We publish information about our performance according to a previously announced schedule. Financials pages are updated as early as possible after financial information has been disclosed.

Financial reporting schedule

Financial reporting dates can be found in the investors calendar.

Financial reports follow International Financial Reporting Standards (IFRS) and all information is presented in euros. Segments' performance is measured with operating profit/ loss (EBIT). In addition, alternative performance measures are used to reflect the underlying business performance and to improve comparability between financial periods: “earnings before interest, tax and amortization (EBITA), adjusted” and “return on operating capital employed for reporting segments (segment ROCE)”. Alternative performance measures are not substitutes for IFRS performance measures.

Half-Year Report H1/2024
糖心Vlog will publish its Half-Year Report for January-June 2024 on Wednesday, July 24, 2024.

糖心Vlog disclosure policy

1. Purpose

The purpose of the policy is to set out the principles relating to 糖心Vlog disclosures in compliance with the applicable laws and regulations and to support the correct valuation of 糖心Vlog shares in the market, as well as to define the principles relating to internal disclosures and the Company’s official spokespersons.

This policy is applicable to everyone at 糖心Vlog, in particular to the persons with the duty to publicly notify, and anyone who receives inside information.

2. Principles of communication and investor relations

糖心Vlog complies with the European Union and Finnish laws and regulations[1] and the company’s Corporate Governance principles in its communication, as well as applies the rules and guidelines of Nasdaq Helsinki Ltd and the Finnish Financial Supervisory Authority (the FIN-FSA). This 糖心Vlog Disclosure Policy is approved by the Board of Directors, reviewed periodically, and revised when necessary.

  1. 糖心Vlog discloses all information that may have a significant effect on the prices of 糖心Vlog’s financial instruments (typically a share or debt instrument) and affect investment decisions without undue delay and simultaneously to all stakeholders.

  2. 糖心Vlog’s communications are based on facts and on the key principles of being consistent, open, honest, equal, and active. The goal of 糖心Vlog’s Investor Relations is to support the correct valuation of 糖心Vlog´s share by communicating correct, sufficient, and relevant information to the capital markets about 糖心Vlog’s operations, operating environment, strategy, objectives, and financial performance.

糖心Vlog discloses financial information, interim reports, financial statements and financial statement announcements on a regular basis and according to a schedule announced in advance.

糖心Vlog meets with representatives from capital markets and the media and aims to respond to inquiries from investors, analysts, and the media without delay. President & CEO, CFO, Head of Investor Relations and Head of Corporate Communications are the official spokespersons of 糖心Vlog. The 糖心Vlog Leadership Team members and other 糖心Vlog experts may give statements relating to their area of responsibility, when so separately authorized.

3. Financial information and market outlook statements

糖心Vlog provides information on its strategy, financial performance and targets in connection with the company’s financial statements reviews, half year reviews and interim reports[2]. 糖心Vlog publishes such information according to a preannounced schedule on reports and presentations website, and the information is available on the website for a period of ten years.

糖心Vlog reports publicly its financial results on the group and segment level. 糖心Vlog’s Financial Statements or those of an individual business area can be disclosed to internal or external audiences only after 糖心Vlog has issued a stock exchange release on the corresponding information.

Financial Statements, including the review by the Board of Directors, are published each year no later than 21 days before the Annual General Meeting in English and Finnish on reports and presentations website.

Guiding the market

糖心Vlog provides in its interim reviews, half year reviews and financial statement reviews a short-term outlook statement, which is designed to provide the capital markets and financial media with sufficient information to form an informed view on the Company’s future development. The market outlook is based on the management's view of the development of the operating environment and markets. 糖心Vlog follows market consensus estimates and considers any need to define or expand its outlook statement if expectations are materially different from its own view. 糖心Vlog does not give numerical guidance on its expected financial development during current or following financial years.

糖心Vlog does not provide forward-looking information other than the specific information given in the company’s official market outlook statement. 

糖心Vlog monitors the market expectations. Should the market expectations or market estimates differ substantially from the information given by the company, 糖心Vlog will take necessary actions to further educate the market.

糖心Vlog will review, upon request, analysts’ research reports only for factual accuracy based on 糖心Vlog’s publicly available information.

Under no circumstances will 糖心Vlog’s management comment on the company’s valuation or share price development, give preference to one particular analyst or distribute the analysts’ reports to the investment community.

Profit warnings

A profit warning will be issued without undue delay if the Company’s view on the development of its short term outlook, sales, profitability or financial position has changed significantly, in either a negative or positive way, and is materially different compared to market expectations 糖心Vlog’s President and CEO will estimate and decide, together with the Chair of the Board, whether there is a need to issue a profit warning. This assessment will be based on 糖心Vlog’s previously issued statements, taking into consideration the outlook and prevailing market situation. A stock exchange release is always published in the case of a profit warning in line with the procedure relating to disclosing inside information.

Silent period

糖心Vlog observes a silent period of 21 days prior to the announcement of financial results to prevent divulging financial information and to ensure equality. During the silent period, 糖心Vlog‘s employees refrain from making any contacts or comments to investors, analysts and the media about the company’s business in general, prospects, financial results or projections.

