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"value": "Restricted cash amounts to USD 11 million (USD 76 million) and is included in the cash. Changes in restricted cash is reflected in the cash flow.20. Cash and cash equivalentsCash and cash equivalents include cash on hand and deposits held at call with banks. Restricted cash consists of cash only available for specific purposes and include deposits with restric tions exceeding twelve months.2025 2024Total restricted cash 11 76 Unrestricted cash and cash equivalents 442 419 Money market fund 43 -Cash and cash equivalents 496 495 A portion of this cash serves as security for outstanding debt following enforcements of account pledges.Cash pool arrangementThe Group has cash pooling arrangements whereby cash surpluses and overdrafts residing in the Group companies bank accounts are pooled together to create a net surplus. Liquidity is made available through the cash pooling for the Companies in the Group to meet their obligations. The bank accounts in the cash pool consists of accounts in various currencies. At year end 2025 the Group has one cash pool owned by DOF Group ASA. The master account is nominated in USD and is classified as bank deposits and included in the table below. The total cash pool can never be overdrafted. Surplus cash transferred to the Group\u2019s cash pool will be available at all times to meet the Group\u2019s financial obligations at any time. Some subsidiaries are not part of the cash pool structure. While surplus cash in these companies is included in unrestricted cash, it is not necessarily available on demand, as access may be subject to legal, regulatory or operational constraints. Total cash in these subsidiaries are USD 99 million (USD 71 million), of which, USD 95 million (USD 71 million) is available to the rest of the Group through loans or dividends, subject to applicable approvals. Balance Balance Currency Currency amount 31.12.2025 Currency amount 31.12.2024 Cash pool arrangement 1 NOK 69 7 - - Cash pool arrangement 2 NOK - - 80 7 Cash pool arrangement 3 NOK - - 76 7Cash pool arrangement 1 USD 38 38 - - Cash pool arrangement 2 USD - - 2 2 Cash pool arrangement 3 USD - - 86 86Cash pool arrangement 1 GBP 5 6 - - Cash pool arrangement 2 GBP - - 1 2 Cash pool arrangement 3 GBP - - 11 13Cash pool arrangement 1 EUR 2 3 - - Cash pool arrangement 2 EUR - - - - Cash pool arrangement 3 EUR - - - - Cash pool arrangement 1 AUD 7 5 - - Cash pool arrangement 2 AUD - - 1 - Cash pool arrangement 3 AUD - - 10- 6Cash pool arrangement 1 SGD 1 1 - - Cash pool arrangement 2 SGD - - - - Cash pool arrangement 3 SGD - - 1 1Cash pool arrangement 1 CAD 6 5 - - Cash pool arrangement 2 CAD - - - - Cash pool arrangement 3 CAD - - 6 4Total net cash pool 65 128 Total surpluses 65 128 Total overdrafts - -",
"dimensions": {
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"language": "en",
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"value": "1. Corporate information and going concern Corporate informationDOF Group ASA (the Company) is the ultimate parent company of a number of companies, as specified in note 32 \u2018Companies within the Group\u2019. DOF Group ASA (the Company) was established in September 2022 and listed on the Stock Exchange in June 2023 with OSE ticker code \u201cDOFG\u201d.The Group is involved in business of industrial offshore activities as owner and operator of modern offshore vessels.The Group\u2019s activities comprise five segments, as specified in note 6 \u2018Segment information\u2019.The Annual Accounts were approved for publication by the Board of Directors on 7 April 2026. The financial report is divided into the Group\u2019s accounts and the parent company\u2019s accounts. The report starts with the Group\u2019s accounts.If not stated otherwise, all amounts in the notes are in USD million. Going concernThe consolidated financial statements and the parent company\u2019s financial statements are prepared on the assumption of going concern in accordance with IAS 1.25.The markets have continued to be strong and based on the Group\u2019s high backlog and the budgets for the next 12 months, the Board is of the opinion that the Group is a going concern.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "DOF Group ASA",
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"language": "en",
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}
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"value": "DOF Group ASA",
"dimensions": {
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__8": {
"value": "ASA",
"dimensions": {
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__11": {
"value": "The Group is involved in business of industrial offshore activities as owner and operator of modern offshore vessels.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Going concernThe consolidated financial statements and the parent company\u2019s financial statements are prepared on the assumption of going concern in accordance with IAS 1.25.The markets have continued to be strong and based on the Group\u2019s high backlog and the budgets for the next 12 months, the Board is of the opinion that the Group is a going concern.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
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"value": "2. Summary of significant accounting policiesBasic for preparation the consolidated financial statementsGeneralThe consolidated financial statements of the Group have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU.Group consolidation principlesSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies.Conversion of foreign currencya) Foreign currencyThe Group has a global operation with the main currency in USD and from 2024 the presentation currency in the consolidated financial statements was changed from NOK to USD. In addition, the parent company and some of the Norwegian companies in the Group changed their functional currency to USD as from 2024. Items 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 functional currency is mainly USD, NOK, BRL, GBP, CAD and AUD.b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transac tion date. Foreign exchange gains and losses resulting from the settlement of such transactions are presented as realised currency gain/loss under financial items. Similarly, the con version at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised as unrealised currency gain/loss.c) Group companiesGroup entities that have a functional currency which differs from the Group\u2019s presentation currency are converted into the presentation currency as follows:\u2022 Assets and liabilities are converted to the presentation currency at the foreign exchange rate at the end of the reporting period.\u2022 Income and expenses are converted using the average rate of exchange.\u2022 All exchange differences are recognised in other compre hensive income and specified separately in the statement of changes in equity.When the entire interest in a foreign entity is disposed of or control is lost, the cumulative exchange differences relating to that foreign entity are reclassified to profit or loss.General Classification of assets and liabilitiesAssets are classified as current assets when:\u2022 The asset forms part of the entity\u2019s service cycle, and is expected to be real-ised or consumed over the course of the entity\u2019s normal operations, or;\u2022 The asset is held for trading, or;\u2022 The asset is expected to be realised within 12 months after the reporting period.All other assets are classified as non-current assets.Liabilities are classified as current when:\u2022 The liability forms part of the entity\u2019s service cycle, and is ex pected to be settled in the course of normal production time, or;\u2022 The liability is held for trading, or;\u2022 Settlement of the liability has been agreed upon within 12 months after the reporting period, or;\u2022 The entity does not have an unconditional right to post pone settlement of the liability until at least 12 months after the reporting period.All other liabilities are classified as non-current liabilities.Significant accounting judgements and estimation uncertaintyUse of estimatesThe preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group\u2019s accounting policies. Changes in accounting estimates are recognised in profit or loss for the period in which they occurred. If the changes also apply to future periods, the effect of the change is distributed over current and future periods.The most important areas where estimated and judgments are having an impact are listed below. Detailed information of these estimates and judgments are disclosed in the relevant notes.Major sources of estimation uncertainty:\u2022 Calculation of value in use in testing of impairment of vessel (Note 13 \u2018Tangible assets\u2019)\u2022 Useful life and residual value of vessels (Note 13 \u2018Tangible assets\u2019)\u2022 Recognition of deferred tax asset for tax losses carried forward (Note 11 \u2018Tax\u2019)\u2022 Lump sum contracts (Note 7 \u2018Operating revenue\u2019)\u2022 Purchase price allocation with regards to acquisition of DOF Denmark in 2024 (Note 33 \u2018Significant acquisition\u2019)New standards, amendments and interpretations adopted by the GroupThe following standard will be effective from 1 January 2027:\u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements\u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures and amendmentThe new standard, IFRS 18, is expected to have an impact on the structure of the statement of profit or loss and additional disclosure requirements and is effective for annual periods beginning on 1 January 2027. Comparative figures for 2026 must be restated in line with the new standard. The new standard, IFRS 19, does not expected to have a significant impact on the Group\u2019s subsidiaries financial reporting due to the regulation on simplified application of international accounting standards (simplified IFRS).The reporting below is presented according to internal management reporting, based on the proportional consolidation method of accounting of jointly controlled companies. The bridge between the management reporting and the figures reported in the financial statement is presented below.14. Contract cost 2025 2024Book value at 01.01 2736Additions 3319Amortisation -21-22Currency translation differences 2-5Book value 31.12. 42 27 Costs of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are capitalised as contract costs. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as non-current assets and the amortisation is presented as operating expenses.For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019.16. Joint arrangements and associatesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signif icant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividends from joint ventures and associates are recognised when the right to receive payment is established.2025 DOFCON Brasil GroupKDS JV AS AssociatesTotalBooked value of investments 01.01. 311 1 - 311 Addition - - - - Profit (loss) for the period 48 - - 48 Other comprehensive income 2 - - 2 Dividend -50 -1 - -50 Booked value of investments 31.12. 311 - - 311 2024DOFCON Brasil Group KDS JV AS Associates TotalBooked value of investments 01.01. 315 1 - 316 Addition - - - - Profit (loss) for the period 43 - - 43 Other comprehensive income 2 - - 2 Dividend -50 - - -50 Booked value of investments 31.12. 311 1 - 311 Place of business/country Name of entityof incorporation % of ownership interest Nature of the relationship Measurement methodDOFCON Brasil GroupNorway50%Joint ventureEquityKDS JV ASNorway50%Joint ventureEquitySemar ASNorway42\ue61f3%AssociatesEquityDOFCON Brasil GroupDOFCON Brasil AS is a holding company located in Bergen and is jointly owned by DOF Subsea AS and Technip Coflexip Norge AS. DOFCON Brasil AS owns and controls TechDOF Brasil AS and DOFCON Navega\u00e7\u00e3o Ltda. DOFCON Brasil Group owns and operates six vessels on long-term contracts in Brazil with Petrobras.Skandi A\u00e7u and Skandi B\u00fazios are owned by TechDOF Brasil AS. Skandi Niter\u00f3i, Skandi Vit\u00f3ria, Skandi Recife and Skandi Olinda are owned by DOFCON Navega\u00e7\u00e3o Ltda.An indicator test for impairment has been carried out which shows that changes in the assumptions used as a basis for the impairment model have not changed significantly and impairment testing has not been done at year end 2025. Impairment tests in 2024 resulted in reversal of remaining previous impairment of vessels in DOFCON with in total USD 36 million (50% share).The Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 228 million (USD 276 million). See note 28 \u2018Guarantees\u2019 for additional information.KDS JV ASKDS AS is owned by DOF Subsea Group and Aker Solutions AS where each part owns 50% of liable capital. The company had no operational activity in 2025 and is in process of liquidation.AssociatesSemar AS; DOF Subsea AS is shareholder with 42.3% through it\u2019s subsidiary DOF Subsea Rederi III AS. Jointly controlled companiesDOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASProfit or Loss and other comprehensive income2025 2025 2024 2024Operating revenue 327 - 278 - Operating costs -75 - -84 -Operating result before depreciation (EBITDA) 252 - 193 -Depreciation -77 - -89 - Impairment - - 71 - Operating result (EBIT) 175 - 176 -Net financial result -26 - -68 -Profit (loss) before tax 149 - 108 -Tax income (expenses) -53 - -22 - Profit (loss) for the year 96 - 86 -Other comprehensive income, net of tax5 - 5 - Total comprehensive income, net of tax101 - 91 -Balance sheet 31.12.2025 31.12.2025 31.12.2024 31.12.2024Tangible assets 1 233 - 1 283 - Deferred tax assets - - - - Other non-current assets- - 5 - Total non-current assets 1 233 - 1 287 - Current receivables 80 - 66 - Cash and cash equivalents 78 - 90 1 Total current assets 159 - 157 1 Total assets 1 392 - 1 444 1 Total equity 616 - 615 1 Non-current liabilities 597 - 666 - Current liabilities 178 - 163 - Total liabilities 776 - 829 -Total equity and liabilities 1 392 - 1 444 1 DOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASReconciliation of summarised financial information31.12.2025 31.12.2025 31.12.2024 31.12.2024Group's interest in the joint venture at 50% 308 - 307 1 Negative equity recognised3 4 Group's carrying amount of the investment 311 - 311 1 Financial statements of the joint ventures have not been audited as of the Group\u2019s reporting date. The figures above are consolidated with the use of the equity method.27. DerivativesIn 2025, the Group has entered into interest rate swaps that are utilised to manage interest rate risk by converting from floating to fixed interest rates on debt to credit institutions. In addition, foreign exchange contracts are entered into to manage currency fluctuations related to instalments on the newbuild in EUR.The Group has not applied hedge accounting for any of these agreements.The table below displays the fair value of derivative financial instruments as of 31 December 2025.Measurement level Assets LiabilitiesInterest rate swaps 2 - -1 Foreign exchange contracts 2 2 - Total 2 -1 Non-current portion 1 Current portion 2 -1 Derivatives are classified as a current asset or liability if not designated as hedging instruments. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and, as a current asset or liability, if the maturity of the hedged item is less than 12 months. As of 31 December 2025, the Group held the following financial derivatives contracts, not qualified for hedge accounting:Interest rate derivatives Fixed rate Floating rate Notional amount Effective from Maturity date31.12.2025 - - - - Interest rate swaps - USD3.283-3.710% SOFR 3 months 250 2025-2029 2029Remaining term to Foreign exchange derivatives Committed Amountmaturity31.12.2025Foreign exchange contractsEUR/USD 22 > 1 yearHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ineffective at 31 December 2019 and the ineffective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. In 2025 USD 2 million (USD 3 million) has been reclassified to the profit (loss). Remaining hedge recognised as other comprehensive income in the equity at 31 December 2025 amounts to USD -1 million (USD -3 million).",
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"f1__s7__6__14": {
"value": "GeneralThe consolidated financial statements of the Group have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
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"f1__s7__6__16": {
"value": "Group consolidation principlesSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__15": {
"value": "Group consolidation principlesSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies.",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__17": {
"value": "Conversion of foreign currencya) Foreign currencyThe Group has a global operation with the main currency in USD and from 2024 the presentation currency in the consolidated financial statements was changed from NOK to USD. In addition, the parent company and some of the Norwegian companies in the Group changed their functional currency to USD as from 2024. Items 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 functional currency is mainly USD, NOK, BRL, GBP, CAD and AUD.b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transac tion date. Foreign exchange gains and losses resulting from the settlement of such transactions are presented as realised currency gain/loss under financial items. Similarly, the con version at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised as unrealised currency gain/loss.c) Group companiesGroup entities that have a functional currency which differs from the Group\u2019s presentation currency are converted into the presentation currency as follows:\u2022 Assets and liabilities are converted to the presentation currency at the foreign exchange rate at the end of the reporting period.\u2022 Income and expenses are converted using the average rate of exchange.\u2022 All exchange differences are recognised in other compre hensive income and specified separately in the statement of changes in equity.When the entire interest in a foreign entity is disposed of or control is lost, the cumulative exchange differences relating to that foreign entity are reclassified to profit or loss.",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__19-1": {
"value": "General Classification of assets and liabilitiesLiabilities are classified as current when:\u2022 The liability forms part of the entity\u2019s service cycle, and is ex pected to be settled in the course of normal production time, or;\u2022 The liability is held for trading, or;\u2022 Settlement of the liability has been agreed upon within 12 months after the reporting period, or;\u2022 The entity does not have an unconditional right to post pone settlement of the liability until at least 12 months after the reporting period.All other liabilities are classified as non-current liabilities.Significant accounting judgements and estimation uncertainty",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__18": {
"value": "General Classification of assets and liabilitiesAssets are classified as current assets when:\u2022 The asset forms part of the entity\u2019s service cycle, and is expected to be real-ised or consumed over the course of the entity\u2019s normal operations, or;\u2022 The asset is held for trading, or;\u2022 The asset is expected to be realised within 12 months after the reporting period.All other assets are classified as non-current assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__21": {
"value": "Use of estimatesThe preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group\u2019s accounting policies. Changes in accounting estimates are recognised in profit or loss for the period in which they occurred. If the changes also apply to future periods, the effect of the change is distributed over current and future periods.The most important areas where estimated and judgments are having an impact are listed below. Detailed information of these estimates and judgments are disclosed in the relevant notes.Major sources of estimation uncertainty:\u2022 Calculation of value in use in testing of impairment of vessel (Note 13 \u2018Tangible assets\u2019)\u2022 Useful life and residual value of vessels (Note 13 \u2018Tangible assets\u2019)\u2022 Recognition of deferred tax asset for tax losses carried forward (Note 11 \u2018Tax\u2019)\u2022 Lump sum contracts (Note 7 \u2018Operating revenue\u2019)\u2022 Purchase price allocation with regards to acquisition of DOF Denmark in 2024 (Note 33 \u2018Significant acquisition\u2019)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__23": {
