{"id":938,"date":"2021-09-22T13:45:08","date_gmt":"2021-09-22T10:45:08","guid":{"rendered":"https:\/\/invlbalticfarmland.com\/?page_id=938"},"modified":"2026-02-27T17:36:44","modified_gmt":"2026-02-27T15:36:44","slug":"financial-information-and-reports","status":"publish","type":"page","link":"https:\/\/invlbalticfarmland.com\/en\/investor-relations\/financial-information-and-reports\/","title":{"rendered":"Financial information and reports"},"content":{"rendered":"\n
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Financial information and reports<\/h3>\n\t\t<\/div>\n\t<\/section>\n\n\n\n
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Reports<\/h4>\t\t\t<\/div>\n\t\t\t\t\t
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<\/td>\nInterim information<\/td>\nAnnual information<\/td>\n<\/tr>\n
3 months<\/td>\n6 months<\/td>\n9 months<\/td>\n12 months<\/td>\n<\/tr>\n
2025<\/td>\nFSH<\/a><\/td>\nFSH<\/a> IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a> AAI(pdf)<\/a> IAR<\/a> FSH<\/a> AR<\/a><\/td>\n<\/tr>\n
2024<\/td>\nFSH<\/a><\/td>\nFSH<\/a> IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a> AAI(pdf)<\/a> IAR<\/a> FSH<\/a> AR<\/a><\/td>\n<\/tr>\n
2023<\/td>\nFSH<\/a><\/td>\nFSH<\/a> IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a> AAI(pdf)<\/a> RR<\/a> FSH<\/a><\/td>\n<\/tr>\n
2022<\/td>\nFSH<\/a><\/td>\nFSH<\/a> IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a> AAI(pdf)<\/a> RR<\/a> FSH<\/a><\/td>\n<\/tr>\n
2021<\/td>\nFSH<\/a><\/td>\nFSH\u00a0<\/a>IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a> AAI(pdf)<\/a> RR<\/a> FSH<\/a><\/td>\n<\/tr>\n
2020<\/td>\nFSH<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI\u00a0<\/a>RR\u00a0<\/a>FSH<\/a>\u00a0ACR<\/a><\/td>\n<\/tr>\n
2019<\/td>\nFSH<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a>\u00a0MS<\/a>\u00a0FSH<\/a>\u00a0ACR<\/a><\/td>\n<\/tr>\n
2018<\/td>\nFSH<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a>\u00a0MS<\/a>\u00a0FSH<\/a>\u00a0ACR<\/a><\/td>\n<\/tr>\n
2017<\/td>\nFSH<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFSH<\/a><\/td>\n<\/td>\nAAI<\/a>\u00a0MS<\/a>\u00a0FSH<\/a>\u00a0ACR<\/a><\/td>\n<\/tr>\n
2016<\/td>\nFSH<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFSH<\/a><\/td>\nFSH<\/a><\/td>\nAAI<\/a>\u00a0MS<\/a>\u00a0FSH<\/a>\u00a0ACR<\/a><\/td>\n<\/tr>\n
2015<\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a>\u00a0IRe<\/a><\/td>\nFS<\/a>\u00a0FSH<\/a>\u00a0MS<\/a><\/td>\nFSH<\/a><\/td>\nAAI<\/a>\u00a0MS<\/a><\/td>\n<\/tr>\n
2014<\/td>\n\u00a0–<\/td>\nIR<\/a>\u00a0\u00a0FSH<\/a>\u00a0\u00a0\u00a0MS<\/a><\/td>\nFS<\/a>\u00a0\u00a0\u00a0FSH<\/a>\u00a0\u00a0\u00a0MS<\/a><\/td>\n\u00a0FSH (EUR)<\/a>\u00a0FSH (LTL)<\/a><\/td>\nAAI<\/a> MS<\/a> FSH(EUR)<\/a> FSH(LTL)<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IR\u00a0– interim result (together with financial statements and interim report)<\/p>\n

FS – financial statements
\nMS\u00a0– management statement
\nIRe – interim report (since year 2021 interim report for 6 months together with management statement and interim results).\u00a0 Since year 2021 the annual information is published in the European Single Electronic Format (ESEF) in compliance with the requirements of Commission Delegated Regulation (EU) 2019\/815 of 17 December 2018 (zip file attached). This is the official format for the annual information that will be approved by the Ordinary General Shareholders\u2018 Meeting. The annual information (without\u00a0the auditor\u2018s report) is additionally provided in pdf format as a copy of the published ESEF information.<\/p>\n

