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"ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s4__3__37": { "value": "82369000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s4__4__37": { "value": "75509000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s6__6__14-1": { "value": "Note 1 General information The Company and the Group Webstep ASA, the parent company (\u201cthe Company\u201d) of the Webstep Group (\u201cthe Group\u201d) is a limited liability company incorporated and domiciled in Norway, with its head o\ufb03ce at Rebel, Universitetsgata 2, 0164 Oslo, Norway. The Company and its subsidiaries (together \u201cthe Webstep Group\u201d/\u201dthe Group\u201d) are leading providers of IT expert consultant services in Norway. The Group aims to be at the forefront of technological development and to assist its customers in their digitalization through the offering of cutting-edge IT expertise. The Group\u2019s core offerings are digitalization, cloud migration and integration, in addition to its other focus areas Internet of Things (IoT), machine learning, IT security, robotics and analytics. These consolidated financial statements have been approved for issuance by the Board of Directors on 23 April 2025 and are subject to approval by the Annual General Meeting on 16 May 2025.The consolidated financial statements for the year ended 31 December 2024 were authorised for issue by the Board of Directors on 24 April 2025. The consolidated financial statements are presented in Norwegian kroner (NOK) and all values are rounded to the nearest thousand (NOK 000\u2019s), except when otherwise indicated.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__12": { "value": "Webstep ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__11": { "value": "Webstep ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__5": { "value": "Webstep ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__7": { "value": "limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__8": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__6": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__9": { "value": "Rebel, Universitetsgata 2, 0164 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__10": { "value": "The Group\u2019s core offerings are digitalization, cloud migration and integration, in addition to its other focus areas Internet of Things (IoT), machine learning, IT security, robotics and analytics.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__13": { "value": "These consolidated financial statements have been approved for issuance by the Board of Directors on 23 April 2025 and are subject to approval by the Annual General Meeting on 16 May 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__15": { "value": "Note 2 Accounting policies Basis for preparation The consolidated financial statements at 31 December 2024 for Webstep ASA have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the European Union. The consolidated financial statements for the year ended 31 December 2024 were authorised for issue by the Board of Directors on 24 April 2025. The consolidated financial statements are presented in Norwegian kroner (NOK) and all values are rounded to the nearest thousand (NOK 000\u2019s), except when otherwise indicated. The format for presenting the income statement is based on the nature of the expenditure. The Group has prepared the financial statements on the basis that it will continue to operate as a going concern. Basis of measurement The consolidated financial statements have been prepared under the historical cost convention. Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2024. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (\u201cOCI\u201d) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash \ufb02ows relating to transactions between members of the Group are eliminated in full on consolidation. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value. Basis for materiality assessment The Group has performed a detailed analysis of the income statement and balance sheet, and present in the following sections is what is considered to be the material accounting policies relevant for the users of the financial statements. Foreign currency translation The Group\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is also the parent company\u2019s functional currency. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. Differences in exchange rates arising from the translation of foreign subsidiaries\u2019 equity at the beginning of the year at the exchange rates at the balance sheet date and from the translation of income statements from the monthly average exchange rates for the currency exchange rates at the balance sheet date are recognised directly in other comprehensive income. Discontinued operations In accordance with IFRS 5 \u2013 Non-current Assets Held for Sale and Discontinued Operations, the Group classifies a component of its business as discontinued when it has been disposed of or is classified as held for sale. In the consolidated statements of income and comprehensive income, information is presented for continuing operations on each line item, while figures for discontinued operations are presented on a separate line. Consequently, the notes to the consolidated financial statements are presenting information for continuing operations. All consolidation procedures as presented above are still applicable, and only external revenues and expenses are shown as continuing operations. Comparative information in statements and disclosures are re-presented. Segment reporting Operating segments are reported by country of operation, which currently is Norway. The Board of Webstep ASA has appointed a strategic steering committee which assesses the financial performance and position of the Group and makes strategic decisions. The steering committee, which has been identified as being the chief operating decision maker, consists of the chief executive o\ufb03cer (CEO) and the chief financial o\ufb03cer (CFO). Revenues from contracts with customers The Group is in the business of selling IT-consultancy man-hours to its customers. Revenue for IT- services are to be recognised over time because the customer simultaneously receives and consumes the benefits provided by the Group, and the Group satisfies each of its performance obligations (that is, it fulfils its promises to the customer) over time by transferring control of the promised service underlying that performance obligation to the customer. The fact that another entity would not need to re-perform the services that the Group has provided to date demonstrates that the customer simultaneously receives and consumes the benefits of the group\u2019s performance as it performs. The input method is considered to be the best method when recognising revenue over time because there is a direct relationship between the group\u2019s effort (i.e., labour hours incurred) and the transfer of service to the customer. The contracts are normally based on service agreements with hourly fees. Fixed price contracts are recognised as revenue according to the stage of completion. Estimated loss on contracts will be recognised in the income statement in its entirety in the period when it has been identified. Contract balances Contract assets A contract asset is initially recognised for revenue earned from billable hours delivered, not yet invoiced the customer. When the billable hours are invoiced, the invoiced amount is transferred to trade receivables. Contract assets are subject to impairment assessment. Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer. Contract liabilities A contract liability is recognised if a payment is received or a payment is due from the customer before the Group transfers the related services. Contract liabilities are recognised as revenue when the Group performs under the contract and delivers or transfers the services to the customer. Taxes The income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and tax losses carried forward. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in Norway where the Group operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred tax assets are recognised only if it is probable that future taxable amounts will be available to utilise those temporary differences and losses. Business combination and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date, fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12. Leases The Group, as a lessee, assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group, as a lessee, applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group, as a lessee, recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on an amortisation basis, so that depreciation equals instalments on the lease liabilities, over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u25cf O\ufb03ces 1-10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost re\ufb02ects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term re\ufb02ects the Group reasonably certain would be exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to re\ufb02ect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset. The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment. It also applies the lease of low-value assets recognition exemption to leases of equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expenses on a straight line basis over the lease term. Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and at hand and short-term highly liquid deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash \ufb02ows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management. Treasury shares Own equity instruments that are reacquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognised in the share premium. Dividends Dividends are recognised when the Group\u2019s right to receive the payment is established, which is generally when shareholders approve the dividend. Dividends to the Company's shareholders are classified as a liability when the dividends proposed have been approved by the Annual General Meeting. Employee benefits The Group has defined contribution pension plans. The pension premiums are charged to expenses as they are incurred and classified as salary. Share-based payments Employees, including senior executives of the Group, receive remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments (equity-settled transactions). Group employees in the Norwegian entities have been granted shares at discounted prices, within the limit for such grants according to Norwegian tax legislation (equity-settled transactions). Equity-settled transactions The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using the Black-Scholes model. The cost is recognised in employee benefits expense, together with a corresponding increase in equity, over the period in which the service and the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date re\ufb02ects the extent to which the vesting period has expired and the Group's best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of profit or loss for a period represents the movement in cumulative expense recognised as at the beginning and end of that period. The dilutive effect of outstanding options is re\ufb02ected as additional share dilution in the computation of diluted earnings per share. The discounts granted to employees in the Norwegian entities are recognised as a cost in salaries and personnel cost in the profit and loss statement. Cash \ufb02ow statement The cash \ufb02ow statement shows the Group\u2019s cash \ufb02ow for the year divided into operating, investing and financing activities during the year, as well as the year\u2019s changes in cash and cash equivalents and the Group\u2019s cash and cash equivalents at the beginning and end of the year. Cash and cash equivalents consist of cash and short-term deposits, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management. The Group\u2019s restricted cash is related to taxes withheld and guarantees for leases and credits from suppliers. Cash \ufb02ow from operating activities Cash \ufb02ow from operating activities is presented using the indirect presentation form and is stated as the year\u2019s profit/loss before tax plus depreciation and impairment losses and with adjustments for changes in working capital and paid corporate tax. Cash \ufb02ow from investing activities Cash \ufb02ow from investing activities includes payments in connection with the purchase and sale of non-current assets. Cash \ufb02ow from financing activities Cash \ufb02ow from financing activities includes changes in volume after the pooling of the Company\u2019s share capital and related costs as well as raising of loans, repayments on interest-bearing debt, and payment of dividends to owners. Changes in accounting policies and disclosures There have been no changes in the Group\u2019s accounting policies and disclosures throughout the year. New and amended standards and interpretations The Group has assessed new standards, and concluded they do not have material impact on the Groups reporting. The Group has not early adopted any new amendments.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__17": { "value": "Basis for preparation The consolidated financial statements at 31 December 2024 for Webstep ASA have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the European Union. The consolidated financial statements for the year ended 31 December 2024 were authorised for issue by the Board of Directors on 24 April 2025. The consolidated financial statements are presented in Norwegian kroner (NOK) and all values are rounded to the nearest thousand (NOK 000\u2019s), except when otherwise indicated. The format for presenting the income statement is based on the nature of the expenditure. The Group has prepared the financial statements on the basis that it will continue to operate as a going concern. Basis of measurement The consolidated financial statements have been prepared under the historical cost convention.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__16": { "value": "Basis for preparation The consolidated financial statements at 31 December 2024 for Webstep ASA have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the European Union. The consolidated financial statements for the year ended 31 December 2024 were authorised for issue by the Board of Directors on 24 April 2025. The consolidated financial statements are presented in Norwegian kroner (NOK) and all values are rounded to the nearest thousand (NOK 000\u2019s), except when otherwise indicated. The format for presenting the income statement is based on the nature of the expenditure. The Group has prepared the financial statements on the basis that it will continue to operate as a going concern.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__20": { "value": "The Group has prepared the financial statements on the basis that it will continue to operate as a going concern.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__21": { "value": "Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2024. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (\u201cOCI\u201d) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash \ufb02ows relating to transactions between members of the Group are eliminated in full on consolidation. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__19": { "value": "Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2024. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (\u201cOCI\u201d) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash \ufb02ows relating to transactions between members of the Group are eliminated in full on consolidation. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__23": { "value": "Foreign currency translation The Group\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is also the parent company\u2019s functional currency. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. Differences in exchange rates arising from the translation of foreign subsidiaries\u2019 equity at the beginning of the year at the exchange rates at the balance sheet date and from the translation of income statements from the monthly average exchange rates for the currency exchange rates at the balance sheet date are recognised directly in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__22": { "value": "Foreign currency translation The Group\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is also the parent company\u2019s functional currency. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency. Differences in exchange rates arising from the translation of foreign subsidiaries\u2019 equity at the beginning of the year at the exchange rates at the balance sheet date and from the translation of income statements from the monthly average exchange rates for the currency exchange rates at the balance sheet date are recognised directly in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__24": { "value": "Discontinued operations In accordance with IFRS 5 \u2013 Non-current Assets Held for Sale and Discontinued Operations, the Group classifies a component of its business as discontinued when it has been disposed of or is classified as held for sale. In the consolidated statements of income and comprehensive income, information is presented for continuing operations on each line item, while figures for discontinued operations are presented on a separate line. Consequently, the notes to the consolidated financial statements are presenting information for continuing operations. All consolidation procedures as presented above are still applicable, and only external revenues and expenses are shown as continuing operations. Comparative information in statements and disclosures are re-presented.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__25": { "value": "Segment reporting Operating segments are reported by country of operation, which currently is Norway. The Board of Webstep ASA has appointed a strategic steering committee which assesses the financial performance and position of the Group and makes strategic decisions. The steering committee, which has been identified as being the chief operating decision maker, consists of the chief executive o\ufb03cer (CEO) and the chief financial o\ufb03cer (CFO).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__26-1": { "value": "Revenues from contracts with customers The Group is in the business of selling IT-consultancy man-hours to its customers. Revenue for IT- services are to be recognised over time because the customer simultaneously receives and consumes the benefits provided by the Group, and the Group satisfies each of its performance obligations (that is, it fulfils its promises to the customer) over time by transferring control of the promised service underlying that performance obligation to the customer. The fact that another entity would not need to re-perform the services that the Group has provided to date demonstrates that the customer simultaneously receives and consumes the benefits of the group\u2019s performance as it performs. The input method is considered to be the best method when recognising revenue over time because there is a direct relationship between the group\u2019s effort (i.e., labour hours incurred) and the transfer of service to the customer. The contracts are normally based on service agreements with hourly fees. Fixed price contracts are recognised as revenue according to the stage of completion. Estimated loss on contracts will be recognised in the income statement in its entirety in the period when it has been identified. Contract balances Contract assets A contract asset is initially recognised for revenue earned from billable hours delivered, not yet invoiced the customer. When the billable hours are invoiced, the invoiced amount is transferred to trade receivables. Contract assets are subject to impairment assessment.Contract liabilities A contract liability is recognised if a payment is received or a payment is due from the customer before the Group transfers the related services. Contract liabilities are recognised as revenue when the Group performs under the contract and delivers or transfers the services to the customer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__28": { "value": "Trade receivables A receivable is recognised if an amount of consideration that is unconditional is due from the customer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__30": { "value": "Taxes The income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and tax losses carried forward. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in Norway where the Group operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred tax assets are recognised only if it is probable that future taxable amounts will be available to utilise those temporary differences and losses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__29": { "value": "Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred tax assets are recognised only if it is probable that future taxable amounts will be available to utilise those temporary differences and losses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__34": { "value": "Business combination and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date, fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__33": { "value": "Business combination and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date, fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__32": { "value": "Business combination and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date, fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__31": { "value": "Business combination and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date, fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__36": { "value": "Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__35": { "value": "Goodwill is tested for impairment annually as at 31 December and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. Key assumptions used to determine the recoverable amount for the different CGUs are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__37": { "value": "Leases The Group, as a lessee, assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group, as a lessee, applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group, as a lessee, recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on an amortisation basis, so that depreciation equals instalments on the lease liabilities, over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u25cf O\ufb03ces 1-10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost re\ufb02ects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term re\ufb02ects the Group reasonably certain would be exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to re\ufb02ect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset. The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment. It also applies the lease of low-value assets recognition exemption to leases of equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expenses on a straight line basis over the lease term.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__39": { "value": "Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and at hand and short-term highly liquid deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash \ufb02ows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__38": { "value": "Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and at hand and short-term highly liquid deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash \ufb02ows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__40": { "value": "Treasury shares Own equity instruments that are reacquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognised in the share premium.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__41": { "value": "Dividends Dividends are recognised when the Group\u2019s right to receive the payment is established, which is generally when shareholders approve the dividend. Dividends to the Company's shareholders are classified as a liability when the dividends proposed have been approved by the Annual General Meeting.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__42": { "value": "Employee benefits The Group has defined contribution pension plans. The pension premiums are charged to expenses as they are incurred and classified as salary.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__43": { "value": "Share-based payments Employees, including senior executives of the Group, receive remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments (equity-settled transactions). Group employees in the Norwegian entities have been granted shares at discounted prices, within the limit for such grants according to Norwegian tax legislation (equity-settled transactions). Equity-settled transactions The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using the Black-Scholes model. The cost is recognised in employee benefits expense, together with a corresponding increase in equity, over the period in which the service and the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date re\ufb02ects the extent to which the vesting period has expired and the Group's best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of profit or loss for a period represents the movement in cumulative expense recognised as at the beginning and end of that period. The dilutive effect of outstanding options is re\ufb02ected as additional share dilution in the computation of diluted earnings per share. The discounts granted to employees in the Norwegian entities are recognised as a cost in salaries and personnel cost in the profit and loss statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__44": { "value": "Cash \ufb02ow statement The cash \ufb02ow statement shows the Group\u2019s cash \ufb02ow for the year divided into operating, investing and financing activities during the year, as well as the year\u2019s changes in cash and cash equivalents and the Group\u2019s cash and cash equivalents at the beginning and end of the year. Cash and cash equivalents consist of cash and short-term deposits, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management. The Group\u2019s restricted cash is related to taxes withheld and guarantees for leases and credits from suppliers. Cash \ufb02ow from operating activities Cash \ufb02ow from operating activities is presented using the indirect presentation form and is stated as the year\u2019s profit/loss before tax plus depreciation and impairment losses and with adjustments for changes in working capital and paid corporate tax. Cash \ufb02ow from investing activities Cash \ufb02ow from investing activities includes payments in connection with the purchase and sale of non-current assets. Cash \ufb02ow from financing activities Cash \ufb02ow from financing activities includes changes in volume after the pooling of the Company\u2019s share capital and related costs as well as raising of loans, repayments on interest-bearing debt, and payment of dividends to owners.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__46": { "value": "Changes in accounting policies and disclosures There have been no changes in the Group\u2019s accounting policies and disclosures throughout the year. New and amended standards and interpretations The Group has assessed new standards, and concluded they do not have material impact on the Groups reporting. The Group has not early adopted any new amendments.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__45": { "value": "Changes in accounting policies and disclosures There have been no changes in the Group\u2019s accounting policies and disclosures throughout the year.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__49": { "value": "Note 3 Estimates, judgments and assumptions Significant accounting judgement, estimates and assumptions The preparation of the Group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Judgements In the process of applying the Group\u2019s accounting policies, management make judgements on which have the most significant effect on the amounts recognised in the consolidated financial statements: Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Climate related matters The estimates and assumptions used in the preparation of the Group Financial statement are not highly sensitive to climate-related matters. Even though climate-related risks do not currently have a significant impact on estimates and assumptions, the Group is closely monitoring relevant changes and developments, such as new-climate related legislation, and will consider this within estimates and assumptions when they become significant to the financial statements. Impairment of goodwill Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The key assumptions used to determine the recoverable amount for the relevant CGU are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__48": { "value": "Note 3 Estimates, judgments and assumptions Significant accounting judgement, estimates and assumptions The preparation of the Group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Judgements In the process of applying the Group\u2019s accounting policies, management make judgements on which have the most significant effect on the amounts recognised in the consolidated financial statements: Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Climate related matters The estimates and assumptions used in the preparation of the Group Financial statement are not highly sensitive to climate-related matters. Even though climate-related risks do not currently have a significant impact on estimates and assumptions, the Group is closely monitoring relevant changes and developments, such as new-climate related legislation, and will consider this within estimates and assumptions when they become significant to the financial statements. Impairment of goodwill Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The key assumptions used to determine the recoverable amount for the relevant CGU are disclosed and further explained in note 12.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__47-1": { "value": "Note 3 Estimates, judgments and assumptions Significant accounting judgement, estimates and assumptions The preparation of the Group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Judgements In the process of applying the Group\u2019s accounting policies, management make judgements on which have the most significant effect on the amounts recognised in the consolidated financial statements: Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are re\ufb02ected in the assumptions when they occur. Climate related matters The estimates and assumptions used in the preparation of the Group Financial statement are not highly sensitive to climate-related matters. Even though climate-related risks do not currently have a significant impact on estimates and assumptions, the Group is closely monitoring relevant changes and developments, such as new-climate related legislation, and will consider this within estimates and assumptions when they become significant to the financial statements. Impairment of goodwill Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The key assumptions used to determine the recoverable amount for the relevant CGU are disclosed and further explained in note 12.Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__58": { "value": "Note 4 Financial risks and financial instruments The Group\u2019s principal financial liabilities comprise loans and borrowings and trade and other payables. The main purpose of these financial liabilities is to finance the Group\u2019s operations. The Group\u2019s principal financial assets include trade and other receivables, and cash and short-term deposits that derive directly from its operations. The Group is exposed to market risk, credit risk, and liquidity risk. The Group\u2019s Executive Directors oversee the management of these risks. A description of the different risks is given below. Market risk The Group has a good order backlog and list of sales prospects, with competencies that are highly attractive in the market. The Group acknowledges that there is a risk that macroeconomic factors can cause a downturn in the economy and reduced demand for the Group's services. Macro Political turmoil has not and is not expected to have a direct impact on Webstep\u2019s business activities. The consequences of the acts of the ongoing wars are uncertain and Webstep is following the developments closely to detect any direct or indirect consequences that may follow. In addition, market risk comprises interest rate risk, foreign currency risk and market price risk which are treated separately below. Market risk - interest rate risk The short-term revolving credit facility is exposed to interest rate risk because of \ufb02oating interest rate conditions which makes the Group's financial cost exposed to changes in the market rate. The Group considers this risk to be moderate due to the relatively stable financial situation in Norway, combined with low level of debt and strong financial position for the Group. The Group has no long-term debt exposed to \ufb02oating interest-rate. Current financing and capital structure has a limited interest rate risk, and variation in interest expenses due to changes in Nibor would have minor impact on financial expenses in the Group and presentation of \"Analysis of sensitivity\" is therefore left out. Look though on the sensitivity calculations in note 25, leasing, where the changes in listed interest rates may have a material impact on valuation of both right of use assets and corresponding liabilities. Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash \ufb02ows of an exposure will \ufb02uctuate because of changes in foreign exchange rates. Following the sale of Webstep AB in 2024, the Group no longer has foreign subsidiaries, and the majority of its customers and suppliers are now based in Norway. As a result, the Group's exposure to currency risk has been significantly reduced. Previously, currency risk primarily arose from the consolidation of foreign subsidiary and transactions in foreign currencies. After the divestment, the Group\u2019s remaining exposure is limited to occasional purchases from foreign suppliers and potential \ufb02uctuations in the value of NOK against other currencies in such transactions. The Group continues to monitor its currency exposure and may employ hedging strategies if deemed necessary to mitigate potential risks related to foreign currency transactions. However, given the current operational structure, currency risk is no longer considered a material financial risk for the Group. Market risk - market price risk Consistent deliveries over time in the different market segments according to established group policies have secured a low-volatility price structure that has proven stable over time. The variable salary model for the majority of the consultants also reduces market risk exposure as the salary expenses to a large extent correlate with revenues. Credit risk Credit risk is the risk that a customer or counterparty to a financial instrument will fail to perform or fail to pay amounts due causing financial loss to the Group. The Group\u2019s exposure to credit risk is mainly related to its outstanding trade debtors (see Note 15). Other counterparty credit risk exposure to the Group is related to its cash deposits with financial institutions. The table below provides an overview of financial assets exposed to credit risk at year-end 2024 and 2023. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2024 2023 Trade and other receivables 156,711 161,992 Cash and cash equivalents 82,369 75,509 Total 239,080 237,500 Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Cash deposits Credit risk from balances with financial institutions is managed by the Group\u2019s treasury function. The Group limits its counterparty credit risk by maintaining its cash deposits with financial institutions with high credit ratings as displayed below. Financial institution Country Rater Report date Rating Sparebank 1 SR-bank ASA Norway Moody\u2019s 19.09.2024 Aa3Liquidity risk Liquidity risk arising from the Group not being able to meet its financial obligations as they fall due, is considered low. The Group\u2019s approach to manage liquidity risk is through proper liquidity planning to ensure, as far as possible, that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Executive management has monitoring controls in place to ensure that the Group has su\ufb03cient liquidity. 2024 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 yearsLease liabilities (note 25) 63,164 78,703 28,782 37,853 12,068Trade and other payables 8,555 8,555 8,555 - - Tax payable (note 11) 14,496 14,496 14,496 - - Social Taxes and VAT 84,046 84,046 84,046 - - Other short-term debt 110,865 110,865 110,865 - - Total 31 December 2024 281,126 296,665 246,744 37,853 12,068 2023 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 25) 98,644 124,045 22,758 63,209 38,078 Trade and other payables 19,813 19,813 19,813 - - Tax payable (note 11) 8,854 8,854 8,854 - - Social Taxes and VAT 91,873 91,873 91,873 - - Other short-term debt 129,167 129,167 129,167 - - Total 31 December 2023 348,351 373,752 272,465 63,209 38,078 Categories of financial instruments NOK'000 2024 2023 Trade receivables 131,276 156,015 Other receivables 30,592 5,348 Cash and short-term deposits 82,369 75,509 Financial assets measured at amortised cost 244,237 236,872 Debt to credit institutions 0 0 Trade payables 8,555 19,813 Other payables 84,046 91,873 Received prepayments of revenues -486Financial liabilities measured at amortised cost 92,601 112,172 The methods and assumptions used to estimate the fair value of debt instruments are described in note 2. Carrying amount is based on amortised cost and is assessed as a reasonable approximation of fair value, and has been applied accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__57": { "value": "Note 4 Financial risks and financial instruments The Group\u2019s principal financial liabilities comprise loans and borrowings and trade and other payables. The main purpose of these financial liabilities is to finance the Group\u2019s operations. The Group\u2019s principal financial assets include trade and other receivables, and cash and short-term deposits that derive directly from its operations. The Group is exposed to market risk, credit risk, and liquidity risk. The Group\u2019s Executive Directors oversee the management of these risks. A description of the different risks is given below. Market risk The Group has a good order backlog and list of sales prospects, with competencies that are highly attractive in the market. The Group acknowledges that there is a risk that macroeconomic factors can cause a downturn in the economy and reduced demand for the Group's services. Macro Political turmoil has not and is not expected to have a direct impact on Webstep\u2019s business activities. The consequences of the acts of the ongoing wars are uncertain and Webstep is following the developments closely to detect any direct or indirect consequences that may follow. In addition, market risk comprises interest rate risk, foreign currency risk and market price risk which are treated separately below. Market risk - interest rate risk The short-term revolving credit facility is exposed to interest rate risk because of \ufb02oating interest rate conditions which makes the Group's financial cost exposed to changes in the market rate. The Group considers this risk to be moderate due to the relatively stable financial situation in Norway, combined with low level of debt and strong financial position for the Group. The Group has no long-term debt exposed to \ufb02oating interest-rate. Current financing and capital structure has a limited interest rate risk, and variation in interest expenses due to changes in Nibor would have minor impact on financial expenses in the Group and presentation of \"Analysis of sensitivity\" is therefore left out. Look though on the sensitivity calculations in note 25, leasing, where the changes in listed interest rates may have a material impact on valuation of both right of use assets and corresponding liabilities. Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash \ufb02ows of an exposure will \ufb02uctuate because of changes in foreign exchange rates. Following the sale of Webstep AB in 2024, the Group no longer has foreign subsidiaries, and the majority of its customers and suppliers are now based in Norway. As a result, the Group's exposure to currency risk has been significantly reduced. Previously, currency risk primarily arose from the consolidation of foreign subsidiary and transactions in foreign currencies. After the divestment, the Group\u2019s remaining exposure is limited to occasional purchases from foreign suppliers and potential \ufb02uctuations in the value of NOK against other currencies in such transactions. The Group continues to monitor its currency exposure and may employ hedging strategies if deemed necessary to mitigate potential risks related to foreign currency transactions. However, given the current operational structure, currency risk is no longer considered a material financial risk for the Group. Market risk - market price risk Consistent deliveries over time in the different market segments according to established group policies have secured a low-volatility price structure that has proven stable over time. The variable salary model for the majority of the consultants also reduces market risk exposure as the salary expenses to a large extent correlate with revenues. Credit risk Credit risk is the risk that a customer or counterparty to a financial instrument will fail to perform or fail to pay amounts due causing financial loss to the Group. The Group\u2019s exposure to credit risk is mainly related to its outstanding trade debtors (see Note 15). Other counterparty credit risk exposure to the Group is related to its cash deposits with financial institutions. The table below provides an overview of financial assets exposed to credit risk at year-end 2024 and 2023. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2024 2023 Trade and other receivables 156,711 161,992 Cash and cash equivalents 82,369 75,509 Total 239,080 237,500 Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Cash deposits Credit risk from balances with financial institutions is managed by the Group\u2019s treasury function. The Group limits its counterparty credit risk by maintaining its cash deposits with financial institutions with high credit ratings as displayed below. Financial institution Country Rater Report date Rating Sparebank 1 SR-bank ASA Norway Moody\u2019s 19.09.2024 Aa3Liquidity risk Liquidity risk arising from the Group not being able to meet its financial obligations as they fall due, is considered low. The Group\u2019s approach to manage liquidity risk is through proper liquidity planning to ensure, as far as possible, that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Executive management has monitoring controls in place to ensure that the Group has su\ufb03cient liquidity. 2024 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 yearsLease liabilities (note 25) 63,164 78,703 28,782 37,853 12,068Trade and other payables 8,555 8,555 8,555 - - Tax payable (note 11) 14,496 14,496 14,496 - - Social Taxes and VAT 84,046 84,046 84,046 - - Other short-term debt 110,865 110,865 110,865 - - Total 31 December 2024 281,126 296,665 246,744 37,853 12,068 2023 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 25) 98,644 124,045 22,758 63,209 38,078 Trade and other payables 19,813 19,813 19,813 - - Tax payable (note 11) 8,854 8,854 8,854 - - Social Taxes and VAT 91,873 91,873 91,873 - - Other short-term debt 129,167 129,167 129,167 - - Total 31 December 2023 348,351 373,752 272,465 63,209 38,078 Categories of financial instruments NOK'000 2024 2023 Trade receivables 131,276 156,015 Other receivables 30,592 5,348 Cash and short-term deposits 82,369 75,509 Financial assets measured at amortised cost 244,237 236,872 Debt to credit institutions 0 0 Trade payables 8,555 19,813 Other payables 84,046 91,873 Received prepayments of revenues -486Financial liabilities measured at amortised cost 92,601 112,172 The methods and assumptions used to estimate the fair value of debt instruments are described in note 2. Carrying amount is based on amortised cost and is assessed as a reasonable approximation of fair value, and has been applied accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__50": { "value": "Note 4 Financial risks and financial instruments The Group\u2019s principal financial liabilities comprise loans and borrowings and trade and other payables. The main purpose of these financial liabilities is to finance the Group\u2019s operations. The Group\u2019s principal financial assets include trade and other receivables, and cash and short-term deposits that derive directly from its operations. The Group is exposed to market risk, credit risk, and liquidity risk. The Group\u2019s Executive Directors oversee the management of these risks. A description of the different risks is given below. Market risk The Group has a good order backlog and list of sales prospects, with competencies that are highly attractive in the market. The Group acknowledges that there is a risk that macroeconomic factors can cause a downturn in the economy and reduced demand for the Group's services. Macro Political turmoil has not and is not expected to have a direct impact on Webstep\u2019s business activities. The consequences of the acts of the ongoing wars are uncertain and Webstep is following the developments closely to detect any direct or indirect consequences that may follow. In addition, market risk comprises interest rate risk, foreign currency risk and market price risk which are treated separately below. Market risk - interest rate risk The short-term revolving credit facility is exposed to interest rate risk because of \ufb02oating interest rate conditions which makes the Group's financial cost exposed to changes in the market rate. The Group considers this risk to be moderate due to the relatively stable financial situation in Norway, combined with low level of debt and strong financial position for the Group. The Group has no long-term debt exposed to \ufb02oating interest-rate. Current financing and capital structure has a limited interest rate risk, and variation in interest expenses due to changes in Nibor would have minor impact on financial expenses in the Group and presentation of \"Analysis of sensitivity\" is therefore left out. Look though on the sensitivity calculations in note 25, leasing, where the changes in listed interest rates may have a material impact on valuation of both right of use assets and corresponding liabilities. Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash \ufb02ows of an exposure will \ufb02uctuate because of changes in foreign exchange rates. Following the sale of Webstep AB in 2024, the Group no longer has foreign subsidiaries, and the majority of its customers and suppliers are now based in Norway. As a result, the Group's exposure to currency risk has been significantly reduced. Previously, currency risk primarily arose from the consolidation of foreign subsidiary and transactions in foreign currencies. After the divestment, the Group\u2019s remaining exposure is limited to occasional purchases from foreign suppliers and potential \ufb02uctuations in the value of NOK against other currencies in such transactions. The Group continues to monitor its currency exposure and may employ hedging strategies if deemed necessary to mitigate potential risks related to foreign currency transactions. However, given the current operational structure, currency risk is no longer considered a material financial risk for the Group. Market risk - market price risk Consistent deliveries over time in the different market segments according to established group policies have secured a low-volatility price structure that has proven stable over time. The variable salary model for the majority of the consultants also reduces market risk exposure as the salary expenses to a large extent correlate with revenues. Credit risk Credit risk is the risk that a customer or counterparty to a financial instrument will fail to perform or fail to pay amounts due causing financial loss to the Group. The Group\u2019s exposure to credit risk is mainly related to its outstanding trade debtors (see Note 15). Other counterparty credit risk exposure to the Group is related to its cash deposits with financial institutions. The table below provides an overview of financial assets exposed to credit risk at year-end 2024 and 2023. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2024 2023 Trade and other receivables 156,711 161,992 Cash and cash equivalents 82,369 75,509 Total 239,080 237,500 Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Cash deposits Credit risk from balances with financial institutions is managed by the Group\u2019s treasury function. The Group limits its counterparty credit risk by maintaining its cash deposits with financial institutions with high credit ratings as displayed below. Financial institution Country Rater Report date Rating Sparebank 1 SR-bank ASA Norway Moody\u2019s 19.09.2024 Aa3Liquidity risk Liquidity risk arising from the Group not being able to meet its financial obligations as they fall due, is considered low. The Group\u2019s approach to manage liquidity risk is through proper liquidity planning to ensure, as far as possible, that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Executive management has monitoring controls in place to ensure that the Group has su\ufb03cient liquidity. 2024 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 yearsLease liabilities (note 25) 63,164 78,703 28,782 37,853 12,068Trade and other payables 8,555 8,555 8,555 - - Tax payable (note 11) 14,496 14,496 14,496 - - Social Taxes and VAT 84,046 84,046 84,046 - - Other short-term debt 110,865 110,865 110,865 - - Total 31 December 2024 281,126 296,665 246,744 37,853 12,068 2023 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 25) 98,644 124,045 22,758 63,209 38,078 Trade and other payables 19,813 19,813 19,813 - - Tax payable (note 11) 8,854 8,854 8,854 - - Social Taxes and VAT 91,873 91,873 91,873 - - Other short-term debt 129,167 129,167 129,167 - - Total 31 December 2023 348,351 373,752 272,465 63,209 38,078 Categories of financial instruments NOK'000 2024 2023 Trade receivables 131,276 156,015 Other receivables 30,592 5,348 Cash and short-term deposits 82,369 75,509 Financial assets measured at amortised cost 244,237 236,872 Debt to credit institutions 0 0 Trade payables 8,555 19,813 Other payables 84,046 91,873 Received prepayments of revenues -486Financial liabilities measured at amortised cost 92,601 112,172 The methods and assumptions used to estimate the fair value of debt instruments are described in note 2. Carrying amount is based on amortised cost and is assessed as a reasonable approximation of fair value, and has been applied accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__51": { "value": "Market risk The Group has a good order backlog and list of sales prospects, with competencies that are highly attractive in the market. The Group acknowledges that there is a risk that macroeconomic factors can cause a downturn in the economy and reduced demand for the Group's services. Macro Political turmoil has not and is not expected to have a direct impact on Webstep\u2019s business activities. The consequences of the acts of the ongoing wars are uncertain and Webstep is following the developments closely to detect any direct or indirect consequences that may follow. In addition, market risk comprises interest rate risk, foreign currency risk and market price risk which are treated separately below. Market risk - interest rate risk The short-term revolving credit facility is exposed to interest rate risk because of \ufb02oating interest rate conditions which makes the Group's financial cost exposed to changes in the market rate. The Group considers this risk to be moderate due to the relatively stable financial situation in Norway, combined with low level of debt and strong financial position for the Group. The Group has no long-term debt exposed to \ufb02oating interest-rate. Current financing and capital structure has a limited interest rate risk, and variation in interest expenses due to changes in Nibor would have minor impact on financial expenses in the Group and presentation of \"Analysis of sensitivity\" is therefore left out. Look though on the sensitivity calculations in note 25, leasing, where the changes in listed interest rates may have a material impact on valuation of both right of use assets and corresponding liabilities. Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash \ufb02ows of an exposure will \ufb02uctuate because of changes in foreign exchange rates. Following the sale of Webstep AB in 2024, the Group no longer has foreign subsidiaries, and the majority of its customers and suppliers are now based in Norway. As a result, the Group's exposure to currency risk has been significantly reduced. Previously, currency risk primarily arose from the consolidation of foreign subsidiary and transactions in foreign currencies. After the divestment, the Group\u2019s remaining exposure is limited to occasional purchases from foreign suppliers and potential \ufb02uctuations in the value of NOK against other currencies in such transactions. The Group continues to monitor its currency exposure and may employ hedging strategies if deemed necessary to mitigate potential risks related to foreign currency transactions. However, given the current operational structure, currency risk is no longer considered a material financial risk for the Group. Market risk - market price risk Consistent deliveries over time in the different market segments according to established group policies have secured a low-volatility price structure that has proven stable over time. The variable salary model for the majority of the consultants also reduces market risk exposure as the salary expenses to a large extent correlate with revenues.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__52": { "value": "Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash \ufb02ows of an exposure will \ufb02uctuate because of changes in foreign exchange rates. Following the sale of Webstep AB in 2024, the Group no longer has foreign subsidiaries, and the majority of its customers and suppliers are now based in Norway. As a result, the Group's exposure to currency risk has been significantly reduced. Previously, currency risk primarily arose from the consolidation of foreign subsidiary and transactions in foreign currencies. After the divestment, the Group\u2019s remaining exposure is limited to occasional purchases from foreign suppliers and potential \ufb02uctuations in the value of NOK against other currencies in such transactions. The Group continues to monitor its currency exposure and may employ hedging strategies if deemed necessary to mitigate potential risks related to foreign currency transactions. However, given the current operational structure, currency risk is no longer considered a material financial risk for the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__53": { "value": "Credit risk Credit risk is the risk that a customer or counterparty to a financial instrument will fail to perform or fail to pay amounts due causing financial loss to the Group. The Group\u2019s exposure to credit risk is mainly related to its outstanding trade debtors (see Note 15). Other counterparty credit risk exposure to the Group is related to its cash deposits with financial institutions. The table below provides an overview of financial assets exposed to credit risk at year-end 2024 and 2023. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2024 2023 Trade and other receivables 156,711 161,992 Cash and cash equivalents 82,369 75,509 Total 239,080 237,500 Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Cash deposits Credit risk from balances with financial institutions is managed by the Group\u2019s treasury function. The Group limits its counterparty credit risk by maintaining its cash deposits with financial institutions with high credit ratings as displayed below. Financial institution Country Rater Report date Rating Sparebank 1 SR-bank ASA Norway Moody\u2019s 19.09.2024 Aa3", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__55-1": { "value": "Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Note 15 Trade and other receivables Trade and other receivables (NOK'000) 2024 2023 Trade receivables - net of related parties 133,078 157,510 Provision for bad debt (1,801) (1,495) Trade Receivables net of provision 131,276 156,015 Prepayments and other receivables 30,592 5,348 Total trade receivables and prepayments 161,869 161,363 Short-term Receivables and prepayments 161,869 161,363 Specification of receivables (NOK'000) 2024 2023 Trade receivables 131,276 155,464 Accrued income (78) Other receivables* 25,435 Trade and other receivables 156,711 155,386 Prepaid costs 5,158 5,239 Prepaid public duty debt - 110 Prepaid rent - 628 Prepayments 5,158 5,977 Total receivables and prepayments 161,869 161,363 *As a result of the sale of Webstep AB, the Group has a deferred payment from the buyer amounting to NOK 25,4 million. This deferred consideration is structured as a vendor note, which is contractually agreed to be settled nine months after the closing date of the transaction. The vendor note represents a financial asset for the Group and is recognized as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables (NOK'000) 2024 2023 Due within one year* 161,869 161,363 Fair Value 161,869 161,363 * For receivables due within one year, fair value is equal to nominal value. 30-60 NOK'000 Total Not due <30 days days >60 days 2024 133,078 82,043 43,128 5,392 2,516 2023 157,510 104,166 50,667 913 1,764", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__54-1": { "value": "Trade receivables The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. The Group engages with large and regular customers and has had low historical losses on receivables. In accordance with IFRS 9, receivables are recognised and carried at their anticipated realisable value, which implies that a provision for a loss allowance on lifetime expected credit losses of the receivable is recognised. A provision for loss allowance for expected credit losses is performed at each statutory reporting date and is based on a multifactor and holistic analysis depending on several considerations. Aging trade debtors Day past due NOK'000 Not due <30 days 30-60 days >60 days Total As of December 31 2024 Trade debtors (note 15) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss (NOK 000's) 1,801 As of December 31 2023 Trade debtors (note 15) 104,166 50,667 913 1,764 157,510 Expected credit loss rate (per cent) 0.95% Expected credit loss (NOK 000's) 1,495Note 15 Trade and other receivables Trade and other receivables (NOK'000) 2024 2023 Trade receivables - net of related parties 133,078 157,510 Provision for bad debt (1,801) (1,495) Trade Receivables net of provision 131,276 156,015 Prepayments and other receivables 30,592 5,348 Total trade receivables and prepayments 161,869 161,363 Short-term Receivables and prepayments 161,869 161,363 Specification of receivables (NOK'000) 2024 2023 Trade receivables 131,276 155,464 Accrued income (78) Other receivables* 25,435 Trade and other receivables 156,711 155,386 Prepaid costs 5,158 5,239 Prepaid public duty debt - 110 Prepaid rent - 628 Prepayments 5,158 5,977 Total receivables and prepayments 161,869 161,363 *As a result of the sale of Webstep AB, the Group has a deferred payment from the buyer amounting to NOK 25,4 million. This deferred consideration is structured as a vendor note, which is contractually agreed to be settled nine months after the closing date of the transaction. The vendor note represents a financial asset for the Group and is recognized as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables (NOK'000) 2024 2023 Due within one year* 161,869 161,363 Fair Value 161,869 161,363 * For receivables due within one year, fair value is equal to nominal value. 