"value": "New standards, amendments and interpretations adopted by the GroupThe following standard will be effective from 1 January 2027:\u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements\u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures and amendmentThe new standard, IFRS 18, is expected to have an impact on the structure of the statement of profit or loss and additional disclosure requirements and is effective for annual periods beginning on 1 January 2027. Comparative figures for 2026 must be restated in line with the new standard. The new standard, IFRS 19, does not expected to have a significant impact on the Group\u2019s subsidiaries financial reporting due to the regulation on simplified application of international accounting standards (simplified IFRS).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__22": {
"value": "New standards, amendments and interpretations adopted by the GroupThe following standard will be effective from 1 January 2027:\u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements\u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures and amendmentThe new standard, IFRS 18, is expected to have an impact on the structure of the statement of profit or loss and additional disclosure requirements and is effective for annual periods beginning on 1 January 2027. Comparative figures for 2026 must be restated in line with the new standard. The new standard, IFRS 19, does not expected to have a significant impact on the Group\u2019s subsidiaries financial reporting due to the regulation on simplified application of international accounting standards (simplified IFRS).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__24-1": {
"value": "3. Financial risk management Financial risk factorsThe Group is exposed to various types of financial risk relating to its ongoing business operation; market risk (including foreign exchange risk, interest rate risk and price risk), credit and liquidity risk, capital structure risk, cyber risk and tax risk. The Group\u2019s overall risk management seeks to minimise potential adverse effects of the Group\u2019s financial performance.The Group is exposed to financial- and liquidity risk through its operations and the existing or future debt arrangements that could limit the Group\u2019s liquidity and ability to obtaining additional financing, in pursuing other business opportunities or corporate activities.The Group\u2019s credit facilities contain, and any future bank and bond loan agreements may contain, certain covenants and event of default clauses, including cross default provisions and restrictive covenants and performance requirements, free cash reserves, certain cash sweep limitations and fair value of vessels, which may affect the operational and financial flexibility of the Group.Market riskMarket risk refers to the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market conditions. Market conditions comprise three types of risk: foreign exchange rate risk, interest rate risk and price risk.Foreign exchange riskThe Group operates globally and is exposed to foreign exchange risk arising from various currency exposures, mainly with respect to USD, BRL, AUD, CAD, EUR, NOK, DKK, AOA and GBP. Foreign exchange risk arises when commercial transactions, contractual obligations (assets), liabilities and investments are in other currencies than the functional currencies for each company in the Group.The Group aims to achieve a natural hedge between cash inflows and cash outflows through contract structure and, when applicable, through debt funding in local currency, and further to manage the remaining foreign exchange risk arising from commercial transactions, through forward contracts and similar instruments as appropriate.Foreign exchange rate changes in receivables, liabilities and currency swaps are recognised as a financial income/expense in the profit (loss) statement. Fluctuation in foreign exchange rates will therefore have an effect on the future results and balances.Foreign exchange sensitivity analysisThe Group considers that its principal currency exposure is to movements in USD against BRL. USD loans to credit institutions of USD 408 million in Brazil will be exposed to foreign exchange risk and will have future effects on results and balances if the currency rate between USD and BRL fluctuates. A significant part of the total loans in Brazil are with BNDES.In conducting the foreign exchange rate sensitivity analysis, a hypothetical change in exchange rates of 10% against USD has been used for the sensitivity of the USD loans in Brazil.Foreign exchange risk on loan in USDAppreciation Depreciation 10%-10%\" Effect on Net Financial items-41 41Net effect, pre-tax-41 41Current receivables and other current liabilities are excluded in the sensitivity analysis above. These balances are often in the same currency and are normally due within 30-60 days.Interests rate riskThe Group is exposed to changes in interest rates as parts of the Group\u2019s liabilities have a floating rate of interest. All vessels with financing via BNDES in Brazil are secured at a fixed rate of interest throughout the duration of the loan.In conducting the interest rate risk sensitivity analysis, a hypothetical change in interest rate by 1% has been used for the sensitivity of the loans. Loans with fixed interest are not included in the sensitivity. Interest rate risk on loan in USDAppreciation Depreciation 1%-1%\" Effect on Net Financial items-10 10Net effect, pre-tax-10 10Price riskThe Group is exposed to price risk at two main levels:\u2022 The demand for the Group\u2019s vessels is sensitive to changes in the oil industry, for example oil price movements, exploration and general activity level within the offshore energy indus-try. This may affect both the pricing and the utilisation of the Group\u2019s assets.\u2022 The costs of construction of new assets, replacement and maintenance of assets are sensitive to changes in market prices.\u2022 The Group attempts to reduce price risk by entering into long-term contracts and frame agreements with key customers and suppliers.The Group is exposed to increases in costs in general. The effects of the geopolitical instability have resulted in a general higher inflation, hence increased costs on vessel maintenance, services, and salaries. In addition, the logistics and supply management have become more challenging and more costly. The Group focus on early planning to mitigate the risk of not receiving deliveries on time and sign agreements with the main suppliers at fixed prices.Liquidity risk Liquidity risk refers to the risk that the Group will be unable to fulfil its operational- and financial obligations as they fall due.The Group has a framework for the management of short, medium and long-term funding and liquidity management requirements. The Group continually monitors forecast and actual cash flows and matches the maturity profiles of financial assets and liabilities. Liquidity risk is managed by maintaining adequate cash and cash equivalent balances and by ensuring available borrowing facilities are in place.The Group has routines to monthly report cash flow forecasts in order to monitor the Group\u2019s future cash position the next 52 weeks.Credit risk Credit risk refers to the risk that a customer or counterparty to a financial instrument will default on its contractual obligations and fail to make payment as obligations fall due resulting in financial loss for the Group.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers traditionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low. For further information about outstanding trade receivables and provision for bad debts, see note 18 \u2018Trade receivables\u2019.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 72% of the Group\u2019s revenue, whereof Petrobras represent the largest customer constitutes more than 10% of the revenues. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely affected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others.Capital structure and equityThe Group\u2019s business is capital intensive, and the Group may need to raise additional funds through public or private debt or equity financing to fund capital expenditures. Adequate sources of funds may not be available, or available at acceptable terms and conditions, when needed.The main objective when managing the Group\u2019s capital structure is to ensure that the Group is able to sustain an acceptable leverage profile and thereby achieve favourable terms and conditions for long-term funding which is suitable for the Group\u2019s operation and growth.Capital structure and equityDebt ratio 20252024Interest-bearing debt1 693 1 655 Interest-bearing receivables162 109 Cash496 495 Net interest bearing debt1 035 1 051 Total equity2 044 1 772 Total equity and net debt 3 079 2 823 Debt ratio 34% 37%4. Climate RiskClimate risk has been evolving over the past decade, and remains a component of DOF\u2019s overall risk management framework. DOF and its stakeholders face a range of short-, medium-, and long-term climate risks, varying in significance. While some pose low consequences and probabilities, others are materially significant due to their financial, social, or environmental impacts. These topics intersect DOF\u2019s business continuity and revenue base by altering the physical and market conditions in which DOF operate and generating transition risks, necessitating the establishment of resilience measures. As with any material issue, our approach to addressing these topics is guided by transparency and integrity in communication and reporting.DOF has incorporated climate change risk management into its operations, following the Corporate Sustainability Reporting Directive (CSRD). This involves actively identifying, assessing, and prioritising climate-related risks and opportunities. This integration is part of DOF\u2019s broader enterprise risk management process. Within this framework, DOF has undertaken climate change risk analysis aligned with Intergovernmental Panel on Climate Change (IPCC\u2019s) long-term emission scenarios. Relevant risks and opportunities have been systematically transferred through the corporate risk and opportunity register and, where necessary, recognised as material topics as part of CSRD reporting.A large component of what will enable the Group to reduce exposure and build resilience against climate change challenges is the Group\u2019s ability to decarbonise the value chain.Climate Risk and Impairment testImpairment testing was performed for two vessels, based on an assessment of potential operational efficiency measures. The impairment model considers the possible installation of battery systems along with other efficiency initiatives such as minor upgrades, digital tools and hull cleaning. Because the technical and commercial feasibility of these decarbonisation measures is less certain than conventional maintenance and upgrade programs, the related cash-flow impacts carry a higher degree of uncertainty.For cash flow, the key climate change risks for our operations comprise cost increases following the introduction of carbon pricing, a contraction in carbon-intensive operations in a push to decarbonise the economy, as well as increasing severity and rate of occurrence of extreme weather events. Nevertheless, there remains uncertainty around the form and the trajectory these risks shall take and what effect this will have on cash flows over different time horizons. The fleet might be subject to emissions taxes, in the future. To the extent that this is introduced, the assumption is that these costs will be compensated by the clients.A general transformation to a low-carbon economy can also affect future revenue for the Group\u2019s vessels. There will be risks and opportunities in the energy transition to a low-carbon economy. These have to the best of our ability been outlined within DOF\u2019s Climate Scenario Analysis. However, limited knowledge is available about future cash flow effects on revenue. Hence, it has not been possible to quantify or measure these effects on the cash inflows. The impairment test has, therefore, not included any potential effect on future revenue related to energy transition.Climate Risk and Useful Lives of VesselsThe business model is founded on the principle of maximising the value of vessel assets across its operational lifespan. With this objective comes increased business sustainability through maximising material value and reduced exposure to asset write-down.The residual value has been estimated to be zero after 30 years as the cost of increasing environmental requirements related to the disposal of vessels is estimated to offset the scrap value of the steel. The useful life and residual value of vessels are based on knowledge of the market and years of operation of these types of vessels.The economic life of the vessels will in a climate risk & opportunities context be dependent on the Group\u2019s ability to reach and to meet the markets and the stakeholder\u2019s expectation to sustainable operation.Additionally, the growing emphasis on the circular economy can positively impact both the economic and useful life of the Group\u2019s vessels.A shorter or longer economic life might affect the value of the Group\u2019s vessels and equipment as well as future depreciation.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__25": {
"value": "Market riskMarket risk refers to the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market conditions. Market conditions comprise three types of risk: foreign exchange rate risk, interest rate risk and price risk.Foreign exchange riskThe Group operates globally and is exposed to foreign exchange risk arising from various currency exposures, mainly with respect to USD, BRL, AUD, CAD, EUR, NOK, DKK, AOA and GBP. Foreign exchange risk arises when commercial transactions, contractual obligations (assets), liabilities and investments are in other currencies than the functional currencies for each company in the Group.The Group aims to achieve a natural hedge between cash inflows and cash outflows through contract structure and, when applicable, through debt funding in local currency, and further to manage the remaining foreign exchange risk arising from commercial transactions, through forward contracts and similar instruments as appropriate.Foreign exchange rate changes in receivables, liabilities and currency swaps are recognised as a financial income/expense in the profit (loss) statement. Fluctuation in foreign exchange rates will therefore have an effect on the future results and balances.Foreign exchange sensitivity analysisThe Group considers that its principal currency exposure is to movements in USD against BRL. USD loans to credit institutions of USD 408 million in Brazil will be exposed to foreign exchange risk and will have future effects on results and balances if the currency rate between USD and BRL fluctuates. A significant part of the total loans in Brazil are with BNDES.In conducting the foreign exchange rate sensitivity analysis, a hypothetical change in exchange rates of 10% against USD has been used for the sensitivity of the USD loans in Brazil.Foreign exchange risk on loan in USDAppreciation Depreciation 10%-10%\" Effect on Net Financial items-41 41Net effect, pre-tax-41 41Current receivables and other current liabilities are excluded in the sensitivity analysis above. These balances are often in the same currency and are normally due within 30-60 days.Interests rate riskThe Group is exposed to changes in interest rates as parts of the Group\u2019s liabilities have a floating rate of interest. All vessels with financing via BNDES in Brazil are secured at a fixed rate of interest throughout the duration of the loan.In conducting the interest rate risk sensitivity analysis, a hypothetical change in interest rate by 1% has been used for the sensitivity of the loans. Loans with fixed interest are not included in the sensitivity. Interest rate risk on loan in USDAppreciation Depreciation 1%-1%\" Effect on Net Financial items-10 10Net effect, pre-tax-10 10Price riskThe Group is exposed to price risk at two main levels:\u2022 The demand for the Group\u2019s vessels is sensitive to changes in the oil industry, for example oil price movements, exploration and general activity level within the offshore energy indus-try. This may affect both the pricing and the utilisation of the Group\u2019s assets.\u2022 The costs of construction of new assets, replacement and maintenance of assets are sensitive to changes in market prices.\u2022 The Group attempts to reduce price risk by entering into long-term contracts and frame agreements with key customers and suppliers.The Group is exposed to increases in costs in general. The effects of the geopolitical instability have resulted in a general higher inflation, hence increased costs on vessel maintenance, services, and salaries. In addition, the logistics and supply management have become more challenging and more costly. The Group focus on early planning to mitigate the risk of not receiving deliveries on time and sign agreements with the main suppliers at fixed prices.Liquidity risk Liquidity risk refers to the risk that the Group will be unable to fulfil its operational- and financial obligations as they fall due.The Group has a framework for the management of short, medium and long-term funding and liquidity management requirements. The Group continually monitors forecast and actual cash flows and matches the maturity profiles of financial assets and liabilities. Liquidity risk is managed by maintaining adequate cash and cash equivalent balances and by ensuring available borrowing facilities are in place.The Group has routines to monthly report cash flow forecasts in order to monitor the Group\u2019s future cash position the next 52 weeks.Credit risk Credit risk refers to the risk that a customer or counterparty to a financial instrument will default on its contractual obligations and fail to make payment as obligations fall due resulting in financial loss for the Group.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers traditionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low. For further information about outstanding trade receivables and provision for bad debts, see note 18 \u2018Trade receivables\u2019.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 72% of the Group\u2019s revenue, whereof Petrobras represent the largest customer constitutes more than 10% of the revenues. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely affected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others.",
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},
"f1__s7__6__26": {
"value": "Liquidity risk Liquidity risk refers to the risk that the Group will be unable to fulfil its operational- and financial obligations as they fall due.The Group has a framework for the management of short, medium and long-term funding and liquidity management requirements. The Group continually monitors forecast and actual cash flows and matches the maturity profiles of financial assets and liabilities. Liquidity risk is managed by maintaining adequate cash and cash equivalent balances and by ensuring available borrowing facilities are in place.The Group has routines to monthly report cash flow forecasts in order to monitor the Group\u2019s future cash position the next 52 weeks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "Credit risk Credit risk refers to the risk that a customer or counterparty to a financial instrument will default on its contractual obligations and fail to make payment as obligations fall due resulting in financial loss for the Group.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers traditionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low. For further information about outstanding trade receivables and provision for bad debts, see note 18 \u2018Trade receivables\u2019.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 72% of the Group\u2019s revenue, whereof Petrobras represent the largest customer constitutes more than 10% of the revenues. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely affected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s7__6__29": {
