{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"PET": "http://petrolia.eu/2025-12-31",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://petrolia.eu/2025-12-31/213800314VQ2TXFPB471-2025-12-31.xsd"
]
},
"facts": {
"f1__s2__3__5": {
"value": "60350000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromContractsWithCustomers",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__5": {
"value": "53468000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromContractsWithCustomers",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__6": {
"value": "16796000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__6": {
"value": "15257000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__7": {
"value": "31383000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__7": {
"value": "24388000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__8": {
"value": "12171000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:ProfitLossFromOperatingActivitiesBeforeInterestTaxesDepreciationAndAmortisationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__8": {
"value": "13823000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:ProfitLossFromOperatingActivitiesBeforeInterestTaxesDepreciationAndAmortisationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__9": {
"value": "7677000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__9": {
"value": "7192000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__10": {
"value": "-754000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__11": {
"value": "4494000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__11": {
"value": "5877000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__12": {
"value": "-912000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__12": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__13": {
"value": "1110000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__13": {
"value": "924000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__14": {
"value": "2450000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__14": {
"value": "80000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__15": {
"value": "939000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__15": {
"value": "799000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__16": {
"value": "9000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__16": {
"value": "2096000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__17": {
"value": "6194000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__17": {
"value": "3986000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__18": {
"value": "963000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__18": {
"value": "709000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__19": {
"value": "5231000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__19": {
"value": "3277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__20": {
"value": "5449000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__20": {
"value": "3975000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__21": {
"value": "-218000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__21": {
"value": "-698000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__22": {
"value": "5231000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__4__22": {
"value": "3277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s2__3__23": {
"value": "0.09",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"f1__s2__3__23_1": {
"value": "0.09",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"f1__s2__4__23": {
"value": "0.07",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"f1__s2__4__23_1": {
"value": "0.07",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"f1__s3__3__5": {
"value": "5231000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__5": {
"value": "3277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__6": {
"value": "2353000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__6": {
"value": "-729000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__7": {
"value": "-1004000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__8": {
"value": "7584000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__8": {
"value": "1544000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__9": {
"value": "7523000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__9": {
"value": "2390000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__10": {
"value": "61000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__10": {
"value": "-846000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__3__11": {
"value": "7584000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s3__4__11": {
"value": "1544000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__5": {
"value": "249000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__5": {
"value": "249000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__6": {
"value": "14977000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__6": {
"value": "12369000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__7": {
"value": "1619000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LandAndBuildings",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__7": {
"value": "1499000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LandAndBuildings",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__8": {
"value": "16248000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OilAndGasAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__8": {
"value": "12865000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OilAndGasAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__9": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:LandRigs",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__9": {
"value": "1071000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:LandRigs",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__10": {
"value": "8000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__11": {
"value": "463000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__11": {
"value": "8000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__12": {
"value": "34288000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__12": {
"value": "28061000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__15": {
"value": "2088000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__15": {
"value": "1834000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__16": {
"value": "16947000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__16": {
"value": "13035000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__17": {
"value": "2822000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__17": {
"value": "1488000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__18": {
"value": "4949000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__18": {
"value": "5212000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__19": {
"value": "57000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__19": {
"value": "33000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__20": {
"value": "16407000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__20": {
"value": "13184000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__21": {
"value": "244000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__21": {
"value": "205000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__22": {
"value": "43514000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__22": {
"value": "34991000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__25": {
"value": "77802000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__25": {
"value": "63052000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__28": {
"value": "5913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__28": {
"value": "5913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__29": {
"value": "39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__29": {
"value": "39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__30": {
"value": "12222000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__30": {
"value": "12222000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__31": {
"value": "30251000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:RetainedEarningsAndOtherReserves",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__31": {
"value": "22728000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:RetainedEarningsAndOtherReserves",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__32": {
"value": "48347000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__32": {
"value": "40824000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__33": {
"value": "1834000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__33": {
"value": "1773000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__34": {
"value": "50181000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__34": {
"value": "42597000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__37": {
"value": "8615000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__37": {
"value": "5372000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__38": {
"value": "1316000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__38": {
"value": "756000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__39": {
"value": "523000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__39": {
"value": "296000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__40": {
"value": "230000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__40": {
"value": "213000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__41": {
"value": "10684000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__41": {
"value": "6637000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__44": {
"value": "4297000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__44": {
"value": "4655000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__45": {
"value": "4208000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__45": {
"value": "3217000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__46": {
"value": "7992000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__46": {
"value": "5455000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__47": {
"value": "375000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__47": {
"value": "258000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__48": {
"value": "65000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__48": {
"value": "233000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__49": {
"value": "16937000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__49": {
"value": "13818000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__52": {
"value": "27621000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__52": {
"value": "20455000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__3__55": {
"value": "77802000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s4__4__55": {
"value": "63052000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__5": {
"value": "5913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__5": {
"value": "-39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__5": {
"value": "12222000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__5": {
"value": "-15075000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__5": {
"value": "33008000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__5": {
"value": "482000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__5": {
"value": "1923000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__5": {
"value": "38434000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__5": {
"value": "2619000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__5": {
"value": "41053000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__6": {
"value": "3975000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__6": {
"value": "3975000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__6": {
"value": "-698000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__6": {
"value": "3277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__7": {
"value": "-1004000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__7": {
"value": "-1004000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__7": {
"value": "-1004000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__8": {
"value": "-581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__8": {
"value": "-581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__8": {
"value": "-148000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__8": {
"value": "-729000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__9": {
"value": "3975000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__9": {
"value": "-1004000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__9": {
"value": "-581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__9": {
"value": "2390000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__9": {
"value": "-846000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__9": {
"value": "1544000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__10": {
"value": "5913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__10": {
"value": "-39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__10": {
"value": "12222000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__10": {
"value": "-15075000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__10": {
"value": "36983000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__10": {
"value": "-522000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__10": {
"value": "1342000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__10": {
"value": "40824000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__10": {
"value": "1773000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__10": {
"value": "42597000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__16": {
"value": "5449000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__16": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__16": {
"value": "5449000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__16": {
"value": "-218000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__16": {
"value": "5231000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__17": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__17": {
"value": "2074000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__17": {
"value": "2074000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__17": {
"value": "279000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__17": {
"value": "2353000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__18": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__18": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__18": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__18": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__18": {
"value": "5449000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__18": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__18": {
"value": "2074000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__18": {
"value": "7523000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__18": {
"value": "61000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__18": {
"value": "7584000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s5__3__19": {
"value": "5913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"f1__s5__4__19": {
"value": "-39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"f1__s5__5__19": {
"value": "12222000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"f1__s5__6__19": {
"value": "-15075000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "PET:ReorganisationReserveMember",
"unit": "iso4217:USD"
}
},
"f1__s5__7__19": {
"value": "42432000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__8__19": {
"value": "-522000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember",
"unit": "iso4217:USD"
}
},
"f1__s5__9__19": {
"value": "3416000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"f1__s5__10__19": {
"value": "48347000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"f1__s5__11__19": {
"value": "1834000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"f1__s5__12__19": {
"value": "50181000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__5": {
"value": "6194000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__5": {
"value": "3986000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__6": {
"value": "-226000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIfrs9",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__6": {
"value": "412000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIfrs9",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__7": {
"value": "1365000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__7": {
"value": "223000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__8": {
"value": "7677000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__8": {
"value": "7192000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__9": {
"value": "754000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__10": {
"value": "1110000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__10": {
"value": "924000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__11": {
"value": "-24000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__11": {
"value": "2000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__12": {
"value": "879000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForInterestExpenseOnLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__12": {
"value": "746000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForInterestExpenseOnLeaseLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__13": {
"value": "60000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForInterestExpenseOther",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__13": {
"value": "53000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForInterestExpenseOther",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__14": {
"value": "-254000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__14": {
"value": "-151000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__15": {
"value": "-3912000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__15": {
"value": "1899000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__16": {
"value": "-1440000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__16": {
"value": "-201000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__17": {
"value": "991000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__17": {
"value": "-800000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__18": {
"value": "2537000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__18": {
"value": "-369000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__19": {
"value": "17000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForIncreaseDecreaseInOtherNonCurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__19": {
"value": "-21000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:AdjustmentsForIncreaseDecreaseInOtherNonCurrentLiabilities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__20": {
"value": "-912000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__21": {
"value": "770000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__21": {
"value": "1158000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__22": {
"value": "-390000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsToReconcileProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__22": {
"value": "1108000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsToReconcileProfitLoss",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__23": {
"value": "10228000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__23": {
"value": "11481000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__26": {
"value": "4085000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__26": {
"value": "4640000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__27": {
"value": "3197000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__27": {
"value": "769000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__28": {
"value": "5000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__28": {
"value": "4000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__29": {
"value": "920000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfInterestsInAssociates",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__29": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfInterestsInAssociates",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__30": {
"value": "1110000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__30": {
"value": "924000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__31": {
"value": "-693000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__31": {
"value": "-2943000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__34": {
"value": "-494000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__34": {
"value": "-1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__35": {
"value": "5421000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__35": {
"value": "5558000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__36": {
"value": "60000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:InterestPaidOtherThanLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__36": {
"value": "53000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:InterestPaidOtherThanLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__37": {
"value": "879000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__37": {
"value": "746000.0",
"decimals": -3,
"dimensions": {
"concept": "PET:InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__38": {
"value": "834000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__38": {
"value": "633000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__39": {
"value": "292000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__39": {
"value": "224000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__40": {
"value": "-6312000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__40": {
"value": "-5949000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__43": {
"value": "3223000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__43": {