AAI – annual audited information (since year 2020 together with management statement)
\nFSH – fact sheet
\nACR – audit committee report (since year 2016)
\nRR – remuneration report (since year 2020)
\nAR – independent auditor’s report (since year 2024)
\nIAR \u2013 information about remuneration (since year 2024)<\/p>\n

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Indicator formulas<\/h4>\t\t\t<\/div>\n\t\t\t\t\t
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In according with the guidelines on Alternative Performance Indicators\u00a0which were published by the European Securities and Markets Authority in 2015 and came into force on 3 July 2016,\u00a0the Company\u00a0provide definitions and formulas (below) of the company’s operating and financial indicators.
\nThe Company’s performance and financial indicators are used to evaluate the Company’s financial position or status. For these indicators, the Company’s investor can obtain additional information to help understand the Company’s financial position and strategy.<\/p>\n

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    \n
  • Dividend yield<\/strong> \u2013 the set value of dividends paid per share for the last financial year divided by the price per share at the end of a financial period.<\/li>\n<\/ul>\n

    Dividend yield = The set value of dividends paid per share for the last financial year \/ The price per share at the end of a financial period<\/em>
    \nThis is a particularly an important valuation measure for investors seeking regular income. The higher the yield, the higher the payout for the shareholder compared to the price of the share.<\/em><\/p>\n

      \n
    • Book value per share<\/strong> \u2013 the Group’s equity divided by the number of shares, excluding the Group’s own shares, at the end of a financial period.<\/li>\n<\/ul>\n

      Book value per share = The Group’s equity \/ The number of shares, excluding the Group’s own shares, at the end of a financial period<\/em><\/p>\n

      The book value per common share indicates the euro value remaining for common shareholders after all assets are liquidated and all debtors are paid.<\/em><\/p>\n

        \n
      • Price to Book ratio<\/strong> \u2013 the ratio of the share price at the end of a financial period to the book value per share.<\/li>\n<\/ul>\n

        Price to Book ratio = The share price at the end of a financial period \/ The book value per share<\/em><\/p>\n

        Price-to-book ratio compares a firm’s market to book value by dividing price per share by book value per share. This shows how the valuation is covered by equity.<\/em><\/p>\n

          \n
        • Dividends\/Net profit<\/strong> \u2013 Ratio between the dividends allocated at the ongoing year for the year before and ongoing year net profit of the Company.<\/li>\n<\/ul>\n

          Dividends\/Net profit = Ratio between the dividends allocated at the ongoing year for the year before \/ Ongoing year net profit of the Company<\/em><\/p>\n

          The dividend payout ratio is the ratio of the total amount of dividends paid out to shareholders relative to the net income of the company. It is the percentage of earnings paid to shareholders in dividends.<\/em><\/p>\n

            \n
          • Return on Equity (ROE)<\/strong> \u2013 the ratio of net income to average equity for a financial period, measured in percentage terms.<\/li>\n<\/ul>\n

            Return on Equity (ROE) (measured in percentage terms) = Net income \/ Average equity for a financial period<\/em><\/p>\n

            Return on equity excludes debt in the denominator and compares net profit for the period with total average shareholders\u2019 equity. It measures the rate of return on shareholders\u2019 investment and is, therefore, useful in comparing the profitability of the Group with its competitors.<\/em><\/p>\n

              \n
            • Average equity<\/strong>\u00a0is an arithmetical average of the beginning equity and ending equity for the financial period.<\/li>\n<\/ul>\n

              Average equity = (The beginning equity\u00a0<\/em>for the financial period\u00a0<\/em>+ The ending equity for the financial period) \/ 2<\/em><\/p>\n

                \n
              • Return on Assets (ROA)<\/strong> \u2013 the ratio of net income to average total assets for a financial period, measured in percentage terms.<\/li>\n<\/ul>\n

                Return on Assets (ROA) (measured in percentage terms) = Net income \/ Average total assets for a financial period<\/em><\/p>\n

                Return on assets (ROA) is an indicator of how profitable a company is relative to its total assets. ROA gives a manager, investor, or analyst an idea as to how efficient a company’s management is at using its assets to generate earnings.<\/em><\/p>\n

                  \n
                • Average total assets<\/strong>\u00a0is an arithmetical average of the beginning total assets and ending total assets for the financial period.<\/li>\n<\/ul>\n

                  Average total assets = (The beginning total assets <\/em>for the financial period\u00a0<\/em>+ The ending total assets for the financial period) \/ 2<\/em><\/p>\n

                    \n
                  • Liquidity ratio<\/strong> \u2013\u00a0the ratio of current assets to current liabilities.<\/li>\n<\/ul>\n

                    Liquidity ratio = Current assets \/ Current liabilities<\/em><\/p>\n

                    Liquidity ratio is a financial metric used to determine a debtor’s ability to pay off current debt obligations without raising external capital.<\/em><\/p>\n

