a performance-based matching share plan (Performance Matching Share Plan, “PMSP” for the company’s key employees. The purpose of the share-based long-term incentive plan is to align the interests of the shareholders and the company’s management, increase the value of the company, improve profitability and support the implementation of the company’s business strategy in the long term. The plan is also intended to commit key employees to the company and to offer them a competitive reward plan based on earning Eezy shares and on the value development of the company’s shares. The PMSP includes one performance period covering the financial years 2026-2028. The rewards will be paid in accordance with the terms and conditions of the plan after the publication of the financial statements for 2028. The performance period will be followed by a retention period of six (6) months, during which the reward shares received may not be transferred. The performance-based matching reward is conditional upon the fulfilment of the share ownership obligation and the participant’s valid employment or service relationship. In addition, the amount of the performance-based matching reward is determined based on the achievement of the targets set for the performance criteria. The performance criteria consist of the company’s absolute Total Shareholder Return (TSR), Earnings per Share (EPS) and a sustainability criterion (ESG).
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 19 On 13 October 2026, Eezy announced that the rewards payable under the PMSP are estimated, at the commencement of the programme, to correspond to a total value of approximately 3,500,000 Eezy Plc shares, including the cash-settled portion, assuming that all targets established for the PMSP are achieved. The final number of shares will depend on the number of participants, their personal investments in Eezy shares, and the extent to which the performance criteria are met. The rewards under the plan will be paid partly in Eezy shares and partly in cash. The cash proportion is intended to cover taxes and statutory social security contributions arising from the reward to the key employee. As a rule, no reward will be paid if the participant’s employment or service relationship terminates before the reward payment. A prerequisite for participation in the PMSP and for receiving a reward is that the participant personally invests in Eezy shares and does not dispose of the shares contrary to the terms and conditions of the plan before the reward payment. Commitments and contingencies Eezy has a group cash pooling arrangement managed by Eezy Plc and the arrangement includes all subsidiaries. All current and future cash pool receivables are used as a comprehensive guarantee for liabilities on the bank accounts included in the cash pool agreement. EUR thousand 30 Sep 2026 30 Sep 2025 31 Dec 2025 Liabilities in balance sheet for which collaterals given Borrowings, non-current 41 382 43 493 43 893 Borrowings, current 2 541 2 851 2 485 Total 43 922 46 344 46 378 The group’s loans include covenants defined in the financial agreements, which were updated in March 2026. Liabilities to credit institutions (EUR 43.9 million) are subject to covenant terms, which are quarterly ratio of interest-bearing net debt compared to adjusted EBITDA and monthly the minimum cash balance. In May 2026, the Group designated interest rate swap to convert part of its loans (EUR 17.5 million) into fixed-rate borrowings to mitigate exposure to potential increases in interest rates. EUR thousand 30 Sep 2026 30 Sep 2025 31 Dec 2025 Mortgages on own behalf Company mortgages 100 000 100 000 100 000 Total 100 000 100 000 100 000 Related party transactions Transactions and balances with related parties: EUR thousand 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 1 Jan – 31 Dec 2025 Companies that have significant influence Sales 843 142 165 Purchases -21 -1 -1 Trade receivables and other receivables 452 12 5 Related party transactions are made on the same terms and conditions as transactions with independent parties. Events after the review period On 13 October 2026, Eezy announced additional information on the size of the performance-based matching share plan for 2026–2028. On 23 October, Eezy announced appointment of Heikki Turkki as Sales Director and member of the Group Management team as of 26 October 2026.