"value": "2589000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__44": {
"value": "13184000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__44": {
"value": "10595000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__3__45": {
"value": "16407000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s6__4__45": {
"value": "13184000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"f1__s8__6__16": {
"value": "2.1 BASIS OF PREPARATIONThe consolidated financial statements of Petrolia SE have been prepared in compli-ance with IFRS Accounting Standards as endorsed by the EU and the requirements of the Cyprus Companies Law, Cap.113.The consolidated financial statements have been prepared under the historical cost convention with the following modification: Financial assets recognised at fair value through profit or loss and financial assets at fair value through other comprehensive income.The preparation of financial statements in conformity with IFRS Accounting Standards requires the use of certain critical account-ing estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consol-idated financial statements are discussed in note 3 below.The consolidated financial statements are presented in United States Dollars (USD) and all values are rounded to the nearest thousand (USD 1,000), except when other-wise indicated.The accounting year follows the calendar year.FAIR VALUE MEASUREMENTFair value is the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction whereby an asset is sold, or a liability is transferred takes place either in the principal market for the asset or liability or in the absence of a principal market, in the most advantageous market for the asset or liability.The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorised within the fair value hierarchy, described in note 18. GOING CONCERNManagement has conducted a review of the going concern assumption considering all relevant information available up to the date the consolidated and parent financial state-ments were issued, taking into account all available information about the future, for at least 12 months from the reporting date.The forecast cash flows from the Energy Service division provide sufficient cash flows and the Group expects to be in a position to serve its working capital needs and other obligations as and when they fall due. These forecasts have been made based on past experiences and detailed knowledge of the local markets.The Group\u2019s management remains confident in the Group\u2019s ability to continue to adapt cost levels to the activity and to maintain sufficient financial resources to enable it to continue as a going concern for the foreseeable future.Following its review, management confirms that the requirements of the going concern assumption are met and that these financial statements have been prepared on that basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__17": {
"value": "FAIR VALUE MEASUREMENTFair value is the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction whereby an asset is sold, or a liability is transferred takes place either in the principal market for the asset or liability or in the absence of a principal market, in the most advantageous market for the asset or liability.The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorised within the fair value hierarchy, described in note 18.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "Petrolia SE",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__13": {
"value": "Petrolia SE",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__5": {
"value": "Petrolia SE",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__7": {
"value": "European public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__10": {
"value": "Cyprus",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__8": {
"value": "Cyprus",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__9": {
"value": "205 Christodoulou Chatzipavlou Street, Loulloupis Court, 4th floor, office 401, 3036 Limassol, Cyprus",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__6": {
"value": "Limassol",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__11": {
"value": "The main activity of the Group is the sale and rental of energy service equipment to the global energy industry.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__12": {
"value": "The annual financial statements were adopt-ed by the Board of Directors on the 27th of April 2026 and will be passed to the Annual General Meeting for approval.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__15": {
"value": "NOTE 2 MATERIAL ACCOUNTING POLICIES2.1 BASIS OF PREPARATIONThe consolidated financial statements of Petrolia SE have been prepared in compli-ance with IFRS Accounting Standards as endorsed by the EU and the requirements of the Cyprus Companies Law, Cap.113.The consolidated financial statements have been prepared under the historical cost convention with the following modification: Financial assets recognised at fair value through profit or loss and financial assets at fair value through other comprehensive income.The preparation of financial statements in conformity with IFRS Accounting Standards requires the use of certain critical account-ing estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consol-idated financial statements are discussed in note 3 below.The consolidated financial statements are presented in United States Dollars (USD) and all values are rounded to the nearest thousand (USD 1,000), except when other-wise indicated.The accounting year follows the calendar year.FAIR VALUE MEASUREMENTFair value is the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction whereby an asset is sold, or a liability is transferred takes place either in the principal market for the asset or liability or in the absence of a principal market, in the most advantageous market for the asset or liability.The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorised within the fair value hierarchy, described in note 18. GOING CONCERNManagement has conducted a review of the going concern assumption considering all relevant information available up to the date the consolidated and parent financial state-ments were issued, taking into account all available information about the future, for at least 12 months from the reporting date.The forecast cash flows from the Energy Service division provide sufficient cash flows and the Group expects to be in a position to serve its working capital needs and other obligations as and when they fall due. These forecasts have been made based on past experiences and detailed knowledge of the local markets.The Group\u2019s management remains confident in the Group\u2019s ability to continue to adapt cost levels to the activity and to maintain sufficient financial resources to enable it to continue as a going concern for the foreseeable future.Following its review, management confirms that the requirements of the going concern assumption are met and that these financial statements have been prepared on that basis.2.2 BASIS OF CONSOLIDATIONThe consolidated financial statements com-prise the financial statements of the Company and its subsidiaries as at 31 December 2025. Control is achieved when the Group is ex-posed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if, and only if, the Group has: \u2022 power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee)\u2022 exposure, or rights, to variable returns from its involvement with the investee \u2022 ability to use its power over the investee to affect its returns Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 the contractual arrangement(s) with the other vote holders of the investee \u2022 rights arising from other contractual arrangements \u2022 the Group\u2019s voting rights and potential voting rightsThe Group re-assesses whether or not it controls an investee if facts and circum-stances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When nec-essary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated, in full, on consolidation.A change in the ownership interest of a sub-sidiary, without a loss of control, is accounted for as an equity transaction.If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.2.3 MATERIAL ACCOUNTING POLICIESThe material accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.BUSINESS COMBINATIONS AND GOODWILLa) Business combinations and goodwillBusiness combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses.Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifi-able assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the gain is recognised in profit or loss.After initial recognition, goodwill is measured at cost less any accumulated impairment losses.b) Investment in associateThe group holds an interest in an associate, Petrolia NOCO AS. The financial statements of the associate are prepared for the same reporting period as the Group. The accounting policies of the company are aligned with those of the Group. Therefore, no adjustments are made when measuring and recognising the Group\u2019s share of the profit or loss of the investees after the date of acquisition. The aggregate of the Group\u2019s share of profit or loss of an associate is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the associate. Goodwill relating to the associate or joint venture is included in the carrying amount of the investment and is not tested for impairment separately. Thus, reversals of impairments may effectively include reversal of goodwill impairments. If an entity\u2019s share of losses of an associate equals or exceeds its interest in the associate, the entity discontinues recognising its share of further losses. The interest in an associate is the carrying amount of the investment in the associate determined using the equity method together with any long-term interests that, in substance, form part of the entity\u2019s net investment in the associate or joint venture. Impairments and reversals are presented within \u2018Share of profit of an associate and a joint venture\u2019 in the statement of profit or loss.FOREIGN CURRENCY TRANSLATIONFunctional and presentation currencyItems included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in USD.The functional and presentation currency of the parent company is USD.Converting from a functional currency other than USD will normally result in conversion differences in the consolidated financial statements.Transactions and balancesForeign currency transactions are trans-lated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign curren-cies are recognised in the income statement under financial income / financial expenses.Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognised in OCI or profit or loss are also recognised in OCI or profit or loss, respectively).Group companiesThe results and financial position of all the Group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows:\u2022 assets and liabilities in each statement of financial position presented are translated at the closing rate;\u2022 income and expenses in each income statement are translated at the average exchange rates for the period;\u2022 all resulting exchange differences are recognised in the statement of compre-hensive income and as a separate item of equity (recycled to income statement upon disposal of the underlying investments).Currency translation differences on net in-vestment in foreign operations and financial instruments designated as hedges of such investments are recorded as part of the com-prehensive income and as a separate item in equity. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the for-eign entity and translated at the closing rate.REVENUE FROM CONTRACTS WITH CUSTOMERSRental of equipment \u2013 Service transferred over time:The primary business function of the Group is the rental of equipment for upstream ex-ploration & production activity, as such, the primary source of revenue is based on rental of equipment. The performance obligation is satisfied over time as the customer si-multaneously receives and consumes the benefits provided by the Group. This perfor-mance obligation has two alternative payment options. The rental projects that continue throughout the month (more than 30 days) are invoiced in bulk at the end of each month, whereas the projects that terminate prior to the months end are invoiced ad hoc as the customer has confirmed the final rental day. The payment terms vary depending on the individual contract with customers, but due dates normally range from 30 to 90 days from the invoice date. On projects where the Group does not own the required equipment, there are contracts with customers to acquire, on their behalf, the required equipment from external suppliers. The Group is acting as principal in these arrangements.Services \u2013 Service transferred over time:Service and repairs:All equipment returned from rental assign-ments are subject to inspection where it is determined whether service and/or repair is required. This performance obligation is satisfied upon completion of service and payment is generally due 30 to 90 days upon completion and acceptance by the customer.Hire of personnel:Personnel services comprise casing & tubing running, drilling and make & brake servic-es. These services have fixed daily rates in accordance with individual contracts. The performance obligation is satisfied over time, as the customer simultaneously receives and consumes the benefits provided. This performance obligation has two alternative payment options. The projects that continue throughout the month (more than 30 days) are invoiced in bulk at the end of each month, whereas the projects that terminate prior to the month's end are invoiced ad hoc upon completion of service. The payment terms vary, depending on individual contract with customers but due dates normally range from 30 to 90 days from the invoice date.Sales of goods \u2013 Goods transferred at a point in time:Procurement services:There are contracts with customers to acquire, on their behalf, goods from ex-ternal suppliers. The Group is acting as principal in these arrangements be-cause it typically controls the goods before transferring them to the custom-er. The performance obligation is satisfied upon receipt of the goods by the customer and payment is generally due 30 to 90 days upon that date.Sales of equipment:When the group sells equipment directly to customer the performance obligation is sat-isfied at delivery and payment is generally due 30-90 days upon this date.INTEREST INCOMEInterest income is recognised using the effective interest method. When a loan or receivable is impaired, the Group reduces the carrying amount to its recoverable amount. The recoverable amount is the estimated future cash flow discounted at the original effective interest rate. Interest income on impaired loans is recognised using the original effective interest rate.TAXESThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.Current income taxThe current income tax charge is calculated on the basis of the tax laws enacted or sub-stantively enacted at the balance sheet date in the countries where the Company\u2019s subsid-iaries and associates operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions, where appropriate, on the basis of amounts expected to be paid to the tax authorities.Deferred income taxDeferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted at the balance sheet date and are expected to apply when the related deferred income tax asset is realised, or the deferred income tax liability is settled.Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.Deferred income tax is provided on tempo-rary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future.Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income tax levied by the same taxation authority on either the taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.Sales taxExpenses and assets are recognised net of the amount of sales tax, except:\u2022 when the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case the sales tax is recognised as part of the cost of acquisition of the asset or as part of the expense item, as applicable,\u2022 when receivables and payables are stated with the amount of sales tax included.The net amount of sales tax recoverable from, or payable to, the taxation authority is includ-ed as part of receivables or payables in the statement of financial position.PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment are stated at historical cost less depreciation and impairment.Depreciation on property, plant and equipment is calculated using the straight-line method to allocate their cost to their residual values over their estimated useful lives.The assets\u2019 residual values and useful lives are reviewed and adjusted if appropriate, at each reporting date. In particular, the Group considers the impact of health, safety and environmental legislation in its assessment of expected useful lives and estimated residual values. Furthermore, the Group considers climate-related matters, including physical and transition risks. Specifically, the Group determines whether climate-related legis-lation and regulations might impact either the useful life or residual values, e.g., by banning or restricting the use of the Group\u2019s fossil fuel-driven machinery and equipment or imposing additional energy efficiency re-quirements on the Group\u2019s buildings and office properties. No changes were made after these evaluations.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Gains on sales of equipment lost in hole or damaged by customers are determined by comparing the proceeds with the carrying amount and are recognised net within \u2018other revenue\u2019 in the income statement.All other gains and losses are recognised as profit/loss on disposal of property, plant and equipment and are included in other operating expenses.LEASESThe determination of whether an arrange-ment is, or contains, a lease is based on the substance of the arrangement at the inception date. The arrangement is assessed for whether fulfilment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement.Group as a lesseeThe Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the un-derlying assets. i) Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u2022 Energy service and other equipment, 7 years\u2022 Land and buildings, 1 to 10 yearsIf ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policies in section Impairment of non-financial assets. ii) Lease liabilitiesAt the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the in-terest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeas-ured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. iii) Short-term leases and leases of low-value assets The Group applies the short-term lease rec-ognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low value assets recognition exemption to leases of office equipment that are considered to be low value. Lease pay-ments on short-term leases and leases of low value assets are recognised as expense on a straight-line basis over the lease term.Group as a lessorLeases in which the Group does not transfer substantially all the risks and benefits of ownership of an asset are classified as op-erating leases. Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognised over the lease term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned. The Group also gets into sub-lease agreements for its ROU assets. These sub-leases are short term and treated as operating leases.FINANCIAL INSTRUMENTS \u2013 INITIAL RECOG-NITION AND SUBSEQUENT MEASUREMENTA financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.i) Financial assetsFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI and fair value through the income statement. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing com-ponent or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through the income statement, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price de-termined under IFRS 15.Financial assets at amortised cost (debt instruments)This category is the most relevant to the Group. The Group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of princi-pal and interest on the principal amount outstanding.Financial assets at amortised cost are subse-quently measured using the effective interest rate (EIR) method and are subject to im-pairment. Gains and losses are recognised in the income statement when the asset is de-recognised, modified or impaired.The Group\u2019s financial assets at amortised cost includes trade receivables, cash at bank and loan to an associate.Financial assets designated at fair value through OCI (equity instruments)Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments Presentation and are not held for trading. The classification is determined on an in-strument-by- instrument basis.Gains and losses on these financial assets are never recycled to the income statement. Dividends are recognised as other income in the income statement when the right of payment has been established, except when the Group benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are record-ed in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment.The Group's equity instruments designated at fair value through OCI are shown in note 13.Impairment of financial assetsFurther disclosures relating to impairment of financial assets are also provided in the following notes:\u2022 Critical accounting judgements, estimates and assumptions (Note 3);\u2022 Financial risk management, Credit risk (Note 23).The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through the income statement. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the con-tractual terms.ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12 months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses ex-pected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL).For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its his-torical credit loss experience, adjusted for forward-looking factors specific to the debt-ors and the economic environment as well as adjusted for individual ECL assessments against particular customers.The Group considers a financial asset in default when contractual payments are 90 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is un-likely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.ii) Financial liabilitiesAll financial liabilities are recognised ini-tially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.Financial liabilities at amortised costThis is the category most relevant to the Group. Interest-bearing loans are initially measured at fair value and are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in the income statement when the liabilities are de-recognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acqui-sition and fees or costs that are an integral part of the EIR. The EIR amortisation is in-cluded as finance costs in the statement of the income statement.This category mainly applies to trade and other payables and bank loan. For more in-formation, refer to Note 20 and 21.INVENTORIESInventories are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows:\u2022 raw materials: purchase cost on a first in, first out basis.\u2022 finished goods and work in progress: cost of direct materials and labour and a proportion of manufacturing overheads based on the normal operating capacity but excluding borrowing costs.Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.IMPAIRMENT OF NON-FINANCIAL ASSETSAssets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised at the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value, less selling costs and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets, other than goodwill that suffered im-pairment, are reviewed for possible reversal of the impairment at each reporting date.CASH AND SHORT TERM DEPOSITSCash and cash equivalents in the statement of financial position comprise cash at banks and at hand and short term deposits with an original maturity of three months or less but exclude any restricted cash which is not available for use by the Group.For the purpose of the consolidated statement of cash flows, cash and cash equivalents con-sist of cash and cash equivalents, as defined above, net of outstanding bank overdrafts.SHARE CAPITAL AND PREMIUMOrdinary shares and share premium are classified as equity.Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.PROVISIONSThe Group recognises provisions when it has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated.Contingent liabilities and allocations are reassessed at each balance sheet date and the size of the recognised provision reflects best estimate of the obligation.SEGMENT REPORTINGOperating segments are reported in a manner consistent with the internal reporting provided to the management. The Company\u2019s manage-ment, who are responsible for allocating resources and assessing performance of the operating segments, has been identified as General Managers and the Board of Directors.CASH FLOW STATEMENTThe cash flow statement has been prepared by the indirect method. The indirect method involves reporting gross cash flow from in-vestment and financing activities, while the accounting result is reconciled against net cash flow from operational activities. Cash and cash equivalents comprise bank deposits and other current, liquid investments which immediately and at insignificant exchange rate risk can be converted into known cash amounts and with due dates of less than three months from purchase date.EARNINGS PER SHAREEarnings per share are calculated by dividing the result of the Group attributable to the shareholders of the parent with the weighted average number of ordinary shares of the period.EVENTS AFTER THE REPORTING DATENew information about the position of the Group existing at the reporting date regarding the accounting period have been taken into account in the financial statements according to standard estimation principles. Events after the reporting date are referred to in note 28.CLIMATE-RELATED MATTERS The Group considers climate-related matters in estimates and assumptions, where appro-priate. This assessment includes a wide range of possible impacts on the Group due to both physical and transition risks. Even though the Group believes its business model and products will still be viable after the transition to a low-carbon economy, climate-related matters increase the uncertainty in estimates and assumptions underpinning several items in the financial statements. Even though cli-mate-related risks might not currently have a significant impact on measurement, the Group is closely monitoring relevant changes and developments, such as new climate-related legislation. The items and considerations that are most directly impacted by climate-related matters are: \u2022 Useful life of property, plant and equip-ment. When reviewing the residual values and expected useful lives of assets, the Group considers climate-related matters, such as climate-related legislation and regulations that may restrict the use of assets or require significant capital expenditures of non-financial assets. Refer to the accounting policies in sec-tion Property, Plant and Equipment.\u2022 Impairment of non-financial assets. The value-in-use may be impacted in sev-eral different ways by transition risk in particular, such as climate-related legislation and regulations and changes in demand for the Group\u2019s products. The Group has concluded that no single climate-related assumption is a key as-sumption for the 2025 test of impairment. Refer to note 11 for further information.2.4 ADOPTION OF NEW AND REVISED IFRS ACCOUNTING STANDARDSAmendments to IFRS Accounting Standards and the new Interpretations that are man-datorily effective for the current periodThe accounting policies adopted are consist-ent with those of the previous financial year except for the following IFRS amendments which have been adopted by the Group as of 1 January 2025:\u2022 IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (Amendments)The amendments are effective for annual re-porting periods beginning on or after January 1, 2025. The amendments specify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking. A currency is considered to be exchangeable into another currency when an entity is able to obtain the other cur-rency within a time frame that allows for a normal administrative delay and through a market or exchange mechanism in which an exchange transaction would create enforcea-ble rights and obligations. If a currency is not exchangeable into another currency, an entity is required to estimate the spot exchange rate at the measurement date. An entity\u2019s objective in estimating the spot exchange rate is to reflect the rate at which an orderly exchange transaction would take place at the meas-urement date between market participants under prevailing economic conditions. The amendments note that an entity can use an observable exchange rate without adjustment or another estimation technique.The amendments had no impact on the Group\u2019s consolidated financial statements.New and revised IFRS in issue but not yet effectiveThe following Standards and Interpretations which are relevant to the Group\u2019s operations are in issue but not yet effective. The Group does not intend to adopt any standard, in-terpretation or amendment that has been issued but is not yet effective before their effective date.Management anticipates that the adoption of all other Standards and Interpretations in future periods will have no significant impact on the results and financial position presented in these consolidated financial statements, apart from IFRS 18 as disclosed below.(i) Issued by the IASB and adopted by the European Union\u2022 IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures - Classification and Measurement of Financial Instruments (Amendments)The amendments are effective for annual reporting periods beginning on or after January 1, 2026. Early adoption of amend-ments related to the classification of financial assets and the related disclosures is per-mitted, with the option to apply the other amendments at a later date. The amendments clarify that a financial liability is derecog-nised on the \u2018settlement date\u2019, when the obligation is discharged, cancelled, expired, or otherwise qualifies for derecognition. They introduce an accounting policy option to derecognise liabilities settled via electronic payment systems before the settlement date, subject to specific conditions. They also pro-vide guidance on assessing the contractual cash flow characteristics of financial assets with environmental, social, and governance (ESG)-linked features or other similar con-tingent features. Additionally, they clarify the treatment of non-recourse assets and contractually linked instruments and require additional disclosures under IFRS 7 for fi-nancial assets and liabilities with contingent event references (including ESG-linked) and equity instruments classified at fair value through other comprehensive income.\u2022 IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures - Contracts Referencing Nature-dependent Electricity (Amendments)The amendments are effective for annual re-porting periods beginning on or after January 1, 2026, with earlier application permit-ted. The amendments include clarifying the application of the 'own-use' requirements, permitting hedge accounting if contracts in scope of the amendments are used as hedging instruments, and introduce new disclosure requirements to enable investors to understand the impact of these contracts on a company's financial performance and cash flows. The clarifications regarding the 'own-use' requirements must be applied retrospectively, but the guidance permitting hedge accounting have to be applied prospec-tively to new hedging relationships designated on or after the date of initial application. \u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements IFRS 18 introduces new requirements on presentation within the statement of profit or loss. It requires an entity to classify all income and expenses within its statement of profit or loss into one of the five categories: operating; investing; financing; income taxes; and discontinued operations. These categories are complemented by the requirements to present subtotals and totals for \u2018operating profit or loss\u2019, \u2018profit or loss before financing and income taxes\u2019 and \u2018profit or loss\u2019. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disag-gregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and the notes. In addition, there are consequential amendments to other ac-counting standards. IFRS 18 is effective for reporting periods beginning on or after January 1, 2027, with earlier application per-mitted. Retrospective application is required in both annual and interim financial statements. Management will analyse the requirements of this newly issued standard and assess its impact before becoming effective.\u2022 Annual Improvements to IFRS Accounting Standards \u2013 Volume 11The IASB\u2019s annual improvements process deals with non-urgent, but necessary, clar-ifications and amendments to IFRS. In July 2024, the IASB issued Annual Improvements to IFRS Accounting Standards \u2014 Volume 11. An entity shall apply those amendments for annual reporting periods beginning on or after January 1, 2026. The Annual Improvements to IFRS Accounting Standards - Volume 11, includes amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10, and IAS 7. These amendments aim to clarify wording, correct minor unintended consequences, oversights, or conflicts be-tween requirements in the standards. (ii) Issued by the IASB but not yet adopted by the European Union\u2022 IFRS 19 Subsidiaries without PublicAccountability: Disclosures (including amendments)IFRS 19 permits subsidiaries without public accountability to use reduced disclosure re-quirements if their parent company (either ultimate or intermediate) prepares publicly available consolidated financial statements in compliance with IFRS accounting stand-ards. These subsidiaries must still apply the recognition, measurement and presentation requirements in other IFRS accounting stand-ards. Unless otherwise specified, eligible entities that elect to apply IFRS 19 will not need to apply the disclosure requirements in other IFRS accounting standards. The amendments issued in August 2025 reduce the disclosure requirements of new IFRS accounting standards, which had been in-cluded in full when IFRS 19 was first issued. IFRS 19 (including the amendments) is ef-fective for reporting periods beginning on or after January 1, 2027, with early application permitted. \u2022 IAS 21 The Effects of Changes in Foreign Exchange Rates: Translation to aHyperinflationary Presentation Currency (Amendments)The amendments are effective for annual re-porting periods beginning on or after January 1, 2027, with earlier application permitted. The amendments require translation from a non-hyperinflationary functional currency into a hyperinflationary presentation currency at the closing rate. If an entity\u2019s functional currency is the currency of a non-hyper-inflationary economy, but its presentation currency is the currency of a hyperinflationary economy, its results and financial position are translated into the presentation currency by translating all amounts (i.e., assets, liabilities, equity items, income and expenses) and all comparatives at the closing rate at the date of the most recent statement of financial position. An entity whose functional currency and presentation currency are the currency of a hyperinflationary economy, restates the comparative amounts of a foreign opera-tion, whose functional currency is that of a non-hyperinflationary economy, by applying the general price index, to the foreign oper-ation\u2019s comparative figures. The amendments also introduce certain additional disclosure requirements.\u2022 Amendment in IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Sale or Contribution of Assets between an Investor and its Associate or Joint VentureThe amendments address an acknowledged inconsistency between the requirements in IFRS 10 and those in IAS 28, in dealing with the sale or contribution of assets between an investor and its associate or joint venture. The main consequence of the amendments is that a full gain or loss is recognised when a transaction involves a business (whether it is housed in a subsidiary or not). A partial gain or loss is recognised when a transac-tion involves assets that do not constitute a business, even if these assets are housed in a subsidiary. In December 2015 the IASB postponed the effective date of this amend-ment indefinitely pending the outcome of its research project on the equity method of accounting.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__18": {
"value": "GOING CONCERNManagement has conducted a review of the going concern assumption considering all relevant information available up to the date the consolidated and parent financial state-ments were issued, taking into account all available information about the future, for at least 12 months from the reporting date.The forecast cash flows from the Energy Service division provide sufficient cash flows and the Group expects to be in a position to serve its working capital needs and other obligations as and when they fall due. These forecasts have been made based on past experiences and detailed knowledge of the local markets.The Group\u2019s management remains confident in the Group\u2019s ability to continue to adapt cost levels to the activity and to maintain sufficient financial resources to enable it to continue as a going concern for the foreseeable future.Following its review, management confirms that the requirements of the going concern assumption are met and that these financial statements have been prepared on that basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__19": {
"value": "2.2 BASIS OF CONSOLIDATIONThe consolidated financial statements com-prise the financial statements of the Company and its subsidiaries as at 31 December 2025. Control is achieved when the Group is ex-posed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if, and only if, the Group has: \u2022 power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee)\u2022 exposure, or rights, to variable returns from its involvement with the investee \u2022 ability to use its power over the investee to affect its returns Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 the contractual arrangement(s) with the other vote holders of the investee \u2022 rights arising from other contractual arrangements \u2022 the Group\u2019s voting rights and potential voting rightsThe Group re-assesses whether or not it controls an investee if facts and circum-stances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When nec-essary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated, in full, on consolidation.A change in the ownership interest of a sub-sidiary, without a loss of control, is accounted for as an equity transaction.If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "BUSINESS COMBINATIONS AND GOODWILLa) Business combinations and goodwillBusiness combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses.Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifi-able assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the gain is recognised in profit or loss.After initial recognition, goodwill is measured at cost less any accumulated impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "b) Investment in associateThe group holds an interest in an associate, Petrolia NOCO AS. The financial statements of the associate are prepared for the same reporting period as the Group. The accounting policies of the company are aligned with those of the Group. Therefore, no adjustments are made when measuring and recognising the Group\u2019s share of the profit or loss of the investees after the date of acquisition. The aggregate of the Group\u2019s share of profit or loss of an associate is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the associate. Goodwill relating to the associate or joint venture is included in the carrying amount of the investment and is not tested for impairment separately. Thus, reversals of impairments may effectively include reversal of goodwill impairments. If an entity\u2019s share of losses of an associate equals or exceeds its interest in the associate, the entity discontinues recognising its share of further losses. The interest in an associate is the carrying amount of the investment in the associate determined using the equity method together with any long-term interests that, in substance, form part of the entity\u2019s net investment in the associate or joint venture. Impairments and reversals are presented within \u2018Share of profit of an associate and a joint venture\u2019 in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "FOREIGN CURRENCY TRANSLATIONFunctional and presentation currencyItems included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in USD.The functional and presentation currency of the parent company is USD.Converting from a functional currency other than USD will normally result in conversion differences in the consolidated financial statements.Transactions and balancesForeign currency transactions are trans-lated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign curren-cies are recognised in the income statement under financial income / financial expenses.Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognised in OCI or profit or loss are also recognised in OCI or profit or loss, respectively).Group companiesThe results and financial position of all the Group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows:\u2022 assets and liabilities in each statement of financial position presented are translated at the closing rate;\u2022 income and expenses in each income statement are translated at the average exchange rates for the period;\u2022 all resulting exchange differences are recognised in the statement of compre-hensive income and as a separate item of equity (recycled to income statement upon disposal of the underlying investments).Currency translation differences on net in-vestment in foreign operations and financial instruments designated as hedges of such investments are recorded as part of the com-prehensive income and as a separate item in equity. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the for-eign entity and translated at the closing rate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "REVENUE FROM CONTRACTS WITH CUSTOMERSRental of equipment \u2013 Service transferred over time:The primary business function of the Group is the rental of equipment for upstream ex-ploration & production activity, as such, the primary source of revenue is based on rental of equipment. The performance obligation is satisfied over time as the customer si-multaneously receives and consumes the benefits provided by the Group. This perfor-mance obligation has two alternative payment options. The rental projects that continue throughout the month (more than 30 days) are invoiced in bulk at the end of each month, whereas the projects that terminate prior to the months end are invoiced ad hoc as the customer has confirmed the final rental day. The payment terms vary depending on the individual contract with customers, but due dates normally range from 30 to 90 days from the invoice date. On projects where the Group does not own the required equipment, there are contracts with customers to acquire, on their behalf, the required equipment from external suppliers. The Group is acting as principal in these arrangements.Services \u2013 Service transferred over time:Service and repairs:All equipment returned from rental assign-ments are subject to inspection where it is determined whether service and/or repair is required. This performance obligation is satisfied upon completion of service and payment is generally due 30 to 90 days upon completion and acceptance by the customer.Hire of personnel:Personnel services comprise casing & tubing running, drilling and make & brake servic-es. These services have fixed daily rates in accordance with individual contracts. The performance obligation is satisfied over time, as the customer simultaneously receives and consumes the benefits provided. This performance obligation has two alternative payment options. The projects that continue throughout the month (more than 30 days) are invoiced in bulk at the end of each month, whereas the projects that terminate prior to the month's end are invoiced ad hoc upon completion of service. The payment terms vary, depending on individual contract with customers but due dates normally range from 30 to 90 days from the invoice date.Sales of goods \u2013 Goods transferred at a point in time:Procurement services:There are contracts with customers to acquire, on their behalf, goods from ex-ternal suppliers. The Group is acting as principal in these arrangements be-cause it typically controls the goods before transferring them to the custom-er. The performance obligation is satisfied upon receipt of the goods by the customer and payment is generally due 30 to 90 days upon that date.Sales of equipment:When the group sells equipment directly to customer the performance obligation is sat-isfied at delivery and payment is generally due 30-90 days upon this date.INTEREST INCOMEInterest income is recognised using the effective interest method. When a loan or receivable is impaired, the Group reduces the carrying amount to its recoverable amount. The recoverable amount is the estimated future cash flow discounted at the original effective interest rate. Interest income on impaired loans is recognised using the original effective interest rate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "INTEREST INCOMEInterest income is recognised using the effective interest method. When a loan or receivable is impaired, the Group reduces the carrying amount to its recoverable amount. The recoverable amount is the estimated future cash flow discounted at the original effective interest rate. Interest income on impaired loans is recognised using the original effective interest rate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "Current income taxThe current income tax charge is calculated on the basis of the tax laws enacted or sub-stantively enacted at the balance sheet date in the countries where the Company\u2019s subsid-iaries and associates operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions, where appropriate, on the basis of amounts expected to be paid to the tax authorities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "Deferred income taxDeferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted at the balance sheet date and are expected to apply when the related deferred income tax asset is realised, or the deferred income tax liability is settled.Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.Deferred income tax is provided on tempo-rary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future.Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income tax levied by the same taxation authority on either the taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment are stated at historical cost less depreciation and impairment.Depreciation on property, plant and equipment is calculated using the straight-line method to allocate their cost to their residual values over their estimated useful lives.The assets\u2019 residual values and useful lives are reviewed and adjusted if appropriate, at each reporting date. In particular, the Group considers the impact of health, safety and environmental legislation in its assessment of expected useful lives and estimated residual values. Furthermore, the Group considers climate-related matters, including physical and transition risks. Specifically, the Group determines whether climate-related legis-lation and regulations might impact either the useful life or residual values, e.g., by banning or restricting the use of the Group\u2019s fossil fuel-driven machinery and equipment or imposing additional energy efficiency re-quirements on the Group\u2019s buildings and office properties. No changes were made after these evaluations.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Gains on sales of equipment lost in hole or damaged by customers are determined by comparing the proceeds with the carrying amount and are recognised net within \u2018other revenue\u2019 in the income statement.All other gains and losses are recognised as profit/loss on disposal of property, plant and equipment and are included in other operating expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "LEASESThe determination of whether an arrange-ment is, or contains, a lease is based on the substance of the arrangement at the inception date. The arrangement is assessed for whether fulfilment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement.Group as a lesseeThe Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the un-derlying assets. i) Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u2022 Energy service and other equipment, 7 years\u2022 Land and buildings, 1 to 10 yearsIf ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policies in section Impairment of non-financial assets. ii) Lease liabilitiesAt the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the in-terest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeas-ured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. iii) Short-term leases and leases of low-value assets The Group applies the short-term lease rec-ognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low value assets recognition exemption to leases of office equipment that are considered to be low value. Lease pay-ments on short-term leases and leases of low value assets are recognised as expense on a straight-line basis over the lease term.Group as a lessorLeases in which the Group does not transfer substantially all the risks and benefits of ownership of an asset are classified as op-erating leases. Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognised over the lease term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned. The Group also gets into sub-lease agreements for its ROU assets. These sub-leases are short term and treated as operating leases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "FINANCIAL INSTRUMENTS \u2013 INITIAL RECOG-NITION AND SUBSEQUENT MEASUREMENTA financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.i) Financial assetsFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI and fair value through the income statement. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing com-ponent or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through the income statement, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price de-termined under IFRS 15.Financial assets at amortised cost (debt instruments)This category is the most relevant to the Group. The Group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of princi-pal and interest on the principal amount outstanding.Financial assets at amortised cost are subse-quently measured using the effective interest rate (EIR) method and are subject to im-pairment. Gains and losses are recognised in the income statement when the asset is de-recognised, modified or impaired.The Group\u2019s financial assets at amortised cost includes trade receivables, cash at bank and loan to an associate.Financial assets designated at fair value through OCI (equity instruments)Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments Presentation and are not held for trading. The classification is determined on an in-strument-by- instrument basis.Gains and losses on these financial assets are never recycled to the income statement. Dividends are recognised as other income in the income statement when the right of payment has been established, except when the Group benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are record-ed in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment.The Group's equity instruments designated at fair value through OCI are shown in note 13.Impairment of financial assetsFurther disclosures relating to impairment of financial assets are also provided in the following notes:\u2022 Critical accounting judgements, estimates and assumptions (Note 3);\u2022 Financial risk management, Credit risk (Note 23).The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through the income statement. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the con-tractual terms.ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12 months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses ex-pected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL).For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its his-torical credit loss experience, adjusted for forward-looking factors specific to the debt-ors and the economic environment as well as adjusted for individual ECL assessments against particular customers.The Group considers a financial asset in default when contractual payments are 90 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is un-likely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.ii) Financial liabilitiesAll financial liabilities are recognised ini-tially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.Financial liabilities at amortised costThis is the category most relevant to the Group. Interest-bearing loans are initially measured at fair value and are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in the income statement when the liabilities are de-recognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acqui-sition and fees or costs that are an integral part of the EIR. The EIR amortisation is in-cluded as finance costs in the statement of the income statement.This category mainly applies to trade and other payables and bank loan. For more in-formation, refer to Note 20 and 21.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "i) Financial assetsFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI and fair value through the income statement. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing com-ponent or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through the income statement, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price de-termined under IFRS 15.Financial assets at amortised cost (debt instruments)This category is the most relevant to the Group. The Group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of princi-pal and interest on the principal amount outstanding.Financial assets at amortised cost are subse-quently measured using the effective interest rate (EIR) method and are subject to im-pairment. Gains and losses are recognised in the income statement when the asset is de-recognised, modified or impaired.The Group\u2019s financial assets at amortised cost includes trade receivables, cash at bank and loan to an associate.Financial assets designated at fair value through OCI (equity instruments)Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments Presentation and are not held for trading. The classification is determined on an in-strument-by- instrument basis.Gains and losses on these financial assets are never recycled to the income statement. Dividends are recognised as other income in the income statement when the right of payment has been established, except when the Group benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are record-ed in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment.The Group's equity instruments designated at fair value through OCI are shown in note 13.Impairment of financial assetsFurther disclosures relating to impairment of financial assets are also provided in the following notes:\u2022 Critical accounting judgements, estimates and assumptions (Note 3);\u2022 Financial risk management, Credit risk (Note 23).The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through the income statement. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the con-tractual terms.ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12 months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses ex-pected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL).For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its his-torical credit loss experience, adjusted for forward-looking factors specific to the debt-ors and the economic environment as well as adjusted for individual ECL assessments against particular customers.The Group considers a financial asset in default when contractual payments are 90 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is un-likely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__42": {
"value": "Financial assets at amortised cost (debt instruments)This category is the most relevant to the Group. The Group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of princi-pal and interest on the principal amount outstanding.Financial assets at amortised cost are subse-quently measured using the effective interest rate (EIR) method and are subject to im-pairment. Gains and losses are recognised in the income statement when the asset is de-recognised, modified or impaired.The Group\u2019s financial assets at amortised cost includes trade receivables, cash at bank and loan to an associate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "Impairment of financial assetsFurther disclosures relating to impairment of financial assets are also provided in the following notes:\u2022 Critical accounting judgements, estimates and assumptions (Note 3);\u2022 Financial risk management, Credit risk (Note 23).The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through the income statement. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the con-tractual terms.ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12 months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses ex-pected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL).For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its his-torical credit loss experience, adjusted for forward-looking factors specific to the debt-ors and the economic environment as well as adjusted for individual ECL assessments against particular customers.The Group considers a financial asset in default when contractual payments are 90 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is un-likely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__28": {
"value": "ii) Financial liabilitiesAll financial liabilities are recognised ini-tially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.Financial liabilities at amortised costThis is the category most relevant to the Group. Interest-bearing loans are initially measured at fair value and are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in the income statement when the liabilities are de-recognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acqui-sition and fees or costs that are an integral part of the EIR. The EIR amortisation is in-cluded as finance costs in the statement of the income statement.This category mainly applies to trade and other payables and bank loan. For more in-formation, refer to Note 20 and 21.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "INVENTORIESInventories are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows:\u2022 raw materials: purchase cost on a first in, first out basis.\u2022 finished goods and work in progress: cost of direct materials and labour and a proportion of manufacturing overheads based on the normal operating capacity but excluding borrowing costs.Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "IMPAIRMENT OF NON-FINANCIAL ASSETSAssets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised at the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value, less selling costs and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets, other than goodwill that suffered im-pairment, are reviewed for possible reversal of the impairment at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "CASH AND SHORT TERM DEPOSITSCash and cash equivalents in the statement of financial position comprise cash at banks and at hand and short term deposits with an original maturity of three months or less but exclude any restricted cash which is not available for use by the Group.For the purpose of the consolidated statement of cash flows, cash and cash equivalents con-sist of cash and cash equivalents, as defined above, net of outstanding bank overdrafts.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "CASH AND SHORT TERM DEPOSITSCash and cash equivalents in the statement of financial position comprise cash at banks and at hand and short term deposits with an original maturity of three months or less but exclude any restricted cash which is not available for use by the Group.For the purpose of the consolidated statement of cash flows, cash and cash equivalents con-sist of cash and cash equivalents, as defined above, net of outstanding bank overdrafts.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "SHARE CAPITAL AND PREMIUMOrdinary shares and share premium are classified as equity.Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "PROVISIONSThe Group recognises provisions when it has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated.Contingent liabilities and allocations are reassessed at each balance sheet date and the size of the recognised provision reflects best estimate of the obligation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "SEGMENT REPORTINGOperating segments are reported in a manner consistent with the internal reporting provided to the management. The Company\u2019s manage-ment, who are responsible for allocating resources and assessing performance of the operating segments, has been identified as General Managers and the Board of Directors.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "CASH FLOW STATEMENTThe cash flow statement has been prepared by the indirect method. The indirect method involves reporting gross cash flow from in-vestment and financing activities, while the accounting result is reconciled against net cash flow from operational activities. Cash and cash equivalents comprise bank deposits and other current, liquid investments which immediately and at insignificant exchange rate risk can be converted into known cash amounts and with due dates of less than three months from purchase date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "EARNINGS PER SHAREEarnings per share are calculated by dividing the result of the Group attributable to the shareholders of the parent with the weighted average number of ordinary shares of the period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__43": {
"value": "NOTE 3 CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONSEstimates and judgements are continually evaluated and are based on historical experi-ence and other factors, including expectations of future events that are believed to be rea-sonable under the circumstances.The Group makes estimates and assumptions concerning the future. The resulting account-ing estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carry-ing amounts of assets and liabilities within the next financial year are addressed below.i) Impairment of property, plant and equipmentRefer also to note 11.The Group tests whether the drilling equip-ment, land rigs and land and buildings have suffered any impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use.The value in use calculations are based on discounted cash flow models. The cash flows are based on present levels and adjusted for expected growth or decline. The recoverable amount is sensitive to the discount rate used for the discounted cash flow model as well as the expected future cash inflows and the growth rate used for extrapolation purposes.ii) Provision for expected credit losses of trade receivables The Group uses a provision matrix at each location it operates to calculate ECLs for trade receivables. The provision rates are based on days past due for groupings of various customer segments that have similar loss patterns. The provision matrix is initially based on the Group\u2019s historical observed default rates. The Group will calibrate the matrix to adjust the historical credit loss experience with forward-looking information. For instance, if the oil prices are expected to decrease over the next year, which can lead to an increased number of defaults in the energy service sector, the historical default rates are adjusted. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analysed. As the number of customers at each location is small, in addition to the collective ECL as-sessment using the portfolio matrix approach as adjusted by forward looking information, the Group also performs individual ECL as-sessments against the biggest customers with significant long outstanding balances. The individual assessments are taking into account various information known locally for each customer, such as history of credit losses, financial performance, settlement arrangements agreed, etc. The information about the ECLs on the Group\u2019s trade receiv-ables is disclosed in Note 14. iii) Determining the lease term of contracts with renewal options when the Group acts as a lesseeThe Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is rea-sonably certain not to be exercised.The Group has the option, under some of its leases to lease the assets for additional periods. The Group applies judgement in evaluating whether it is reasonably certain to exercise the option to renew. All relevant factors including economic incentive fac-tors, are considered to exercise the renewal. Local teams are responsible for managing their leases and, accordingly, lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Extension and termination options are included, when possible, to provide local management with greater flexibility to align its need for access to equipment and warehouses with the fulfilment of customer contracts and office rentals. The individual terms and conditions used vary across the Group.The majority of extension and termination options held are exercisable only by Lessee and not by the respective lessors. In cases in which Lessee is not reasonably certain to use an optional extended lease term, payments associated with the optional period are not included within lease liabilities. In almost all of the cases, the local teams assumes that the options to extend a lease will not be exercised, as on initial recognition it is not reasonable certain what will be the market conditions when the Group will need to decide whether to exercise an option to extend the lease. After the commencement date, the Group reassesses the lease term, at each reporting date, if there is a significant event or change in circumstances that is within its control and affects its ability to exercise (or not to exercise) the option to renew.During 2025, the financial effect of revising lease terms to reflect the effect of exercising extension and termination options was an increase in recognised lease liabilities of USD 3.9 million (2024: USD 2.8 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "NOTE 4 ORGANISATIONSummary of the companies of the Group:As at 31.12.2025 the following companies are presented in the consolidated financial statements:Company Business office , activity, objective % owned 2025 % owned 2024Subsidiaries (fully consolidated)Petrolia AS Norway. Energy Service. 100 100Petrolia Invest AS Norway. Investment company. 100 100Petrolia Rigs AS Norway. Investment company. 100 100Oil Tools Supplier AS Norway. Energy Service. 100 100Independent Oil Tools AS Norway. Energy Service. 100 100Independent Tool Pool AS Norway. Energy Service. 100 100IOT Energy Services Australia PTY LtdAustralia. Energy Service. 100 100(formerly IOT Group Australia Pty Ltd)Independent Oil Tools BV Netherlands. Energy Service. 100 100Independent Oil Tools Dosco BV Netherlands. Energy Service. 70 70Independent Oil Tools Srl Romania. Energy Service. 100 100IOT Energy Services New Zealand Limited New Zealand. Energy Service. 100 100(formerly IOT Group Limited)Venture Drilling AS Norway. Energy Service. 100 100Independent Tool Pool FZCO Jebel Ali Free Zone (Dubai). Energy 100 100Service.Petrolia Tool Pool AS Norway. Energy Service. 100 100Petrolia Rigs II AS Norway. wound-up 100Catch Fishing Services BV (Note 28) Netherlands. Energy Service. 100 100IO&R Ltd Dubai. wound-up 100Independent Oil Tools International (Cyprus) Ltd Cyprus. Energy Service. 100 100Independent Oil Tools Iraq for General Trading Co. Ltd Iraq. Energy Service. 61 61Tubulars Energy Services (M) Sdn Bhd Malaysia. Energy Service. 100 100IOT Energy Services Limited UK. Energy Service. 90 90CO2 Management AS Norway. Energy Service. 100 100Hydrogen & CCS AS Norway. wound-up 100Ammonia Energy Solutions AS Norway. wound-up 100Associated companies (equity method) (refer to note 12)Petrolia Noco AS Norway. Exploring for oil and gas on 49.90 49.90the Norwegian Continental Shelf.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__46": {
