NOTES

1. Basis of preparation and accounting policies

Basis of preparation

Medicover AB (publ) (“the Company”) together with its subsidiaries are referred to as “the Group”. Medicover AB (publ) is a company domiciled in Sweden, with its head office in Stockholm. The reporting and functional currency of the Company is the euro.

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and should be read together with the Group’s consolidated financial statements 2025.

The report does not include all disclosures that would otherwise be required in a complete set of financial statements. Information on pages 1-11 is an integral part of this report.

Accounting policies, use of estimates and judgements

The Group applies the IFRS Accounting Standards (“IFRS”) as adopted by the European Union.

Some amendments to existing standards became applicable as from 1 January 2026, however none of these have a material impact on the consolidated financial statements or accounting policies when applied for the first time. The accounting policies and methods of computation applied in this report are the same as those applied by the Group in its consolidated financial statements 2025.

The preparation of interim reports requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Group’s accounting policies. Refer to the Group’s consolidated financial statements 2025 for further information on the use of estimates and judgements.

The parent company applies the Swedish Annual Accounts Act and the Swedish Corporate Reporting Board’s Recommendation RFR 2 Accounting for Legal Entities.

Alternative performance measures (APMs) are presented in this interim report since these are considered as important supplemental measures of the Company’s performance. For definition and reconciliation of APMs, refer to www.medicover.com.