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"value": "\n
\nNote 1 Corporate Information
\nOncoinvent ASA (\u201cthe Company\u201d or \u201cParent\u201d) as the Parent Company
\nand its subsidiaries (together \u201cthe Group\u201d)
\n\nis developing Radspherin\u00ae, a
\nreceptor-independent alpha radiation therapy that leverages the unique
\nanatomy of the abdominal cavity to destroy residual micrometastases
\nusing a single, highly localized dose of alpha radiation
\n\n\n\n\n\n\n\n. The initial
\nclinical focus is treatment of ovarian and colorectal cancer patients
\nafter surgical removal of the primary tumor and visible metastases in
\nthe peritoneum, the thin membrane lining the abdominal cavity and
\ncovering the abdominal organs.
\n
\nThis radiopharmaceutical is designed to prevent or delay recurrence in
\nthe peritoneal cavity, keeping patients disease-free for longer than the
\ncurrent standard of care and thereby also impacting overall survival. It
\nis broadly applicable to any cancer that spreads to the peritoneum, e.g.
\novarian, colorectal, and gastric cancers. Radspherin stands out for its
\nsimplicity, excellent safety profile, and seamless integration into
\nexisting surgical workflows. Oncoinvent\u2019s product is easy to use, avoids
\nsystemic delivery and significant toxicity. It is also differentiated in
\nbeing simple to manufacture, scalable, and supply de-risked.
\n
\nData from two trials in ovarian (phase 1) and colorectal (phase 1/2a)
\ncancers are highly promising, showing an excellent safety profile and
\nmeaningful signals of efficacy. Interim data from an ongoing,
\nrandomized, controlled phase 2 ovarian cancer trial is expected in
\n2026. With cost-effective manufacturing, blockbuster potential, active
\npharma partnership momentum, plus strong endorsements from
\nleading experts, Oncoinvent is built for scale and commercial success,
\nand is set to become the new standard for post-surgical cancer care.
\n
\nOncoinvent ASA is a public limited liability company incorporated and
\ndomiciled in Norway. The address of the registered office is
\nGullhaugveien 7, 0484 Oslo, Norway.
\n\n
The consolidated financial statements and the financial statement for
\n
the Company cover the year ending 31 December 2025 and were
\n
approved for issue by the Board of Directors on 22 April 2026.
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\nThe principal accounting policies applied in the preparation of these
\nfinancial statements are set out below. These policies have been
\nconsistently applied in all periods presented. Amounts are in
\nNorwegian kroner (NOK) and all values are presented in 1,000 NOK,
\nexcept when otherwise indicated. The presenting currency of the Group
\nand the Company is NOK.
\n
\n\n\n\n\n\n\n",
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"value": "\nis developing Radspherin\u00ae, a \nreceptor-independent alpha radiation therapy that leverages the unique \nanatomy of the abdominal cavity to destroy residual micrometastases \nusing a single, highly localized dose of alpha radiation\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag158": {
"value": "Oncoinvent ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag159": {
"value": "public limited liability",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag160": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag161": {
"value": "Gullhaugveien 7, 0484 Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag162": {
"value": "\nThe consolidated financial statements and the financial statement for
\nthe Company cover the year ending 31 December 2025 and were
\napproved for issue by the Board of Directors on 22 April 2026.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag163": {
"value": "\n
\n
\n\n
\n
Note 2 Basis for preparation and material
\n
accounting policies
\n
\n
The principal accounting policies applied in the preparation of these
\n
financial statements are set out below. These policies have been
\n
consistently applied in all periods presented. Amounts are in
\n
Norwegian kroner (NOK) and all values are presented in 1,000 NOK,
\n
except when otherwise indicated. The presenting currency of the Group
\n
and the Company is NOK.
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n
Basis for preparation
\n
The consolidated financial statements for the Group and the Company
\n
have been prepared in accordance with IFRS \u00ae Accounting Standards as
\n
adopted by the EU. The consolidated financial statements and the
\n
Company financial statements have been prepared on a historical cost
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
basis, except for the money market fund which is recognized at fair
\n
value through profit and loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag164": {
"value": "\n
\nNote 2 Basis for preparation and material
\naccounting policies
\n\n
The principal accounting policies applied in the preparation of these
\n
financial statements are set out below. These policies have been
\n
consistently applied in all periods presented. Amounts are in
\n
Norwegian kroner (NOK) and all values are presented in 1,000 NOK,
\n
except when otherwise indicated. The presenting currency of the Group
\n
and the Company is NOK.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n
Summary of material accounting policies
\n
The new and amended standards and interpretations from IFRS that
\n
were adopted by the EU with effect from 2025 did not have a significant
\n
impact on the reporting for 2024 and 2025. See below for additional
\n
information of new standards. The Group has not early adopted any
\n
standard, interpretation or amendment that has been issued but is not
\n
yet effective.
\n
\n
\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n
\n
Revenue recognition
\n
Revenue from contracts with customers is recognized when control of
\n
the goods or services are transferred to the customer at an amount that
\n
reflects the consideration to which the Group and the Company expect
\n
to be entitled in exchange for those goods or services. The Group and
\n
the Company have generally concluded that it is the principal in its
\n
revenue arrangements, because it typically controls the goods or
\n
services before transferring them to the customer.
\n
The Group\u2019s and the Company\u2019s products are still in the research and
\n
development phase and have limited revenue from sales of products
\n
yet.
\n
\n\n\n\n\n\n\n
\n
Government grants
\n
Government grants are recognized where there is reasonable assurance
\n
that the grant will be received, and all attached conditions will be
\n
complied with. When the grant relates to an expense item, it is
\n
recognized as income on a systematic basis over the periods that the
\n
costs, which it is intended to compensate, are expensed. Government
\n
grants have been recognized in the statement of profit or loss and other
\n
comprehensive income as income. Government grants are presented
\n
as gross income and related costs as expenses. Where the grant relates
\n
to an asset, it is recognized as income in equal amounts over the
\n
expected useful life of the related asset. If the Company receives non-
\n
monetary grants, the asset and the grant are recorded gross at nominal
\n
amounts and released to profit or loss over the expected useful life of
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
the asset, based on the pattern of consumption of the benefits of the
\n
underlying asset by equal annual instalments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Research and development costs
\n
Research costs are expensed as incurred.
\n
Internal development costs related to the Group\u2019s development of
\n
products are recognized in the income statement in the year incurred
\n
unless it meets the asset recognition criteria of IAS 38 \u201cIntangible
\n
Assets\u201d. An internally generated asset arising from the development
\n
phase of an R&D project is recognized as an intangible asset if the
\n
Group can demonstrate:
\n
\u2022 Its ability to use or sell the intangible assets
\n
\u2022 The technical feasibility of completing the intangible asset so
\n
that the asset will be available for use or sale
\n
\u2022 Its intention to complete and its ability and intention to use or
\n
sell the asset
\n
\u2022 How the asset will generate future economic benefits
\n
\u2022 The availability of adequate technical, financial and other
\n
resources to complete the development and use or sale of the
\n
asset
\n
\u2022 The ability to measure reliably the expenditure during
\n
development
\n
Uncertainties related to the regulatory approval process and results
\n
from on-going clinical trials, generally indicate that the criteria are not
\n
met until the time when marketing authorization is obtained from
\n
relevant regulatory authorities. The Group has currently no
\n
development expenditure qualifying for recognition under IAS 38.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Property, plant and equipment
\n
Property, plant and equipment are stated at cost, net of accumulated
\n
depreciation and accumulated impairment losses, if any. Acquisition
\n
cost includes expenditures that are directly attributable to the
\n
acquisition of the individual item. Property, plant and equipment are
\n
depreciated on a straight- line basis over the expected useful life of the
\n
asset. If significant individual parts of the assets have different useful
\n
lives, they are recognized and depreciated separately. Depreciation
\n
commences when the assets are ready for their intended use.
\n
An item of property, plant and equipment and any significant part
\n
initially recognized is derecognized upon disposal or when no future
\n
economic benefits are expected from its use or disposal. Any gain or
\n
loss arising on derecognition of the asset (calculated as the difference
\n
between the net disposal proceeds and the carrying amount of the
\n
asset) is included in the income statement when the asset is
\n
derecognized.
\n
The residual values, useful lives and methods of depreciation of the
\n
property, plant and equipment are reviewed at each financial year and
\n
adjusted prospectively, if appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Investment in subsidiaries
\n
Subsidiaries are consolidated in the Group Financial Statement. In the
\n
Company Financial Statement subsidiaries are measured at cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Lease
\n
Identifying a lease
\n
At the inception of a contract, the Group assesses whether the contract
\n
is, or contains, a lease. A contract is, or contains a lease, if the contract
\n
conveys the right to control the use of an identified asset for a period of
\n
time in exchange for consideration.
\n
The Group (the Company) as a lessee Separating components in the
\n
lease contract
\n
For contracts that constitute, or contain a lease, the Group (the
\n
Company) separates lease components if it benefits from the use of
\n
each underlying asset either on its own or together with other resources
\n
that are readily available, and the underlying asset is neither highly
\n
dependent on, nor highly interrelated with, the other underlying assets
\n
in the contract. The Group (the Company) then accounts for each lease
\n
component within the contract as a lease separately from non-lease
\n
components of the contract.
\n
Recognition of lease and exemptions
\n
At the lease commencement date, the Group (the Company)
\n
recognizes a lease liability and corresponding right-of-use asset for all
\n
lease agreements in which it is the lessee, except for the following
\n
exemptions applied:
\n
\u2022 Short-term leases (defined as 12 months or less
\n
\u2022 Low value assets
\n
\n
For these leases, the Group (the Company) recognizes the lease
\n
payments as other operating expenses in the statement of profit or loss
\n
when they incurred.
\n
Lease liabilities
\n
The lease liability is recognized at the commencement date of the
\n
lease. The Group (the Company) measures the lease liability at the
\n
present value of the lease payments for the right to use the underlying
\n
asset during the lease term that are not paid at the commencement
\n
date.
\n
The lease term represents the non-cancellable period of the lease,
\n
together with periods covered by an option either to extend or to
\n
terminate the lease when the Group (the Company) is reasonably
\n
certain to exercise this option.
\n
The lease payments included in the measurement comprise fixed lease
\n
payments (including in-substance fixed payments), less any lease
\n
incentives receivable.
\n
The lease liability is subsequently measured by increasing the carrying
\n
amount to reflect interest on the lease liability, reducing the carrying
\n
amount to reflect the lease payments made and remeasuring the
\n
carrying amount to reflect any reassessment or lease modifications.
\n
The Group (the Company) does not include variable lease payments in
\n
the lease liability. Instead, the Group (the Company) recognizes these
\n
variable lease expenses in profit or loss when they occur.
\n
Right-of-use assets
\n
The Group measures the right-of use asset at cost, less any
\n
accumulated depreciation and impairment losses, adjusted for any
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
remeasurement of lease liabilities. The cost of the right-of-use asset
\n
comprise:
\n
\u2022 The amount of the initial measurement of the lease liability
\n
recognized
\n
\u2022 Any lease payments made at or before the commencement
\n
date, less any incentives received
\n
\u2022 Any initial direct costs incurred by the Group.
\n
The Group (the Company) applies the depreciation requirements in IAS
\n
16 Property, Plant and Equipment in depreciating the right-of-use asset,
\n
except that the right-of-use asset is depreciated from the
\n
commencement date to the earlier of the lease term and the remaining
\n
useful life of the right-of-use asset.
\n
The Group (the Company) applies IAS 36 Impairment of Assets to
\n
determine whether the right-of-use asset is impaired and to account for
\n
any impairment loss identified.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Financial assets
\n
Initial recognition and measurement
\n
Financial assets are classified, at initial recognition, as subsequently
\n
measured at amortized cost, and fair value through profit or loss.
\n
Financial assets are recognized initially at fair value plus, in the case of
\n
financial assets not recorded at fair value through profit or loss,
\n
transaction costs that are attributable to the acquisition of the financial
\n
asset.
\n
Financial assets are derecognized when the rights to receive cash flows
\n
from the assets have expired or the Group has transferred its rights to
\n
receive cash flows from the assets.
\n
Financial assets at amortized cost
\n
This category is the most relevant to the Group. The Group measures
\n
financial assets at amortized cost if both of the following conditions are
\n
met:
\n
\u2022 The financial asset is held within a business model with the
\n
objective to hold financial assets in order to collect contractual
\n
cash flows; and
\n
\u2022 The contractual terms of the financial asset give rise on
\n
specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
\n
Financial assets at amortized cost are subsequently measured using
\n
the effective interest (EIR) method and are subject to impairment.
\n
Gains and losses are recognized in profit or loss when the asset is
\n
derecognized, modified or impaired.
\n
\n
Financial assets at fair value through profit or loss
\n
Financial assets at fair value through profit or loss are carried in the
\n
statement of financial position at fair value with net changes in fair
\n
value recognized in the statement of profit or loss.
\n
The Group financial assets at fair value through profit or loss include
\n
money market funds.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
Financial liabilities
\n
Initial recognition and measurement
\n
All financial liabilities are recognized initially at fair value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n
\n
The Group\u2019s financial liabilities include trade and other payables, and
\n
loans and borrowings.
\n
Subsequent measurement
\n
For purposes of subsequent measurement, financial liabilities are
\n
classified in one category:
\n
\u2022 Financial liabilities at amortized cost (loans and borrowings).
\n
\n
Derecognition
\n
A financial liability is derecognized when the obligation under the
\n
liability is discharged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nCurrent vs non-current classification
\nThe Group presents assets and liabilities in the statement of financial
\nposition based on current/non-current classification. An asset is
\ncurrent when it is:
\nExpected to be realized or intended to be sold or consumed in the
\nnormal operating cycle
\nHeld primarily for the purpose of trading
\nExpected to be realized within twelve months after the reporting period,
\nor
\nCash or cash equivalent unless restricted from being exchanged or
\nused to settle a liability for at least twelve months after the reporting
\nperiod
\n
\nAll other assets are classified as non-current. A liability is current when:
\n\u2022 It is expected to be settled in the normal operating cycle
\n\u2022 It is held primarily for the purpose of trading
\n\u2022 It is due to be settled within twelve months after the reporting
\nperiod, or
\n\u2022 There is no unconditional right to defer the settlement of the
\nliability for at least twelve months after the reporting period
\n
\nThe Company classifies all other liabilities as non-current. Deferred tax
\nassets and liabilities are classified as non-current assets and liabilities.
\n
\n\n
\n
\n
Impairment
\n
The Group assesses at each reporting date whether there is an
\n
indication that an asset may be impaired. If any indication exists, or
\n
when annual impairment testing for an asset is required, the Company
\n
estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable
\n
amount is the higher of an asset\u2019s or CGU\u2019s (cash-generating unit) fair
\n
value less costs of disposal and its value in use. It is determined for an
\n
individual asset, unless the asset does not generate cash inflows that
\n
are largely independent of those from other assets or groups of assets.
\n
Where the carrying amount of an asset or CGU exceeds its recoverable
\n
amount, the asset is considered impaired and is written down to its
\n
recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Share-based payments
\n
The Group operates an equity-settled, share-based compensation plan,
\n
under which the Group receives services from employees as
\n
consideration for share-based payments (options).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
The cost of equity-settled transactions is determined by the fair value at
\n
the date when the grant is made using an appropriate valuation model.
\n
That cost is recognized, together with a corresponding increase in other
\n
paid in capital in equity, over the period in which the performance
\n
and/or service conditions are fulfilled in employee benefits expense.
\n
The cumulative expense recognized for equity-settled transactions at
\n
each reporting date until the vesting date reflects the extent to which
\n
the vesting period has expired and the Group\u2019s best estimate of the
\n
number of equity instruments that will ultimately vest. The statement of
\n
profit or loss expense or credit for a period represents the movement in
\n
cumulative expense recognized at the beginning and end of that period
\n
and is recognized in employee benefits expense.
\n
The fair value of the options granted is measured using the Black-
\n
Scholes model. Measurement inputs include share price on the
\n
measurement date, exercise price of the instrument, expected volatility,
\n
weighted average expected life of the instruments, expected dividends
\n
and the risk-free interest rate.
\n
When the options are exercised, the Group will issue new shares. The
\n
proceeds received net of any directly attributable transaction costs are
\n
recognized as share capital (nominal value) and share premium
\n
reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Taxes
\n
Current income tax
\n
Current income tax assets and liabilities are measured at the amount
\n
expected to be recovered from or paid to the taxation authorities. The
\n
tax rates and tax laws used to compute the amount are those that are
\n
enacted or substantively enacted, at the reporting date in the country
\n
where the Group operates and generates taxable income.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Deferred tax
\n
Deferred tax is provided using the liability method on temporary
\n
differences between the tax bases of assets and liabilities and their
\n
carrying amounts for financial reporting purposes at the reporting date.
\n
Deferred tax liabilities are recognized for all taxable temporary
\n
differences, except when the deferred tax liability arises from the initial
\n
recognition of goodwill or an asset or liability in a transaction that is not
\n
a busines
s co\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nbination
and, at the
time of the tr
ansaction, affec
ts
\n
neither the accounting profit nor taxable profit or loss.
\n
Deferred tax assets are recognized for all deductible temporary
\n
differences, the carry forward of unused tax credits and any unused tax
\n
losses. Deferred tax assets are recognized to the extent that it is
\n
probable that taxable profit will be available against which the
\n
deductible temporary differences, and the carry forward of unused tax
\n
credits and unused tax losses can be utilized.
\n
The carrying amount of deferred tax assets is reviewed at each reporting
\n
date and reduced to the extent that it is no longer probable that
\n
sufficient taxable profit will be available to allow all or part of the
\n
deferred tax asset to be utilized. Unrecognized deferred tax assets are
\n
re-assessed at each reporting date and are recognized to the extent that
\n
it has become probable that future taxable profits will allow the
\n
deferred tax asset to be recovered.
\n
Deferred tax assets and liabilities are measured at the tax rates that are
\n
expected to apply in the year when the asset is realized or the liability is
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
settled, based on tax rates (and tax laws) that have been enacted or
\n
substantively enacted at the reporting date.
\n
Deferred tax relating to items recognized outside profit or loss is
\n
recognized outside profit or loss. Deferred tax items are recognized in
\n
correlation to the underlying transaction either in OCI or directly in
\n
equity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
Foreign currencies
\n
The Group\u2019s financial statements are presented in NOK, which is also
\n
the parent\u2019s functional currency.
\n
For each entity within the Group, the Group has determined the
\n
functional currency based on the primary economic environment of
\n
which the entity operates. Items included in the financial statements
\n
are measured using that functional currency based on the primary
\n
economic environment of which the entity operates. Items included in
\n
the financial statements are measured using that functional currency.
\n
The functional currency for the Group\u2019s entities is NOK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Transactions and balances
\n
Transactions in foreign currencies are recorded at their respective
\n
functional currency spot rates at the date the transaction first qualifies
\n
for recognition.
\n
Monetary assets and liabilities denominated in foreign currencies are
\n
translated at the functional currency spot rates of exchange at the
\n
reporting date.
\n
Differences arising on settlement or translation of monetary items are
\n
recognized in profit or loss as financial items.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
Cash and short-term deposits
\n
Cash and short-term deposits in the statement of financial position
\n
comprise cash at banks and on hand, short-term deposits with a
\n
maturity of three months or less and money market funds, which are
\n
subject to an insignificant risk of changes in value, as this are held for
\n
the purpose of meeting short-term cash commitments. See note 3.
\n
For the purpose of the statement of cash flows, cash and cash
\n
equivalents consist of cash, short-term deposits and money market
\n
fund as defined above. The indirect method is used to prepare the
\n
statement of cash flow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Provisions
\n
Provisions are recognized when the Group has a present obligation
\n
(legal or constructive) as a result of a past event, it is probable that an
\n
outflow of resources embodying economic benefits will be required to
\n
settle the obligation and a reliable estimate can be made of the amount
\n
of the obligation. The expense relating to a provision is presented in the
\n
Income Statement and other Comprehensive Income net of any
\n
reimbursement.
\n
If the effect of the time value of money is material, provisions are
\n
discounted using a current pre-tax rate that reflects, when appropriate,
\n
the risks specific to the liability. When discounting is used, the increase
\n
in the provision due to the passage of time is recognized as a finance
\n
cost.
\n
Contingent liabilities are not recognized in the statement of financial
\n
position but are reported in the relevant schedules and notes. They may
\n
arise from uncertainty as to the existence of a liability represent a
\n
liability in respect of which the amount cannot be reliably measured.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
Contingent liabilities are disclosed if the possibility of an outflow of
\n
economic benefit to settle the obligation is more than remote.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Pensions and other post-employment benefits
\n
The Group has a defined contribution pension scheme for all
\n
employees. Under the defined contribution scheme, the Group does
\n
not commit itself to paying specific future pension benefits, but makes
\n
annual contributions to the employees\u2019 pension savings.
\n
For 2025, the Group\u2019s payment to the defined contribution scheme
\n
amounts to 6% of salary up to 12G and additional 2% of salary between
\n
7.1G and 12G for employees in Oncoinvent Solutions AS and 7% of
\n
salary up to 12G and additional 18.1% of salary between 7.1G and 12G
\n
for employees in ASA (G is Norwegian National Insurance basic
\n
amount).
\n
Further details about pensions, and the closing of the defined benefit
\n
scheme, are given in Note 10.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
New and amended standards and interpretations
\n
The standards and interpretations that are issued, but not yet effective,
\n
up to the date of issuance of the Group\u2019s financial statements are
\n
disclosed in the following section. Note that only the ones that are
\n
expected to have material impact on the Group\u2019s financial position,
\n
performance, and/ or disclosures are discussed. The Group intends to
\n
adopt these standards, if applicable, when they become effective.
\n
\n
IFRS 18
\n
In April 2024, the International Accounting Standards Board issued IFRS
\n
18 Presentation and Disclosure in Financial Statements, which will
\n
replace IAS 1 Presentation of Financial Statements. IFRS 18 introduces
\n
new requirements for the presentation of income and expenses in the
\n
statement of profit and losses, including defined categories and
\n
subtotals, and enhanced disclosure requirements for management-
\n
defined performance measures. IFRS 18 is effective for annual
\n
reporting periods beginning on or after 1 January 2027, subject to
\n
endorsement by the European Union. The Group has not early adopted
\n
IFRS 18. Based on a preliminary assessment, IFRS 18 is expected to
\n
affect the presentation and disclosure of the consolidated statement of
\n
profit or loss when adopted but is not expected to affect the recognition
\n
or measurement of the Group\u2019s assets, liabilities, income or
\n
expenses. Changes in accounting policies and disclosures
\n
The accounting policies adopted are consistent with those of the
\n
previous financial year, except for the amendments to IFRS which have
\n
been implemented by the Group during the current financial year. No
\n
additional new standard has been applicable for the Group\u2019s 2025
\n
financial statements.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag166": {
"value": "\nBasis for preparation
\nThe consolidated financial statements for the Group and the Company
\nhave been prepared in accordance with IFRS \u00ae Accounting Standards as
\nadopted by the EU. The consolidated financial statements and the
\nCompany financial statements have been prepared on a historical cost
\n
\n\n\n\n\n\n\n\nbasis, except for the money market fund which is recognized at fair
\nvalue through profit and loss.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag169": {
"value": "\nBasis for consolidation
\nThe consolidated financial statements comprise the financial
\nstatements of the Company and its subsidiaries as of 31 December
\n2025. The subsidiaries are Oncoinvent Solutions AS located in Oslo
\nNorway, BerGenBio Limited, located in Oxford in the United Kingdom
\nand BerGenBio ApS in Denmark, all 100% owned and controlled by the
\nParent Company Oncoinvent ASA. Oncoinvent Solutions AS continue
\nthe business of Oncoinvent before the merger with BerGenBio in
\nOctober 2025. BerGenBio Limited and BerGenBio ApS are in the
\nprocess of being liquidated.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag176": {
"value": "Oncoinvent ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag175": {
"value": "\nGoing concern
\nThe 2025 Annual Report has been prepared based on a going concern
\nassumption in accordance with section 2-2 (8) of the Norwegian
\nAccounting act. The cash position 31 December 2025 expect to fund
\nthe company into 2027. Nevertheless, the company is dependent on
\nadditional funding to complete ongoing projects and continue future
\noperations and clinical development.
\n
\n\n\n\nNote 21 \u2013 Going concern
\n
\nThe cash position at end of 2025 of NOK 179.7 million on Group level
\nfunds the planned R&D activities into 2027 and beyond an interim
\nanalysis from the ongoing clinical trial in ovarian cancer, expected at
\nthe end of 2026. Additional funding will be required to continue and
\nfurther develop the clinical program and pipeline. The management and
\nthe Board are working to secure this in due time.
\nThe Board stated that the annual accounts represent a true and fair
\nview of the Group and Company\u2019s financial position at the turn of the
\nyear. According to the Norwegian Accounting Act section 2-2 (8), the
\nBoard confirmed that the financial statements have been prepared
\nunder the going concern assumption.
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag171": {
"value": "\n
\n\n
Summary of material accounting policies
\n
The new and amended standards and interpretations from IFRS that
\n
were adopted by the EU with effect from 2025 did not have a significant
\n
impact on the reporting for 2024 and 2025. See below for additional
\n
information of new standards. The Group has not early adopted any
\n
standard, interpretation or amendment that has been issued but is not
\n
yet effective.
\n
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n
New and amended standards and interpretations
\n
The standards and interpretations that are issued, but not yet effective,
\n
up to the date of issuance of the Group\u2019s financial statements are
\n
disclosed in the following section. Note that only the ones that are
\n
expected to have material impact on the Group\u2019s financial position,
\n
performance, and/ or disclosures are discussed. The Group intends to
\n
adopt these standards, if applicable, when they become effective.
\n
\n
IFRS 18
\n
In April 2024, the International Accounting Standards Board issued IFRS
\n
18 Presentation and Disclosure in Financial Statements, which will
\n
replace IAS 1 Presentation of Financial Statements. IFRS 18 introduces
\n
new requirements for the presentation of income and expenses in the
\n
statement of profit and losses, including defined categories and
\n
subtotals, and enhanced disclosure requirements for management-
\n
defined performance measures. IFRS 18 is effective for annual
\n
reporting periods beginning on or after 1 January 2027, subject to
\n
endorsement by the European Union. The Group has not early adopted
\n
IFRS 18. Based on a preliminary assessment, IFRS 18 is expected to
\n
affect the presentation and disclosure of the consolidated statement of
\n
profit or loss when adopted but is not expected to affect the recognition
\n
or measurement of the Group\u2019s assets, liabilities, income or
\n
expenses. Changes in accounting policies and disclosures
\n
The accounting policies adopted are consistent with those of the
\n
previous financial year, except for the amendments to IFRS which have
\n
been implemented by the Group during the current financial year. No
\n
additional new standard has been applicable for the Group\u2019s 2025
\n
financial statements.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag172": {
"value": "\nSummary of material accounting policies
\nThe new and amended standards and interpretations from IFRS that
\nwere adopted by the EU with effect from 2025 did not have a significant
\nimpact on the reporting for 2024 and 2025. See below for additional
\ninformation of new standards. The Group has not early adopted any
\nstandard, interpretation or amendment that has been issued but is not
\nyet effective.
\n
\n
\n\n\n\n\n\n\n\nNew and amended standards and interpretations
\nThe standards and interpretations that are issued, but not yet effective,
\nup to the date of issuance of the Group\u2019s financial statements are
\ndisclosed in the following section. Note that only the ones that are
\nexpected to have material impact on the Group\u2019s financial position,
\nperformance, and/ or disclosures are discussed. The Group intends to
\nadopt these standards, if applicable, when they become effective.
\n
\nIFRS 18
\nIn April 2024, the International Accounting Standards Board issued IFRS
\n18 Presentation and Disclosure in Financial Statements, which will
\nreplace IAS 1 Presentation of Financial Statements. IFRS 18 introduces
\nnew requirements for the presentation of income and expenses in the
\nstatement of profit and losses, including defined categories and
\nsubtotals, and enhanced disclosure requirements for management-
\ndefined performance measures. IFRS 18 is effective for annual
\nreporting periods beginning on or after 1 January 2027, subject to
\nendorsement by the European Union. The Group has not early adopted
\nIFRS 18. Based on a preliminary assessment, IFRS 18 is expected to
\naffect the presentation and disclosure of the consolidated statement of
\nprofit or loss when adopted but is not expected to affect the recognition
\nor measurement of the Group\u2019s assets, liabilities, income or
\nexpenses. Changes in accounting policies and disclosures
\nThe accounting policies adopted are consistent with those of the
\nprevious financial year, except for the amendments to IFRS which have
\nbeen implemented by the Group during the current financial year. No
\nadditional new standard has been applicable for the Group\u2019s 2025
\nfinancial statements.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag173": {
"value": "\nRevenue recognition
\nRevenue from contracts with customers is recognized when control of
\nthe goods or services are transferred to the customer at an amount that
\nreflects the consideration to which the Group and the Company expect
\nto be entitled in exchange for those goods or services. The Group and
\nthe Company have generally concluded that it is the principal in its
\nrevenue arrangements, because it typically controls the goods or
\nservices before transferring them to the customer.
\nThe Group\u2019s and the Company\u2019s products are still in the research and
\ndevelopment phase and have limited revenue from sales of products
\nyet.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag174": {
"value": "\nGovernment grants
\nGovernment grants are recognized where there is reasonable assurance
\nthat the grant will be received, and all attached conditions will be
\ncomplied with. When the grant relates to an expense item, it is
\nrecognized as income on a systematic basis over the periods that the
\ncosts, which it is intended to compensate, are expensed. Government
\ngrants have been recognized in the statement of profit or loss and other
\ncomprehensive income as income. Government grants are presented
\nas gross income and related costs as expenses. Where the grant relates
\nto an asset, it is recognized as income in equal amounts over the
\nexpected useful life of the related asset. If the Company receives non-
\nmonetary grants, the asset and the grant are recorded gross at nominal
\namounts and released to profit or loss over the expected useful life of
\n
\n\n\n\n\n\n\n\nthe asset, based on the pattern of consumption of the benefits of the
\nunderlying asset by equal annual instalments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag337": {
"value": "\nResearch and development costs
\nResearch costs are expensed as incurred.
\nInternal development costs related to the Group\u2019s development of
\nproducts are recognized in the income statement in the year incurred
\nunless it meets the asset recognition criteria of IAS 38 \u201cIntangible
\nAssets\u201d. An internally generated asset arising from the development
\nphase of an R&D project is recognized as an intangible asset if the
\nGroup can demonstrate:
\n\u2022 Its ability to use or sell the intangible assets
\n\u2022 The technical feasibility of completing the intangible asset so
\nthat the asset will be available for use or sale
\n\u2022 Its intention to complete and its ability and intention to use or
\nsell the asset
\n\u2022 How the asset will generate future economic benefits
\n\u2022 The availability of adequate technical, financial and other
\nresources to complete the development and use or sale of the
\nasset
\n\u2022 The ability to measure reliably the expenditure during
\ndevelopment
\nUncertainties related to the regulatory approval process and results
\nfrom on-going clinical trials, generally indicate that the criteria are not
\nmet until the time when marketing authorization is obtained from
\nrelevant regulatory authorities. The Group has currently no
\ndevelopment expenditure qualifying for recognition under IAS 38.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag338": {
"value": "\nProperty, plant and equipment
\nProperty, plant and equipment are stated at cost, net of accumulated
\ndepreciation and accumulated impairment losses, if any. Acquisition
\ncost includes expenditures that are directly attributable to the
\nacquisition of the individual item. Property, plant and equipment are
\ndepreciated on a straight- line basis over the expected useful life of the
\nasset. If significant individual parts of the assets have different useful
\nlives, they are recognized and depreciated separately. Depreciation
\ncommences when the assets are ready for their intended use.
\nAn item of property, plant and equipment and any significant part
\ninitially recognized is derecognized upon disposal or when no future
\neconomic benefits are expected from its use or disposal. Any gain or
\nloss arising on derecognition of the asset (calculated as the difference
\nbetween the net disposal proceeds and the carrying amount of the
\nasset) is included in the income statement when the asset is
\nderecognized.
\nThe residual values, useful lives and methods of depreciation of the
\nproperty, plant and equipment are reviewed at each financial year and
\nadjusted prospectively, if appropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag339": {
"value": "\nInvestment in subsidiaries
\nSubsidiaries are consolidated in the Group Financial Statement. In the
\nCompany Financial Statement subsidiaries are measured at cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag340": {
"value": "\nLease
\nIdentifying a lease
\nAt the inception of a contract, the Group assesses whether the contract
\nis, or contains, a lease. A contract is, or contains a lease, if the contract
\nconveys the right to control the use of an identified asset for a period of
\ntime in exchange for consideration.
\nThe Group (the Company) as a lessee Separating components in the
\nlease contract
\nFor contracts that constitute, or contain a lease, the Group (the
\nCompany) separates lease components if it benefits from the use of
\neach underlying asset either on its own or together with other resources
\nthat are readily available, and the underlying asset is neither highly
\ndependent on, nor highly interrelated with, the other underlying assets
\nin the contract. The Group (the Company) then accounts for each lease
\ncomponent within the contract as a lease separately from non-lease
\ncomponents of the contract.
\nRecognition of lease and exemptions
\nAt the lease commencement date, the Group (the Company)
\nrecognizes a lease liability and corresponding right-of-use asset for all
\nlease agreements in which it is the lessee, except for the following
\nexemptions applied:
\n\u2022 Short-term leases (defined as 12 months or less
\n\u2022 Low value assets
\n
\nFor these leases, the Group (the Company) recognizes the lease
\npayments as other operating expenses in the statement of profit or loss
\nwhen they incurred.
\nLease liabilities
\nThe lease liability is recognized at the commencement date of the
\nlease. The Group (the Company) measures the lease liability at the
\npresent value of the lease payments for the right to use the underlying
\nasset during the lease term that are not paid at the commencement
\ndate.
\nThe lease term represents the non-cancellable period of the lease,
\ntogether with periods covered by an option either to extend or to
\nterminate the lease when the Group (the Company) is reasonably
\ncertain to exercise this option.
\nThe lease payments included in the measurement comprise fixed lease
\npayments (including in-substance fixed payments), less any lease
\nincentives receivable.
\nThe lease liability is subsequently measured by increasing the carrying
\namount to reflect interest on the lease liability, reducing the carrying
\namount to reflect the lease payments made and remeasuring the
\ncarrying amount to reflect any reassessment or lease modifications.
\nThe Group (the Company) does not include variable lease payments in
\nthe lease liability. Instead, the Group (the Company) recognizes these
\nvariable lease expenses in profit or loss when they occur.
\nRight-of-use assets
\nThe Group measures the right-of use asset at cost, less any
\naccumulated depreciation and impairment losses, adjusted for any
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nremeasurement of lease liabilities. The cost of the right-of-use asset
\ncomprise:
\n\u2022 The amount of the initial measurement of the lease liability
\nrecognized
\n\u2022 Any lease payments made at or before the commencement
\ndate, less any incentives received
\n\u2022 Any initial direct costs incurred by the Group.
\nThe Group (the Company) applies the depreciation requirements in IAS
\n16 Property, Plant and Equipment in depreciating the right-of-use asset,
\nexcept that the right-of-use asset is depreciated from the
\ncommencement date to the earlier of the lease term and the remaining
\nuseful life of the right-of-use asset.
\nThe Group (the Company) applies IAS 36 Impairment of Assets to
\ndetermine whether the right-of-use asset is impaired and to account for
\nany impairment loss identified.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag342": {
"value": "\n
\nFinancial assets
\nInitial recognition and measurement
\nFinancial assets are classified, at initial recognition, as subsequently
\nmeasured at amortized cost, and fair value through profit or loss.
\nFinancial assets are recognized initially at fair value plus, in the case of
\nfinancial assets not recorded at fair value through profit or loss,
\ntransaction costs that are attributable to the acquisition of the financial
\nasset.
\nFinancial assets are derecognized when the rights to receive cash flows
\nfrom the assets have expired or the Group has transferred its rights to
\nreceive cash flows from the assets.
\nFinancial assets at amortized cost
\nThis category is the most relevant to the Group. The Group measures
\nfinancial assets at amortized cost if both of the following conditions are
\nmet:
\n\u2022 The financial asset is held within a business model with the
\nobjective to hold financial assets in order to collect contractual
\ncash flows; and
\n\u2022 The contractual terms of the financial asset give rise on
\nspecified dates to cash flows that are solely payments of
\nprincipal and interest on the principal amount outstanding.
\n
\nFinancial assets at amortized cost are subsequently measured using
\nthe effective interest (EIR) method and are subject to impairment.
\nGains and losses are recognized in profit or loss when the asset is
\nderecognized, modified or impaired.
\n\n
Financial assets at fair value through profit or loss
\n
Financial assets at fair value through profit or loss are carried in the
\n
statement of financial position at fair value with net changes in fair
\n
value recognized in the statement of profit or loss.
\n
The Group financial assets at fair value through profit or loss include
\n
money market funds.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag343": {
"value": "\nFinancial assets at fair value through profit or loss
\nFinancial assets at fair value through profit or loss are carried in the
\nstatement of financial position at fair value with net changes in fair
\nvalue recognized in the statement of profit or loss.
\nThe Group financial assets at fair value through profit or loss include
\nmoney market funds.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag344": {
"value": "\n
\n\n
Financial liabilities
\n
Initial recognition and measurement
\n
All financial liabilities are recognized initially at fair value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
The Group\u2019s financial liabilities include trade and other payables, and
\n
loans and borrowings.
\n
Subsequent measurement
\n
For purposes of subsequent measurement, financial liabilities are
\n
classified in one category:
\n
\u2022 Financial liabilities at amortized cost (loans and borrowings).
\n
\n
Derecognition
\n
A financial liability is derecognized when the obligation under the
\n
liability is discharged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag345": {
"value": "\nFinancial liabilities
\nInitial recognition and measurement
\nAll financial liabilities are recognized initially at fair value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nThe Group\u2019s financial liabilities include trade and other payables, and
\nloans and borrowings.
\nSubsequent measurement
\nFor purposes of subsequent measurement, financial liabilities are
\nclassified in one category:
\n\u2022 Financial liabilities at amortized cost (loans and borrowings).
\n\n
Derecognition
\n
A financial liability is derecognized when the obligation under the
\n
liability is discharged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag348": {
"value": "\nDerecognition
\nA financial liability is derecognized when the obligation under the
\nliability is discharged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag349": {
"value": "\n
\n\n
Impairment
\n
The Group assesses at each reporting date whether there is an
\n
indication that an asset may be impaired. If any indication exists, or
\n
when annual impairment testing for an asset is required, the Company
\n
estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable
\n
amount is the higher of an asset\u2019s or CGU\u2019s (cash-generating unit) fair
\n
value less costs of disposal and its value in use. It is determined for an
\n
individual asset, unless the asset does not generate cash inflows that
\n
are largely independent of those from other assets or groups of assets.
\n
Where the carrying amount of an asset or CGU exceeds its recoverable
\n
amount, the asset is considered impaired and is written down to its
\n
recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag350": {
"value": "\nImpairment
\nThe Group assesses at each reporting date whether there is an
\nindication that an asset may be impaired. If any indication exists, or
\nwhen annual impairment testing for an asset is required, the Company
\nestimates the asset\u2019s recoverable amount. An asset\u2019s recoverable
\namount is the higher of an asset\u2019s or CGU\u2019s (cash-generating unit) fair
\nvalue less costs of disposal and its value in use. It is determined for an
\nindividual asset, unless the asset does not generate cash inflows that
\nare largely independent of those from other assets or groups of assets.
\nWhere the carrying amount of an asset or CGU exceeds its recoverable
\namount, the asset is considered impaired and is written down to its
\nrecoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag351": {
"value": "\nShare-based payments
\nThe Group operates an equity-settled, share-based compensation plan,
\nunder which the Group receives services from employees as
\nconsideration for share-based payments (options).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe cost of equity-settled transactions is determined by the fair value at
\nthe date when the grant is made using an appropriate valuation model.
\nThat cost is recognized, together with a corresponding increase in other
\npaid in capital in equity, over the period in which the performance
\nand/or service conditions are fulfilled in employee benefits expense.
\nThe cumulative expense recognized for equity-settled transactions at
\neach reporting date until the vesting date reflects the extent to which
\nthe vesting period has expired and the Group\u2019s best estimate of the
\nnumber of equity instruments that will ultimately vest. The statement of
\nprofit or loss expense or credit for a period represents the movement in
\ncumulative expense recognized at the beginning and end of that period
\nand is recognized in employee benefits expense.
\nThe fair value of the options granted is measured using the Black-
\nScholes model. Measurement inputs include share price on the
\nmeasurement date, exercise price of the instrument, expected volatility,
\nweighted average expected life of the instruments, expected dividends
\nand the risk-free interest rate.
\nWhen the options are exercised, the Group will issue new shares. The
\nproceeds received net of any directly attributable transaction costs are
\nrecognized as share capital (nominal value) and share premium
\nreserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag353": {
"value": "\nTaxes
\nCurrent income tax
\nCurrent income tax assets and liabilities are measured at the amount
\nexpected to be recovered from or paid to the taxation authorities. The
\ntax rates and tax laws used to compute the amount are those that are
\nenacted or substantively enacted, at the reporting date in the country
\nwhere the Group operates and generates taxable income.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag354": {
"value": "\nDeferred tax
\nDeferred tax is provided using the liability method on temporary
\ndifferences between the tax bases of assets and liabilities and their
\ncarrying amounts for financial reporting purposes at the reporting date.
\nDeferred tax liabilities are recognized for all taxable temporary
\ndifferences, except when the deferred tax liability arises from the initial
\nrecognition of goodwill or an asset or liability in a transaction that is not
\na busines
s co\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nbination
and, at the
time of the tr
ansaction, affec
ts
neither the accounting profit nor taxable profit or loss.
\nDeferred tax assets are recognized for all deductible temporary
\ndifferences, the carry forward of unused tax credits and any unused tax
\nlosses. Deferred tax assets are recognized to the extent that it is
\nprobable that taxable profit will be available against which the
\ndeductible temporary differences, and the carry forward of unused tax
\ncredits and unused tax losses can be utilized.
\nThe carrying amount of deferred tax assets is reviewed at each reporting
\ndate and reduced to the extent that it is no longer probable that
\nsufficient taxable profit will be available to allow all or part of the
\ndeferred tax asset to be utilized. Unrecognized deferred tax assets are
\nre-assessed at each reporting date and are recognized to the extent that
\nit has become probable that future taxable profits will allow the
\ndeferred tax asset to be recovered.
\nDeferred tax assets and liabilities are measured at the tax rates that are
\nexpected to apply in the year when the asset is realized or the liability is
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nsettled, based on tax rates (and tax laws) that have been enacted or
\nsubstantively enacted at the reporting date.
\nDeferred tax relating to items recognized outside profit or loss is
\nrecognized outside profit or loss. Deferred tax items are recognized in
\ncorrelation to the underlying transaction either in OCI or directly in
\nequity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag356": {
"value": "\n
\n\n
Foreign currencies
\n
The Group\u2019s financial statements are presented in NOK, which is also
\n
the parent\u2019s functional currency.
\n
For each entity within the Group, the Group has determined the
\n
functional currency based on the primary economic environment of
\n
which the entity operates. Items included in the financial statements
\n
are measured using that functional currency based on the primary
\n
economic environment of which the entity operates. Items included in
\n
the financial statements are measured using that functional currency.
\n
The functional currency for the Group\u2019s entities is NOK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Transactions and balances
\nTransactions in foreign currencies are recorded at their respective
\nfunctional currency spot rates at the date the transaction first qualifies
\nfor recognition.
\nMonetary assets and liabilities denominated in foreign currencies are
\ntranslated at the functional currency spot rates of exchange at the
\nreporting date.
\nDifferences arising on settlement or translation of monetary items are
\nrecognized in profit or loss as financial items.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag357": {
"value": "\nForeign currencies
\nThe Group\u2019s financial statements are presented in NOK, which is also
\nthe parent\u2019s functional currency.
\nFor each entity within the Group, the Group has determined the
\nfunctional currency based on the primary economic environment of
\nwhich the entity operates. Items included in the financial statements
\nare measured using that functional currency based on the primary
\neconomic environment of which the entity operates. Items included in
\nthe financial statements are measured using that functional currency.
\nThe functional currency for the Group\u2019s entities is NOK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag358": {
"value": "\n
\n\n
Cash and short-term deposits
\n
Cash and short-term deposits in the statement of financial position
\n
comprise cash at banks and on hand, short-term deposits with a
\n
maturity of three months or less and money market funds, which are
\n
subject to an insignificant risk of changes in value, as this are held for
\n
the purpose of meeting short-term cash commitments. See note 3.
\n
For the purpose of the statement of cash flows, cash and cash
\n
equivalents consist of cash, short-term deposits and money market
\n
fund as defined above. The indirect method is used to prepare the
\n
statement of cash flow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag359": {
"value": "\nCash and short-term deposits
\nCash and short-term deposits in the statement of financial position
\ncomprise cash at banks and on hand, short-term deposits with a
\nmaturity of three months or less and money market funds, which are
\nsubject to an insignificant risk of changes in value, as this are held for
\nthe purpose of meeting short-term cash commitments. See note 3.
\nFor the purpose of the statement of cash flows, cash and cash
\nequivalents consist of cash, short-term deposits and money market
\nfund as defined above. The indirect method is used to prepare the
\nstatement of cash flow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag360": {
"value": "\nProvisions
\nProvisions are recognized when the Group has a present obligation
\n(legal or constructive) as a result of a past event, it is probable that an
\noutflow of resources embodying economic benefits will be required to
\nsettle the obligation and a reliable estimate can be made of the amount
\nof the obligation. The expense relating to a provision is presented in the
\nIncome Statement and other Comprehensive Income net of any
\nreimbursement.
\nIf the effect of the time value of money is material, provisions are
\ndiscounted using a current pre-tax rate that reflects, when appropriate,
\nthe risks specific to the liability. When discounting is used, the increase
\nin the provision due to the passage of time is recognized as a finance
\ncost.
\nContingent liabilities are not recognized in the statement of financial
\nposition but are reported in the relevant schedules and notes. They may
\narise from uncertainty as to the existence of a liability represent a
\nliability in respect of which the amount cannot be reliably measured.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nContingent liabilities are disclosed if the possibility of an outflow of
\neconomic benefit to settle the obligation is more than remote.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag362": {
"value": "\nPensions and other post-employment benefits
\nThe Group has a defined contribution pension scheme for all
\nemployees. Under the defined contribution scheme, the Group does
\nnot commit itself to paying specific future pension benefits, but makes
\nannual contributions to the employees\u2019 pension savings.
\nFor 2025, the Group\u2019s payment to the defined contribution scheme
\namounts to 6% of salary up to 12G and additional 2% of salary between
\n7.1G and 12G for employees in Oncoinvent Solutions AS and 7% of
\nsalary up to 12G and additional 18.1% of salary between 7.1G and 12G
\nfor employees in ASA (G is Norwegian National Insurance basic
\namount).
\nFurther details about pensions, and the closing of the defined benefit
\nscheme, are given in Note 10.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag365": {
"value": "\n
\n\n
\nNote 3 \u2013 Material accounting judgments,
\nestimates and assumptions
\nThe preparation of the Group\u2019s financial statements requires
\nmanagement to make judgments, estimates and assumptions that
\naffect the reported amounts of revenues, expenses, assets and
\nliabilities, and the disclosure of contingent liabilities. Uncertainty about
\nthese assumptions and estimates could result in outcomes that require
\na material adjustment to the carrying amount of assets or liabilities
\naffected in future periods.
\n\n
Merger between Oncoinvent and BerGenBio in 2025
\n
The triangular merger between former Oncoinvent ASA and Bergenbio
\n
Norge AS, where consideration shares were issued by former
\n
BerGenBio ASA to shareholders of former Oncoinvent ASA, was
\n
completed 29 October 2025. At completion of the merger, BerGenBio
\n
had ceased its activities, and the transaction has been classified as a
\n
reverse purchase of former BerGenBio ASA by former Oncoinvent ASA,
\n
and the transaction has been accounted according to IFRS 2 Share
\n
based payment as a reverse purchase. From 29 October 2025 all Group
\n
companies have been consolidated into the Oncoinvent Group. All
\n
identified assets and liabilities have been consolidated. The value of
\n
BerGenBio in the transaction was NOK 65 million. Of this NOK 43.4
\n
million in net assets has been identified and included in the Group
\n
balance sheet at completion of the transaction. The value above
\n
identified assets and liabilities has been treated as costs for purchase
\n
of the public listing and shareholders and has been recognized as costs
\n
in the Group accounts in 2025 by NOK 21.6 million included in other
\n
operating expenses.
\n
The historical financial information of the Group accounts up to the
\n
completion of the merger is from former Oncoinvent ASA. From 29
\n
October 2025 all Group companies have been consolidated and
\n
included in the Group accounts. Historical financial information in the
\n
parent company accounts is from the entity Oncoinvent ASA (previously
\n
named BerGenBio ASA).
\n
From the completion of the merger former BerGenBio ASA has changed
\n
name to Oncoinvent ASA and serves as the parent company in the
\n
Oncoinvent Group and is also public listed on Oslo Stock Exchange.
\n
The subsidiary Oncoinvent Solutions AS continues the operations of
\n
former Oncoinvent.
\n
BerGenBio's subsidiaries, BerGenBio ApS in Denmark and BerGenBio
\n
Limited in UK have ceased all of its operations and are under
\n
liquidation. Assets and liabilities have been included in the Group
\n
accounts from the merger 29 October 2025.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Estimates and assumptions
\nPreparation of the accounts in accordance with IFRS requires the use of
\njudgment, estimates and assumptions that have consequences for
\nrecognition in the balance sheet of assets and liabilities and recorded
\nrevenues and expenses. The use of estimates and assumptions is
\nbased on the best discretionary judgement of the Group\u2019s management
\nand the Board of Directors. Uncertainties about these adjustments and
\nestimates could result in outcomes that require adjustment to the
\ncarrying amount of assets or liabilities affected in future periods.
\nAssumptions and estimates were based on available information at the
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\ntime of the preparation of the financial statements. Existing
\ncircumstances and assumptions about future developments, however,
\nmay change and such changes are reflected when they occur.
\nShare-based payments
\nThe Group initially measures the cost of equity-settled transactions
\nwith employees using the Black-Scholes model to determine the fair
\nvalue of the options.
\nEstimating fair value for share-based payment transactions requires
\ndetermination of the most appropriate valuation model, which is
\ndependent on the terms and conditions of the grant. This estimate also
\nrequires determination of the most appropriate inputs to the valuation
\nmodel including the expected life of the share option, volatility and
\ndividend yield and making assumptions about them. The assumptions
\nand models used for estimating fair value for share-based payment
\ntransactions are disclosed in Note 6.
\nMoney market fund
\nMoney market fund is classified as cash and cash equivalent. The
\ncriteria for classifying this as cash equivalent are that these funds are
\nshort term, highly liquid, readily convertible into known amounts of
\ncash and subject to insignificant risk of change in value. The evaluation
\nof these criteria requires use of judgment. The purpose of the fund is to
\nmeet short-term commitments, and hence the Company has access to
\nuse the funds with only a few days\u2019 notice. The funds invested in is well-
\nknown and have invested in shares exchanged in an active marked, and
\nhence the funds are considered highly liquid. Even though it is not
\npossible to know the exact amount of cash the funds can be converted
\nto, the funds in which the money is invested are low risk and low profit,
\nand hence it is possible to predict the most likely outcomes. There are
\nexpected to be insignificant changes in value of these funds.
\nTaxes
\nDeferred tax assets are recognized for unused tax losses to the extent
\nthat it is probable that taxable profit will be available against which the
\nlosses can be utilized. The Group considers that a deferred tax asset
\nrelated to accumulated tax losses cannot be recognized in the
\nstatement of financial position until the product under development
\nhas been approved for marketing by the relevant authorities. Significant
\nmanagement judgement is required to determine the amount, if any, of
\ndeferred tax assets that can be recognized, based upon the likely timing
\nand the level of future taxable profits, together with future tax planning
\nstrategies.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag366": {
"value": "\n\nNote 3 \u2013 Material accounting judgments, \nestimates and assumptions \nThe preparation of the Group\u2019s financial statements requires \nmanagement to make judgments, estimates and assumptions that \naffect the reported amounts of revenues, expenses, assets and \nliabilities, and the disclosure of contingent liabilities. Uncertainty about \nthese assumptions and estimates could result in outcomes that require \na material adjustment to the carrying amount of assets or liabilities \naffected in future periods. \n\nMerger between Oncoinvent and BerGenBio in 2025 \nThe triangular merger between former Oncoinvent ASA and Bergenbio \nNorge AS, where consideration shares were issued by former \nBerGenBio ASA to shareholders of former Oncoinvent ASA, was \ncompleted 29 October 2025. At completion of the merger, BerGenBio \nhad ceased its activities, and the transaction has been classified as a \nreverse purchase of former BerGenBio ASA by former Oncoinvent ASA, \nand the transaction has been accounted according to IFRS 2 Share \nbased payment as a reverse purchase. From 29 October 2025 all Group \ncompanies have been consolidated into the Oncoinvent Group. All \nidentified assets and liabilities have been consolidated. The value of \nBerGenBio in the transaction was NOK 65 million. Of this NOK 43.4 \nmillion in net assets has been identified and included in the Group \nbalance sheet at completion of the transaction. The value above \nidentified assets and liabilities has been treated as costs for purchase \nof the public listing and shareholders and has been recognized as costs \nin the Group accounts in 2025 by NOK 21.6 million included in other \noperating expenses. \nThe historical financial information of the Group accounts up to the \ncompletion of the merger is from former Oncoinvent ASA. From 29 \nOctober 2025 all Group companies have been consolidated and \nincluded in the Group accounts. Historical financial information in the \nparent company accounts is from the entity Oncoinvent ASA (previously \nnamed BerGenBio ASA). \nFrom the completion of the merger former BerGenBio ASA has changed \nname to Oncoinvent ASA and serves as the parent company in the \nOncoinvent Group and is also public listed on Oslo Stock Exchange. \nThe subsidiary Oncoinvent Solutions AS continues the operations of \nformer Oncoinvent. \nBerGenBio's subsidiaries, BerGenBio ApS in Denmark and BerGenBio \nLimited in UK have ceased all of its operations and are under \nliquidation. Assets and liabilities have been included in the Group \naccounts from the merger 29 October 2025. \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEstimates and assumptions \nPreparation of the accounts in accordance with IFRS requires the use of \njudgment, estimates and assumptions that have consequences for \nrecognition in the balance sheet of assets and liabilities and recorded \nrevenues and expenses. The use of estimates and assumptions is \nbased on the best discretionary judgement of the Group\u2019s management \nand the Board of Directors. Uncertainties about these adjustments and \nestimates could result in outcomes that require adjustment to the \ncarrying amount of assets or liabilities affected in future periods. \nAssumptions and estimates were based on available information at the \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\ntime of the preparation of the financial statements. Existing \ncircumstances and assumptions about future developments, however, \nmay change and such changes are reflected when they occur. \nShare-based payments \nThe Group initially measures the cost of equity-settled transactions \nwith employees using the Black-Scholes model to determine the fair \nvalue of the options. \nEstimating fair value for share-based payment transactions requires \ndetermination of the most appropriate valuation model, which is \ndependent on the terms and conditions of the grant. This estimate also \nrequires determination of the most appropriate inputs to the valuation \nmodel including the expected life of the share option, volatility and \ndividend yield and making assumptions about them. The assumptions \nand models used for estimating fair value for share-based payment \ntransactions are disclosed in Note 6. \nMoney market fund \nMoney market fund is classified as cash and cash equivalent. The \ncriteria for classifying this as cash equivalent are that these funds are \nshort term, highly liquid, readily convertible into known amounts of \ncash and subject to insignificant risk of change in value. The evaluation \nof these criteria requires use of judgment. The purpose of the fund is to \nmeet short-term commitments, and hence the Company has access to \nuse the funds with only a few days\u2019 notice. The funds invested in is well-\nknown and have invested in shares exchanged in an active marked, and \nhence the funds are considered highly liquid. Even though it is not \npossible to know the exact amount of cash the funds can be converted \nto, the funds in which the money is invested are low risk and low profit, \nand hence it is possible to predict the most likely outcomes. There are \nexpected to be insignificant changes in value of these funds. \nTaxes \nDeferred tax assets are recognized for unused tax losses to the extent \nthat it is probable that taxable profit will be available against which the \nlosses can be utilized. The Group considers that a deferred tax asset \nrelated to accumulated tax losses cannot be recognized in the \nstatement of financial position until the product under development \nhas been approved for marketing by the relevant authorities. Significant \nmanagement judgement is required to determine the amount, if any, of \ndeferred tax assets that can be recognized, based upon the likely timing \nand the level of future taxable profits, together with future tax planning \nstrategies. \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag376": {
"value": "\nMerger between Oncoinvent and BerGenBio in 2025
\nThe triangular merger between former Oncoinvent ASA and Bergenbio
\nNorge AS, where consideration shares were issued by former
\nBerGenBio ASA to shareholders of former Oncoinvent ASA, was
\ncompleted 29 October 2025. At completion of the merger, BerGenBio
\nhad ceased its activities, and the transaction has been classified as a
\nreverse purchase of former BerGenBio ASA by former Oncoinvent ASA,
\nand the transaction has been accounted according to IFRS 2 Share
\nbased payment as a reverse purchase. From 29 October 2025 all Group
\ncompanies have been consolidated into the Oncoinvent Group. All
\nidentified assets and liabilities have been consolidated. The value of
\nBerGenBio in the transaction was NOK 65 million. Of this NOK 43.4
\nmillion in net assets has been identified and included in the Group
\nbalance sheet at completion of the transaction. The value above
\nidentified assets and liabilities has been treated as costs for purchase
\nof the public listing and shareholders and has been recognized as costs
\nin the Group accounts in 2025 by NOK 21.6 million included in other
\noperating expenses.
\nThe historical financial information of the Group accounts up to the
\ncompletion of the merger is from former Oncoinvent ASA. From 29
\nOctober 2025 all Group companies have been consolidated and
\nincluded in the Group accounts. Historical financial information in the
\nparent company accounts is from the entity Oncoinvent ASA (previously
\nnamed BerGenBio ASA).
\nFrom the completion of the merger former BerGenBio ASA has changed
\nname to Oncoinvent ASA and serves as the parent company in the
\nOncoinvent Group and is also public listed on Oslo Stock Exchange.
\nThe subsidiary Oncoinvent Solutions AS continues the operations of
\nformer Oncoinvent.
\nBerGenBio's subsidiaries, BerGenBio ApS in Denmark and BerGenBio
\nLimited in UK have ceased all of its operations and are under
\nliquidation. Assets and liabilities have been included in the Group
\naccounts from the merger 29 October 2025.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag369": {
"value": "\n
\n\n
\n
\n
Note 4 \u2013 Segments and revenue
\n
The Group is still in a R&D phase and currently does not generate
\n
revenues. For management purposes, the Group\u2019s activity is organized
\n
in one business unit, and the internal reporting is structured in
\n
accordance with this. All non-current assets are located at the
\n
Company\u2019s main office in Oslo, Norway. The preparation of the Group\u2019s
\n
financial statements requires management to make judgments,
\n
estimates and assumptions that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
Sales Revenue
\n
Oncoinvent signed in December of 2024 an agreement with Artbio. As
\n
part of the agreement Artbio will rent space and equipment as well as
\n
have access to specified services from Oncoinvent from 1 January
\n
2025.
\n
\n
The revenue in the Parent company is related to an outlicense
\n
agreement and intercompany management services.
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nREVENUE RECOGNIZED | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nRevenue from | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n5,404 | \ncontract | \n23,037 | \n 1,539 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 805 | \nOther revenue | \n | \n1,190 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 6,209 | \nSales revenue | \n23,037 | \n 2,729 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Skattefunn
\n
The Skattefunn R&D tax incentive scheme is a government program
\n
designed to stimulate research and development in Norwegian trade
\n
and industry.
\n
\n
For the Group a project was approved including 2024, and a new
\n
application has been approved for the years 2025-2027.
\n
For the Parent company (previously BerGenBio ASA) a project was
\n
approved including 2024.
\n
Industrial Ph.D. grant from The Research Council of Norway
\n
(Forskningsr\u00e5det)
\n
For the Group the industrial Ph.D. project is a collaboration between
\n
Oncoinvent ASA, Oslo University Hospital and the University of Oslo.
\n
The Ph.D. candidate for this project is employed by Oncoinvent. The
\n
project, Development of Targeted Radionuclide Therapy, is approved for
\n
the period 2022-2026.
\n
\n
For the Parent company the Ph.D. project was a collaboration between
\n
BerGenBio ASA and University of Bergen.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECOGNIZED IN STATEMENT OF PROFIT AND LOSS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 27 | \n | \nIndustrial Ph.D grant from The Research Council of Norway | \n282 | \n 624 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,777 | \n0 | \nTotal grants, other operating income | \n5,032 | \n 5,374 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 254 | \n 161 | \nIndustrial Ph.D grant from The Research Council of Norway | \n319 | \n 626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,004 | \n 161 | \nTotal grants receivables | \n5,069 | \n 5,376 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag370": {
"value": "\n
\n\n
Note 4 \u2013 Segments and revenue
\n
The Group is still in a R&D phase and currently does not generate
\n
revenues. For management purposes, the Group\u2019s activity is organized
\n
in one business unit, and the internal reporting is structured in
\n
accordance with this. All non-current assets are located at the
\n
Company\u2019s main office in Oslo, Norway. The preparation of the Group\u2019s
\n
financial statements requires management to make judgments,
\n
estimates and assumptions that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Sales Revenue
\n
Oncoinvent signed in December of 2024 an agreement with Artbio. As
\n
part of the agreement Artbio will rent space and equipment as well as
\n
have access to specified services from Oncoinvent from 1 January
\n
2025.
\n
\n
The revenue in the Parent company is related to an outlicense
\n
agreement and intercompany management services.
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nREVENUE RECOGNIZED | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nRevenue from | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n5,404 | \ncontract | \n23,037 | \n 1,539 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 805 | \nOther revenue | \n | \n1,190 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 6,209 | \nSales revenue | \n23,037 | \n 2,729 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Skattefunn
\n
The Skattefunn R&D tax incentive scheme is a government program
\n
designed to stimulate research and development in Norwegian trade
\n
and industry.
\n
\n
For the Group a project was approved including 2024, and a new
\n
application has been approved for the years 2025-2027.
\n
For the Parent company (previously BerGenBio ASA) a project was
\n
approved including 2024.
\n
Industrial Ph.D. grant from The Research Council of Norway
\n
(Forskningsr\u00e5det)
\n
For the Group the industrial Ph.D. project is a collaboration between
\n
Oncoinvent ASA, Oslo University Hospital and the University of Oslo.
\n
The Ph.D. candidate for this project is employed by Oncoinvent. The
\n
project, Development of Targeted Radionuclide Therapy, is approved for
\n
the period 2022-2026.
\n
\n
For the Parent company the Ph.D. project was a collaboration between
\n
BerGenBio ASA and University of Bergen.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECOGNIZED IN STATEMENT OF PROFIT AND LOSS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 27 | \n | \nIndustrial Ph.D grant from The Research Council of Norway | \n282 | \n 624 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,777 | \n0 | \nTotal grants, other operating income | \n5,032 | \n 5,374 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 254 | \n 161 | \nIndustrial Ph.D grant from The Research Council of Norway | \n319 | \n 626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,004 | \n 161 | \nTotal grants receivables | \n5,069 | \n 5,376 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag371": {
"value": "\nNote 4 \u2013 Segments and revenue
\nThe Group is still in a R&D phase and currently does not generate
\nrevenues. For management purposes, the Group\u2019s activity is organized
\nin one business unit, and the internal reporting is structured in
\naccordance with this. All non-current assets are located at the
\nCompany\u2019s main office in Oslo, Norway. The preparation of the Group\u2019s
\nfinancial statements requires management to make judgments,
\nestimates and assumptions that
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nSales Revenue
\nOncoinvent signed in December of 2024 an agreement with Artbio. As
\npart of the agreement Artbio will rent space and equipment as well as
\nhave access to specified services from Oncoinvent from 1 January
\n2025.
\n
\nThe revenue in the Parent company is related to an outlicense
\nagreement and intercompany management services.
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nREVENUE RECOGNIZED | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nRevenue from | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n5,404 | \ncontract | \n23,037 | \n 1,539 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 805 | \nOther revenue | \n | \n1,190 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,909 | \n 6,209 | \nSales revenue | \n23,037 | \n 2,729 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nSkattefunn
\nThe Skattefunn R&D tax incentive scheme is a government program
\ndesigned to stimulate research and development in Norwegian trade
\nand industry.
\n
\nFor the Group a project was approved including 2024, and a new
\napplication has been approved for the years 2025-2027.
\nFor the Parent company (previously BerGenBio ASA) a project was
\napproved including 2024.
\nIndustrial Ph.D. grant from The Research Council of Norway
\n(Forskningsr\u00e5det)
\n For the Group the industrial Ph.D. project is a collaboration between
\nOncoinvent ASA, Oslo University Hospital and the University of Oslo.
\nThe Ph.D. candidate for this project is employed by Oncoinvent. The
\nproject, Development of Targeted Radionuclide Therapy, is approved for
\nthe period 2022-2026.
\n
\nFor the Parent company the Ph.D. project was a collaboration between
\nBerGenBio ASA and University of Bergen.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECOGNIZED IN STATEMENT OF PROFIT AND LOSS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 27 | \n | \nIndustrial Ph.D grant from The Research Council of Norway | \n282 | \n 624 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,777 | \n0 | \nTotal grants, other operating income | \n5,032 | \n 5,374 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 254 | \n 161 | \nIndustrial Ph.D grant from The Research Council of Norway | \n319 | \n 626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,004 | \n 161 | \nTotal grants receivables | \n5,069 | \n 5,376 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag375": {
"value": "Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECOGNIZED IN STATEMENT OF PROFIT AND LOSS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 27 | \n | \nIndustrial Ph.D grant from The Research Council of Norway | \n282 | \n 624 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,777 | \n0 | \nTotal grants, other operating income | \n5,032 | \n 5,374 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nGRANTS RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 4,750 | \n | \nSkattefunn | \n4,750 | \n 4,750 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 254 | \n 161 | \nIndustrial Ph.D grant from The Research Council of Norway | \n319 | \n 626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,004 | \n 161 | \nTotal grants receivables | \n5,069 | \n 5,376 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\n
\n
\nNote 5 \u2013 Salary and personnel expense and
\nmanagement remuneration
\n
\n\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nSALARY AND BENEFIT EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 8,384 | \n9,830 | \nSalaries and holiday pay | \n46,946 | \n 45,718 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 154 | \n1,145 | \nSocial security tax | \n7,803 | \n 8,064 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,400 | \n | \nBonuses | \n5,333 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 861 | \n773 | \nPension expenses | \n3,503 | \n 3,699 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,709 | \n(3,476) | \nShare-based payment expenses | \n3,873 | \n 2,191 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (42) | \n | \nSocial security cost on share-based payments | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,060 | \n155 | \nOther personnel costs | \n2,262 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 17,527 | \n8,427 | \nTotal salaries and personnel expense | \n69,721 | \n 59,076 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5 | \n4 | \nNumber of FTEs employed during the financial year | \n38 | \n40 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5 | \n2.5 | \nNumber of FTEs at end of year | \n44 | \n34 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
596
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nFor compensation to the Board and Management, please see
\nCompensation Report 2025 published on the Company\u2019s website.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Key Management personnel and Board compensation (in 1,000 NOK):
\n
Numbers in the table below are included according to the Group accounts for the Management and the Board. This means Executives in Oncoinvent for
\n
2024 and 2025 (annual equivalent):
\n
\n
\n\n\n | \n | \n | \nShare base | \n | \n\n\n\n\n\n\n\n
\n\n| 2025 | \n | \n | \nbenefit | \n | \n\n\n\n\n\n\n\n
\n\n | \nShort-term | \nPost employment | \n | \n | \n\n\n\n\n\n\n\n
\n\n| NOK 1,000 | \nbenefit | \n | \n(period costs) | \nTotal | \n\n\n\n\n\n\n\n
\n\n| \u00d8ystein Soug (CEO) | \n3,807 | \n 130 | \n 649 | \n 4,587 | \n\n\n\n\n\n\n\n
\n\n| Tore Kvam (CFO) | \n2,532 | \n 129 | \n 248 | \n 2,909 | \n\n\n\n\n\n\n\n
\n\n| Kari Myren (CMO) | \n2,580 | \n 130 | \n 258 | \n 2,968 | \n\n\n\n\n\n\n\n
\n\n| Gro Elisabeth Hjellum (COO) | \n2,411 | \n 131 | \n 275 | \n 2,817 | \n\n\n\n\n\n\n\n
\n\n| Kristine Lofthus (CPO) | \n1,722 | \n 128 | \n 252 | \n 2,102 | \n\n\n\n\n\n\n\n
\n\n| Stian Brekke (Head of Regulatory) | \n1,574 | \n 115 | \n 260 | \n 1,949 | \n\n\n\n\n\n\n\n
\n\n| Anne-Kirsti Aksnes (CCO) | \n2,057 | \n 109 | \n 237 | \n 2,403 | \n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik (Head of QA) | \n2,150 | \n 91 | \n 240 | \n 2,480 | \n\n\n\n\n\n\n\n
\n\n| Total management | \n18,833 | \n 962 | \n 2,420 | \n 22,215 | \n\n\n\n\n\n\n\n
\n\n| Gillies O'Bryan-Tear (chair) | \n600 | \n | \n 67 | \n 667 | \n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik | \n370 | \n | \n | \n 370 | \n\n\n\n\n\n\n\n
\n\n| Hilde Steineger | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Orlando Oliveira | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Olav Helleb\u00f8 (from Nov 2025)\n\n\n | \n370 | \n | \n | \n 370 | \n\n\n\n\n\n\n\n
\n\n| Johan H\u00e4ggblad (from Nov 2025) | \n370 | \n | \n 23 | \n 393 | \n\n\n\n\n\n\n\n
\n\n| Total board and other | \n 2,820 | \n0 | \n186 | \n3006 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n | \n | \n | \nShare base | \n | \n\n\n\n\n\n
\n\n| 2024 | \n | \n | \nbenefit | \n | \n\n\n\n\n\n
\n\n | \nShort-term | \n | \n | \n | \n\n\n\n\n\n
\n\n| NOK 1,000 | \nbenefit | \nPost employment | \n(period costs) | \nTotal | \n\n\n\n\n\n
\n\n| \u00d8ystein Soug (CEO from Sept 2024) | \n918 | \n 35 | \n 122 | \n 1,075 | \n\n\n\n\n\n
\n\n| Tore Kvam (CFO) | \n1,737 | \n 119 | \n 47 | \n 1,903 | \n\n\n\n\n\n
\n\n| Kari Myren (CMO) | \n2,053 | \n 120 | \n 103 | \n 2,276 | \n\n\n\n\n\n
\n\n| Gro Elisabeth Hjellum (COO) | \n1,905 | \n 122 | \n 91 | \n 2,118 | \n\n\n\n\n\n
\n\n| Kristine Lofthus (CPO) | \n1,445 | \n 118 | \n 51 | \n 1,614 | \n\n\n\n\n\n
\n\n| Stian Brekke (Head of Regulatory) | \n1,335 | \n 111 | \n 63 | \n 1,509 | \n\n\n\n\n\n
\n\n| Anne-Kirsti Aksnes (CCO) | \n1,868 | \n 109 | \n 44 | \n 2,021 | \n\n\n\n\n\n
\n\n| Anne Cecilie Alvik (Head of QA) | \n1,267 | \n 121 | \n 23 | \n 1,411 | \n\n\n\n\n\n
\n\n| Total management | \n12,528 | \n 855 | \n 543 | \n 13,926 | \n\n\n\n\n\n
\n\n| Gillies O'Bryan-Tear | \n | \n | \n26 | \n 26 | \n\n\n\n\n\n
\n\n| Hilde Steineger | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Orlando Oliveira | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Roy H. Larsen (chair) | \n367 | \n | \n | \n 367 | \n\n\n\n\n\n
\n\n| \u00d8yvind Sverre Bruland | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Petter Jan Fjellstad | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Thora J. Jonasdottir | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Mona Elisabeth Rootwelt-Revheim | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Total board and other | \n 1,559 | \n0 | \n59 | \n1618 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n
No loans or guarantees have been given to any members of Company
\n
Management, the Board of directors or other corporate bodies.
\n
Bonus
\n
Management received a bonus according to the established bonus
\n
program based on achievement of key financial and non-financial
\n
objectives. According to the bonus program, participants can receive
\n
maximum between 10-30 % in bonus per year of their annual base
\n
salary. The bonus is calculated based on yearly objectives.
\n
Pension
\n
The company has defined contribution plans in accordance with local
\n
laws. The contribution plan covers full-time employees and amounts to
\n
between 6 % and 8 % of the salary. Where 6% is calculated up to 12 G
\n
(see definition of the basic amount) and an addition of 2% between 7,1-
\n
12 G. The employees may influence the investment management
\n
through an agreement with Gjensidige ASA. The contribution is
\n
expensed when it is accrued. The company also has a contractual
\n
pension in the private sector (AFP \u2013 early retirement pension plan) as
\n
part of the collective agreement scheme agreed upon with unions. The
\n
contractual pension is considered a current expense.
\n
Severance pay
\n
The CEO has an agreement where there is a mutual notice period of 3
\n
months. Also, the CEO has an agreement which gives him the right to a
\n
compensation of 12 months severance pay. There are no similar
\n
arrangements for any of the other employees of the Company with
\n
respect to termination of their employment.
\n
Share options
\n
Management and other employees have during the year been granted
\n
share options. The share option plan is further presented in note 6.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag382": {
"value": "\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nSALARY AND BENEFIT EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 8,384 | \n9,830 | \nSalaries and holiday pay | \n46,946 | \n 45,718 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 154 | \n1,145 | \nSocial security tax | \n7,803 | \n 8,064 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,400 | \n | \nBonuses | \n5,333 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 861 | \n773 | \nPension expenses | \n3,503 | \n 3,699 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,709 | \n(3,476) | \nShare-based payment expenses | \n3,873 | \n 2,191 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (42) | \n | \nSocial security cost on share-based payments | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,060 | \n155 | \nOther personnel costs | \n2,262 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 17,527 | \n8,427 | \nTotal salaries and personnel expense | \n69,721 | \n 59,076 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5 | \n4 | \nNumber of FTEs employed during the financial year | \n38 | \n40 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5 | \n2.5 | \nNumber of FTEs at end of year | \n44 | \n34 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
596
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
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"language": "en",
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},
"Tag397": {
"value": "\nKey Management personnel and Board compensation (in 1,000 NOK):
\nNumbers in the table below are included according to the Group accounts for the Management and the Board. This means Executives in Oncoinvent for
\n2024 and 2025 (annual equivalent):
\n\n
\n\n\n | \n | \n | \nShare base | \n | \n\n\n\n\n\n\n\n
\n\n| 2025 | \n | \n | \nbenefit | \n | \n\n\n\n\n\n\n\n
\n\n | \nShort-term | \nPost employment | \n | \n | \n\n\n\n\n\n\n\n
\n\n| NOK 1,000 | \nbenefit | \n | \n(period costs) | \nTotal | \n\n\n\n\n\n\n\n
\n\n| \u00d8ystein Soug (CEO) | \n3,807 | \n 130 | \n 649 | \n 4,587 | \n\n\n\n\n\n\n\n
\n\n| Tore Kvam (CFO) | \n2,532 | \n 129 | \n 248 | \n 2,909 | \n\n\n\n\n\n\n\n
\n\n| Kari Myren (CMO) | \n2,580 | \n 130 | \n 258 | \n 2,968 | \n\n\n\n\n\n\n\n
\n\n| Gro Elisabeth Hjellum (COO) | \n2,411 | \n 131 | \n 275 | \n 2,817 | \n\n\n\n\n\n\n\n
\n\n| Kristine Lofthus (CPO) | \n1,722 | \n 128 | \n 252 | \n 2,102 | \n\n\n\n\n\n\n\n
\n\n| Stian Brekke (Head of Regulatory) | \n1,574 | \n 115 | \n 260 | \n 1,949 | \n\n\n\n\n\n\n\n
\n\n| Anne-Kirsti Aksnes (CCO) | \n2,057 | \n 109 | \n 237 | \n 2,403 | \n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik (Head of QA) | \n2,150 | \n 91 | \n 240 | \n 2,480 | \n\n\n\n\n\n\n\n
\n\n| Total management | \n18,833 | \n 962 | \n 2,420 | \n 22,215 | \n\n\n\n\n\n\n\n
\n\n| Gillies O'Bryan-Tear (chair) | \n600 | \n | \n 67 | \n 667 | \n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik | \n370 | \n | \n | \n 370 | \n\n\n\n\n\n\n\n
\n\n| Hilde Steineger | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Orlando Oliveira | \n370 | \n | \n 32 | \n 402 | \n\n\n\n\n\n\n\n
\n\n| Olav Helleb\u00f8 (from Nov 2025)\n\n\n | \n370 | \n | \n | \n 370 | \n\n\n\n\n\n\n\n
\n\n| Johan H\u00e4ggblad (from Nov 2025) | \n370 | \n | \n 23 | \n 393 | \n\n\n\n\n\n\n\n
\n\n| Total board and other | \n 2,820 | \n0 | \n186 | \n3006 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \n | \nShare base | \n | \n\n\n\n\n\n
\n\n| 2024 | \n | \n | \nbenefit | \n | \n\n\n\n\n\n
\n\n | \nShort-term | \n | \n | \n | \n\n\n\n\n\n
\n\n| NOK 1,000 | \nbenefit | \nPost employment | \n(period costs) | \nTotal | \n\n\n\n\n\n
\n\n| \u00d8ystein Soug (CEO from Sept 2024) | \n918 | \n 35 | \n 122 | \n 1,075 | \n\n\n\n\n\n
\n\n| Tore Kvam (CFO) | \n1,737 | \n 119 | \n 47 | \n 1,903 | \n\n\n\n\n\n
\n\n| Kari Myren (CMO) | \n2,053 | \n 120 | \n 103 | \n 2,276 | \n\n\n\n\n\n
\n\n| Gro Elisabeth Hjellum (COO) | \n1,905 | \n 122 | \n 91 | \n 2,118 | \n\n\n\n\n\n
\n\n| Kristine Lofthus (CPO) | \n1,445 | \n 118 | \n 51 | \n 1,614 | \n\n\n\n\n\n
\n\n| Stian Brekke (Head of Regulatory) | \n1,335 | \n 111 | \n 63 | \n 1,509 | \n\n\n\n\n\n
\n\n| Anne-Kirsti Aksnes (CCO) | \n1,868 | \n 109 | \n 44 | \n 2,021 | \n\n\n\n\n\n
\n\n| Anne Cecilie Alvik (Head of QA) | \n1,267 | \n 121 | \n 23 | \n 1,411 | \n\n\n\n\n\n
\n\n| Total management | \n12,528 | \n 855 | \n 543 | \n 13,926 | \n\n\n\n\n\n
\n\n| Gillies O'Bryan-Tear | \n | \n | \n26 | \n 26 | \n\n\n\n\n\n
\n\n| Hilde Steineger | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Orlando Oliveira | \n | \n | \n11 | \n 11 | \n\n\n\n\n\n
\n\n| Roy H. Larsen (chair) | \n367 | \n | \n | \n 367 | \n\n\n\n\n\n
\n\n| \u00d8yvind Sverre Bruland | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Petter Jan Fjellstad | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Thora J. Jonasdottir | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Mona Elisabeth Rootwelt-Revheim | \n298 | \n | \n | \n 298 | \n\n\n\n\n\n
\n\n| Total board and other | \n 1,559 | \n0 | \n59 | \n1618 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\nNo loans or guarantees have been given to any members of Company
\nManagement, the Board of directors or other corporate bodies.
\nBonus
\nManagement received a bonus according to the established bonus
\nprogram based on achievement of key financial and non-financial
\nobjectives. According to the bonus program, participants can receive
\nmaximum between 10-30 % in bonus per year of their annual base
\nsalary. The bonus is calculated based on yearly objectives.
\nPension
\nThe company has defined contribution plans in accordance with local
\nlaws. The contribution plan covers full-time employees and amounts to
\nbetween 6 % and 8 % of the salary. Where 6% is calculated up to 12 G
\n(see definition of the basic amount) and an addition of 2% between 7,1-
\n12 G. The employees may influence the investment management
\nthrough an agreement with Gjensidige ASA. The contribution is
\nexpensed when it is accrued. The company also has a contractual
\npension in the private sector (AFP \u2013 early retirement pension plan) as
\npart of the collective agreement scheme agreed upon with unions. The
\ncontractual pension is considered a current expense.
\nSeverance pay
\nThe CEO has an agreement where there is a mutual notice period of 3
\nmonths. Also, the CEO has an agreement which gives him the right to a
\ncompensation of 12 months severance pay. There are no similar
\narrangements for any of the other employees of the Company with
\nrespect to termination of their employment.
\nShare options
\nManagement and other employees have during the year been granted
\nshare options. The share option plan is further presented in note 6.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag383": {
"value": "\n
\n
\n
\n\n
\n\n\n| NO. OF OPTIONS | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| # OF OPTIONS* | \nWEIGHTED AVERAGE STRIKE PRICE* | \n# OF OPTIONS* | \nWEIGHTED AVERAGE STRIKE PRICE* | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Outstanding options 1.1 | \n 1 229 808 | \n 17,73 | \n 941 260 | \n 48,97 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Options granted | \n 30 044 000 | \n 0,84 | \n 841 110 | \n 4,96 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Options forfeited | \n (257 109) | \n 12,51 | \n (512 562) | \n 50,77 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Options exercised | \n0 | \n | \n0 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Option adjusted | \n 1 044 669 | \n 5,54 | \n 0 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Options expired | \n (30 298) | \n 38,65 | \n (40 000) | \n 52,00 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Outstanding options 31.12 | \n 32 031 070 | \n 1,55 | \n 1 229 808 | \n 18,02 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Of which exercisable | \n 693 122 | \n 25,51 | \n 318 682 | \n 49,96 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The fair value of the options has been calculated using Black & Scholes
\noption-pricing model. The average fair value of the options granted in
\nsecond half of 2025 was NOK 0.19.
\n
\n* Numbers in the table above is as of 31 December 2025. After the
\nperiod, in 2026, a reverse share split has been executed where 100
\nshares have been merged to 1 share. All share options granted before
\nthe reverse share split have in 2026 been adjusted accordingly; 100
\noptions have been merged to 1 option, the strike has been adjusted up
\nby 100.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nThe outstanding options are subject to the following conditions:
\n
\n
\n
\n
\n
\n\n
\n\n\n| EXPIRY DATE | \nAVERAGE STRIKE PRICE* | \nNUMBER OF SHARE OPTIONS* | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 2026 | \n38.70 | \n 92,047 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2027 | \n42.30 | \n 42,066 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2028 | \n50.47 | \n 127,592 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2029 | \n52.00 | \n 54,956 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2030 | \n52.00 | \n 29,338 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2031 | \n1.69 | \n 1,015,291 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2032 | \n0.78 | \n 30,669,780 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n 32,031,070 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n*Numbers in the table above is as of 31 December 2025. After the
\nperiod, in 2026, a reverse share split has been executed where 100
\nshares have been merged to 1 share. All share options granted before
\nthe reverse share split have in 2026 been adjusted accordingly; 100
\noptions have been merged to 1 option, the strike has been adjusted up
\nby 100.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\nThe fair value of the options has been calculated using Black & Scholes option-pricing model.
\n
\n
\n
\n
\n0
\n\n
\n\n\n| Outstanding options | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| at 31.12.2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Exercise price (NOK)* | \nNumber of outstanding options* | \nWeighted Average remaining | \nNumber of options exercisable* | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ncontractual life | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0.50 | \n25,770,000 | \n6.98 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,16 - 3,04 | \n5,537,203 | \n6.08 | \n212,473 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 11.06 | \n374,143 | \n5.26 | \n155,896 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 38.65 - 46,38 | \n162,008 | \n0.88 | \n162,008 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 52,00 - 55,39 | \n187,716 | \n3.23 | \n162,745 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n32,031,070 | \n | \n 693,122 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The calculations are based on the following assumptions:
\n
\nShare price on the grant date
\nThe share price is set to the WVAP in the grant date.
\n
\nThe strike price per option
\nThe strike price is the share price on the grant date.
\n
\nVolatility
\nIt is assumed that historic volatility is an indication of future volatility.
\nThe expected volatility is therefore stipulated to be the same as the
\nhistoric volatility of 55%.
\nThe term of the option
\nIt is assumed that 50 % of the options will exercise the options once
\nthey are exercised. The options are expected to have a term of 7 years.
\n
\nDividend
\nThe estimated dividend per share is NOK 0 per annum.
\nRisk-free interest rate
\nThe risk-free interest rate is set equal to the interest rate on government
\nbonds during the term of the option.
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| Number of options held by Management team | \nPosition | \n2025* | \n2024* | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00d8ystein Soug | \nChief Executive Officer | \n6,106,476 | \n 530,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tore Kvam | \nChief Financial Officer | \n373,131 | \n 59,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gro Elisabeth Hjellum | \nChief Operating Officer | \n2,334,820 | \n 18,400 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Anne-Kirsti Aksnes | \nChief Clinical Officer | \n2,336,763 | \n 20,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Kari Myren | \nChief Medical Officer | \n2,358,414 | \n 38,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Kristine Lofthus | \nChief Production Officer | \n1,829,542 | \n 14,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Stian Brekke | \nHead of Regulatory Affairs | \n1,828,814 | \n 13,400 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik | \nHead of Quality Assurance | \n1,828,446 | \n 13,100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total allocated share options to Management Team | \n | \n18,996,406 | \n 705,900 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| Number of options held by the Board of Directors | \nPosition | \n2025* | \n2024* | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Gillies O'Bryan-Tear | \nChair | \n353,726 | \n 136,111 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s | \nBoard member | \n165,166 | \n 58,333 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Hilde Steineger | \nBoard member | \n165,166 | \n 58,333 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Orlando Oliveira | \nBoard member | \n165,166 | \n 58,333 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Johan H\u00e4ggblad | \nBoard member | \n95,021 | \n 40,000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total allocated share options to the Board | \n | \n944,245 | \n 351,110 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
*Numbers in the tables above is as of 31 December 2025. After the
\nperiod, in 2026, a reverse share split has been executed where 100
\nshares have been merged to 1 share. All share options granted before the
\nreverse share split have in 2026 been adjusted accordingly; 100
\noptions have been merged to 1 option, the strike has been adjusted up
\nby 100.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe Company has established a program pursuant to which board members may resolve to receive the whole or parts of its remuneration
\nin the form of restricted stock units (\"RSUs\").
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \nNo. RSUs | \nVested | \nExpires | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ludvik Sandnes | \n2,885 | \nAGM 2023 | \nAGM 2023 + 3 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total number of RSU's | \n2,885 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNote 6 \u2013 Share option plan
\nThe Oncoinvent Group has during 2025 had two share option programs.
\nIn Oncoinvent (now Oncoinvent Solutions AS) there is a share option
\nprogram that have been continued after the merger.
\nThe share option program covering employees, management and board
\nmembers. As of 31.12.2025, 42 (34) employees and 5 members of the
\nboard were included in the option program. The option vests during the
\nfirst 4 years from the grant date (1/4 after 12 months and remaining 3/4
\nmonthly over the next 36 months) and have a duration of 7 years. The
\nshare option program is in general equity settled. Vested share options
\ngive the right to receive shares in Oncoinvent ASA at strike price, one
\nshare option give the right to receive one share.
\n
\nThe fair value of the options is set on the grant date and are expensed
\nover the vesting period. The fair value of options granted in 2H 2025 was
\nNOK 0.19 per option.
\n
\nThe cost of equity-settled transactions is recognized in payroll and
\nother payroll-related expenses, together with a corresponding increase
\nin equity over the period in which the service and, where applicable, the
\nperformance conditions are fulfilled (the vesting period). The
\ncumulative expense recognized for equity-settled transactions at each
\nreporting date until the vesting date reflects the extent to which the
\nvesting period has expired and the Company\u2019s best estimate of the
\nnumber of equity instruments that will ultimately vest. The expense or
\ncredit in the statement of profit or loss and other comprehensive
\n
\n\n\n\n\nincome for a period represents the movement in cumulative expense
\nrecognized as of the beginning and end of that period.
\n
\nIn 2025 the share option program has been adjusted due to the merger
\nbetween Oncoinvent and BerGenBio and for the rights issue executed in
\nQ4 2025 with the following:
\n
\n- For the share options granted before the merger, the number of
\noptions has been adjusted with the exchange factor in the merger (1.2)
\nand the strike of these options have been adjusted to secure a value
\nneutral transition.
\n- After the merger, the option program is earned in Oncoinvent
\nSolutions AS where the employees are hired, but with commitment to
\nissue shares under the share option program is in Oncoinvent ASA.
\n- The strike of all options granted before the Rights Issue has been
\nadjusted according to the share option terms.
\n
\nAfter the period, in 2026, a reverse share split has been executed where
\n100 shares have been merged to 1 share. All share options granted
\nbefore the reverse share split have in 2026 been adjusted accordingly;
\n100 options have been merged to 1 option, the strike has been adjusted
\nup by 100.
\n
\nIn addition, there were at end of 2025 in total 173,482 share options
\noutstanding to previous employees in BerGenBio ASA (now Oncoinvent
\nASA). These options expired in end of February 2026 and are at end of
\n2025 out of money, and not included in the tables below.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag388": {
"value": "\n
\n\n
\n
\n
Note 7 \u2013 Property, plant and equipment
\n
\n
Property, plant and equipment are recognized at cost less accumulated
\n
depreciation and any impairment losses. Such cost includes the cost of
\n
replacing parts of the property, plant and equipment and borrowing
\n
costs for long-term construction projects if the recognition criteria are
\n
met. When significant parts of property, plant and equipment are
\n
\n
\n
\n
\n
required to be replaced at intervals, the Company recognizes such
\n
parts as individual assets with specific useful lives and depreciates
\n
them accordingly. Likewise, when a major inspection is performed, its
\n
cost is recognized in the carrying amount of the plant and equipment as
\n
a replacement if the recognition criteria are satisfied. All other repair
\n
and maintenance costs are recognized in the statement of profit and
\n
loss and other comprehensive income as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2025 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n 119 | \n 119 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 3 061 | \n 62 341 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(469) | \n(2 245) | \n(5 602) | \n(219) | \n(8 535) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 910) | \n(21 522) | \n(22 854) | \n(2 868) | \n(50 154) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 186 | \n 647 | \n 11 161 | \n 192 | \n 12 187 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2024 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 059 | \n 22 140 | \n 33 115 | \n 2 871 | \n 61 185 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 37 | \n 29 | \n 900 | \n 70 | \n 1 037 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(1 865) | \n(16 596) | \n(11 680) | \n(2 274) | \n(32 415) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(576) | \n(2 681) | \n(5 571) | \n(376) | \n(9 204) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 655 | \n 2 892 | \n 16 764 | \n 292 | \n 20 603 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2025 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n | \n | \n | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n(137) | \n | \n | \n | \n(137) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(126) | \n | \n | \n | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(10) | \n | \n | \n | \n(10) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n136 | \n | \n | \n | \n136 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value as 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n1,590 | \n | \n | \n1,727 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n(1,590) | \n | \n | \n(1,590) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n137 | \n0 | \n0 | \n0 | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(113) | \n(1,590) | \n | \n | \n(1,703) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(13) | \n | \n | \n | \n(13) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n1,590 | \n | \n | \n1,590 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(126) | \n0 | \n0 | \n0 | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n11 | \n0 | \n0 | \n0 | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
The Company presents assets and liabilities in the statement of
\n
financial position based on current/non-current classification. An asset
\n
is current when it is:
\n
\u2022 Expected to be realized or intended to be sold or consumed in
\n
the normal operating cycle
\n
\u2022 Held primarily for the purpose of trading
\n
\u2022 Expected to be realized within twelve months after the reporting
\n
period, or
\n
\u2022 Cash or cash equivalent unless restricted from being exchanged
\n
or used to settle a liability for at least twelve months after the
\n
reporting period
\n
\u2022 All other assets are classified as non-current. A liability is
\n
current when:
\n
\u2022 It is expected to be settled in the normal operating cycle
\n
\u2022 It is held primarily for the purpose of trading
\n
\u2022 It is due to be settled within twelve months after the reporting
\n
period, or
\n
\u2022 There is no unconditional right to defer the settlement of the
\n
liability for at least twelve months after the reporting period
\n
\n
The Company assesses at each reporting date whether there is an
\n
indication that an asset may be impaired. If any indication exists, or
\n
when annual impairment testing for an asset
\n
is required, the Company estimates the asset\u2019s recoverable amount. An
\n
asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s (cash-
\n
generating unit) fair value less costs of disposal and its value in use. It is
\n
determined for an individual asset, unless the asset does not generate
\n
cash inflows that are largely independent of those from other
\n
assets or groups of assets. Where the carrying amount of an asset or
\n
CGU exceeds its recoverable amount, the asset is considered impaired
\n
and is written down to its recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag389": {
"value": "\n
\n\n
Note 7 \u2013 Property, plant and equipment
\n
\n
Property, plant and equipment are recognized at cost less accumulated
\n
depreciation and any impairment losses. Such cost includes the cost of
\n
replacing parts of the property, plant and equipment and borrowing
\n
costs for long-term construction projects if the recognition criteria are
\n
met. When significant parts of property, plant and equipment are
\n
\n
\n
\n
\n
required to be replaced at intervals, the Company recognizes such
\n
parts as individual assets with specific useful lives and depreciates
\n
them accordingly. Likewise, when a major inspection is performed, its
\n
cost is recognized in the carrying amount of the plant and equipment as
\n
a replacement if the recognition criteria are satisfied. All other repair
\n
and maintenance costs are recognized in the statement of profit and
\n
loss and other comprehensive income as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2025 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n 119 | \n 119 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 3 061 | \n 62 341 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(469) | \n(2 245) | \n(5 602) | \n(219) | \n(8 535) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 910) | \n(21 522) | \n(22 854) | \n(2 868) | \n(50 154) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 186 | \n 647 | \n 11 161 | \n 192 | \n 12 187 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
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\n
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\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2024 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 059 | \n 22 140 | \n 33 115 | \n 2 871 | \n 61 185 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 37 | \n 29 | \n 900 | \n 70 | \n 1 037 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(1 865) | \n(16 596) | \n(11 680) | \n(2 274) | \n(32 415) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(576) | \n(2 681) | \n(5 571) | \n(376) | \n(9 204) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 655 | \n 2 892 | \n 16 764 | \n 292 | \n 20 603 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2025 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n | \n | \n | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n(137) | \n | \n | \n | \n(137) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(126) | \n | \n | \n | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(10) | \n | \n | \n | \n(10) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n136 | \n | \n | \n | \n136 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value as 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n1,590 | \n | \n | \n1,727 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n(1,590) | \n | \n | \n(1,590) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n137 | \n0 | \n0 | \n0 | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(113) | \n(1,590) | \n | \n | \n(1,703) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(13) | \n | \n | \n | \n(13) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n1,590 | \n | \n | \n1,590 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(126) | \n0 | \n0 | \n0 | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n11 | \n0 | \n0 | \n0 | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
The Company presents assets and liabilities in the statement of
\n
financial position based on current/non-current classification. An asset
\n
is current when it is:
\n
\u2022 Expected to be realized or intended to be sold or consumed in
\n
the normal operating cycle
\n
\u2022 Held primarily for the purpose of trading
\n
\u2022 Expected to be realized within twelve months after the reporting
\n
period, or
\n
\u2022 Cash or cash equivalent unless restricted from being exchanged
\n
or used to settle a liability for at least twelve months after the
\n
reporting period
\n
\u2022 All other assets are classified as non-current. A liability is
\n
current when:
\n
\u2022 It is expected to be settled in the normal operating cycle
\n
\u2022 It is held primarily for the purpose of trading
\n
\u2022 It is due to be settled within twelve months after the reporting
\n
period, or
\n
\u2022 There is no unconditional right to defer the settlement of the
\n
liability for at least twelve months after the reporting period
\n
\n
The Company assesses at each reporting date whether there is an
\n
indication that an asset may be impaired. If any indication exists, or
\n
when annual impairment testing for an asset
\n
is required, the Company estimates the asset\u2019s recoverable amount. An
\n
asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s (cash-
\n
generating unit) fair value less costs of disposal and its value in use. It is
\n
determined for an individual asset, unless the asset does not generate
\n
cash inflows that are largely independent of those from other
\n
assets or groups of assets. Where the carrying amount of an asset or
\n
CGU exceeds its recoverable amount, the asset is considered impaired
\n
and is written down to its recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Note 8 \u2013 Leases
\n
\n
The right-of-use assets comprise a rental agreement for Office and
\n
Laboratory premises with 15 months left on the rental contract as of 31.
\n
December 2025.
\n
\n
The Group has utilized the practical expedients relating to leases where
\n
short term leases and lease contracts of low value have not been
\n
recognized as right of use assets. Expenses relating to low-value assets
\n
comprise leasing of office printers and minor appliances in Oslo. The
\n
Group's right-of-use assets are categorised and presented in the table
\n
below.
\n
\n
The Group had total cash outflows related to leases of NOK 2,9 million
\n
in 2025 and NOK 4 million in 2024.
\n
\n
For the Company, the lease agreement for offices in Bergen has been
\n
terminated in 2025 and there is no lease agreement at end of 2025.
\n
\n
The Company had total cash outflows related to leases of NOK 0.3 mill
\n
in 2025 and NOK 0.5 million in 2024.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nRIGHT-OF-USE ASSETS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 408 | \n 1,244 | \nRight-of-use asset as per 1 January | \n 6,108 | \n 12,040 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (443) | \n(284) | \nDepreciations costs during the year | \n(2,715) | \n(5,351) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n(959) | \nExtension options exercised / additions/reductions | \n | \n(2,319) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nAdjustment of right to use asset | \n | \n1,739 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,244 | \n | \nValue of right-of-use assets | \n3,394 | \n 6,108 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2.8 | \n0 | \nRemaining lease term or economic life | \n1.3 | \n2.3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLinear depreciation method | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nLEASE LIABILITY | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 418 | \n 1,260 | \nLease liability as per January 1st | \n7,453 | \n 12,173 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n(959) | \nAdditions / changed liabilities | \n | \n(2,319) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nAdjustment of lease liability | \n(1,381) | \n 1,606 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (438) | \n(301) | \nCash payments for the principal portion of the lease liability | \n(2,523) | \n(4,007) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (35) | \n(8) | \nCash payments for the interest portion of the lease liability | \n(408) | \n(687) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n8 | \nInterest expense on lease liabilities | \n408 | \n 687 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nCurrency exchange differences | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,260 | \n0 | \nLease liability as per Dec. 31st | \n3,549 | \n 7,453 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 442 | \n0 | \nCurrent lease liabilities | \n2,875 | \n 2,711 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 817 | \n0 | \nNon-current lease liabilities | \n675 | \n 4,742 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nLEASE EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 443 | \n284 | \nDepreciation expenses of right-of-use asset | \n2,715 | \n 5,351 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n8 | \nInterest expense on lease liabilities | \n408 | \n 687 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 475 | \n | \nExpense short-term leases | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n | \nExpense low-value leases | \n404 | \n 423 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 998 | \n293 | \nTOTAL RECOGNIZED IN PROFIT AND LOSS | \n3,527 | \n 6,461 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
0
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nUNDISCOUNTED LEASE LIABILITIES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 459 | \n | \nLess than 1 year | \n3,017 | \n 2,863 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 926 | \n | \n1-2 years | \n769 | \n 2,863 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n2-3 years | \n | \n716 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n3-4 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n4-5 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMore than 5 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,385 | \n | \nTotal undiscounted lease liabilities at Dec. 31st | \n 3,787 | \n 6,442 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
The leases do not contain any restrictions on the company's dividend policy or financing. The company does not have significant residual value
\n
guarantees related to its leases to disclose.
\n
Practical expedients applied
\n
The company printers and some minor office appliances with contract terms of 1 to 3 years. The company has elected to apply the practical expedient
\n
of low value assets for some of these leases and does not recognise lease liabilities or right-of-use assets. The leases are instead expensed when they
\n
incur. The company has also applied the practical expedient to not recognise lease liabilities and right-of-use assets for short-term leases such as
\n
parking, presented in the table above.
\n
Variable lease payments
\n
In addition to the lease liabilities above, the company is committed to pay variable lease payments for some of their leases. The variable lease
\n
payments are expensed as incurred.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag390": {
"value": "\nNote 7 \u2013 Property, plant and equipment
\n
\nProperty, plant and equipment are recognized at cost less accumulated
\ndepreciation and any impairment losses. Such cost includes the cost of
\nreplacing parts of the property, plant and equipment and borrowing
\ncosts for long-term construction projects if the recognition criteria are
\nmet. When significant parts of property, plant and equipment are
\n
\n
\n
\n
\nrequired to be replaced at intervals, the Company recognizes such
\nparts as individual assets with specific useful lives and depreciates
\nthem accordingly. Likewise, when a major inspection is performed, its
\ncost is recognized in the carrying amount of the plant and equipment as
\na replacement if the recognition criteria are satisfied. All other repair
\nand maintenance costs are recognized in the statement of profit and
\nloss and other comprehensive income as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2025 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n 119 | \n 119 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 3 061 | \n 62 341 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(469) | \n(2 245) | \n(5 602) | \n(219) | \n(8 535) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 910) | \n(21 522) | \n(22 854) | \n(2 868) | \n(50 154) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 186 | \n 647 | \n 11 161 | \n 192 | \n 12 187 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| GROUP | \nEQUIPMENT | \nLABORATORY EQUIPMENT | \nLAND, BUILDINGS AND OTHER PROPERTY | \nOFFICE MACHINERY | \n2024 TOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accumulated cost 1 Jan. | \n 3 059 | \n 22 140 | \n 33 115 | \n 2 871 | \n 61 185 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 37 | \n 29 | \n 900 | \n 70 | \n 1 037 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n 3 096 | \n 22 169 | \n 34 015 | \n 2 941 | \n 62 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(1 865) | \n(16 596) | \n(11 680) | \n(2 274) | \n(32 415) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(576) | \n(2 681) | \n(5 571) | \n(376) | \n(9 204) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(2 441) | \n(19 277) | \n(17 251) | \n(2 650) | \n(41 619) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n 655 | \n 2 892 | \n 16 764 | \n 292 | \n 20 603 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n10 years | \n3 years | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nlinear | \nlinear | \nlinear | \nlinear | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2025 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n | \n | \n | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n(137) | \n | \n | \n | \n(137) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(126) | \n | \n | \n | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(10) | \n | \n | \n | \n(10) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n136 | \n | \n | \n | \n136 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value as 31 Dec. | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \n | \nLABORATORY | \nLAND, BUILDINGS | \nOFFICE | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PARENT | \nEQUIPMENT | \nEQUIPMENT | \nAND OTHER | \nMACHINERY | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nPROPERTY | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 1 Jan. | \n137 | \n1,590 | \n | \n | \n1,727 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n | \n | \n | \n | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n(1,590) | \n | \n | \n(1,590) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated cost 31 Dec. | \n137 | \n0 | \n0 | \n0 | \n137 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 1 January | \n(113) | \n(1,590) | \n | \n | \n(1,703) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(13) | \n | \n | \n | \n(13) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n | \n1,590 | \n | \n | \n1,590 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation 31 Dec. | \n(126) | \n0 | \n0 | \n0 | \n(126) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value 31 Dec. | \n11 | \n0 | \n0 | \n0 | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Economic life | \n5 years | \n5 years | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \n | \n | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe Company presents assets and liabilities in the statement of
\nfinancial position based on current/non-current classification. An asset
\nis current when it is:
\n\u2022 Expected to be realized or intended to be sold or consumed in
\nthe normal operating cycle
\n\u2022 Held primarily for the purpose of trading
\n\u2022 Expected to be realized within twelve months after the reporting
\nperiod, or
\n\u2022 Cash or cash equivalent unless restricted from being exchanged
\nor used to settle a liability for at least twelve months after the
\nreporting period
\n\u2022 All other assets are classified as non-current. A liability is
\ncurrent when:
\n\u2022 It is expected to be settled in the normal operating cycle
\n\u2022 It is held primarily for the purpose of trading
\n\u2022 It is due to be settled within twelve months after the reporting
\nperiod, or
\n\u2022 There is no unconditional right to defer the settlement of the
\nliability for at least twelve months after the reporting period
\n
\nThe Company assesses at each reporting date whether there is an
\nindication that an asset may be impaired. If any indication exists, or
\nwhen annual impairment testing for an asset
\nis required, the Company estimates the asset\u2019s recoverable amount. An
\nasset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s (cash-
\ngenerating unit) fair value less costs of disposal and its value in use. It is
\ndetermined for an individual asset, unless the asset does not generate
\ncash inflows that are largely independent of those from other
\nassets or groups of assets. Where the carrying amount of an asset or
\nCGU exceeds its recoverable amount, the asset is considered impaired
\nand is written down to its recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNote 8 \u2013 Leases
\n
\nThe right-of-use assets comprise a rental agreement for Office and
\nLaboratory premises with 15 months left on the rental contract as of 31.
\nDecember 2025.
\n
\nThe Group has utilized the practical expedients relating to leases where
\nshort term leases and lease contracts of low value have not been
\nrecognized as right of use assets. Expenses relating to low-value assets
\ncomprise leasing of office printers and minor appliances in Oslo. The
\nGroup's right-of-use assets are categorised and presented in the table
\nbelow.
\n
\nThe Group had total cash outflows related to leases of NOK 2,9 million
\nin 2025 and NOK 4 million in 2024.
\n
\nFor the Company, the lease agreement for offices in Bergen has been
\nterminated in 2025 and there is no lease agreement at end of 2025.
\n
\nThe Company had total cash outflows related to leases of NOK 0.3 mill
\nin 2025 and NOK 0.5 million in 2024.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nRIGHT-OF-USE ASSETS | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 408 | \n 1,244 | \nRight-of-use asset as per 1 January | \n 6,108 | \n 12,040 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (443) | \n(284) | \nDepreciations costs during the year | \n(2,715) | \n(5,351) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n(959) | \nExtension options exercised / additions/reductions | \n | \n(2,319) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nAdjustment of right to use asset | \n | \n1,739 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,244 | \n | \nValue of right-of-use assets | \n3,394 | \n 6,108 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2.8 | \n0 | \nRemaining lease term or economic life | \n1.3 | \n2.3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLinear depreciation method | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nLEASE LIABILITY | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 418 | \n 1,260 | \nLease liability as per January 1st | \n7,453 | \n 12,173 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n(959) | \nAdditions / changed liabilities | \n | \n(2,319) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nAdjustment of lease liability | \n(1,381) | \n 1,606 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (438) | \n(301) | \nCash payments for the principal portion of the lease liability | \n(2,523) | \n(4,007) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (35) | \n(8) | \nCash payments for the interest portion of the lease liability | \n(408) | \n(687) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n8 | \nInterest expense on lease liabilities | \n408 | \n 687 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nCurrency exchange differences | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,260 | \n0 | \nLease liability as per Dec. 31st | \n3,549 | \n 7,453 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 442 | \n0 | \nCurrent lease liabilities | \n2,875 | \n 2,711 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 817 | \n0 | \nNon-current lease liabilities | \n675 | \n 4,742 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nLEASE EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 443 | \n284 | \nDepreciation expenses of right-of-use asset | \n2,715 | \n 5,351 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n8 | \nInterest expense on lease liabilities | \n408 | \n 687 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 475 | \n | \nExpense short-term leases | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 35 | \n | \nExpense low-value leases | \n404 | \n 423 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 998 | \n293 | \nTOTAL RECOGNIZED IN PROFIT AND LOSS | \n3,527 | \n 6,461 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n0
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nUNDISCOUNTED LEASE LIABILITIES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 459 | \n | \nLess than 1 year | \n3,017 | \n 2,863 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 926 | \n | \n1-2 years | \n769 | \n 2,863 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n2-3 years | \n | \n716 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n3-4 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n4-5 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMore than 5 years | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,385 | \n | \nTotal undiscounted lease liabilities at Dec. 31st | \n 3,787 | \n 6,442 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The leases do not contain any restrictions on the company's dividend policy or financing. The company does not have significant residual value
\nguarantees related to its leases to disclose.
\nPractical expedients applied
\nThe company printers and some minor office appliances with contract terms of 1 to 3 years. The company has elected to apply the practical expedient
\nof low value assets for some of these leases and does not recognise lease liabilities or right-of-use assets. The leases are instead expensed when they
\nincur. The company has also applied the practical expedient to not recognise lease liabilities and right-of-use assets for short-term leases such as
\nparking, presented in the table above.
\nVariable lease payments
\nIn addition to the lease liabilities above, the company is committed to pay variable lease payments for some of their leases. The variable lease
\npayments are expensed as incurred.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag308": {
"value": "\n
\n\n
\n
Note 9 \u2013 Other Operating Expenses
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER OPERATING EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 117,968 | \n 50,490 | \nR&D expenses | \n62,819 | \n 52,003 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 117,968 | \n 50,490 | \n Clinical trials | \n 44,715 | \n 30,245 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nManufacturing | \n17,940 | \n 12,033 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nOther R&D expenses | \n164 | \n 9,725 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLaboratory expenses and equipment | \n2,483 | \n4,581 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,592 | \n 1,026 | \nPatents | \n1,381 | \n 733 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,015 | \n 1,616 | \nRent, Office and IT | \n4,328 | \n 3,213 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,851 | \n 2,941 | \nAudit, legal and consulting | \n 6,348 | \n 8,362 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 14,778 | \n 10,885 | \nOther operating expenses | \n6,432 | \n 6,598 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMerger effect (cost of non-identified assets BerGenBio) | \n21,637 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 141,203 | \n 66,960 | \nTotal operating expenses | \n105,429 | \n 75,489 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Specification auditor\u2019s fee
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 228 | \n400 | \nStatutory audit | \n600 | \n 291 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 264 | \n496 | \nOther assurance services | \n775 | \n 264 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nOther non-assurance services | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 22 | \n 22 | \nTax consultant services | \n22 | \n 22 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 513 | \n919 | \nTotal | \n1,397 | \n 577 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
VAT not included in the fees specified above.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag309": {
"value": "\n
\nNote 9 \u2013 Other Operating Expenses
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER OPERATING EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 117,968 | \n 50,490 | \nR&D expenses | \n62,819 | \n 52,003 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 117,968 | \n 50,490 | \n Clinical trials | \n 44,715 | \n 30,245 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nManufacturing | \n17,940 | \n 12,033 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nOther R&D expenses | \n164 | \n 9,725 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLaboratory expenses and equipment | \n2,483 | \n4,581 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 4,592 | \n 1,026 | \nPatents | \n1,381 | \n 733 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,015 | \n 1,616 | \nRent, Office and IT | \n4,328 | \n 3,213 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,851 | \n 2,941 | \nAudit, legal and consulting | \n 6,348 | \n 8,362 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 14,778 | \n 10,885 | \nOther operating expenses | \n6,432 | \n 6,598 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMerger effect (cost of non-identified assets BerGenBio) | \n21,637 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 141,203 | \n 66,960 | \nTotal operating expenses | \n105,429 | \n 75,489 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Specification auditor\u2019s fee
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 228 | \n400 | \nStatutory audit | \n600 | \n 291 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 264 | \n496 | \nOther assurance services | \n775 | \n 264 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nOther non-assurance services | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 22 | \n 22 | \nTax consultant services | \n22 | \n 22 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 513 | \n919 | \nTotal | \n1,397 | \n 577 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
VAT not included in the fees specified above.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
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"Tag310": {
"value": "\nSpecification auditor\u2019s fee
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 228 | \n400 | \nStatutory audit | \n600 | \n 291 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 264 | \n496 | \nOther assurance services | \n775 | \n 264 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nOther non-assurance services | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 22 | \n 22 | \nTax consultant services | \n22 | \n 22 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 513 | \n919 | \nTotal | \n1,397 | \n 577 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
VAT not included in the fees specified above.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
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"value": "\n
\n\n
\n
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Note 10 \u2013 Finance cost, finance income and
\n
other income
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE INCOME | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 102 | \n 89 | \n Interest income on tax repaid | \n89 | \n 99 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 3,299 | \n 2,215 | \n Interest income on bank deposits | \n3,397 | \n 1,244 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 13,135 | \n 2,526 | \n Other finance income | \n617 | \n 206 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 16,536 | \n 4,830 | \n Total financial income | \n4,103 | \n 1,548 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nOther financial expenses | \n(23) | \n (80) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n (57,185) | \nValue adjustment shares in subsidiaries | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n (3,330) | \nForeign exchange losses | \n(820) | \n (652) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n(60,514) | \n Total financial expenses | \n(843) | \n (732) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
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"value": "\n
\n\n
Note 10 \u2013 Finance cost, finance income and
\n
other income
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE INCOME | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 102 | \n 89 | \n Interest income on tax repaid | \n89 | \n 99 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 3,299 | \n 2,215 | \n Interest income on bank deposits | \n3,397 | \n 1,244 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 13,135 | \n 2,526 | \n Other finance income | \n617 | \n 206 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 16,536 | \n 4,830 | \n Total financial income | \n4,103 | \n 1,548 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nOther financial expenses | \n(23) | \n (80) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n (57,185) | \nValue adjustment shares in subsidiaries | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n (3,330) | \nForeign exchange losses | \n(820) | \n (652) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n(60,514) | \n Total financial expenses | \n(843) | \n (732) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\nNote 10 \u2013 Finance cost, finance income and
\nother income
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE INCOME | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 102 | \n 89 | \n Interest income on tax repaid | \n89 | \n 99 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 3,299 | \n 2,215 | \n Interest income on bank deposits | \n3,397 | \n 1,244 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 13,135 | \n 2,526 | \n Other finance income | \n617 | \n 206 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 16,536 | \n 4,830 | \n Total financial income | \n4,103 | \n 1,548 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| PARENT 2024 | \nPARENT 2025 | \nFINANCE EXPENSES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \nOther financial expenses | \n(23) | \n (80) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n (57,185) | \nValue adjustment shares in subsidiaries | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n (3,330) | \nForeign exchange losses | \n(820) | \n (652) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3,962) | \n(60,514) | \n Total financial expenses | \n(843) | \n (732) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"Tag314": {
"value": "\n
\n\n
Note 11 \u2013 Income tax
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (139,927) | \n(125,156) | \nProfit before tax | \n(155,070) | \n(140,201) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (30,784) | \n(27,532) | \nIncome taxes calculated at 22% | \n(34,115) | \n(30,844) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n5 | \nAdjustment in respect of current income tax of previous | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nyears | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nChanges in unrecognised deferred tax asset | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n12,581 | \nNon-deductible expenses | \n853 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,323) | \n(823) | \nNon-taxable income | \n(19) | \n(1,440) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nChange in temporary differences | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nEffect of change in tax rate | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 30,828 | \n15,770 | \nChange in deferred tax asset not recognized | \n33,282 | \n32,285 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nTax expense | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Deferred tax and deferred tax assets
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDeferred tax assets (22% of temporary differences) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (473,201) | \n(488,537) | \nTax losses carried forward | \n(666,015) | \n(148,335) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (11) | \n(6) | \nProperty, plant and equipment | \n(1,444) | \n(1,238) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (4) | \n | \nOther | \n(34) | \n(296) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 473,215 | \n488,543 | \nDeferred tax asset not recognized | \n667,493 | \n149,869 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nDeferred tax assets - gross | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
The Company has a tax loss of NOK 115.4 million in 2025, and in total a
\n
tax loss carried forward as of 31 December 2025 of NOK 2,266.2
\n
million.
\n
There are no timing restrictions on carrying forward the tax loss, and it
\n
can be carried forward indefinitely.
\n
The deferred tax asset has not been recognised in the statement of
\n
financial position, as the Company does not consider that taxable
\n
income in the short-term will sufficiently support the use of a deferred
\n
tax asset.
\n
\n
The Group has a tax loss of NOK 185.8 million in 2025, and in total a tax
\n
loss carried forward as of 31 December 2025 of NOK 3,071.2 million
\n
and includes Oncoinvent Solutions AS and Oncoinvent ASA in Norway.
\n
There are no timing restrictions on carrying forward the tax loss, and it
\n
can be carried forward indefinitely.
\n
The deferred tax asset has not been recognised in the statement of
\n
financial position, as the Group does not consider that taxable income
\n
in the short-term will sufficiently support the use of a deferred tax
\n
asset.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag315": {
"value": "\nNote 11 \u2013 Income tax
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (139,927) | \n(125,156) | \nProfit before tax | \n(155,070) | \n(140,201) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (30,784) | \n(27,532) | \nIncome taxes calculated at 22% | \n(34,115) | \n(30,844) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n5 | \nAdjustment in respect of current income tax of previous | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nyears | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nChanges in unrecognised deferred tax asset | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,279 | \n12,581 | \nNon-deductible expenses | \n853 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,323) | \n(823) | \nNon-taxable income | \n(19) | \n(1,440) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nChange in temporary differences | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nEffect of change in tax rate | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 30,828 | \n15,770 | \nChange in deferred tax asset not recognized | \n33,282 | \n32,285 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nTax expense | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nDeferred tax and deferred tax assets
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDeferred tax assets (22% of temporary differences) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (473,201) | \n(488,537) | \nTax losses carried forward | \n(666,015) | \n(148,335) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (11) | \n(6) | \nProperty, plant and equipment | \n(1,444) | \n(1,238) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (4) | \n | \nOther | \n(34) | \n(296) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 473,215 | \n488,543 | \nDeferred tax asset not recognized | \n667,493 | \n149,869 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nDeferred tax assets - gross | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe Company has a tax loss of NOK 115.4 million in 2025, and in total a
\ntax loss carried forward as of 31 December 2025 of NOK 2,266.2
\nmillion.
\nThere are no timing restrictions on carrying forward the tax loss, and it
\ncan be carried forward indefinitely.
\nThe deferred tax asset has not been recognised in the statement of
\nfinancial position, as the Company does not consider that taxable
\nincome in the short-term will sufficiently support the use of a deferred
\ntax asset.
\n
\nThe Group has a tax loss of NOK 185.8 million in 2025, and in total a tax
\nloss carried forward as of 31 December 2025 of NOK 3,071.2 million
\nand includes Oncoinvent Solutions AS and Oncoinvent ASA in Norway.
\nThere are no timing restrictions on carrying forward the tax loss, and it
\ncan be carried forward indefinitely.
\nThe deferred tax asset has not been recognised in the statement of
\nfinancial position, as the Group does not consider that taxable income
\nin the short-term will sufficiently support the use of a deferred tax
\nasset.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag321": {
"value": "\nNote 12 \u2013 Earnings per share
\nThe basic earnings per share are calculated as the ratio of the profit
\n(loss) for the year divided by the weighted average number of ordinary
\nshares outstanding.
\n
\nThe issued share options have a potential dilutive effect on earnings per
\nshare. No dilutive effect has been recognized, as potential ordinary
\nshares only shall be treated as dilutive if their conversion to ordinary
\nshares would decrease earnings per share or increase loss per share
\nfrom continuing operations. As the Group is currently loss-making, an
\nincrease in the average number of shares would have anti-dilutive
\neffects. Diluted and basic (undiluted) earnings per share is therefore
\nthe same.
\n
\nThe Parent company has one class of shares and all shares carry equal
\nvoting rights.
\n
\n\n\n\n\n\n\n
\n\n\n| EARNINGS PER SHARE | \nGROUP 2025 | \nGROUP 2024 | \n\n\n
\n\n| Profit (loss) for the year (amounts in 1 000 NOK) | \n(155,070) | \n(140,201) | \n\n\n
\n\n| Average number of outstanding shares during the year | \n123,924,878 | \n 24,989,403 | \n\n\n
\n\n| EPS - basic and diluted per share | \n(1.25) | \n(5.61) | \n\n\n
\n\n\n\n\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag328": {
"value": "-1.25",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"Tag327": {
"value": "-5.61",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"Tag323": {
"value": "\n
\n\n
\n
\n
\n
\n
Note 13 \u2013 Other receivables
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n
\n\n| 5,004 | \n 161 | \nGovernment grants receivables (ref. note 4) | \n5,069 | \n 5,376 | \n\n\n\n
\n\n| 5,229 | \n 259 | \nPrepayments | \n1,919 | \n 2,784 | \n\n\n\n
\n\n| 247 | \n 1,726 | \nVAT refund | \n1,726 | \n0 | \n\n\n\n
\n\n| 10,480 | \n 2,146 | \nTOTAL | \n8,715 | \n 8,161 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag324": {
"value": "\n
\n\n
\n
\n
Note 13 \u2013 Other receivables
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n
\n\n| 5,004 | \n 161 | \nGovernment grants receivables (ref. note 4) | \n5,069 | \n 5,376 | \n\n\n\n
\n\n| 5,229 | \n 259 | \nPrepayments | \n1,919 | \n 2,784 | \n\n\n\n
\n\n| 247 | \n 1,726 | \nVAT refund | \n1,726 | \n0 | \n\n\n\n
\n\n| 10,480 | \n 2,146 | \nTOTAL | \n8,715 | \n 8,161 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag325": {
"value": "\n
\n\n
Note 13 \u2013 Other receivables
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n
\n\n| 5,004 | \n 161 | \nGovernment grants receivables (ref. note 4) | \n5,069 | \n 5,376 | \n\n\n\n
\n\n| 5,229 | \n 259 | \nPrepayments | \n1,919 | \n 2,784 | \n\n\n\n
\n\n| 247 | \n 1,726 | \nVAT refund | \n1,726 | \n0 | \n\n\n\n
\n\n| 10,480 | \n 2,146 | \nTOTAL | \n8,715 | \n 8,161 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag326": {
"value": "\nNote 13 \u2013 Other receivables
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER RECEIVABLES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n
\n\n| 5,004 | \n 161 | \nGovernment grants receivables (ref. note 4) | \n5,069 | \n 5,376 | \n\n\n\n
\n\n| 5,229 | \n 259 | \nPrepayments | \n1,919 | \n 2,784 | \n\n\n\n
\n\n| 247 | \n 1,726 | \nVAT refund | \n1,726 | \n0 | \n\n\n\n
\n\n| 10,480 | \n 2,146 | \nTOTAL | \n8,715 | \n 8,161 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag316": {
"value": "\n
\n\n
\n
\n
Note 14 \u2013 Cash and cash equivalents
\n
\n
Cash and cash equivalents in the statement of financial position
\n
comprise cash at banks and on hand and short-term
\n
deposits with maturity of three months or less, which are subject to an
\n
insignificant risk of changes in value.
\n
\n
\n
\n
\n
The Group\u2019s short-term bank deposits are on variable rate terms.
\n
Money market funds are classified as Cash and cash equivalents as
\n
this is short term placement held for the purpose of meeting short term
\n
cash commitments. Risk is low and the fund is highly liquid.
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 437 | \n708 | \nRestricted employee withheld tax | \n4,147 | \n 2,323 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nRestricted cash for lease contract | \n2,065 | \n 2,027 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61,498 | \n27,125 | \nMoney market funds | \n27,125 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 72,298 | \n136,734 | \nCash at bank | \n146,333 | \n 131,345 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 134,232 | \n164,566 | \nCash and cash equivalents | \n179,670 | \n 135,695 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag317": {
"value": "\n
\n\n
Note 14 \u2013 Cash and cash equivalents
\n
\n
Cash and cash equivalents in the statement of financial position
\n
comprise cash at banks and on hand and short-term
\n
deposits with maturity of three months or less, which are subject to an
\n
insignificant risk of changes in value.
\n
\n
\n
\n
\n
The Group\u2019s short-term bank deposits are on variable rate terms.
\n
Money market funds are classified as Cash and cash equivalents as
\n
this is short term placement held for the purpose of meeting short term
\n
cash commitments. Risk is low and the fund is highly liquid.
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 437 | \n708 | \nRestricted employee withheld tax | \n4,147 | \n 2,323 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nRestricted cash for lease contract | \n2,065 | \n 2,027 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61,498 | \n27,125 | \nMoney market funds | \n27,125 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 72,298 | \n136,734 | \nCash at bank | \n146,333 | \n 131,345 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 134,232 | \n164,566 | \nCash and cash equivalents | \n179,670 | \n 135,695 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag318": {
"value": "\nNote 14 \u2013 Cash and cash equivalents
\n
\nCash and cash equivalents in the statement of financial position
\ncomprise cash at banks and on hand and short-term
\ndeposits with maturity of three months or less, which are subject to an
\ninsignificant risk of changes in value.
\n
\n
\n
\n
\nThe Group\u2019s short-term bank deposits are on variable rate terms.
\nMoney market funds are classified as Cash and cash equivalents as
\nthis is short term placement held for the purpose of meeting short term
\ncash commitments. Risk is low and the fund is highly liquid.
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \n | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 437 | \n708 | \nRestricted employee withheld tax | \n4,147 | \n 2,323 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nRestricted cash for lease contract | \n2,065 | \n 2,027 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61,498 | \n27,125 | \nMoney market funds | \n27,125 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 72,298 | \n136,734 | \nCash at bank | \n146,333 | \n 131,345 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 134,232 | \n164,566 | \nCash and cash equivalents | \n179,670 | \n 135,695 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag265": {
"value": "\n
\n\n
Note 15 \u2013 Share capital and shareholder
\n
information
\n
The Company has one class of shares and all shares carry equal voting rights. The parent company has changed name from BerGenBio ASA to Oncoinvent
\n
ASA 29.10.2025 and serves as parent company for the Oncoinvent Group from the same time.
\n
*Numbers in the tables below is as of 31 December 2025. After the period, in 2026, a reverse share split has been executed where 100 shares have been
\n
merged to 1 share and nominal value have been adjusted accordingly.
\n
\n
\n
\n
\n\n\n| PARENT, as of 31 December | \nNumber of shares* | \nNominal value (NOK) | \nBook value (NOK) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 2025 | \n447,841,125 | \n0.50 | \n223,920,562.50 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2024 | \n39,087,116 | \n1.00 | \n39,087,116.00 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
Changes in the outstanding number of shares PARENT
\n
\n
\n
\n
\n
\n\n\n | \nOrg number | \n2025* | \n2024* | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 1 January | \n992 219 688 | \n39,087,116 | \n2,688,689,214 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shared issued in the merger | \n992 219 688 | \n117,554,012 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares | \n992 219 688 | \n260,000,000 | \n1,220,022,386 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued as settlement of transaction fees | \n992 219 688 | \n31,199,997 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Reverse share split | \n992 219 688 | \n | \n(3,869,624,484) | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 31 December | \n | \n447,841,125 | \n 39,087,116 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n\n\n| GROUP, as of 31 December | \nNumber of shares | \nNominal value (NOK) | \nBook value (NOK) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 2025 | \n447,841,125 | \n0.50 | \n223,920,562.50 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2024 | \n92,243,343 | \n0.10 | \n9,224,334.30 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
Changes in the outstanding number of shares as basis for the Group share
\n
capital
\n
\n
\n
\n
\n
\n\n\n | \nOrg number | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares at 1 January | \n | \n92,243,343 | \n 19,444,495 | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares - repair issue | \n995 764 458 | \n5,500,000 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment of shares due to triangular merger | \n995 764 458 | \n(97,743,343) | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Shared issued as merger | \n992 219 688 | \n156,641,128 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares | \n992 219 688 | \n260,000,000 | \n72,798,848 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued as settlement of transaction fees | \n992 219 688 | \n31,199,997 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 31 December | \n | \n447,841,125 | \n92,243,343 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
The Group has as part of the merger (reverse purchase of BerGenBio) changed the parent company in 2025 at completion of the transaction 29.10.2025
\n
from previously Oncoinvent to BerGenBio. BerGenBio changed name to Oncoinvent ASA from the same time. Development of share capital and shares as
\n
basis for this in the Group is presented above.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
Ownership structure 31 December 2025
\n
\n
\n
\n
\n
\n\n\n| Shareholder | \n | \nNumber of shares* | \nPercentage share of | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \ntotal shares | \n\n\n\n\n\n\n\n\n\n
\n\n| SKANDINAVISKA ENSKILDA BANKEN AB | \nNOMINEE | \n69,737,711 | \n15.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MP PENSJON PK | \n | \n33,571,555 | \n7.5 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HADEAN CAPITAL I AS | \n | \n31,228,084 | \n7.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SBAKKEJORD AS | \n | \n18,219,890 | \n4.1 % | \n\n\n\n\n\n\n\n\n\n
\n\n| CANICA AS | \n | \n16,460,907 | \n3.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SKANDINAVISKA ENSKILDA BANKEN AB | \nNOMINEE | \n13,751,243 | \n3.1 % | \n\n\n\n\n\n\n\n\n\n
\n\n| GEVERAN TRADING COMPANY LTD | \n | \n10,997,008 | \n2.5 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HADEAN GROWTH FUND I AS | \n | \n10,040,511 | \n2.2 % | \n\n\n\n\n\n\n\n\n\n
\n\n| NORDNET LIVSFORSIKRING AS | \n | \n9,081,622 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MYRLID AS | \n | \n9,066,847 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| METEVA AS | \n | \n9,011,505 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| STAVANGER FORVALTNING AS | \n | \n8,224,060 | \n1.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HELENE SUNDT AS | \n | \n7,597,483 | \n1.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| KRISTIAN FALNES AS | \n | \n7,436,410 | \n1.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MORGAN STANLEY & CO INTERNATIONAL | \n | \n7,380,089 | \n1.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SCIENCONS AS | \n | \n6,048,000 | \n1.4 % | \n\n\n\n\n\n\n\n\n\n
\n\n| NORDA ASA | \n | \n4,660,624 | \n1.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| LUCELLUM AS | \n | \n4,000,000 | \n0.9 % | \n\n\n\n\n\n\n\n\n\n
\n\n| FALNES, OLAV KRISTIAN | \n | \n3,800,000 | \n0.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MYNA AS | \n | \n3,559,750 | \n0.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Top 20 shareholders | \n | \n283,873,299 | \n63.4 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Total other shareholders | \n | \n163,967,826 | \n36.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Total number of shares | \n | \n447,841,125 | \n100.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
At completion of the merger the parent company in the Group was changed, from corporate number 995 764 458 to 992 219 688. Consideration shares
\n
in the merger were issued by 992 219 688 (Oncoinvent ASA, previously BerGenBio ASA).
\n
\n
\n
\n
\n\n\n| Shareholdings Board and CEO | \nShares at 31 December 2025* | \nShares at 31 December 2024* | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Charles Gillies O\u00b4Bryan-Tear | \n2,636,938 | \n 350,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s (through K og K AS) | \n90,201 | \n 75,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ingrid Akay (through Tekay Invest) | \n1,067,054 | \n 247,104 | \n\n\n\n\n\n\n\n\n\n
\n\n| Olav Helleb\u00f8 | \n200,000 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik | \n55,875 | \n 4,700 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00d8ystein Soug - CEO (through Abakus Invest AS) | \n1,057,608 | \n 150,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n 5,107,676 | \n 826,804 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
*Shareholding in 2024 in the table above is in previous Oncoinvent and
\n
shareholdings in 2025 is in current Oncoinvent ASA. Shareholdings in
\n
2025 is before reverse share split in 2026 where 100 shares were
\n
merged to 1 share, completed in January 2026.
\n
Post period, an Extraordinary General Meeting 8 January 2026,
\n
decided to:
\n
\u2022 to issue 75 new shares (completed 15 January 2026),
\n
\u2022 a reverse share split where 100 shares are consolidated into
\n
1 share and nominal value was changed from NOK 0.50 to
\n
NOK 50 pr share (completed 20 January 2026), and
\n
\n
\u2022 a capital reduction of 222.8 million by reduction of nominal
\n
value of the shares from NOK 50 to NOK 0.25 per share. The
\n
capital reduction will be transferred to other equity (will be
\n
completed in April/May 2026).
\n
\n
At date of this report, following the share issue, reverse share split and
\n
the capital reduction, the share capital of Oncoinvent ASA is NOK
\n
1,119,603 (4,478,412 shares a nominal value NOK 0.25 per share). The
\n
Extraordinary General Meeting 8 January 2026 also granted the
\n
following proxies to the Board:
\n
\u2022 a board proxy to issue shares under the Share Option program
\n
for employees up to NOK 155,624.75, representing 10% of the
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
issued share capital (following the reverse share split and the
\n
capital reduction).
\n
\u2022 a board proxy to issue shares under the Share Option
\n
program/RSU for board members up to NOK 15,562.25,
\n
representing 1% of the issued share capital (following the
\n
reverse share split and the capital reduction).
\n
\u2022 a board proxy to issue shares for general purpose up to NOK
\n
606,936.50, representing 39% of the issued share capital
\n
(following the reverse share split and the capital reduction).
\n
\u2022 if the proxies above have been used, the Board of Directors have
\n
been given additional proxies to issue up to 39% of the share
\n
capital for general purpose.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag266": {
"value": "\nNote 15 \u2013 Share capital and shareholder
\ninformation
\nThe Company has one class of shares and all shares carry equal voting rights. The parent company has changed name from BerGenBio ASA to Oncoinvent
\nASA 29.10.2025 and serves as parent company for the Oncoinvent Group from the same time.
\n*Numbers in the tables below is as of 31 December 2025. After the period, in 2026, a reverse share split has been executed where 100 shares have been
\nmerged to 1 share and nominal value have been adjusted accordingly.
\n
\n
\n\n
\n\n\n| PARENT, as of 31 December | \nNumber of shares* | \nNominal value (NOK) | \nBook value (NOK) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 2025 | \n447,841,125 | \n0.50 | \n223,920,562.50 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2024 | \n39,087,116 | \n1.00 | \n39,087,116.00 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\nChanges in the outstanding number of shares PARENT
\n
\n
\n
\n\n
\n\n\n | \nOrg number | \n2025* | \n2024* | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 1 January | \n992 219 688 | \n39,087,116 | \n2,688,689,214 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shared issued in the merger | \n992 219 688 | \n117,554,012 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares | \n992 219 688 | \n260,000,000 | \n1,220,022,386 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued as settlement of transaction fees | \n992 219 688 | \n31,199,997 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Reverse share split | \n992 219 688 | \n | \n(3,869,624,484) | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 31 December | \n | \n447,841,125 | \n 39,087,116 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n\n\n| GROUP, as of 31 December | \nNumber of shares | \nNominal value (NOK) | \nBook value (NOK) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares 2025 | \n447,841,125 | \n0.50 | \n223,920,562.50 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2024 | \n92,243,343 | \n0.10 | \n9,224,334.30 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\nChanges in the outstanding number of shares as basis for the Group share
\ncapital
\n
\n
\n
\n\n
\n\n\n | \nOrg number | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Ordinary shares at 1 January | \n | \n92,243,343 | \n 19,444,495 | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares - repair issue | \n995 764 458 | \n5,500,000 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment of shares due to triangular merger | \n995 764 458 | \n(97,743,343) | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Shared issued as merger | \n992 219 688 | \n156,641,128 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Issue of new shares | \n992 219 688 | \n260,000,000 | \n72,798,848 | \n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued as settlement of transaction fees | \n992 219 688 | \n31,199,997 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 31 December | \n | \n447,841,125 | \n92,243,343 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
The Group has as part of the merger (reverse purchase of BerGenBio) changed the parent company in 2025 at completion of the transaction 29.10.2025
\nfrom previously Oncoinvent to BerGenBio. BerGenBio changed name to Oncoinvent ASA from the same time. Development of share capital and shares as
\nbasis for this in the Group is presented above.
\n
\n\n\n\n\n\n\n\n
\n
\nOwnership structure 31 December 2025
\n
\n
\n
\n\n
\n\n\n| Shareholder | \n | \nNumber of shares* | \nPercentage share of | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \ntotal shares | \n\n\n\n\n\n\n\n\n\n
\n\n| SKANDINAVISKA ENSKILDA BANKEN AB | \nNOMINEE | \n69,737,711 | \n15.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MP PENSJON PK | \n | \n33,571,555 | \n7.5 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HADEAN CAPITAL I AS | \n | \n31,228,084 | \n7.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SBAKKEJORD AS | \n | \n18,219,890 | \n4.1 % | \n\n\n\n\n\n\n\n\n\n
\n\n| CANICA AS | \n | \n16,460,907 | \n3.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SKANDINAVISKA ENSKILDA BANKEN AB | \nNOMINEE | \n13,751,243 | \n3.1 % | \n\n\n\n\n\n\n\n\n\n
\n\n| GEVERAN TRADING COMPANY LTD | \n | \n10,997,008 | \n2.5 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HADEAN GROWTH FUND I AS | \n | \n10,040,511 | \n2.2 % | \n\n\n\n\n\n\n\n\n\n
\n\n| NORDNET LIVSFORSIKRING AS | \n | \n9,081,622 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MYRLID AS | \n | \n9,066,847 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| METEVA AS | \n | \n9,011,505 | \n2.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| STAVANGER FORVALTNING AS | \n | \n8,224,060 | \n1.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| HELENE SUNDT AS | \n | \n7,597,483 | \n1.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| KRISTIAN FALNES AS | \n | \n7,436,410 | \n1.7 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MORGAN STANLEY & CO INTERNATIONAL | \n | \n7,380,089 | \n1.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| SCIENCONS AS | \n | \n6,048,000 | \n1.4 % | \n\n\n\n\n\n\n\n\n\n
\n\n| NORDA ASA | \n | \n4,660,624 | \n1.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n| LUCELLUM AS | \n | \n4,000,000 | \n0.9 % | \n\n\n\n\n\n\n\n\n\n
\n\n| FALNES, OLAV KRISTIAN | \n | \n3,800,000 | \n0.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| MYNA AS | \n | \n3,559,750 | \n0.8 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Top 20 shareholders | \n | \n283,873,299 | \n63.4 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Total other shareholders | \n | \n163,967,826 | \n36.6 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Total number of shares | \n | \n447,841,125 | \n100.0 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nAt completion of the merger the parent company in the Group was changed, from corporate number 995 764 458 to 992 219 688. Consideration shares
\nin the merger were issued by 992 219 688 (Oncoinvent ASA, previously BerGenBio ASA).
\n
\n
\n\n
\n\n\n| Shareholdings Board and CEO | \nShares at 31 December 2025* | \nShares at 31 December 2024* | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Charles Gillies O\u00b4Bryan-Tear | \n2,636,938 | \n 350,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Kari Gr\u00f8n\u00e5s (through K og K AS) | \n90,201 | \n 75,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ingrid Akay (through Tekay Invest) | \n1,067,054 | \n 247,104 | \n\n\n\n\n\n\n\n\n\n
\n\n| Olav Helleb\u00f8 | \n200,000 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Anne Cecilie Alvik | \n55,875 | \n 4,700 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00d8ystein Soug - CEO (through Abakus Invest AS) | \n1,057,608 | \n 150,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n 5,107,676 | \n 826,804 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
*Shareholding in 2024 in the table above is in previous Oncoinvent and
\nshareholdings in 2025 is in current Oncoinvent ASA. Shareholdings in
\n2025 is before reverse share split in 2026 where 100 shares were
\nmerged to 1 share, completed in January 2026.
\nPost period, an Extraordinary General Meeting 8 January 2026,
\ndecided to:
\n\u2022 to issue 75 new shares (completed 15 January 2026),
\n\u2022 a reverse share split where 100 shares are consolidated into
\n1 share and nominal value was changed from NOK 0.50 to
\nNOK 50 pr share (completed 20 January 2026), and
\n
\n\u2022 a capital reduction of 222.8 million by reduction of nominal
\nvalue of the shares from NOK 50 to NOK 0.25 per share. The
\ncapital reduction will be transferred to other equity (will be
\ncompleted in April/May 2026).
\n
\nAt date of this report, following the share issue, reverse share split and
\nthe capital reduction, the share capital of Oncoinvent ASA is NOK
\n1,119,603 (4,478,412 shares a nominal value NOK 0.25 per share). The
\nExtraordinary General Meeting 8 January 2026 also granted the
\nfollowing proxies to the Board:
\n\u2022 a board proxy to issue shares under the Share Option program
\nfor employees up to NOK 155,624.75, representing 10% of the
\n
\n\n\n\n\n\n\n\nissued share capital (following the reverse share split and the
\ncapital reduction).
\n\u2022 a board proxy to issue shares under the Share Option
\nprogram/RSU for board members up to NOK 15,562.25,
\nrepresenting 1% of the issued share capital (following the
\nreverse share split and the capital reduction).
\n\u2022 a board proxy to issue shares for general purpose up to NOK
\n606,936.50, representing 39% of the issued share capital
\n(following the reverse share split and the capital reduction).
\n\u2022 if the proxies above have been used, the Board of Directors have
\nbeen given additional proxies to issue up to 39% of the share
\ncapital for general purpose.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag275": {
"value": "\n
\n\n
\n
\n
Note 16 - Other current liabilities
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER CURRENT LIABILITIES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| 824 | \n683 | \nHoliday pay payable | \n4,974 | \n 4,436 | \n\n\n\n\n\n\n\n\n\n
\n\n| 14,306 | \n1,629 | \nOther accrued expenses | \n28,893 | \n 27,553 | \n\n\n\n\n\n\n\n\n\n
\n\n| 15,130 | \n2,312 | \nTOTAL | \n33,867 | \n 31,989 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
Other accrued expenses represent incurred, un-invoiced research and development activity costs.
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag276": {
"value": "\n
\n\n
Note 16 - Other current liabilities
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER CURRENT LIABILITIES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| 824 | \n683 | \nHoliday pay payable | \n4,974 | \n 4,436 | \n\n\n\n\n\n\n\n\n\n
\n\n| 14,306 | \n1,629 | \nOther accrued expenses | \n28,893 | \n 27,553 | \n\n\n\n\n\n\n\n\n\n
\n\n| 15,130 | \n2,312 | \nTOTAL | \n33,867 | \n 31,989 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
Other accrued expenses represent incurred, un-invoiced research and development activity costs.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag277": {
"value": "\nNote 16 - Other current liabilities
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nOTHER CURRENT LIABILITIES | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| 824 | \n683 | \nHoliday pay payable | \n4,974 | \n 4,436 | \n\n\n\n\n\n\n\n\n\n
\n\n| 14,306 | \n1,629 | \nOther accrued expenses | \n28,893 | \n 27,553 | \n\n\n\n\n\n\n\n\n\n
\n\n| 15,130 | \n2,312 | \nTOTAL | \n33,867 | \n 31,989 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Other accrued expenses represent incurred, un-invoiced research and development activity costs.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag278": {
"value": "\n
\n\n
Note 17 - Financial instruments and risk
\n
management objectives & policies
\n
\n
\n
\n
\n
\n
\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nAmounts in 1 000 NOK | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| CARRYING | \nFAIR | \nCARRYING | \nFAIR | \n | \nCARRYING | \nFAIR VALUE | \nCARRYING | \nFAIR | \n\n\n\n\n\n\n\n\n\n
\n\n| AMOUNT | \nVALUE | \nAMOUNT | \nVALUE | \n | \nAMOUNT | \n | \nAMOUNT | \nVALUE | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nFinancial assets: | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| 10,480 | \n10,480 | \n2,146 | \n 2,146 | \nOther short-term receivables | \n8,715 | \n 8,715 | \n8,161 | \n8,161 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nFinancial liabilities: | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| (817) | \n(817) | \n | \n | \nLease liability (non-current) | \n(675) | \n(675) | \n(4,742) | \n(4,742) | \n\n\n\n\n\n\n\n\n\n
\n\n| (442) | \n(442) | \n | \n | \nLease liability (current) | \n(2,875) | \n(2,875) | \n(2,711) | \n(2,711) | \n\n\n\n\n\n\n\n\n\n
\n\n| (11,445) | \n(11,445) | \n(7,388) | \n(7,388) | \nAccounts payables | \n(15,069) | \n(15,069) | \n(14,744) | \n(14,744) | \n\n\n\n\n\n\n\n\n\n
\n\n| (12,704) | \n(12,704) | \n(7,388) | \n(7,388) | \nTOTAL LIABILITIES | \n(18,619) | \n(18,619) | \n(22,197) | \n(22,197) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
The Group\u2019s activities are exposed to certain financial risks including
\n
foreign exchange risk, credit risk and liquidity risk. The risk is, however,
\n
of such character that the Group has chosen not to put in place any
\n
measures to mitigate the potential unpredictability of the financial
\n
markets. The Group had NOK 179.7 million in cash and cash
\n
equivalents at year end 2025 (NOK 135.7 million end of 2024). The main
\n
purpose of this is to finance the Group\u2019s activities and ongoing clinical
\n
trials. The Group has various assets and liabilities such as receivables
\n
and trade payables, which originate directly from its operations. All
\n
financial assets and liabilities are carried at amortized cost except for
\n
the money market fund which is at fair value level 1, quoted market
\n
value. All financial assets and liabilities are short-term in nature and
\n
their carrying value approximates fair value. The cash and cash
\n
equivalent and account payable is in financial instruments measured at
\n
amortized cost. The Group does currently not use financial derivatives.
\n
\n
Foreign currency risk
\n
The value of non-Norwegian currency denominated revenues and costs
\n
will be affected by changes in currency exchange rates or exchange
\n
control regulations. The Group undertakes various transactions in
\n
foreign currencies and is consequently exposed to fluctuations in
\n
exchange rates. The exposure arises largely from research expenses.
\n
The Group is mainly exposed to fluctuations in euro (EUR). The Group
\n
has chosen not to hedge its operational performance as the Group\u2019s
\n
cash flow is denominated in several currencies that change depending
\n
on where clinical trials are run. The foreign currency exposure is also
\n
mostly linked to trade payables with short payment terms. The Group
\n
may consider changing its current risk management of foreign
\n
exchange rate if it deems it necessary.
\n
Sensitivity impact from change in currency rates is regarded as
\n
immaterial as to limited value of financial instruments in currency.
\n
Interest rate risk
\n
The Group holds NOK 179.7 million in cash and cash equivalents at end
\n
of 2025. The Group\u2019s interest rate risk is therefore in the rate of return of
\n
its cash on hand. Bank deposits are exposed to market fluctuations in
\n
interest rates, which affects the financial income and the return on
\n
cash. The Group had NOK 3.4 million in interest income in 2025 (NOK
\n
1.2 million in 2024).
\n
\n
\n\n\n\n\n\n\n
\n
\n
Credit risk
\n
Credit risk is the risk of a counterparty\u2019s default in a financial asset,
\n
liability or customer contract, giving a financial loss. The Group\u2019s
\n
receivables are generally limited to receivables from public authorities
\n
by way of government grants. The credit risk generated from financial
\n
assets in the Group is limited since it is cash deposits. The Company
\n
only places its cash in bank deposits and a limited risk money market
\n
fund in recognized financial institutions to limit its credit risk exposure.
\n
The Group has not suffered any loss on receivables during 2024 or 2025
\n
and the Group considers its credit risk as low.
\n
\n\n\n\n\n\n\n
\n
\n
Liquidity risk
\n
Liquidity is monitored by Group management. Management considers
\n
the Group\u2019s liquidity situation to be satisfactory. The cash position of
\n
the Group at year end 2025 was NOK 179.7 million compared to NOK
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n
135.7 million at end of 2024. The current cash is expected to fund the
\n
clinical development program into 2027.
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n
Capital management
\n
The Board of Directors\u2019 goal is to maintain a strong capital base in order
\n
to preserve the confidence of investors, creditors and to develop
\n
business activities
\n
\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag279": {
"value": "\nNote 17 - Financial instruments and risk
\nmanagement objectives & policies
\n
\n
\n
\n
\n
\n\n
\n\n\n| PARENT 2024 | \nPARENT 2025 | \nAmounts in 1 000 NOK | \nGROUP 2025 | \nGROUP 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| CARRYING | \nFAIR | \nCARRYING | \nFAIR | \n | \nCARRYING | \nFAIR VALUE | \nCARRYING | \nFAIR | \n\n\n\n\n\n\n\n\n\n
\n\n| AMOUNT | \nVALUE | \nAMOUNT | \nVALUE | \n | \nAMOUNT | \n | \nAMOUNT | \nVALUE | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nFinancial assets: | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| 10,480 | \n10,480 | \n2,146 | \n 2,146 | \nOther short-term receivables | \n8,715 | \n 8,715 | \n8,161 | \n8,161 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nFinancial liabilities: | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| (817) | \n(817) | \n | \n | \nLease liability (non-current) | \n(675) | \n(675) | \n(4,742) | \n(4,742) | \n\n\n\n\n\n\n\n\n\n
\n\n| (442) | \n(442) | \n | \n | \nLease liability (current) | \n(2,875) | \n(2,875) | \n(2,711) | \n(2,711) | \n\n\n\n\n\n\n\n\n\n
\n\n| (11,445) | \n(11,445) | \n(7,388) | \n(7,388) | \nAccounts payables | \n(15,069) | \n(15,069) | \n(14,744) | \n(14,744) | \n\n\n\n\n\n\n\n\n\n
\n\n| (12,704) | \n(12,704) | \n(7,388) | \n(7,388) | \nTOTAL LIABILITIES | \n(18,619) | \n(18,619) | \n(22,197) | \n(22,197) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\nThe Group\u2019s activities are exposed to certain financial risks including
\nforeign exchange risk, credit risk and liquidity risk. The risk is, however,
\nof such character that the Group has chosen not to put in place any
\nmeasures to mitigate the potential unpredictability of the financial
\nmarkets. The Group had NOK 179.7 million in cash and cash
\nequivalents at year end 2025 (NOK 135.7 million end of 2024). The main
\npurpose of this is to finance the Group\u2019s activities and ongoing clinical
\ntrials. The Group has various assets and liabilities such as receivables
\nand trade payables, which originate directly from its operations. All
\nfinancial assets and liabilities are carried at amortized cost except for
\nthe money market fund which is at fair value level 1, quoted market
\nvalue. All financial assets and liabilities are short-term in nature and
\ntheir carrying value approximates fair value. The cash and cash
\nequivalent and account payable is in financial instruments measured at
\namortized cost. The Group does currently not use financial derivatives.
\n\n
Foreign currency risk
\n
The value of non-Norwegian currency denominated revenues and costs
\n
will be affected by changes in currency exchange rates or exchange
\n
control regulations. The Group undertakes various transactions in
\n
foreign currencies and is consequently exposed to fluctuations in
\n
exchange rates. The exposure arises largely from research expenses.
\n
The Group is mainly exposed to fluctuations in euro (EUR). The Group
\n
has chosen not to hedge its operational performance as the Group\u2019s
\n
cash flow is denominated in several currencies that change depending
\n
on where clinical trials are run. The foreign currency exposure is also
\n
mostly linked to trade payables with short payment terms. The Group
\n
may consider changing its current risk management of foreign
\n
exchange rate if it deems it necessary.
\n
Sensitivity impact from change in currency rates is regarded as
\n
immaterial as to limited value of financial instruments in currency.
\n
Interest rate risk
\n
The Group holds NOK 179.7 million in cash and cash equivalents at end
\n
of 2025. The Group\u2019s interest rate risk is therefore in the rate of return of
\n
its cash on hand. Bank deposits are exposed to market fluctuations in
\n
interest rates, which affects the financial income and the return on
\n
cash. The Group had NOK 3.4 million in interest income in 2025 (NOK
\n
1.2 million in 2024).
\n
\n
\n\n\n\n\n\n\n
\n
Credit risk
\n
Credit risk is the risk of a counterparty\u2019s default in a financial asset,
\n
liability or customer contract, giving a financial loss. The Group\u2019s
\n
receivables are generally limited to receivables from public authorities
\n
by way of government grants. The credit risk generated from financial
\n
assets in the Group is limited since it is cash deposits. The Company
\n
only places its cash in bank deposits and a limited risk money market
\n
fund in recognized financial institutions to limit its credit risk exposure.
\n
The Group has not suffered any loss on receivables during 2024 or 2025
\n
and the Group considers its credit risk as low.
\n
\n\n\n\n\n\n\n
\n
Liquidity risk
\n
Liquidity is monitored by Group management. Management considers
\n
the Group\u2019s liquidity situation to be satisfactory. The cash position of
\n
the Group at year end 2025 was NOK 179.7 million compared to NOK
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
135.7 million at end of 2024. The current cash is expected to fund the
\n
clinical development program into 2027.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag282": {
"value": "\nForeign currency risk
\nThe value of non-Norwegian currency denominated revenues and costs
\nwill be affected by changes in currency exchange rates or exchange
\ncontrol regulations. The Group undertakes various transactions in
\nforeign currencies and is consequently exposed to fluctuations in
\nexchange rates. The exposure arises largely from research expenses.
\nThe Group is mainly exposed to fluctuations in euro (EUR). The Group
\nhas chosen not to hedge its operational performance as the Group\u2019s
\ncash flow is denominated in several currencies that change depending
\non where clinical trials are run. The foreign currency exposure is also
\nmostly linked to trade payables with short payment terms. The Group
\nmay consider changing its current risk management of foreign
\nexchange rate if it deems it necessary.
\nSensitivity impact from change in currency rates is regarded as
\nimmaterial as to limited value of financial instruments in currency.
\nInterest rate risk
\nThe Group holds NOK 179.7 million in cash and cash equivalents at end
\nof 2025. The Group\u2019s interest rate risk is therefore in the rate of return of
\nits cash on hand. Bank deposits are exposed to market fluctuations in
\ninterest rates, which affects the financial income and the return on
\ncash. The Group had NOK 3.4 million in interest income in 2025 (NOK
\n1.2 million in 2024).
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag283": {
"value": "\nCredit risk
\nCredit risk is the risk of a counterparty\u2019s default in a financial asset,
\nliability or customer contract, giving a financial loss. The Group\u2019s
\nreceivables are generally limited to receivables from public authorities
\nby way of government grants. The credit risk generated from financial
\nassets in the Group is limited since it is cash deposits. The Company
\nonly places its cash in bank deposits and a limited risk money market
\nfund in recognized financial institutions to limit its credit risk exposure.
\nThe Group has not suffered any loss on receivables during 2024 or 2025
\nand the Group considers its credit risk as low.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag284": {
"value": "\nLiquidity risk
\nLiquidity is monitored by Group management. Management considers
\nthe Group\u2019s liquidity situation to be satisfactory. The cash position of
\nthe Group at year end 2025 was NOK 179.7 million compared to NOK
\n
\n\n\n\n\n\n\n\n135.7 million at end of 2024. The current cash is expected to fund the
\nclinical development program into 2027.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag288": {
"value": "\nCapital management
\nThe Board of Directors\u2019 goal is to maintain a strong capital base in order
\nto preserve the confidence of investors, creditors and to develop
\nbusiness activities
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag289": {
"value": "\n
\n\n
Note 18 \u2013 Subsidiaries
\n
The Group\u2019s subsidiary at 31 December 2025 are set out below. The share capital consist solely of ordinary shares that are held directly by the Group,
\n
and the proportion of ownership interests held equals the voting rights held by the Group.
\n
\n
\n\n\n| Name of entity | \nOncoinvent Solutions AS | \nBerGenBio Ltd | \nBerGenBio ApS | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Place of business | \nOslo, Norway | \nOxford, U.K. | \nCopenhagen, DK | \n\n\n\n\n\n\n\n\n\n
\n\n| Ownership interest held by the Group | \n100 % | \n100 % | \n100 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Principal activities | \nClinical trials R&D | \nClinical management services Entity under liquidation as of 31.12.2025 | \nCMC and management services Entity under liquidation as of 31.12.2025 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| Investments in subsidiaries | \n31 12 2025 | \n31 12 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Oncoinvent Solutions AS | \n219,442 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio Ltd | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio ApS | \n62 | \n62 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total investment in subsidiaries | \n219,504 | \n62 | \n\n\n\n\n\n\n\n\n\n
\n\n| Historical cost shares in Oncoinvent Solutions AS | \n276,627 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment of value 2025, write down | \n(57,185) | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Value of shares in Oncoinvent Solutions AS end of 2025 | \n219,442 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
Shares in Oncoinvent Solutions AS has been valued to market value of Oncoinvent by end of 2025.
\n
\n
\n
\n
\n
\n
\n
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\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag290": {
"value": "\nNote 18 \u2013 Subsidiaries
\nThe Group\u2019s subsidiary at 31 December 2025 are set out below. The share capital consist solely of ordinary shares that are held directly by the Group,
\nand the proportion of ownership interests held equals the voting rights held by the Group.
\n\n
\n\n\n| Name of entity | \nOncoinvent Solutions AS | \nBerGenBio Ltd | \nBerGenBio ApS | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Place of business | \nOslo, Norway | \nOxford, U.K. | \nCopenhagen, DK | \n\n\n\n\n\n\n\n\n\n
\n\n| Ownership interest held by the Group | \n100 % | \n100 % | \n100 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Principal activities | \nClinical trials R&D | \nClinical management services Entity under liquidation as of 31.12.2025 | \nCMC and management services Entity under liquidation as of 31.12.2025 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| Investments in subsidiaries | \n31 12 2025 | \n31 12 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Oncoinvent Solutions AS | \n219,442 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio Ltd | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio ApS | \n62 | \n62 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total investment in subsidiaries | \n219,504 | \n62 | \n\n\n\n\n\n\n\n\n\n
\n\n| Historical cost shares in Oncoinvent Solutions AS | \n276,627 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment of value 2025, write down | \n(57,185) | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Value of shares in Oncoinvent Solutions AS end of 2025 | \n219,442 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Shares in Oncoinvent Solutions AS has been valued to market value of Oncoinvent by end of 2025.
\n
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\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag291": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag292": {
"value": "\nNote 19 \u2013 Intercompany
\n
\n\n
\n\n\n| Intercompany balances ASA | \n31 12 2025 | \n31 12 2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Oncoinvent Solutions AS | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio Ltd | \n665 | \n5,071 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio ApS | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total intercompany receivables | \n665 | \n5,071 | \n\n\n\n\n\n\n\n\n\n
\n\n| Oncoinvent Solutions AS | \n84,105 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| BerGenBio ApS | \n173 | \n534 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total intercompany payables | \n84,279 | \n534 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
After the merger there have not been any intercompany transaction other than investment in subsidiary.
\nIn the parent company there have been intercompany transaction in 2025 between ASA and BerGenBio ApS and BerGenBio Ltd, including sale of services.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag293": {
"value": "\nNote 20 \u2013 Subsequent events
\nPost period, an Extraordinary General Meeting 8 January 2026,
\ndecided to:
\n\u2022 to issue 75 new shares (completed 15 January 2026),
\n\u2022 a reverse share split where 100 shares are consolidated into 1
\nshare and nominal value was changed from NOK 0.50 to NOK
\n50 pr share (completed 20 January 2026), and
\n
\n
\n\u2022 a capital reduction of 222.8 million by reduction of nominal
\nvalue of the shares from NOK 50 to NOK 0.25 per share. The
\ncapital reduction will be transferred to other equity (will be
\ncompleted in April/May 2026).
\n
\nAt date of this report, following the share issue, the reverse share split
\nand the capital reduction in 2026, the share capital in Oncoinvent ASA
\nis NOK 1,119,603 (4,478,412 shares at nominal value NOK 0.25 per
\nshare).
\n
\n\n\n\n\n\n\n\nThe Extraordinary General Meeting 8 January 2026 also granted the
\nfollowing proxies to the Board:
\n\u2022 a board proxy to issue shares under the Share Option program
\nfor employees up to NOK 155,624.75, representing 10% of the
\nissued share capital (following the reverse share split and the
\ncapital reduction).
\n\u2022 a board proxy to issue shares under the Share Option
\nprogram/RSU for board members up to NOK 15,562.25,
\nrepresenting 1% of the issued share capital (following the
\nreverse share split and the capital reduction).
\n\u2022 a board proxy to issue shares for general purpose up to NOK
\n606,936.50, representing 39% of the issued share capital
\n(following the reverse share split and the capital reduction).
\n\u2022 if the proxies above have been used, the Board of Directors have
\nbeen given additional proxies to issue up to 39% of the share
\ncapital for general purpose.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}