"value": "NOTE 5 SEGMENT INFORMATIONThe Group has two strategic segments: Energy and Energy Service (including land rigs). Energy activities are presently carried out through an investment in an associate company. Operating activities are carried out from one segment: Energy Service. Energy Service activities are described in the accounting policy \"Revenue from contracts\".THE GROUP\u2019S ENERGY SERVICE SEGMENT OPERATES IN THE FOLLOWING MAIN GEOGRAPHICAL AREAS:2025 Revenue from Energy Service segmentRental of equipment Services Sales of equipment Total(amounts in USD 1,000)and consumablesNorway 11,880 5,870 0 17,750Europe outside Norway 8,776 5,216 9,570 23,562Asia and Australia 7,396 11,597 45 19,038Total 28,052 22,683 9,615 60,350Result for the year from energy service segment 6,143Result for the year from energy segment -912Total result for the year 5,2312024 Revenue from Energy Service segmentRental of equipment Services Sales of equipment Total(amounts in USD 1,000)and consumablesNorway 12,052 6,449 195 18,696Europe outside Norway 8,941 5,187 8,627 22,755Asia and Australia 6,485 5,488 44 12,017Total 27,478 17,124 8,866 53,468Result for the year from energy service segment 3,277Result for the year from energy segment 0Total result for the year 3,277Non-current tangible assets (amounts in USD 1,000)2025 2024Norway 4,059 2,887Europe outside Norway 9,526 7,441Asia and Australia 4,124 3,794Tool pools 882 1,313Total 18,591 15,435Non-current tangible assets include Land and buildings, Energy Service and other equipment and Land rigs, but exclude right of use assets.RevenueThe major part of the Group's revenues derive from short term rental of drilling equipment such as drill pipes and test tubing. There are no material contract asset balances.Geographic allocationGeographic allocation is primarily based on where the Group companies are domiciled. Some asset owning subsidiaries are allocated as tool pools, because they only rent their equipment to companies in the Group.Major customersThe end customers are energy companies, drilling contractors or energy service companies. No single customer represents a significant part of total revenues in excess of 10%.Petrolia Noco AS (Note 12)The associate company, Petrolia Noco AS, operates in the Energy segment. The interest income from the Energy segment is shown in note 8 and the share of result in note 12.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "NOTE 5 SEGMENT INFORMATIONThe Group has two strategic segments: Energy and Energy Service (including land rigs). Energy activities are presently carried out through an investment in an associate company. Operating activities are carried out from one segment: Energy Service. Energy Service activities are described in the accounting policy \"Revenue from contracts\".THE GROUP\u2019S ENERGY SERVICE SEGMENT OPERATES IN THE FOLLOWING MAIN GEOGRAPHICAL AREAS:2025 Revenue from Energy Service segmentRental of equipment Services Sales of equipment Total(amounts in USD 1,000)and consumablesNorway 11,880 5,870 0 17,750Europe outside Norway 8,776 5,216 9,570 23,562Asia and Australia 7,396 11,597 45 19,038Total 28,052 22,683 9,615 60,350Result for the year from energy service segment 6,143Result for the year from energy segment -912Total result for the year 5,2312024 Revenue from Energy Service segmentRental of equipment Services Sales of equipment Total(amounts in USD 1,000)and consumablesNorway 12,052 6,449 195 18,696Europe outside Norway 8,941 5,187 8,627 22,755Asia and Australia 6,485 5,488 44 12,017Total 27,478 17,124 8,866 53,468Result for the year from energy service segment 3,277Result for the year from energy segment 0Total result for the year 3,277Non-current tangible assets (amounts in USD 1,000)2025 2024Norway 4,059 2,887Europe outside Norway 9,526 7,441Asia and Australia 4,124 3,794Tool pools 882 1,313Total 18,591 15,435Non-current tangible assets include Land and buildings, Energy Service and other equipment and Land rigs, but exclude right of use assets.RevenueThe major part of the Group's revenues derive from short term rental of drilling equipment such as drill pipes and test tubing. There are no material contract asset balances.Geographic allocationGeographic allocation is primarily based on where the Group companies are domiciled. Some asset owning subsidiaries are allocated as tool pools, because they only rent their equipment to companies in the Group.Major customersThe end customers are energy companies, drilling contractors or energy service companies. No single customer represents a significant part of total revenues in excess of 10%.Petrolia Noco AS (Note 12)The associate company, Petrolia Noco AS, operates in the Energy segment. The interest income from the Energy segment is shown in note 8 and the share of result in note 12.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "NOTE 6 WAGES COST(amounts in USD 1,000)2025 2024Wages and salaries 13,888 12,699Social security 1,245 1,125Pension costs 1,014 833Other contributions 649 600Total 16,796 15,257The Group had 214 employees as at the end of 2025 (2024: 251 employees).Average number of employees was 233 in 2025 (2024: 225).Remuneration and benefits to directors and key management personnel (amounts in USD 1,000)2025 2024Polycarpos Protopapas (27 November 2019 -), Managing Director, Cyprus 59 57Marios Tornaritis (1 December 2023 -), Finance Manager, Cyprus 28 22S\u00f8lve Nilsen (1 October 2010 -), General manager of the Branch, Norway 221 187Total 308 266The following fee has been paid to the members of the Board (amounts in USD 1,000) :2025 2024Berge Gerdt Larsen- Chair of the Board, Remuneration committee (re-elected on 29 May 2025) 310 0George Hadjineophytou - Board member, Audit & Remuneration committees (re-elected on 29 May 53 522025)Sjur Storaas - Board member, Audit & Remuneration committees (re-elected on 29 May 2025) 47 47Polycarpos Protopapas - Board member (re-elected on 29 May 2025) 0 0Total 410 99",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "NOTE 6 WAGES COST(amounts in USD 1,000)2025 2024Wages and salaries 13,888 12,699Social security 1,245 1,125Pension costs 1,014 833Other contributions 649 600Total 16,796 15,257The Group had 214 employees as at the end of 2025 (2024: 251 employees).Average number of employees was 233 in 2025 (2024: 225).Remuneration and benefits to directors and key management personnel (amounts in USD 1,000)2025 2024Polycarpos Protopapas (27 November 2019 -), Managing Director, Cyprus 59 57Marios Tornaritis (1 December 2023 -), Finance Manager, Cyprus 28 22S\u00f8lve Nilsen (1 October 2010 -), General manager of the Branch, Norway 221 187Total 308 266The following fee has been paid to the members of the Board (amounts in USD 1,000) :2025 2024Berge Gerdt Larsen- Chair of the Board, Remuneration committee (re-elected on 29 May 2025) 310 0George Hadjineophytou - Board member, Audit & Remuneration committees (re-elected on 29 May 53 522025)Sjur Storaas - Board member, Audit & Remuneration committees (re-elected on 29 May 2025) 47 47Polycarpos Protopapas - Board member (re-elected on 29 May 2025) 0 0Total 410 99",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__47": {
"value": "NOTE 6 WAGES COST(amounts in USD 1,000)2025 2024Wages and salaries 13,888 12,699Social security 1,245 1,125Pension costs 1,014 833Other contributions 649 600Total 16,796 15,257The Group had 214 employees as at the end of 2025 (2024: 251 employees).Average number of employees was 233 in 2025 (2024: 225).Remuneration and benefits to directors and key management personnel (amounts in USD 1,000)2025 2024Polycarpos Protopapas (27 November 2019 -), Managing Director, Cyprus 59 57Marios Tornaritis (1 December 2023 -), Finance Manager, Cyprus 28 22S\u00f8lve Nilsen (1 October 2010 -), General manager of the Branch, Norway 221 187Total 308 266The following fee has been paid to the members of the Board (amounts in USD 1,000) :2025 2024Berge Gerdt Larsen- Chair of the Board, Remuneration committee (re-elected on 29 May 2025) 310 0George Hadjineophytou - Board member, Audit & Remuneration committees (re-elected on 29 May 53 522025)Sjur Storaas - Board member, Audit & Remuneration committees (re-elected on 29 May 2025) 47 47Polycarpos Protopapas - Board member (re-elected on 29 May 2025) 0 0Total 410 99",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__52": {
"value": "NOTE 7 SPECIFICATION OF OTHER OPERATING EXPENSESThe amounts are exclusive of value added tax.Other operating expenses comprise the following main items2025 2024(amounts in USD 1,000) :Fees to external advisors, lawyers, auditors 1,150 928Cost of goods sold 25,441 18,289Allowance/(reversal) of expected credit losses (Note 14) 226 -412Expenses relating to short-term leases 29 0Expenses relating to leases of low value 2 2Profit on disposal of property, plant and equipment (Note 11) -1,365 -223Other operating expenses 5,900 5,804Total other operating expenses 31,383 24,388AUDITORS FEERecognised fee for auditors of the group and its subsidiaries (amounts in USD 1,000) :2025 2024Statutory audit 522 503Tax services 48 82Other non-audit services 21 43Total auditors' fee 591 628The total fees charged by the statutory audit firm for the statutory audit of the Parent's separate and consolidated annual financial statements for the year ended 31 December 2025 amounted to USD 212,477 / EUR 180,630. The total fees charged by the statutory audit firm for the year ended 31 December 2025 for tax compliance and advisory services amounted to USD 11,763 / EUR 10,000 and for other non audit services amounted to USD nil. The statutory audit firm fees disclosed exclude irrevocable VAT and are disclosed in EUR and USD.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "NOTE 7 SPECIFICATION OF OTHER OPERATING EXPENSESThe amounts are exclusive of value added tax.Other operating expenses comprise the following main items2025 2024(amounts in USD 1,000) :Fees to external advisors, lawyers, auditors 1,150 928Cost of goods sold 25,441 18,289Allowance/(reversal) of expected credit losses (Note 14) 226 -412Expenses relating to short-term leases 29 0Expenses relating to leases of low value 2 2Profit on disposal of property, plant and equipment (Note 11) -1,365 -223Other operating expenses 5,900 5,804Total other operating expenses 31,383 24,388AUDITORS FEERecognised fee for auditors of the group and its subsidiaries (amounts in USD 1,000) :2025 2024Statutory audit 522 503Tax services 48 82Other non-audit services 21 43Total auditors' fee 591 628The total fees charged by the statutory audit firm for the statutory audit of the Parent's separate and consolidated annual financial statements for the year ended 31 December 2025 amounted to USD 212,477 / EUR 180,630. The total fees charged by the statutory audit firm for the year ended 31 December 2025 for tax compliance and advisory services amounted to USD 11,763 / EUR 10,000 and for other non audit services amounted to USD nil. The statutory audit firm fees disclosed exclude irrevocable VAT and are disclosed in EUR and USD.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "NOTE 7 SPECIFICATION OF OTHER OPERATING EXPENSESThe amounts are exclusive of value added tax.Other operating expenses comprise the following main items2025 2024(amounts in USD 1,000) :Fees to external advisors, lawyers, auditors 1,150 928Cost of goods sold 25,441 18,289Allowance/(reversal) of expected credit losses (Note 14) 226 -412Expenses relating to short-term leases 29 0Expenses relating to leases of low value 2 2Profit on disposal of property, plant and equipment (Note 11) -1,365 -223Other operating expenses 5,900 5,804Total other operating expenses 31,383 24,388AUDITORS FEERecognised fee for auditors of the group and its subsidiaries (amounts in USD 1,000) :2025 2024Statutory audit 522 503Tax services 48 82Other non-audit services 21 43Total auditors' fee 591 628The total fees charged by the statutory audit firm for the statutory audit of the Parent's separate and consolidated annual financial statements for the year ended 31 December 2025 amounted to USD 212,477 / EUR 180,630. The total fees charged by the statutory audit firm for the year ended 31 December 2025 for tax compliance and advisory services amounted to USD 11,763 / EUR 10,000 and for other non audit services amounted to USD nil. The statutory audit firm fees disclosed exclude irrevocable VAT and are disclosed in EUR and USD.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__54": {
"value": "NOTE 8 SPECIFICATION OF FINANCIAL ITEMS(amounts in USD 1,000) 2025 2024Interest incomeInterest income from current bank deposits 411 264Interest income from associate (refer to note 13) 699 6601,110 924Financial incomeDividend income 5 4Foreign exchange gain - net 2,312 0Profit on shares at fair value through profit and loss (refer to note 15) 24 0Reversal of expected credit losses on other financial assets 35 0Financial guarantee income 74 762,450 80Interest expensesOther interest expense -60 -53Interest expense on lease liabilities (refer to note 19) -879 -746-939 -799Financial expensesForeign exchange loss - net 0 -2,040Loss on shares at fair value through profit and loss (refer to note 15) 0 -2Other financial expenses -9 -54Allowance of expected credit losses on other financial assets 0 0-9 -2,096Net finance income/(expense) 2,612 -1,891",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__53": {
"value": "NOTE 8 SPECIFICATION OF FINANCIAL ITEMS(amounts in USD 1,000) 2025 2024Interest incomeInterest income from current bank deposits 411 264Interest income from associate (refer to note 13) 699 6601,110 924Financial incomeDividend income 5 4Foreign exchange gain - net 2,312 0Profit on shares at fair value through profit and loss (refer to note 15) 24 0Reversal of expected credit losses on other financial assets 35 0Financial guarantee income 74 762,450 80Interest expensesOther interest expense -60 -53Interest expense on lease liabilities (refer to note 19) -879 -746-939 -799Financial expensesForeign exchange loss - net 0 -2,040Loss on shares at fair value through profit and loss (refer to note 15) 0 -2Other financial expenses -9 -54Allowance of expected credit losses on other financial assets 0 0-9 -2,096Net finance income/(expense) 2,612 -1,891",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__56": {
"value": "NOTE 9 INCOME TAXThe tax charge (amounts in USD 1,000) 2025 2024Corporation tax 736 977Deferred tax - charge/(credit) 227 -268Tax charge 963 709The tax on the Group's results before tax differs from the theoretical amount that would arise 2025 2024using the applicable tax rates as follows: (amounts in USD 1,000)Result before tax charges 6,194 3,986Tax calculated at domestic tax rates applicable to profits in respective countries 1,749 1,098(12.5% for parent company) Tax effect of expenses not deductible for tax purposes 864 4,763Tax effect of allowances and income not subject to tax -1,254 -7,966Utilisation of previously unrecognised tax losses -949 -93Tax losses for the year (unrecognised) 553 2,907Tax charge 963 709Change in deferred tax is USD nil from tax losses (2024: USD -20 thousand) and USD -228 thousand from temporary differences (2024: USD 288 thousand). In Cyprus there is a time limit of 5 years for the use of carry-forward tax losses. Effective 1 January 2026, following tax reform in Cyprus, corporation tax rate increased from 12.5% to 15%, and companies may carry-forward tax losses for 7 years. There is no time limit for the use of carry-forward tax losses in Norway. Calculation of deferred tax Consolidated statement of financial position Consolidated statement of profit or loss(amounts in USD 1,000)2025 2024 2025 2024Non-current assets 4,170 2,544 359 -39Current assets -1,720 -889 -182 -172Non-current liabilities 0 0 0 0Current liabilities -127 -352 50 -77Net temporary differences 2,323 1,303 227 -288Carry forward loss 0 -2 0 20Basis for deferred tax liability 2,323 1,301Deferred tax expense/(benefit) 227 -268Deferred tax liability at nominal tax rates 523 296Carried tax asset 0 0Carried tax liability 523 296Temporary differences regarding non-cur-rent assets are primarily caused by 1) for property, plant and equipment; different depreciation and gains/losses profiles be-tween accounts and tax filings and 2) some unrealised currency gains or losses are included in the accounts but not in the tax filings. Temporary differences regarding current assets are primarily regarding impairments of receivables. Temporary dif-ferences regarding current liabilities are regarding accruals. For the Norwegian companies, the tax obligation is nominated and calculated in NOK, and then converted to USD. The tax rate is 22%.The Group has deductible temporary differences, including carry forward losses mainly in Norway and Australia, of USD 33.6 million (2024: USD 32.1 million) with a tax value of USD 10.0 million (2024: USD 9.1 million) that are not carried as deferred tax assets since it is uncertain that these can be utilised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__55": {
"value": "NOTE 9 INCOME TAXThe tax charge (amounts in USD 1,000) 2025 2024Corporation tax 736 977Deferred tax - charge/(credit) 227 -268Tax charge 963 709The tax on the Group's results before tax differs from the theoretical amount that would arise 2025 2024using the applicable tax rates as follows: (amounts in USD 1,000)Result before tax charges 6,194 3,986Tax calculated at domestic tax rates applicable to profits in respective countries 1,749 1,098(12.5% for parent company) Tax effect of expenses not deductible for tax purposes 864 4,763Tax effect of allowances and income not subject to tax -1,254 -7,966Utilisation of previously unrecognised tax losses -949 -93Tax losses for the year (unrecognised) 553 2,907Tax charge 963 709Change in deferred tax is USD nil from tax losses (2024: USD -20 thousand) and USD -228 thousand from temporary differences (2024: USD 288 thousand). In Cyprus there is a time limit of 5 years for the use of carry-forward tax losses. Effective 1 January 2026, following tax reform in Cyprus, corporation tax rate increased from 12.5% to 15%, and companies may carry-forward tax losses for 7 years. There is no time limit for the use of carry-forward tax losses in Norway. Calculation of deferred tax Consolidated statement of financial position Consolidated statement of profit or loss(amounts in USD 1,000)2025 2024 2025 2024Non-current assets 4,170 2,544 359 -39Current assets -1,720 -889 -182 -172Non-current liabilities 0 0 0 0Current liabilities -127 -352 50 -77Net temporary differences 2,323 1,303 227 -288Carry forward loss 0 -2 0 20Basis for deferred tax liability 2,323 1,301Deferred tax expense/(benefit) 227 -268Deferred tax liability at nominal tax rates 523 296Carried tax asset 0 0Carried tax liability 523 296Temporary differences regarding non-cur-rent assets are primarily caused by 1) for property, plant and equipment; different depreciation and gains/losses profiles be-tween accounts and tax filings and 2) some unrealised currency gains or losses are included in the accounts but not in the tax filings. Temporary differences regarding current assets are primarily regarding impairments of receivables. Temporary dif-ferences regarding current liabilities are regarding accruals. For the Norwegian companies, the tax obligation is nominated and calculated in NOK, and then converted to USD. The tax rate is 22%.The Group has deductible temporary differences, including carry forward losses mainly in Norway and Australia, of USD 33.6 million (2024: USD 32.1 million) with a tax value of USD 10.0 million (2024: USD 9.1 million) that are not carried as deferred tax assets since it is uncertain that these can be utilised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__57": {
