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"f0__s6__6__15-1": {
"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 office 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 and analytics. These consolidated financial statements have been approved for issuance by the Board of Directors on 22 April 2026 and are subject to approval by the Annual General Meeting on 19 May 2026.The consolidated financial statements for the year ended 31 December 2025 were authorised for issue by the Board of Directors on 22 April 2026. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__13": {
"value": "Webstep ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__12": {
"value": "Webstep ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__5": {
"value": "Webstep ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__7": {
"value": "limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__9": {
"value": "Rebel, Universitetsgata 2, 0164 Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__10": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__11": {
"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 and analytics.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__14": {
"value": "These consolidated financial statements have been approved for issuance by the Board of Directors on 22 April 2026 and are subject to approval by the Annual General Meeting on 19 May 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__16": {
"value": "Note 2 Accounting policies Basis for preparation The consolidated financial statements at 31 December 2025 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 2025 were authorised for issue by the Board of Directors on 22 April 2026. 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. 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 flows 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. 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 officer (CEO) and the chief financial officer (CFO). Revenues from contracts with customers The Group generates revenue from delivery of consulting and technology services to customers, where the majority comes from providing hourly based services. Revenue is recognized in accordance with IFRS 15 Revenue from Contracts with Customers, based on when control of services is transferred to Customer, reflecting the amount that the consideration the Group expects to be entitled. Timing of revenue recognition is either over time or at a point in time, depending on the timing of transfer of control. Revenue recognised at a point in time (PIT): Revenue is recognised at a point in time when control of a service or deliverable is transferred to the customer. The input method is considered to be the best method when recognising revenue from hourly related services because there is a direct relationship between the group\u2019s effort (i.e., labour hours incurred) and the transfer of service to the customer. Management reviews estimates of contract hours and expected considerations on an ongoing basis, with revisions recognized accordingly. The contracts are normally based on service agreements with hourly fees. The majority of the Group\u2019s revenues are recognised at a point in time. Revenue Recognised over time (POC - percentage of completion): Revenue for delivery projects are recognized under the Percentage of Completion principle, where project progress decides revenue recognition, based on the total of incurred cost and reliable estimated remaining effort per contract. This primarily includes fixed-price projects where acceptance or delivery represents the point when the customer obtains control, satisfying the performance obligation. 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 10. 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 Offices 1-10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The 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 reflects 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 reflect 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 flows, 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 reflects 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 reflected 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 flow statement The cash flow statement shows the Group\u2019s cash flow 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 flow from operating activities Cash flow 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 flow from investing activities Cash flow from investing activities includes payments in connection with the purchase and sale of non-current assets. Cash flow from financing activities Cash flow 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 Group's reporting for 2025. The Group has not early adopted any new amendments, but are preparing for IFRS 18 which will impact the presentation of Income Statement, Management-defined Performance Measures (MPMs) and notes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__18": {
"value": "Basis for preparation The consolidated financial statements at 31 December 2025 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 2025 were authorised for issue by the Board of Directors on 22 April 2026. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__17": {
"value": "Basis for preparation The consolidated financial statements at 31 December 2025 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 2025 were authorised for issue by the Board of Directors on 22 April 2026. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s6__6__21": {
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__22": {
"value": "Basis of consolidation The consolidated financial statements comprise the financial statements of the Group. 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 flows 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__20": {
"value": "Basis of consolidation The consolidated financial statements comprise the financial statements of the Group. 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 flows 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__24": {
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 officer (CEO) and the chief financial officer (CFO).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__26-1": {
"value": "Revenues from contracts with customers The Group generates revenue from delivery of consulting and technology services to customers, where the majority comes from providing hourly based services. Revenue is recognized in accordance with IFRS 15 Revenue from Contracts with Customers, based on when control of services is transferred to Customer, reflecting the amount that the consideration the Group expects to be entitled. Timing of revenue recognition is either over time or at a point in time, depending on the timing of transfer of control. Revenue recognised at a point in time (PIT): Revenue is recognised at a point in time when control of a service or deliverable is transferred to the customer. The input method is considered to be the best method when recognising revenue from hourly related services because there is a direct relationship between the group\u2019s effort (i.e., labour hours incurred) and the transfer of service to the customer. Management reviews estimates of contract hours and expected considerations on an ongoing basis, with revisions recognized accordingly. The contracts are normally based on service agreements with hourly fees. The majority of the Group\u2019s revenues are recognised at a point in time. Revenue Recognised over time (POC - percentage of completion): Revenue for delivery projects are recognized under the Percentage of Completion principle, where project progress decides revenue recognition, based on the total of incurred cost and reliable estimated remaining effort per contract. This primarily includes fixed-price projects where acceptance or delivery represents the point when the customer obtains control, satisfying the performance obligation. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 Offices 1-10 years If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The 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 reflects 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 reflect 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 flows, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 flows, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 reflects 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 reflected 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__44": {
"value": "Cash flow statement The cash flow statement shows the Group\u2019s cash flow 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 flow from operating activities Cash flow 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 flow from investing activities Cash flow from investing activities includes payments in connection with the purchase and sale of non-current assets. Cash flow from financing activities Cash flow 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 Group's reporting for 2025. The Group has not early adopted any new amendments, but are preparing for IFRS 18 which will impact the presentation of Income Statement, Management-defined Performance Measures (MPMs) and notes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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. New and amended standards and interpretations The Group has assessed new standards, and concluded they do not have material impact on the Group's reporting for 2025. The Group has not early adopted any new amendments, but are preparing for IFRS 18 which will impact the presentation of Income Statement, Management-defined Performance Measures (MPMs) and notes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 reflected 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 reflected 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 different CGUs are disclosed and further explained in note 10.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__47": {