30-60 NOK'000 Total Not due <30 days days >60 days 2024 133,078 82,043 43,128 5,392 2,516 2023 157,510 104,166 50,667 913 1,764", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__56": { "value": "Liquidity risk Liquidity risk arising from the Group not being able to meet its financial obligations as they fall due, is considered low. The Group\u2019s approach to manage liquidity risk is through proper liquidity planning to ensure, as far as possible, that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Executive management has monitoring controls in place to ensure that the Group has su\ufb03cient liquidity. 2024 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 yearsLease liabilities (note 25) 63,164 78,703 28,782 37,853 12,068Trade and other payables 8,555 8,555 8,555 - - Tax payable (note 11) 14,496 14,496 14,496 - - Social Taxes and VAT 84,046 84,046 84,046 - - Other short-term debt 110,865 110,865 110,865 - - Total 31 December 2024 281,126 296,665 246,744 37,853 12,068 2023 Maturity profile of liabilities Carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 25) 98,644 124,045 22,758 63,209 38,078 Trade and other payables 19,813 19,813 19,813 - - Tax payable (note 11) 8,854 8,854 8,854 - - Social Taxes and VAT 91,873 91,873 91,873 - - Other short-term debt 129,167 129,167 129,167 - - Total 31 December 2023 348,351 373,752 272,465 63,209 38,078 Categories of financial instruments NOK'000 2024 2023 Trade receivables 131,276 156,015 Other receivables 30,592 5,348 Cash and short-term deposits 82,369 75,509 Financial assets measured at amortised cost 244,237 236,872 Debt to credit institutions 0 0 Trade payables 8,555 19,813 Other payables 84,046 91,873 Received prepayments of revenues -486Financial liabilities measured at amortised cost 92,601 112,172 The methods and assumptions used to estimate the fair value of debt instruments are described in note 2. Carrying amount is based on amortised cost and is assessed as a reasonable approximation of fair value, and has been applied accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__61-1": { "value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and segments as disclosed in our segment note (note 6). On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. 2024 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 809,753 809,753 Subcontractors 52,886 52,886 Resale of licenses 11,492 11,492 Total revenue from contracts with customers 874,131 874,131 Timing of revenue recognition Goods and services transferred at a point in time 874,131 874,131 Total revenue from contracts with customers 874,131 874,131 2023 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 787,335 787,335 Subcontractors 57,562 57,562 Resale of licenses 16,362 16,362 Other 353 353 Total revenue from contracts with customers 861,611 861,611 Timing of revenue recognition Goods and services transferred at a point in time 861,259 861,259 Service transferred over time 150 150 Total revenue from contracts with customers 861,409 861,409 Set out below, is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 6): 2024 2023 Revenue (NOK'000) Norway Norway External customer 874,131 861,611 Total revenue from contracts with customers 874,131 861,611The Group provides IT related high-end consulting services. Operating segments are reported by country of operation. The CEO and CFO are responsible for allocating resources and assessing performance of the operating segments. Segment performance is evaluated based on the profit or loss measure \"Earnings before interest and tax\" (EBIT) and is measured consistently with profit or loss in the consolidated financial statements. Assets and liabilities are not allocated to segments. On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. Revenue from one customer amounted to NOK 145.3 million (NOK 110.8 million) from the sale of IT related consulting services. 2024 (NOK'000) Norway Group Revenues Oslo 390,942 390,942 Revenues Regional O\ufb03ces 418,812 418,812 Revenues Subcontractors 52,886 52,886 Total revenue (IT-related consulting services) 862,639 862,639 Other income 11,492 11,492 Total operating expenses less depreciation and impairment 807,406 807,406 EBIT 66,726 66,726 EBIT margin (% of total revenue) 7.6 % 7.6 % 2023 (NOK'000) Norway Group Revenues Oslo 372,695 372,695 Revenues Regional O\ufb03ces 414,640 414,640 Subcontractors 57,562 57,562 Total revenue (IT-related consulting services) 844,897 844,897 Other income 16,715 16,715 Total operating expenses less depreciation and impairment 844,564 844,564 EBIT 17,048 17,048 EBIT margin (% of total revenue) 2.0 % 2.0 %", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__60-1": { "value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and segments as disclosed in our segment note (note 6). On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. 2024 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 809,753 809,753 Subcontractors 52,886 52,886 Resale of licenses 11,492 11,492 Total revenue from contracts with customers 874,131 874,131 Timing of revenue recognition Goods and services transferred at a point in time 874,131 874,131 Total revenue from contracts with customers 874,131 874,131 2023 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 787,335 787,335 Subcontractors 57,562 57,562 Resale of licenses 16,362 16,362 Other 353 353 Total revenue from contracts with customers 861,611 861,611 Timing of revenue recognition Goods and services transferred at a point in time 861,259 861,259 Service transferred over time 150 150 Total revenue from contracts with customers 861,409 861,409 Set out below, is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 6): 2024 2023 Revenue (NOK'000) Norway Norway External customer 874,131 861,611 Total revenue from contracts with customers 874,131 861,611The Group provides IT related high-end consulting services. Operating segments are reported by country of operation. The CEO and CFO are responsible for allocating resources and assessing performance of the operating segments. Segment performance is evaluated based on the profit or loss measure \"Earnings before interest and tax\" (EBIT) and is measured consistently with profit or loss in the consolidated financial statements. Assets and liabilities are not allocated to segments. On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. Revenue from one customer amounted to NOK 145.3 million (NOK 110.8 million) from the sale of IT related consulting services. 2024 (NOK'000) Norway Group Revenues Oslo 390,942 390,942 Revenues Regional O\ufb03ces 418,812 418,812 Revenues Subcontractors 52,886 52,886 Total revenue (IT-related consulting services) 862,639 862,639 Other income 11,492 11,492 Total operating expenses less depreciation and impairment 807,406 807,406 EBIT 66,726 66,726 EBIT margin (% of total revenue) 7.6 % 7.6 % 2023 (NOK'000) Norway Group Revenues Oslo 372,695 372,695 Revenues Regional O\ufb03ces 414,640 414,640 Subcontractors 57,562 57,562 Total revenue (IT-related consulting services) 844,897 844,897 Other income 16,715 16,715 Total operating expenses less depreciation and impairment 844,564 844,564 EBIT 17,048 17,048 EBIT margin (% of total revenue) 2.0 % 2.0 %", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__59-1": { "value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and segments as disclosed in our segment note (note 6). On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. 2024 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 809,753 809,753 Subcontractors 52,886 52,886 Resale of licenses 11,492 11,492 Total revenue from contracts with customers 874,131 874,131 Timing of revenue recognition Goods and services transferred at a point in time 874,131 874,131 Total revenue from contracts with customers 874,131 874,131 2023 Segments (NOK'000) Norway (NOK) Group (NOK) Type of goods or service IT-related consulting services 787,335 787,335 Subcontractors 57,562 57,562 Resale of licenses 16,362 16,362 Other 353 353 Total revenue from contracts with customers 861,611 861,611 Timing of revenue recognition Goods and services transferred at a point in time 861,259 861,259 Service transferred over time 150 150 Total revenue from contracts with customers 861,409 861,409 Set out below, is the reconciliation of the revenue from contracts with customers with the amounts disclosed in the segment information (Note 6): 2024 2023 Revenue (NOK'000) Norway Norway External customer 874,131 861,611 Total revenue from contracts with customers 874,131 861,611Note 6 Segment information The Group provides IT related high-end consulting services. Operating segments are reported by country of operation. The CEO and CFO are responsible for allocating resources and assessing performance of the operating segments. Segment performance is evaluated based on the profit or loss measure \"Earnings before interest and tax\" (EBIT) and is measured consistently with profit or loss in the consolidated financial statements. Assets and liabilities are not allocated to segments. On 23 May 2024, Webstep entered into an agreement to divest the operation in Sweden, Webstep AB, and the transaction was completed in early July 2024. The Swedish entity is classified as a discontinued operation in all reported periods. Further information about discontinued operations is stated in note 7 in the consolidated financial statement. After divesting Webstep AB, Webstep Norway remains the sole reporting segment for the Group. Revenue from one customer amounted to NOK 145.3 million (NOK 110.8 million) from the sale of IT related consulting services. 2024 (NOK'000) Norway Group Revenues Oslo 390,942 390,942 Revenues Regional O\ufb03ces 418,812 418,812 Revenues Subcontractors 52,886 52,886 Total revenue (IT-related consulting services) 862,639 862,639 Other income 11,492 11,492 Total operating expenses less depreciation and impairment 807,406 807,406 EBIT 66,726 66,726 EBIT margin (% of total revenue) 7.6 % 7.6 % 2023 (NOK'000) Norway Group Revenues Oslo 372,695 372,695 Revenues Regional O\ufb03ces 414,640 414,640 Subcontractors 57,562 57,562 Total revenue (IT-related consulting services) 844,897 844,897 Other income 16,715 16,715 Total operating expenses less depreciation and impairment 844,564 844,564 EBIT 17,048 17,048 EBIT margin (% of total revenue) 2.0 % 2.0 %Analysis of non-current assets by geographical location 2024 (NOK'000) Norway Sweden Group Right-of-use assets 63,164 63,164 Fixed assets 8,274 8,274 Total non-current operating assets 2024 71,438 71,438 2023 (NOK'000) Norway Sweden Group Right-of-use assets 83,125 14,785 97,910 Fixed assets 11,935 374 12,309 Total non-current operating assets 2023 95,060 15,159 110,219 Asset location 2024 2023 Norway 71,438 95,060 Sweden 15,159 Non-current segment assets 71,438 110,219 Other intangible assets 313,575 358,192 Non-current financial assets - 2 Deferred tax asset 3,487 2,888 Trade receivables 131,276 156,015 Other receivables 30,592 5,348 Cash and short-term deposits 82,369 75,509 Consolidated total assets 632,738 708,172", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__65": { "value": "Note 7 Discontinued operations On 23 May 2024, Webstep ASA publicly announced that the Company had entered into an agreement to sell the subsidiary Webstep AB. The sale of Webstep AB was completed in the third quarter, on 9 July 2024. The total net effect from the sale of Webstep AB is NOK 0.2 million, and includes NOK 13.1 million currency translation differences recycled from the equity. Operating profit before tax excluding net effect from the sale, amounts to NOK 155 million year to date. The consideration for the sale of the Swedish business is SEK 51 million, corresponding to an enterprise value of SEK 38 million, including the dividend of SEK 10.0 million. The dividend was exercised from Webstep AB to Webstep ASA in the second quarter of 2024. From the second quarter of 2024, Webstep AB is classified as a discontinued operation: Statement of comprehensive income, discontinuing operations NOK'000 2024 2023 Revenues 62,887 142,302 Total revenues 62,887 142,302 Cost of services and goods 12,081 27,929 Salaries and personnel cost 43,878 97,013 Depreciation and impairment 2,521 4,426 Other operating expenses 3,684 11,515 Net gain (-)/loss sale of subsidiary (+) (169) - Total operating expenses 61,995 140,883 Operating profit/(loss) 892 1,419 Net financial items (568) (1,165) Profit/(loss) before tax 325 254 Tax expense (income) - 250 Profit (loss) 325 4 Earnings per share (NOK) from discontinuing operations 0.01 0.00 Earnings per share, fully diluted (NOK) from discontinuing operations 0.01 0.00 Cash \ufb02ow from discontinuing operations NOK'000 2024 2023 Net cash \ufb02ow from operating activities 5,074 (4,464) Net cash \ufb02ow from investing activities (48) 36 Net cash \ufb02ow from financing activities (9,887) (3,409) Total cash \ufb02ow from discontinuing operations (4,861) (7,837) Financial position from discontinuing operations Assets 9 July 2024 Goodwill 43,868 Non-current tangible assets 361 Right-of-use assets 11,914 Total non-current assets 56,143 Trade receivables 23,238 Other receivables 2,561 Cash and cash equivalents 12,249 Total current assets 38,048 TOTAL ASSETS 94,191 Liabilities Deferred tax liability 1,196 Non-current leasing liabilities 6,422 Total non-current liabilities 7,618 Current leasing liabilities 5,203 Other current liabilities 20,596 Total current liabilities 25,799 TOTAL LIABILITIES 33,416", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__69-1": { "value": "Note 8 Salaries, remuneration and audit fees Salaries and personnel expenses (NOK'000) 2024 2023 Salaries 543,614 550,334 Social security costs 89,667 88,156 Pensions 19,962 17,952 Share-based compensation 900 1,234 Other benefits and refunds 27,849 29,014 Total salaries and personnel expenses 681,992 686,690 Number of employees, average FTEs 453 459Total Remuneration to executive Variable remunermanagement (NOK'000) Base salary pay Other (1) Pension ation Remuneration to executive management 2024 11,191 1,742 1,263 369 14,565 Remuneration to executive management 2023 12,091 2,519 533 424 15,567 (1) Other benefits and refunds consist of e.g. health insurance plans, car allowance, telephone/mobile communication, share-options and housing allowance. (2) The Company had severance pay related to reduction of executive management (financial year 2023 and 2024) and change of CEO and CFO (financial year 2023 and 2024), in total NOK 4,030 thousand for 2023 and NOK 3,219 thousand for 2024. The table above is exclusive severance pay. (3) The hiring of the Interim CEO in 2023 was facilitated through an agreement with the company Suelo AS, the costs are excluded from the table above. (4) The hiring of the Interim CFO in 2024 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Remuneration to board members and nomination committee 2024 2023 Board members and nomination committee from 16 May 2024 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 470 206 Board member Anna S\u00f6derblom 291 173 Board member Bendik N. Blindheim 284 189 Board member David Bjerkeli 284 189 Board member Siw \u00d8degaard 296 288 Nomination committee Nicolay Eger 20 Nomination committee Oscar Bakkevig 20 13 Nomination committee P\u00e5l Kvernaas 40 27 Board members and nomination committee until 16 May 2024 Chair of the Board Kjetil Bakke Eriksen (Chair until 19 November 2023) 418 Board member Kari Mette Toverud (Until 5 January 2024) 194 Nomination committee Toril Nag (Until 5 January 2024) 13 Board members and nomination committee until 4 May 2023 Board member Trond Klethagen Johannessen 95 Board member Trygve Christian Moe 97 Board member Toril Nag 87 Nomination committee Bj\u00f8rn Ivar Danielsen 10 Nomination committee Petter Tusvik 6 Total remuneration to board members and nomination committee 1,704 2,006 Board remuneration Compensation to board members is not performance-related. Compensation to the Board is determined by the Annual General Meeting, and the accrued cost for 2024 and 2023 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive O\ufb03cer (CEO), the Chief Financial O\ufb03cer (CFO), Director Business Development, Regional Managers and the Director Communication and Marketing. Remuneration to executive management is mainly fixed salary as well as performance based bonus. CEOs bonus is decided by the Remuneration Committee, CFOs bonus is based on the handling of finance and external financial communication matters, and regional managers bonus is calculated by pre-determined KPIs, in line with the Remuneration Policy. The accrued bonuses are included in the table above. The executive management is entitled to participate in the Long-term incentive programme as described in note 22. For details see the Remuneration Report available on www.webstep.noNote 9 Pension costs All companies within the Group have defined contribution plans for all of its employees, governed by the local employment laws. The Group pays a contribution to the plan based on a fixed percentage of the salary, limited to 12 times the base amount (G). The total pension premium charge in 2024 is NOK 20,8 million (2023: NOK 17,3 million (continued operations)). The Norwegian companies within the Group are bound to have mandatory occupational pension scheme pursuant to the Norwegian law of Occupational pension scheme. The Group's pension scheme meets the requirements of this Act.