Metsä Board Annual Review 2024

METSÄ BOARD Annual review 2024

Parent company’s financial statements Income statement

Parent company Balance sheet

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

EUR

Note

31.12.2024

31.12.2023

EUR

Note

31.12.2024

31.12.2023

EUR

NOTE

1.1.–31.12.2024 1,255,155,685.28

1.1.–31.12.2023 1,239,168,327.91 -59,575,562.56 81,035,662.81

EQUITY AND LIABILITIES SHAREHOLDERS’ EQUITY

ASSETS NON-CURRENT ASSETS Intangible assets

Sales

2

12

Strategy and financial targets

Change in stocks of finished and unfinished products

3, 4

12,115,612.05 86,974,184.38

Share capital

557,881,540.40 557,881,540.40

9

8

Value creation

Other operating income

Other reserves Reserve for invested unrestricted equity

Intangible assets

7,678,883.67 11,089,921.66

Materials and services Materials, consumables and goods

210,639,481.81 210,639,481.81 137,422,660.27 195,273,187.14 218,714,526.78 192,906,977.09 115,336,218.41 1,174,337,017.67 1,272,037,404.85 49,678,808.41

Other intangible assets

403,255.41

512,038.25

Value adjustment reserve

Advance payment and construction in progress

Financial development 10 Key figures 12

28,277,699.91

8,256,659.20

Purchases during the financial period

-813,994,757.43

-735,583,407.40

Profit/loss for previous financial periods Profit/loss for the financial period

36,359,838.99 19,858,619.11

Changes in stocks

4,205,311.64

11,327,074.69

External services

5 5

-232,173,374.01 -103,581,145.93 -61,629,733.62 -125,140,890.36 -1,332,314,589.71

-204,945,195.88 -101,494,562.44 -50,438,167.30 -117,576,834.01 -1,198,711,092.34

Report of the Board of Directors

Property, plant and equipment

9

Employee costs

20 20 37 70 89 96

• Sustainability statement

Land and water areas

29,920,088.35 30,046,780.31 146,237,007.92 142,309,889.82 307,029,230.84 259,941,625.99

Depreciations and impairment charges

3, 6 3, 5

APPROPRIATIONS Accumulated depreciation difference

General information

Buildings and constructions Machinery and equipment

Other operating expenses

6 229,362,824.54 200,356,593.10

E – Environment

Other tangible assets

6,446,100.52

6,835,013.27

PROVISIONS

13 2,438,948.00 2,758,948.00

S – Social responsibility

Operating profit/loss

21,930,892.00

61,917,335.82

Advance payment and construction in progress

26,669,977.81

43,361,374.25

G – Governance

LIABILITIES Non-current liabilities

516,302,405.44 482,494,683.64

Financial income and expenses Income from group companies

7

15

Annexes to the Sustainability statement

73,509,700.49

103,927,858.98

Bonds

249,769,529.03 249,685,345.02 152,941,176.48 164,705,882.36

Investments

10

Income from investments in other non-current assets

94,652.26 281,843.31

945.00

Loans from financial institutions

98 Consolidated financial statements 102 Notes to the consolidated financial statements 150 Parent company financial statements 153 Notes to the parent company financial statements 166 The Board’s proposal to the Annual General Meeting for the distribution of funds 167 Auditor’s Report 171 Sustainability statement assurance report 173 Shares and shareholders 177 Ten years in figures 178 Taxes 179 Production capacities 181 Calculation of key ratios and comparable performance measures Corporate governance 183 Corporate governance statement 190 • Board of Directors of Metsä Board 194 • Corporate Management Team of Metsä Board

Shares in group companies

786,632,313.27 529,953,996.10 128,466,313.09 288,654,833.04 86,429,409.33 86,429,409.33 218,984,414.93 253,698,707.84 1,220,512,450.62 1,158,736,946.31

Other interest and financial income

301,640.04

Advance payments Deferred tax liability

4,904,056.51

7,354,456.51

Receivables from group companies Shares in associated companies

Exchange rate differences

-4,914,376.10 -15,882,154.35 53,089,665.61

-5,398,633.64 -13,215,197.30 85,616,613.08

8, 14 31,378,380.05 48,266,450.66

Interest expenses and other financial expenses

Other liabilities

649,459.11 865,945.59 439,642,601.18 470,878,080.14

Other shares and holdings

Profit/loss before appropriations and taxes

75,020,557.61

147,533,948.90

Current liabilities

16

Total non-current assets

1,773,174,695.05 1,661,090,249.06

Appropriations Change in depreciation differences

Commercial papers

29,736,827.38

6

-29,006,231.44 1,000,000.00 2,664,482.24

-24,354,472.54

Loans from financial institutions

11,764,706.19 11,764,705.88

CURRENT ASSETS Inventories Materials and consumables

Group contribution

Advance payments

4,242,438.42

4,687,512.48

Income taxes

8

-7,843,257.95

Trade payables

115,303,163.36 122,711,978.74 184,565,946.37 94,701,965.84 5,604,941.60 6,832,689.40 49,394,801.90 58,777,075.75 400,612,825.22 299,475,928.09

71,682,844.37 64,903,754.79 150,202,175.07 138,086,563.02 221,885,019.44 202,990,317.81

Profit/loss for the financial period

49,678,808.41

115,336,218.41

Liabilities to group companies

Finished products

Other liabilities

Accruals and deferred income

Receivables from group companies Receivables from group companies

34,907,059.95 37,596,485.20 34,907,059.95 37,596,485.20

Total liabilities

840,255,426.40 770,354,008.23

TOTAL SHAREHOLDES' EQUITY AND LIABILITIES

Current receivables

11

2,246,394,216.61 2,245,506,954.18

Trade receivables

105,360,385.66 115,699,537.58 74,887,353.03 196,956,199.22

Receivables from group companies Receivables from associated companies

109,751.16

195,710.12

Other receivable

27,109,557.13 15,553,670.54 5,097,591.69 216,400,145.59 333,502,709.15 8,933,098.61

Prepayments and accrued income

Total receivables

251,307,205.54 371,099,194.35

Cash and cash equivalents

27,296.58 10,327,192.96

Total current assets

473,219,521.56 584,416,705.12

TOTAL ASSETS

2,246,394,216.61 2,245,506,954.18

196 Remuneration report 201 Investor relations and investor information

150

151

Parent company financial statements | METSÄ BOARD ANNUAL REVIEW 2024

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