"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 reflected 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 reflected 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 different CGUs are disclosed and further explained in note 10.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 have not and are 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 floating 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 floating 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 22, 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 flows of an exposure will fluctuate 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 based in Norway. As a result, the Group's exposure to currency risk is low, and not 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 12). 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 2025 and 2024. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2025 2024 Trade and other receivables 105,345 156,711 Cash and cash equivalents 105,547 82,369 Total 210,892 239,080 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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Cash 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. Report Rating Financial institution Country Rater date (LT) Sparebank 1 S\u00f8r-Norge ASA Norway Moody's 12.09.25 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. Maturity profile of liabilities 2025 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 57,060 69,477 28,143 36,836 4,498 Trade and other payables 7,717 7,717 7,717 Tax payable (note 10) 12,264 12,264 12,264 Social Taxes and VAT 71,976 71,976 71,976 Other short-term debt 113,284 113,284 113,284 Total undiscounted 31 December 2025 262,301 274,717 233,384 36,836 4,498 2024 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 63,164 78,703 28,782 37,853 12,068 Trade and other payables 8,555 8,555 8,555 Tax payable (note 10) 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 undiscounted 31 December 2024 281,126 296,665 246,744 37,853 12,068 Categories of financial instruments NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables 4,109 30,592 Cash and short-term deposits 105,547 82,369 Financial assets measured at amortised cost 215,002 244,237 Trade payables 7,717 8,555 Financial liabilities measured at amortised cost 7,717 8,555 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__56": {
"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 have not and are 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 floating 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 floating 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 22, 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 flows of an exposure will fluctuate 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 based in Norway. As a result, the Group's exposure to currency risk is low, and not 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 12). 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 2025 and 2024. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2025 2024 Trade and other receivables 105,345 156,711 Cash and cash equivalents 105,547 82,369 Total 210,892 239,080 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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Cash 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. Report Rating Financial institution Country Rater date (LT) Sparebank 1 S\u00f8r-Norge ASA Norway Moody's 12.09.25 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. Maturity profile of liabilities 2025 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 57,060 69,477 28,143 36,836 4,498 Trade and other payables 7,717 7,717 7,717 Tax payable (note 10) 12,264 12,264 12,264 Social Taxes and VAT 71,976 71,976 71,976 Other short-term debt 113,284 113,284 113,284 Total undiscounted 31 December 2025 262,301 274,717 233,384 36,836 4,498 2024 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 63,164 78,703 28,782 37,853 12,068 Trade and other payables 8,555 8,555 8,555 Tax payable (note 10) 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 undiscounted 31 December 2024 281,126 296,665 246,744 37,853 12,068 Categories of financial instruments NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables 4,109 30,592 Cash and short-term deposits 105,547 82,369 Financial assets measured at amortised cost 215,002 244,237 Trade payables 7,717 8,555 Financial liabilities measured at amortised cost 7,717 8,555 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__49": {
"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 have not and are 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 floating 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 floating 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 22, 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 flows of an exposure will fluctuate 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 based in Norway. As a result, the Group's exposure to currency risk is low, and not 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 12). 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 2025 and 2024. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2025 2024 Trade and other receivables 105,345 156,711 Cash and cash equivalents 105,547 82,369 Total 210,892 239,080 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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Cash 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. Report Rating Financial institution Country Rater date (LT) Sparebank 1 S\u00f8r-Norge ASA Norway Moody's 12.09.25 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. Maturity profile of liabilities 2025 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 57,060 69,477 28,143 36,836 4,498 Trade and other payables 7,717 7,717 7,717 Tax payable (note 10) 12,264 12,264 12,264 Social Taxes and VAT 71,976 71,976 71,976 Other short-term debt 113,284 113,284 113,284 Total undiscounted 31 December 2025 262,301 274,717 233,384 36,836 4,498 2024 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 63,164 78,703 28,782 37,853 12,068 Trade and other payables 8,555 8,555 8,555 Tax payable (note 10) 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 undiscounted 31 December 2024 281,126 296,665 246,744 37,853 12,068 Categories of financial instruments NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables 4,109 30,592 Cash and short-term deposits 105,547 82,369 Financial assets measured at amortised cost 215,002 244,237 Trade payables 7,717 8,555 Financial liabilities measured at amortised cost 7,717 8,555 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__50": {
"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 have not and are 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 floating 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 floating 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 22, 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 flows of an exposure will fluctuate 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 based in Norway. As a result, the Group's exposure to currency risk is low, and not 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__51": {
"value": "Market risk - currency risk Foreign currency risk is the risk that the fair value of future cash flows of an exposure will fluctuate 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 based in Norway. As a result, the Group's exposure to currency risk is low, and not considered a material financial risk for the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__52": {
"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 12). 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 2025 and 2024. Liquidity and credit risk management is performed on a monthly basis and is evaluated in board meetings. NOK'000 2025 2024 Trade and other receivables 105,345 156,711 Cash and cash equivalents 105,547 82,369 Total 210,892 239,080 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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Cash 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. Report Rating Financial institution Country Rater date (LT) Sparebank 1 S\u00f8r-Norge ASA Norway Moody's 12.09.25 Aa3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Note 12 Trade and other receivables Trade and other receivables NOK'000 2025 2024 Trade receivables - net of related parties 106,178 133,078 Provision for bad debt -833 -1,801 Trade Receivables net of provision 105,345 131,276 Prepayments and other receivables 4,109 30,592 Total trade receivables and prepayments 109,455 161,869 Short-term Receivables and prepayments 109,455 161,869 Specification of receivables NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables* - 25,435 Trade and other receivables 105,345 156,711 Prepaid costs 4,109 5,158 Prepayments 4,109 5,158 Total receivables and prepayments 109,455 161,869 *As a result of the sale of Webstep AB in 2024, the Group received a deferred payment from the buyer amounting to NOK 25.4 million. This deferred consideration was structured as a vendor note and was contractually agreed to be settled nine months after the closing date of the transaction. The vendor note is recognised as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables NOK'000 2025 2024 Due within one year** 109,455 161,869 Fair Value 109,455 161,869 ** For receivables due within one year, fair value is equal to nominal value. Receivables that are due later than one year are discounted and stated as fair value. The group had a bad debt provision of NOK 0.8 million in 2025, compared to NOK 1.8 million in 2024. Due date of trade receivables net of related parties NOK'000 Total Not due <30 days 30-60 days >60 days 2025 106,178 76,848 24,995 3,559 219 2024 133,078 82,043 43,128 5,392 2,516",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__53-1": {