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__68": { "value": "Note 8 Salaries, remuneration and audit fees Salaries and personnel expenses (NOK'000) 2024 2023 Salaries 543,614 550,334 Social security costs 89,667 88,156 Pensions 19,962 17,952 Share-based compensation 900 1,234 Other benefits and refunds 27,849 29,014 Total salaries and personnel expenses 681,992 686,690 Number of employees, average FTEs 453 459", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__67": { "value": "Note 8 Salaries, remuneration and audit fees Salaries and personnel expenses (NOK'000) 2024 2023 Salaries 543,614 550,334 Social security costs 89,667 88,156 Pensions 19,962 17,952 Share-based compensation 900 1,234 Other benefits and refunds 27,849 29,014 Total salaries and personnel expenses 681,992 686,690 Number of employees, average FTEs 453 459Total Remuneration to executive Variable remunermanagement (NOK'000) Base salary pay Other (1) Pension ation Remuneration to executive management 2024 11,191 1,742 1,263 369 14,565 Remuneration to executive management 2023 12,091 2,519 533 424 15,567 (1) Other benefits and refunds consist of e.g. health insurance plans, car allowance, telephone/mobile communication, share-options and housing allowance. (2) The Company had severance pay related to reduction of executive management (financial year 2023 and 2024) and change of CEO and CFO (financial year 2023 and 2024), in total NOK 4,030 thousand for 2023 and NOK 3,219 thousand for 2024. The table above is exclusive severance pay. (3) The hiring of the Interim CEO in 2023 was facilitated through an agreement with the company Suelo AS, the costs are excluded from the table above. (4) The hiring of the Interim CFO in 2024 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Remuneration to board members and nomination committee 2024 2023 Board members and nomination committee from 16 May 2024 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 470 206 Board member Anna S\u00f6derblom 291 173 Board member Bendik N. Blindheim 284 189 Board member David Bjerkeli 284 189 Board member Siw \u00d8degaard 296 288 Nomination committee Nicolay Eger 20 Nomination committee Oscar Bakkevig 20 13 Nomination committee P\u00e5l Kvernaas 40 27 Board members and nomination committee until 16 May 2024 Chair of the Board Kjetil Bakke Eriksen (Chair until 19 November 2023) 418 Board member Kari Mette Toverud (Until 5 January 2024) 194 Nomination committee Toril Nag (Until 5 January 2024) 13 Board members and nomination committee until 4 May 2023 Board member Trond Klethagen Johannessen 95 Board member Trygve Christian Moe 97 Board member Toril Nag 87 Nomination committee Bj\u00f8rn Ivar Danielsen 10 Nomination committee Petter Tusvik 6 Total remuneration to board members and nomination committee 1,704 2,006 Board remuneration Compensation to board members is not performance-related. Compensation to the Board is determined by the Annual General Meeting, and the accrued cost for 2024 and 2023 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive O\ufb03cer (CEO), the Chief Financial O\ufb03cer (CFO), Director Business Development, Regional Managers and the Director Communication and Marketing. Remuneration to executive management is mainly fixed salary as well as performance based bonus. CEOs bonus is decided by the Remuneration Committee, CFOs bonus is based on the handling of finance and external financial communication matters, and regional managers bonus is calculated by pre-determined KPIs, in line with the Remuneration Policy. The accrued bonuses are included in the table above. The executive management is entitled to participate in the Long-term incentive programme as described in note 22. For details see the Remuneration Report available on www.webstep.no Audit fees * 2024 2023 Statutory audit fees 1,263 1,178 Audit-related assistance 116 194 Total fee 1,379 1,372 * VAT is not included The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__66": { "value": "Note 8 Salaries, remuneration and audit fees Salaries and personnel expenses (NOK'000) 2024 2023 Salaries 543,614 550,334 Social security costs 89,667 88,156 Pensions 19,962 17,952 Share-based compensation 900 1,234 Other benefits and refunds 27,849 29,014 Total salaries and personnel expenses 681,992 686,690 Number of employees, average FTEs 453 459Total Remuneration to executive Variable remunermanagement (NOK'000) Base salary pay Other (1) Pension ation Remuneration to executive management 2024 11,191 1,742 1,263 369 14,565 Remuneration to executive management 2023 12,091 2,519 533 424 15,567 (1) Other benefits and refunds consist of e.g. health insurance plans, car allowance, telephone/mobile communication, share-options and housing allowance. (2) The Company had severance pay related to reduction of executive management (financial year 2023 and 2024) and change of CEO and CFO (financial year 2023 and 2024), in total NOK 4,030 thousand for 2023 and NOK 3,219 thousand for 2024. The table above is exclusive severance pay. (3) The hiring of the Interim CEO in 2023 was facilitated through an agreement with the company Suelo AS, the costs are excluded from the table above. (4) The hiring of the Interim CFO in 2024 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Remuneration to board members and nomination committee 2024 2023 Board members and nomination committee from 16 May 2024 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 470 206 Board member Anna S\u00f6derblom 291 173 Board member Bendik N. Blindheim 284 189 Board member David Bjerkeli 284 189 Board member Siw \u00d8degaard 296 288 Nomination committee Nicolay Eger 20 Nomination committee Oscar Bakkevig 20 13 Nomination committee P\u00e5l Kvernaas 40 27 Board members and nomination committee until 16 May 2024 Chair of the Board Kjetil Bakke Eriksen (Chair until 19 November 2023) 418 Board member Kari Mette Toverud (Until 5 January 2024) 194 Nomination committee Toril Nag (Until 5 January 2024) 13 Board members and nomination committee until 4 May 2023 Board member Trond Klethagen Johannessen 95 Board member Trygve Christian Moe 97 Board member Toril Nag 87 Nomination committee Bj\u00f8rn Ivar Danielsen 10 Nomination committee Petter Tusvik 6 Total remuneration to board members and nomination committee 1,704 2,006 Board remuneration Compensation to board members is not performance-related. Compensation to the Board is determined by the Annual General Meeting, and the accrued cost for 2024 and 2023 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive O\ufb03cer (CEO), the Chief Financial O\ufb03cer (CFO), Director Business Development, Regional Managers and the Director Communication and Marketing. Remuneration to executive management is mainly fixed salary as well as performance based bonus. CEOs bonus is decided by the Remuneration Committee, CFOs bonus is based on the handling of finance and external financial communication matters, and regional managers bonus is calculated by pre-determined KPIs, in line with the Remuneration Policy. The accrued bonuses are included in the table above. The executive management is entitled to participate in the Long-term incentive programme as described in note 22. For details see the Remuneration Report available on www.webstep.no Audit fees * 2024 2023 Statutory audit fees 1,263 1,178 Audit-related assistance 116 194 Total fee 1,379 1,372 * VAT is not included The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__72-1": { "value": "Note 8 Salaries, remuneration and audit feesAudit fees * 2024 2023 Statutory audit fees 1,263 1,178 Audit-related assistance 116 194 Total fee 1,379 1,372 * VAT is not included The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__71": { "value": "Total Remuneration to executive Variable remunermanagement (NOK'000) Base salary pay Other (1) Pension ation Remuneration to executive management 2024 11,191 1,742 1,263 369 14,565 Remuneration to executive management 2023 12,091 2,519 533 424 15,567 (1) Other benefits and refunds consist of e.g. health insurance plans, car allowance, telephone/mobile communication, share-options and housing allowance. (2) The Company had severance pay related to reduction of executive management (financial year 2023 and 2024) and change of CEO and CFO (financial year 2023 and 2024), in total NOK 4,030 thousand for 2023 and NOK 3,219 thousand for 2024. The table above is exclusive severance pay. (3) The hiring of the Interim CEO in 2023 was facilitated through an agreement with the company Suelo AS, the costs are excluded from the table above. (4) The hiring of the Interim CFO in 2024 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Remuneration to board members and nomination committee 2024 2023 Board members and nomination committee from 16 May 2024 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 470 206 Board member Anna S\u00f6derblom 291 173 Board member Bendik N. Blindheim 284 189 Board member David Bjerkeli 284 189 Board member Siw \u00d8degaard 296 288 Nomination committee Nicolay Eger 20 Nomination committee Oscar Bakkevig 20 13 Nomination committee P\u00e5l Kvernaas 40 27 Board members and nomination committee until 16 May 2024 Chair of the Board Kjetil Bakke Eriksen (Chair until 19 November 2023) 418 Board member Kari Mette Toverud (Until 5 January 2024) 194 Nomination committee Toril Nag (Until 5 January 2024) 13 Board members and nomination committee until 4 May 2023 Board member Trond Klethagen Johannessen 95 Board member Trygve Christian Moe 97 Board member Toril Nag 87 Nomination committee Bj\u00f8rn Ivar Danielsen 10 Nomination committee Petter Tusvik 6 Total remuneration to board members and nomination committee 1,704 2,006 Board remuneration Compensation to board members is not performance-related. Compensation to the Board is determined by the Annual General Meeting, and the accrued cost for 2024 and 2023 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive O\ufb03cer (CEO), the Chief Financial O\ufb03cer (CFO), Director Business Development, Regional Managers and the Director Communication and Marketing. Remuneration to executive management is mainly fixed salary as well as performance based bonus. CEOs bonus is decided by the Remuneration Committee, CFOs bonus is based on the handling of finance and external financial communication matters, and regional managers bonus is calculated by pre-determined KPIs, in line with the Remuneration Policy. The accrued bonuses are included in the table above. The executive management is entitled to participate in the Long-term incentive programme as described in note 22. For details see the Remuneration Report available on www.webstep.no", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__70-1": { "value": "Total Remuneration to executive Variable remunermanagement (NOK'000) Base salary pay Other (1) Pension ation Remuneration to executive management 2024 11,191 1,742 1,263 369 14,565 Remuneration to executive management 2023 12,091 2,519 533 424 15,567 (1) Other benefits and refunds consist of e.g. health insurance plans, car allowance, telephone/mobile communication, share-options and housing allowance. (2) The Company had severance pay related to reduction of executive management (financial year 2023 and 2024) and change of CEO and CFO (financial year 2023 and 2024), in total NOK 4,030 thousand for 2023 and NOK 3,219 thousand for 2024. The table above is exclusive severance pay. (3) The hiring of the Interim CEO in 2023 was facilitated through an agreement with the company Suelo AS, the costs are excluded from the table above. (4) The hiring of the Interim CFO in 2024 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Remuneration to board members and nomination committee 2024 2023 Board members and nomination committee from 16 May 2024 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 470 206 Board member Anna S\u00f6derblom 291 173 Board member Bendik N. Blindheim 284 189 Board member David Bjerkeli 284 189 Board member Siw \u00d8degaard 296 288 Nomination committee Nicolay Eger 20 Nomination committee Oscar Bakkevig 20 13 Nomination committee P\u00e5l Kvernaas 40 27 Board members and nomination committee until 16 May 2024 Chair of the Board Kjetil Bakke Eriksen (Chair until 19 November 2023) 418 Board member Kari Mette Toverud (Until 5 January 2024) 194 Nomination committee Toril Nag (Until 5 January 2024) 13 Board members and nomination committee until 4 May 2023 Board member Trond Klethagen Johannessen 95 Board member Trygve Christian Moe 97 Board member Toril Nag 87 Nomination committee Bj\u00f8rn Ivar Danielsen 10 Nomination committee Petter Tusvik 6 Total remuneration to board members and nomination committee 1,704 2,006 Board remuneration Compensation to board members is not performance-related. Compensation to the Board is determined by the Annual General Meeting, and the accrued cost for 2024 and 2023 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive O\ufb03cer (CEO), the Chief Financial O\ufb03cer (CFO), Director Business Development, Regional Managers and the Director Communication and Marketing. Remuneration to executive management is mainly fixed salary as well as performance based bonus. CEOs bonus is decided by the Remuneration Committee, CFOs bonus is based on the handling of finance and external financial communication matters, and regional managers bonus is calculated by pre-determined KPIs, in line with the Remuneration Policy. The accrued bonuses are included in the table above. The executive management is entitled to participate in the Long-term incentive programme as described in note 22. For details see the Remuneration Report available on www.webstep.noNote 21 Related party disclosure The consolidated financial statements of the Group include: % Equity interest Country of Name in-corporation Business Address 2024 2023 c/o Rebel, Universitetsgata 2, 0164 Webstep AS Norway Oslo 100% 100% Webstep AB Sweden Kungsgatan 44, 111 35 Stockholm 0%% 100% Webstep ASA is the ultimate parent of the Group, and the sole owner of its only subsidiary, Webstep AS, as the group sold all its ownership in Webstep AB in 2024. Balances and transactions between the Company and its subsidiary, which is a related party to the Company, have been eliminated in the consolidation and are not disclosed in this note. The Group does not have any material transactions with other related parties, except for remuneration to management (see note 8 in the Annual Report and the Remuneration Report available on www.webstep.no).", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__76": { "value": "Note 10 Financial items Finance income NOK'000 2024 2023 Interest income 3,282 1,709 Other finance income (including foreign exchange effects) 548 - Total finance income 3,830 1,709 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange. Finance expense NOK'000 2023 2022 Interest expense (7,449) (6,312) Other finance expense (including foreign exchange effects) (61) 330 Total finance expense (7,510) (5,982) Interest expense primarily comprises interest and expenses paid on revolving credit facility (Note 22) and estimated interest on leasing liabilities (Note 25). The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__75": { "value": "Note 10 Financial items Finance income NOK'000 2024 2023 Interest income 3,282 1,709 Other finance income (including foreign exchange effects) 548 - Total finance income 3,830 1,709 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange. Finance expense NOK'000 2023 2022 Interest expense (7,449) (6,312) Other finance expense (including foreign exchange effects) (61) 330 Total finance expense (7,510) (5,982) Interest expense primarily comprises interest and expenses paid on revolving credit facility (Note 22) and estimated interest on leasing liabilities (Note 25). The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__80": { "value": "Finance income NOK'000 2024 2023 Interest income 3,282 1,709 Other finance income (including foreign exchange effects) 548 - Total finance income 3,830 1,709 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__78": { "value": "Finance income NOK'000 2024 2023 Interest income 3,282 1,709 Other finance income (including foreign exchange effects) 548 - Total finance income 3,830 1,709 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__81": { "value": "Finance expense NOK'000 2023 2022 Interest expense (7,449) (6,312) Other finance expense (including foreign exchange effects) (61) 330 Total finance expense (7,510) (5,982) Interest expense primarily comprises interest and expenses paid on revolving credit facility (Note 22) and estimated interest on leasing liabilities (Note 25).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__79": { "value": "Finance expense NOK'000 2023 2022 Interest expense (7,449) (6,312) Other finance expense (including foreign exchange effects) (61) 330 Total finance expense (7,510) (5,982) Interest expense primarily comprises interest and expenses paid on revolving credit facility (Note 22) and estimated interest on leasing liabilities (Note 25).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__77": { "value": "Finance expense NOK'000 2023 2022 Interest expense (7,449) (6,312) Other finance expense (including foreign exchange effects) (61) 330 Total finance expense (7,510) (5,982) Interest expense primarily comprises interest and expenses paid on revolving credit facility (Note 22) and estimated interest on leasing liabilities (Note 25).", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__82": { "value": "Note 11 Taxes Consolidated statement of profit or loss (NOK'000) 2024 2023 Current income tax 14,496 9,353 Unprovided income tax charge from previous year 0 0 Deferred tax (639) (1,019) Income tax expense reported in the statement of profit or loss 13,856 8,335 Reconciliation of tax expense and the accounting profit multiplied by the Group\u2019s tax rate for 2024 and 2023: Reconciliation of tax base 2024 2023 Accounting profit before tax 63,046 12,775 Permanent differences* (62) 25,131 Change in temporary differences 2,907 3,157 Tax base for the year 65,890 41,063 Tax payable (22%) 14,496 9,034 Prepaid tax - - Differences in tax rates on foreign subsidiary - (180) Tax payable in the balance sheet 14,496 8,854 *Permanent differences of MNOK 25 in 2023 is related to impairment of goodwill, as described in note 12. Deferred tax 2024 2023 Fixed assets 6,012 4,083 Receivables 1,801 1,495 Provisions, not yet tax deductible 8,036 9,496 Statutory tax provisions in Sweden - (8,013) Total 15,849 7,061 Net deferred tax asset/(liability) (22%) 3,487 1,553 Effect of difference in tax rates Sweden (20,6%/22%) - 64 Total adjusted for differences in tax rates 3,487 1,617 Re\ufb02ected in the statement of financial position as follows: Deferred tax assets 3,487 2,888 Deferred tax liabilities - (1,271) Deferred tax liabilities, net3,487 1,617 Effective tax rate: Expected income tax 13,870 2,811 Permanent differences (14) 5,529 Effect of change in tax rate and other - (4) Income tax expense* 13,856 8,335 * Income tax expense in relation to income before tax 22.0 % 65.2 % The consolidated income statement and the related notes for both 2024 and 2023 have been reworked to represent the accounts for continuing operations after the sale of Webstep AB in July 2024. More information about discontinued operation is included in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__83": { "value": "Consolidated statement of profit or loss (NOK'000) 2024 2023 Current income tax 14,496 9,353 Unprovided income tax charge from previous year 0 0 Deferred tax (639) (1,019) Income tax expense reported in the statement of profit or loss 13,856 8,335 Reconciliation of tax expense and the accounting profit multiplied by the Group\u2019s tax rate for 2024 and 2023: Reconciliation of tax base 2024 2023 Accounting profit before tax 63,046 12,775 Permanent differences* (62) 25,131 Change in temporary differences 2,907 3,157 Tax base for the year 65,890 41,063 Tax payable (22%) 14,496 9,034 Prepaid tax - - Differences in tax rates on foreign subsidiary - (180) Tax payable in the balance sheet 14,496 8,854 *Permanent differences of MNOK 25 in 2023 is related to impairment of goodwill, as described in note 12. Deferred tax 2024 2023 Fixed assets 6,012 4,083 Receivables 1,801 1,495 Provisions, not yet tax deductible 8,036 9,496 Statutory tax provisions in Sweden - (8,013) Total 15,849 7,061 Net deferred tax asset/(liability) (22%) 3,487 1,553 Effect of difference in tax rates Sweden (20,6%/22%) - 64 Total adjusted for differences in tax rates 3,487 1,617 Re\ufb02ected in the statement of financial position as follows: Deferred tax assets 3,487 2,888 Deferred tax liabilities - (1,271) Deferred tax liabilities, net3,487 1,617 Effective tax rate: Expected income tax 13,870 2,811 Permanent differences (14) 5,529 Effect of change in tax rate and other - (4) Income tax expense* 13,856 8,335 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__90": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__89": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__88": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__87": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__86": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__85-1": { "value": "Note 12 Intangible assets and goodwill Cash generating unit NOK'000 2024 2023 Norway 313,575 313,575 Sweden - 44,617 313,575 358,192 Cost NOK'000 Goodwill Norway Goodwill Sweden R&D Total At 1 January 2023 313,575 64,964 7,573 386,112 Exchange adjustment 4,653 4,653 At 31 December 2023 313,575 69,617 7,573 390,765 Disposals (69,617) (7,573) (77,190) At 31 December 2024 313,575 0 0 313,575 Depreciation and impairment At 1 January 2023 - - (6,058) (6,058) Impairment (25,000) (25,000) Depreciation charge for the year (1,515) (1,515) At 31 December 2023 0 (25,000) (7,573) (32,573) Impairment 