"value": "NOTE 10 EARNINGS PER SHARE(amounts in USD 1,000, with the exception of shares and earnings per share) 2025 2024Result attributable to the equity holders of the parent5,4493,975Weighted average number of shares59,033,78659,033,786Number of shares at period end (excluding treasury shares) 59,033,786 59,033,786Basic earnings per average number of sharesFrom continuing operations 0.09 0.07Basic earnings per share (USD per share) 0.09 0.07The Company has no outstanding or authorised stock options, or warrants. As at 31 December 2025 and 31 December 2024, a subsidiary of the Company held 100,000 treasury shares.The weighted average number of shares takes into account the weighted average effect of changes in treasury shares during the year, if any. There have been no changes in the treasury shares of the Group during the year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__60": {
"value": "NOTE 11 PROPERTY, PLANT AND EQUIPMENT(amounts in USD 1,000) Energy Land andLand rigs TotalService buildingsand other equipmentAccounting year 2024Book value 01.01.24 12,005 2,292 1,418 15,715Currency differences -354 -98 0 -452Additions 4,451 0 0 4,451Disposals -1,503 -5 0 -1,508Depreciation for the year -3,282 -169 -347 -3,798Impairment charge -228 -526 0 -754Accumulated cost of assets reclas-1,822 0 0 1,822sified from RoUAccumulated depreciation of assets -1,101 0 0 -1,101reclassified from RoUAccumulated depreciation of assets 1,055 5 0 1,060disposedAccumulated impairment of assets 0 0 0 0disposedBook value 31.12.24 12,865 1,499 1,071 15,435Per 31 December 2024Acquisition cost 300,256 4,358 14,270 318,884Accumulated impairment -28,343 -1,445 -7,656 -37,444Accumulated depreciation -259,048 -1,414 -5,543 -266,005Book value 31.12.24 12,865 1,499 1,071 15,435Accounting year 2025Book value 01.01.25 12,865 1,499 1,071 15,435Currency differences 1,077 156 0 1,233Additions 5,402 0 0 5,402Disposals -5,163 -16 0 -5,179Depreciation for the year -3,843 -36 -347 -4,226Impairment charge 0 0 0 0Accumulated cost of assets reclas-4,963 0 0 4,963sified from RoUAccumulated depreciation of assets -2,384 0 0 -2,384reclassified from RoUAccumulated depreciation of assets 914 0 0 914disposedAccumulated impairment of assets 2,417 16 0 2,433disposedBook value 31.12.25 16,248 1,619 724 18,591Per 31 December 2025Acquisition cost 306,535 4,498 14,270 325,303Accumulated impairment -27,429 -1,445 -7,656 -36,530Accumulated depreciation -262,858 -1,434 -5,890 -270,182Book value 31.12.25 16,248 1,619 724 18,591Depreciation period 5-12 years 33 years* 12 yearsResidual value 0 0 0*) Land is not depreciatedIMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT31 December 2024As at 31 December 2024, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors. The Group identified impairment triggers for land rig, equipment and a plant located in Iraq and performed impairment assessment treating the land rig as one cash generated unit and the plant and other equipment as another cash generated unit. For the land rig carried at USD 1.1 million no impairment was needed based on value in use calcula-tions based on latest forecasts and using a discounting rate of 15%. A decrease in forecasts by 70% along with an increase of the discounting rate by 5% would not result in any impairment.The Group recognised an impairment of USD 526 thousand regarding the plant and USD 228 thousand regarding equipment following value in use calculations based on latest fore-casts and using a discounting rate of 15%.The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2025. A decrease in projected revenue and associated direct cost of 1% would result in additional impairment of USD 114 thousand and a change of 10% would result in additional impairment of USD 1.1 million. An increase of the discount rate by 1% would result in an additional impairment of USD 116 thousand.No impairment indications were identified for property, plant and equipment of other locations.31 December 2025As at 31 December 2025, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors.The Group identified impairment triggers for the property, plant and equipment and right of use assets cash generating unit located in Iraq and performed impairment assessment. The land rig is considered as a separate cash generated unit, for which no impairment indicators were identified. For the property, plant and equipment and right of use assets carried at USD 1.4 million and USD 66 thousand no impairment was needed based on value in use calculations based on latest forecasts and using a discounting rate of 22%. The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2026. A decrease in projected revenue and associated direct cost of 70%, along with an increase of the discounting rate by 5% would still result in no impairment.No impairment indications were identified for property, plant and equipment and right of use assets of other locations.DISPOSALS AND RECLASSIFICATIONSEnergy Service and other equipment include fixed assets for own use of USD 2.2 million (2024: USD 2.2 million).In 2025, the Group had a profit from disposal of assets of USD 1.4 million (2024: profit of USD 0.2 million). The amount is included under other operating income. Proceeds from the disposals were USD 3.2 million (2024: USD 0.8 million).In 2025, the Group transferred accumulated cost price of USD 5.0 million (2024: USD 1.8 million) and accumulated depreciation of USD 2.4 million (2024: USD 1.1 million) from Right of Use assets to owned Property, Plant and Equipment relating to items for which the Group obtained legal ownership following expiry of lease term.CLIMATE RELATED MATTERSThe Group constantly monitors climate-related risks, including physical risks and transi-tion risks, when measuring the recoverable amount. While the Group does not believe its operations are currently significantly ex-posed to physical risk, the value-in-use may be impacted in different ways by transition risk, such as climate-related legislation, cli-mate-related regulations and changes in demand for the Group\u2019s products. The Group has concluded that no single climate-relat-ed assumption is a key assumption for the 2025 impairment testing. Increased costs in most value chains will be passed on by increased sales prices and thus result in general inflation.RIGHT OF USE ASSETSAs at 31 December 2025, management carried out an assessment of whether there is any indication that right of use assets may have suffered an impairment loss in accordance with the Group\u2019s policy and concluded that there is no such indication, except for the property, plant and equipment and right of use assets cash generating unit located in Iraq, for which impairment indicators were identified and an impairment assessment was performed and disclosed above.Energy Service and other equipment primarily include rental equipment. Land and buildings represent storage facilities and offices.In 2025 lease modifications were added with USD 4.5 million (2024: USD 16 thousand) connected to lease extensions of land and buildings.RIGHT OF USE ASSETSSet out below are the carrying amounts of right-of-use assets recognised and the move-ments during the period: (amounts in USD 1,000) Energy Ser-Land andTotalvice and other buildingsequipmentBook value 01.01.24 9,094 6,397 15,491Additions 2,018 0 2,018Modifications 0 16 16Disposal cost -45 -168 -213Disposal depreciation 10 168 178Depreciation of the year -1,585 -1,809 -3,394Accumulated cost of assets reclassified to -1,822 0 -1,822property, plant and equipmentAccumulated depreciation of assets reclas-1,101 0 1,101sified to property, plant and equipmentTranslation differences -9 -997 -1,006Book value 31.12.24 8,762 3,607 12,369Per 31 December 2024Acquisition cost 18,298 14,833 33,131Accumulated impairment -18 0 -18Accumulated depreciation -9,518 -11,226 -20,744Book value 31.12.24 8,762 3,607 12,369Additions 3,262 0 3,262Modifications 0 4,459 4,459Disposal cost -47 -37 -84Disposal depreciation 22 36 58Depreciation of the year -1,548 -1,903 -3,451Accumulated cost of assets reclassified to -4,963 0 -4,963property, plant and equipmentAccumulated depreciation of assets reclas-2,384 0 2,384sified to property, plant and equipmentTranslation differences -190 1,133 943Book value 31.12.25 7,682 7,295 14,977Per 31 December 2025Acquisition cost 16,360 20,388 36,748Accumulated impairment -18 0 -18Accumulated depreciation -8,660 -13,093 -21,753Book value 31.12.25 7,682 7,295 14,977Refer also to note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__59": {
"value": "NOTE 11 PROPERTY, PLANT AND EQUIPMENT(amounts in USD 1,000) Energy Land andLand rigs TotalService buildingsand other equipmentAccounting year 2024Book value 01.01.24 12,005 2,292 1,418 15,715Currency differences -354 -98 0 -452Additions 4,451 0 0 4,451Disposals -1,503 -5 0 -1,508Depreciation for the year -3,282 -169 -347 -3,798Impairment charge -228 -526 0 -754Accumulated cost of assets reclas-1,822 0 0 1,822sified from RoUAccumulated depreciation of assets -1,101 0 0 -1,101reclassified from RoUAccumulated depreciation of assets 1,055 5 0 1,060disposedAccumulated impairment of assets 0 0 0 0disposedBook value 31.12.24 12,865 1,499 1,071 15,435Per 31 December 2024Acquisition cost 300,256 4,358 14,270 318,884Accumulated impairment -28,343 -1,445 -7,656 -37,444Accumulated depreciation -259,048 -1,414 -5,543 -266,005Book value 31.12.24 12,865 1,499 1,071 15,435Accounting year 2025Book value 01.01.25 12,865 1,499 1,071 15,435Currency differences 1,077 156 0 1,233Additions 5,402 0 0 5,402Disposals -5,163 -16 0 -5,179Depreciation for the year -3,843 -36 -347 -4,226Impairment charge 0 0 0 0Accumulated cost of assets reclas-4,963 0 0 4,963sified from RoUAccumulated depreciation of assets -2,384 0 0 -2,384reclassified from RoUAccumulated depreciation of assets 914 0 0 914disposedAccumulated impairment of assets 2,417 16 0 2,433disposedBook value 31.12.25 16,248 1,619 724 18,591Per 31 December 2025Acquisition cost 306,535 4,498 14,270 325,303Accumulated impairment -27,429 -1,445 -7,656 -36,530Accumulated depreciation -262,858 -1,434 -5,890 -270,182Book value 31.12.25 16,248 1,619 724 18,591Depreciation period 5-12 years 33 years* 12 yearsResidual value 0 0 0*) Land is not depreciatedIMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT31 December 2024As at 31 December 2024, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors. The Group identified impairment triggers for land rig, equipment and a plant located in Iraq and performed impairment assessment treating the land rig as one cash generated unit and the plant and other equipment as another cash generated unit. For the land rig carried at USD 1.1 million no impairment was needed based on value in use calcula-tions based on latest forecasts and using a discounting rate of 15%. A decrease in forecasts by 70% along with an increase of the discounting rate by 5% would not result in any impairment.The Group recognised an impairment of USD 526 thousand regarding the plant and USD 228 thousand regarding equipment following value in use calculations based on latest fore-casts and using a discounting rate of 15%.The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2025. A decrease in projected revenue and associated direct cost of 1% would result in additional impairment of USD 114 thousand and a change of 10% would result in additional impairment of USD 1.1 million. An increase of the discount rate by 1% would result in an additional impairment of USD 116 thousand.No impairment indications were identified for property, plant and equipment of other locations.31 December 2025As at 31 December 2025, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors.The Group identified impairment triggers for the property, plant and equipment and right of use assets cash generating unit located in Iraq and performed impairment assessment. The land rig is considered as a separate cash generated unit, for which no impairment indicators were identified. For the property, plant and equipment and right of use assets carried at USD 1.4 million and USD 66 thousand no impairment was needed based on value in use calculations based on latest forecasts and using a discounting rate of 22%. The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2026. A decrease in projected revenue and associated direct cost of 70%, along with an increase of the discounting rate by 5% would still result in no impairment.No impairment indications were identified for property, plant and equipment and right of use assets of other locations.DISPOSALS AND RECLASSIFICATIONSEnergy Service and other equipment include fixed assets for own use of USD 2.2 million (2024: USD 2.2 million).In 2025, the Group had a profit from disposal of assets of USD 1.4 million (2024: profit of USD 0.2 million). The amount is included under other operating income. Proceeds from the disposals were USD 3.2 million (2024: USD 0.8 million).In 2025, the Group transferred accumulated cost price of USD 5.0 million (2024: USD 1.8 million) and accumulated depreciation of USD 2.4 million (2024: USD 1.1 million) from Right of Use assets to owned Property, Plant and Equipment relating to items for which the Group obtained legal ownership following expiry of lease term.CLIMATE RELATED MATTERSThe Group constantly monitors climate-related risks, including physical risks and transi-tion risks, when measuring the recoverable amount. While the Group does not believe its operations are currently significantly ex-posed to physical risk, the value-in-use may be impacted in different ways by transition risk, such as climate-related legislation, cli-mate-related regulations and changes in demand for the Group\u2019s products. The Group has concluded that no single climate-relat-ed assumption is a key assumption for the 2025 impairment testing. Increased costs in most value chains will be passed on by increased sales prices and thus result in general inflation.RIGHT OF USE ASSETSAs at 31 December 2025, management carried out an assessment of whether there is any indication that right of use assets may have suffered an impairment loss in accordance with the Group\u2019s policy and concluded that there is no such indication, except for the property, plant and equipment and right of use assets cash generating unit located in Iraq, for which impairment indicators were identified and an impairment assessment was performed and disclosed above.Energy Service and other equipment primarily include rental equipment. Land and buildings represent storage facilities and offices.In 2025 lease modifications were added with USD 4.5 million (2024: USD 16 thousand) connected to lease extensions of land and buildings.RIGHT OF USE ASSETSSet out below are the carrying amounts of right-of-use assets recognised and the move-ments during the period: (amounts in USD 1,000) Energy Ser-Land andTotalvice and other buildingsequipmentBook value 01.01.24 9,094 6,397 15,491Additions 2,018 0 2,018Modifications 0 16 16Disposal cost -45 -168 -213Disposal depreciation 10 168 178Depreciation of the year -1,585 -1,809 -3,394Accumulated cost of assets reclassified to -1,822 0 -1,822property, plant and equipmentAccumulated depreciation of assets reclas-1,101 0 1,101sified to property, plant and equipmentTranslation differences -9 -997 -1,006Book value 31.12.24 8,762 3,607 12,369Per 31 December 2024Acquisition cost 18,298 14,833 33,131Accumulated impairment -18 0 -18Accumulated depreciation -9,518 -11,226 -20,744Book value 31.12.24 8,762 3,607 12,369Additions 3,262 0 3,262Modifications 0 4,459 4,459Disposal cost -47 -37 -84Disposal depreciation 22 36 58Depreciation of the year -1,548 -1,903 -3,451Accumulated cost of assets reclassified to -4,963 0 -4,963property, plant and equipmentAccumulated depreciation of assets reclas-2,384 0 2,384sified to property, plant and equipmentTranslation differences -190 1,133 943Book value 31.12.25 7,682 7,295 14,977Per 31 December 2025Acquisition cost 16,360 20,388 36,748Accumulated impairment -18 0 -18Accumulated depreciation -8,660 -13,093 -21,753Book value 31.12.25 7,682 7,295 14,977Refer also to note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__58": {
"value": "NOTE 11 PROPERTY, PLANT AND EQUIPMENT(amounts in USD 1,000) Energy Land andLand rigs TotalService buildingsand other equipmentAccounting year 2024Book value 01.01.24 12,005 2,292 1,418 15,715Currency differences -354 -98 0 -452Additions 4,451 0 0 4,451Disposals -1,503 -5 0 -1,508Depreciation for the year -3,282 -169 -347 -3,798Impairment charge -228 -526 0 -754Accumulated cost of assets reclas-1,822 0 0 1,822sified from RoUAccumulated depreciation of assets -1,101 0 0 -1,101reclassified from RoUAccumulated depreciation of assets 1,055 5 0 1,060disposedAccumulated impairment of assets 0 0 0 0disposedBook value 31.12.24 12,865 1,499 1,071 15,435Per 31 December 2024Acquisition cost 300,256 4,358 14,270 318,884Accumulated impairment -28,343 -1,445 -7,656 -37,444Accumulated depreciation -259,048 -1,414 -5,543 -266,005Book value 31.12.24 12,865 1,499 1,071 15,435Accounting year 2025Book value 01.01.25 12,865 1,499 1,071 15,435Currency differences 1,077 156 0 1,233Additions 5,402 0 0 5,402Disposals -5,163 -16 0 -5,179Depreciation for the year -3,843 -36 -347 -4,226Impairment charge 0 0 0 0Accumulated cost of assets reclas-4,963 0 0 4,963sified from RoUAccumulated depreciation of assets -2,384 0 0 -2,384reclassified from RoUAccumulated depreciation of assets 914 0 0 914disposedAccumulated impairment of assets 2,417 16 0 2,433disposedBook value 31.12.25 16,248 1,619 724 18,591Per 31 December 2025Acquisition cost 306,535 4,498 14,270 325,303Accumulated impairment -27,429 -1,445 -7,656 -36,530Accumulated depreciation -262,858 -1,434 -5,890 -270,182Book value 31.12.25 16,248 1,619 724 18,591Depreciation period 5-12 years 33 years* 12 yearsResidual value 0 0 0*) Land is not depreciatedIMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT31 December 2024As at 31 December 2024, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors. The Group identified impairment triggers for land rig, equipment and a plant located in Iraq and performed impairment assessment treating the land rig as one cash generated unit and the plant and other equipment as another cash generated unit. For the land rig carried at USD 1.1 million no impairment was needed based on value in use calcula-tions based on latest forecasts and using a discounting rate of 15%. A decrease in forecasts by 70% along with an increase of the discounting rate by 5% would not result in any impairment.The Group recognised an impairment of USD 526 thousand regarding the plant and USD 228 thousand regarding equipment following value in use calculations based on latest fore-casts and using a discounting rate of 15%.The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2025. A decrease in projected revenue and associated direct cost of 1% would result in additional impairment of USD 114 thousand and a change of 10% would result in additional impairment of USD 1.1 million. An increase of the discount rate by 1% would result in an additional impairment of USD 116 thousand.No impairment indications were identified for property, plant and equipment of other locations.31 December 2025As at 31 December 2025, Group assessed whether indications of impairment exist relat-ed to equipment, land rig, land and buildings at each location considering internal and external factors.The Group identified impairment triggers for the property, plant and equipment and right of use assets cash generating unit located in Iraq and performed impairment assessment. The land rig is considered as a separate cash generated unit, for which no impairment indicators were identified. For the property, plant and equipment and right of use assets carried at USD 1.4 million and USD 66 thousand no impairment was needed based on value in use calculations based on latest forecasts and using a discounting rate of 22%. The calculation of value in use is most sen-sitive to the following assumptions:-Turnover projections-Operating expenses projections-Capital expenditure projections-Discount ratesTurnover, operating expenses and capital expenditure are based on present market conditions and assuming that they will per-sist through 2026. A decrease in projected revenue and associated direct cost of 70%, along with an increase of the discounting rate by 5% would still result in no impairment.No impairment indications were identified for property, plant and equipment and right of use assets of other locations.DISPOSALS AND RECLASSIFICATIONSEnergy Service and other equipment include fixed assets for own use of USD 2.2 million (2024: USD 2.2 million).In 2025, the Group had a profit from disposal of assets of USD 1.4 million (2024: profit of USD 0.2 million). The amount is included under other operating income. Proceeds from the disposals were USD 3.2 million (2024: USD 0.8 million).In 2025, the Group transferred accumulated cost price of USD 5.0 million (2024: USD 1.8 million) and accumulated depreciation of USD 2.4 million (2024: USD 1.1 million) from Right of Use assets to owned Property, Plant and Equipment relating to items for which the Group obtained legal ownership following expiry of lease term.CLIMATE RELATED MATTERSThe Group constantly monitors climate-related risks, including physical risks and transi-tion risks, when measuring the recoverable amount. While the Group does not believe its operations are currently significantly ex-posed to physical risk, the value-in-use may be impacted in different ways by transition risk, such as climate-related legislation, cli-mate-related regulations and changes in demand for the Group\u2019s products. The Group has concluded that no single climate-relat-ed assumption is a key assumption for the 2025 impairment testing. Increased costs in most value chains will be passed on by increased sales prices and thus result in general inflation.RIGHT OF USE ASSETSAs at 31 December 2025, management carried out an assessment of whether there is any indication that right of use assets may have suffered an impairment loss in accordance with the Group\u2019s policy and concluded that there is no such indication, except for the property, plant and equipment and right of use assets cash generating unit located in Iraq, for which impairment indicators were identified and an impairment assessment was performed and disclosed above.Energy Service and other equipment primarily include rental equipment. Land and buildings represent storage facilities and offices.In 2025 lease modifications were added with USD 4.5 million (2024: USD 16 thousand) connected to lease extensions of land and buildings.RIGHT OF USE ASSETSSet out below are the carrying amounts of right-of-use assets recognised and the move-ments during the period: (amounts in USD 1,000) Energy Ser-Land andTotalvice and other buildingsequipmentBook value 01.01.24 9,094 6,397 15,491Additions 2,018 0 2,018Modifications 0 16 16Disposal cost -45 -168 -213Disposal depreciation 10 168 178Depreciation of the year -1,585 -1,809 -3,394Accumulated cost of assets reclassified to -1,822 0 -1,822property, plant and equipmentAccumulated depreciation of assets reclas-1,101 0 1,101sified to property, plant and equipmentTranslation differences -9 -997 -1,006Book value 31.12.24 8,762 3,607 12,369Per 31 December 2024Acquisition cost 18,298 14,833 33,131Accumulated impairment -18 0 -18Accumulated depreciation -9,518 -11,226 -20,744Book value 31.12.24 8,762 3,607 12,369Additions 3,262 0 3,262Modifications 0 4,459 4,459Disposal cost -47 -37 -84Disposal depreciation 22 36 58Depreciation of the year -1,548 -1,903 -3,451Accumulated cost of assets reclassified to -4,963 0 -4,963property, plant and equipmentAccumulated depreciation of assets reclas-2,384 0 2,384sified to property, plant and equipmentTranslation differences -190 1,133 943Book value 31.12.25 7,682 7,295 14,977Per 31 December 2025Acquisition cost 16,360 20,388 36,748Accumulated impairment -18 0 -18Accumulated depreciation -8,660 -13,093 -21,753Book value 31.12.25 7,682 7,295 14,977Refer also to note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__63": {