"value": "5. Management reporting Management reporting is reported in a manner consistent with the internal reporting provided to the Board as the chief operating decision-makers.The reporting below is presented according to internal management reporting, based on the proportional consolidation method of accounting of jointly controlled companies. The bridge between the management reporting and the figures reported in the financial statement is presented below. 2025 2024 Management Reconciliation to Financial Management Reconciliation to Financial STATEMENT OF PROFIT OR LOSSreporting equity method reporting reporting equity method reporting Operating revenue 2 014 -143 1 871 1 513 -128 1 385 Payroll and other operating expenses -1 233 17 -1 216 -987 31 -956 Share of net profit from joint ventures and associates - 48 48 - 43 43 Net gain (loss) on sale of tangible assets 15 - 15 2 - 2 Operating profit before depreciation EBITDA 796 -78 718 529 -53 475 Depreciation -241 39 -203 -205 44 -160 Impairment 7 - 7 134 -36 98 Operating profit - EBIT 562 -39 523 458 -45 413 Financial income 30 5 35 24 5 29 Financial costs -144 13 -131 -127 14 -113 Net realised currency gain (loss) -51 -2 -53 -27 9 -18 Net unrealised currency gain (loss) 133 -3 131 -133 6 -127 Net changes in fair value of financial instruments 2 - 2 - - - Net financial costs -29 13 -16 -263 34 -229 Profit (loss) before taxes 533 -26 507 195 -11 184 Taxes -67 26 -40 -17 11 -6 Profit (loss) 467 - 467 178 - 178 Balance 31.12.2025 Balance 31.12.2024 Management Reconciliation to Financial Management Reconciliation to Financial STATEMENT OF BALANCE SHEETreporting equity method reportingreporting equity method reporting ASSETSTangible assets 3 047 -620 2 427 2 883 -645 2 238 Contract costs 42 - 42 30 -2 27 Goodwill 3 - 3 3 - 3 Deferred taxes 147 - 147 113 - 113 Investments in joint ventures and associated companies - 311 311 - 311 311 Other non-current assets 54 96 150 16 94 110 Total non-current assets 3 292 -213 3 079 3 045 -242 2 803 Receivables 606 -30 575 511 -26 486 Cash and cash equivalents 535 -39 496 541 -46 495 Total current assets 1 140 -70 1 071 1 052 -72 980 Total assets 4 432 -283 4 150 4 097 -314 3 783 EQUITY AND LIABILITIESEquity 2 044 - 2 044 1 772 - 1 772 Non-current liabilities 1 717 -203 1 514 1 759 -237 1 521 Current liabilities 671 -79 591 566 -76 490 Total liabilities 2 388 -283 2 105 2 325 -314 2 011 Total equity and liabilities 4 432 -283 4 150 4 097 -314 3 783 2025 2024 Management Reconciliation to Financial Management Reconciliation to Financial STATEMENT OF CASH FLOWreporting equity method reportingreporting equity method reporting Net cash from operation activities 587 -59 528 418 -43374Net cash from investing activities -249 19 -229 -45411 -442 Net cash from financing activities -357 49 -308 257 50 307 -18 9 -10 221 18 239 Net changes in cash and cash equivalentsCash and cash equivalents at start of the period 541 -46 495 353 -73 280 Exchange gain/loss on cash and cash equivalents 12 -2 10 -33 9 -24 Cash and cash equivalents at the end of the period 535 -39 496 541 -46 495",
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__31": {
"value": "The reporting below is presented according to internal management reporting, based on the proportional consolidation method of accounting of jointly controlled companies. The bridge between the management reporting and the figures reported in the financial statement is presented below.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__32": {
"value": "6. Segment information Segment reporting is based upon management reporting. See note 5 \u2018Management reporting\u2019 for a description of accounting policies used for management and segment reporting, as well as reconciliation to the financial statements. The chief operating decision-makers are responsible for allocating resources and assessing performance of the segments. Business segmentA new segment reporting was implemented from 01.01.2025 to reflect the Group\u2019s corporate structure and financing structures.The segment reporting follows the Group\u2019s underlying operations and mirrors how management internally monitors activities and makes decisions. This alignment ensures segments reflect the economic substance of the business, supports meaningful performance measurement and resource allocation decisions, improves transparency and comparability for users of the financial statements, and facilitates consistent internal and external reporting.\u2022 Shipowning - is the owner, manager, and operator of the global fleet, excluding Brazil.\u2022 Norskan - primary activities are ownership, management and operations of the fleet in Brazil. The marine activities in Brazil in not organised under the wider global marine operation.\u2022 Subsea - is the Subsea regions providing the integrated offering of subsea services under the management of one EVP for each of the regions.\u2022 DOFCON JV - is a 50% owned business where there is a separate management and all material decisions are made by the board consisting of member from both owners.\u2022 Corporate - is the management services provided by the global headquarters and consist primarily of SG&A activities, cash management and internal funding of the Group.The segment is based on the management reporting, see note 5 \u2018Management reporting\u2019.2025BUSINESS SEGMENT Shipowning Norskan Subsea DOFCON JV Corporate Elim TotalOperating revenue8222891 08016456-3972 014Payroll expenses-173-95-341-7-4339-620Other operating expenses-207-122-593-31-18358-613Share of net income of joint ventures and associates-------Gain (loss) on sale of tangible assets15-----15EBITDA 457 72 146 126 -5 - 796Depreciation-163-26-12-38-2--241Impairment (-)/Reversal of impairment-19----7EBIT 293 55 134 88 -7 - 562Net financial items-59345-134--29Profit (loss) before taxes2349013974-3-533Tax income (cost)-2622-28-26-8--67Profit (loss) 207 112 111 48 -12 - 467BalanceAssets2 6504978736962 331-2 6144 432Total assets 2 650 497 873 696 2 331 -2 614 4 432Additions2801698132-411Liabilities 1 262 484 261 388 401 -407 2 388* ) Total includes elimination between silos.2024BUSINESS SEGMENT Shipowning Norskan Subsea DOFCON JV Corporate Elim TotalOperating revenue49426391913967-3691 513Payroll expenses-84-86-280-9-4725-481Other operating expenses-169-116-506-33-26345-505Share of net income of joint ventures and associates-------Gain (loss) on sale of tangible assets3-----2EBITDA 244 61 133 97 -6 - 529Depreciation-124-23-13-43-2--205Impairment (-)/Reversal of impairment7829-28--134EBIT 197 67 121 81 -8 - 458Net financial items4-16732-117-182-263Profit (loss) before taxes201-100153-36-252195Tax income (cost)-1818-5-11---17Profit (loss) 183 -82 148 -47 -26 2 178BalanceAssets2 4174076267221 442-1 5184 097Total assets 2 417 407 626 722 1 442 -1 518 4 097Additions1211110114-157Liabilities 1 226 558 227 415 174 -276 2 325",
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"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "7. Operating revenue Revenue recognitionThe Group recognises income in line with the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. Operating revenue is shown net of discounts, value-added tax and other taxes on gross rates.a) Day rate contractsA day rate contract is a contract where the Group is remu nerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources and service utilised on the contract. Such contracts may also include certain lump sum payments.Under long-term chartering the Group delivers a vessel, including crew, to a client. The charterer determines, within the con tractual limits, how the vessel is to be utilised. Under subsea/ IMR Projects the Group utilises its vessels, equipment, crew and the onshore project organisation to perform tailor made services on the client\u2019s installations and/or assets.The right to use the vessel falls under the scope of IFRS 16 \u2018Leases\u2019, and revenue is recognised over the lease period on a straight-line basis.Distinct service components in a contract are accounted for separately from other promises in the contract. Where the contracts include multiple performance obligations, the trans action price is allocated to each performance obligation based on the stand-alone selling prices. Revenue is recognised over time as the services are provided. The stage of completion for determining the amount of revenue to recognise is assessed based on input or an output method. The method applied is the one that most faithfully depicts the Group\u2019s progress towards complete satisfaction of the performance obligation. Progress is usually measured based on output methods such as days.The Group does not recognise revenue during periods when the underlying vessel is off-hire. In contracts where the Group is remunerated for maintenance days the revenue is recognised over the contract period. The maintenance days are recognised as receivables and invoiced during the off-hire.Costs incurred relating to future performance obligations are deferred and recognised as assets in the statement of balance sheet. The costs incurred will be expensed in line with the satisfaction of the performance obligation.b) Lump sum contractsA lump sum contract is a contract where the Group is remu nerated by the client to a fixed price which is deemed to include the Group\u2019s costs, profit and contingency allowances for risks. Any over-run of costs experienced by the Group is for the Group\u2019s account, unless specifically agreed with the client in the contract.For lump sum projects, contract revenue and expenses are recognised over time in accordance with the stage of com pletion of a contract. The stage of completion is calculated by dividing contract costs incurred to date by total estimated contract costs. Revenue is recognised in line with the stage of completion.The method relies on the Group\u2019s ability to estimate future costs in an accurate manner over the remaining life of a project. The process requires judgement, and changes to estimates or unexpected costs resulting in fluctuations in revenue and probability. Cost forecasts are reviewed on a continuous basis and the project accounts are updated in a monthly project manager\u2019s report as a result of these reviews. The reviews monitor actual cost of work performed project to date, the estimate cost to complete and the estimate cost at comple tion. This enables a reliable estimate for the likely outcome in terms of profitability of each project.As contract revenue, costs and the resulting profit are rec ognised as the work is performed, costs incurred relating to future activities are deferred and recognised as an asset in the statement of the balance sheet. Conversely, where revenue is received in advance of costs being incurred, a deferred liability is recognised in the statement of balance sheet.Where the outcome of a project cannot be reliably measured, revenue will be recognised only to the extent that costs are recoverable. Where it is probable that contract costs will not be recovered, it is only costs incurred that are recognised in the profit or loss statement.c) Variation ordersAdditional contract revenue arising from variation orders is recognised when it is probable that the client will approve the variation and the amount of revenue arising from the variation can be reliably measured.d) MobilisationIn contracts where the Group is remunerated for mobilisation or demobilisation of a vessel, the remuneration is classified as prepayment and amortised over the contract period.For onerous contracts provisions are made when unavoidable costs of meeting the obligations under the contract exceed the economic benefit to be received under the contract. The una voidable costs under the contract are the lower of the cost of fulfilling the contract and any compensation or penalties arising from failure to fulfil the contract. Unavoidable cost includes both direct cost and indirect costs to fulfil the contract.The Group\u2019s revenue has been disaggregated and presented in the table below:2025 2024Revenue from lump sum contracts 142 71 Revenue from contract with \"day rate\" 1 729 1 314 Total 1 871 1 385 Contracts with frequent inspections are considered as day rate contracts.2025 2024Turnover: USD Ratio % USD Ratio % Brazil 568 30% 450 32%Norway22412%1078%Australia18610%24017%United Kingdom1337%14010%Guyana1247%494%Angola1106%776%United States1036%1007%Canada 84 4% 36 3%Congo 79 4% 0 0%Mauritania 38 2% 75 5%Argentina 24 1% 44 3%Philippines 23 1% 24 2%Netherland 23 1% 1 0%Singapore18 1% 0 0%Other1357%423%Total1 871 100% 1 385 100%Geographical distribution of revenue from contracts with customers is based on the location of clients. In 2025, one client (Petrobras) accounted for more than 10% of the Group\u2019s revenue. The lease portion of revenue contracts are included in revenue from contracts with customers presented above.",
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__37-1": {
"value": "10. Financial income and expenses2025 2024Interest income 24 25 Other financial income 11 4 Financial income 35 29 Interest expenses -119 -104 Impairment shares and loans - -1 Other financial expenses -11 -8 Financial costs -131 -113 Net gain (loss) on currency derivatives 5 - Net gain (loss) on non-current and current debt -54 -11 Net gain (loss) on working capital -4 -7 Net realised currency gain (loss) -53 -18 Net unrealised gain (loss) on non-current and current debt 126 -112 Net unrealised gain (loss) on working capital 4 -15 Net unrealised currency gain (loss) 131 -127 Net changes in unrealised gain (loss) on interest swap -1 - Net changes in unrealised gain (loss) on currency derivatives 3 - Net changes in other financial instruments 1 - Net unrealised currency gain (loss) 2 - Total -16 -22925. Other current liabilities2025 2024Public duties payable 28 31 Tax payables 35 21 Prepayments from customers 3 3 Derivatives 1 - Other current liabilities 67 49 Total 133 103",
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"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__36-1": {
"value": "10. Financial income and expenses2025 2024Interest income 24 25 Other financial income 11 4 Financial income 35 29 Interest expenses -119 -104 Impairment shares and loans - -1 Other financial expenses -11 -8 Financial costs -131 -113 Net gain (loss) on currency derivatives 5 - Net gain (loss) on non-current and current debt -54 -11 Net gain (loss) on working capital -4 -7 Net realised currency gain (loss) -53 -18 Net unrealised gain (loss) on non-current and current debt 126 -112 Net unrealised gain (loss) on working capital 4 -15 Net unrealised currency gain (loss) 131 -127 Net changes in unrealised gain (loss) on interest swap -1 - Net changes in unrealised gain (loss) on currency derivatives 3 - Net changes in other financial instruments 1 - Net unrealised currency gain (loss) 2 - Total -16 -22925. Other current liabilities2025 2024Public duties payable 28 31 Tax payables 35 21 Prepayments from customers 3 3 Derivatives 1 - Other current liabilities 67 49 Total 133 103",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__34": {
"value": "8. Payroll expenses2025 2024Salary and holiday pay -424 -321 Employer's national insurance contributions -50 -45 Pensions costs -19 -13 Employees share options -1 - Other personnel costs -37 -14 Total employee benefits -531 -393 Hired personnel -84 -83 Total -616 -476 No. man-years employed in financial year 5 766 4 379 Government grants related to the net salary scheme for vessels are reported as a reduction in payroll costs of USD 8 million (USD 7 million).Pension cost above is related to a defined contribution pension plan for the personnel. The Group does not have any defined benefit pensions. The Group\u2019s pension scheme meets the requirements of the Norwegian law of Occupational pension.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__35": {
"value": "9. Other operating expenses2025 2024Short term lease of vessels -86 -88 Technical costs vessel -118 -88 Bunkers -54 -36 Equipment and equipment rental -159 -133 Amortisation contract cost -21 -23 Administration cost -70 -51 Other operating expenses -92 -61 Total -601 -480",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__38": {
"value": "11. TaxCurrent and deferred income tax The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting date in the countries where the Company\u2019s subsidiaries and associated companies operate and generate income. The Group periodically evaluates positions taken in tax returns and establishes provisions for uncertain tax positions where appropriate, on the basis of amounts expected to be paid to the tax authorities. For further information, please refer to note 34 \u2018Contingencies\u2019.Deferred income tax is provided in full, using the liability method, for temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated accounts. Deferred income tax is measured using tax rates that have been enacted by 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.Companies under the shipping tonnage tax regimeThe Group is organised in compliance with the tax regime for shipping companies in Norway and Denmark. These schemes entail no tax on profits on operation or tax on dividends from companies within the scheme. Net financial income, allowed for some special regu lations are taxable. In addition, tonnage tax is payable, which is determined based on the vessel\u2019s net weight. This tonnage tax is presented as an operating expense.The Norwegian Tonnage tax scheme is approved as legal state aid under the EU guidelines for a 10-years period, from 1 January 2018 until 31 December 2027. These tax rules stipulate certain requirements which will have to be met. A failure to meet such require ments may have an adverse impact on the effective tax rate of the Group.Global minimum tax (OECD Two Pillar Solution)On 12 January 2024, a tax legislation was approved in Norway with effect from 1 January 2024. The legislation applies to multinational enterprise groups with consolidated revenue of at least EUR 750 million. The Group is subject to these rules and expects to remain within the EUR 750 million threshold. The legislation is based on the OECD/G20 Inclusive Framework\u2019s Two-Pillar Solution, developed in cooperation with more than 140 countries and jurisdictions to address base erosion and profit shifting (BEPS). The Two-Pillar Solution, a key part of the OECD Project, is addressing the tax challenges arising from the digitalisation and globalisation of the economy. The minimum tax will ensure a minimum level of tax of 15% on the income arising in each of the jurisdictions where the Group operates. A top-up tax will be imposed for jurisdictions where the Group\u2019s effective tax rate, calculated under the specific Pillar Two rules, is below 15%. If the top-up tax is not collected in the jurisdiction where the income arises, it will be collected under the Income Inclusion Rule (IIR) in another jurisdiction, including Norway, where the Group\u2019s ultimate parent company, DOF Group ASA, is resident.Statutory corporate income tax rates and withholding tax rates may indicate jurisdictions where the Group\u2019s effective tax rate could fall below the 15% minimum threshold.Land of operation and tax jurisdictions Corporate tax Withholding tax Tonnage tax*)Norway*22%-0%Brazil34%15%-United States21%--Australia30%--United Kingdom25%--Guyana25%10%-Angola25%6.5%-Canada30%--Denmark*22%-0%**) Tonnage taxation of vessel owning companies with 0% on profits from operationsA significant part of the income in Norway and Denmark falls within the tonnage tax regime which carry an effective tax rate of zero percent. As a result, the effective tax rate will be lower than the 15% minimum rate for these countries. The effective tax rate must be calculated annually and is affected by several adjustments to both profit before taxes and income taxes, as presented in the statement of profit or loss. Income earned in other jurisdictions generally remains subject to effective tax rates exceeding 15%. For 2025, the Group\u2019s top-up tax expenses are in the tax jurisdictions of Norway and Denmark and are estimated to be USD 14 million (USD 12 million). The Group has adopted amendment IAS 12 \u2018Income Taxes\u2019, which is a temporary relief from recognising deferred taxes arising from the Pillar II rules. Tax income (expense) comprises; 2025 2024 Current tax on profit for the year -63 -45 Change in deferred taxes 23 39 Tax income (expense) -40 -6 The tax on the Group\u2019s profit