Neomarkka acquired OAO Expokabel in August 2008 and its share in January 2009. The original purchase price allocation had been partially faulty. The relative minority share had not been considered in the net assets according to IFRS 3.

Both the Stock Exchange Review regarding closing of the books and the Financial Statement 2009 show the faulty and restated preliminary purchase price allocation presented in Financial Statement 2008. The Closing of the books Stock Exchange Review will be published Februay 18, 2010.

The restatements to the interim reports in 2009 are presented below. The Consolidated Balance Sheet of each interim report is presented with both published and restated figures and the effects of restatement is shown.

In Q3 2009 interim report´s balance sheet there was also a false transfer within non-current assets. However, Neomarkka´s shares in associates has been zero since the Q1 2009. The incorrect booking has been corrected to the Consolidated Balance Sheet Q3 below.

CONSOLIDATED BALANCE SHEET (IFRS)	Published	Restated	Restatement
EUR 1,000	31.3.2009	31.3.2009	effects
ASSETS
NON-CURRENT ASSETS
Goodwill	4,530	4,530	0
Other intangible assets	6,582	7,269	686
Tangible assets	33,544	34,351	807
Receivables	414	414	0
Deferred tax assets	1,175	1,175	0
Total non-current assets	46,246	47,739	1,493
Current assets
Inventories	17,981	17,981	0
Available-for-sale financial assets	3,733	3,733	0
Sales receivables and other receivables	11,588	11,588	0
Tax receivables from the profit	351	351	0
Cash and cash equivalents	19,041	19,041	0
Total current assets	52,694	52,694	0
Total assets	98,940	100,433	1,493
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Share capital	24,082	24,082	0
Premium fund	66	66	0
Reserve fund	1,221	1,221	0
Retained profit	3,319	3,300	-19
Other unrestricted equity	21,327	21,327	0
Equity attributable to shareholders of the parent company	50,015	49,996	-19
Minority interest	105	1,205	1,101
Total shareholders' equity	50,120	51,201	1,081
Non-current liabilities
Deferred tax liabilities	3,729	4,141	413
Provisions	810	810	0
Interest-bearing liabilities	21,083	21,083	0
Current liabilities
Tax liabilities from the profit	140	140	0
Reserves	163	163	0
Short-term interest-bearing liabilities	10,341	10,341	0
Accounts payable and other liabilities	12,554	12,554	0
Total liablities	48,820	49,232	412
Shareholders' equity and liabilities	98,940	100,433	1,493

CONSOLIDATED BALANCE SHEET (IFRS)	Published	Restated	Restatement
EUR 1,000	30.6.2009	30.6.2009	effects
ASSETS
NON-CURRENT ASSETS
Goodwill	3,354	3,354	0
Other intangible assets	6,752	7,456	704
Tangible assets	31,702	32,490	789
Receivables	403	403	0
Deferred tax assets	1,315	1,315	0
Total non-current assets	43,526	45,019	1,493
Current assets
Inventories	18,157	18,157	0
Available-for-sale financial assets	3,733	3,733	0
Sales receivables and other receivables	12,910	12,910	0
Tax receivables from the profit	130	130	0
Cash and cash equivalents	18,214	18,214	0
Total current assets	53,143	53,143	0
Total assets	96,669	98,162	1,493
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Share capital	24,082	24,082	0
Premium fund	66	66	0
Reserve fund	1,221	1,221	0
Translation differences	-2,486	-2,486	0
Retained profit	2,317	2,242	-75
Other unrestricted equity	21,327	21,327	0
Equity attributable to shareholders of the parent company	46,527	46,453	-74
Minority interest	94	1,286	1,192
Total shareholders' equity	46,621	47,739	1,118
Non-current liabilities
Deferred tax liabilities	3,879	4,254	375
Provisions	820	820	0
Interest-bearing liabilities	19,727	19,727	0
Current liabilities
Tax liabilities from the profit	448	448	0
Reserves	163	163	0
Short-term interest-bearing liabilities	11,215	11,215	0
Accounts payable and other liabilities	13,796	13,796	0
Total liablities	50,048	50,423	375
Shareholders' equity and liabilities	96,669	98,162	1,493

CONSOLIDATED BALANCE SHEET (IFRS)	Published	Restated	Restatement
EUR 1,000	30.9.2009	30.9.2009	effect
ASSETS
NON-CURRENT ASSETS
Goodwill	3,517	3,588	71
Other intangible assets	6,565	7,429	864
Tangible assets	31,359	32,075	716
Shares in associates	202	0	-202
Receivables	338	338	0
Deferred tax assets	1,616	1,616	0
Total non-current assets	43,596	45,046	1,449
Current assets
Inventories	16,897	16,897	0
Available-for-sale financial assets	3,733	3,733	0
Sales receivables and other receivables	16,278	16,278	0
			0
Tax receivables from the profit	98	98	0
Other financial assets	4,970	4,970	0
Cash and cash equivalents	7,092	7,092	0
Total current assets	49,068	49,068	0
			0
Total assets	92,664	94,113	1,449
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Share capital	24,082	24,082	0
Premium fund	66	66	0
Reserve fund	1,221	1,221	0
Translation differences	-2,413	-2,413	0
Retained profit	1,111	1,057	-54
Other unrestricted equity	21,327	21,327	0
Equity attributable to shareholders of the parent company	45,394	45,340	-54
Minority interest	57	1,239	1,181
Total shareholders' equity	45,452	46,579	1,127
Non-current liabilities
Deferred tax liabilities	2,936	3,257	322
Provisions	629	629	0
Interest-bearing liabilities	19,533	19,533	0
Muut velat	0		0
Current liabilities
Tax liabilities from the profit	817	817	0
Reserves	163	163	0
Short-term interest-bearing liabilities	8,682	8,682	0
Derivative contracts
Accounts payable and other liabilities	14,452	14,452	0
Total liablities	47,212	47,534	322
Shareholders' equity and liabilities	92,664	94,113	1,449

Neomarkka Oyj

Sari Tulander
CFO

Further information:
Sari Tulander, CFO, Tel. +358 20 720 9192

www.neomarkka.fi

Neomarkka Plc is an investment company that invests mainly in industrial companies with similar synergic benefits. The aim of investments is with active ownership to develop the purchased companies and establish additional value. Returns are sought both through dividend flow and an increase in value. The company may also invest in listed and unlisted securities and in real estates. Neomarkka's B shares are listed on the NASDAQ OMX Helsinki Oy main market.