"value": "NOTE 12 ASSOCIATED COMPANIESThe Group's interest in associated entities is accounted for using the equity method.PETROLIA NOCO ASThe company is an oil company exploring the Norwegian Continental Shelf for oil and gas and its shares are registered with ticker \u201cPNO\u201d on the NOTC (www.notc.no), a market place for unlisted shares. The company holds interests in 12 licences, two of which as an operator. Exploration activities are capital intensive, especially in the short term when drilling wells. The tax value of the expenses are refunded with 71.8% in the following tax year and an additional 6.2% will reduce payable taxes on any profits from sale of hydrocarbons. Thus in the long run, 22% of losses has to be funded by equity. Petrolia participate in capital issues to maintain its 49.9% ownership and has been the primary source of equity and debt funding since PNO was incorporated in 2011. Following a private placement in PNO in 2015 directed towards the largest shareholders of the Group, the Group\u2019s largest shareholders are now as-sisting in the funding of PNO, as are external lenders. In 2023 Petrolia AS subscribed for 4,985,000 new shares in Petrolia NOCO AS at NOK 2.00 per share. No additional sub-scriptions occurred in 2024. In 2025 Petrolia SE subscribed for 9,985,442 new shares in Petrolia NOCO AS at NOK 1.00 per share.The acquisition of a 12.26% interest in Brage was completed on 29 December 2023. PNO reported that net production to PNO in Q4 2025 was 2,084 boe per day.Petrolia Noco AS(amounts in USD 1,000)Book value per 31.12.2023 0Share issue 0Translation difference 0Share of result of the year 0Book value per 31.12.2024 0Share issue 920Translation difference -306Share of result of the year -606Book value per 31.12.2025 8KEY NUMBERS FROM THE ACCOUNTSCompany Incorpo-CurrentNon-cur-TotalCurrentNon-currentTotalRevenue Loss Shareholdingrated inassetsrent assetsassetsliabilitiesliabilitiesliabilitiesPetrolia Noco Bergen, ASNorway2025 17,838 79,794 97,632 37,224 60,391 97,615 62,988 -1,211 49.90%2024 20,581 71,857 92,438 36,497 56,613 93,110 62,854 -357 49.90%The associated company had no contingent liabilities as at 31 December 2025 or 2024.Petrolia Noco AS presently has no plans to drill exploration wells in 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__62": {
"value": "NOTE 12 ASSOCIATED COMPANIESThe Group's interest in associated entities is accounted for using the equity method.PETROLIA NOCO ASThe company is an oil company exploring the Norwegian Continental Shelf for oil and gas and its shares are registered with ticker \u201cPNO\u201d on the NOTC (www.notc.no), a market place for unlisted shares. The company holds interests in 12 licences, two of which as an operator. Exploration activities are capital intensive, especially in the short term when drilling wells. The tax value of the expenses are refunded with 71.8% in the following tax year and an additional 6.2% will reduce payable taxes on any profits from sale of hydrocarbons. Thus in the long run, 22% of losses has to be funded by equity. Petrolia participate in capital issues to maintain its 49.9% ownership and has been the primary source of equity and debt funding since PNO was incorporated in 2011. Following a private placement in PNO in 2015 directed towards the largest shareholders of the Group, the Group\u2019s largest shareholders are now as-sisting in the funding of PNO, as are external lenders. In 2023 Petrolia AS subscribed for 4,985,000 new shares in Petrolia NOCO AS at NOK 2.00 per share. No additional sub-scriptions occurred in 2024. In 2025 Petrolia SE subscribed for 9,985,442 new shares in Petrolia NOCO AS at NOK 1.00 per share.The acquisition of a 12.26% interest in Brage was completed on 29 December 2023. PNO reported that net production to PNO in Q4 2025 was 2,084 boe per day.Petrolia Noco AS(amounts in USD 1,000)Book value per 31.12.2023 0Share issue 0Translation difference 0Share of result of the year 0Book value per 31.12.2024 0Share issue 920Translation difference -306Share of result of the year -606Book value per 31.12.2025 8KEY NUMBERS FROM THE ACCOUNTSCompany Incorpo-CurrentNon-cur-TotalCurrentNon-currentTotalRevenue Loss Shareholdingrated inassetsrent assetsassetsliabilitiesliabilitiesliabilitiesPetrolia Noco Bergen, ASNorway2025 17,838 79,794 97,632 37,224 60,391 97,615 62,988 -1,211 49.90%2024 20,581 71,857 92,438 36,497 56,613 93,110 62,854 -357 49.90%The associated company had no contingent liabilities as at 31 December 2025 or 2024.Petrolia Noco AS presently has no plans to drill exploration wells in 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__61": {
"value": "NOTE 12 ASSOCIATED COMPANIESThe Group's interest in associated entities is accounted for using the equity method.PETROLIA NOCO ASThe company is an oil company exploring the Norwegian Continental Shelf for oil and gas and its shares are registered with ticker \u201cPNO\u201d on the NOTC (www.notc.no), a market place for unlisted shares. The company holds interests in 12 licences, two of which as an operator. Exploration activities are capital intensive, especially in the short term when drilling wells. The tax value of the expenses are refunded with 71.8% in the following tax year and an additional 6.2% will reduce payable taxes on any profits from sale of hydrocarbons. Thus in the long run, 22% of losses has to be funded by equity. Petrolia participate in capital issues to maintain its 49.9% ownership and has been the primary source of equity and debt funding since PNO was incorporated in 2011. Following a private placement in PNO in 2015 directed towards the largest shareholders of the Group, the Group\u2019s largest shareholders are now as-sisting in the funding of PNO, as are external lenders. In 2023 Petrolia AS subscribed for 4,985,000 new shares in Petrolia NOCO AS at NOK 2.00 per share. No additional sub-scriptions occurred in 2024. In 2025 Petrolia SE subscribed for 9,985,442 new shares in Petrolia NOCO AS at NOK 1.00 per share.The acquisition of a 12.26% interest in Brage was completed on 29 December 2023. PNO reported that net production to PNO in Q4 2025 was 2,084 boe per day.Petrolia Noco AS(amounts in USD 1,000)Book value per 31.12.2023 0Share issue 0Translation difference 0Share of result of the year 0Book value per 31.12.2024 0Share issue 920Translation difference -306Share of result of the year -606Book value per 31.12.2025 8KEY NUMBERS FROM THE ACCOUNTSCompany Incorpo-CurrentNon-cur-TotalCurrentNon-currentTotalRevenue Loss Shareholdingrated inassetsrent assetsassetsliabilitiesliabilitiesliabilitiesPetrolia Noco Bergen, ASNorway2025 17,838 79,794 97,632 37,224 60,391 97,615 62,988 -1,211 49.90%2024 20,581 71,857 92,438 36,497 56,613 93,110 62,854 -357 49.90%The associated company had no contingent liabilities as at 31 December 2025 or 2024.Petrolia Noco AS presently has no plans to drill exploration wells in 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__64": {
"value": "NOTE 13 OTHER FINANCIAL ASSETSSECURED LOANS TO PETROLIA NOCO AS (ASSOCIATE)The loans are denominated in NOK and carry an annual interest of 10% to 13.2%. The loans mature on 1 January 2027.In 2024, management assessed that there is very little risk regarding their recoverability and that the related expected credit losses for both loans amount to USD 250,000. In 2025 a reversal of the ECL by USD 35,000 reduced the ECL balance to USD 215,000. The assets of the company consist primarily of oil and gas properties and associated deferred tax liability and associated decommissioning provisions, tax receivable and working capital in licenses. To the extent exploration costs are carried, in line with accounting principles, a tax liability of 78% is also carried reducing the net to 22%. For discoveries there will normally be values that are not carried. The shareholders of the associate company are also supportive by contributing additional equity when needed to support the explora-tion programme of the associate, including meeting its financial obligations.LIQUIDITY LOANS TO PETROLIA NOCO AS (ASSOCIATE)The loans are denominated in NOK and carry an annual interest of 13.2% (unsecured). The loans shall be of short duration and be repaid latest by the end of the year they are granted. During 2025, three drawdowns were made of maximum NOK 15 million and duration was less than five months. As at 31 December 2025 and 2024 the balances were USD nil. Interest received in 2025 was USD 70 thou-sand (2024: USD 30 thousand).ZEG POWER AS (FAIR VALUE THROUGH OCI INVESTMENT)ZEG delivers solutions for clean hydrogenproduction from gas, through its novel ZEG ICC\u2122 Technology with integrated carboncapture. The company is in financial distress and in present plans, existing shareholders will be diluted to less than 1% of a restruc-tured share capital.The Group owns shares and the investmentis carried at fair value through OCI (level 3).The cost of investment was NOK 4,758,789 (USD 521,967). During the year the Grouprecognised a fair value loss of nil (2024:USDUSD 1 million). For more information referto Note 18.Secured loans to Petrolia NOCO AS Shares Total(amounts in USD 1,000) 10% 13.2% Total Loan Zeg Power ASBook value per 31.12.2023 2,961 2,959 5,920 1,004 6,924Interest income 294 366 660 0 660Interest received -371 -363 -734 0 -734Addition 0 0 0 0 0Fair value change 0 0 0 -1,004 -1,004Repayment 0 0 0 0 0Translation difference -326 -308 -634 0 -634Book value per 31.12.2024 2,558 2,654 5,212 0 5,212Interest income 234 395 629 0 629Interest received -234 -389 -623 0 -623Addition 0 0 0 0 0Reversal of expected credit loss 35 0 35 0 35Repayment -921 0 -921 0 -921Translation difference 283 334 617 0 617Book value per 31.12.2025 1,955 2,994 4,949 0 4,949",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__66": {
"value": "NOTE 14 TRADE AND OTHER CURRENT RECEIVABLES(amounts in USD 1,000) 2025 2024Trade receivables, net of expected credit losses 16,947 13,035Other current receivables 2,822 1,488Total 19,769 14,523Ageing of trade receivables as at 31 December Not due 1-30 days 31-60 days 61-90 days 90+ days Tota l2025Trade receivables 9,411 2,755 1,221 1,519 4,610 19,516Total, gross 9,411 2,755 1,221 1,519 4,610 19,516Expected credit loss rate 0.23% 0.33% 9.17% 12.05% 14.76% 4.16%Expected credit loss (simplified approach)* 22 9 112 183 410 736Expected credit loss (individually assessed) 0 0 0 0 1,833 1,833Total, net 9,389 2,746 1,109 1,336 2,367 16,947* ) Provision matrixAgeing of trade receivables as at 31 December Not due 1-30 days 31-60 days 61-90 days 90+ days Tota l2024Trade receivables 8,049 3,390 836 171 4,341 16,787Total, gross 8,049 3,390 836 171 4,341 16,787Expected credit loss rate 0.11% 6.28% 4.78% 7.60% 21.88% 3.81%Expected credit loss (simplified approach)* 9 213 40 13 242 517Expected credit loss (individually assessed) 0 0 0 0 3,235 3,235Total, net 8,040 3,177 796 158 864 13,035* ) Provision matrixMovement of accumulated expected credit losses on trade receivables(amounts in USD 1,000) 2025 2024Opening balance 3,752 6,738Charge/(reversal) for the year 226 -412Written off -1,409 -2,574Closing balance 2,569 3,752(amounts in USD 1,000) 2025 2024Bank accounts 17,114 13,397Hereof accounts restrictedOther 463 8Sum non-current 463 8Other 14 14Employees\u2019 tax deduction 230 191Sum current 244 205Total restricted cash 707 213Free cash 16,407 13,184Cash and bank accounts per currency (amounts in USD 1,000)Cash and bank accounts in NOK 8,328 5,662 Cash and bank accounts in USD 4,511 2,727 Cash and bank accounts in GBP 104 451 Cash and bank accounts in EUR 1,357 2,535Cash and bank accounts in NZD 54 42 Cash and bank accounts in RON 1,906 1,462 Cash and bank accounts in MYR 16 121 Cash and bank accounts in AUD 776 99 Cash and bank accounts in AED 58 10 Cash and bank accounts in PGK 29 298 Cash and bank accounts in IQD 22 2 Expected credit loss -47 -12 Total 17,114 13,397Restricted cash -707 -213 Total as per cash flow statement 16,407 13,184Refer to Note 23 for information on the ECL related to cash at bank.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__65": {
"value": "NOTE 14 TRADE AND OTHER CURRENT RECEIVABLES(amounts in USD 1,000) 2025 2024Trade receivables, net of expected credit losses 16,947 13,035Other current receivables 2,822 1,488Total 19,769 14,523Ageing of trade receivables as at 31 December Not due 1-30 days 31-60 days 61-90 days 90+ days Tota l2025Trade receivables 9,411 2,755 1,221 1,519 4,610 19,516Total, gross 9,411 2,755 1,221 1,519 4,610 19,516Expected credit loss rate 0.23% 0.33% 9.17% 12.05% 14.76% 4.16%Expected credit loss (simplified approach)* 22 9 112 183 410 736Expected credit loss (individually assessed) 0 0 0 0 1,833 1,833Total, net 9,389 2,746 1,109 1,336 2,367 16,947* ) Provision matrixAgeing of trade receivables as at 31 December Not due 1-30 days 31-60 days 61-90 days 90+ days Tota l2024Trade receivables 8,049 3,390 836 171 4,341 16,787Total, gross 8,049 3,390 836 171 4,341 16,787Expected credit loss rate 0.11% 6.28% 4.78% 7.60% 21.88% 3.81%Expected credit loss (simplified approach)* 9 213 40 13 242 517Expected credit loss (individually assessed) 0 0 0 0 3,235 3,235Total, net 8,040 3,177 796 158 864 13,035* ) Provision matrixMovement of accumulated expected credit losses on trade receivables(amounts in USD 1,000) 2025 2024Opening balance 3,752 6,738Charge/(reversal) for the year 226 -412Written off -1,409 -2,574Closing balance 2,569 3,752(amounts in USD 1,000) 2025 2024Bank accounts 17,114 13,397Hereof accounts restrictedOther 463 8Sum non-current 463 8Other 14 14Employees\u2019 tax deduction 230 191Sum current 244 205Total restricted cash 707 213Free cash 16,407 13,184Cash and bank accounts per currency (amounts in USD 1,000)Cash and bank accounts in NOK 8,328 5,662 Cash and bank accounts in USD 4,511 2,727 Cash and bank accounts in GBP 104 451 Cash and bank accounts in EUR 1,357 2,535Cash and bank accounts in NZD 54 42 Cash and bank accounts in RON 1,906 1,462 Cash and bank accounts in MYR 16 121 Cash and bank accounts in AUD 776 99 Cash and bank accounts in AED 58 10 Cash and bank accounts in PGK 29 298 Cash and bank accounts in IQD 22 2 Expected credit loss -47 -12 Total 17,114 13,397Restricted cash -707 -213 Total as per cash flow statement 16,407 13,184Refer to Note 23 for information on the ECL related to cash at bank.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__67": {
"value": "NOTE 15 FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSSDuring 2025 and 2024 Petrolia Invest AS, a wholly owned subsidiary of the Company, has invested liquid reserves in shares listed on the Oslo Stock Exchange. The table below presents details for shares in DNO International ASA, ticker DNO. The change of fair value amounting to a profit of USD 24 thousand (2024: loss of USD 2 thousand) is shown in note 8. (amounts in USD 1,000) 2025 2024DNO, shares 36,254 36,254DNO, total shares 975,000,000 975,000,000DNO, % owned 0.004% 0.004%DNO, market value (NOK 15.90 / USD 1.578) (NOK 10.47 / USD 0.922) 57 33Fair Value / Carried value (Level 1) 57 33",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__69": {
"value": "NOTE 16 CASH AND CASH EQUIVALENTS",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__68": {
"value": "NOTE 16 CASH AND CASH EQUIVALENTS",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__72": {
"value": "NOTE 17 SHARE CAPITALShare capital of Petrolia SEAuthorised Issued Nominal value Book valueBook value(amounts in USD 1,000)sharesshares20252024Shares 272,358,670 59,133,786 USD 0.10 USD 5,913 USD 5,913CHANGES TO SHARE CAPITALLIST OF THE MAJOR SHAREHOLDERSThere have been no changes to the share capital in 2025 or 2024.In March 2023, 100,000 own shares were purchased for a total of NOK 411,276 (NOK 4.11 per share) by Petrolia Invest AS, a 100% owned subsidiary.Petrolia SE had a total of 2.622 shareholders as at 31 December 2025. The tables below show the Company\u2019s 20 largest sharehold-ers as at 31 December 2025 and as at 23 April 2026 according to the VPS (shares with nominal value USD 0.10):Shareholders 31 December 2025 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 962 735 1,63 %7 TOKALA AS 578 025 0,98 %8 GR\u00d8NLAND, STEINAR 419 007 0,71 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 U-TURN VENTURES AS 204 345 0,35 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 \u00d8. H. HOLDING AS 201 482 0,34 %13 TROKON AS 160 000 0,27 %14 REPPEN, JON CHARLES 155 523 0,26 %15 TOSKA, KETIL 150 000 0,25 %16 \u00d8RNES AS 136 220 0,23 %17 WEMUNDSTAD, JOHAN 135 000 0,23 %18 \u00d8STFOLD ANLEGGSGARTNER AS 129 000 0,22 %19 SKARET INVEST AS 123 679 0,21 %20 OLSEN, ROLF ARILD 120 002 0,20 %Others 4 565 927 7,72 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %Shareholders 23 April 2026 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES AS 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 985 000 1,67 %7 TOKALA AS 508 025 0,86 %8 GR\u00d8NLAND, STEINAR 499 322 0,84 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 \u00d8. H. HOLDING AS 218 913 0,37 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 TOSKA, KETIL 150 000 0,25 %13 U-TURN VENTURES AS 145 000 0,25 %14 TROKON AS 140 000 0,24 %15 \u00d8RNES AS 136 220 0,23 %16 WEMUNDSTAD, JOHAN 135 000 0,23 %17 \u00d8STFOLD ANLEGGSGARTNER AS 129 450 0,22 %18 SKARET INVEST AS 128 685 0,22 %19 Avanza Bank AB 113 641 0,19 %20 OLSEN, ROLF ARILD 101 002 0,17 %Others 4 650 687 7,86 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %SHARES OWNED BY MEMBERS OF THE BOARD AND OTHER PRIMARY INSIDERSThe table below shows shareholding of members of the board and key management and other related parties (shares with nominal value USD 0.10)Name Shares SharesMembers of the board and management as at: 31 December 2025 23 April 2026Berge Gerdt Larsen, Chair of the Board 1) 3,789,897 3,789,897S\u00f8lve Nilsen, General manager (Norway) 202,971 202,971Total 3,992,868 3,992,8681) Berge Gerdt Larsen owns 44.95% of Increased Oil Recovery AS and his son owns the remaining 55.05%. Larsen Oil & Gas AS is a 100% owned subsidiary of Increased Oil Recovery AS. Together the two companies hold 26.82% of the shares. Increased Oil Recovery AS is a 49.63% shareholder in Independent Oil & Resources Plc, which holds 45.97% of the shares in Petrolia SE. Berge Gerdt Larsen also controls Time Critical Petroleum Resources AS which holds 6.41% of the shares in Petrolia SE and 20.95% in shares in Independent Oil & Resources Plc. Independent Oil & Resources Plc is a 38.75% shareholder in Noco Oil & Resources Ltd. Increased Oil Recovery AS owns 100% in Norwegian Oil Company AS which owns 38.42% in Noco Oil & Resources Ltd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__71": {
"value": "NOTE 17 SHARE CAPITALShare capital of Petrolia SEAuthorised Issued Nominal value Book valueBook value(amounts in USD 1,000)sharesshares20252024Shares 272,358,670 59,133,786 USD 0.10 USD 5,913 USD 5,913CHANGES TO SHARE CAPITALLIST OF THE MAJOR SHAREHOLDERSThere have been no changes to the share capital in 2025 or 2024.In March 2023, 100,000 own shares were purchased for a total of NOK 411,276 (NOK 4.11 per share) by Petrolia Invest AS, a 100% owned subsidiary.Petrolia SE had a total of 2.622 shareholders as at 31 December 2025. The tables below show the Company\u2019s 20 largest sharehold-ers as at 31 December 2025 and as at 23 April 2026 according to the VPS (shares with nominal value USD 0.10):Shareholders 31 December 2025 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 962 735 1,63 %7 TOKALA AS 578 025 0,98 %8 GR\u00d8NLAND, STEINAR 419 007 0,71 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 U-TURN VENTURES AS 204 345 0,35 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 \u00d8. H. HOLDING AS 201 482 0,34 %13 TROKON AS 160 000 0,27 %14 REPPEN, JON CHARLES 155 523 0,26 %15 TOSKA, KETIL 150 000 0,25 %16 \u00d8RNES AS 136 220 0,23 %17 WEMUNDSTAD, JOHAN 135 000 0,23 %18 \u00d8STFOLD ANLEGGSGARTNER AS 129 000 0,22 %19 SKARET INVEST AS 123 679 0,21 %20 OLSEN, ROLF ARILD 120 002 0,20 %Others 4 565 927 7,72 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %Shareholders 23 April 2026 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES AS 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 985 000 1,67 %7 TOKALA AS 508 025 0,86 %8 GR\u00d8NLAND, STEINAR 499 322 0,84 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 \u00d8. H. HOLDING AS 218 913 0,37 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 TOSKA, KETIL 150 000 0,25 %13 U-TURN VENTURES AS 145 000 0,25 %14 TROKON AS 140 000 0,24 %15 \u00d8RNES AS 136 220 0,23 %16 WEMUNDSTAD, JOHAN 135 000 0,23 %17 \u00d8STFOLD ANLEGGSGARTNER AS 129 450 0,22 %18 SKARET INVEST AS 128 685 0,22 %19 Avanza Bank AB 113 641 0,19 %20 OLSEN, ROLF ARILD 101 002 0,17 %Others 4 650 687 7,86 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %SHARES OWNED BY MEMBERS OF THE BOARD AND OTHER PRIMARY INSIDERSThe table below shows shareholding of members of the board and key management and other related parties (shares with nominal value USD 0.10)Name Shares SharesMembers of the board and management as at: 31 December 2025 23 April 2026Berge Gerdt Larsen, Chair of the Board 1) 3,789,897 3,789,897S\u00f8lve Nilsen, General manager (Norway) 202,971 202,971Total 3,992,868 3,992,8681) Berge Gerdt Larsen owns 44.95% of Increased Oil Recovery AS and his son owns the remaining 55.05%. Larsen Oil & Gas AS is a 100% owned subsidiary of Increased Oil Recovery AS. Together the two companies hold 26.82% of the shares. Increased Oil Recovery AS is a 49.63% shareholder in Independent Oil & Resources Plc, which holds 45.97% of the shares in Petrolia SE. Berge Gerdt Larsen also controls Time Critical Petroleum Resources AS which holds 6.41% of the shares in Petrolia SE and 20.95% in shares in Independent Oil & Resources Plc. Independent Oil & Resources Plc is a 38.75% shareholder in Noco Oil & Resources Ltd. Increased Oil Recovery AS owns 100% in Norwegian Oil Company AS which owns 38.42% in Noco Oil & Resources Ltd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__70": {