"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 30-90 NOK'000 Not due <30 days days >90 days Total As of December 31 2025 Trade debtors (note 13) 76,848 24,995 3,559 219 106,178 Expected credit loss rate (per cent) 0.78% Expected credit loss 833 As of December 31 2024 Trade debtors (note 13) 82,043 43,128 5,392 2,516 133,078 Expected credit loss rate (per cent) 1.35% Expected credit loss 1,801Note 12 Trade and other receivables Trade and other receivables NOK'000 2025 2024 Trade receivables - net of related parties 106,178 133,078 Provision for bad debt -833 -1,801 Trade Receivables net of provision 105,345 131,276 Prepayments and other receivables 4,109 30,592 Total trade receivables and prepayments 109,455 161,869 Short-term Receivables and prepayments 109,455 161,869 Specification of receivables NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables* - 25,435 Trade and other receivables 105,345 156,711 Prepaid costs 4,109 5,158 Prepayments 4,109 5,158 Total receivables and prepayments 109,455 161,869 *As a result of the sale of Webstep AB in 2024, the Group received a deferred payment from the buyer amounting to NOK 25.4 million. This deferred consideration was structured as a vendor note and was contractually agreed to be settled nine months after the closing date of the transaction. The vendor note is recognised as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables NOK'000 2025 2024 Due within one year** 109,455 161,869 Fair Value 109,455 161,869 ** For receivables due within one year, fair value is equal to nominal value. Receivables that are due later than one year are discounted and stated as fair value. The group had a bad debt provision of NOK 0.8 million in 2025, compared to NOK 1.8 million in 2024. Due date of trade receivables net of related parties NOK'000 Total Not due <30 days 30-60 days >60 days 2025 106,178 76,848 24,995 3,559 219 2024 133,078 82,043 43,128 5,392 2,516",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__55": {
"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. Maturity profile of liabilities 2025 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 57,060 69,477 28,143 36,836 4,498 Trade and other payables 7,717 7,717 7,717 Tax payable (note 10) 12,264 12,264 12,264 Social Taxes and VAT 71,976 71,976 71,976 Other short-term debt 113,284 113,284 113,284 Total undiscounted 31 December 2025 262,301 274,717 233,384 36,836 4,498 2024 carrying NOK'000 amount Total Contractual maturity < 1 year 1 - 5 years > 5 years Lease liabilities (note 23) 63,164 78,703 28,782 37,853 12,068 Trade and other payables 8,555 8,555 8,555 Tax payable (note 10) 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 undiscounted 31 December 2024 281,126 296,665 246,744 37,853 12,068 Categories of financial instruments NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables 4,109 30,592 Cash and short-term deposits 105,547 82,369 Financial assets measured at amortised cost 215,002 244,237 Trade payables 7,717 8,555 Financial liabilities measured at amortised cost 7,717 8,555 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__60": {
"value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and supplementary information to the operating segment. IT-related consulting services include both Point in Time (PIT) and Percentage of Completion (POC) revenue recognition, as the majority is recognized under PIT, and the POC share is not material. NOK'000 2025 2024 Type of goods or service IT-related consulting services 765,913 809,753 Subcontractors 57,855 52,886 Resale of licenses 11,429 11,492 Total revenue from contracts with customers 835,197 874,131 Timing of revenue recognition Goods and services (PIT & POC) 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 External customers 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 Supplementary information to the operating segment NOK'000 2025 2024 Revenues Oslo 366,844 390,942 Revenues Regional Offices 399,068 418,812 Revenues Subcontractors 57,855 52,886 Total revenue (IT-related consulting services, incl. subcontractors) 823,768 862,639 Resale of licenses 11,429 11,492 Total operating expenses 779,248 807,405 EBIT 55,949 66,726 EBIT margin (% of total revenue) 6.7% 7.6%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__59": {
"value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and supplementary information to the operating segment. IT-related consulting services include both Point in Time (PIT) and Percentage of Completion (POC) revenue recognition, as the majority is recognized under PIT, and the POC share is not material. NOK'000 2025 2024 Type of goods or service IT-related consulting services 765,913 809,753 Subcontractors 57,855 52,886 Resale of licenses 11,429 11,492 Total revenue from contracts with customers 835,197 874,131 Timing of revenue recognition Goods and services (PIT & POC) 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 External customers 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 Supplementary information to the operating segment NOK'000 2025 2024 Revenues Oslo 366,844 390,942 Revenues Regional Offices 399,068 418,812 Revenues Subcontractors 57,855 52,886 Total revenue (IT-related consulting services, incl. subcontractors) 823,768 862,639 Resale of licenses 11,429 11,492 Total operating expenses 779,248 807,405 EBIT 55,949 66,726 EBIT margin (% of total revenue) 6.7% 7.6%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__58": {
"value": "Note 5 Revenue from contracts with customers In the following table revenues are disaggregated into our major revenue lines and supplementary information to the operating segment. IT-related consulting services include both Point in Time (PIT) and Percentage of Completion (POC) revenue recognition, as the majority is recognized under PIT, and the POC share is not material. NOK'000 2025 2024 Type of goods or service IT-related consulting services 765,913 809,753 Subcontractors 57,855 52,886 Resale of licenses 11,429 11,492 Total revenue from contracts with customers 835,197 874,131 Timing of revenue recognition Goods and services (PIT & POC) 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 External customers 835,197 874,131 Total revenue from contracts with customers 835,197 874,131 Supplementary information to the operating segment NOK'000 2025 2024 Revenues Oslo 366,844 390,942 Revenues Regional Offices 399,068 418,812 Revenues Subcontractors 57,855 52,886 Total revenue (IT-related consulting services, incl. subcontractors) 823,768 862,639 Resale of licenses 11,429 11,492 Total operating expenses 779,248 807,405 EBIT 55,949 66,726 EBIT margin (% of total revenue) 6.7% 7.6%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__67-1": {
"value": "Note 6 Salaries, remuneration and audit feesAudit fees NOK'000 2025 2024 Statutory audit fees 1,050 1,263 Other attestation services 53 116 Total fee* 1,103 1,379",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__64-1": {
"value": "Note 6 Salaries, remuneration and audit fees Salaries and personnel expenses NOK'000 2025 2024 Salaries 528,985 543,614 Social security costs 68,739 89,667 Pensions 19,884 19,962 Share-based compensation 531 900 Other benefits and refunds 27,452 27,849 Total salaries and personnel expenses 645,591 681,992 Number of employees, average FTEs 427 449Remuneration to executive management NOK'000 2025 2024 Base salary 15,808 11,191 Variable pay 292 1,742 Other 861 1,263 Pension 485 369 Total remuneration to executive management 17,446 14,565 (1) Other consists 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 2024 and 2025), in total NOK 3,2 million for 2024 and NOK 1,3 million for 2025. The table above is exclusive severance pay. (3) The hiring of the Interim CFO in 2024/2025 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), the Chief Information Officer (CIO), Chief Commercial Officer, 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. For details see the Remuneration Report available on www.webstep.no Remuneration to board members and nomination committee NOK'000 2025 2024 Board members and nomination committee from 16 May 2025 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 493 470 Board member Bendik N. Blindheim 298 284 Board member David Bjerkeli 298 284 Board member Siw \u00d8degaard 311 296 Board member Tone Lunde Bakker 209 Nomination committee Nicolay Eger 21 20 Nomination committee Oscar Bakkevig 21 20 Nomination committee P\u00e5l Kvernaas 42 40 Board members and nomination committee until 16 May 2025 Board member Anna S\u00f6derblom 97 291 Total remuneration to board members and nomination committee 1,790 1,704 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 2025 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears.Note 7 Pension costs 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 2025 is NOK 20,1 million (2024: NOK 20,8 million). 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__63": {
"value": "Note 6 Salaries, remuneration and audit fees Salaries and personnel expenses NOK'000 2025 2024 Salaries 528,985 543,614 Social security costs 68,739 89,667 Pensions 19,884 19,962 Share-based compensation 531 900 Other benefits and refunds 27,452 27,849 Total salaries and personnel expenses 645,591 681,992 Number of employees, average FTEs 427 449",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__62": {
"value": "Note 6 Salaries, remuneration and audit fees Salaries and personnel expenses NOK'000 2025 2024 Salaries 528,985 543,614 Social security costs 68,739 89,667 Pensions 19,884 19,962 Share-based compensation 531 900 Other benefits and refunds 27,452 27,849 Total salaries and personnel expenses 645,591 681,992 Number of employees, average FTEs 427 449Remuneration to executive management NOK'000 2025 2024 Base salary 15,808 11,191 Variable pay 292 1,742 Other 861 1,263 Pension 485 369 Total remuneration to executive management 17,446 14,565 (1) Other consists 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 2024 and 2025), in total NOK 3,2 million for 2024 and NOK 1,3 million for 2025. The table above is exclusive severance pay. (3) The hiring of the Interim CFO in 2024/2025 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), the Chief Information Officer (CIO), Chief Commercial Officer, 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. For details see the Remuneration Report available on www.webstep.no Remuneration to board members and nomination committee NOK'000 2025 2024 Board members and nomination committee from 16 May 2025 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 493 470 Board member Bendik N. Blindheim 298 284 Board member David Bjerkeli 298 284 Board member Siw \u00d8degaard 311 296 Board member Tone Lunde Bakker 209 Nomination committee Nicolay Eger 21 20 Nomination committee Oscar Bakkevig 21 20 Nomination committee P\u00e5l Kvernaas 42 40 Board members and nomination committee until 16 May 2025 Board member Anna S\u00f6derblom 97 291 Total remuneration to board members and nomination committee 1,790 1,704 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 2025 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Audit fees NOK'000 2025 2024 Statutory audit fees 1,050 1,263 Other attestation services 53 116 Total fee* 1,103 1,379",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__61": {