before tax differs from the theoretical amount, calculated by using domestic tax rates applicable to profits of each subsidiaries as follows; Reconciliation of nominal and effective tax rate 2025 2024 Profit (loss) before taxes 507 184 Tax calculated at domestic tax rates applicable to profits in the respective countries *) -102 -6 Tax effect of: Income/expenses not deductible for tax purposes - -4 Unrecognised tax losses and temporary differences 80 -28 Utilisation of previously unrecognised tax losses 4 56 Adjustment in respect to previous years -5 - Withholding tax and effect of different tax regime -19 -18 Associates and joint ventures result reported net of tax 9 8 Impact of Global Minimum Tax -12 -12 Revaluation of deferred tax/tax assets 3 -4 Total tax income (expense) -40 -6 * Domestic tax rates applicable to the Group varies between 0% to 35%\ue61f The tax relating to components of other comprehensive income is as follows; Tax (charge) 2025 Before tax credit After tax Currency translation differences 24 10 34 Cash flow hedges 2 - 2 Share of other comprehensive income of joint ventures and associates 2 - 2 Other comprehensive income 28 10 38 Tax (charge) 2024 Before tax credit After tax Currency translation differences 3 -5 -2 Cash flow hedges 2 - 2 Share of other comprehensive income of joint ventures and associates 2 - 2 Other comprehensive income 8 -5 3 The gross movement on the deferred tax (deferred tax assets) is as follows; 2025 2024 At 1 January -110 -68 Acquisition of DOF Denmark Group (PPA) - -9 Income statement charge -23 -39 Tax charge (credit) relating to components of other comprehensive income -10 5 At 31 December -142 -110 Deferred tax/deferred tax assetsDeferred tax assets are recognised on the basis of unused tax losses carried forward or deductible temporary differences to the extent that it is probable that there will be sufficient future earnings available against which the loss or deductible can be utilised. Earnings for several companies in the Group have continue to improve during 2025. Contracts entered these years have also longer duration than previous years which gives better visibility of future earnings. A significant part of deferred tax assets from tax losses carried forward are expected to be offset against taxable income within a period of 10 years.The table below specifies the temporary differences between accounting and tax values, and the calculation of deferred tax/deferred tax assets at year end. The Group\u2019s deferred tax assets are reviewed for impairment. Basis of deferred tax/deferred tax assets 2025 2024 Non-current assets 113 65 Current assets 4 -5 Liabilities -245 -329 Tax position related to sold assets -1 -1 Other differences 4 -1 Total temporary differences -125 -270 Temporary differences not included as deferred tax asset 76 274 Temporary differences included as deferred tax -49 4 Tax loss carried forward (-) -620 -622 Tax loss not included in basis for calculation of deferred tax/deferred tax assets (+) 104 143 Tax loss included as deferred tax assets (-) -517 -480 Basis for calculation of deferred tax/deferred tax assets (-) -566 -476 Total deferred tax/deferred tax assets (-) -142 -110 Deferred tax 5 3 Deferred tax assets (-) -147 -113 Total deferred tax/deferred tax assets (-) recognised in balance sheet -142 -110 Deferred tax/deferred tax assets (-) recognised in the balance sheet per jurisdictionTemporary differences Tax loss carried forward Deferred tax/deferred Country Tax raterecognisedrecognisedtax assets (-)Norway22% 74 -370 -65 Brasil34% -86 -15 -34 Australia30% -17 - -5 US21% -27 -46 -15 Canada30% 9 -79 -21 Singapore17% -4 -7 -2 Total -49 -517 -142 Tax loss carried forward not recognised in the balance amounts to USD 104 million of which USD 79 million is related to Brazil.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "Deferred tax/deferred tax assetsDeferred tax assets are recognised on the basis of unused tax losses carried forward or deductible temporary differences to the extent that it is probable that there will be sufficient future earnings available against which the loss or deductible can be utilised. Earnings for several companies in the Group have continue to improve during 2025. Contracts entered these years have also longer duration than previous years which gives better visibility of future earnings. A significant part of deferred tax assets from tax losses carried forward are expected to be offset against taxable income within a period of 10 years.The table below specifies the temporary differences between accounting and tax values, and the calculation of deferred tax/deferred tax assets at year end. The Group\u2019s deferred tax assets are reviewed for impairment. Basis of deferred tax/deferred tax assets 2025 2024 Non-current assets 113 65 Current assets 4 -5 Liabilities -245 -329 Tax position related to sold assets -1 -1 Other differences 4 -1 Total temporary differences -125 -270 Temporary differences not included as deferred tax asset 76 274 Temporary differences included as deferred tax -49 4 Tax loss carried forward (-) -620 -622 Tax loss not included in basis for calculation of deferred tax/deferred tax assets (+) 104 143 Tax loss included as deferred tax assets (-) -517 -480 Basis for calculation of deferred tax/deferred tax assets (-) -566 -476 Total deferred tax/deferred tax assets (-) -142 -110 Deferred tax 5 3 Deferred tax assets (-) -147 -113 Total deferred tax/deferred tax assets (-) recognised in balance sheet -142 -110 Deferred tax/deferred tax assets (-) recognised in the balance sheet per jurisdictionTemporary differences Tax loss carried forward Deferred tax/deferred Country Tax raterecognisedrecognisedtax assets (-)Norway22% 74 -370 -65 Brasil34% -86 -15 -34 Australia30% -17 - -5 US21% -27 -46 -15 Canada30% 9 -79 -21 Singapore17% -4 -7 -2 Total -49 -517 -142 Tax loss carried forward not recognised in the balance amounts to USD 104 million of which USD 79 million is related to Brazil.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "12. Earnings per share Basis for calculation of earning per share 2025 2024Profit (loss) for the year after non-controlling interest (USD million) 467 178 Earnings per share for parent company shareholders (USD) 1.89 0.93 Diluted earnings per share for parent company shareholders (USD) 1.89 0.93 Number of shares 01.01 246 278 655 176 649 218 Share issue09.07.2024 8 059 773 Share issue01.11.2024 61 569 664 Number of shares 31.12 246 278 655 246 278 655 Share option program20.05.2025 1 500 000 Diluted number of shares 31.12. 247 778 655 246 278 655 Average number of shares for the period 246 278 655 190 618 343 Average diluted number of shares for the period 247 203 313 190 618 343",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__42": {
"value": "13. Tangible assetsTangible assets are recognised at cost less accumulated depreci ation and accumulated impairment losses. The cost of tangible asset comprises its purchase price, borrowing costs and any directly attributable costs of bringing the asset to its operating condition. If significant, the total expenditure is separated into components which have different expected useful lives. Depreciation commences when the asset is ready for its intended use. The useful life and the depre ciation method are reviewed periodically in order to ensure that the method and period of depreciation are consistent with the expected pattern of financial benefits expected to be derived from the assets. When tangible assets are sold, reclassified to asset held for sale, reclassified to financial lease or retired, their cost and accumulated depreciation and accumulated impairment loss are derecognised and any gain or loss resulting from their disposal or derecognition, is included in profit or loss. Useful life and residual valueThe level of depreciation depends on the vessels estimated useful lives. Useful life and economic life of the Group vessels are estimated to be 30 years and is based on knowledge of the market and years of operations of these types of vessels. Residual value after 30 years is set to zero based on an assumption that environmental requirements related to disposal of vessels are estimated to offset the scrap value of the steel. For information about how climate risk can affect useful life of vessels and depreciations going forward, see note 4 \u2018Climate risk\u2019. Useful life of investments related to periodical maintenance Periodic maintenance is related to major inspections and overhaul costs which occur at regular intervals over the life of an asset. The expenditure is capitalised and depreci ated until the vessel enters the next periodical maintenance. Estimated life of each periodical maintenance program is normally five years. When new vessels are acquired, a portion of the cost price is classified as periodic maintenance based on best estimates.DisposalsDisposals are related to sale of three vessels and one ROV. Gain on sale of the assets totals USD 15 million.ROVsSome of the ROVs are financed with leasing agreements, these assets are recognised as tangible assets with ordinary financing.Periodic Operating Right of use 2025 Vesselsmaintenance ROV equipment Newbuild assets Total Acquisition cost at 01\ue61f01\ue61f2025 2 802 314 210 96 7 72 3 500 Additions 17 98 59 18 94 113 399 Disposals -21 -6 -4 - - -78 -109 Currency translation differences 121 25 23 7 -1 7 182 Acquisition cost at 31.12.2025 2 920 430 288 120 100 114 3 971 Depreciation and impairment at 01\ue61f01\ue61f2025 -828 -160 -154 -79 - -40 -1 262 Depreciation for the year -122 -52 -10 -6 - -13 -203 Impairment - - -1 - - - -1 Reversal of impairment 9 - - - - - 9 Depreciation and impairment on disposals 3 1 4 - - - 9 Currency translation differences -56 -15 -16 -6 - -3 -96 Depreciation and impairment at 31.12.2025 -994 -226 -177 -91 - -56 -1 544 Book value at 31.12.2025 1 926 204 111 30 100 58 2 427 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-10 years Depreciation method Linear Linear Linear Linear Linear Periodic Operating Right of use 2024 Vesselsmaintenance ROV equipment Newbuild assets Total Acquisition cost at 01\ue61f01\ue61f2024 2 232251205110-70 2 868 Additions 126525-1-46 146 Additions acquisition 79441--71 843 Disposals -61-10-2-2--41 -117 Currency translation differences -175 -33 -18 -10 - -4 -241 Acquisition cost at 31.12.2024 2 802 314 210 96 7 72 3 500 Depreciation and impairment at 01\ue61f01\ue61f2024 -944-153-158-88--30 -1 374 Depreciation for the year -87-34-12-3--24 -160 Impairment ------- Reversal of impairment 96--3-- 98 Depreciation and impairment on disposals 28711-12 50 Currency translation differences 7920168-2 124 Depreciation and impairment at 31.12.2024 -828 -160 -154 -79 - -40 -1 262 Book value at 31.12.2024 1 975 153 56 17 7 31 2 238 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-11 years Depreciation method Linear Linear Linear Linear Linear The tangible assets are pledged against debt to credit institution, see note 22 \u2018Interest bearing debt\u2019. Impairment of assetsVesselsIndicator testAn indicator test for both impairment and reversal of impairment have been carried out which shows that changes in the assumptions used as a basis for the impairment model have not changed significantly. The changes that can be observed over a short period, based on short contracts and individual events etc, must be given a character of a certain stability and duration before the Group concludes that there is a significant change that would require a new impairment assessment.If a vessel enters into a new long-term contract in the reporting period with significant changes in the rates or there are any specific events impact on the cash flow, there are indications of significant changes in value for the specific vessel which may result in impairment/reversal of impairment. Such indicators are present for two vessels, both in Brazil.Based on the result of the indicator testing, two vessels in Brazil are in scope for impairment testing in 2025. The indicator testing has not resulted in any changes to the assessments carried out on the acquisition of DOF Denmark in 2024.In 2024, the indicator test for the acquired vessels in DOF Denmark concludes that there are no significant changes in the assumptions to the values calculated in the Purchase Price Allocation (PPA) that was prepared on the date of acquisition. Impairment For the purposes of assessing impairment for vessels, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units, CGUs). Each vessel together with associated contracts is considered as a separate CGU.The Group uses \u201cvalue in use\u201d as recoverable amount in the impairment assessments. It is the Group\u2019s assessment that \u201cvalues in use\u201d represent the best estimate of recoverable amount. Estimated cash flows are based on next year\u2019s budgets per vessel and forecasted earnings for four more years. After year five, earnings are based on the Group\u2019s expectations for long-term contract rates, utilisation, operating costs and capex. There is no growth element after year five, unless there is a signed contract for the period or expired contracts are below market values. The budget process is a detailed and thorough bottom-up process including approval procedures on all levels within the Group. Estimated future cash flows are based on historical performance per vessel, in combination with current market situation and future expectations. Critical assumptions in the assessment are related to income rates, utilisation, operational and capital expenditure. The impairment test for vessels has included costs related to decarbonisation measures. For more information about calculation and assumptions related to decarbonisation measures, see note 4, \u2018Climate risk\u2019.For vessels fixed on firm long-term contracts, the assumption is that the contracts run up until expiry of the contracts. Options held by the customers are not assumed to be exercised unless the options are below current market rates.The Weighted Average Cost of Capital (WACC) is used as a discount rate and reflects a normalised capital structure for the industry. The WACC represents the rate of return the Group is expected to pay to its sources of finance for cash flows with similar risks. Cash flows are calculated after tax and discounted with an after-tax discount rate. The nominal WACC used in the value in use calculations for the two vessels in Brazil is 9.1% (previous year the range was 10.4 \u2013 11.5% for the Group).The impairment testing has been carried out for two AHTS vessels owned by Norskan in Brazil and has resulted in reversal of impairment of USD 9 million. Book value after reversal for these two vessels are USD 80 million and recoverable amounts are USD 88 million.In addition, ROVs have been impaired with USD 1 million due to loss of an AUV.ROVsThe ROVs are defined as interchangeable with each other and are therefore identified as one CGU. Based on sales prices and an increase in earnings for ROVs the Group has not identified any impairment indicators.Impairment 2025 2024Impairment of ROV and Operating equipment -1 - Reversal of impairment vessel 9 96 Reversal of impairment ROV and Operating equipment 3 Right of use assets -Total impairment 7 98 Reversal of Impairment 2024 Number of vessel - reversal of Book value 31.12.2024 Recoverable amount Age impairment in 2024reversed impairment31.12.2024 Reversal of impairment 2024 DOF DOF DOF DOF DOF DOF DOF DOF Subsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 1 2 - 38 98 - 42 101 - - 16 - 1611-15 years 4 1 5 220 11 96 270 11 120 30 4 4 3815+ years 3 3 5 82 38 82 101 57 98 16 9 17 42Total 8 6 10 341 147 177 412 169 218 46 29 21 96For further information about measurement level, see note 26 \u2018Financial assets and liabilities: Information on the balance sheet\u2019.NewbuildAt year end 2025 the Group has a contract for the delivery of a new vessel to be operated for Cenovus Energy. Delivery of the vessel is scheduled for the first half of 2027. The vessel is built against a 15-year contract with further options extending into 2052.The commitment related to the newbuild is as follows;2026 2027 Total2025271340",
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"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__41-1": {
"value": "13. Tangible assetsTangible assets are recognised at cost less accumulated depreci ation and accumulated impairment losses. The cost of tangible asset comprises its purchase price, borrowing costs and any directly attributable costs of bringing the asset to its operating condition. If significant, the total expenditure is separated into components which have different expected useful lives. Depreciation commences when the asset is ready for its intended use. The useful life and the depre ciation method are reviewed periodically in order to ensure that the method and period of depreciation are consistent with the expected pattern of financial benefits expected to be derived from the assets. When tangible assets are sold, reclassified to asset held for sale, reclassified to financial lease or retired, their cost and accumulated depreciation and accumulated impairment loss are derecognised and any gain or loss resulting from their disposal or derecognition, is included in profit or loss. Useful life and residual valueThe level of depreciation depends on the vessels estimated useful lives. Useful life and economic life of the Group vessels are estimated to be 30 years and is based on knowledge of the market and years of operations of these types of vessels. Residual value after 30 years is set to zero based on an assumption that environmental requirements related to disposal of vessels are estimated to offset the scrap value of the steel. For information about how climate risk can affect useful life of vessels and depreciations going forward, see note 4 \u2018Climate risk\u2019. Useful life of investments related to periodical maintenance Periodic maintenance is related to major inspections and overhaul costs which occur at regular intervals over the life of an asset. The expenditure is capitalised and depreci ated until the vessel enters the next periodical maintenance. Estimated life of each periodical maintenance program is normally five years. When new vessels are acquired, a portion of the cost price is classified as periodic maintenance based on best estimates.DisposalsDisposals are related to sale of three vessels and one ROV. Gain on sale of the assets totals USD 15 million.ROVsSome of the ROVs are financed with leasing agreements, these assets are recognised as tangible assets with ordinary financing.Periodic Operating Right of use 2025 Vesselsmaintenance ROV equipment Newbuild assets Total Acquisition cost at 01\ue61f01\ue61f2025 2 802 314 210 96 7 72 3 500 Additions 17 98 59 18 94 113 399 Disposals -21 -6 -4 - - -78 -109 Currency translation differences 121 25 23 7 -1 7 182 Acquisition cost at 31.12.2025 2 920 430 288 120 100 114 3 971 Depreciation and impairment at 01\ue61f01\ue61f2025 -828 -160 -154 -79 - -40 -1 262 Depreciation for the year -122 -52 -10 -6 - -13 -203 Impairment - - -1 - - - -1 Reversal of impairment 9 - - - - - 9 Depreciation and impairment on disposals 3 1 4 - - - 9 Currency translation differences -56 -15 -16 -6 - -3 -96 Depreciation and impairment at 31.12.2025 -994 -226 -177 -91 - -56 -1 544 Book value at 31.12.2025 1 926 204 111 30 100 58 2 427 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-10 years Depreciation method Linear Linear Linear Linear Linear Periodic Operating Right of use 2024 Vesselsmaintenance ROV equipment Newbuild assets Total Acquisition cost at 01\ue61f01\ue61f2024 2 232251205110-70 2 868 Additions 126525-1-46 146 Additions acquisition 79441--71 843 Disposals -61-10-2-2--41 -117 Currency translation differences -175 -33 -18 -10 - -4 -241 Acquisition cost at 31.12.2024 2 802 314 210 96 7 72 3 500 Depreciation and impairment at 01\ue61f01\ue61f2024 -944-153-158-88--30 -1 374 Depreciation for the year -87-34-12-3--24 -160 Impairment ------- Reversal of impairment 96--3-- 98 Depreciation and impairment on disposals 28711-12 50 Currency translation differences 7920168-2 124 Depreciation and impairment at 31.12.2024 -828 -160 -154 -79 - -40 -1 262 Book value at 31.12.2024 1 975 153 56 17 7 31 2 238 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-11 years Depreciation method Linear Linear Linear Linear Linear The tangible assets are pledged against debt to credit institution, see note 22 \u2018Interest bearing