"value": "NOTE 17 SHARE CAPITALShare capital of Petrolia SEAuthorised Issued Nominal value Book valueBook value(amounts in USD 1,000)sharesshares20252024Shares 272,358,670 59,133,786 USD 0.10 USD 5,913 USD 5,913CHANGES TO SHARE CAPITALLIST OF THE MAJOR SHAREHOLDERSThere have been no changes to the share capital in 2025 or 2024.In March 2023, 100,000 own shares were purchased for a total of NOK 411,276 (NOK 4.11 per share) by Petrolia Invest AS, a 100% owned subsidiary.Petrolia SE had a total of 2.622 shareholders as at 31 December 2025. The tables below show the Company\u2019s 20 largest sharehold-ers as at 31 December 2025 and as at 23 April 2026 according to the VPS (shares with nominal value USD 0.10):Shareholders 31 December 2025 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 962 735 1,63 %7 TOKALA AS 578 025 0,98 %8 GR\u00d8NLAND, STEINAR 419 007 0,71 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 U-TURN VENTURES AS 204 345 0,35 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 \u00d8. H. HOLDING AS 201 482 0,34 %13 TROKON AS 160 000 0,27 %14 REPPEN, JON CHARLES 155 523 0,26 %15 TOSKA, KETIL 150 000 0,25 %16 \u00d8RNES AS 136 220 0,23 %17 WEMUNDSTAD, JOHAN 135 000 0,23 %18 \u00d8STFOLD ANLEGGSGARTNER AS 129 000 0,22 %19 SKARET INVEST AS 123 679 0,21 %20 OLSEN, ROLF ARILD 120 002 0,20 %Others 4 565 927 7,72 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %Shareholders 23 April 2026 Shares Shareholding1 INDEPENDENT OIL & RESOURCES PLC 1)27 182 571 45,97 %2 LARSEN OIL & GAS AS 1)12 410 177 20,99 %3 TIME CRITICAL PETROLEUM RESOURCES AS 1)3 789 897 6,41 %4 Noco Oil & Resources Ltd 1)3 709 888 6,27 %5 INCREASED OIL RECOVERY AS 1)3 446 624 5,83 %6 TROMMESTAD, OLE 985 000 1,67 %7 TOKALA AS 508 025 0,86 %8 GR\u00d8NLAND, STEINAR 499 322 0,84 %9 ELEKTROLAND NORGE AS 250 713 0,42 %10 \u00d8. H. HOLDING AS 218 913 0,37 %11 NILSEN, S\u00d8LVE 202 971 0,34 %12 TOSKA, KETIL 150 000 0,25 %13 U-TURN VENTURES AS 145 000 0,25 %14 TROKON AS 140 000 0,24 %15 \u00d8RNES AS 136 220 0,23 %16 WEMUNDSTAD, JOHAN 135 000 0,23 %17 \u00d8STFOLD ANLEGGSGARTNER AS 129 450 0,22 %18 SKARET INVEST AS 128 685 0,22 %19 Avanza Bank AB 113 641 0,19 %20 OLSEN, ROLF ARILD 101 002 0,17 %Others 4 650 687 7,86 %Total number of shares before treasury shares 59 033 786 99,83 %Treasury shares 100 000 0,17 %Total number of shares 59 133 786 100,00 %SHARES OWNED BY MEMBERS OF THE BOARD AND OTHER PRIMARY INSIDERSThe table below shows shareholding of members of the board and key management and other related parties (shares with nominal value USD 0.10)Name Shares SharesMembers of the board and management as at: 31 December 2025 23 April 2026Berge Gerdt Larsen, Chair of the Board 1) 3,789,897 3,789,897S\u00f8lve Nilsen, General manager (Norway) 202,971 202,971Total 3,992,868 3,992,8681) Berge Gerdt Larsen owns 44.95% of Increased Oil Recovery AS and his son owns the remaining 55.05%. Larsen Oil & Gas AS is a 100% owned subsidiary of Increased Oil Recovery AS. Together the two companies hold 26.82% of the shares. Increased Oil Recovery AS is a 49.63% shareholder in Independent Oil & Resources Plc, which holds 45.97% of the shares in Petrolia SE. Berge Gerdt Larsen also controls Time Critical Petroleum Resources AS which holds 6.41% of the shares in Petrolia SE and 20.95% in shares in Independent Oil & Resources Plc. Independent Oil & Resources Plc is a 38.75% shareholder in Noco Oil & Resources Ltd. Increased Oil Recovery AS owns 100% in Norwegian Oil Company AS which owns 38.42% in Noco Oil & Resources Ltd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__73": {
"value": "NOTE 18 FAIR VALUEFAIR VALUEExcept financial assets at fair value through profit or loss and financial assets through OCI, all financial instruments are measured at amortised cost. Fair values of loans receiv-able are based on management's estimates by reference to loans with similar character-istics. The carrying amount of loan receivable approximates its fair value. The carrying value of cash and cash equivalents approximate the fair value owing to the fact that these instru-ments have short maturity. Correspondingly, the carrying value of the trade receivables and trade payables approximate the fair value as they are established at normal terms and doubtful receivables are impaired by recording impairment loss. The carrying value of financial leases approximate their fair value as they made with third parties and carried interest at floating rates.FAIR VALUE HIERARCHYThe Group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:\u2022 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.\u2022 Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly.\u2022 Level 3: Techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data.For assets and liabilities that are recognised in the consolidated financial statements on a recurring basis, the Group determines wheth-er transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is sig-nificant to the fair value measurement as a whole) at the end of each reporting period.The Group's fair value through profit and loss investments comprises only of listed shares. Fair value is determined by the quoted (unadjusted) prices in the market (Level 1). The carrying amount as at 31 December 2025 was USD 57 thousand. The fair value of the financial asset through OCI was determined to be zero, as no cash flows are expected to be realized from this asset (level 3).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__74": {
"value": "NOTE 19 LEASESGROUP AS LESSEEThe Group has lease contracts in respect of equipment and land & buildings. The leases expire between 1 and 5 years for equipment and between 1 and 10 years for land & buildings. Various extension options are attached.Set out below are the carrying amounts of lease liabilities and the movements during the period:(amounts in USD 1,000) 2025 2024Lease liabilityAs at 1 January 10,027 14,195Additions 3,262 2,018Modifications 4,459 16Interest 879 746Translation difference 568 -814Payments -6,283 -6,134As at 31 December 12,912 10,027Current 4,297 4,655Non-current 8,615 5,372Set out below are the carrying amounts of lease liabilities per currency:(amounts in USD 1,000) 2025 2024NOK 4,714 5,876 USD 1,489 799 EUR 1,283 1,619 NZD 161 200 AUD 4,907 1,098 RON 146 123 MYR 0 29 IQD 73 83 GBP 139 200 As at 31 December 12,912 10,027 Modifications in 2025 primarily consist of lease extensions on our base in Australia. A carrying amount of USD 4.4 million (2024: USD 4.2 million) relates to equipment, and there are no options to extend or terminate. The lease term varies from 1 to 5 years and the average incremental borrowing rate used in the lease calculations is 5% (2024: 5%).A carrying amount of USD 8.5 million (2024: USD 5.8 million) relates to rental of offices. In most of the rental agreements there are options to extend. The lease term varies from 1 to 10 years and the average incremental borrowing rate used in the lease calculations is 5% (2024: 5%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__76": {
"value": "NOTE 20 TRADE AND OTHER PAYABLES(amounts in USD 1,000) 2025 2024Trade payables 4,208 3,217Total trade payables 4,208 3,217Other payablesOther current liabilities 7,992 5,455Total other payables 7,992 5,455Total trade and other payables 12,200 8,672",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__75": {
"value": "NOTE 20 TRADE AND OTHER PAYABLES(amounts in USD 1,000) 2025 2024Trade payables 4,208 3,217Total trade payables 4,208 3,217Other payablesOther current liabilities 7,992 5,455Total other payables 7,992 5,455Total trade and other payables 12,200 8,672",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__77": {
"value": "NOTE 21 BANK LOANS AND OVERDRAFTCurrent liabilities Interest Maturity Security Effective inter-2025 2024(amounts in USD 1,000)est rateBank loan GBP 50,000 Fixed 0% first year, June 2030 None 2.50 % 7 6thereafter 2.5%Bank loan AUD 680,000 Fixed 3.04% May 2026 (2024: Equipment 3.08 % 2 67June 2025)Bank loan EUR 400,000 Euribor 1M + 2% September 2029 Property, plant, bank 4.94 % 78 69Bank loan EUR 600,000 Euribor 1M + 2% December 2029 Property, plant, bank 4.92 % 131 116Bank loan EUR 728,077 Euribor 1M + 2% January 2031 Property, plant, bank 4.07 % 157 0Total 375 258Non-current liabilities Interest Maturity Security Effective in-2025 2024(amounts in USD 1,000)terest rateBank loan GBP 50,000 Fixed 0% first year, June 2030 None 2.50 % 28 33thereafter 2.5%Bank loan EUR 400,000 Euribor 1M + 2% September 2029 Property, plant, bank 4.94 % 215 260Bank loan EUR 600,000 Euribor 1M + 2% December 2029 Property, plant, bank 4.92 % 374 463Bank loan EUR 728,077 Euribor 1M + 2% January 2031 Property, plant, bank 4.07 % 699 0Total 1,316 756The Group has one unused overdraft facility of EUR 350 thousand.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__78": {
"value": "NOTE 22 CAPITAL MANAGEMENTCAPITAL STRUCTURE AND EQUITYFor the purpose of the Group's capital man-agement, capital includes issued capital, share premium and all the equity reserves attribut-able to the equity holders of the parent. The main objectives of the Group when monitoring capital are to safeguard the Group\u2019s ability to maintain favourable loan terms from the lenders in accordance with the Group\u2019s op-erations. By maintaining a satisfactory debt ratio and meeting its loan covenants, the Group is supporting the current operations and maximising the Group\u2019s value accordingly.The Group is managing the capital structure and making necessary adjustments based on a continuous assessment of the financial conditions that the enterprise is subject to and the present short and medium term prospects. The capital structure is managed through purchase of treasury shares, reduction of share capital, issuing new shares or through dividend policy.(amounts in USD 1,000) 2025 2024Equity of majority 48,347 40,824Bank loans 1,691 1,014 Leases 12,912 10,027 Trade payables 4,208 3,217 Other payables 8,222 5,668Less free cash -16,407 -13,184Net debt 10,626 6,742Equity and net debt 58,973 47,566Debt ratio 18% 14 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__82": {
"value": "Credit riskThe Group is primarily exposed to credit risk related to trade receivables, other receiva-bles, loans receivable and cash at bank. The maximum risk exposure is represented by the carrying value of trade receivables and other receivables referred to in note 14, loan receivable shown in note 13 and cash at bank in note 16.The Group\u2019s revenues arise from a limited number of transactions and customers and therefore credit risk is transparent. Management has assessed the collectability of receivables and do not expect losses other than the expected credit allowance already provided in line with the accounting policy. In 2023,expected credit loss of USD 250 thousand was provided for the loans receiv-able. In 2024 the change in ECL related to the loans was estimated to be insignificant. In 2025 a reversal of the ECL by USD 35,000 reduced the ECL balance to USD 215,000. Refer also to note 13.The Group does not hold any collateral as security for its receivables.The Group assesses, on an individual basis, its exposure to credit risk arising from other receivables. Management estimated the im-pairment loss at 31 December 2025 of other receivables to be immaterial.The Group assesses, on an individual basis, its exposure to credit risk arising from cash at bank. This assessment takes into account, ratings from external credit rating institutions.Management applies the IFRS 9 general ap-proach. Bank balances were assessed as performing (Stage 1) and an ECL provision of USD 47 thousand was made regarding one bank in Iraq. The ECL on other bank accounts is considered to be immaterial, as the cash at bank are held with banks with investment grade rating.Financial guaranteesGuarantees which represent irrevocable as-surances that the Group will make payments in the event that a counterparty cannot meet its obligations to third parties, carry the same credit risk as loans receivable.At the reporting date, the Group acts as a sole guarantor to the loan of associate company Petrolia Noco AS. As at 31 December 2025, and at the reporting date, the outstanding loan balance subject to this guarantee totalled NOK 50.0 million (USD 5.0 million) and the loan has been properly served by Petrolia Noco AS with no defaults. A financial guarantee liability of USD 129 thousand is included in other payables in note 20, which represents the guarantee fee charged less cumulative amortisation. No expected credit losses have been recognised as of the reporting date in respect of these financial guarantees provided by the Group, since it was assessed that the present value of related expected payments is immaterial.Until the date of the approval of the financial statements, no claim has been raised for the loan guarantee and the Board of Directors does not expect any claim in the future.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__79": {
"value": "Liquidity riskLiquidity risk is the risk that the Group may not be able to meet its financial liabilities as they fall due. The Group\u2019s strategy of handling liquidity risk is to have sufficient liquidity at all times to pay any liability on maturity, in both normal and extraordinary circumstances.Liquidity risk may also arise from the financial guarantee contracts provided by the Group to secure credit facilities obtained by the associate of the Group, as further analysed in Credit risk above.The table below states the maturity profile of the financial liabilities recognised as at 31 December 2025 and 2024.As at 31st of December 2025 < 1 year 1-5 years > 5 years TotalTrade payables 4,208 0 0 4,208Leasing (including interest) 4,656 9,433 39 14,128Bank loans (including interests) 438 1,407 14 1,859Other liabilities 8,222 0 0 8,222Total 17,524 10,840 53 28,417As at 31st of December 2024 < 1 year 1-5 years > 5 years TotalTrade payables 3,217 0 0 3,217Leasing (including interest) 4,968 6,529 150 11,647Bank loans (including interests) 355 844 12 1,211Other liabilities 5,668 0 0 5,668Total 14,208 7,373 162 21,743",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__80": {
"value": "The Group does not hold any collateral as security for its receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__81": {
"value": "Foreign exchange riskThe Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the NOK. Foreign exchange risk arises from future commercial transactions and recognised assets and liabilities. Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denominated in a currency that is not the entity\u2019s functional currency. The Group is exposed to exchange rate fluctuations connected to the value of NOK relative to USD due to the fact that the Group has mainly income and operating expenses in USD while parts of the financing and some assets are denominated in NOK.The Group has certain investments in foreign operations, whose net assets are exposed to foreign currency translation risk. The table below illustrates the Group\u2019s sen-sitivity related to reasonable changes in the currency rate between USD and NOK. The Group's main exposure to NOK is from the loan receivable amounting to USD 5.1 million, excluding accrued interest and expected credit losses, (2024: USD 5.4 million) as shown in note 13, cash at bank amounting to USD 8.3 million (2024: USD 5.7 million) as shown in note 16 and lease liabilities amounting to USD 4.7 million (2024: USD 5.9 million) as shown in note 19.Changes in other currencies will not have material impact on the profit & loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__83": {
"value": "NOTE 24 RELATED PARTIESLARSEN OIL & GAS AS (LOG AS) AND IN-CREASED OIL RECOVERY AS (IOR AS) AND KVER ASIOR AS is the 100% owner of LOG AS and Kver AS. Mr. Berge Gerdt Larsen, Chair of the Board has economic interest of 44.95% in IOR AS and is the Chair of the board in IOR AS and LOG AS. The Company has an office support agreement with LOG AS. The annual cost coverage was NOK 1.6 million (USD 153,089) in 2025. The annual cost coverage was NOK 1.4 million (USD 135,170) in 2024.The Company has an office lease agreement with Kver AS. Annual office rent is NOK 1.4 million (USD 134,334). In 2025 shared costs amounted to NOK 1.3 million (USD 131,852). In 2024 annual office rent was NOK 1.4 million (USD 129,379) and shared costs were NOK 1.2 million (USD 105,787).PETROLIA NOCO ASThe Group has granted two loans to Petrolia NOCO AS (owned 49.9%). The loans are denominated in NOK and carried an interest rate of 10% and 13.2% in 2025. The loans have maturity date on 1 January 2027 (Note 13). The investment in the associated com-pany is shown in note 12 and the loans are shown in note 13.MOUNTWEST PETROLEUM LTD.The Group has an office lease agreement with Mountwest Petroleum Ltd. Annual office rent is GBP 51,700 (USD 66,122). Mr. Berge Gerdt Larsen, Chair of the Board has indirect eco-nomic interest in Mountwest Petroleum Ltd.PETRORESOURCES LTDThe Group has an advisory service agreement with Petroresources Ltd with a quarterly fee of EUR 30,000. In 2025 EUR 120,000 (2024: EUR 120,000) has been invoiced in respect of the said agreement. Mr. Berge Gerdt Larsen, Chair of the Board, has indi-rect economic interest in, and is employed by Petroresources Ltd.REMUNERATION OF DIRECTORS AND KEY MANAGEMENT PERSONNEL AND DIRECTORS FEESRefer to note 6.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__84": {
"value": "NOTE 25 MATERIAL PARTLY OWNED SUBSIDIARIESIndependent Oil Tools Independent Oil Tools Iraq DOSCO BVfor General Trading Co. LtdThe NetherlandsIraq2025 2024 2025 2024Proportion of equity interest held by non-controlling interest 30 % 30 % 39 % 39 %Accumulated balances of material non-controlling interest 2,217 2,196 -187 -275 (Loss)/profit allocated to material non-controlling interest -270 164 87 -879 Comprehensive income/(loss) allocated to material non-controlling interest 21 28 87 -879 The summarised financial information of these subsidiaries is provided below. This information is based on amounts before inter-company eliminations.Summarised statement of profit or loss 2025 2024 2025 2024Revenue 15,321 15,163 8,168 2,586 Cost of sales -10,425 -9,646 -5,239 -954 Administrative expenses -4,689 -4,187 -2,150 -2,442 Depreciation -1,058 -615 -477 -1,463 Finance (cost)/income -52 -1 42 19 (Loss)/profit before tax -903 714 344 -2,254 Income tax 3 -168 -120 0 (Loss)/profit for the year -900 546 224 -2,254 Exchange differences 970 -451 0 0 Total comprehensive income/(loss) 70 95 224 -2,254 Attributable to non-controlling interest 21 28 87 -879 Dividends paid to non-controlling interest 0 0 0 0Summarised statement of financial position 2025 2024 2025 2024Current assets 4,478 5,053 6,482 2,495 Non-current assets 5,711 2,733 1,443 1,892 Current liabilities 2,801 467 8,405 5,091 Non-current liabilities 0 0 0 0 Total equity 7,389 7,319 -480 -704 Attributable to:- Equity holders of parent 5,172 5,123 -293 -429 - Non-controlling interest 2,217 2,196 -187 -275",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__85": {
"value": "NOTE 26 INVENTORIES(Amounts in USD 1,000)2025 2024Spare parts 365 295Finished goods (at lower of cost and net realisable value) 1,723 1,539Total inventories 2,088 1,834Finished goods represent Energy Service equipment held for sale. For the cost of goods sold refer to Note 7.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__86": {
"value": "NOTE 28 EVENTS AFTER THE REPORTING PERIODGEOPOLITICAL SITUATION IN THE MIDDLE EASTOn 28 February 2026, the geopolitical situation in the Middle East escalated due to the armed conflict. The situation has created heightened uncertainty in international relations and fi-nancial markets, with potential implications for global trade, energy supply, and overall economic stability. The extent and duration of these effects remain uncertain and cannot be reliably estimated at this stage. There are events that are indicative of con-ditions that arose after the reporting period. Therefore, these are considered as a non-ad-justing event and thus, are not reflected in the recognition and measurement of the assets and liabilities in the financial statements as at 31 December 2025. Additional disclosures have been included in Note 27. CYPRUS TAX REFORMOn 31 December 2025, Cyprus enacted signifi-cant tax reform measures aimed at stimulating economic growth and enhancing tax compliance, with most changes effective from 1 January 2026. The tax reform includes amendments to six tax laws, namely the Income Tax law, the Special Contribution for Defence law, the Capital Gains Tax law, the Assessment and Collection of Taxes law, the Collection of Taxes law and the Stamp Duty law. Amongst the changes is the increase in the corporate income tax rate from 12,5% to 15%. Except for the matters mentioned above, there were no other material events after the re-porting period, which have a bearing on the understanding of the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800314VQ2TXFPB471",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}