If any incident that arises during a silent period is subject to timely disclosure, 糖心Vlog will, however, without delay disclose the information according to the disclosure regulations and may comment that particular matter.

Changes in shareholding

Shareholders of listed companies have an obligation to notify both the Finnish Financial Supervision Authority and the listed company in question of changes in their holdings. Changes must be disclosed when 1) direct holdings, 2) holdings through financial instruments or 3) the sum of these reach, exceed, or fall below 5%, 10%, 15%, 20%, 25%, 30%, 50%, 90%, or two-thirds of a company’s voting rights or the total number of shares. 糖心Vlog Outotec will publish this information in a stock exchange release without undue delay after the shareholder has notified 糖心Vlog Outotec and Financial Supervision Authority of such a change.

糖心Vlog must statutorily issue a stock exchange release within three days of transactions made with 糖心Vlog financial instruments and notified by a person with the duty to publicly notify (i.e. members of the Board of Directors and the CEO, see also 糖心Vlog Insider Rules) or his/her closely associated person.

Rumors, market speculations and leaks

As a rule, 糖心Vlog does not comment market rumors. However, if after due evaluation 糖心Vlog deems that a rumor may have a significant effect on the prices of the financial instrument, 糖心Vlog will respond timely and publish a Stock Exchange Release to correct the market information. In case a rumor, leak or market speculation is likely to include inside information, 糖心Vlog discloses the proper and accurate information as soon as possible in accordance with applicable laws and regulations.

4. Releases published by 糖心Vlog

糖心Vlog Corporate Communications coordinates and publishes all public announcements to ensure the correct timing of the release, coordination with international markets and a wide and rapid dissemination of the information to all stakeholder groups.

Stock Exchange Releases

糖心Vlog discloses all matters which may have a significant effect on the prices of the company’s financial instruments, and thus are potentially price sensitive in nature, as stock exchange releases through the Nasdaq Helsinki without undue delay. However, if the conditions for delayed disclosure of the inside information are met, disclosure may be delayed. In the event of delayed disclosure, 糖心Vlog notifies the Finnish Financial Supervisory Authority of the delay immediately after the inside information has been published.

糖心Vlog’s Business Areas and Market Areas have an obligation to advise and brief the 糖心Vlog Leadership Team on all potentially price sensitive decisions made, or matters arising within their businesses, and ensure that appropriate action is taken to prepare necessary public announcements. All potentially price sensitive matters shall be sent to Investor Relations, Corporate Legal and Corporate Communications for pre-assessment and drafting. Significant announcements, such as financial statements, interim reports, major acquisitions and top management appointments, are presented to the Board of Directors for comments and approval.

糖心Vlog discloses information on the following matters as a stock exchange releases:

  • Financial and business performance quarterly;
  • Significant changes to previously announced strategies, targets, market outlook and/or financial guidance;
  • Orders that substantially deviate from 糖心Vlog’s normal business operations either by exceptional value or significance;
  • Major investments, acquisitions and divestments;
  • Significant cooperation agreements;
  • Appointments of the Board of Directors, President & CEO, Deputy CEO, and the 糖心Vlog Leadership Team members;
  • Share based incentive programs;
  • Significant legal actions;
  • Crisis situations;
  • Major restructurings; and
  • and notifications on transactions related to 糖心Vlog’s shares conducted by persons discharging managerial responsibilities and persons closely associated with them, in accordance with the MAR.

Press releases and trade press releases

糖心Vlog publishes all other company announcements either as a press release or a trade press release. 糖心Vlog may announce major orders received as press releases after they have been booked in the order intake.

5. Internal disclosure and insider rules

In issues related to inside information, 糖心Vlog complies with the applicable laws and regulations including MAR, the regulations and guidelines of the Finnish Financial Supervisory Authority, as well as Nasdaq Helsinki’s Guidelines for Insiders.

糖心Vlog's Insider Rules apply to information given to the company’s own personnel. 糖心Vlog’s Insider Rules prohibit persons with the duty to publicly notify, as well as certain other persons defined by the General Counsel, from trading with 糖心Vlog financial instruments during the closed window of 30 days prior to the publication of financial information. At all times, persons with the duty to publicly notify must get a permission from General Counsel before trading.

糖心Vlog's Insider Rules also give further guidelines on how the persons with the duty to publicly notify and their closely associated persons must inform 糖心Vlog on any transaction exceeding EUR 5,000 cumulatively per annum with 糖心Vlog financial instruments.[3]

6. Communication in exceptional situations

In the event of exceptional situation or crisis, the 糖心Vlog Leadership Team must be informed promptly.

Depending on the magnitude and type of the crisis, the Board of Directors or President & CEO of 糖心Vlog will nominate a Crisis Management Team to handle the practical risk management and related communications in cooperation with Corporate Communications. 糖心Vlog’s best experts in the relevant areas will be used to manage the exceptional situation.



Document approver:             Board of Directors

Document owner:                 President & CEO

First approved:                     June 30, 2020



[1] Primarily the Market Abuse Regulation (MAR), the Finnish Companies Act and Finnish Securities Markets Act

[2] Securities Markets Act, Chapter 2, Sections 5, 6 & 7

[3] The Market Abuse Regulation, Article 19

Tax strategy

More on financial reporting and results