"value": "Note 6 Salaries, remuneration and audit fees Salaries and personnel expenses NOK'000 2025 2024 Salaries 528,985 543,614 Social security costs 68,739 89,667 Pensions 19,884 19,962 Share-based compensation 531 900 Other benefits and refunds 27,452 27,849 Total salaries and personnel expenses 645,591 681,992 Number of employees, average FTEs 427 449Remuneration to executive management NOK'000 2025 2024 Base salary 15,808 11,191 Variable pay 292 1,742 Other 861 1,263 Pension 485 369 Total remuneration to executive management 17,446 14,565 (1) Other consists 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 2024 and 2025), in total NOK 3,2 million for 2024 and NOK 1,3 million for 2025. The table above is exclusive severance pay. (3) The hiring of the Interim CFO in 2024/2025 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), the Chief Information Officer (CIO), Chief Commercial Officer, 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. For details see the Remuneration Report available on www.webstep.no Remuneration to board members and nomination committee NOK'000 2025 2024 Board members and nomination committee from 16 May 2025 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 493 470 Board member Bendik N. Blindheim 298 284 Board member David Bjerkeli 298 284 Board member Siw \u00d8degaard 311 296 Board member Tone Lunde Bakker 209 Nomination committee Nicolay Eger 21 20 Nomination committee Oscar Bakkevig 21 20 Nomination committee P\u00e5l Kvernaas 42 40 Board members and nomination committee until 16 May 2025 Board member Anna S\u00f6derblom 97 291 Total remuneration to board members and nomination committee 1,790 1,704 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 2025 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears. Audit fees NOK'000 2025 2024 Statutory audit fees 1,050 1,263 Other attestation services 53 116 Total fee* 1,103 1,379",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__66": {
"value": "Remuneration to executive management NOK'000 2025 2024 Base salary 15,808 11,191 Variable pay 292 1,742 Other 861 1,263 Pension 485 369 Total remuneration to executive management 17,446 14,565 (1) Other consists 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 2024 and 2025), in total NOK 3,2 million for 2024 and NOK 1,3 million for 2025. The table above is exclusive severance pay. (3) The hiring of the Interim CFO in 2024/2025 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), the Chief Information Officer (CIO), Chief Commercial Officer, 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. For details see the Remuneration Report available on www.webstep.no Remuneration to board members and nomination committee NOK'000 2025 2024 Board members and nomination committee from 16 May 2025 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 493 470 Board member Bendik N. Blindheim 298 284 Board member David Bjerkeli 298 284 Board member Siw \u00d8degaard 311 296 Board member Tone Lunde Bakker 209 Nomination committee Nicolay Eger 21 20 Nomination committee Oscar Bakkevig 21 20 Nomination committee P\u00e5l Kvernaas 42 40 Board members and nomination committee until 16 May 2025 Board member Anna S\u00f6derblom 97 291 Total remuneration to board members and nomination committee 1,790 1,704 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 2025 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__65-1": {
"value": "Remuneration to executive management NOK'000 2025 2024 Base salary 15,808 11,191 Variable pay 292 1,742 Other 861 1,263 Pension 485 369 Total remuneration to executive management 17,446 14,565 (1) Other consists 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 2024 and 2025), in total NOK 3,2 million for 2024 and NOK 1,3 million for 2025. The table above is exclusive severance pay. (3) The hiring of the Interim CFO in 2024/2025 was facilitated through an agreement with the company FinancePeople AS, the costs are excluded from the table above. Determination of remuneration to executive management The Company's executive management comprises the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), the Chief Information Officer (CIO), Chief Commercial Officer, 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. For details see the Remuneration Report available on www.webstep.no Remuneration to board members and nomination committee NOK'000 2025 2024 Board members and nomination committee from 16 May 2025 Chair of the Board Kjell Magne Leirgulen (Chair from 5 January 2024) 493 470 Board member Bendik N. Blindheim 298 284 Board member David Bjerkeli 298 284 Board member Siw \u00d8degaard 311 296 Board member Tone Lunde Bakker 209 Nomination committee Nicolay Eger 21 20 Nomination committee Oscar Bakkevig 21 20 Nomination committee P\u00e5l Kvernaas 42 40 Board members and nomination committee until 16 May 2025 Board member Anna S\u00f6derblom 97 291 Total remuneration to board members and nomination committee 1,790 1,704 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 2025 is based on the decision made by the Annual General Meeting. The compensation is paid in arrears.Note 18 Related party disclosure % Equity interest Name Country of in-corporation Business Address 2025 2024 Webstep AS Norway c/o Rebel, Universitetsgata 2, 0164 Oslo 100% 100% Webstep ASA is the ultimate parent of the Group, and the sole owner of its only subsidiary, Webstep AS. 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 6 in the Annual Report and the Remuneration Report available on www.webstep.no).",
"dimensions": {
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"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__71": {
"value": "Note 8 Financial items Finance income NOK'000 2025 2024 Interest income 4,402 3,282 Other finance income (including foreign exchange effects) 1724 548 Total finance income 6,126 3,830 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange. Finance expense NOK'000 2025 2024 Interest expense -7,804 -7,449 Other finance expense (including foreign exchange effects) -187 -61 Total finance expense -7,991 -7,510 Interest expense primarily comprises interest and expenses paid on revolving credit facility (note 19) and estimated interest on leasing liabilities (note 22).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__70": {
"value": "Note 8 Financial items Finance income NOK'000 2025 2024 Interest income 4,402 3,282 Other finance income (including foreign exchange effects) 1724 548 Total finance income 6,126 3,830 Interest income primarily comprises interest received on bank deposits and effects of foreign exchange. Finance expense NOK'000 2025 2024 Interest expense -7,804 -7,449 Other finance expense (including foreign exchange effects) -187 -61 Total finance expense -7,991 -7,510 Interest expense primarily comprises interest and expenses paid on revolving credit facility (note 19) and estimated interest on leasing liabilities (note 22).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__75": {
"value": "Finance income NOK'000 2025 2024 Interest income 4,402 3,282 Other finance income (including foreign exchange effects) 1724 548 Total finance income 6,126 3,830 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__73": {
"value": "Finance income NOK'000 2025 2024 Interest income 4,402 3,282 Other finance income (including foreign exchange effects) 1724 548 Total finance income 6,126 3,830 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__76": {
"value": "Finance expense NOK'000 2025 2024 Interest expense -7,804 -7,449 Other finance expense (including foreign exchange effects) -187 -61 Total finance expense -7,991 -7,510 Interest expense primarily comprises interest and expenses paid on revolving credit facility (note 19) and estimated interest on leasing liabilities (note 22).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s6__6__74": {
"value": "Finance expense NOK'000 2025 2024 Interest expense -7,804 -7,449 Other finance expense (including foreign exchange effects) -187 -61 Total finance expense -7,991 -7,510 Interest expense primarily comprises interest and expenses paid on revolving credit facility (note 19) and estimated interest on leasing liabilities (note 22).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__72": {
"value": "Finance expense NOK'000 2025 2024 Interest expense -7,804 -7,449 Other finance expense (including foreign exchange effects) -187 -61 Total finance expense -7,991 -7,510 Interest expense primarily comprises interest and expenses paid on revolving credit facility (note 19) and estimated interest on leasing liabilities (note 22).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__77": {
"value": "Note 9 Taxes Consolidated statement of profit or loss NOK'000 2025 2024 Current income tax 12,264 14,496 Unprovided income tax charge from previous year -162 0 Deferred tax 19 -639 Income tax expense reported in the statement of profit or loss 12,121 13,856 Reconciliation of tax expense and the accounting profit multiplied by the Group\u2019s tax rate for 2025 and 2024: Reconciliation of tax base Accounting profit before tax 54,085 63,046 Permanent differences 553 -62 Change in temporary differences 1,110 2,907 Tax base for the year 55,747 65,890 Tax payable (22%) 12,264 14,496 Tax payable in the balance sheet 12,264 14,496 Deferred tax Fixed assets 6,423 6,012 Receivables 833 1,801 Provisions, not yet tax deductible 8,508 8,036 Total 15,764 15,849 Net deferred tax asset/(liability) (22%) 3,468 3,487 Total adjusted for differences in tax rates 3,468 3,487 Reflected in the statement of financial position as follows: Deferred tax assets 3,468 3,487 Deferred tax liabilities, net 3,468 3,487 Effective tax rate: Expected income tax 11,899 13,870 Permanent differences 122 -14 Income tax expense* 12,021 13,856 * Income tax expense in relation to income before tax 22.0% 22.0%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__78": {