debt\u2019. Impairment of assetsVesselsIndicator testAn indicator test for both impairment and reversal of impairment have been carried out which shows that changes in the assumptions used as a basis for the impairment model have not changed significantly. The changes that can be observed over a short period, based on short contracts and individual events etc, must be given a character of a certain stability and duration before the Group concludes that there is a significant change that would require a new impairment assessment.If a vessel enters into a new long-term contract in the reporting period with significant changes in the rates or there are any specific events impact on the cash flow, there are indications of significant changes in value for the specific vessel which may result in impairment/reversal of impairment. Such indicators are present for two vessels, both in Brazil.Based on the result of the indicator testing, two vessels in Brazil are in scope for impairment testing in 2025. The indicator testing has not resulted in any changes to the assessments carried out on the acquisition of DOF Denmark in 2024.In 2024, the indicator test for the acquired vessels in DOF Denmark concludes that there are no significant changes in the assumptions to the values calculated in the Purchase Price Allocation (PPA) that was prepared on the date of acquisition. Impairment For the purposes of assessing impairment for vessels, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units, CGUs). Each vessel together with associated contracts is considered as a separate CGU.The Group uses \u201cvalue in use\u201d as recoverable amount in the impairment assessments. It is the Group\u2019s assessment that \u201cvalues in use\u201d represent the best estimate of recoverable amount. Estimated cash flows are based on next year\u2019s budgets per vessel and forecasted earnings for four more years. After year five, earnings are based on the Group\u2019s expectations for long-term contract rates, utilisation, operating costs and capex. There is no growth element after year five, unless there is a signed contract for the period or expired contracts are below market values. The budget process is a detailed and thorough bottom-up process including approval procedures on all levels within the Group. Estimated future cash flows are based on historical performance per vessel, in combination with current market situation and future expectations. Critical assumptions in the assessment are related to income rates, utilisation, operational and capital expenditure. The impairment test for vessels has included costs related to decarbonisation measures. For more information about calculation and assumptions related to decarbonisation measures, see note 4, \u2018Climate risk\u2019.For vessels fixed on firm long-term contracts, the assumption is that the contracts run up until expiry of the contracts. Options held by the customers are not assumed to be exercised unless the options are below current market rates.The Weighted Average Cost of Capital (WACC) is used as a discount rate and reflects a normalised capital structure for the industry. The WACC represents the rate of return the Group is expected to pay to its sources of finance for cash flows with similar risks. Cash flows are calculated after tax and discounted with an after-tax discount rate. The nominal WACC used in the value in use calculations for the two vessels in Brazil is 9.1% (previous year the range was 10.4 \u2013 11.5% for the Group).The impairment testing has been carried out for two AHTS vessels owned by Norskan in Brazil and has resulted in reversal of impairment of USD 9 million. Book value after reversal for these two vessels are USD 80 million and recoverable amounts are USD 88 million.In addition, ROVs have been impaired with USD 1 million due to loss of an AUV.ROVsThe ROVs are defined as interchangeable with each other and are therefore identified as one CGU. Based on sales prices and an increase in earnings for ROVs the Group has not identified any impairment indicators.Impairment 2025 2024Impairment of ROV and Operating equipment -1 - Reversal of impairment vessel 9 96 Reversal of impairment ROV and Operating equipment 3 Right of use assets -Total impairment 7 98 Reversal of Impairment 2024 Number of vessel - reversal of Book value 31.12.2024 Recoverable amount Age impairment in 2024reversed impairment31.12.2024 Reversal of impairment 2024 DOF DOF DOF DOF DOF DOF DOF DOF Subsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 1 2 - 38 98 - 42 101 - - 16 - 1611-15 years 4 1 5 220 11 96 270 11 120 30 4 4 3815+ years 3 3 5 82 38 82 101 57 98 16 9 17 42Total 8 6 10 341 147 177 412 169 218 46 29 21 96For further information about measurement level, see note 26 \u2018Financial assets and liabilities: Information on the balance sheet\u2019.NewbuildAt year end 2025 the Group has a contract for the delivery of a new vessel to be operated for Cenovus Energy. Delivery of the vessel is scheduled for the first half of 2027. The vessel is built against a 15-year contract with further options extending into 2052.The commitment related to the newbuild is as follows;2026 2027 Total202527134017. Other non-current assets2025 2024 Non-current receivables joint ventures 96 96 Non-current receivables sub-lease 38 2 Investment in shares 3 2 Derivatives 1 - Other non-current receivables 13 10 Total 150 110",
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"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "14. Contract cost 2025 2024Book value at 01.01 2736Additions 3319Amortisation -21-22Currency translation differences 2-5Book value 31.12. 42 27 Costs of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are capitalised as contract costs. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as non-current assets and the amortisation is presented as operating expenses.For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019.",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__45": {
"value": "14. Contract cost 2025 2024Book value at 01.01 2736Additions 3319Amortisation -21-22Currency translation differences 2-5Book value 31.12. 42 27 Costs of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are capitalised as contract costs. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as non-current assets and the amortisation is presented as operating expenses.For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__44": {
"value": "14. Contract cost 2025 2024Book value at 01.01 2736Additions 3319Amortisation -21-22Currency translation differences 2-5Book value 31.12. 42 27 Costs of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are capitalised as contract costs. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as non-current assets and the amortisation is presented as operating expenses.For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__43": {
"value": "14. Contract cost 2025 2024Book value at 01.01 2736Additions 3319Amortisation -21-22Currency translation differences 2-5Book value 31.12. 42 27 Costs of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are capitalised as contract costs. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as non-current assets and the amortisation is presented as operating expenses.For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__48": {
"value": "15. Leases Lease income - the Group as lessorThe Group acts as a lessor in connection to operating leases. The leases are related to the time charter and bareboat contracts on vessels and equipment. For time charter contracts both the lease component and the service component are included in the overview of future lease revenue. Vessel on operating lease are recognised as tangible assets, see note 13 \u2018Tangible assets\u2019. Lease payments received are recognised in the statement of profit or loss. Future minimum operating lease income arising from contracts on vessels at year end 2025 are shown in the overview below. All contracts in foreign currency are converted to USD at 31 December 2025 and stated in USD million.2026 2027 2028 2029 2030 Subsequent Total Minimum operating lease revenue 927 737 624 559 271 255 3 373 Minimum operating lease revenue including joint ventures 1 066 810 692 627 280 255 3 730 Total future minimum operating lease revenue included firm contracts from DOF Group vessels and the Group\u2019s share of vessels in the joint ventures. Joint ventures are consolidated using the equity method, see notes 5 \u2018Management reporting\u2019, 6 \u2018Segment information\u2019 and 16 \u2018Investments in jointly controlled companies and associated companies\u2019 for further information. For further information about revenue recognition, see note 7 \u2018Operating revenue\u2019.Lease - the Group as leaseeAt inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration.The Group has elected not to recognise right-of-use assets and liabilities for leases that have a lease term of 12 months or less or leases of low-value assets. These lease expenses are included in other operating expenses.The Group recognises right-of-use assets and lease liabilities at the date the asset is available for use by the Group. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group\u2019s incremental borrowing rate. The Incremental borrowing rate is the interest rate that the Group would have to pay to borrow over a similar term, estimated using market interest rates. Lease payments include fixed payments in the lease term, in addition to variable payments if applicable. The lease term is the non-cancellable period of the lease together with options if reasonably certain that it is exercised.The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability, plus any initial direct costs incurred and an estimate of costs to restore the asset. The right-of-use asset is depreciated using the straight-line method from the commencement date to the end of the lease term.The Group\u2019s right\u2013of-use assets per 31.12.2025 are mainly related to lease of offices and to the lease of the vessels Stril Explorer and Havila Phoenix. The lease contract for Havila Phoenix has been extended one year and is firm until March 2027. Havila Phoenix has been on a long-term sub-lease contract and is classified as sub-lease receivable through 2025, per 31.12.2025 the vessel is right-of-use vessel as the long-term contract is finalised. The lease contract for Stril Explorer has been extended in 2025 and is firm until May 2029. Extension of the lease term is recognised as a modification to the original contract. The lease liabilities for the two vessels are remeasured by discounting the revised lease payments using an updated interest rate at the time for the extension of the contracts. The right-of-use asset is remeasured with a corresponding amount as the increase in the lease liability.In addition, the Group has leased the vessel, REM Inspector, for a long-term project. The sub-lease contract for the vessel is classified as sub-lease receivable, at an amount equal to net investment in the lease. The sub-lease receivable is measured at the commencement date with the discounted value of lease payments for the right-of-use vessel including initial direct cost. The interest rate for the sub-lease receivable is determined as the rate implicit in the lease. Debt related to the right-of-use asset and sub-lease is classified as lease debt. The Group has options to extend the lease period with additional 1-3 years for the three leased vessels. Recognised lease assets and liabilities are based on the fixed period and do not include optional periods.The Group has in 2025 entered into a 3-year contract for the vessel Sea1 Atlas with delivery in March 2026. The lease will be classified as right-of-use vessel and lease liability from commencement.The profit or loss shows the following amounts related to leases 2025 2024Short term leases -63 -70 Depreciation Right-of-use assets -13 -24 Total depreciation -13 -24 Interest income 1 2 Interest expenses -6 -6 Net finance -4 -5 Total net expenses in the Profit or Loss -80 -99 The short term lease expenses includes both the lease component and the service component in the time charter contracts.The Group has the following right-of-use assets:2025Vessel Property Other equipmentTotal Acquisition cost at 01\ue61f01\ue61f2025 21 48 2 72 Additions 103 9 - 113 Disposals -78 - - -78 Currency translation differences 3 4 - 7Acquisition cost at 31\ue61912\ue6192025 49 61 2 114 Depreciation and impairment at 01\ue61f01\ue61f2025 -9 -30 -2 -40 Depreciation for the year -7 -6 - -13 Currency translation differences - -2 - -2Depreciation and impairment at 31.12.2025 -16 -38-2-56 Book value at 31.12.2025 34 24 - 58 Depreciation period 1-3 years 1-10 years 1-5 years Depreciation method Linear Linear Linear 2024Vessel Property Other equipmentTotal Acquisition cost at 01\ue61f01\ue61f2024 21 47 2 71 Additions 40 6 - 46 Disposals -40 -1 - -41 Currency translation differences - -3 - -4Acquisition cost at 31\ue61912\ue6192024 21 48 2 72 Depreciation and impairment at 01\ue61f01\ue61f2024 -2 -27 -2 -30 Depreciation for the year -19 -6 - -24 Depreciation on disposals 12 - - 12 Currency translation differences - 2 - 2 Depreciation and impairment at 31.12.2024 -9-30-2-40 Book value at 31.12.2024 13 18 - 31 Depreciation period 1-3 years 1-11 years 1-5 years Depreciation method Linear Linear Linear Changes in sub-lease receivables 2025 2024Sub-lease receivables 01.011223 Additions78- Instalments-24-11 Currency adjustments1-Sub-lease receivables 31.126712Repayment profile sub-lease receivables2026 2027 2028 2029 2030Subsequent Total Sub-lease receivables 29 26 12 - - - 67Lease payments are presented exclusive discounting effects with USD 1 million in the figures above. Sub-lease receivables consist of current sub-lease receivables with USD 29 million (USD 12 million) and non-current sub-lease receivables with USD 38 million (USD 2 million)Repayment profile lease liabilities2026 2027 2028 2029 2030Subsequent Total Lease liabilities 43 34 20 6 3 3 110 See note 22 \u2018interest bearing liabilities\u2019 for specification of lease liabilities and this year\u2019s change in lease liabilities.",
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"value": "16. Joint arrangements and associatesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signif icant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividends from joint ventures and associates are recognised when the right to receive payment is established.2025 DOFCON Brasil GroupKDS JV AS AssociatesTotalBooked value of investments 01.01. 311 1 - 311 Addition - - - - Profit (loss) for the period 48 - - 48 Other comprehensive income 2 - - 2 Dividend -50 -1 - -50 Booked value of investments 31.12. 311 - - 311 2024DOFCON Brasil Group KDS JV AS Associates TotalBooked value of investments 01.01. 315 1 - 316 Addition - - - - Profit (loss) for the period 43 - - 43 Other comprehensive income 2 - - 2 Dividend -50 - - -50 Booked value of investments 31.12. 311 1 - 311 Place of business/country Name of entityof incorporation % of ownership interest Nature of the relationship Measurement methodDOFCON Brasil GroupNorway50%Joint ventureEquityKDS JV ASNorway50%Joint ventureEquitySemar ASNorway42\ue61f3%AssociatesEquityDOFCON Brasil GroupDOFCON Brasil AS is a holding company located in Bergen and is jointly owned by DOF Subsea AS and Technip Coflexip Norge AS. DOFCON Brasil AS owns and controls TechDOF Brasil AS and DOFCON Navega\u00e7\u00e3o Ltda. DOFCON Brasil Group owns and operates six vessels on long-term contracts in Brazil with Petrobras.Skandi A\u00e7u and Skandi B\u00fazios are owned by TechDOF Brasil AS. Skandi Niter\u00f3i, Skandi Vit\u00f3ria, Skandi Recife and Skandi Olinda are owned by DOFCON Navega\u00e7\u00e3o Ltda.An indicator test for impairment has been carried out which shows that changes in the assumptions used as a basis for the impairment model have not changed significantly and impairment testing has not been done at year end 2025. Impairment tests in 2024 resulted in reversal of remaining previous impairment of vessels in DOFCON with in total USD 36 million (50% share).The Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 228 million (USD 276 million). See note 28 \u2018Guarantees\u2019 for additional information.KDS JV ASKDS AS is owned by DOF Subsea Group and Aker Solutions AS where each part owns 50% of liable capital. The company had no operational activity in 2025 and is in process of liquidation.AssociatesSemar AS; DOF Subsea AS is shareholder with 42.3% through it\u2019s subsidiary DOF Subsea Rederi III AS. Jointly controlled companiesDOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASProfit or Loss and other comprehensive income2025 2025 2024 2024Operating revenue 327 - 278 - Operating costs -75 - -84 -Operating result before depreciation (EBITDA) 252 - 193 -Depreciation -77 - -89 - Impairment - - 71 - Operating result (EBIT) 175 - 176 -Net financial result -26 - -68 -Profit (loss) before tax 149 - 108 -Tax income (expenses) -53 - -22 - Profit (loss) for the year 96 - 86 -Other comprehensive income, net of tax5 - 5 - Total comprehensive income, net of tax101 - 91 -Balance sheet 31.12.2025 31.12.2025 31.12.2024 31.12.2024Tangible assets 1 233 - 1 283 - Deferred tax assets - - - - Other non-current assets- - 5 - Total non-current assets 1 233 - 1 287 - Current receivables 80 - 66 - Cash and cash equivalents 78 - 90 1 Total current assets 159 - 157 1 Total assets 1 392 - 1 444 1 Total equity 616 - 615 1 Non-current liabilities 597 - 666 - Current liabilities 178 - 163 - Total liabilities 776 - 829 -Total equity and liabilities 1 392 - 1 444 1 DOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASReconciliation of summarised financial information31.12.2025 31.12.2025 31.12.2024 31.12.2024Group's interest in the joint venture at 50% 308 - 307 1 Negative equity recognised3 4 Group's carrying amount of the investment 311 - 311 1 Financial statements of the joint ventures have not been audited as of the Group\u2019s reporting date. The figures above are consolidated with the use of the equity method.33. Significant acquisitions and disposals in the year2025 Transactions The Group had no acquisitions or disposals of subsidiaries in 2025.2024 Transactions Acquisition of DOF DenmarkOn 2 July 2024, DOF Group ASA entered into an agreement to acquire 100% of the shares in Maersk Supply Service A/S (MSS), renamed to DOF Denmark A/S, to further enhance its position as a major integrated offshore service provider. DOF Denmark A/S is a leading provider of marine services for offshore energy sectors. The entire fleet comprises 13 anchor handling vessels, 8 subsea support vessels, one cable layer vessel along with one new build contract. DOF Denmark A/S specialises in towing, mooring, and installing floating units and employs around 1,400 offshore and 260 onshore staff. The combined company is a leading offshore service provider with comprehensive scale and a wide range of services across all continents in the offshore energy industries. The current operations are both strategically and geographically complementary, and future growth ambitions are strongly aligned. The transaction closed on 1 November 2024 and was done through DOF Group ASA subsidiary, DOF Offshore Holding Denmark ApS. The consideration transferred was a combination of USD 556 million in cash and 61,569,664 in new shares in DOF Group ASA, at a value of USD 493 million, for a total price of USD 1,050 million.The transaction is accounted for as a business combination under IFRS 3 \u2018Business Combinations\u2019 that requires the acquiree\u2019s identifiable assets and liabilities to be recognised at their fair values as of the acquisition date of 1 November 2024. The purchase price allocation (PPA) has been recognised, separate from goodwill, the identifiable assets and the liabilities assumed. All vessels acquired has been allocated to the new segment, DOF Denmark.Acquisition of DOF Denmark A/SCash payments 556 Shares in DOF Group ASA 493 Total price 1 050On closing of the transaction 61,569,664 new shares were issued as part of the consideration paid for DOF Denmark A/S. The fair value of shares USD 493 million was based on NOK 87.91 per share. The calculation of the share price is an average calculation based on 2.686.591 shares to NOK 99 per share and 58.883.073 share at closing date 31 October 2024 of NOK 87.40 per share. The new shares represent 25% of the total shares in DOF Group ASA.In addition, a new loan of USD 500 million was drawn to partly pay the cash consideration of the seller.The assets and liabilities recognised as a result of the acquisition are as follows:(MUSD)Fair valueVessels 842 Right of use assets 1 Deferred tax assets 12 Other non-current assets 1 Trade receivable 86 Inventory 6 Other current receivable 10 Cash and cash equivalents 172 Total assets 1 131 Deferred tax liabilities 3 Lease liabilities 1 Provisions 10 Trade payable 40 Other current liabilities 30 Total liabilities 84 Net identifiable assets acquired 1 047 Goodwill (tax goodwill) 3 Net assets acquired 1 050USD 842 million of the purchase price has been allocated to vessels. Net present value of existing contracts with clients, USD 16 million, has been included in the value of the vessels and is presented as tangible assets in the balance sheet. The contract values will be amortised over the contract period and be presented as part of depreciation in the statement of profit or loss. A significant part of the acquired contracts with clients will end during 2025 and 2026. Deferred tax liability of USD 3 million has been calculated on excess values on vessels outside tonnage tax regimes. Goodwill is related to the deferred tax effects. Current assets and liabilities are all related to the ordinary operation of DOF Denmark.The acquisition has contributed a profit (loss) to the Group from 1 November to 31 December as follows:Profit (loss) Nov-Dec 2024Operating revenue 46 Operating profit before depreciation and impairment - EBITDA 7 Operating profit - EBIT -6 Net financial costs -7 Taxes income (cost) 1 Profit (loss) for the period -13 If the acquisition had occurred on 1 January 2024, DOF Groups consolidated pro-forma profit at year end 2024 would have been as follows; Revenue USD 1,698 million, Ebitda USD 608 million and Profit (loss) before taxes USD 266 million.The PPA, the proforma profit (loss) for 2024 and post-acquisition transactions are accounted for in accordance with DOF\u2019s accounting principles and policies. In cases where there have been different accounting principles and policies, restatement to DOF\u2019s accounting principles have been made.Acquisition consideration - cash outflowOutflow of cash to acquires subsidiary, net of cash acquired;Cash consideration 556 Balance acquired - cash and cash equivalents -172 Net outflow of cash - investing activities 384 Acquisition related costsAcquisition related costs of USD 5 million that were not directly attributable to the issuance of shares are included in administrative expenses in the statement of profit or loss and in the operation cash flow in the statement for cash flows.",
