Notes for P&L

An operating segment is a part of the Group whose operating results are regularly reviewed by the Group's highest executive decision-maker for the purpose of making decisions about resource allocation and assessing the segment's performance.

Historically, Rugvista Group's operations have been divided into three segments: Private individuals (B2C), Business customers (B2B), and Marketplaces & Other (MPO). Only net sales, cost of goods sold, and marketing expenses were allocated to each segment. Other income and expenses were not allocated at the segment level.

As of January 1, 2025, Rugvista Group changed its segment reporting to reflect the Group's internal governance and reporting. The Group as a whole now constitutes one operating segment, and the Group's income statement constitutes the segment's result as a whole.

In accordance with IFRS 8, the Group does, however, provide information on the geographical distribution of revenue. The Group's net sales are divided into the regions DACH, Nordic and Other countries. Individual countries whose revenues exceed 10 per cent of the Group's total net sales are reported separately.

Comparative figures have, where applicable, been recalculated in accordance with IFRS 8.29 to be comparable with the current reporting structure.