"value": "Consolidated statement of profit or loss NOK'000 2025 2024 Current income tax 12,264 14,496 Unprovided income tax charge from previous year -162 0 Deferred tax 19 -639 Income tax expense reported in the statement of profit or loss 12,121 13,856 Reconciliation of tax expense and the accounting profit multiplied by the Group\u2019s tax rate for 2025 and 2024: Reconciliation of tax base Accounting profit before tax 54,085 63,046 Permanent differences 553 -62 Change in temporary differences 1,110 2,907 Tax base for the year 55,747 65,890 Tax payable (22%) 12,264 14,496 Tax payable in the balance sheet 12,264 14,496 Deferred tax Fixed assets 6,423 6,012 Receivables 833 1,801 Provisions, not yet tax deductible 8,508 8,036 Total 15,764 15,849 Net deferred tax asset/(liability) (22%) 3,468 3,487 Total adjusted for differences in tax rates 3,468 3,487 Reflected in the statement of financial position as follows: Deferred tax assets 3,468 3,487 Deferred tax liabilities, net 3,468 3,487 Effective tax rate: Expected income tax 11,899 13,870 Permanent differences 122 -14 Income tax expense* 12,021 13,856 * Income tax expense in relation to income before tax 22.0% 22.0%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__84": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__83": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__82": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__81-1": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.Note 11 Fixed assets Cost Equipment, fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2024 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 Additions 2,223 5,000 7,223 At 31 December 2025 55,429 110,564 165,993 Depreciation and impairment At 1 January 2024 -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 -18,344 At 31 December 2024 -44,932 -42,400 -87,333 Depreciation charge for the year -4,802 -12,298 -17,100 At 31 December 2025 -49,734 -54,698 -104,433 Net book value At 31 December 2024 8,274 63,164 71,437 At 31 December 2025 5,695 55,866 61,560 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 22 in the consolidated financial statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__80": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__79-1": {
"value": "Note 10 Intangible assets and goodwill Cash generating unit NOK'000 2025 2024 Norway 313,575 313,575 313,575 313,575 Cost NOK'000 R&D Goodwill Total At 1 January 2024 7,573 313,575 321,148 Disposals -7,573 - -7,573 At 31 December 2024 - 313,575 313,575 At 31 December 2025 - 313,575 313,575 Depreciation and impairment At 1 January 2024 -7,573 - -7,573 Impairment 7,573 - 7,573 At 31 December 2024 - - - At 31 December 2025 - - - Net book value At 31 December 2024 313,575 At 31 December 2025 313,575 Useful life 5 years Infinite Depreciation method Straight line NA 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 evaluates 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: \u25cf Discount rates \u25cf EBITDA-margin \u25cf Growth rates used to extrapolate cash \ufb02ows beyond the forecast period. The calculated weighted average cost of capital (WACC) after tax was 9%, before tax 11.5 %. 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 an after-tax basis. The risk free interest rate was 4%. 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 5%. The terminal growth rate used in calculating the terminal value is 1.5%. The EBITDA-margin is expected to be in line with historical levels. The impairment model has significant headroom between estimated value and carrying amount. No reasonably possible change in the key assumptions would cause the carrying amount to exceed the recoverable amount.Note 11 Fixed assets Cost Equipment, fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2024 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 Additions 2,223 5,000 7,223 At 31 December 2025 55,429 110,564 165,993 Depreciation and impairment At 1 January 2024 -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 -18,344 At 31 December 2024 -44,932 -42,400 -87,333 Depreciation charge for the year -4,802 -12,298 -17,100 At 31 December 2025 -49,734 -54,698 -104,433 Net book value At 31 December 2024 8,274 63,164 71,437 At 31 December 2025 5,695 55,866 61,560 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 22 in the consolidated financial statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__88-1": {
"value": "Note 11 Fixed assets Cost Equipment, fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2024 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 Additions 2,223 5,000 7,223 At 31 December 2025 55,429 110,564 165,993 Depreciation and impairment At 1 January 2024 -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 -18,344 At 31 December 2024 -44,932 -42,400 -87,333 Depreciation charge for the year -4,802 -12,298 -17,100 At 31 December 2025 -49,734 -54,698 -104,433 Net book value At 31 December 2024 8,274 63,164 71,437 At 31 December 2025 5,695 55,866 61,560 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 22 in the consolidated financial statement.Note 22 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: \u25cf Office 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 reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The weighted, average incremental borrowing rate applied at December 2024 is 7.0%. NOK'000 Offices Total Acquisition cost 1 January 2025 98,208 98,208 KPI adjustments 5,000 5,000 Acquisition cost 31 December 2025 103,208 103,208 Accumulated depreciation 1 January 2025 35,044 35,044 Accumulated depreciation on disposals - - Depreciation for the period 12,298 12,298 Accumulated depreciation 31 December 2025 47,342 47,342 Carrying amount of right-of-use assets 31 December 2025 55,866 55,866 Acquisition cost 1 January 2024 107,081 107,081 Disposal of right-of-use assets - - Revision of prior period KPI adjustment -8,873 -8,873 Acquisition cost 31 December 2024 98,208 98,208 Accumulated depreciation 1 January 2024 23,956 23,956 Accumulated depreciation on disposals - - Depreciation for the period 11,088 11,088 Accumulated depreciation 31 December 2024 35,044 35,044 Carrying amount of right-of-use assets 31 December 2024 63,164 63,164 Lower of remaining lease term or economic life 1-5 years Depreciation method Amortisation Expenses in the period related to practical expedients and variable payments NOK'000 2025 2024 Short-term lease expenses 256 112 Low-value assets lease expenses 45 52 Variable lease expenses in the period (not included in the lease liabilities) 4,513 2,709 Total lease expenses in the period related to practical expedients and variable payments 4,814 2,874 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 insubstance 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 outflows NOK'000 Offices Total Less than 1 year 28,143 28,143 1-2 years 9,374 9,374 2-3 years 9,374 9,374 3-4 years 9,374 9,374 4-5 years 8,714 8,714 More than 5 years 4,498 4,498 Total undiscounted lease liabilities at 31 December 2025 69,477 69,477 The future cash outflows to which the Group is potentially exposed that are not reflected 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 Summary of the lease liabilities in the financial statements Statement of: Offices Total Total lease liabilities 1 January 2025 Financial position 63,164 63,164 KPI adjustments Financial position 5,000 5,000 Cash payments for lease liabilities Cash flows -11,104 -11,104 Total lease liabilities 31 December 2025 Financial position 57,060 57,060 Current lease liabilities Financial position 11,879 11,879 Non-current lease liabilities Financial position 45,181 45,181 Cash out\ufb02ows for the principal portion of the lease liabilities Cash flows -11,104 -11,104 Cash out\ufb02ows Interest expense portion of the lease liabilities Cash \ufb02ows/profit or loss -4,335 -4,335 Total cash out\ufb02ows for leases recognised as leases Cash flows -15,439 -15,439 Cash out\ufb02ows recognised related to practical expedients and variable payments Financial position -4,814 Total cash out\ufb02ows for leases -20,254 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 15 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__85": {
"value": "Note 11 Fixed assets Cost Equipment, fixtures and Right-of-use NOK'000 furniture assets Total At 1 January 2024 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 Additions 2,223 5,000 7,223 At 31 December 2025 55,429 110,564 165,993 Depreciation and impairment At 1 January 2024 -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 -18,344 At 31 December 2024 -44,932 -42,400 -87,333 Depreciation charge for the year -4,802 -12,298 -17,100 At 31 December 2025 -49,734 -54,698 -104,433 Net book value At 31 December 2024 8,274 63,164 71,437 At 31 December 2025 5,695 55,866 61,560 Useful life 3 - 5 year 1-10 year Depreciation method Straight line Amortisation Further information about rent and lease agreements is stated in note 22 in the consolidated financial statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__90": {