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"value": "16. Joint arrangements and associatesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signif icant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividends from joint ventures and associates are recognised when the right to receive payment is established.2025 DOFCON Brasil GroupKDS JV AS AssociatesTotalBooked value of investments 01.01. 311 1 - 311 Addition - - - - Profit (loss) for the period 48 - - 48 Other comprehensive income 2 - - 2 Dividend -50 -1 - -50 Booked value of investments 31.12. 311 - - 311 2024DOFCON Brasil Group KDS JV AS Associates TotalBooked value of investments 01.01. 315 1 - 316 Addition - - - - Profit (loss) for the period 43 - - 43 Other comprehensive income 2 - - 2 Dividend -50 - - -50 Booked value of investments 31.12. 311 1 - 311 Place of business/country Name of entityof incorporation % of ownership interest Nature of the relationship Measurement methodDOFCON Brasil GroupNorway50%Joint ventureEquityKDS JV ASNorway50%Joint ventureEquitySemar ASNorway42\ue61f3%AssociatesEquityDOFCON Brasil GroupDOFCON Brasil AS is a holding company located in Bergen and is jointly owned by DOF Subsea AS and Technip Coflexip Norge AS. DOFCON Brasil AS owns and controls TechDOF Brasil AS and DOFCON Navega\u00e7\u00e3o Ltda. DOFCON Brasil Group owns and operates six vessels on long-term contracts in Brazil with Petrobras.Skandi A\u00e7u and Skandi B\u00fazios are owned by TechDOF Brasil AS. Skandi Niter\u00f3i, Skandi Vit\u00f3ria, Skandi Recife and Skandi Olinda are owned by DOFCON Navega\u00e7\u00e3o Ltda.An indicator test for impairment has been carried out which shows that changes in the assumptions used as a basis for the impairment model have not changed significantly and impairment testing has not been done at year end 2025. Impairment tests in 2024 resulted in reversal of remaining previous impairment of vessels in DOFCON with in total USD 36 million (50% share).The Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 228 million (USD 276 million). See note 28 \u2018Guarantees\u2019 for additional information.KDS JV ASKDS AS is owned by DOF Subsea Group and Aker Solutions AS where each part owns 50% of liable capital. The company had no operational activity in 2025 and is in process of liquidation.AssociatesSemar AS; DOF Subsea AS is shareholder with 42.3% through it\u2019s subsidiary DOF Subsea Rederi III AS. Jointly controlled companiesDOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASProfit or Loss and other comprehensive income2025 2025 2024 2024Operating revenue 327 - 278 - Operating costs -75 - -84 -Operating result before depreciation (EBITDA) 252 - 193 -Depreciation -77 - -89 - Impairment - - 71 - Operating result (EBIT) 175 - 176 -Net financial result -26 - -68 -Profit (loss) before tax 149 - 108 -Tax income (expenses) -53 - -22 - Profit (loss) for the year 96 - 86 -Other comprehensive income, net of tax5 - 5 - Total comprehensive income, net of tax101 - 91 -Balance sheet 31.12.2025 31.12.2025 31.12.2024 31.12.2024Tangible assets 1 233 - 1 283 - Deferred tax assets - - - - Other non-current assets- - 5 - Total non-current assets 1 233 - 1 287 - Current receivables 80 - 66 - Cash and cash equivalents 78 - 90 1 Total current assets 159 - 157 1 Total assets 1 392 - 1 444 1 Total equity 616 - 615 1 Non-current liabilities 597 - 666 - Current liabilities 178 - 163 - Total liabilities 776 - 829 -Total equity and liabilities 1 392 - 1 444 1 DOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASReconciliation of summarised financial information31.12.2025 31.12.2025 31.12.2024 31.12.2024Group's interest in the joint venture at 50% 308 - 307 1 Negative equity recognised3 4 Group's carrying amount of the investment 311 - 311 1 Financial statements of the joint ventures have not been audited as of the Group\u2019s reporting date. The figures above are consolidated with the use of the equity method.",
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"value": "16. Joint arrangements and associatesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signif icant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividends from joint ventures and associates are recognised when the right to receive payment is established.",
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"value": "16. Joint arrangements and associatesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signif icant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividends from joint ventures and associates are recognised when the right to receive payment is established.",
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"value": "AssociatesSemar AS; DOF Subsea AS is shareholder with 42.3% through it\u2019s subsidiary DOF Subsea Rederi III AS.",
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"value": "Jointly controlled companiesDOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASProfit or Loss and other comprehensive income2025 2025 2024 2024Operating revenue 327 - 278 - Operating costs -75 - -84 -Operating result before depreciation (EBITDA) 252 - 193 -Depreciation -77 - -89 - Impairment - - 71 - Operating result (EBIT) 175 - 176 -Net financial result -26 - -68 -Profit (loss) before tax 149 - 108 -Tax income (expenses) -53 - -22 - Profit (loss) for the year 96 - 86 -Other comprehensive income, net of tax5 - 5 - Total comprehensive income, net of tax101 - 91 -Balance sheet 31.12.2025 31.12.2025 31.12.2024 31.12.2024Tangible assets 1 233 - 1 283 - Deferred tax assets - - - - Other non-current assets- - 5 - Total non-current assets 1 233 - 1 287 - Current receivables 80 - 66 - Cash and cash equivalents 78 - 90 1 Total current assets 159 - 157 1 Total assets 1 392 - 1 444 1 Total equity 616 - 615 1 Non-current liabilities 597 - 666 - Current liabilities 178 - 163 - Total liabilities 776 - 829 -Total equity and liabilities 1 392 - 1 444 1 DOFCON Brasil DOFCON Brasil Group KDS JV ASGroup KDS JV ASReconciliation of summarised financial information31.12.2025 31.12.2025 31.12.2024 31.12.2024Group's interest in the joint venture at 50% 308 - 307 1 Negative equity recognised3 4 Group's carrying amount of the investment 311 - 311 1 Financial statements of the joint ventures have not been audited as of the Group\u2019s reporting date. The figures above are consolidated with the use of the equity method.",
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"value": "17. Other non-current assets2025 2024 Non-current receivables joint ventures 96 96 Non-current receivables sub-lease 38 2 Investment in shares 3 2 Derivatives 1 - Other non-current receivables 13 10 Total 150 110",
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"value": "18. Trade receivablesTrade receivables are amounts due from customers for services performed in the ordinary course of business and classified as current assets. In addition to invoiced amounts, trade receiv able also includes accrued, not invoiced revenues.2025 2024Trade receivable at nominal value 229 223 Uninvoiced revenue 228 177 Provision for bad debts -13 -11 Total 444 389 The Group\u2019s credit exposure is mainly towards customers who historically have had good financial capability to meet their obligations and have had high credit rating. Historically, the portion of receivables not being collectable has been low. General allowance for expected credit losses at 31 December 2025 and 31 December 2024 are based on historical losses and updated view on general risk in the Group\u2019s industry. Loss allowance for a specific contract are based on expectation of recovery of outstanding amount.As of 31.12, the Group had the following accounts receivable and loss allowances. Total Not matured <30 d 30-60d 60-90d >90d2025229159344924Uninvoiced revenue 228 Receivable not included in provision for bad debt - - - - 9 Expected credit loss rate 0.2%2.5%3.0%7.0%12.0%Loss allowance411012Loss allowance specific contract9Total loss allowance13Total Not matured <30 d 30-60d 60-90d >90d2024223156447512Uninvoiced revenue 177Receivable not included in provision for bad debt 6 1 Expected credit loss rate 0.2%2.5%3.0%7.0%12.0%Loss allowance311001Loss allowance specific contract7Total loss allowance112025 2024Trade receivable divided on currencies USD Ratio % USD Ratio %USD 193 43% 189 49%BRL 114 26% 90 23%AUD 5011% 57 15%GBP 72% 24 6%NOK 4811% 15 4%CAD225%123%Other currencies 112%20%Total 444 100% 389 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__59": {
"value": "19. Other current assets 2025 2024Current receivables sub-lease 29 12 Pre-paid expenses 28 24 Accrued interest income 3 1 Government taxes (VAT) 34 24 Fuel reserves and other inventory 25 26 Derivatives 2 - Financial investments 2 - Other current receivables 8 9 Total 131 96",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s7__6__61": {
"value": "21. Share capital and share informationThe Company was established on 26 September 2022.There have been no share issues in 2025. In the General Meeting on 20 May 2025 the Board of Directors was granted an authorisation to increase the Company\u2019s share capital in one or more rounds, by up to NOK 61,569,662.50. The authorisation was effective from the date it is registered in the Norwegian Register of Business Enterprises and is valid until the Company\u2019s annual General Meeting in 2026, or until 30 June 2026.In the General Meeting on 20 May 2025 the Board of Directors was granted authorisation to, on behalf of the Company, acquire it\u2019s own shares with a total nominal value up to NOK 51,569,662.50, which is equivalent to approximately 10% of the current share capital. The maximum amount which can be paid for each share is NOK 150 and the minimum NOK 2.50.In the General Meeting on 20 May 2025 the Board was granted an authorisation to increase the Company\u2019s share capital by up to NOK 3,750,000. The authorisation may only be used to issue shares in connection with the Company\u2019s option program for senior executives. Following, the Board of Directors granted a total of 1,076,250 share option to selected senior executives on 20 August 2025. See note 31 \u2018Share option scheme\u2019 for information about the share option program.Total share capital at 31 December 2025 amounts to NOK 615.696.637, with a nominal value of NOK 2.50 per share.Shareholders as of 31 December from the shareholders registerPer 31.12.2025Shareholders No of shares ShareholdingDANSKE BANK A\ue615S61 598 35425.01%GEVERAN TRADING COMPANY LTD29 870 26912.13%FOLKETRYGDFONDET22 178 2609.01%VERDIPAPIRFOND ODIN NORGE11 213 7514.55%SIEM INDUSTRIES S.A.6 025 3742.45%DNB MARKETS AKSJEHANDEL\ue615\ue619ANALYSE5 809 6552.36%STATE STREET BANK AND TRUST COMP4 609 6511.87%J.P. MORGAN SE4 581 8091.86%THE BANK OF NEW YORK MELLON4 496 5611.83%M\u00d8GSTER OFFSHORE AS3 997 1731.62%VERDIPAPIRFONDET DNB NORGE3 975 0081.61%MAGNUS LEONARD ROTH3 165 6771.29%MP PENSJON PK2 730 4731.11%EUROCLEAR BANK S.A.\ue615N.V.2 096 9820.85%VERDIPAPIRFONDET KLP AKSJENORGE IN2 055 7970.83%JPMORGAN CHASE BANK, N.A., LONDON1 894 0880.77%VERDIPAPIRFONDET DNB NORGE INDEKSE1 760 0590.71%FR\u00d8Y KAPITAL AS1 692 1300.69%SONGA CAPITAL AS1 568 8300.64%VERDIPAPIRFONDET STOREBRAND INDEKS1 514 4370.61%Sum top 20176 834 338 71.80%Other shareholders69 444 317 28.20%Total no of shares246 278 655 100%Shareholders as of 31 December based on underlying shareholdersPer 31.12.2025Shareholders No of shares ShareholdingA.P. M\u00d8LLER HOLDING A\ue615S61 569 66425\ue61f00%GEVERAN TRADING CO.29 870 26912.10%FOLKETRYGDFONDET22 178 2609.00%ODIN11 213 7514.60%DNB ASSET MANAGEMENT AS7 564 8493\ue61f10%SIEM INDUSTRIES INC6 025 3742.40%NORDEA FUNDS5 389 9362.20%VANGUARD5 352 3952.20%M\u00d8GSTER OFFSHORE AS3 997 1731.60%MAGNUS ROTH3 172 4471.30%MP PENSJON PK2 730 4731.10%KLP KAPITALFORVALTNING AS2 655 0101.10%BLACKROCK2 255 7770.90%STOREBRAND ASSET MANAGEMENT2 147 6930.90%JPMORGAN ASSET MANAGEMENT1 784 575 0.70%FIDELITY INVESTMENT \ue614FMR\ue6183 975 0081.61%BNP PARIBAS ASSET MANAGEMENT1 605 7840.70%ARNE BLYSTAD1 568 8300.60%DANSKE INVEST1 354 0510.50%GOLDMAN SACHS ASSET MANAGEMENT1 295 3060.50%Sum top 20175 340 848 71.20%Other shareholders70 937 807 28.80%Total no of shares246 278 655 100%Shares controlled directly or indirectly by 2025Board of Directors and Management No of shares Shareholding Svein Harald \u00d8ygard (Energy Investors AS)Chair 760 000 0.31%Erik Berg\u00f6\u00f6Vice Chair0.00%Harald L. Thorstein Director 228 261 0.09%Daniela Maia Ribeiro de Fern\u00e1ndez-Davila Director0.00%Christine Jeanne Brennet-Morris Director 90 000 0.04%Adrian GeelmuydenDirector 16 000 0.01%Kristin H. HolthDirector 2 500 0.00%ManagementMons S. Aase (Moco Holding AS)CEO 716 026 0.29%Martin Lundberg (ML Kapital AS)CFO 135 000 0.05%Toril Tr\u00e6enEVP People & Organisation 26 085 0.01%Marianne M\u00f8gster (MM Vesterlie AS)1)EVP Marine & Asset Operations 168 084 0.07%Jan-Kristian Haukeland EVP Renewable 120 000 0.05% Total 2 261 956 0.92%1) Marianne M\u00f8gster shareholding includes both direct and indirect ownership of 81,127 shares via Laco ASClose associates of the Board of Directors and Management do not own any shares in the Company.",
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"f1__s7__6__62": {
"value": "22. Interest bearing debtDebt is recognised initially at fair value, net of transaction costs incurred. Debt is subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of debt are capitalised as a pre-pay ment for liquidity services and amortised over the period of the facility.Debt is classified as current liability unless the borrowing involves an unconditional right to postpone payment of the liabilities for more than 12 months from the reporting period. The current portion of such debt includes undiscounted instal ments due within the next 12 months. FinancingThe Group on 27 March 2025, refinanced a significant portion of its debt with a new USD 1,025 million term facility. The facility has a five-year term and a seven-year repayment profile. It carries an interest margin of 2.90%, which is subject to change after the first twelve months based on the Group\u2019s leverage ratio measured by NIBD / LTM EBITDA. The amortisation profile of the term facility was amended after year end 2025, resulting in a 40% reduction of the annual installments effective from March 2026.The refinancing replaces several existing debt facilities, including the DOF Subsea fleet loan, DOF Rederi fleet loan, DOF Denmark fleet loan, Skandi Iceman facility, Skandi Hera facility, and Skandi Darwin facility. This new facility provides greater financial flexibility, supports the Group\u2019s long-term capital structure, and allows quarterly dividend payments from second quarter 2025.On 2 September 2025 the Group issued a 5-year 150 million unsecured bond. The bond carries a fixed coupon of 8.125% p.a., payable semi-annually. The newbuild Skandi Norseman has been financed in a ringfenced structure with a US private placement debt of USD 140 million of which USD 100 million has been drawn down and included in non-current debt to credit institutions. The facility is amortising over a 15-year term from delivery of the vessel in 2027 until its final due date in 2042 and carries a fixed rate coupon of 6.24% payable quarterly.Financial covenants in loan agreementsThe Group is in compliance with all covenants in the loan agreements in 2025, and expect to comply with the applicable covenants in 2026.The most important covenants in the loan agreements are summarised below: DOF Offshore Holding AS (new fleet facility)\u2022 Liquidity: The Group must maintain a minimum free liquidity level, defined as the greater of (i) USD 125 million or (ii) 5% of interest-bearing debt, excluding joint ventures and ringfenced subsidiaries.\u2022 Leverage ratio: The ratio of total net debt to EBITDA in the preceding twelve months shall not exceed (i) 3.25x to and including 31 December 2026, (ii) 3.00x thereafter.\u2022 Working capital: The Group shall maintain positive working capital. \u2022 Minimum value clause: The fair market value of pledged vessels and assets must always cover at least 166% of outstanding commitments.DOF SeaDragon Ltd (newbuild for contract Canada)\u2022 After delivery of the vessel the company must maintain a debt service coverage ratio (EBITDA/interest and instalment) no less than 1.05x over a twelve month period.DOF Group ASA (bond loan)\u2022 Liquidity: The Group shall have available cash of minimum USD 100 million.\u2022 Leverage ratio: The Group shall maintain a ratio of total net debt to EBITDA of less than 3.50x.\u2022 Working capital: The Group shall maintain positive working capital.DOF Subsea ROV AS\u2022 Equity: The company shall have minimum 30% equity of the total capital.Non current interest bearing liabilitiesNote 2025 2024Bond loans 148 53 Debt to credit institutions 1 275 1 410 Lease liabilities 15 67 26 Total non current interest bearing liabilities 1 490 1 490 Current interest bearing liabilitiesDebt to credit institutions 160 142 Lease liabilities 15 43 23 Total current interest bearing liabilities 203 165 Total non-current and current interest bearing liabilities 1 693 1 655 Receivables sub-lease 67 14 Other interest bearing receivables 96 96 Cash and cash equivalents 20 496 495 Net Interest-bearing debt 1 035 1 051 Average rate of interest7.44% 7.72%Current interest bearing debt in the statement of balance sheet includes accrued interest expense of USD 4 million (USD 2 million). Accrued interest expense is excluded from the figures above. Instalment, balloons and interest profile2026 2027 2028 2029 2030 Subsequent TotalBond loans - - - - 150 - 150 Debt to credit institutions 160 166 168 169 369 4151 447Lease liabilities 49 37 22 6 4 3 121 Total interest bearing liabilities 209 203 190 175 523 418 1 717Calculated interest profile 94 81 72 62 40 51 400 Total instalments, balloons and interest 303 285 261 237 562 469 2 117Lease liabilities are presented exclusive discounting effects in the figures above. Instalment on debt to credit institutions does not include amortised loan expense.Changes in the interest bearing debt Changes in interest bearing debt over a period consists of both cash effects and non-cash effects. The following is the changes in the Group\u2019s interest bearing liabilities:Cash changes Non-cash changes Net Amortisation Balance proceeds Repayment New lease and other Currency Balance 202531.12.2024new debt of debt liabilities effects effects 31.12.2025 Interest bearing debtBond loans 53 148 -58 - - 5 148 Debt to credit institutions 1 554 1 150 -1 281 - 5 9 1 435 Lease liabilities 49 - -34 94 - - 110 Total interest bearing debt 1 655 1 298 -1 372 94 5 13 1 693 Cash changes Non-cash changes Net Acquisition Amortisation Balance proceeds Repayment New lease DOF and other Currency Balance 202431.12.2023new debt of debt liabilities Denmark effects effects 31.12.2024 Interest bearing debtBond loans 72 - -16 - - - -3 53 Debt to credit institutions 1 275 491 -204 - - 2 -10 1 554 Lease liabilities 68 - -37 48 -27 - -3 49 Total interest bearing debt 1 415 491 -257 48 -27 2 -17 1 655 Interest-bearing debt, divided by currency2025 2024 USD Ratio % USD Ratio % USD1 57893%1 49490%NOK905%1449%Other251%171%Total 1 693 100% 1 655 100%Liabilities secured by mortgage 2025 2024Debt to credit institutions 1 435 1 553Total liabilities 1 435 1 553Assets provided as securityTangible assets 2 276 2 194 Receivable (non-current and current) 107 234 Cash175 357 Total assets provided as security 2 558 2 785 BondThe fair value of the Group\u2019s bond loan per 31.12.2025 was as follows:Nominal value per Price per bondBalance LoanDue date Coupon ratebond31.12.202531.12.2025DOF Group ASA 16\ue61f9\ue61f2030 8.125% 100 000 103 000 148The fair value of the bond loan is estimated at USD 155 million per 31.12.2025.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "23. Non-current liabilities2025 2024 Deferred taxes 5 3 Provision Global minimum tax 14 16 Other provisions and commitments 5 11 Other non-current liabilities 1 1 Total 24 31",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__64": {