                      \n
                    • Operating profit margin<\/strong> \u2013 the ratio of operating profit to sales, measured in percentage terms.<\/li>\n<\/ul>\n

                      Operating profit margin (measured in percentage terms) = Operating profit \/ Sales<\/em><\/p>\n

                      Operating margin measures how much profit a company makes on a euro of sales, after paying for variable costs of production such as wages and raw materials, but before paying interest or tax. It is calculated by dividing a company\u2019s operating profit by its net sales.<\/em><\/p>\n

                        \n
                      • Pretax profit margin<\/strong> \u2013 the ratio of pretax profit to sales, measured in percentage terms.<\/li>\n<\/ul>\n

                        Pretax profit margin (measured in percentage terms) = Pretax profit \/ Sales<\/em><\/p>\n

                        The pretax profit margin is the ratio of a company’s pre-tax earnings to its total sales. The higher the pretax profit margin, the more profitable the company.<\/em><\/p>\n

                          \n
                        • Operating profit excluding revaluation of investment property\u00a0margin\u00a0\u2013<\/strong>\u00a0the ratio of operating profit excluding net gain from fair value adjustments on investment property to sales, measured in percentage terms.<\/li>\n<\/ul>\n

                          Operating profit excluding revaluation of investment property margin (measured in percentage terms) = (Operating profit – The net gain from fair value adjustments on investment property) \/ Sales<\/em><\/p>\n

                          Operating profit excluding revaluation of investment property margin measures how much profit a company makes on a euro of sales, after paying for variable costs of production such as wages and raw materials, but before paying interest or tax and excluding effects of investment property revaluation. It is calculated by dividing a company\u2019s operating profit by its net sales.<\/em><\/p>\n

                            \n
                          • Price earnings ratio (P\/E)<\/strong> \u2013 the share price at the end of a financial period divided by earnings per share (EPS).<\/li>\n<\/ul>\n

                            Price earnings ratio (P\/E) = The share price at the end of a financial period \/ Earnings per share (EPS)<\/em><\/p>\n

                            To determine the P\/E value, one simply must divide the current stock price by the earnings per share (EPS). It is used to compare a company against its own historical record or to compare aggregate markets against one another or over time.<\/em><\/p>\n

                              \n
                            • Net profitability<\/strong> \u2013 net profit divided by sales, expressed in percentage terms.<\/li>\n<\/ul>\n

                              Net profitability (expressed in percentage terms) = Net profit \/ Sales<\/em><\/p>\n

                              The net profitability is equal to how much net income or profit is generated as a percentage of revenue. It illustrates how much of each euro in revenue collected by a company translates into profit.<\/em><\/p>\n

                                \n
                              • EBITDA (earnings before interest tax depreciation and amortization) profitability<\/strong>\u00a0\u2013 operating profit excluding net profit from a revaluation of investment assets with depreciation and amortization added back divided by sales, expressed in percentage terms.<\/li>\n<\/ul>\n

                                EBITDA (earnings before interest tax depreciation and amortization) profitability (expressed in percentage terms)\u00a0= (Operating profit – Net profit from a revaluation of investment assets + Depreciation and amortization) \/ Sales<\/em><\/p>\n

                                Earnings before interest tax depreciation and amortization as a percentage of revenue.EBITDA margin can provide an investor, business owner or financial professional with a clear view of a company’s operating profitability and cash flow.<\/p>\n

                                  \n
                                • Capitalization<\/strong> \u2013 the market value of a company\u2019s equity.<\/li>\n<\/ul>\n

                                  Capitalization (EUR) = (Amount of shares (units) \u2013 Amount of company\u2019s owned shares (units)) * Share Price (EUR)<\/p>\n

                                  Capitalization defines the market value of a company which depends on the price and volume of the company\u2019s stock at a given time. Capitalization shows the net worth of a company at a given time by market participants.<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\t<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":928,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-938","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nFinancial information and reports - INVL Baltic Farmland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/invlbalticfarmland.com\/en\/investor-relations\/financial-information-and-reports\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial information and reports - INVL Baltic Farmland\" \/>\n<meta property=\"og:url\" content=\"https:\/\/invlbalticfarmland.com\/en\/investor-relations\/financial-information-and-reports\/\" \/>\n<meta property=\"og:site_name\" content=\"INVL Baltic Farmland\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-27T15:36:44+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/invlbalticfarmland.com\/en\/investor-relations\/financial-information-and-reports\/\",\"url\":\"https:\/\/invlbalticfarmland.com\/en\/investor-relations\/financial-information-and-reports\/\",\"name\":\"Financial information and reports - 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