Metsä Board Annual review 2023

This is Metsä Board

Financial development in 2023 Our profitability was affected by weakened paperboard and pulp market. We completed our investments as planned and secured cash flow from operations through efficient management of working capital. Our balance sheet remained strong.

METSÄ BOARD Annual review 2023

Business operations and value creation 2 This is Metsä Board 4 CEO’s review 6

Focus on sustainable fresh fibre paperboards

Strong position in a growing market

SALES

COMPARABLE OPERATING RESULT EUR million % of sales

TOTAL INVESTMENTS

CASH FLOW FROM OPERATIONS

Strategy and financial targets

EUR million

EUR million

EUR million

We focus on premium and recyclable fresh fibre paperboards, that help our customers reduce their plastic use. Our paper- boards made from renewable wood fibre are mainly used in consumer packaging and retail packaging solutions.

We are a leading producer of folding boxboard and white kraftliners in Europe, and globally the biggest producer of coated white kraft- liners. In the USA, we are the largest supplier of folding boxboard. The global demand for paperboards is expected to grow faster than all packaging materials on average, at an annual rate of slightly over 4%. (Source: Smithers Information Ltd.).

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Value creation

2,500 2,000 1,500 1,000 500 0

600 500 400 300 200 100 0

30 25 20 15 10 5 0

350 300 250 200 150 100 50 0

350 300 250 200 150 100 50 0

Financial development 10 Key figures 12

Report of the Board of Directors

19 20 21 22 23

19 20 21 22 23

19 20 21 22 23

19 20 21 22 23

20 72

• Sustainability statement • Sustainability statement assurance report

A forerunner in sustainability

Investing in sustainable growth

74

Consolidated financial statements

SALES SPLIT BY PRODUCT % of sales

SALES SPLIT BY REGION % of sales

78 Notes to the consolidated financial statements 126 Parent company financial statements 129 Notes to the parent company financial statements 142 The Board’s proposal to the Annual General Meeting for the distribution of funds 143 Auditor’s Report 147 Shares and shareholders 151 Ten years in figures 152 Taxes 153 Production capacities 155 Calculation of key ratios and comparable performance measures Corporate governance 157 Corporate governance statement 165 • Board of Directors of Metsä Board 168 • Corporate Management Team of Metsä Board

Our products support the circular economy and they have a smaller carbon footprint compared to many other packaging materials. Our future growth is based on more efficient use of resources and raw materials. Our target is fossil free production and products by the end of 2030.

Population growth, urbanisation and the replacement of plastic will increase the demand for fibre-based packaging material in the long term. We respond to this demand with sustainable investments and innovative packaging solutions. We have ambitious, science-based sustainability targets and mill-specific investment plans to achieve the targets.

Interest-bearing net debt/ comparable EBITDA

Folding boxboard ���������������� 59 White kraftliners ����������������� 24 Market pulp �������������������������� 13 Other �������������������������������������� 4

EMEA ������������������������������������ 66 Americas ������������������������������ 27 APAC ���������������������������������������� 7

0.7 Target <2.5

We are 2,300 Metsä Board employees in 17 countries

We have 8 production units in Finland and Sweden. Our main market areas are Europe and North America

Our customers include international brand owners, packaging converters, manufacturers of corrugated products and merchants

We are part of Metsä Group All our wood supply is handled by Metsä Group. The wood we use is sourced from sustainably managed forests, mainly from Finland and Sweden where renewal of forests and the biodiversity of nature is secured. Our ownership (24.9%) in Metsä Fibre secures self-sufficiency in pulp and enables the growth of paperboard business.

METSÄ GROUP

The parent company Metsäliitto Cooperative is composed of over 90,000 Finnish forest owners.

Sales EUR 6.1 billion

Comparable operating result EUR 488 million

Personnel 9,500

We are committed to the ambitious and science-based 2030 sustainability targets that enable fossil free production and products and help our customers to con- tribute to their own goals. Read more about sustainable development and our goals .

Paperboard capacity 2.3 million tonnes/year

Pulp and BCTMP capacity 1.7 million tonnes/year

170 Remuneration report 174 Investor relations and investor information

Wood Products

Wood Supply and Forest Services

Pulp and sawn timber

Paperboard

Tissue and greaseproof papers

METSÄ WOOD

METSÄ FIBRE

METSÄ BOARD

METSÄ TISSUE

END USE OF FOLDING BOXBOARD

END USE OF WHITE KRAFTLINERS

OWNERSHIP Metsäliitto Cooperative 100%

Metsäliitto Cooperative 100%

Metsäliitto Cooperative 50.1% Metsä Board 24.9% Itochu Corporation 25.0%

Metsäliitto Cooperative 52% (69% of votes) The company is listed on Nasdaq Helsinki

Metsäliitto Cooperative 100%

Various retail packaging solutions Other consumer product packaging E-commerce

Food and food service packaging Other consumer product packaging Graphical end use

METSÄ SPRING Innovation company

Source: Metsä Board

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 | METSÄ BOARD ANNUAL REVIEW 2023

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