Notes for P&L

Note 1. Accounting policies

Integrum applies International Financial Reporting Standards (IFRS Accounting Standards) as adopted by the European Union. The accounting principles and definitions are applied consistently with those described in Integrum's Annual Report 2024/2025, available on Integrum's website.

During the 2025/2026 financial year, the Company changed its inventory valuation method from FIFO to the standard cost method. The change is not expected to have any material impact on the Company's financial position or results of operations and, accordingly, no restatement of comparative figures has been made.

The Company will adapt its financial reporting to IFRS 18 ahead of the upcoming financial year. The assessment is that the standard will primarily affect the presentation and disclosures in the financial statements.

Integrum has assessed that certain intercompany loans within the Group constitute part of a net investment in a foreign operation in accordance with IAS 21, as settlement of these loans is neither planned nor likely to occur in the foreseeable future. Consequently, exchange differences arising on these loans are recognized in other comprehensive income, as part of the exchange differences arising on the translation of foreign operations, for as long as the conditions in IAS 21 are deemed to be met.

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act (Årsredovisningslagen). The Parent Company applies the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities.

Unless otherwise stated, all amounts are presented in thousands of Swedish kronor (TSEK). Figures in parentheses refer to the corresponding period of the previous year.