Interim report
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Robit Plc Interim Report January – September 2026
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1 Robit Plc – Interim Report 1 January–30 September 2026 ROBIT PLC INTERIM REPORT 1 JANUARY–30 SEPTEMBER 2026: NET SALES CONTINUED TO GROW In the text, ‘the period’ or ‘third quarter of the year’ refers to 1 July–30 September 2026 (Q3), and ‘January–September’ refers to 1 January– 30 September 2026. Figures for the corresponding period in 2025 are given in parentheses. All figures presented are in euros. Percentages are calculated from thousands of euros. 1 July–30 September 2026 in brief • Orders received: EUR 22.2 million (19.7); growth of 12.9% • Net sales: EUR 22.5 million (19.2), growth of 17.1% • EBITDA: EUR 0.9 million (1.9); 4.2% of net sales (9.9%) • EBIT: EUR 0.2 million (0.9); 0.7% of net sales (4.9%) • Result for the period: EUR 0.3 million (0.5); 1.3% of net sales (2.6%) • Net cash flow from operating activities: EUR -2.7 million (3.8) 1 January–30 September 2026 in brief • Orders received: EUR 69.1 million (60.5); growth of 14.2% • Net sales: EUR 67.7 million (60.3), growth of 12.3% • EBITDA: EUR 5.0 million (3.9); 7.4% of net sales (6.4%) • EBIT: EUR 2.5 million (1.0); 3.7% of net sales (1.6%) • Result for the period: EUR 1.7 million (-0.3); 2.5% of net sales (-0.4%) • Net cash flow from operating activities: EUR -6.6 million (3.4) • Equity ratio at the end of the period: 49.9% (51.6%) Key financials Q3 2026 Q3 2025 Change % Q1–Q3 2026 Q1–Q3 2025 Change % 2025 Net sales, EUR 1,000 22,488 19,199 17.1% 67,750 60,333 12.3% 78,762 EBITDA, EUR 1,000 938 1,892 -50.4% 4,984 3,861 29.1% 5,169 EBITDA, % of net sales 4.2% 9.9% 7.4% 6.4% 6.6% EBIT, EUR 1,000 168 948 -82.3% 2,539 974 160.8% 1,395 EBIT, % of net sales 0.7% 4.9% 3.7% 1.6% 1.8% Result for the period, EUR 1,000 283 491 -42.4% 1,710 -253 >100% -237 Result for the period, % of net sales 1.3% 2.6% 2.5% -0.4% -0.3% Earnings per share (EPS), EUR 0.01 0.02 -42.2% 0.07 -0.02 >100% -0.01 Return on equity (ROE), % 4.4% -1.3% -0.7% Return on capital employed (ROCE), % 5.4% 2.6% 2.7% MARKET OUTLOOK FOR 2026 Robit expects demand in the global mining industry to remain at a good level and demand in the construction industry to continue developing positively for the remainder of 2026. However, the expected positive development is subject to uncertainties. The uncertainties relate to potential changes in the company's operating environment as well as global economic and political development. The impact of the geopolitical situation in the Middle East on markets and rising costs adds to the uncertainty.
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2 Robit Plc – Interim Report 1 January–30 September 2026 GUIDANCE FOR 2026 Robit expects net sales and comparable EBIT in euros to increase in 2026 compared with 2025. Background to the guidance The guidance is based on the assessment that demand in the mining industry will remain at a good level and demand in the construction industry will continue developing positively for the remainder of 2026. The guidance also assumes that exchange rates will not change significantly from their levels at the end of 2025 and that potential import tariffs will not significantly weaken the company’s relative competitiveness in key markets. CEO MIKKO KUUSILEHTO: Robit’s net sales continued to grow strongly in the third quarter. Profitability was negatively impacted by exchange rate losses and rising raw material costs. During the period, we commenced deliveries under several previously announced mining contracts. Demand from the mining industry remained strong, while new customer acquisition and product trials at customer sites progressed well. We also continued to develop our distributor network in line with our growth strategy. Orders received increased by 12.9 per cent year on year in the third quarter to EUR 22.2 million (19.7). Net sales increased by 17.1 per cent to EUR 22.5 million (19.2). The Top Hammer product group performed most strongly, with net sales increasing by 35.9 per cent year on year to EUR 15.9 million (11.7). Net sales in the Down the Hole product group increased by 15.9 per cent to EUR 3.1 million (2.7). The market situation for the Geotechnical product group was challenging. Net sales decreased by 27.3 per cent to EUR 3.5 million (4.9). In the project business in particular, price pressure and competition remained intense during the period under review. The Americas was the strongest-performing market area in the third quarter. Net sales in the region increased by 67.7 per cent compared to the corresponding period and growth was achieved across all business areas. Growth was driven particularly by the Top Hammer business, with net sales in the region nearly doubling. The strong growth in the Top Hammer business was supported especially by the commencement of deliveries under previously won mining contracts. Net sales in the Geotechnical and Down the Hole businesses also increased by more than 20 per cent compared to the corresponding period. Net sales in the Australasia region increased by 28.8 per cent compared to the corresponding period. The commencement of deliveries under mining contracts contributed to growth in the Top Hammer business. Net sales in the Down the Hole business also grew strongly, increasing by 27.1 per cent compared to the corresponding period. Net sales in Asia remained nearly at the same level as in the corresponding period. In EMEA, net sales decreased by 3.6 per cent due to a decline in the Geotechnical business, although net sales in both the Top Hammer and Down the Hole businesses increased by more than 10 per cent compared to the corresponding period. In line with our growth strategy, we continued to develop our distributor network and support our distributors’ sales. Net sales through the distributor channel increased by 16.0 per cent year on year in the third quarter. In August, we organised Distributor Days for our EMEA distributors. We reviewed our strategy, the successes of our distributor network, our shared priorities for the coming year, and shared product information and customer references. EBIT for the third quarter was EUR 0.2 million (0.9). EBIT was 0.7 per cent (4.9) of net sales. Exchange rate losses of EUR 0.6 million during the period contributed significantly to the decline in profitability. The price of tungsten showed signs of stabilization during the period but remained at a high level. The increase in raw material costs was partially passed on to sales prices. Robit’s net cash flow from operating activities in the third quarter was EUR -2.7 million (3.8). Net cash flow was affected by an increase in inventory value due to rising tungsten prices and the ramp-up of mining contracts.
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3 Robit Plc – Interim Report 1 January–30 September 2026 We will continue our determined efforts to win new customers and strengthen relationships with existing customers. Continued strong demand from the mining industry, active product trials at customer sites and the development of our distributor network support the implementation of our growth strategy. We are focusing on demonstrating the performance of our products in customers’ operating environments, supporting our distributors and strengthening our market position in selected target markets. NET SALES Net sales by product group EUR thousand Q3 2026 Q3 2025 Change % Q1–Q3 2026 Q1–Q3 2025 Change % 2025 Top Hammer 15,866 11,677 35.9% 43,032 39,980 7.6% 51,504 Down the Hole 3,095 2,671 15.9% 9,043 8,296 9.0% 11,195 Geotechnical 3,527 4,850 -27.3% 15,674 12,057 30.0% 16,062 Total 22,488 19,199 17.1% 67,750 60,333 12.3% 78,762 The Group’s net sales in the third quarter were EUR 22.5 million (19.2), representing an increase of 17.1 per cent from the comparison period. At constant exchange rates, net sales increased by 13.5 per cent. The Group’s net sales in January –September totalled EUR 67.7 million (60.3), representing an increase of 12.3 per cent from the comparison period. At constant exchange rates, net sales increased by 12.4 per cent. Net sales in the Top Hammer product group increased by 35.9 per cent to EUR 15.9 million (11.7) in the period. Net sales growth was driven particularly by the Americas region, supported by the ramp-up of a mining contract. Net sales in the Down the Hole product group increased by 15.9 per cent to EUR 3.1 million (2.7) in the period. The Americas region was a particularly important contributor to net sales growth. Net sales in the Geotechnical product group decreased by 27.3 per cent to EUR 3.5 million (4.9) in the period. The EMEA region was a particularly important factor in the decline in net sales. Price pressure and competition remained intense during the period, particularly in project sales. Net sales by market area EUR thousand Q3 2026 Q3 2025 Change % Q1–Q3 2026 Q1–Q3 2025 Change % 2025 EMEA 10,428 10,822 -3.6% 34,906 33,704 3.6% 43,837 Americas 7,778 4,637 67.7% 20,043 13,574 47.7% 18,141 Asia 1,978 1,951 1.4% 6,542 6,459 1.3% 8,290 Australasia 2,304 1,789 28.8% 6,259 6,597 -5.1% 8,494 Total 22,488 19,199 17.1% 67,750 60,333 12.3% 78,762
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4 Robit Plc – Interim Report 1 January–30 September 2026 PROFITABILITY Key figures EUR thousand Q3 2026 Q3 2025 Change % Q1–Q3 2026 Q1–Q3 2025 Change % 2025 EBITDA, EUR 1,000 938 1,892 -50.4% 4,984 3,861 29.1% 5,169 EBITDA, % of net sales 4.2% 9.9% 7.4% 6.4% 6.6% EBIT, EUR 1,000 168 948 -82.3% 2,539 974 160.8% 1,395 EBIT, % of net sales 0.7% 4.9% 3.7% 1.6% 1.8% Result for the period, EUR 1,000 283 491 -42.4% 1,710 -253 >100% -237 Result for the period, % of net sales 1.3% 2.6% 2.5% -0.4% -0.3% EBITDA for the third quarter was EUR 0.9 million (1.9 ). EBITDA represented 4.2 per cent (9.9 ) of net sales. The company’s EBIT was EUR 0.2 million ( 0.9). EBIT was 0.7 per cent ( 4.9) of net sales for the period. Exchange rate losses were the main factor weakening profitability in the third quarter, amounting to EUR -0.6 million (0.3). The company’s gross profit declined in euro terms compared with the corresponding period due to fluctuations in the price of tungsten. EBITDA for January –September was EUR 5.0 million ( 3.9). EBITDA represented 7.4 per cent ( 6.4) of net sales. The company’s EBIT was EUR 2.5 million (1.0). EBIT was 3.7 per cent (1.6) of net sales for the period. Increases in raw material costs were largely passed on to sales prices, which weakened profitability. Exchange rate losses reduced profitability by EUR 0.2 million (0.9) in January–September. Financial income and expenses for the third quarter totalled EUR 0.0 million (-0.4), including interest expenses of EUR -0.3 million (-0.3) and exchange rate differences of EUR 0.3 million (-0.1). The result for the quarter decreased to EUR 0.3 million (0.5). In January –September, financial income and expenses totalled EUR -0.6 million ( -1.0), including interest expenses of EUR -0.8 million (-0.8) and exchange rate differences of EUR 0.3 million (-0.1). The result for the period improved to EUR 1.7 million (-0.3). CASH FLOW AND INVESTMENTS Consolidated cash flow statement EUR thousand Q3 2026 Q3 2025 Q1–Q3 2026 Q1–Q3 2025 2025 Net cash flows from operating activities Cash flows before changes in working capital 1,779 1,622 5,991 4,823 5,980 Cash flows from operating activities before financial items and taxes -2,544 3,847 -5,887 4,093 7,240 Net cash flow from operating activities -2,669 3,750 -6,638 3,409 5,921 Net cash flow from investing activities 20 -143 -200 -792 -998 Net cash flow from financing activities 232 -1,129 1,958 -1,238 -4,155 Net increase (+)/decrease (-) in cash and cash equivalents -2,418 2,479 -4,880 1,379 768 Cash and cash equivalents at the beginning of the period 7,186 7,588 9,515 9,040 9,040 Exchange gains/losses on cash and cash equivalents 84 -74 217 -427 -293 Cash and cash equivalents at the end of the period 4,852 9,992 4,852 9,992 9,515
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5 Robit Plc – Interim Report 1 January–30 September 2026 The Group’s cash flow before changes in working capital during the third quarter was EUR 1.8 million (1.6). Net cash flow from operating activities was EUR -2.7 million (3.8). Changes in working capital had an impact of EUR -4.3 million (2.3) due to an increase in inventories. The decrease in accounts payable contributed EUR -2.7 million ( -0.1) to the change in working capital. In addition, changes in working capital were affected by changes in inventories of EUR -1.6 million (0.3) and changes in trade and other receivables of EUR -0.1 million (2.2). Net cash flow from investing activities in the third quarter was EUR 0.0 million (-0.1). The company had no investment needs, and consequently gross capital expenditure on production amounted to EUR 0.0 million (0.1). The share of investments in net sales was 0.2 per cent (0.7). The net cash flow from financing activities for the third quarter was EUR 0.2 million (-1.1). Changes in loans totalled EUR 0.2 million (-0.2). The repayment of lease liabilities reported from financing activities under IFRS 16 totalled EUR -0.4 million (-0.4). Depreciation and impairment of non-current assets in the third quarter totalled EUR 0.8 million (0.9). FINANCIAL POSITION 30 September 2026 30 September 2025 31 December 2025 Cash and cash equivalents, EUR thousand 4,852 9,992 9,515 Interest-bearing liabilities, EUR thousand 27,058 27,241 24,556 of which current interest-bearing financial liabilities 9,724 5,228 6,697 Net interest-bearing debt, EUR thousand 22,206 17,249 15,041 Undrawn credit facility, EUR thousand 1,302 5,170 6,000 Gearing, % 46.8% 40.2% 35.0% Equity ratio, % 49.9% 51.6% 52.0% The Group had interest-bearing debt amounting to EUR 27.1 million (27.2), of which EUR 2.8 million (3.5) was interest-bearing debt under IFRS 16. The company had liquid assets of EUR 4.9 million (10.0) and an undrawn credit facility of EUR 1.3 million (5.2). Interest-bearing net debt totalled EUR 22.2 million (17.2) and interest- bearing net bank debt excluding IFRS 16 liabilities totalled EUR 19.4 million (13.7). The Group’s equity at the end of the period was EUR 47.5 million (42.9). The Group’s equity ratio was 49.9% (51.6). Gearing was 46.8 per cent (40.2). PERSONNEL AND MANAGEMENT The number of personnel increased by eight compared with the end of the corresponding period, reaching 214 (206) at the end of the period. At the end of the period, 66 per cent (65) of the company’s personnel were based outside Finland. In addition, the company had 65 ( 52) agency workers, mainly working with mining customers. At the end of the period, the company’s Management Team comprised CEO Mikko Kuusilehto, Kimmo Kuusela (VP Sales & Marketing), Jorge Leal (VP Commercial Development), Pia Mutanen (HR Director) and Ari Suokas (CFO).