"value": "24. Trade payables2025 2024 Trade payables 250 219 Total 250 219 Trade payable has the following currency split;2025 2024USD Ratio % USD 107 43% 84 38% NOK 41 16% 33 15% BRL 46 18% 36 17% AUD 19 8% 20 9% GBP 15 6% 25 11% Other currencies 22 9% 21 9% Total 250 100% 219 100%",
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__67-1": {
"value": "26. Financial assets and liabilities: Information on the balance sheetThe Group classifies its financial assets in the following categories: fair value through other comprehensive income (FVOCI), fair value through profit and loss (FVTPL), and amortised cost. Classification of financial assets is determined at initial recognition and is not reclassified sub sequently unless the Group changes its business model for managing financial assets.A financial asset shall be measured at amortised cost if both of the following conditions are met:\u2022 The financial asset is held within a business model whose objective is 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 principal and interest on the principal amount outstanding.A financial asset shall be measured at FVOCI if both of the following conditions are met and it is not designated at FVTPL:\u2022 The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and\u2022 The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so elim inates or significantly reduces an accounting mismatch that would otherwise arise.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receiv ables, other current receivables, overdraft facilities and all interest bearing debt.These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.The carrying amount of cash and cash equivalents and overdraft facilities is approximately equal to fair value since these instruments have a short term to maturity. Similarly, the carrying amount of trade receivables, trade payables and other working capital are approximately equal to fair value since they are entered into at standard terms and conditions.a) Financial assets at FVTPLThe assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are rec ognised in profit or loss. b) Financial assets at amortised costThese assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.c) Equity investments at FVOCIThese assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the invest ment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss.d) Loans and receivablesLoans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. Loans and receivables are classified as \u201ctrade receivables\u201d and \u201cother receivables\u201d, and as \u201ccash and cash equivalent\u201d. Those exceeding 12 months are classified as non-current financial assets. Loans and receivables are carried at amortised cost.Measurements of financial instrumentsThe Group uses the following hierarchy when determining and disclosing the fair value of financial instruments.Total measurement level 1Quoted, unadjusted prices in active markets for identical assets and liabilities.Total measurement level 2Quoted techniques for which all inputs which have significant effect on the recorded fair value are observable, directly and indirectly. The fair value of forward exchange contracts is determined using the forward exchange rate at the balance sheet date. The forward exchange rate is based on the relevant currency\u2019s interest rate curves. The fair value of currency swaps is determined by the present value of future cash flows, which is also dependent on the interest curves.Total measurement level 3Techniques which use inputs which have significant effect on the recorded fair value that are not based on observable market data.The tables below gives an overview of the carrying and fair value of the Group\u2019s financial instruments and the accounting treatment of these instruments. The table is the basis for further information regarding the Group\u2019s financial risk. The table also shows the level of objectivity in the measurement hierarchy of each method of measuring the fair value of the Group\u2019s financial instruments.Financial Financial instruments at instruments fair value through measured at Which interest 31.12.2025profit or lossamortised cost Totalbearing debtAssetsOther non-current assets1146147 133 Trade receivable and other current receivables4479483 29 Restricted deposits111111Cash and cash equivalents485485485Total financial assets 4 1 121 1 125 658LiabilitiesNon-current bond loans, debt to credit institution and lease debt1 4901 4901 490Current debt to credit institution and lease debt208208203Other non-current liabilities11-Trade payable and other current liabilities1317318Total financial liabilities 1 2 016 2 017 1 693Total financial instruments 3 -895 -892 -1 035Financial Financial instruments at instruments fair value through measured at Which interest 31.12.2024profit or lossamortised cost Totalbearing debtAssetsOther non-current assets-10710798Trade receivable and other current receivables-40540512Restricted deposits-767676Cash and cash equivalents-419419419Total financial assets - 1 007 1 007 604LiabilitiesNon-current bond loans, debt to credit institution and lease debt-1 4901 4901 490Current debt to credit institution and lease debt-167167165Other non-current liabilities-11Trade payable and other current liabilities-268268Total financial liabilities -1 926 1 926 1 655Total financial instruments - -919 -919 -1 051Prepayments and non-financial liabilities are excluded from the disclosures above.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receivables, other current receivables, overdraft facilities and all interest bearing debt.The carrying amount of cash and cash equivalents and overdraft facilities are approximately equal to fair value since these instruments have a short-term to maturity. Similarly, the carrying amount of trade receivables, trade payables, and other working capital are approximately equal to fair value since they are entered into at standard terms and conditions.Fair value of bond is estimated to be USD 155 million compared to a book value of USD 148 million. Fair value of debt to credit institutions is estimated to be USD 1,392 million compared to a book value of USD 1,435 million.For further information, see note 22 \u2018Interest bearing debt\u2019.27. DerivativesIn 2025, the Group has entered into interest rate swaps that are utilised to manage interest rate risk by converting from floating to fixed interest rates on debt to credit institutions. In addition, foreign exchange contracts are entered into to manage currency fluctuations related to instalments on the newbuild in EUR.The Group has not applied hedge accounting for any of these agreements.The table below displays the fair value of derivative financial instruments as of 31 December 2025.Measurement level Assets LiabilitiesInterest rate swaps 2 - -1 Foreign exchange contracts 2 2 - Total 2 -1 Non-current portion 1 Current portion 2 -1 Derivatives are classified as a current asset or liability if not designated as hedging instruments. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and, as a current asset or liability, if the maturity of the hedged item is less than 12 months. As of 31 December 2025, the Group held the following financial derivatives contracts, not qualified for hedge accounting:Interest rate derivatives Fixed rate Floating rate Notional amount Effective from Maturity date31.12.2025 - - - - Interest rate swaps - USD3.283-3.710% SOFR 3 months 250 2025-2029 2029Remaining term to Foreign exchange derivatives Committed Amountmaturity31.12.2025Foreign exchange contractsEUR/USD 22 > 1 yearHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ineffective at 31 December 2019 and the ineffective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. In 2025 USD 2 million (USD 3 million) has been reclassified to the profit (loss). Remaining hedge recognised as other comprehensive income in the equity at 31 December 2025 amounts to USD -1 million (USD -3 million).",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__73": {
"value": "28. GuaranteeThe Group has commitments to clients to ensure proper performance under contracts. These commitments are mainly parent company guarantees from DOF Subsea AS and further companies on behalf of subsidiaries or counter guarantees in favour of banks for the issuance of bank guarantees and performance bonds. The guarantees are limited to fulfilment of the contract and are released after delivery of the project. In some cases, this is followed by a warranty period. Normally this warranty period will have duration of 12-24 months and will only be for a portion of the initial guarantee amount.Guarantees are given to suppliers for fulfilment of payments for deliveries of goods and services including vessels. The Group has guarantee commitments on behalf of non-consolidated companies: \u2022 DOFCON Brasil Group (50% owned): Guarantee in favour of credit institutions is given by the Group with USD 228 million (USD 276 million).Guarantee income is classified as other financial income in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__70": {
"value": "27. DerivativesIn 2025, the Group has entered into interest rate swaps that are utilised to manage interest rate risk by converting from floating to fixed interest rates on debt to credit institutions. In addition, foreign exchange contracts are entered into to manage currency fluctuations related to instalments on the newbuild in EUR.The Group has not applied hedge accounting for any of these agreements.The table below displays the fair value of derivative financial instruments as of 31 December 2025.Measurement level Assets LiabilitiesInterest rate swaps 2 - -1 Foreign exchange contracts 2 2 - Total 2 -1 Non-current portion 1 Current portion 2 -1 Derivatives are classified as a current asset or liability if not designated as hedging instruments. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and, as a current asset or liability, if the maturity of the hedged item is less than 12 months. As of 31 December 2025, the Group held the following financial derivatives contracts, not qualified for hedge accounting:Interest rate derivatives Fixed rate Floating rate Notional amount Effective from Maturity date31.12.2025 - - - - Interest rate swaps - USD3.283-3.710% SOFR 3 months 250 2025-2029 2029Remaining term to Foreign exchange derivatives Committed Amountmaturity31.12.2025Foreign exchange contractsEUR/USD 22 > 1 yearHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ineffective at 31 December 2019 and the ineffective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. In 2025 USD 2 million (USD 3 million) has been reclassified to the profit (loss). Remaining hedge recognised as other comprehensive income in the equity at 31 December 2025 amounts to USD -1 million (USD -3 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "27. DerivativesIn 2025, the Group has entered into interest rate swaps that are utilised to manage interest rate risk by converting from floating to fixed interest rates on debt to credit institutions. In addition, foreign exchange contracts are entered into to manage currency fluctuations related to instalments on the newbuild in EUR.The Group has not applied hedge accounting for any of these agreements.The table below displays the fair value of derivative financial instruments as of 31 December 2025.Measurement level Assets LiabilitiesInterest rate swaps 2 - -1 Foreign exchange contracts 2 2 - Total 2 -1 Non-current portion 1 Current portion 2 -1 Derivatives are classified as a current asset or liability if not designated as hedging instruments. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and, as a current asset or liability, if the maturity of the hedged item is less than 12 months. As of 31 December 2025, the Group held the following financial derivatives contracts, not qualified for hedge accounting:Interest rate derivatives Fixed rate Floating rate Notional amount Effective from Maturity date31.12.2025 - - - - Interest rate swaps - USD3.283-3.710% SOFR 3 months 250 2025-2029 2029Remaining term to Foreign exchange derivatives Committed Amountmaturity31.12.2025Foreign exchange contractsEUR/USD 22 > 1 yearHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ineffective at 31 December 2019 and the ineffective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. In 2025 USD 2 million (USD 3 million) has been reclassified to the profit (loss). Remaining hedge recognised as other comprehensive income in the equity at 31 December 2025 amounts to USD -1 million (USD -3 million).",
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"entity": "scheme:213800GIV9N2A714T434",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__72": {
"value": "Derivatives are classified as a current asset or liability if not designated as hedging instruments. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and, as a current asset or liability, if the maturity of the hedged item is less than 12 months.",
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"value": "29. Related partiesBoard Members and management of DOF Group ASA and its subsidiaries are regarded as related parties.Related parties transactions in 2025 and 2024DOFCON Brasil ASThe Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 228 million (USD 276 million). See note 28 \u2018Guarantees\u2019. In addition, the Group has an non-current receivable of USD 96 million towards DOFCON Brasil AS. The Group has invoiced guarantee fee of USD 2 million (USD 2 million), interest income of USD 7 million (USD 7 million), and a corporate fee of USD 1 million.A.P. M\u00f8ller GroupThe Share Purchase Agreement with Maersk Supply Service Holding ApS includes a Transaction Service Agreement related to Maersk Supply Service Holding ApS, Maersk Offshore Wind A/S and Maersk Brasil Ltda where DOF Denmark A/S is the service provider. The service fee totalled USD 6.8 million (USD 0.6 million). In addition, Maersk Brasil Ltda has chartered in three vessels from DOF Denmark Group, for USD 23.7 million (USD 2 million). A.P. M\u00f8ller Group has provided some service to the Group after the transaction date which amounts to USD 7.0 million (USD 0.7 million). The balance towards A.P. M\u00f8ller Group is receivable of USD 11 million (USD 28 million) and payable of USD 1 million (USD 11 million). The Board and ManagementThe Chair, Svein Harald \u00d8ygard, purchased 31,243 shares in the private placement in July 2024. The share price was NOK 99 per share.The Board Member, Daniela Davila, is partner in the law firm Vieira Rezende in Brazil. The law firm provides legal services to DOF Brasil; mainly related to tax litigation and invoiced TUSD 87 (TUSD 334). In 2024, the law firm had been counsel for the Brazilian aspects of the acquisition of Maersk Supply Service A/S (renamed to DOF Denmark A/S).The Board Member, Adrian Geelmuyden, helds a position as Investment Director in Seatankers Management. DOF Management AS provides ship management service for Skandi Mercury and Skandi Jupiter, both owned by Seatankers. The ship management fee totals TUSD 620 (TUSD 508). From end of November/early December 2025 the vessels are on lease contracts with DOF Subsea Chartering AS on back-to-back terms. The net revenue on the back-to-back contracts totals TUSD 35. The balance towards Seatankers is receivable of USD 2.1 million and payables of USD 3.0 million.The CEO, Mons S. Aase, purchased 31,243 shares in the private placement in July 2024. The share price was NOK 99 per share.",
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"value": "30. Remuneration to management, Board of Directors and auditor Total payments to management for salary, pension premium and other remuneration is as follows;(Amount in TUSD)Salary Other Position Nameincl. bonus Pension premiumremuneration Year 2025CEO Mons S. Aase 1 228 16 2 1 246 CFOMartin Lundberg 314 15 16 346 Group General Counsel1)Petter Pharo 240 16 16 272 EVP People & OrganisationToril Tr\u00e6en 267 18 16 301 EVP Marine & Asset Operations Marianne M\u00f8gster 307 17 19 343 EVP RenewableJan-Kristian Haukeland 339 16 2 357 Total 2 695 99 71 2 865 1) From 1 January - 30 November(Amount in TUSD)Salary Other Position Nameincl. bonus Pension premiumremuneration Year 2024CEOMons S. Aase 1 093 13 2 1 108 CFOHilde Dr\u00f8nen 323 13 16 352 Group General CounselPetter Pharo 205 13 16 234 EVP People & OrganisationToril Tr\u00e6en 231 14 18 263 EVP Sustainability1)Marianne M\u00f8gster 193 11 15 220 EVP Marine & Asset Operations2)Marianne M\u00f8gster 45 4 2 51 EVP Assets & Operations1)Gary Kennedy 223 20 11 254 EVP Conventional & Subsea Service1)John Loughridge 157 16 - 173 EVP RenewableJan-Kristian Haukeland 291 13 2 306 Total 2 761 118 82 2 961 1) From 1 January - 1 November 2) From 1 November - 31 DecemberA new role of EVP Marine & Asset Operations was introduced from 1 November 2024 and the roles of EVP Assets & Operations, EVP Subsea & Conventional and EVP Sustainability were removed from the Executive team. The holder of EVP Sustainability was transitioned to the new EVP Marine & Asset Operational role. Management has been granted a bonus for 2025 in the amount of TUSD 920 (TUSD 874) to be paid in 2026.No loans have been given to or any security provided, for the members of the Board of Directors, members of the Group management, or other employees or close relatives of the same Group.Remuneration to the BoardThe ordinary General Meeting held on 20 May 2025 passed the following resolution:The Chair of the Board shall receive USD 150,000 as annual remuneration, while the other Board Members shall receive USD 100,000 as annual remuneration. The Chair of the audit committee shall receive USD 30,000, while the other members receive USD 20,000 as annual remuneration. The Chair of the nomination committee shall receive NOK 75,000, while the other members shall receive NOK 45,000 as annual remuneration. The annual remunerations shall be adjusted pro-rata based on a Board Member\u2019s and the nomination committee\u2019s term of service for parts of a year.The following fees has been paid to the Board;Board (Amount in TUSD) 2025 2024Svein Harald \u00d8ygardChair\ue61a 150 150 Erik Berg\u00f6\u00f6Vice Chair 100 17 Harald L Thorstein Board Member 100 100 Daniela Maia Ribeiro de Fern\u00e1ndez-Davila Board Member 100 100 Christine Jeanne Brennet-Morris Board Member 100 100 Adrian GeelmuydenBoard Member 100 58 Kristin H. HolthBoard Member 100 17 Henry Knox Board Member 42 Total 750 583 Audit committee (Amount in TUSD): 2025 2024Christine Jeanne Brennet-Morris 18 - Kristin H. Holth 12 - Svein Harald \u00d8ygard 12 - Total 43 - The nomination committee received a fee of TUSD 14 in 2025 (TUSD 14 in 2024).See note 21 \u2018Shares\u2019 for information about number of shares owned by the Board and management at year end 2025.Audit feeSpecification of auditor\u2019s fee (Amount in TUSD): 2025 2024Audit2 5751 702Fee for attestation required by law176216Tax consultation107103Fee for other services90674Total 2 948 2 694All amounts in the table are excl VAT, except for fee related to share acquisition.Guidelines governing salary and other remuneration to leading personnel in DOFThe guidelines govern the determination of salary and other remuneration to leading personnel in the DOF Group ASA (\u201cDOF\u201d or the \u201cCompany\u201d) are prepared in accordance with the provisions of Section 6-16 a, of the Norwegian Public Limited Companies Act, supplemented by the Regulations 2015 and reports on remuneration for leading personnel.The main principles for the Company\u2019s politics regarding remuneration to leading personnel are to offer terms and conditions which are competitive when fixed remuneration, payment in kind, bonuses and pension schemes are considered as a whole. This does not necessarily imply that the remuneration shall be market leading. The Company will offer a remuneration level which is competitive compared to similar companies and businesses, where the need for qualified personnel in all parts of the business is also considered.The determination of salary and other remuneration to leading personnel at any given time shall be in accordance with the guiding principles. The fixed base salary for the CEO is decided by the Board of Directors. The bonus to the CEO is based on the performance of the Company, by terms in employment agreement, and determined by the Board of Directors. Bonus awarded under the Company\u2019s discretionary scheme to other Senior Executive\u2019s shall be decided pursuant to the authorisation matrix and approved by the Board of Directors. Variable remuneration is based on an overall and discretionary assessment of extraordinary contribution and performance. When determining the discretionary bonus, the Senior Executive\u2019s performance and the results achieved shall be considered. Such consideration can be based on contribution or performance related to the Company\u2019s strategy, improvement programs and economic results. Other relevant considerations can be contribution or performance particularly related to ESG objectives or contribution related to improvement of the teamwork across DOF as a group.The compensation terms for the CEO were changed and made valid in January 2025. Base salary was increased and a cap introduced to the performance bonus.\ue61e The CEO now has the right to a bonus payment of 0.5% of the Group\u2019s annual result with a total limit for the annual bonus payment at 12 months base salary.The term of notice for the CEO is 6 months and a waiver provision for termination of employment has been agreed. In return the CEO is entitled to severance payment of 12 months\u2019 base salary. By the end of the notice period the CEO is entitled to a Profit bonus of 0.5% of the results of the Company, based on the results of the CEO\u2019s final full year of employment. The profit bonus is inclusive of any annual bonus payment for the year which the Profit bonus is based on and should not exceed MNOK 25 and not be below MNOK 15. The Profit bonus is not payable if the CEO is terminated with immediate effect.The Company has a collective defined contribution pension scheme, limited to maximum 12G (G= national insurance basic amount) applicable to all employees including leading personnel. The retirement age is set at 70 years or defined by the employment contract.The CEO is eligible to participate in the Company\u2019s long-term share incentive scheme for senior executives implemented in 2025.The Board of Directors shall each financial year ensure that a remuneration report is prepared and executed. The report shall provide an overview over paid and outstanding remuneration in accordance with these guidelines. The auditor shall control that the report contains the information required in accordance with applicable laws before the remuneration report is submitted at the General Meeting. The General Meeting shall hold an advising vote over the remuneration report. The next remuneration report shall explain how the result of the previous General Meeting\u2019s advising vote is considered.Any proposed adjustments to the guidelines will be presented at the General Meeting for approval.",
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"value": "31. Share option scheme As part of DOF Group ASA\u2019s (the \u201cCompany\u201d) long-term share option scheme for senior executives described in the Company\u2019s guidelines for salary and other remuneration to leading personnel, approved at the annual General Meeting held on 20 May 2025. The Company resolved on 20 August 2025 to grant a total of 1,076,250 share options to selected senior executives, including primary insiders. The options vest in tranches with 1/3 of the options vesting on 20 August 2026, 1/3 on 20 August 2027, and 1/3 on 20 August 2028. All options expire on 20 August 2030 and any options not exercised by the expiry date will lapse without compensation. Each option gives the right to purchase one share in DOF Group ASA. The strike price for the options has been set to NOK 95.90553 per share. The strike price is equal to the subscription price in the USD 100 million private placement in July 2024 of NOK 99.0 per share, adjusted for the dividend of NOK 3.09447 per share paid in June 2025.The fair value of the options to be settled in equity instruments is estimated at the grant date and is determined by an external part to applying the Black-Scholes option-pricing model. The assumptions underlying the number of option expected to vest are adjusted to reflect conditions prevailing at the reporting date. The fair value of the options granted are NOK 35.07 per option. The calculation is based on the following assumptions:Assumptions 2025Share price on grant date96.50Strike price per option 95.90553Volatility33.81Lifetime year5.0Risk-free interest rate3.67%The following primary insiders have been granted options;Granted number Position Nameof sharesCEO Mons S. Aase 210 000 CFOMartin Lundberg 123 750 EVP People & OrganisationToril Tr\u00e6en 123 750 EVP Marine & Asset OperationsMarianne M\u00f8gster 123 750 EVP Asia-Pacific region Michael Rosich 123 750 EVP North America regionMarco Sclocchi 123 750 EVP Brazil regionMario Fuzetti 123 750 EVP Atlantic regionDag Raymond Rasch 123 750 Total 1 076 250",
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"value": "31. Share option scheme As part of DOF Group ASA\u2019s (the \u201cCompany\u201d) long-term share option scheme for senior executives described in the Company\u2019s guidelines for salary and other remuneration to leading personnel, approved at the annual General Meeting held on 20 May 2025. The Company resolved on 20 August 2025 to grant a total of 1,076,250 share options to selected senior executives, including primary insiders. The options vest in tranches with 1/3 of the options vesting on 20 August 2026, 1/3 on 20 August 2027, and 1/3 on 20 August 2028. All options expire on 20 August 2030 and any options not exercised by the expiry date will lapse without compensation. Each option gives the right to purchase one share in DOF Group ASA. The strike price for the options has been set to NOK 95.90553 per share. The strike price is equal to the subscription price in the USD 100 million private placement in July 2024 of NOK 99.0 per share, adjusted for the dividend of NOK 3.09447 per share paid in June 2025.The fair value of the options to be settled in equity instruments is estimated at the grant date and is determined by an external part to applying the Black-Scholes option-pricing model. The assumptions underlying the number of option expected to vest are adjusted to reflect conditions prevailing at the reporting date. The fair value of the options granted are NOK 35.07 per option. The calculation is based on the following assumptions:Assumptions 2025Share price on grant date96.50Strike price per option 95.90553Volatility33.81Lifetime year5.0Risk-free interest rate3.67%The following primary insiders have been granted options;Granted number Position Nameof sharesCEO Mons S. Aase 210 000 CFOMartin Lundberg 123 750 EVP People & OrganisationToril Tr\u00e6en 123 750 EVP Marine & Asset OperationsMarianne M\u00f8gster 123 750 EVP Asia-Pacific region Michael Rosich 123 750 EVP North America regionMarco Sclocchi 123 750 EVP Brazil regionMario Fuzetti 123 750 EVP Atlantic regionDag Raymond Rasch 123 750 Total 1 076 250",
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"value": "32. Companies within the Group Ownership Registered and voting Investments in subsidiaries Owneroffice Nationality share DOF AS DOF Group ASA Austevoll Norway 100% DOF Subsea AS *) DOF Group ASA Bergen Norway 100% DOF Offshore Holding AS *) DOF Group ASA Bergen Norway 100% DOF Rederi AS *) DOF Offshore Holding AS Austevoll Norway 100% DOF Subsea Chartering AS DOF Offshore Holding AS Bergen Norway 100% DOF Subsea Rederi AS *) DOF Offshore Holding AS Bergen Norway 100% Skandi Hera AS DOF Rederi AS Bergen Norway 100% DOF Shipowning Norway AS DOF Rederi AS Bergen Norway 100% DOF Subsea Rederi III AS DOF Offshore Holding AS Bergen Norway 100% DOF Subsea ROV AS DOF Offshore Holding AS Bergen Norway 100% DOF Subsea Atlantic AS DOF Subsea AS Bergen Norway 100% DOF Subsea Norway AS DOF Subsea Atlantic AS Bergen Norway 100% DOF Subsea Norway Offshore AS DOF Subsea Atlantic AS Bergen Norway 100% DOF Subsea UK Ltd DOF Subsea Atlantic AS Aberdeen UK 100% DOF Subsea Ghana Investments Ltd DOF Subsea UK Accra Ghana 100% DOF Subsea Ghana Ltd DOF Subsea Ghana Investment Ltd. Accra Ghana 49% DOF Subsea Angola Ltda DOF Subsea Atlantic AS Luanda Angola 100% DOF Subsea US Inc DOF Subsea AS Houston US 100% DOF Offshore Service Guyana Inc. DOF Subsea US Inc Guyana 100% DOF Subsea Canada Corp DOF Subsea US Inc. St. Johns Canada 100% DOF Subsea Brasil Servicos Ltda DOF Subsea AS Maca\u00e8 Brazil 100% DOF Subsea Asia Pacific Pte. Ltd. DOF Subsea AS Singapore Singapore 100% PT DOF Subsea Indonesia DOF Subsea Asia Pacific Pte Ltd Jakarta Indonesia 98% DOF Australia Pty. DOF Subsea Asia Pacific Pte Ltd Perth Australia 100% DOF Korea Co. Ltda DOF Subsea Asia Pacific Pte Ltd Busan South Korea 100% DOF Subsea Malaysia Sdn Bhd **) DOF Subsea Asia Pacific Pte Ltd Kuala Lumpur Malaysia 100% DOF Management Pte. **) DOF Subsea Asia Pacific Pte Ltd Singapore Singapore 100% DOF Management Australia Pty **) DOF Australia Pty Perth Australia 100% Norskan AS DOF Group ASA Austevoll Norway 100% Norskan Offshore SA Norskan AS Rio de Janeiro Brazil 100% Norskan Offshore Ltda. Norskan Offshore SA Rio de Janeiro Brazil 100% DOF Management AS DOF Group ASA Austevoll Norway 100% DOF Sj\u00f8 AS DOF Management AS Austevoll Norway 100% DOF UK Ltd DOF Management AS Aberdeen UK 100% DOF Management Argentina S.A. DOF Management AS Buenos Aires Argentina 95% DOF Subsea Congo S.A **) DOF Group ASA /DOF Subsea AS Pointe-Noire Congo 100% DOF Offshore Holding Denmark ApS DOF Offshore Holding AS Copenhagen Denmark 100% DOF Denmark A/S DOF Offshore Holding Denmark ApS Copenhagen Denmark 100% DOF Offshore International A/S DOF Denmark A/S Copenhagen Denmark 100% DOF Offshore West Africa A/S DOF Denmark A/S Copenhagen Denmark 100% DOF Offshore Philippines A/S DOF Offshore International A/S Copenhagen Denmark 100% DOF Offshore Angola Ltda DOF Offshore International A/S Luanda Angola 100% DOF Shipowning Canada Ltd DOF Offshore International A/S St. Johns Canada 100% Ownership Registered and voting Investments in subsidiaries Owneroffice Nationality share DOF SeaDragon Canada Ltd DOF Shipowning Canada Ltd St. Johns Canada 100% DOF Offshore UK Ltd DOF Offshore International A/S Aberdeen UK 100% DOF Shipowning UK Ltd DOF Offshore UK Ltd Aberdeen UK 100% DOF Offshore Holding Mexico S. de R.L. de C.V. **) DOF Offshore International A/S Mexico 100% DOF Offshore Holding Mexico S. de R.L. de DOF Offshore Mexico S.A.de C.V. **) Mexico 100%C.V./DOF Offshore International A/S Maersk Crewing Australia Pty Ltd **) DOF Offshore UK Ltd Australia 100% Maersk Supply Service Equatorial Guinea **) DOF Offshore International A/S Guinea 65% *) DOF Rederi AS has merged with DOF Iceman AS, Iceman AS and LOS Shipping AS in 2025, with DOF Rederi AS as acquiring company. DOF Subsea Rederi AS has merged with Skandi Darwin AS in 2025, with DOF Subsea Rederi AS as acquiring company. DOF Subsea AS has merged with DOF PLSV Investment AS in 2025, with DOF Subsea AS as acquiring company. DOF Offshore Holding AS has merged with DOF Offshore Holding 2 AS in 2025, with DOF Offshore Holding AS as acquiring company. **) Dormant/In process of liquidationThe Group has Branches and Publich Establishment in Canada, Congo, Guyana, Ghana, Philippine, Mauritania, Mexico, Angola, Australia, USA, UK, Netherland, Romania and Norway",
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"value": "34. ContingenciesContingent liabilities are defined as:\u2022 Possible liabilities resulting from past events, but where their existence relies on future events;\u2022 Liabilities which are not reported on the accounts because it is improbable that the commitment will result in an outflow of resources; \u2022 Liabilities which cannot be measured to a sufficient degree of reliability.Significant contingent liabilities are presented in the notes to the accounts, except for contingent liabilities with a very low probability of settlement.In the ordinary course of business the Group is part in certain disputes of various scope. The resolution of these disputes is associated with uncertainty, as they depend on legal proceedings, such as negotiations between the parties affected. Contingent liabilities are recognised in the accounts if they are more likely than not to occur. The accounts reflect the Group\u2019s best estimate for contingent liabilities at the end of the year.Tax assessmentIn 2014, the Brazilian Federal Revenue issued a Tax Assessment Notice against DOF Subsea Brasil Ltda (the Company). Loans given by the parent company to DOF Subsea Brasil Ltda were deemed to be taxable revenue for the Company. The Tax Assessment Notice is being disputed under judicial courts. Estimated amount of the claim disputed is approximately BRL 51 million (USD 9 million). The Company intends to defend its position and considered it to be more likely than not that the final verdict will conclude that the loans received by the Company will not be reclassified as taxable revenue. No provision related to the dispute is included in the Group\u2019s accounts as of 31 December 2025. DOF Subsea Brasil Ltda has provided a Judicial surety bond as guarantee for the tax claim. Outcome of such processes are uncertain and changes in assumptions and interpretations of circumstances might result in future cash outflow for DOF Subsea Brasil Ltda.In addition, the Group has in the period from 2009 until 2025, received notices of assessment of customs penalty from the Brazilian Tax Authorities regarding the importation of vessels and equipment into Brazil. The Group has disputed the assessments and based on legal opinions from a reputable law firm decided not to make a provision in the accounts for 2025 related to these penalty assessments, as the Group considers the risk of negative outcomes to be lower than 50%. In 2024, the Group had a favourable decision related to a tax assessment charing Social Security Contribution for the year 2016. In total the Group has exposures due to ongoing tax audits of approximately USD 51 million at year end 2025.",
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"value": "35. Subsequent eventsContractsThe Group has been awarded a large turn-key contract with MODEC Guyana Inc. for the provision of mooring pre-lay for the Hammerhead FPSO project offshore Guyana. The North American region will provide in-house project management, engineering, procurement, logistics base and installation utilising Skandi Implementer for the pile installation and Skandi Skansen for the mooring lines. Offshore execution is scheduled for Q2/Q3 of 2027.The Group has been awarded a Substantial contract with Shell Offshore Inc. for the provision of Hydraulic Subsea Well Intervention Services. The North American region will be responsible for the provision of project management, engineering, intervention vessel, and all relevant surface and subsea services required to deliver chemical fluid into the selected subsea wells. Offshore execution is scheduled to start in Q2 2026 with combined vessel utilisation between 75 and 120 days in the US Gulf.Skandi Skansen has been awarded a Limited contract in the North Sea. Under the contract DOF will provide vessel and ROV services for a duration of 30 days with planned commencement in Q2 of 2026. The PSV Skandi Kvits\u00f8y had a 6-month option with its current client in Australia declared. The contract is firm until September 2026 with further options until Q1-2028. The value of the declared 6-month option period is Limited.The Group has been awarded a Substantial contract for a project in Argentina. The project is scheduled for offshore operations across two campaigns in Q2 and Q3-Q4 of 2026 and will encompass mooring pre-lay, pipeline end manifold installation / construction management, tie-in spools installation, hook-up and pre-commissioning of two CALM buoys, and diving services. DOF will utilise Skandi Hera and Skandi Patagonia for the project with an expected combined duration of more than 250 days.The Group has awarded a Substantial contract by Statsnett, Norway\u2019s transmission system operator, for the replacement of high-voltage subsea power cables across Ofotfjorden in the North Norway. The project comprises partial removal of ageing subsea power cables between L\u00f8dingen and Bar\u00f8ya, and the installation of four new 170kV submarine cables bundled with fibre optic lines. The campaign includes bundled cable laying in water depths ranging from 10m to 450m. Main execution is planned between May and September 2027 totalling approximately 40 days from a high-capacity construction vessel in DOF\u2019s fleet, supported by preparatory survey, logistics and onshore works throughout 2026 and 2027.DOF defines a Substantial contract as a contract with values between USD 25 \u2013 50 million. DOF defines a Limited contract as a contract with values below USD 15 million.VesselsThe Group has entered into an agreement to purchase the very high-end AHTS vessels Aurora Saltfjord and Aurora Sandefjord (the Vessels). The Vessels are 2011-built anchor handling tug supply (AHTS) vessels featuring a bollard pull of almost 400 metric tonnes, making them among the most powerful AHTS vessels globally. As a step to high-grade the AHTS fleet aligned with the company\u2019s strategy, DOF has agreed to sell the AHTS vessel Skandi Laser (2010 built, 252mt bollard pull) subject to final documentation. The vessel has recently been working on a subsea project in West Africa and in the spot market. The net investment from the transactions is approximately USD 100 million, of which approximately USD 30 million is expected to be cash and the rest financed with available debt funding. The divestment of Skandi Laser is expected to result in a gain on book value of approximately USD 12 million, to be recorded in Q2 2026.DividendOn 18 February 2026, the Board of Directors of the Company resolved to distribute a dividend in the amount of USD 0.35 per share. The resolution was made by use of the authorisation granted by the Company\u2019s annual General Meeting on 20 May 2025. The dividend was paid in NOK at NOK 3.344635 per share. The payment date was 5 March 2026.FinanceThe Group has agreed with the lenders of the Term Loan Facility to reduce the annual amortisation by 40% going forwards, resulting in a reduction in scheduled annual instalments on the Term Loan from USD 144 million to USD 86 million. The amendment includes certain conditions, including that the leverage ratio measured by NIBD/NTM EBITDA stays below 2.0x.",
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