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 20 Key figures, their calculation and reconciliations Eezy presents selected key figures which relate to the performance and financial position of the company. All these key figures are not measures defined in the IFRS and they are thus considered as alternative performance measures. Alternative performance measures should not be viewed in isolation and they are not substitutes to the key figures presented in the audited financial statements. The companies do not calculate alternative performance measures in a uniform way, and thus the alternative performance measures presented by Eezy may not be comparable with the similarly named key figures presented by other companies. Key figures EUR thousand, unless otherwise specified 1 Jul – 30 Sep 2026 1 Jul – 30 Sep 2025 Change % 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 Change % 1 Jan – 31 Dec 2025 Key figures for income statement Revenue 37 075 35 474 5 % 104 887 105 379 0 % 139 335 EBITDA 3 117 3 665 -15 % 7 038 6 506 8 % 9 031 EBITDA margin, % 8.4 % 10.3 % - 6.7 % 6.2 % - 6.5 % EBIT 1 165 1 204 -3 % 1 117 387 189 % 164 EBIT margin, % 3.1 % 3.4 % - 1.1 % 0.4 % - 0.1 % Earnings per share, basic, EUR 0.00 0.00 - -0.01 -0.02 - -0.03 Earnings per share, diluted, EUR 0.00 0.00 - -0.01 -0.02 - -0.03 Weighted average number of outstanding shares adjusted for the rights issue, pcs 122 943 657 70 665 851 - 102 238 422 70 665 851 - 70 665 851 Weighted average number of outstanding shares adjusted for the rights issue, diluted, pcs 123 513 570 71 202 643 - 102 852 236 71 274 022 - 71 277 040 Number of outstanding shares at the end of reporting period, pcs - - - 125 234 075 25 046 815 - 25 046 815 Key figures for balance sheet Net debt - - - 40 436 50 032 - 46 182 Net debt excluding IFRS16 - - 37 593 46 309 - 42 377 Net debt / EBITDA - - - 4.2 x 5.7 x - 5.1 x Gearing, % - - - 35.5 % 46.9 % - 43.5 % Equity ratio, % - - - 60.2 % 55.7 % - 56.3 % Equity per share, EUR - - - 0.93 4.26 - 4.24 Key figures for cash flow Operative free cash flow 1 719 2 033 - -1 748 3 226 - 8 864 Purchase of tangible and intangible assets -512 -985 - -2 231 -3 548 - -4 460 Acquisition of subsidiaries, net of cash acquired - - - -78 - - - Operative key figures Chain-wide revenue, EUR million 65.5 62.2 5 % 178.8 175.6 2 % 233.8 Franchise fees, EUR million 1.9 1.8 7 % 4.7 4.5 5 % 6.0 Light entrepreneurship invoicing volume, EUR million 9.6 8.7 10 % 26.7 25.0 7 % 34.3
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 21 Reconciliation of Certain Alternative Performance Measures EUR thousand 1 Jul – 30 Sep 2026 1 Jul – 30 Sep 2025 1 Jan – 30 Sep 2026 1 Jan – 30 Sep 2025 1 Jan – 31 Dec 2025 EBITDA EBIT 1 165 1 204 1 117 387 164 Acquisition related amortization 1) and impairment losses 731 1 001 2 394 2 562 4 110 Other depreciation, amortization and impairment losses 1 222 1 461 3 527 3 557 4 756 Total depreciation, amortization and impairment losses 1 953 2 461 5 921 6 119 8 866 EBITDA 3 117 3 665 7 038 6 506 9 031 Operative free cash flow Cash flows from operating activities before financial items and taxes 2 644 3 577 1 824 8 555 15 628 Purchase of tangible and intangible assets -512 -985 -2 231 -3 548 -4 460 Payment of lease liabilities -412 -559 -1 341 -1 781 -2 304 Operative free cash flow 1 719 2 033 -1 748 3 226 8 864 1) The acquisition-related amortization comprises the amortization made on the recognized fair value adjustments arisen from business combinations.
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EEZY PLC | INTERIM REPORT JANUARY–SEPTEMBER 2026 22 Calculation of key figures Key figures for income statement EBITDA = Operating profit + Depreciation, amortization and impairment losses EBITDA margin, % = EBITDA / Revenue x100 Operating profit (EBIT) = Operating profit Operating profit margin, % = Operating profit / Revenue x100 Earnings per share, basic = Profit for the period attributable to the owners of the parent company / Weighted average number of outstanding shares adjusted for the rights issue Earnings per share, diluted = Profit for the period attributable to the owners of the parent company / Weighted average number of outstanding shares adjusted for the rights issue taking into account obligations arising from potential dilutive share issues of the Parent Company in the future Key figures for balance sheet Net debt = Interest bearing liabilities - Interest-bearing receivables - Cash at bank and in hand Net debt excluding IFRS16 = Net debt - IFRS 16 items Net debt / EBITDA = Net debt / EBITDA Gearing = Net debt / Equity x100 Equity ratio = Equity / (Total equity and liabilities - Advances received) x100 Equity per share = Equity / Number of outstanding shares at the end of reporting period excl. treasury shares Key figures for cash flow Operative free cash flow = Cash flow from operating activities presented in the cash flow statement before financing items and taxes - Purchase of tangible and intangible assets - Payment of lease liabilities Purchase of tangible and intangible assets = Investments in tangible and intangible assets presented in the cash flow statement Acquisition of subsidiaries, net of cash acquired = Acquired shares of subsidiaries presented in the cash flow statement Operative key figures Chain-wide revenue = Consolidated revenue + Revenue of chain franchisees - Franchise fees (and other significant internal chain revenue) + Light entrepreneurship invoicing volume to the extent it is excluded from consolidated revenue Franchise fees = Fees paid by franchisees based on revenue and/or gross profit + entry fees Light entrepreneurship invoicing volume = Invoicing volume of the light entrepreneurship services