Slide 1: Segment reporting and percentage of completion
Segment reporting and percentage of completion March 6, 2026 Analyst call
Slide 2: New operating model in Finnish residential business
New operating model in Finnish residential business Our internal product A single Ongoingcentralized production actions to Sales Cash andflow customer insights to improvements development efforts will be entity will oversee both quality be leveraged comprehensively directed by clearly defined improv
Slide 3: YIT adopts percentage of completion revenue recognition method in segment reporting
YIT adopts percentage of completion revenue recognition method in segment reporting • YIT has completed the plans related to the previously announced change in the operating model and, as part of the new operating model, will adopt percentage of completion (POC) revenue recognition method for self-d
Slide 4: POC recognizes revenue during the construction period
POC recognizes revenue during the construction period • POC method recognizes revenue of self-developed projects Illustrative cumulative revenue recognized across the construction period. in self-developed projects • In IFRS, revenue from sales of self-developed projects is POC recognized upon proje
Slide 5: POC reduces quarterly variance caused by completion schedules of self-developed projects
POC reduces quarterly variance caused by completion schedules of self-developed projects Example: Project fully sold during construction period Example: Sales continue after construction period POC, revenue 100% 100% 100% IFRS, revenue 100 Sales rate, % Completion rate, % 75 29 32 26 19 16 18 15 15
Slide 6: Completion rate progression follows on-site cost cumulation
Completion rate progression follows on- site cost cumulation Illustrative completion rate progression in a typical residential project • Completion rate calculation is based on cumulated on-site costs • In an average residential project, cost cumulation Completion rate follows an S-type curve where
Slide 7: Residential Finland financials for 2025
Residential Finland financials for 2025 Revenue, Adjusted operating profit, EUR million EUR million 84 88 78 81 81 314 317 77 71 72 2 0 1 0 -1 -2 -7 -9 -9 -11 Q1/25 Q2/25 Q3/25 Q4/25 2025 Q1/25 Q2/25 Q3/25 Q4/25 2025 Segment reporting IFRS Segment reporting IFRS* 7 * Adjusted to reflect the change i
Slide 8: Residential CEE financials for 2025
Residential CEE financials for 2025 Revenue, Adjusted operating profit, EUR million EUR million 151 26 39 355 105 100 306 30 84 14 76 11 66 10 50 5 3 30 1 -2 Q1/25 Q2/25 Q3/25 Q4/25 2025 Q1/25 Q2/25 Q3/25 Q4/25 2025 Segment reporting IFRS Segment reporting IFRS 8
Slide 9: Group financials for 2025
Group financials for 2025 Revenue, Adjusted operating profit, EUR million EUR million 557 1,803 1,757 58 490 456 466 26 50 412 24 391 386 402 14 14 8 9 7 7 Q1/25 Q2/25 Q3/25 Q4/25 2025 Q1/25 Q2/25 Q3/25 Q4/25 2025 Segment reporting IFRS Segment reporting IFRS* 9 * Adjusted to reflect the change in a
Slide 10: Key takeaways
Key takeaways Adapting new reporting method POC reduces actions Ongoing the dependence to New segment Cash flow reporting will be improvements (POC) in segment reporting – on timing of completions and applied from Q1’26 onwards, no impact on Group full year improve capital on a good track, provides
Slide 11: Together we can do it.
Together we can do it.