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6 Robit Plc – Interim Report 1 January–30 September 2026 FINANCIAL TARGETS Robit’s long-term target is to grow faster than the market and achieve a comparable EBIT margin of 10 per cent. Long-term target 2024 2025 Rolling 12 months to 30 September 2026 Comparable EBIT, % of net sales, p.a. >10% 2.8% 2.1% 3.8% ANNUAL GENERAL MEETING 2026 Robit Plc’s Annual General Meeting was held in Tampere on 1 April 2026. The resolutions and other materials relating to the General Meeting are available on the company’s website at https://www.robitgroup.com/investor/corporate-governance/general-meeting/. SHARES AND TRADING VOLUME On 30 September 2026, the total number of issued Robit shares was 21,179,900. At the end of the period, the company held 33,160 treasury shares, representing 0.2 per cent of all the company’s shares. The number of outstanding shares was therefore 21,146,740. On 30 September 2026, the company had a total of 4,838 shareholders (4,940). On the last trading day of the period, the closing price of the share was EUR 1.35, and the market capitalisation of the company was EUR 28.6 million. In the period, the highest share price was EUR 1.42 and the lowest was EUR 1.17. A total of 1,088,134 shares were traded during the period (893,253). RISKS AND BUSINESS UNCERTAINTIES Robit’s risks and uncertainties relate to possible changes in the company’s operating environment and to global economic and political developments. The effects of the geopolitical situation in the Middle East on markets and rising costs require continuous monitoring. The company’s ability to manage and mitigate these risks varies. The company’s net sales and profitability are affected by general market demand, particularly in the construction industry, and the potential loss of major customers. Other uncertainties include exchange rate movements, the functioning of information systems, risks relating to security of supply and logistics, intellectual property risks and the cost and availability of financing. Passing on increases in raw material costs to customer prices in full may pose a financial risk. Changes in tax and customs legislation in export countries may adversely affect the company’s export operations or weaken their profitability. Risks relating to data security and cyber threats may also adversely affect Robit’s business. Potential changes in the operating environment may adversely affect the payment behaviour of the Group’s customers and increase the risk of litigation, legal claims and disputes relating to Robit’s products and other activities.
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7 Robit Plc – Interim Report 1 January–30 September 2026 OTHER EVENTS IN JULY–SEPTEMBER 2026 Half-year Report On 7 August 2026, Robit Plc published its half-year report for 1 January–30 June 2026. Shareholders' Nomination Committee On 2 September 2026, the four largest shareholders of Robit Plc elected their representatives to the Shareholders’ Nomination Committee: • Niina Arkko, Sustainability Director, Aktia • Timo Sallinen, Senior Vice President, Investments, Varma Mutual Pension Insurance Company • Harri Sjöholm, Chairman of the Board, Five Alliance • Jukka Vähäpesola, Head of Equities, Mutual Employment Pension Insurance Company Elo Changes in management On 30 September 2026, the company announced that Pia Mutanen, HR Director and member of the Management Team, would leave her position with the company to pursue new opportunities outside the company by 31 January 2027. EVENTS AFTER THE PERIOD No events after the period.
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8 Robit Plc – Interim Report 1 January–30 September 2026 Lempäälä, 21 October 2026 ROBIT PLC Board of Directors For more information, contact: Mikko Kuusilehto, CEO +358 40 658 7822 mikko.kuusilehto@robitgroup.com Ari Suokas, CFO +358 40 576 1414 ari.suokas@robitgroup.com Distribution: Nasdaq Helsinki Ltd Key media www.robitgroup.com Robit manufactures and supplies rock and ground drilling consumables globally to the mining and construction markets. The company’s operations are founded on high quality, reliable supply and customer trust in drilling consumables. Through innovative Top Hammer, Down the Hole and Geotechnical products, and customer - focused services, Robit delivers savings in drilling costs to its customers. Robit has its own sales and service points in seven countries and an active distributor network through which it sells to more than 100 countries. The company’s manufacturing units are located in Finland, South Korea and the UK. Robit’s shares are listed on Nasdaq Helsinki Ltd. Further information available at www.robitgroup.com. The information presented above includes forward -looking statements concerning future events or the company’s financial performance. Such statements may, for example, be identified by expressions such as “may”, “expected”, “estimated”, “believed” and “forecast”, or by references to future events. Such statements are based on assumptions and factors known to Robit’s management and on current decisions and plans. Forward-looking statements always involve risks and uncertainties because they concern events and depend on circumstances that may or may not arise in the future. Consequently, actual future results may differ, even significantly, from those expressed or implied in forward-looking statements.
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9 Robit Plc – Interim Report 1 January–30 September 2026 CONDENSED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME EUR thousand 7–9/2026 7–9/2025 1–9/2026 1–9/2025 2025 Net sales 22 488 19 199 67 750 60 333 78 762 Other operating income 951 1 011 2 076 1 564 2 433 Materials and services* -15 026 -12 233 -44 092 -37 918 -49 634 Employee benefit expense -3 240 -3 017 -10 077 -9 934 -13 083 Depreciation and amortisation -770 -943 -2 445 -2 888 -3 774 Impairment 40 4 -30 84 12 Other operating expense* -4 275 -3 073 -10 644 -10 268 -13 321 EBIT (Operating profit/loss) 168 948 2 539 974 1 395 Finance income and costs Interest income and finance income 232 54 383 478 525 Interest cost and finance cost -235 -410 -974 -1 431 -1 831 Finance income and costs net -4 -356 -592 -954 -1 306 Profit/loss before tax 164 592 1 947 20 89 Taxes Income tax 109 -40 -32 -306 -472 Change in deferred taxes 10 -61 -205 33 147 Income taxes 119 -101 -237 -273 -326 Result for the period 283 491 1 710 -253 -237 Attributable to: Parent company shareholders 236 408 1 499 -438 -304 Non-controlling interest** 46 84 211 185 67 283 491 1 710 -253 -237 Other comprehensive income Items that may be reclassified to profit or loss in subsequent periods: Cash flow hedges 231 0 280 -222 -165 Translation differences*** 2 084 -397 2 506 -2 826 -2 825 Other comprehensive income, net of tax 2 315 -397 2 786 -3 049 -2 990 Total comprehensive income 2 598 94 4 496 -3 302 -3 227 Attributable to: Parent company shareholders 2 550 -2 4 275 -3 495 -3 320 Non-controlling interest** 48 97 221 193 93 Consolidated comprehensive income 2 598 94 4 496 -3 302 -3 227 Earnings per share Basic and diluted earnings per share 0,01 0,02 0,07 -0,02 -0,01 *In the condensed income statement, changes in inventories are presented in materials and services, and manufacture for own use in other operating expenses. **Founded in 2015 by Robit SA, Black Employees Empowerment Trust owns 26% of the shares of Robit SA. *** The Group has internal loans that are treated as net investments in foreign operations in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates.
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10 Robit Plc – Interim Report 1 January–30 September 2026 CONSOLIDATED STATEMENT OF FINANCIAL POSITION EUR thousand 30.9.2026 30.9.2025 31.12.2025 ASSETS Non-current assets Goodwill 5 396 5 282 5 287 Other intangible assets 414 570 520 Property, plant and equipment 12 198 13 789 13 204 Loan receivables 40 74 63 Other receivables 26 0 0 Derivatives 421 0 71 Deferred tax assets 1 408 1 480 1 598 Total non-current assets 19 903 21 195 20 744 Current assets Inventories 49 023 35 908 37 786 Account and other receivables 21 418 16 119 14 604 Loan receivables 65 65 66 Current tax assets 338 160 229 Cash and cash equivalents 4 852 9 992 9 515 Total current assets 75 696 62 244 62 200 Total assets 95 599 83 439 82 944 EQUITY AND LIABILITIES Equity Share capital 705 705 705 Share premium 202 202 202 Reserve for invested unrestricted equity 82 147 82 147 82 147 Translation differences -3 648 -6 128 -6 144 Fair value reserve 337 0 57 Retained earnings -34 367 -34 120 -34 057 Profit/loss for the year 1 499 -438 -304 Equity attributable to parent company shareholders in total 46 875 42 368 42 606 Non-controlling interests* 627 534 407 Capital and reserves in total 47 502 42 902 43 012 Liabilities Non-current liabilities Borrowings 16 588 19 802 16 039 Lease liabilities 746 2 211 1 820 Deferred tax liabilities 202 133 163 Employee benefit obligations 120 120 88 Total non-current liabilities 17 656 22 266 18 110 Current liabilities Borrowings 7 655 3 901 5 121 Lease liabilities 2 070 1 327 1 576 Advances received 390 267 206 Income tax liabilities 212 3 6 Account payables and other liabilities 20 062 12 655 14 880 Other provisions 53 118 33 Total current liabilities 30 441 18 271 21 822 Total liabilities 48 097 40 537 39 932 Total equity and liabilities 95 599 83 439 82 944 * Black Employees Empowerment Trust, founded by Robit SA in 2015, owns 26% of the shares of Robit SA.
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11 Robit Plc – Interim Report 1 January–30 September 2026 CONSOLIDATED CASH FLOW STATEMENT EUR thousand 7-9/2026 7-9/2025 1-9/2026 1-9/2025 2025 Cash flows from operating activities Profit before tax 164 592 1 947 20 89 Adjustments: Depreciation, amortisation, and impairment 770 943 2 445 2 889 3 775 Finance income and costs 4 356 592 954 1 306 Share-based payments to employees 0 0 6 0 83 Loss (+)/Gain (-) on sale of property, plant and equipment -21 0 -28 28 28 Other non-cash transactions 862 -270 1 029 933 698 Cash flows before changes in working capital 1 779 1 622 5 991 4 823 5 980 Change in working capital Increase (-) in account and other receivables -100 2 153 -5 628 -121 1 485 Increase (-)/decrease (+) in inventories -1 554 272 -9 633 1 880 30 Increase (+) in account and other payables -2 668 -148 3 384 -2 489 -255 Cash flows from operating activities before financial items and taxes -2 544 3 847 -5 887 4 093 7 240 Interest and other finance expenses paid -123 -110 -707 -650 -1 103 Interest and other finance income received 14 26 61 97 122 Income taxes paid -16 -13 -105 -131 -337 Net cash inflow (outflow) from operating activities -2 669 3 750 -6 638 3 409 5 921 Cash flows from investing activities Purchases of property, plant and equipment -44 -143 -262 -755 -961 Purchases of intangible assets 4 -7 -38 -67 -75 Proceeds from the sale of property, plant and equipment 60 0 76 -28 -28 Proceeds from loan receivables 0 6 24 58 66 Net cash inflow (outflow) from investing activities 20 -143 -200 -792 -998 Cash flows from financing activities Dividend payment 0 0 0 0 -26 Drawdowns of non-current loans 0 0 0 0 19 500 Amortizations of non-current loans 171 -185 -1 590 -819 -21 992 Change in bank overdrafts 443 -571 4 698 725 -105 Payment of leasing liabilities -382 -373 -1 150 -1 143 -1 532 Net cash inflow (outflow) from financing activities 232 -1 129 1 958 -1 238 -4 155 Net increase (+)/decrease (-) in cash and cash equivalents -2 418 2 479 -4 880 1 379 768 Cash and cash equivalents at the beginning of the financial year 7 186 7 588 9 515 9 040 9 040 Exchange gains/losses on cash and cash equivalents 84 -74 217 -427 -293 Cash and cash equivalents at end of the year 4 852 9 992 4 852 9 992 9 515
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12 Robit Plc – Interim Report 1 January–30 September 2026 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY A = Share capital B = Share premium C = Reserve for invested unrestricted equity D = Cumulative translation difference E = Fair value reserve F = Retained earnings G = Equity attributable to parent company H = non-controlling interests I = Capital and reserves in total EUR thousand A B C D E F G H I Equity as at 1 January 2025 705 202 82 147 -3 294 222 -34 115 45 867 341 46 208 Profit for the period -438 -438 185 -253 Other comprehensive income Cash flow hedges -222 -222 -222 Translation differences -2 834 -2 834 8 -2 826 Total comprehensive changes -2 834 -222 -438 -3 495 193 -3 302 Share-based payments to employees -4 -4 -4 Total transactions with owners, recognised directly in equity -4 -4 -4 Equity as at 30 June 2025 705 202 82 147 -6 128 0 -34 558 42 368 534 42 902 EUR thousand A B C D E F G H I Equity as at 1 January 2026 705 202 82 147 -6 144 57 -34 361 42 606 407 43 012 Profit for the period 1 499 1 499 211 1 710 Other comprehensive income Cash flow hedges 280 280 280 Translation differences 2 496 2 496 10 2 506 Total comprehensive changes 2 496 280 1 499 4 275 221 4 496 Share-based payments to employees -6 -6 -6 Total transactions with owners, recognised directly in equity -6 -6 -6 Equity as at 30 June 2026 705 202 82 147 -3 648 337 -32 868 46 875 627 47 502
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13 Robit Plc – Interim Report 1 January–30 September 2026 NOTES Contents 1. Accounting principles 2. Key figures and calculation formulas 3. Breakdown of net sales 4. Financing arrangements 5. Changes in property, plant and equipment 6. Impairment testing 7. Guarantees given 8. Business acquisitions 9. Derivatives 1. ACCOUNTING PRINCIPLES This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting, using the same accounting policies as in the annual financial statements. The interim report is unaudited. During the third quarter, as part of an organizational restructuring, the Group combined the Top Hammer, Down the Hole and Geotechnical business units into a single operating segment. Previously, these three operating segments were aggregated into one reportable segment, whereas they now constitute a single operating segment prior to aggregation. As the Group continues to have only one reportable segment, the change has no impact on the financial information presented, and the comparative figures have not been restated. All figures in the condensed financial statements and notes are rounded, so the sum of individual figures may differ from the total presented. 2.1 KEY FIGURES Consolidated key figures Q3 2026 Q3 2025 Q1–Q3 2026 Q1–Q3 2025 2025 Net sales, EUR 1,000 22,488 19,199 67,750 60,333 78,762 EBIT, EUR 1,000 168 948 2,539 974 1,395 EBIT, % of net sales 0,7% 4.9% 3.7% 1.6% 1.8% Earnings per share (EPS), EUR 0.01 0.02 0.07 -0.02 -0.01 Return on equity (ROE), % 4.4% -1.3% -0.7% Return on capital employed (ROCE), % 5.4% 2.6% 2.7% Equity ratio, % 49.9% 51.6% 52.0% Gearing, % 46.8% 40.2% 35.0% Gross investments, EUR 1,000 40 149 300 822 1,036 Gross investments, % of net sales 0.2% 0.8% 0.4% 1.4% 1.3% Number of shares (outstanding) 21,146,740 21,061,541 21,141,543 Treasury shares (held by the Group) 33,160 118,359 38,357 Proportion of votes/shares, % 0.16% 0.56% 0.18%
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14 Robit Plc – Interim Report 1 January–30 September 2026 2.2 RECONCILIATION OF ALTERNATIVE PERFORMANCE MEASURES Robit presents alternative performance measures (APMs) as supplementary information to the figures presented in the consolidated income statement, consolidated balance sheet and consolidated statement of cash flows prepared in accordance with IFRS. Robit considers that the APMs provide significant further information about Robit’s performance, financial position and cash flows, and are often used by analysts, investors and other parties. The APMs should not be considered in isolation from IFRS performance measures or as substitutes for them. Companies do not necessarily calculate APMs consistently, so Robit’s APMs may not be comparable with similarly named measures presented by other companies. Comparable EBITDA and EBIT EUR thousand 7–9/2026 7–9/2025 1–9/2026 1–9/2025 2025 EBIT (Operating profit) 168 948 2 539 974 1 395 Depreciation and amortisation 770 943 2 445 2 888 3 774 EBITDA 938 1 892 4 984 3 861 5 169 Items affecting comparability Costs associated with reorganisation 0 162 205 197 298 Comparable EBITDA 938 2 053 5 189 4 059 5 467 EBIT (Operating profit) 168 948 2 539 974 1 395 Amortisation related to corporate restructuring 15 36 86 110 145 EBIT (Operating profit) 182 984 2 625 1 083 1 540 EBIT (Operating profit) 168 948 2 539 974 1 395 Items affecting comparability Costs associated with reorganisation 0 162 205 197 298 Adjusted EBIT 168 1 110 2 744 1 171 1 693
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15 Robit Plc – Interim Report 1 January–30 September 2026 2.3 CALCULATION OF KEY FIGURES EBITDA: EBIT + Depreciation, amortization and impairment EBITA EBIT + Amortisation of customer relationships Net working capital Inventory + Accounts receivables and other receivables – Accounts payables and other liabilities Earnings per share (EPS), EUR Profit (loss) for the financial year Amount of shares adjusted with the share issue (average during the financial year) Return on equity (ROE), % Profit (loss) for the financial year Equity (average during the financial year) Return on capital employed (ROCE), % Profit before taxes + Interest expenses and other financing expenses Equity (average during the financial year) + Interest-bearing financial liabilities (long-term and short-term loans from financial institutions, average during the financial year) Net interest-bearing financial liabilities Long-term and short-term loans from financial institutions – Cash and cash equivalents – Short-term financial securities Equity ratio, % Equity Balance sheet total – Advances received Gearing, % Net interest-bearing financial liabilities Equity 3. BREAKDOWN OF NET SALES Revenue recognition under IFRS 15 is consistent within each product group and market area. NET SALES Net sales by product group EUR thousand 7–9/2026 7–9/2025 Change % 1–9/2026 1–9/2025 Change % 2025 Top Hammer 15 866 11 677 35.9% 43 032 39 980 7.6% 51 504 Down the Hole 3 095 2 671 15.9% 9 043 8 296 9.0% 11 195 Geotechnical 3 527 4 850 -27.3% 15 674 12 057 30.0% 16 062 Total 22 488 19 199 17.1% 67 750 60 333 12.3% 78 762 Net sales by market area EUR thousand 7–9/2026 7–9/2025 Change % 1–9/2026 1–9/2025 Change % 2025 EMEA 10 428 10 822 -3.6% 34 906 33 704 3.6% 43 837 Americas 7 778 4 637 67.7% 20 043 13 574 47.7% 18 141 Asia 1 978 1 951 1.4% 6 542 6 459 1.3% 8 290 Australasia 2 304 1 789 28.8% 6 259 6 597 -5.1% 8 494 Total 22 488 19 199 17.1% 67 750 60 333 12.3% 78 762
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16 Robit Plc – Interim Report 1 January–30 September 2026 4. FINANCING ARRANGEMENTS The company’s cash and cash equivalents totalled EUR 4.9 million on 30 September 2026. In addition, the company has a EUR 6.0 million credit facility, of which EUR 1.3 million was unused. The company’s liquidity is secured by its cash and cash equivalents and undrawn credit facility. The covenants of the parent company’s loans are based on the company’s net debt -to-EBITDA ratio and its equity ratio. Covenants are tested semi-annually, and the next test will take place on 31 December 2026. CARRYING AMOUNTS OF LOANS EUR thousand 30.9.2026 30.9.2025 31.12.2025 Non-current borrowings Loans from credit institutions 16 576 19 791 16 028 Other loans 12 12 12 Lease liabilities 746 2 211 1 820 Total non-current borrowings 17 334 22 013 17 859 Current borrowings Loans from credit institutions 2 957 3 071 5 121 Bank overdrafts 4 698 830 0 Lease liabilities 2 070 1 328 1 577 Total current borrowings 9 724 5 228 6 697 Total borrowings 27 058 27 241 24 556 5. CHANGES IN PROPERTY, PLANT AND EQUIPMENT EUR thousand 30.9.2026 30.9.2025 31.12.2025 Cost at the beginning of period 40 080 40 811 40 811 Additions 714 1 442 1 853 Disposals -388 -334 -431 Exchange differences 1 960 -1 740 -2 153 Cost at the end of period 42 366 40 179 40 080 Accumulated depreciation and impairment at the beginning of period -26 875 -25 054 -25 054 Depreciation -2 294 -2 698 -3 525 Disposals 279 255 352 Exchange differences -1 277 1 107 1 352 Accumulated depreciation and impairment at the end of period -30 168 -26 390 -26 875 Net book amount at the beginning of period 13 204 15 757 15 757 Net book amount at the end of period 12 198 13 789 13 204 6. IMPAIRMENT TESTING Goodwill is tested for impairment at least annually in accordance with IFRS. The assumptions used in goodwill impairment testing are also reviewed if there are material changes in operations, the competitive environment, markets or other assumptions. As at 30 September 2026, the company had reviewed the assumptions used in previous goodwill impairment tests, including forecasts for the current and future years and changes in interest rates. The review identified no internal or external indications of goodwill impairment that would require new impairment testing. Factors affecting goodwill will be reviewed again in the final quarter of the year.
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17 Robit Plc – Interim Report 1 January–30 September 2026 7. GUARANTEES GIVEN EUR thousand 30.9.2026 30.9.2025 31.12.2025 Guarantees and mortgages given on own behalf 48 308 45 528 47 974 Other guarantee liabilities 169 48 86 Total 48 477 45 576 48 061 8. BUSINESS ACQUISITIONS There were no changes in the Group structure during the period. 9. DERIVATIVES The company hedges its most significant net foreign currency positions whose timing and volume can be forecast, as well as its exposure to interest rate risk. There were no open currency derivatives at the end of the period. On 27 June 2025, the company concluded a EUR 25.5 million financing agreement and, in connection with this, a EUR 10.0 million interest rate swap with an interest rate cap in order to hedge part of its exposure to variable interest rates. The interest rate swap took effect on 30 June 2025 and will end on 30 June 2030. The company applies hedge accounting in accordance with IFRS 9. This effectively means that interest expenses on the hedged floating-rate loan are recognised at a fixed rate. The company’s main interest rate risk arises from long-term floating-rate loans, which expose the Group’s cash flows to changes in interest rates. The Group’s policy is to use interest rate swaps to convert floating rates into fixed rates where necessary. Interest derivatives EUR thousand 30.9.2026 30.9.2025 31.12.2025 Interest rate swaps Nominal value 10 000 10 000 10 000 Fair value 421 0 71
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Robit Plc • Vikkiniityntie 9, FI-33880 Lempäälä (Tampere) Tel. +358 (0)3 3140 3400 • investors@robitgroup.com • Business ID: 0825627-0 • robitgroup.com If you have any feedback or comments on Robit’s Interim Report, please contact: investors@robitgroup.com