"value": "Note 12 Trade and other receivables Trade and other receivables NOK'000 2025 2024 Trade receivables - net of related parties 106,178 133,078 Provision for bad debt -833 -1,801 Trade Receivables net of provision 105,345 131,276 Prepayments and other receivables 4,109 30,592 Total trade receivables and prepayments 109,455 161,869 Short-term Receivables and prepayments 109,455 161,869 Specification of receivables NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables* - 25,435 Trade and other receivables 105,345 156,711 Prepaid costs 4,109 5,158 Prepayments 4,109 5,158 Total receivables and prepayments 109,455 161,869 *As a result of the sale of Webstep AB in 2024, the Group received a deferred payment from the buyer amounting to NOK 25.4 million. This deferred consideration was structured as a vendor note and was contractually agreed to be settled nine months after the closing date of the transaction. The vendor note is recognised as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables NOK'000 2025 2024 Due within one year** 109,455 161,869 Fair Value 109,455 161,869 ** For receivables due within one year, fair value is equal to nominal value. Receivables that are due later than one year are discounted and stated as fair value. The group had a bad debt provision of NOK 0.8 million in 2025, compared to NOK 1.8 million in 2024. Due date of trade receivables net of related parties NOK'000 Total Not due <30 days 30-60 days >60 days 2025 106,178 76,848 24,995 3,559 219 2024 133,078 82,043 43,128 5,392 2,516",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__89": {
"value": "Note 12 Trade and other receivables Trade and other receivables NOK'000 2025 2024 Trade receivables - net of related parties 106,178 133,078 Provision for bad debt -833 -1,801 Trade Receivables net of provision 105,345 131,276 Prepayments and other receivables 4,109 30,592 Total trade receivables and prepayments 109,455 161,869 Short-term Receivables and prepayments 109,455 161,869 Specification of receivables NOK'000 2025 2024 Trade receivables 105,345 131,276 Other receivables* - 25,435 Trade and other receivables 105,345 156,711 Prepaid costs 4,109 5,158 Prepayments 4,109 5,158 Total receivables and prepayments 109,455 161,869 *As a result of the sale of Webstep AB in 2024, the Group received a deferred payment from the buyer amounting to NOK 25.4 million. This deferred consideration was structured as a vendor note and was contractually agreed to be settled nine months after the closing date of the transaction. The vendor note is recognised as a short-term receivable as of 31.12.2024. Due dates and fair value of trade and other receivables NOK'000 2025 2024 Due within one year** 109,455 161,869 Fair Value 109,455 161,869 ** For receivables due within one year, fair value is equal to nominal value. Receivables that are due later than one year are discounted and stated as fair value. The group had a bad debt provision of NOK 0.8 million in 2025, compared to NOK 1.8 million in 2024. Due date of trade receivables net of related parties NOK'000 Total Not due <30 days 30-60 days >60 days 2025 106,178 76,848 24,995 3,559 219 2024 133,078 82,043 43,128 5,392 2,516",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__95": {
"value": "Note 13 Cash and short-term deposits Cash and Cash Equivalents NOK'000 2025 2024 Bank deposits 105,547 82,369 Total Cash and Cash Equivalents 105,547 82,369 Of which Restricted Cash: Taxes withheld 415 544 Total Restricted Cash 415 544 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 105,547 82,369 For further details on the Group's cash reporting and cash pooling system, see note 15.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__94": {
"value": "Note 13 Cash and short-term deposits Cash and Cash Equivalents NOK'000 2025 2024 Bank deposits 105,547 82,369 Total Cash and Cash Equivalents 105,547 82,369 Of which Restricted Cash: Taxes withheld 415 544 Total Restricted Cash 415 544 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 105,547 82,369 For further details on the Group's cash reporting and cash pooling system, see note 15.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__93": {
"value": "Note 13 Cash and short-term deposits Cash and Cash Equivalents NOK'000 2025 2024 Bank deposits 105,547 82,369 Total Cash and Cash Equivalents 105,547 82,369 Of which Restricted Cash: Taxes withheld 415 544 Total Restricted Cash 415 544 Utilised bank overdraft - - Net Cash and Cash Equivalents/Bank overdraft 105,547 82,369 For further details on the Group's cash reporting and cash pooling system, see note 15.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__99": {
"value": "Note 14 Shareholders capital and largest shareholdersShare capital The Company has only one share class and all shares have equal voting rights. No. of thousands 2025 2024 Authorised Ordinary shares of NOK 1 each 28,188 28,188 Ordinary shares Issued and fully paid: At 1 January 28,188 27,671 Issued 517 At 31 December 28,188 28,188 Treasury shares No. of thousands 2025 2024 At 1 January -1,091 -30 Purchase of treasury shares* -1,087 Sale of treasury shares 78 26 At 31 December -1,013 -1,091 Foreign currency translation reserve NOK'000 2025 2024 At 1 January 0 13,975 Foreign currency translation 0 -13,975 At 31 December 0 0 2025 2024 Share capital 28,188 28,188 Treasury shares -1,013 -1,091 Share premium 187,952 187,952 Retained earnings 116,178 136,563 Shareholders equity inclusive currency translation 331,305 351,612 Largest shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.6% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,738,860 9.7% 10.1% SALT VALUE AS 1,547,102 5.5% 5.7% INNOVEMUS AS 877,161 3.1% 3.2% VPF FONDSFINANS UTBYTTE 849,125 3.0% 3.1% VPF FIRST OPPORTUNITIES 830,000 2.9% 3.1% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.4% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% KRISTIAN FALNES AS 250,000 0.9% 0.9% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 200,000 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 111,250 0.4% 0.4% J.P. Morgan SE 105,666 0.4% 0.4% AASE INVESTERING AS 100,000 0.4% 0.4% NORDNET LIVSFORSIKRING AS 97,927 0.3% 0.4% ALIDERA AS 91,437 0.3% 0.3% Other shareholders 5,506,310 19.5% 20.3% Total number of shares excluding treasury shares 27,174,729 96.4% 100.0% Treasury shares as of 31 December 2025* 1,012,939 3.6% Total shares issued 28,187,668 100.0% *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 end of 31 December the Company holds 1,012,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2025 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618 0.03% 0.03% Cathrine Fredh\u00f8i 3,483 0.01% 0.01% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2025. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__98": {
"value": "Note 14 Shareholders capital and largest shareholdersShare capital The Company has only one share class and all shares have equal voting rights. No. of thousands 2025 2024 Authorised Ordinary shares of NOK 1 each 28,188 28,188 Ordinary shares Issued and fully paid: At 1 January 28,188 27,671 Issued 517 At 31 December 28,188 28,188 Treasury shares No. of thousands 2025 2024 At 1 January -1,091 -30 Purchase of treasury shares* -1,087 Sale of treasury shares 78 26 At 31 December -1,013 -1,091 Foreign currency translation reserve NOK'000 2025 2024 At 1 January 0 13,975 Foreign currency translation 0 -13,975 At 31 December 0 0 2025 2024 Share capital 28,188 28,188 Treasury shares -1,013 -1,091 Share premium 187,952 187,952 Retained earnings 116,178 136,563 Shareholders equity inclusive currency translation 331,305 351,612 Largest shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.6% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,738,860 9.7% 10.1% SALT VALUE AS 1,547,102 5.5% 5.7% INNOVEMUS AS 877,161 3.1% 3.2% VPF FONDSFINANS UTBYTTE 849,125 3.0% 3.1% VPF FIRST OPPORTUNITIES 830,000 2.9% 3.1% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.4% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% KRISTIAN FALNES AS 250,000 0.9% 0.9% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 200,000 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 111,250 0.4% 0.4% J.P. Morgan SE 105,666 0.4% 0.4% AASE INVESTERING AS 100,000 0.4% 0.4% NORDNET LIVSFORSIKRING AS 97,927 0.3% 0.4% ALIDERA AS 91,437 0.3% 0.3% Other shareholders 5,506,310 19.5% 20.3% Total number of shares excluding treasury shares 27,174,729 96.4% 100.0% Treasury shares as of 31 December 2025* 1,012,939 3.6% Total shares issued 28,187,668 100.0% *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 end of 31 December the Company holds 1,012,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2025 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618 0.03% 0.03% Cathrine Fredh\u00f8i 3,483 0.01% 0.01% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2025. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__97": {
"value": "Note 14 Shareholders capital and largest shareholdersShare capital The Company has only one share class and all shares have equal voting rights. No. of thousands 2025 2024 Authorised Ordinary shares of NOK 1 each 28,188 28,188 Ordinary shares Issued and fully paid: At 1 January 28,188 27,671 Issued 517 At 31 December 28,188 28,188 Treasury shares No. of thousands 2025 2024 At 1 January -1,091 -30 Purchase of treasury shares* -1,087 Sale of treasury shares 78 26 At 31 December -1,013 -1,091 Foreign currency translation reserve NOK'000 2025 2024 At 1 January 0 13,975 Foreign currency translation 0 -13,975 At 31 December 0 0 2025 2024 Share capital 28,188 28,188 Treasury shares -1,013 -1,091 Share premium 187,952 187,952 Retained earnings 116,178 136,563 Shareholders equity inclusive currency translation 331,305 351,612 Largest shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.6% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,738,860 9.7% 10.1% SALT VALUE AS 1,547,102 5.5% 5.7% INNOVEMUS AS 877,161 3.1% 3.2% VPF FONDSFINANS UTBYTTE 849,125 3.0% 3.1% VPF FIRST OPPORTUNITIES 830,000 2.9% 3.1% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.4% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% KRISTIAN FALNES AS 250,000 0.9% 0.9% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 200,000 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 111,250 0.4% 0.4% J.P. Morgan SE 105,666 0.4% 0.4% AASE INVESTERING AS 100,000 0.4% 0.4% NORDNET LIVSFORSIKRING AS 97,927 0.3% 0.4% ALIDERA AS 91,437 0.3% 0.3% Other shareholders 5,506,310 19.5% 20.3% Total number of shares excluding treasury shares 27,174,729 96.4% 100.0% Treasury shares as of 31 December 2025* 1,012,939 3.6% Total shares issued 28,187,668 100.0% *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 end of 31 December the Company holds 1,012,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2025 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618 0.03% 0.03% Cathrine Fredh\u00f8i 3,483 0.01% 0.01% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2025. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__96": {
"value": "Note 14 Shareholders capital and largest shareholdersShare capital The Company has only one share class and all shares have equal voting rights. No. of thousands 2025 2024 Authorised Ordinary shares of NOK 1 each 28,188 28,188 Ordinary shares Issued and fully paid: At 1 January 28,188 27,671 Issued 517 At 31 December 28,188 28,188 Treasury shares No. of thousands 2025 2024 At 1 January -1,091 -30 Purchase of treasury shares* -1,087 Sale of treasury shares 78 26 At 31 December -1,013 -1,091 Foreign currency translation reserve NOK'000 2025 2024 At 1 January 0 13,975 Foreign currency translation 0 -13,975 At 31 December 0 0 2025 2024 Share capital 28,188 28,188 Treasury shares -1,013 -1,091 Share premium 187,952 187,952 Retained earnings 116,178 136,563 Shareholders equity inclusive currency translation 331,305 351,612 Largest shareholders Shareholder name Shares Ownership Voting rights EMBRO EIENDOM AS 8,312,727 29.5% 30.6% HVALER INVEST AS 2,989,936 10.6% 11.0% HOLMEN SPESIALFOND 2,738,860 9.7% 10.1% SALT VALUE AS 1,547,102 5.5% 5.7% INNOVEMUS AS 877,161 3.1% 3.2% VPF FONDSFINANS UTBYTTE 849,125 3.0% 3.1% VPF FIRST OPPORTUNITIES 830,000 2.9% 3.1% J.P. Morgan SE 794,149 2.8% 2.9% J.P. Morgan SE 664,317 2.4% 2.4% INTERTRADE SHIPPING AS 400,000 1.4% 1.5% ESPEDAL & CO AS 308,980 1.1% 1.1% KRISTIAN FALNES AS 250,000 0.9% 0.9% MP PENSJON PK 224,000 0.8% 0.8% LEROLI AS 200,000 0.7% 0.7% BJAR\u00d8Y KAPITAL AS 175,782 0.6% 0.6% Nordnet Bank AB 111,250 0.4% 0.4% J.P. Morgan SE 105,666 0.4% 0.4% AASE INVESTERING AS 100,000 0.4% 0.4% NORDNET LIVSFORSIKRING AS 97,927 0.3% 0.4% ALIDERA AS 91,437 0.3% 0.3% Other shareholders 5,506,310 19.5% 20.3% Total number of shares excluding treasury shares 27,174,729 96.4% 100.0% Treasury shares as of 31 December 2025* 1,012,939 3.6% Total shares issued 28,187,668 100.0% *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 end of 31 December the Company holds 1,012,939 treasury shares. These shares have no voting rights nor dividend rights. Shareholding by board members, management and their related parties as of 31 December 2025 Shares Ownership Voting rights Board of Directors David Bjerkeli (Fjellhammer Invest AS) 11,500 0.04% 0.04% Kjell Magne Leirgulen (KML Invest AS) 25,000 0.09% 0.09% Siw \u00d8degaard (Kvinnesiden AS) 13,025 0.05% 0.05% Executive Management Dagfinn Haslebrekk 7,618 0.03% 0.03% Cathrine Fredh\u00f8i 3,483 0.01% 0.01% Kjell Magne Leirgulen is employed by Embron Group AS, which owned 8,312,727 shares in Webstep ASA as of 31 December 2025. David Bjerkeli is employed by Hvaler Invest AS, which owned 2,989,936 shares in Webstep ASA as of 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__100": {
"value": "Note 15 Interest bearing loans and borrowings The Group has a NOK 110 million Revolving Credit Facility (\"RCF\") with SpareBank 1 S\u00f8r-Norge ASA. The RCF may be utilised by each member of the Group having access to the cash pooling arrangement. 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 RCF is subject to renewal in March 2026, the company will change bank provider during Q2 2026 to improve the terms for the 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. NOK'000 2025 2024 Non-current Lease liabilities 45,181 52,751 Current Lease liabilities 11,879 10,413 Total lease liabilities 57,060 63,164 NOK'000 2025 2024 Booked value of assets pledged as security Shares 359,025 359,025 Fixed assets 5,695 8,274 Receivables 105,345 131,276 Cash 105,547 82,369 Total 575,613 580,945 Other financial liabilities at amortised cost, other than interest-bearing loans and borrowings. NOK'000 2025 2024 Trade payables 7,717 8,555 Lease liabilities 57,060 63,164 Total financial liabilities 64,777 71,719 Total current liabilities 19,596 18,968 Total non-current liabilities 45,181 52,751 Changes in liabilities arising from financing activities Changes foreign exchange 31 Dec Year ended 2024 1 Jan 2024 Cash flows rate Other 2024 Lease liabilities non-current and current (note 22) 98,015 -12,261 -3 -22,588 63,164 Total liabilities from financing activities 98,015 -12,261 -3 -22,588 63,164 Changes foreign exchange 31 Dec Year ended 2025 1 Jan 2025 Cash flows rate Other 2025 Lease liabilities non-current and current (note 22) 63,164 -15,439 9,335 57,060 Total liabilities from financing activities 63,164 -15,439 - 9,335 57,060",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__104": {
"value": "Note 16 Trade and other payables NOK'000 2025 2024 Trade and other payables 7,717 8,555 Social Taxes and VAT 71,976 84,046 Accrued vacation pay (note 17) 54,864 57,809 Accrued expenses including salaries payable (note 17) 44,208 47,322 Other current payables (note 17) 14,212 5,734 Total Trade and Other Payables 192,977 203,466 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 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__103-1": {
"value": "Note 16 Trade and other payables NOK'000 2025 2024 Trade and other payables 7,717 8,555 Social Taxes and VAT 71,976 84,046 Accrued vacation pay (note 17) 54,864 57,809 Accrued expenses including salaries payable (note 17) 44,208 47,322 Other current payables (note 17) 14,212 5,734 Total Trade and Other Payables 192,977 203,466 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 19.Note 17 Other short-term debt NOK'000 2025 2024 Salaries payable, vacation pay, bonus etc. 99,072 105,131 Other accrued expenses 10,852 4,661 Other short-term debt 3,360 1,073 Total other short-term debt 113,284 110,865",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__102-1": {
"value": "Note 16 Trade and other payables NOK'000 2025 2024 Trade and other payables 7,717 8,555 Social Taxes and VAT 71,976 84,046 Accrued vacation pay (note 17) 54,864 57,809 Accrued expenses including salaries payable (note 17) 44,208 47,322 Other current payables (note 17) 14,212 5,734 Total Trade and Other Payables 192,977 203,466 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 19.Note 17 Other short-term debt NOK'000 2025 2024 Salaries payable, vacation pay, bonus etc. 99,072 105,131 Other accrued expenses 10,852 4,661 Other short-term debt 3,360 1,073 Total other short-term debt 113,284 110,865",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__101-1": {
"value": "Note 16 Trade and other payables NOK'000 2025 2024 Trade and other payables 7,717 8,555 Social Taxes and VAT 71,976 84,046 Accrued vacation pay (note 17) 54,864 57,809 Accrued expenses including salaries payable (note 17) 44,208 47,322 Other current payables (note 17) 14,212 5,734 Total Trade and Other Payables 192,977 203,466 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 19.Note 17 Other short-term debt NOK'000 2025 2024 Salaries payable, vacation pay, bonus etc. 99,072 105,131 Other accrued expenses 10,852 4,661 Other short-term debt 3,360 1,073 Total other short-term debt 113,284 110,865",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__110": {
"value": "Note 18 Related party disclosure % Equity interest Name Country of in-corporation Business Address 2025 2024 Webstep AS Norway c/o Rebel, Universitetsgata 2, 0164 Oslo 100% 100% Webstep ASA is the ultimate parent of the Group, and the sole owner of its only subsidiary, Webstep AS. 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 6 in the Annual Report and the Remuneration Report available on www.webstep.no).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__109": {
"value": "Note 18 Related party disclosure % Equity interest Name Country of in-corporation Business Address 2025 2024 Webstep AS Norway c/o Rebel, Universitetsgata 2, 0164 Oslo 100% 100% Webstep ASA is the ultimate parent of the Group, and the sole owner of its only subsidiary, Webstep AS. 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 6 in the Annual Report and the Remuneration Report available on www.webstep.no).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__111": {
"value": "Note 19 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 sufficient, financial \ufb02exibility. The objectives for capital management are regarded as achieved as of 31 December 2025. 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 criterias, 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.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__112": {
"value": "Note 20 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, 13,000 were forfeited during 2023 and 78,000 were forfeited during 2025. The options have vested in the following tranches: - 123,500 options vested 24 November 2021 - 97,500 options vested 24 November 2022 - 104,000 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, 150,000 were forfeited during 2024 and 150,000 were forfeited during 2025. The options have vested in the following tranches: - 43,750 options vested 25 November 2022 - 43,750 options vested 25 November 2023 - 87,500 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 100,000 options were granted on 8 April 2025. The options will vest in the following tranch: - 100,000 options vest 8 April 2028 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 - Exercise price for options granted 8 April 2025 is NOK 29.00 The potential dilution through the LTIP accounts was 8,309 shares in 2025. 78,00 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 2025 2024 Expense arising from equity-settled share-based payment transactions related to the Long-term incentive programme 531 900 Social security tax provisions -58 -413 Granted instruments: Option Option Quantity 100,000 200,000 Contractual life* 6 6 Strike price* 31.3 23.48 Share price* 24.6 22.3 Expected lifetime* 3 4 Expected volatility* 33.27% 32.10% Risk-free interest rate* 3.63% 3.46% Dividend yield 0 0 Model used Black-Scholes Black-Scholes Fair value per instrument* 4.39 6.36 Expenses NOK'000 2025 2024 Expenses related to the Long-term Incentive Programme (LTI) 531 900 Total share based payment expenses in the period 531 900 Social security tax expense for the period 103 457 Social security tax accrual for the period -58 -413 Movements during the year (LTI programme) Long-term incentive programme 2025 2025 2024 2024 Weighted Weighted Number of Average Number of Average instruments Strike Price instruments Strike Price Outstanding at 1 January 629,000 27.3 1,165,170 24.36 Granted 100,000 29 200,000 23.48 Exercised -78,000 16.73 -542,709 16.52 Forfeited -125,000 29.94 -75,000 33.24 Expired -25,000 29.94 -118,461 29.63 Outstanding at 31 December 501,000 25.97 629,000 27.3 Vested at 31 December 201,000 29.22 429,000 29.08 The weighted average exercise prices for options outstanding 24.14 21.98 Total share Granted Granted Number of share options Title options per 31.12.25 2025 2024 Anne Kristine Lund Chief Executive Officer, CEO 200,000 0 200,000 Henning Hesjedal Chief Financial Officer, CFO 100,000 100,000 0 Kristine Lund's options were granted on 6 June 2024 and Henning Hesjedal's options were granted on 8 April 2025. As of 31 December 2025 a total of 201,000 remaining options to key employees were vested. During the year 78,000 vested shares have been exercised by key employees, and 125,000 share options have been forfeited due to resignations of key employees",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__113": {
"value": "Note 21 Earnings per share NOK'000 (except number of shares in thousand) 2025 2024 Profit for the period from continued operations 41,964 49,190 Profit for the period from discontinued operations -1,605 325 Total profit for the period 40,359 49,514 Average number of shares (excl. treasury shares) 26,097 27,374 Average number of shares, fully diluted (excl. treasury shares) 26,107 27,463 Earnings per share (NOK) from continued operations 1.61 1.80 Earnings per share, fully diluted (NOK) from continued operations 1.61 1.79 Earnings per share (NOK) from discontinued operations -0.06 0.01 Earnings per share, fully diluted (NOK) from discontinued operations -0.06 0.01 Earnings per share (NOK) 1.55 1.81 Earnings per share, fully diluted (NOK) 1.55 1.80 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 8,309 shares for the full year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__116": {
"value": "Note 22 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: \u25cf Office 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 reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The weighted, average incremental borrowing rate applied at December 2024 is 7.0%. NOK'000 Offices Total Acquisition cost 1 January 2025 98,208 98,208 KPI adjustments 5,000 5,000 Acquisition cost 31 December 2025 103,208 103,208 Accumulated depreciation 1 January 2025 35,044 35,044 Accumulated depreciation on disposals - - Depreciation for the period 12,298 12,298 Accumulated depreciation 31 December 2025 47,342 47,342 Carrying amount of right-of-use assets 31 December 2025 55,866 55,866 Acquisition cost 1 January 2024 107,081 107,081 Disposal of right-of-use assets - - Revision of prior period KPI adjustment -8,873 -8,873 Acquisition cost 31 December 2024 98,208 98,208 Accumulated depreciation 1 January 2024 23,956 23,956 Accumulated depreciation on disposals - - Depreciation for the period 11,088 11,088 Accumulated depreciation 31 December 2024 35,044 35,044 Carrying amount of right-of-use assets 31 December 2024 63,164 63,164 Lower of remaining lease term or economic life 1-5 years Depreciation method Amortisation Expenses in the period related to practical expedients and variable payments NOK'000 2025 2024 Short-term lease expenses 256 112 Low-value assets lease expenses 45 52 Variable lease expenses in the period (not included in the lease liabilities) 4,513 2,709 Total lease expenses in the period related to practical expedients and variable payments 4,814 2,874 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 insubstance 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 outflows NOK'000 Offices Total Less than 1 year 28,143 28,143 1-2 years 9,374 9,374 2-3 years 9,374 9,374 3-4 years 9,374 9,374 4-5 years 8,714 8,714 More than 5 years 4,498 4,498 Total undiscounted lease liabilities at 31 December 2025 69,477 69,477 The future cash outflows to which the Group is potentially exposed that are not reflected 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 Summary of the lease liabilities in the financial statements Statement of: Offices Total Total lease liabilities 1 January 2025 Financial position 63,164 63,164 KPI adjustments Financial position 5,000 5,000 Cash payments for lease liabilities Cash flows -11,104 -11,104 Total lease liabilities 31 December 2025 Financial position 57,060 57,060 Current lease liabilities Financial position 11,879 11,879 Non-current lease liabilities Financial position 45,181 45,181 Cash out\ufb02ows for the principal portion of the lease liabilities Cash flows -11,104 -11,104 Cash out\ufb02ows Interest expense portion of the lease liabilities Cash \ufb02ows/profit or loss -4,335 -4,335 Total cash out\ufb02ows for leases recognised as leases Cash flows -15,439 -15,439 Cash out\ufb02ows recognised related to practical expedients and variable payments Financial position -4,814 Total cash out\ufb02ows for leases -20,254 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 15 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__114": {
"value": "Note 22 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: \u25cf Office 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 reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. The Group has applied its incremental borrowing rate for all leases except where rates are implicit in the contracts for company cars. The weighted, average incremental borrowing rate applied at December 2024 is 7.0%. NOK'000 Offices Total Acquisition cost 1 January 2025 98,208 98,208 KPI adjustments 5,000 5,000 Acquisition cost 31 December 2025 103,208 103,208 Accumulated depreciation 1 January 2025 35,044 35,044 Accumulated depreciation on disposals - - Depreciation for the period 12,298 12,298 Accumulated depreciation 31 December 2025 47,342 47,342 Carrying amount of right-of-use assets 31 December 2025 55,866 55,866 Acquisition cost 1 January 2024 107,081 107,081 Disposal of right-of-use assets - - Revision of prior period KPI adjustment -8,873 -8,873 Acquisition cost 31 December 2024 98,208 98,208 Accumulated depreciation 1 January 2024 23,956 23,956 Accumulated depreciation on disposals - - Depreciation for the period 11,088 11,088 Accumulated depreciation 31 December 2024 35,044 35,044 Carrying amount of right-of-use assets 31 December 2024 63,164 63,164 Lower of remaining lease term or economic life 1-5 years Depreciation method Amortisation Expenses in the period related to practical expedients and variable payments NOK'000 2025 2024 Short-term lease expenses 256 112 Low-value assets lease expenses 45 52 Variable lease expenses in the period (not included in the lease liabilities) 4,513 2,709 Total lease expenses in the period related to practical expedients and variable payments 4,814 2,874 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 insubstance 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 outflows NOK'000 Offices Total Less than 1 year 28,143 28,143 1-2 years 9,374 9,374 2-3 years 9,374 9,374 3-4 years 9,374 9,374 4-5 years 8,714 8,714 More than 5 years 4,498 4,498 Total undiscounted lease liabilities at 31 December 2025 69,477 69,477 The future cash outflows to which the Group is potentially exposed that are not reflected 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 Summary of the lease liabilities in the financial statements Statement of: Offices Total Total lease liabilities 1 January 2025 Financial position 63,164 63,164 KPI adjustments Financial position 5,000 5,000 Cash payments for lease liabilities Cash flows -11,104 -11,104 Total lease liabilities 31 December 2025 Financial position 57,060 57,060 Current lease liabilities Financial position 11,879 11,879 Non-current lease liabilities Financial position 45,181 45,181 Cash out\ufb02ows for the principal portion of the lease liabilities Cash flows -11,104 -11,104 Cash out\ufb02ows Interest expense portion of the lease liabilities Cash \ufb02ows/profit or loss -4,335 -4,335 Total cash out\ufb02ows for leases recognised as leases Cash flows -15,439 -15,439 Cash out\ufb02ows recognised related to practical expedients and variable payments Financial position -4,814 Total cash out\ufb02ows for leases -20,254 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 15 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__118": {
"value": "Note 23 Contingencies and legal claims The Group has not been involved in any legal or financial disputes in 2025, where an adverse outcome is considered more likely than remote.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__117": {
"value": "Note 23 Contingencies and legal claims The Group has not been involved in any legal or financial disputes in 2025, where an adverse outcome is considered more likely than remote.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__119": {
"value": "Note 24 Distribution made and proposed NOK'000 2025 2024 Cash dividends on ordinary shares declared and paid: Final dividends 62,322 27,789 Dividends per share 2.30 1.00 Proposed dividends on ordinary shares: Proposed dividends 40,490 62,322 Dividends per share 1.49 2.30",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s6__6__120": {
"value": "2.3",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s6__7__121": {
"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__6__122": {
"value": "1.49",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s6__7__122": {
"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__6__123": {
"value": "Note 25 Events after the balance sheet date Since 31 December 2025 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. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800IQHG9H6OHKI983",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}