46. Events after the reporting period

On 11 February 2026, prior to the authorisation of these financial statements, E-Piim Tootmine AS filed for formal bankruptcy proceedings. Consequently, on 11 March 2026 the Estonian court declared E-piim Tootmine AS's official banktruptcy. This event provided evidence of conditions that existed at the balance sheet date regarding the recoverability of Royal A-ware's financing interests. As an adjusting event under IAS 10, Royal A-ware has reflected the full impairment of the related loans and interest receivables within the 2025 financial results. The total impact of these adjustments is included within impairment losses on financial assets for the reporting period (see note 11 of the consolidated financial statements).