25,000 7,573 32,573 At 31 December 2024 0 0 0 0 Net book value At 31 December 2023 313,575 44,617 0 358,192 At 31 December 2024 313,575 0 0 313,575 Useful life Infinite Infinite 5 years Depreciation method NA NA Straight line Goodwill includes the value from acquisition of Webstep AS in 2011, where NOK 313.5 million was added to goodwill. Goodwill is not amortised, but tested yearly for impairment or when there are indications of impairment. The impairment test is conducted for Webstep AS as a separate cash generating unit, by evaluating the present value of future cash \ufb02ows, based on cash \ufb02ow projections. The recoverable amount is set to the estimated value in use. The value in use is the net present value of the estimated cash \ufb02ow before tax, using a discount rate re\ufb02ecting the timing of the cash \ufb02ow and the expected risk. The calculation of value in use for goodwill related to the acquisition of Webstep AS is most sensitive to the following key assumptions: \u2022 Discount rates \u2022 EBITDA-margin \u2022 Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) before tax was 13.2% and after tax 10.1%. It has been assessed that there is no significant difference in outcome by using pre- or post-tax calculations. Hence, the impairment test is performed based on a pre-tax basis. The risk free interest rate was 3.5%. The risk premium is calculated based on market statistics for comparable companies. The cash \ufb02ow forecast takes into account both historical results, expected future growth rates, and market conditions. These budgets and forecast calculations generally cover a period of five years. The underlying model calculates annual cash \ufb02ows based on periodised employee development, utilisation rate, expected trend in hourly rate, sales / management / overhead changes, wage growth and cost growth. The annualised compound growth rate over the next 4 year period is 7%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to gradually increase as a consequence of scalability in the existing fixed cost base and improved chargeability. The impairment model has significant headroom between estimated value and carrying amount. A sensitivity analysis was performed based on variations in WACC and EBITDA, which also underline a significant headroom.Note 13 Fixed assets Equipment, Cost fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2023 44,503 86,968 131,471 Additions 5,481 45,099 50,580 Disposals (1,934) (1,934) Exchange adjustment 1,232 1,232 At 31 December 2023 49,984 131,365 181,349 Revision of prior period KPI adjustment (8,873) (8,873) Additions 3,630 3,630 Disposals upon sale of subsidiary (361) (16,928) (17,289) Exchange adjustment (48) (48) At 31 December 2024 53,206 105,564 158,770 Depreciation and impairment At 1 January 2023 (30,056) (21,908) (51,965) Disposals 1,467 1,467 Depreciation charge for the year (7,656) (13,014) (20,670) Exchange adjustment 36 36 At 31 December 2023 (37,676) (33,455) (71,132) Impairment on disposed assets 5,014 5,014 Revision of prior period KPI adjustment (2,871) (2,871) Depreciation charge for the year (7,256) (11,088) (18,343) At 31 December 2024 (44,932) (42,400) (87,333) Net book value At 31 December 2023 12,309 97,910 110,217 At 31 December 2024 8,274 63,164 71,437 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 25 in the consolidated financial statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__91": { "value": "Note 13 Fixed assets Equipment, Cost fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2023 44,503 86,968 131,471 Additions 5,481 45,099 50,580 Disposals (1,934) (1,934) Exchange adjustment 1,232 1,232 At 31 December 2023 49,984 131,365 181,349 Revision of prior period KPI adjustment (8,873) (8,873) Additions 3,630 3,630 Disposals upon sale of subsidiary (361) (16,928) (17,289) Exchange adjustment (48) (48) At 31 December 2024 53,206 105,564 158,770 Depreciation and impairment At 1 January 2023 (30,056) (21,908) (51,965) Disposals 1,467 1,467 Depreciation charge for the year (7,656) (13,014) (20,670) Exchange adjustment 36 36 At 31 December 2023 (37,676) (33,455) (71,132) Impairment on disposed assets 5,014 5,014 Revision of prior period KPI adjustment (2,871) (2,871) Depreciation charge for the year (7,256) (11,088) (18,343) At 31 December 2024 (44,932) (42,400) (87,333) Net book value At 31 December 2023 12,309 97,910 110,217 At 31 December 2024 8,274 63,164 71,437 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 25 in the consolidated financial statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__94-1": { "value": "Note 14 Financial assets \u2013 non-current vs current The only non-current, financial asset is a deposit. Financial assets NOK'000 2024 2023 Other long term deposit - 2 Total 0 2Note 15 Trade and other receivables Trade and other receivables (NOK'000) 2024 2023 Trade receivables - net of related parties 133,078 157,510 Provision for bad debt (1,801) (1,495) Trade Receivables net of provision 131,276 156,015 Prepayments and other receivables 30,592 5,348 Total trade receivables and prepayments 161,869 161,363 Short-term Receivables and prepayments 161,869 161,363 Specification of receivables (NOK'000) 2024 2023 Trade receivables 131,276 155,464 Accrued income (78) Other receivables* 25,435 Trade and other receivables 156,711 155,386 Prepaid costs 5,158 5,239 Prepaid public duty debt - 110 Prepaid rent - 628 Prepayments 5,158 5,977 Total receivables and prepayments 161,869 161,363 *As a result of the sale of Webstep AB, the Group has a deferred payment from the buyer amounting to NOK 25,4 million. This deferred consideration is structured as a vendor note, which is contractually agreed to be settled nine months after the closing date of the transaction. The vendor note represents a financial asset for the Group and is recognized as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables (NOK'000) 2024 2023 Due within one year* 161,869 161,363 Fair Value 161,869 161,363 * For receivables due within one year, fair value is equal to nominal value. 30-60 NOK'000 Total Not due <30 days days >60 days 2024 133,078 82,043 43,128 5,392 2,516 2023 157,510 104,166 50,667 913 1,764", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__93": { "value": "Note 14 Financial assets \u2013 non-current vs current The only non-current, financial asset is a deposit. Financial assets NOK'000 2024 2023 Other long term deposit - 2 Total 0 2", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__95": { "value": "Note 15 Trade and other receivables Trade and other receivables (NOK'000) 2024 2023 Trade receivables - net of related parties 133,078 157,510 Provision for bad debt (1,801) (1,495) Trade Receivables net of provision 131,276 156,015 Prepayments and other receivables 30,592 5,348 Total trade receivables and prepayments 161,869 161,363 Short-term Receivables and prepayments 161,869 161,363 Specification of receivables (NOK'000) 2024 2023 Trade receivables 131,276 155,464 Accrued income (78) Other receivables* 25,435 Trade and other receivables 156,711 155,386 Prepaid costs 5,158 5,239 Prepaid public duty debt - 110 Prepaid rent - 628 Prepayments 5,158 5,977 Total receivables and prepayments 161,869 161,363 *As a result of the sale of Webstep AB, the Group has a deferred payment from the buyer amounting to NOK 25,4 million. This deferred consideration is structured as a vendor note, which is contractually agreed to be settled nine months after the closing date of the transaction. The vendor note represents a financial asset for the Group and is recognized as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables (NOK'000) 2024 2023 Due within one year* 161,869 161,363 Fair Value 161,869 161,363 * For receivables due within one year, fair value is equal to nominal value. 30-60 NOK'000 Total Not due <30 days days >60 days 2024 133,078 82,043 43,128 5,392 2,516 2023 157,510 104,166 50,667 913 1,764", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__101": { "value": "Note 16 Cash and short-term deposits Cash and Cash Equivalents (NOK'000) 2024 2023 Cash in bank 82,369 75,509 Total Cash and Cash Equivalents 82,369 75,509 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 82,369 75,509 Of which Restricted Cash: Guarantees for leases and credits from suppliers - 1,217 Taxes withheld 544 705 Total Restricted Cash 544 1,922 For further details on the Group's cash reporting and cash pooling system, see note 18.", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__100": { "value": "Note 16 Cash and short-term deposits Cash and Cash Equivalents (NOK'000) 2024 2023 Cash in bank 82,369 75,509 Total Cash and Cash Equivalents 82,369 75,509 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 82,369 75,509 Of which Restricted Cash: Guarantees for leases and credits from suppliers - 1,217 Taxes withheld 544 705 Total Restricted Cash 544 1,922 For further details on the Group's cash reporting and cash pooling system, see note 18.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__99": { "value": "Note 16 Cash and short-term deposits Cash and Cash Equivalents (NOK'000) 2024 2023 Cash in bank 82,369 75,509 Total Cash and Cash Equivalents 82,369 75,509 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 82,369 75,509 Of which Restricted Cash: Guarantees for leases and credits from suppliers - 1,217 Taxes withheld 544 705 Total Restricted Cash 544 1,922 For further details on the Group's cash reporting and cash pooling system, see note 18.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__106": { "value": "Note 17 Shareholders capital and largest shareholders Share capital The Company has only one share class and all shares have equal voting rights. 2024 2023 No. of No. of Authorised thousands thousands Ordinary shares of NOK 1 each 28,188 27,671 No. of No. of Ordinary shares thousands thousands Issued and fully paid: At 1 January 27,671 27,628 Issued 517 42 At 31 December 28,188 27,671 No. of No. of Treasury shares thousands thousands At 1 January (30) (30) Purchase of treasury shares* (1,087) Sale of treasury shares 26 At 31 December (1,091) (30) Foreign currency translation reserve NOK'000 NOK'000 At 1 January 2024/2023 13,975 7,695 Foreign currency translation (13,975) 6,280 At 31 December 2024/2023 0 13,975 2024 2023 Share capital 28,188 27,671 Treasury shares (1,091) (30) Share premium 187,953 179,938 Retained earnings 136,562 137,624 Foreign currency translation 0 13,975 Shareholders equity inclusive currency translation 351,612 359,178 Largest Shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.7% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,238,860 7.9% 8.3% PROTECTOR FORSIKRING ASA 1,820,002 6.5% 6.7% SALT VALUE AS 1,535,258 5.4% 5.7% VPF FONDSFINANS UTBYTTE 1,349,125 4.8% 5.0% VERDIPAPIRFONDET DNB SMB 1,037,796 3.7% 3.8% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.5% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 197,281 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 115,002 0.4% 0.4% Saxo Bank A/S 110,301 0.4% 0.4% J.P. Morgan SE 104,666 0.4% 0.4% KRONOKO HOLDING AS 96,137 0.3% 0.4% ALIDERA AS 91,269 0.3% 0.3% CANACAS AS 86,756 0.3% 0.3% Other shareholders 4,444,385 15.8% 16.4% Total number of shares excluding treasury shares 27,096,729 96.1% 100.00% Treasury shares as of 31 December 2024* 1,090,939 3.9% Total shares issued 28,187,668 100.00% *Reference is made to the stock exchange announcement by Webstep ASA (the \"Company\") on 26 September 2024 regarding the offer to buy back own shares. The purpose of the Offer was to meet obligations arising from the Company's option programs. Following the expiry of the bookbuilding period, the Company resolved to buy 1,086,956 shares at a price of NOK 23.0 which gave an aggregated purchase price of NOK 25.0 million. As of 31 December the Company holds 1,090,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2024 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500.00 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000.00 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025.00 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618.00 0.03% 0.03% Joar Krohn (Kronoko Holding AS and privately held) 99,320.00 0.35% 0.37% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2024. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__105": { "value": "Note 17 Shareholders capital and largest shareholders Share capital The Company has only one share class and all shares have equal voting rights. 2024 2023 No. of No. of Authorised thousands thousands Ordinary shares of NOK 1 each 28,188 27,671 No. of No. of Ordinary shares thousands thousands Issued and fully paid: At 1 January 27,671 27,628 Issued 517 42 At 31 December 28,188 27,671 No. of No. of Treasury shares thousands thousands At 1 January (30) (30) Purchase of treasury shares* (1,087) Sale of treasury shares 26 At 31 December (1,091) (30) Foreign currency translation reserve NOK'000 NOK'000 At 1 January 2024/2023 13,975 7,695 Foreign currency translation (13,975) 6,280 At 31 December 2024/2023 0 13,975 2024 2023 Share capital 28,188 27,671 Treasury shares (1,091) (30) Share premium 187,953 179,938 Retained earnings 136,562 137,624 Foreign currency translation 0 13,975 Shareholders equity inclusive currency translation 351,612 359,178 Largest Shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.7% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,238,860 7.9% 8.3% PROTECTOR FORSIKRING ASA 1,820,002 6.5% 6.7% SALT VALUE AS 1,535,258 5.4% 5.7% VPF FONDSFINANS UTBYTTE 1,349,125 4.8% 5.0% VERDIPAPIRFONDET DNB SMB 1,037,796 3.7% 3.8% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.5% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 197,281 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 115,002 0.4% 0.4% Saxo Bank A/S 110,301 0.4% 0.4% J.P. Morgan SE 104,666 0.4% 0.4% KRONOKO HOLDING AS 96,137 0.3% 0.4% ALIDERA AS 91,269 0.3% 0.3% CANACAS AS 86,756 0.3% 0.3% Other shareholders 4,444,385 15.8% 16.4% Total number of shares excluding treasury shares 27,096,729 96.1% 100.00% Treasury shares as of 31 December 2024* 1,090,939 3.9% Total shares issued 28,187,668 100.00% *Reference is made to the stock exchange announcement by Webstep ASA (the \"Company\") on 26 September 2024 regarding the offer to buy back own shares. The purpose of the Offer was to meet obligations arising from the Company's option programs. Following the expiry of the bookbuilding period, the Company resolved to buy 1,086,956 shares at a price of NOK 23.0 which gave an aggregated purchase price of NOK 25.0 million. As of 31 December the Company holds 1,090,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2024 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500.00 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000.00 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025.00 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618.00 0.03% 0.03% Joar Krohn (Kronoko Holding AS and privately held) 99,320.00 0.35% 0.37% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2024. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__104": { "value": "Note 17 Shareholders capital and largest shareholders Share capital The Company has only one share class and all shares have equal voting rights. 2024 2023 No. of No. of Authorised thousands thousands Ordinary shares of NOK 1 each 28,188 27,671 No. of No. of Ordinary shares thousands thousands Issued and fully paid: At 1 January 27,671 27,628 Issued 517 42 At 31 December 28,188 27,671 No. of No. of Treasury shares thousands thousands At 1 January (30) (30) Purchase of treasury shares* (1,087) Sale of treasury shares 26 At 31 December (1,091) (30) Foreign currency translation reserve NOK'000 NOK'000 At 1 January 2024/2023 13,975 7,695 Foreign currency translation (13,975) 6,280 At 31 December 2024/2023 0 13,975 2024 2023 Share capital 28,188 27,671 Treasury shares (1,091) (30) Share premium 187,953 179,938 Retained earnings 136,562 137,624 Foreign currency translation 0 13,975 Shareholders equity inclusive currency translation 351,612 359,178 Largest Shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.7% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,238,860 7.9% 8.3% PROTECTOR FORSIKRING ASA 1,820,002 6.5% 6.7% SALT VALUE AS 1,535,258 5.4% 5.7% VPF FONDSFINANS UTBYTTE 1,349,125 4.8% 5.0% VERDIPAPIRFONDET DNB SMB 1,037,796 3.7% 3.8% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.5% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 197,281 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 115,002 0.4% 0.4% Saxo Bank A/S 110,301 0.4% 0.4% J.P. Morgan SE 104,666 0.4% 0.4% KRONOKO HOLDING AS 96,137 0.3% 0.4% ALIDERA AS 91,269 0.3% 0.3% CANACAS AS 86,756 0.3% 0.3% Other shareholders 4,444,385 15.8% 16.4% Total number of shares excluding treasury shares 27,096,729 96.1% 100.00% Treasury shares as of 31 December 2024* 1,090,939 3.9% Total shares issued 28,187,668 100.00% *Reference is made to the stock exchange announcement by Webstep ASA (the \"Company\") on 26 September 2024 regarding the offer to buy back own shares. The purpose of the Offer was to meet obligations arising from the Company's option programs. Following the expiry of the bookbuilding period, the Company resolved to buy 1,086,956 shares at a price of NOK 23.0 which gave an aggregated purchase price of NOK 25.0 million. As of 31 December the Company holds 1,090,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2024 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500.00 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000.00 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025.00 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618.00 0.03% 0.03% Joar Krohn (Kronoko Holding AS and privately held) 99,320.00 0.35% 0.37% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2024. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__103": { "value": "Note 17 Shareholders capital and largest shareholders Share capital The Company has only one share class and all shares have equal voting rights. 2024 2023 No. of No. of Authorised thousands thousands Ordinary shares of NOK 1 each 28,188 27,671 No. of No. of Ordinary shares thousands thousands Issued and fully paid: At 1 January 27,671 27,628 Issued 517 42 At 31 December 28,188 27,671 No. of No. of Treasury shares thousands thousands At 1 January (30) (30) Purchase of treasury shares* (1,087) Sale of treasury shares 26 At 31 December (1,091) (30) Foreign currency translation reserve NOK'000 NOK'000 At 1 January 2024/2023 13,975 7,695 Foreign currency translation (13,975) 6,280 At 31 December 2024/2023 0 13,975 2024 2023 Share capital 28,188 27,671 Treasury shares (1,091) (30) Share premium 187,953 179,938 Retained earnings 136,562 137,624 Foreign currency translation 0 13,975 Shareholders equity inclusive currency translation 351,612 359,178 Largest Shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.7% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,238,860 7.9% 8.3% PROTECTOR FORSIKRING ASA 1,820,002 6.5% 6.7% SALT VALUE AS 1,535,258 5.4% 5.7% VPF FONDSFINANS UTBYTTE 1,349,125 4.8% 5.0% VERDIPAPIRFONDET DNB SMB 1,037,796 3.7% 3.8% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.5% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 197,281 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 115,002 0.4% 0.4% Saxo Bank A/S 110,301 0.4% 0.4% J.P. Morgan SE 104,666 0.4% 0.4% KRONOKO HOLDING AS 96,137 0.3% 0.4% ALIDERA AS 91,269 0.3% 0.3% CANACAS AS 86,756 0.3% 0.3% Other shareholders 4,444,385 15.8% 16.4% Total number of shares excluding treasury shares 27,096,729 96.1% 100.00% Treasury shares as of 31 December 2024* 1,090,939 3.9% Total shares issued 28,187,668 100.00% *Reference is made to the stock exchange announcement by Webstep ASA (the \"Company\") on 26 September 2024 regarding the offer to buy back own shares. The purpose of the Offer was to meet obligations arising from the Company's option programs. Following the expiry of the bookbuilding period, the Company resolved to buy 1,086,956 shares at a price of NOK 23.0 which gave an aggregated purchase price of NOK 25.0 million. As of 31 December the Company holds 1,090,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2024 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500.00 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000.00 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025.00 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618.00 0.03% 0.03% Joar Krohn (Kronoko Holding AS and privately held) 99,320.00 0.35% 0.37% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2024. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__102": { "value": "Note 17 Shareholders capital and largest shareholders Share capital The Company has only one share class and all shares have equal voting rights. 2024 2023 No. of No. of Authorised thousands thousands Ordinary shares of NOK 1 each 28,188 27,671 No. of No. of Ordinary shares thousands thousands Issued and fully paid: At 1 January 27,671 27,628 Issued 517 42 At 31 December 28,188 27,671 No. of No. of Treasury shares thousands thousands At 1 January (30) (30) Purchase of treasury shares* (1,087) Sale of treasury shares 26 At 31 December (1,091) (30) Foreign currency translation reserve NOK'000 NOK'000 At 1 January 2024/2023 13,975 7,695 Foreign currency translation (13,975) 6,280 At 31 December 2024/2023 0 13,975 2024 2023 Share capital 28,188 27,671 Treasury shares (1,091) (30) Share premium 187,953 179,938 Retained earnings 136,562 137,624 Foreign currency translation 0 13,975 Shareholders equity inclusive currency translation 351,612 359,178 Largest Shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.7% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,238,860 7.9% 8.3% PROTECTOR FORSIKRING ASA 1,820,002 6.5% 6.7% SALT VALUE AS 1,535,258 5.4% 5.7% VPF FONDSFINANS UTBYTTE 1,349,125 4.8% 5.0% VERDIPAPIRFONDET DNB SMB 1,037,796 3.7% 3.8% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.5% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 197,281 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 115,002 0.4% 0.4% Saxo Bank A/S 110,301 0.4% 0.4% J.P. Morgan SE 104,666 0.4% 0.4% KRONOKO HOLDING AS 96,137 0.3% 0.4% ALIDERA AS 91,269 0.3% 0.3% CANACAS AS 86,756 0.3% 0.3% Other shareholders 4,444,385 15.8% 16.4% Total number of shares excluding treasury shares 27,096,729 96.1% 100.00% Treasury shares as of 31 December 2024* 1,090,939 3.9% Total shares issued 28,187,668 100.00% *Reference is made to the stock exchange announcement by Webstep ASA (the \"Company\") on 26 September 2024 regarding the offer to buy back own shares. The purpose of the Offer was to meet obligations arising from the Company's option programs. Following the expiry of the bookbuilding period, the Company resolved to buy 1,086,956 shares at a price of NOK 23.0 which gave an aggregated purchase price of NOK 25.0 million. As of 31 December the Company holds 1,090,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2024 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500.00 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000.00 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025.00 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618.00 0.03% 0.03% Joar Krohn (Kronoko Holding AS and privately held) 99,320.00 0.35% 0.37% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2024. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__107": { "value": "Note 18 Interest bearing loans and borrowings The Group has a NOK 110 million Revolving Credit Facility (\"RCF\") with SpareBank 1 SR-Bank ASA. The RCF may be utilised by each member of the Group having access to the cash pooling account system related to the RCF. The accounts included in the cash pooling structure are presented as a net figure for the Group: As cash and short term receivables if the net balance is positive, or debt to credit institutions if the net balance is negative. The term of the RCF is two years, after which it is subject to renewal. The facility was renewed in 2023. The total payable interest rate is based on 3 months NIBOR in addition to an agreed margin of 2.85 per cent per annum. The interest calculation is based on the net of cash and overdraft. The annual charge for the credit facility is 0.5 per cent of the granted credit. Under the RCF, the Company has pledged security over the shares, inventory, insurance payouts and accounts receivable in Webstep AS. Covenant conditions: Book equity for the Group shall consist of at least 30 per cent of total capital, measured quarterly. Ratio of NIBD / EBITDA maximum 3, measured quarterly, rolling 12 months. As of 31 December 2024 the Group was compliant with their covenants. The Group has no indications that it will have di\ufb03culty complying with these covenants going forward. Further information is stated in note 22 in the consolidated financial statement. NOK'000 2024 2023 Non-current borrowings Lease liabilities 52,751 80,322 Current borrowings Lease liabilities 10,413 17,693 Total borrowings 63,164 98,016 NOK'000 2024 2023 Booked value of assets pledged as security Shares 359,025 407,119 Fixed assets 8,274 12,309 Receivables 131,276 156,015 Cash 82,369 75,509 Total 580,945 650,952 Other financial liabilities at amortised cost, other than interest-bearing loans and borrowings. NOK'000 2024 2023 Trade payables 8,555 19,813 Social Taxes and VAT 84,046 91,873 Received prepayments of revenues - 486 Total financial liabilities 155,765 210,188 Total current 155,765 210,188 Total non-current 0 0 Other short-term debt mainly consists of; 1) accrued salaries for the past month, for payment to employees in accordance with the salary model, 2) accrued holiday pay as required by law and for payment to employees in June the following year. Changes in liabilities arising from financing activities Changes foreign exchange 31 Dec Year ended 2023 1 Jan 2023 Cash \ufb02ows rate Other 2023 Lease liabilities non-current and current (note 25) 66,088 (12,887) 1,232 43,584 98,015 Total liabilities from financing activities 66,088 (12,887) 1,232 43,584 98,015 Changes foreign exchange 31 Dec Year ended 2024 1 Jan 2024 Cash \ufb02ows rate Other 2024 Lease liabilities non-current and current (note 25) 98,015 (12,261) (3) (22,588) 63,163 Total liabilities from financing activities 98,015 (12,261) (3) (22,588) 63,163", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__111": { "value": "Note 19 Trade and other payables NOK'000 2024 2023 Trade and other payables 8,555 19,813 Social Taxes and VAT 84,046 91,873 Accrued vacation pay (note 20) 57,809 58,623 Accrued expenses including salaries payable (note 20) 47,322 69,994 Other current payables (note 20) 5,734 550 Total Trade and Other Payables 203,466 240,853 Terms and conditions of the above liabilities: Trade payables are non-interest bearing and are normally settled on 30-day terms. Social Taxes and VAT are normally settled six times per year. Accrued vacation pay is paid in June. Salaries payable are normally settled monthly. For explanations on the Group\u2019s liquidity risk management processes, see Note 4 in the consolidated financial statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__110-1": { "value": "Note 19 Trade and other payables NOK'000 2024 2023 Trade and other payables 8,555 19,813 Social Taxes and VAT 84,046 91,873 Accrued vacation pay (note 20) 57,809 58,623 Accrued expenses including salaries payable (note 20) 47,322 69,994 Other current payables (note 20) 5,734 550 Total Trade and Other Payables 203,466 240,853 Terms and conditions of the above liabilities: Trade payables are non-interest bearing and are normally settled on 30-day terms. Social Taxes and VAT are normally settled six times per year. Accrued vacation pay is paid in June. Salaries payable are normally settled monthly. For explanations on the Group\u2019s liquidity risk management processes, see Note 4 in the consolidated financial statement.Note 20 Other short-term debt NOK'000 2024 2023 Salaries payable, vacation pay, bonus etc. 105,131 123,851 Other accrued expenses 4,661 4,766 Received prepayments of revenues - 486 Other 1,073 64 Total other short-term debt 110,865 129,167", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__109-1": { "value": "Note 19 Trade and other payables NOK'000 2024 2023 Trade and other payables 8,555 19,813 Social Taxes and VAT 84,046 91,873 Accrued vacation pay (note 20) 57,809 58,623 Accrued expenses including salaries payable (note 20) 47,322 69,994 Other current payables (note 20) 5,734 550 Total Trade and Other Payables 203,466 240,853 Terms and conditions of the above liabilities: Trade payables are non-interest bearing and are normally settled on 30-day terms. Social Taxes and VAT are normally settled six times per year. Accrued vacation pay is paid in June. Salaries payable are normally settled monthly. For explanations on the Group\u2019s liquidity risk management processes, see Note 4 in the consolidated financial statement.Note 20 Other short-term debt NOK'000 2024 2023 Salaries payable, vacation pay, bonus etc. 105,131 123,851 Other accrued expenses 4,661 4,766 Received prepayments of revenues - 486 Other 1,073 64 Total other short-term debt 110,865 129,167", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__108-1": { "value": "Note 19 Trade and other payables NOK'000 2024 2023 Trade and other payables 8,555 19,813 Social Taxes and VAT 84,046 91,873 Accrued vacation pay (note 20) 57,809 58,623 Accrued expenses including salaries payable (note 20) 47,322 69,994 Other current payables (note 20) 5,734 550 Total Trade and Other Payables 203,466 240,853 Terms and conditions of the above liabilities: Trade payables are non-interest bearing and are normally settled on 30-day terms. Social Taxes and VAT are normally settled six times per year. Accrued vacation pay is paid in June. Salaries payable are normally settled monthly. For explanations on the Group\u2019s liquidity risk management processes, see Note 4 in the consolidated financial statement.Note 20 Other short-term debt NOK'000 2024 2023 Salaries payable, vacation pay, bonus etc. 105,131 123,851 Other accrued expenses 4,661 4,766 Received prepayments of revenues - 486 Other 1,073 64 Total other short-term debt 110,865 129,167", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__116": { "value": "Note 21 Related party disclosure The consolidated financial statements of the Group include: % Equity interest Country of Name in-corporation Business Address 2024 2023 c/o Rebel, Universitetsgata 2, 0164 Webstep AS Norway Oslo 100% 100% Webstep AB Sweden Kungsgatan 44, 111 35 Stockholm 0%% 100% Webstep ASA is the ultimate parent of the Group, and the sole owner of its only subsidiary, Webstep AS, as the group sold all its ownership in Webstep AB in 2024. Balances and transactions between the Company and its subsidiary, which is a related party to the Company, have been eliminated in the consolidation and are not disclosed in this note. The Group does not have any material transactions with other related parties, except for remuneration to management (see note 8 in the Annual Report and the Remuneration Report available on www.webstep.no).", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__117": { "value": "Note 22 Capital management For the purpose of the Group's capital management, capital includes issued capital, treasury shares, share premium and all other equity reserves attributable to the equity holders of the parent. The Group is financed by equity with a revolving credit facility to finance \ufb02uctuations in net working capital. The primary objective of the Group\u2019s capital management is to maximise shareholder value. The policies shall ensure that the Group complies with externally imposed capital requirements and maintains strong credit ratings and healthy capital ratios in order to support its business objectives. The policies shall ensure su\ufb03cient, financial \ufb02exibility. The objectives for capital management are regarded as achieved as of 31 December 2024. The Group manages its capital structure and makes adjustments to it according to changes in economic conditions and the risk characteristics of its activities. In order to maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue capital securities. Capital structure is reported monthly and measured, amongst other criteria, against covenants. No changes have been made to the objectives, policies and processes from the previous years. However, they are under constant review by the Board of Directors. The Group monitors equity ratio (equity to total assets) and the ratio of Net Interest Bearing Debt (NIBD) to Earnings Before Interest Tax Depreciation and Amortisation (EBITDA) as part of the capital management to ensure the Group is complying with current covenants. Reference is made to note 18 in the consolidated financial statement. As of 31 December 2024 the Group was compliant with their covenants. The Group has no indications that it will have di\ufb03culties complying with these covenants going forward.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__118": { "value": "Note 23 Share based payments Share based payment programmes Long-term incentive programme (\"LTI\") Under the Long-term incentive programme, share options of the parent are granted to senior executives of the Group. The exercise price of the share options is equal to the market price of the underlying shares on the date of grant. The share options vest if the senior executive remains employed during the vesting period. The fair value of the share options is estimated at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions on which the share options were granted. 515,876 options were granted 18 November 2019, whereof 46,884 were forfeited during 2020, 23,461 were forfeited during 2021, 46,884 were forfeited during 2022 and 18,461 were forfeited during 2024. The options have vested in the following tranches: - 111,381 options vested 18 November 2020 - 111,381 options vested 18 November 2021 - 157,424 options vested 18 November 2022 546,000 options were granted 24 November 2020, whereof 52,000 were forfeited during 2021, 78,000 were forfeited during 2022 and 13,000 were forfeited during 2023. The options have vested in the following tranches: - 123,500 options vested 24 November 2021 - 97,500 options vested 24 November 2022 - 182,000 options vested 24 November 2023 98,000 options were granted 10 February 2021, whereof 49,000 were forfeited during 2023. The options have vested in the following tranches: - 24,500 options vested 10 February 2022 - 24,500 options vested 10 February 2023 26,000 options were granted 26 May 2021. The options have vested in the following tranches: - 6,500 options vested 26 May 2022 - 6,500 options vested 26 May 2023 - 13,000 options vested 26 May 2024 650,000 options were granted 25 November 2021, whereof 100,000 were forfeited during 2022, 75,000 were forfeited during 2023 and 150,000 were forfeited during 2024. The options have vested in the following tranches: - 131,250 options vested 25 November 2022 - 131,250 options vested 25 November 2023 - 62,500 options vested 25 November 2024 25,000 options were granted 21 February 2022, whereof 25,000 were forfeited during 2024. 200,000 options were granted on 6 June 2024. The options will vest in the following tranch: - 200,000 options vest 6 June 2027 Exercise price - Exercise price for options granted 18 November 2019 is NOK 18.20 - Exercise price for options granted 24 November 2020 is NOK 19.43 - Exercise price for options granted 10 February 2021 is NOK 20.12 - Exercise price for options granted 26 May 2021 is NOK 29.35 - Exercise price for options granted 25 November 2021 is NOK 34.94 - Exercise price for options granted 21 February 2022 is NOK 34.94 - Exercise price for options granted 6 June 2024 is NOK 23.48 The potential dilution through the LTI accounts for 97,680 shares. 542,709 of the vested shares have been exercised. The share options can be exercised up to five years after the grant date. Therefore, the contractual term of each option granted is five years. In the event the Company is not capable of delivering shares following an exercise of options, the Company shall fulfil its obligations through a cash-out. NOK'000 2024 2023 Expense arising from equity-settled 900 1,234 share-based payment transactions related to the Long-term incentive programme Social security tax provisions -413 -187 Granted instruments: Option Option Quantity 200,000 0,00 Contractual life* 6 5 Strike price* 23.48 0 Share price* 22.30 0.00 Expected lifetime* 4 0 Expected volatility* 32.10% 0.00% Risk-free interest rate* 3.46% 0.00% Dividend yield 0 0 Model used Black-Scholes Black-Scholes Fair value per instrument* 6.36 0 *Weighted average parameters at grant of instrument The expected life of the share options is according to IFRS-2, shorter than the time from grant until expiry. Due to the taxation of options and \u201cnon-transferability\u201d, earlier exercise is expected. These are current expectations and are not necessarily indicative of exercise patterns that may occur. The expected volatility re\ufb02ects the assumption that the historical volatility for the Company and peers over a period similar to the expected life of the options is indicative of future trends, which may not necessarily be the actual outcome. Expenses The expenses recognised for equity settled share-based payment transactions under the programs during the year are presented in the table below: NOK'000 2024 2023 Expenses related to the Long-term Incentive 900 1,234 Programme (LTI) Total share based payment expenses in the 900 1,234 period Social security tax expense for the period 457 71 Social security tax accrual for the period -413 -187 Movements during the year (LTI programme) The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year:2024 2024 2023 2023 Long-term incentive programme Number of Weighted Number of Weighted instruments Average instruments Average Strike Price Strike Price Outstanding at 1 January 1,165,170 24.36 1,344,631 24.44 Granted 200,000 23.48 0.00 0.00 Exercised (542,709) 16.52 (42,461) 18.34 Released Adjusted Performance Adjusted Cancelled Forfeited (75,000) 33.24 (137,000) 26.94 Expired (118,461) 29.63 Outstanding at 31 December 629,000 27.30 1,165,170 Vested at 31 December 429,000 29.08 920,920 22.09 The weighted average exercise prices for 21.98 24.36 options outstanding Total share options per Granted Granted Number of share options Title 31.12.24 2024 2023 Anne Kristine Lund Chief Executive O\ufb03cer, CEO200,000 200,000 0 The options were granted on 6 June 2024. As of 31 December 2024 a total of 429,000 remaining options to key employees were vested. During the year 542,709 vested shares have been exercised by key employees, and 75,00 share options have been forfeited due to resignations of key employees.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__119": { "value": "Note 24 Earnings per share NOK'000 2024 2023 Profit for the period from continued operations 49,190 4,440 Profit for the period from discontinued operations 325 4 Total profit for the period 49,515 4,444 Average number of shares outstanding 27,374 27,634 Average number of outstanding shares, fully diluted 27,463 27,842 Earnings per share (NOK) from continuing operations 1.80 0.16 Earnings per share, fully diluted (NOK) from continuing operations 1.79 0.16 Earnings per share (NOK) from discontinuing operations 0.01 0.00 Earnings per share, fully diluted (NOK) from discontinuing operations 0.01 0.00 Total Earnings per share (NOK) 1.81 0.16 Total Earnings per share, fully diluted (NOK) 1.80 0.16 Based on the number of share options outstanding, the strike price of the options, the average share price during the year, and the remaining vesting period of the options, the dilution effect of the long-term incentive program accounts for 89,118 shares for the full year. There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorization of these financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__122": { "value": "Note 25 Rent and lease agreements The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u2022 O\ufb03ce rents 1 to 10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost re\ufb02ects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. At the reporting date, there has been no indication that these assets may be impaired. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The Group's right-of-use assets are identified as o\ufb03ce rentals and rental of company cars. O\ufb03ces O\ufb03ces NOK'000 Company cars Sweden Norway Total Acquisition cost 1 January 2024 10,332 13,951 107,081 131,364 Disposal of right-of-use assets (10,332) (13,951) - (24,283) Revision of prior period KPI adjustment - - (8,873) (8,873) Acquisition cost 31 December 2024 0 0 98,208 98,208 Accumulated depreciation 1 January 2024 2,775 6,723 23,956 33,454 Accumulated depreciation on disposals (2,775) (6,723) - (9,498) Depreciation for the period - - 11,088 11,088 Accumulated depreciation 31 December 2023 0 0 35,044 35,044 Carrying amount of right-of-use assets 31 December 2023 0 0 63,164 63,164 Acquisition cost 1 January 2023 9,527 12,017 65,423 86,967 Addition of right-of-use assets 2,175 - 39,633 41,808 Disposal of right-of-use assets (1,934) - - (1,934) Adjustment of estimates - 1,266 2,025 3,291 Currency exchange differences 564 668 - 1,232 Acquisition cost 31 December 2022 10,332 13,951 107,081 131,365 Accumulated depreciation 1 January 2023 1,483 4,201 16,224 21,908 Accumulated depreciation on disposals (451) - (1,017) (1,468) Depreciation for the period 1,743 2,522 8,749 13,014 Accumulated depreciation 31 December 2022 2,775 6,723 23,956 33,454 Carrying amount of right-of-use assets 31 December 2023 7,557 7,227 83,124 97,910 Lower of remaining lease term or economic life 1-3 years 1-5 years 1-5 years AmortisatiAmortisatiDepreciation method Amortisation on on Expenses in the period related to practical expedients and variable payments: NOK'000 2024 2023 Short-term lease expenses 112 279 Low-value assets lease expenses 52 42 Variable lease expenses in the period (not included in the lease liabilities) 2,709 3,609 Total lease expenses in the period related to practical expedients and variable payments 2,874 3,929 Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term re\ufb02ects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to re\ufb02ect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group\u2019s lease liabilities are included in Interest-bearing loans and borrowings. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of o\ufb03ce equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognised as expenses on a straight-line basis over the lease term. Undiscounted lease liabilities and maturity of cash out\ufb02ows O\ufb03ces NOK '000 Norway Total Less than 1 year 28,782 28,782 1-2 years 11,575 11,575 2-3 years 8,759 8,759 3-4 years 8,759 8,759 4-5 years 8,759 8,759 More than 5 years 12,068 12,068 Total undiscounted lease liabilities at 31 December 2024 78,702 78,702 The future cash out\ufb02ows to which the Group is potentially exposed that are not re\ufb02ected in the measurement of lease liabilities, includes: Extension options Total Kongsgata 52-54, Stavanger Option until 31.08.2029 5,264 Thorm\u00f8hlensgate 47, Bergen Option until 31.12.2031 13,551 Total extension options 18,815 The first contract has termination clauses, with penalties, which are re\ufb02ected in the measurement of the lease liabilities if and when it is reasonably certain that the option to terminate will be exercised. Summary of the lease liabilities in the financial Company O\ufb03ces O\ufb03ces statements Statement of: cars Sweden Norway Total Total lease liabilities 1 January 2024 Financial position 6,922 7,227 83,863 98,012 Derecognition of lease liabilities due to sale of subsidiary Financial position (6,922) (7,227) - (14,149) Adjustment from new calculation model* Financial position - - (8,439) (8,439) Cash payments for lease liabilities Cash \ufb02ows - - (12,261) (12,261) Total lease liabilities 31 December 2024 Financial position 0 0 63,164 63,164 Current lease liabilities Financial position - - 10,413 10,413 Non-current lease liabilities Financial position - - 52,751 52,751 Cash out\ufb02ows for the principal portion of the lease liabilities Cash \ufb02ows - - (12,261) (12,261) Cash out\ufb02ows Interest expense portion of the lease Cash \ufb02ows/profit liabilities or loss - - (4,861) (4,861) Total cash out\ufb02ows for leases recognised as leases Cash \ufb02ows 0 0 (17,122) (17,121) Cash out\ufb02ows recognised related to practical expedients and variable payments (2,874) Total cash out\ufb02ows for leases (19,995) The right-of-use-assets are recognised at the estimated net present value of the leasing liabilities as calculated at the date of initial recognition or cost according to contract. Contracts with options for extensions that would, with reasonable certainty be exercised, are estimated at net present value including the optional rental period. Contracts with penalties if options for extensions not are exercised and where the certainty for exercising the options is assessed as not reasonable, the estimated or actual penalty amounts are provided for and treated as a part of the rental cost of the contracts decomposed in depreciation, instalment and interest. See note 18 in the consolidated financial statements for further details on non-current and current liabilities. In addition to the lease liabilities presented above, the Group is committed to pay variable lease payments for its o\ufb03ce leases related to future in\ufb02ation/index adjustments which is not included in the initial recognition of lease liabilities. When the in\ufb02ation/index adjustment is known, the present value of the change to the future lease payments is added to the lease liability and right-of-use asset.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__121": { "value": "Note 25 Rent and lease agreements The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u2022 O\ufb03ce rents 1 to 10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost re\ufb02ects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. At the reporting date, there has been no indication that these assets may be impaired. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The Group's right-of-use assets are identified as o\ufb03ce rentals and rental of company cars. O\ufb03ces O\ufb03ces NOK'000 Company cars Sweden Norway Total Acquisition cost 1 January 2024 10,332 13,951 107,081 131,364 Disposal of right-of-use assets (10,332) (13,951) - (24,283) Revision of prior period KPI adjustment - - (8,873) (8,873) Acquisition cost 31 December 2024 0 0 98,208 98,208 Accumulated depreciation 1 January 2024 2,775 6,723 23,956 33,454 Accumulated depreciation on disposals (2,775) (6,723) - (9,498) Depreciation for the period - - 11,088 11,088 Accumulated depreciation 31 December 2023 0 0 35,044 35,044 Carrying amount of right-of-use assets 31 December 2023 0 0 63,164 63,164 Acquisition cost 1 January 2023 9,527 12,017 65,423 86,967 Addition of right-of-use assets 2,175 - 39,633 41,808 Disposal of right-of-use assets (1,934) - - (1,934) Adjustment of estimates - 1,266 2,025 3,291 Currency exchange differences 564 668 - 1,232 Acquisition cost 31 December 2022 10,332 13,951 107,081 131,365 Accumulated depreciation 1 January 2023 1,483 4,201 16,224 21,908 Accumulated depreciation on disposals (451) - (1,017) (1,468) Depreciation for the period 1,743 2,522 8,749 13,014 Accumulated depreciation 31 December 2022 2,775 6,723 23,956 33,454 Carrying amount of right-of-use assets 31 December 2023 7,557 7,227 83,124 97,910 Lower of remaining lease term or economic life 1-3 years 1-5 years 1-5 years AmortisatiAmortisatiDepreciation method Amortisation on on Expenses in the period related to practical expedients and variable payments: NOK'000 2024 2023 Short-term lease expenses 112 279 Low-value assets lease expenses 52 42 Variable lease expenses in the period (not included in the lease liabilities) 2,709 3,609 Total lease expenses in the period related to practical expedients and variable payments 2,874 3,929 Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term re\ufb02ects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to re\ufb02ect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group\u2019s lease liabilities are included in Interest-bearing loans and borrowings. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of o\ufb03ce equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognised as expenses on a straight-line basis over the lease term. Undiscounted lease liabilities and maturity of cash out\ufb02ows O\ufb03ces NOK '000 Norway Total Less than 1 year 28,782 28,782 1-2 years 11,575 11,575 2-3 years 8,759 8,759 3-4 years 8,759 8,759 4-5 years 8,759 8,759 More than 5 years 12,068 12,068 Total undiscounted lease liabilities at 31 December 2024 78,702 78,702 The future cash out\ufb02ows to which the Group is potentially exposed that are not re\ufb02ected in the measurement of lease liabilities, includes: Extension options Total Kongsgata 52-54, Stavanger Option until 31.08.2029 5,264 Thorm\u00f8hlensgate 47, Bergen Option until 31.12.2031 13,551 Total extension options 18,815 The first contract has termination clauses, with penalties, which are re\ufb02ected in the measurement of the lease liabilities if and when it is reasonably certain that the option to terminate will be exercised. Summary of the lease liabilities in the financial Company O\ufb03ces O\ufb03ces statements Statement of: cars Sweden Norway Total Total lease liabilities 1 January 2024 Financial position 6,922 7,227 83,863 98,012 Derecognition of lease liabilities due to sale of subsidiary Financial position (6,922) (7,227) - (14,149) Adjustment from new calculation model* Financial position - - (8,439) (8,439) Cash payments for lease liabilities Cash \ufb02ows - - (12,261) (12,261) Total lease liabilities 31 December 2024 Financial position 0 0 63,164 63,164 Current lease liabilities Financial position - - 10,413 10,413 Non-current lease liabilities Financial position - - 52,751 52,751 Cash out\ufb02ows for the principal portion of the lease liabilities Cash \ufb02ows - - (12,261) (12,261) Cash out\ufb02ows Interest expense portion of the lease Cash \ufb02ows/profit liabilities or loss - - (4,861) (4,861) Total cash out\ufb02ows for leases recognised as leases Cash \ufb02ows 0 0 (17,122) (17,121) Cash out\ufb02ows recognised related to practical expedients and variable payments (2,874) Total cash out\ufb02ows for leases (19,995) The right-of-use-assets are recognised at the estimated net present value of the leasing liabilities as calculated at the date of initial recognition or cost according to contract. Contracts with options for extensions that would, with reasonable certainty be exercised, are estimated at net present value including the optional rental period. Contracts with penalties if options for extensions not are exercised and where the certainty for exercising the options is assessed as not reasonable, the estimated or actual penalty amounts are provided for and treated as a part of the rental cost of the contracts decomposed in depreciation, instalment and interest. See note 18 in the consolidated financial statements for further details on non-current and current liabilities. In addition to the lease liabilities presented above, the Group is committed to pay variable lease payments for its o\ufb03ce leases related to future in\ufb02ation/index adjustments which is not included in the initial recognition of lease liabilities. When the in\ufb02ation/index adjustment is known, the present value of the change to the future lease payments is added to the lease liability and right-of-use asset.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__120": { "value": "Note 25 Rent and lease agreements The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: \u2022 O\ufb03ce rents 1 to 10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost re\ufb02ects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. At the reporting date, there has been no indication that these assets may be impaired. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The Group's right-of-use assets are identified as o\ufb03ce rentals and rental of company cars. O\ufb03ces O\ufb03ces NOK'000 Company cars Sweden Norway Total Acquisition cost 1 January 2024 10,332 13,951 107,081 131,364 Disposal of right-of-use assets (10,332) (13,951) - (24,283) Revision of prior period KPI adjustment - - (8,873) (8,873) Acquisition cost 31 December 2024 0 0 98,208 98,208 Accumulated depreciation 1 January 2024 2,775 6,723 23,956 33,454 Accumulated depreciation on disposals (2,775) (6,723) - (9,498) Depreciation for the period - - 11,088 11,088 Accumulated depreciation 31 December 2023 0 0 35,044 35,044 Carrying amount of right-of-use assets 31 December 2023 0 0 63,164 63,164 Acquisition cost 1 January 2023 9,527 12,017 65,423 86,967 Addition of right-of-use assets 2,175 - 39,633 41,808 Disposal of right-of-use assets (1,934) - - (1,934) Adjustment of estimates - 1,266 2,025 3,291 Currency exchange differences 564 668 - 1,232 Acquisition cost 31 December 2022 10,332 13,951 107,081 131,365 Accumulated depreciation 1 January 2023 1,483 4,201 16,224 21,908 Accumulated depreciation on disposals (451) - (1,017) (1,468) Depreciation for the period 1,743 2,522 8,749 13,014 Accumulated depreciation 31 December 2022 2,775 6,723 23,956 33,454 Carrying amount of right-of-use assets 31 December 2023 7,557 7,227 83,124 97,910 Lower of remaining lease term or economic life 1-3 years 1-5 years 1-5 years AmortisatiAmortisatiDepreciation method Amortisation on on Expenses in the period related to practical expedients and variable payments: NOK'000 2024 2023 Short-term lease expenses 112 279 Low-value assets lease expenses 52 42 Variable lease expenses in the period (not included in the lease liabilities) 2,709 3,609 Total lease expenses in the period related to practical expedients and variable payments 2,874 3,929 Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term re\ufb02ects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to re\ufb02ect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group\u2019s lease liabilities are included in Interest-bearing loans and borrowings. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of o\ufb03ce equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognised as expenses on a straight-line basis over the lease term. Undiscounted lease liabilities and maturity of cash out\ufb02ows O\ufb03ces NOK '000 Norway Total Less than 1 year 28,782 28,782 1-2 years 11,575 11,575 2-3 years 8,759 8,759 3-4 years 8,759 8,759 4-5 years 8,759 8,759 More than 5 years 12,068 12,068 Total undiscounted lease liabilities at 31 December 2024 78,702 78,702 The future cash out\ufb02ows to which the Group is potentially exposed that are not re\ufb02ected in the measurement of lease liabilities, includes: Extension options Total Kongsgata 52-54, Stavanger Option until 31.08.2029 5,264 Thorm\u00f8hlensgate 47, Bergen Option until 31.12.2031 13,551 Total extension options 18,815 The first contract has termination clauses, with penalties, which are re\ufb02ected in the measurement of the lease liabilities if and when it is reasonably certain that the option to terminate will be exercised. Summary of the lease liabilities in the financial Company O\ufb03ces O\ufb03ces statements Statement of: cars Sweden Norway Total Total lease liabilities 1 January 2024 Financial position 6,922 7,227 83,863 98,012 Derecognition of lease liabilities due to sale of subsidiary Financial position (6,922) (7,227) - (14,149) Adjustment from new calculation model* Financial position - - (8,439) (8,439) Cash payments for lease liabilities Cash \ufb02ows - - (12,261) (12,261) Total lease liabilities 31 December 2024 Financial position 0 0 63,164 63,164 Current lease liabilities Financial position - - 10,413 10,413 Non-current lease liabilities Financial position - - 52,751 52,751 Cash out\ufb02ows for the principal portion of the lease liabilities Cash \ufb02ows - - (12,261) (12,261) Cash out\ufb02ows Interest expense portion of the lease Cash \ufb02ows/profit liabilities or loss - - (4,861) (4,861) Total cash out\ufb02ows for leases recognised as leases Cash \ufb02ows 0 0 (17,122) (17,121) Cash out\ufb02ows recognised related to practical expedients and variable payments (2,874) Total cash out\ufb02ows for leases (19,995) The right-of-use-assets are recognised at the estimated net present value of the leasing liabilities as calculated at the date of initial recognition or cost according to contract. Contracts with options for extensions that would, with reasonable certainty be exercised, are estimated at net present value including the optional rental period. Contracts with penalties if options for extensions not are exercised and where the certainty for exercising the options is assessed as not reasonable, the estimated or actual penalty amounts are provided for and treated as a part of the rental cost of the contracts decomposed in depreciation, instalment and interest. See note 18 in the consolidated financial statements for further details on non-current and current liabilities. In addition to the lease liabilities presented above, the Group is committed to pay variable lease payments for its o\ufb03ce leases related to future in\ufb02ation/index adjustments which is not included in the initial recognition of lease liabilities. When the in\ufb02ation/index adjustment is known, the present value of the change to the future lease payments is added to the lease liability and right-of-use asset.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__124": { "value": "Note 26 Contingencies and legal claims The Group has not been involved in any legal or financial disputes in 2024, where an adverse outcome is considered more likely than remote.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__123": { "value": "Note 26 Contingencies and legal claims The Group has not been involved in any legal or financial disputes in 2024, where an adverse outcome is considered more likely than remote.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__125": { "value": "Note 27 Distribution made and proposed NOK'000 2024 2023 Cash dividends on ordinary shares declared and paid: Final dividends 27,789 27,641 Dividends per share 1.00 1.00 Proposed dividends on ordinary shares: Proposed dividends 62,322 27,641 Dividends per share 2.30 1.00", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s6__6__126": { "value": "1.0", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f0__s6__7__127": { "value": "1.0", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f0__s6__6__128": { "value": "2.3", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f0__s6__7__128": { "value": "1.0", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f0__s6__6__129": { "value": "Note 28 Events after the balance sheet date Since 31 December 2024 and until the date of these financial statements, the Board of Directors is not aware of any matter or circumstance not otherwise dealt with in this report that has significantly or may significantly affect the operations of the consolidated entity. Reference is made to the stock exchange announcement by Webstep ASA (the \"\"Company\"\") on 21 February 2025 regarding the signing of a frame agreement with Equinor to support the company's digitalisation efforts for three years, with an option for a one-year extension. The agreement represents a significant opportunity for Webstep, with the potential for further collaboration over time. The signing of the contract with Equinor is a non-adjusting event. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800IQHG9H6OHKI983", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }