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"value": "Note 3 Summary of significant accounting policies 3.1 General informationLINK Mobility Group Holding ASA is the parent company of LINK Mobility Group AS, and is headhquartered in Oslo, Norway. LINK is Europe\u2019s leading provider of mobile and CPaaS solutions specializing in messaging, digital services, and intelligent data usage.LINK Mobility Group Holding ASA (\u201cthe Company\u201d) is a limited liability company incorporated and domiciled in Norway. The address of the registered office is Gullhaug Torg 5, 0484 Oslo, Norway. LINK Mobility Group Holding ASA is the parent company of the LINK Mobility Group AS. LINK Mobility Group AS provides services in mobile communication and specialises in mobile messaging services, mobile solutions, and mobile intelligence. LINK Mobility Group Holding ASA and its subsidiaries are regarded as \u201cthe Group\u201d.These financial statements were approved for issue by the Board of Directors on date 28 April 2025. Minor rounding differences may be present, and the total may deviate from the total of the individual amounts. This is due to the rounding of whole figures to thousands for presentation purposes.3.2 Basis for preparationThe financial statements of the Group and the Company have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. The financial statements have been prepared on the historical cost basis. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgments in applying the Group\u2019s accounting policies. Areas involving a high degree of judgment or complexity, and areas in which assumptions and estimates are significant to the financial statements are disclosed in Note 4 Critical accounting judgements and key sources of estimation variances. The financial statements have been prepared on a going-concern basis.The presentation currency of the financial statement is Norwegian kroner (NOK). Amounts are rounded to nearest thousand, unless otherwise stated. 3.3 Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferred and all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured at fair values at the date of acquisition. Acquisition-related costs are recognised in the income statement as incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum of the consideration transferred, the fair value of any previous held equity interest and the amount of any non-controlling interest in the investee over the net amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019s identifiable assets, liabilities and contingent liabilities exceeds the total consideration of the business combination, the excess is immediately recognised in the income statement. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit is the smallest identifiable group of assets that generate cash inflows that are largely independent of the cash inflows from other assets or group of assets. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods. When the consideration transferred by the Company in a business combination includes contingent consideration arrangements, the contingent consideration is measured at its acquisition date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurement period adjustments arise from additional information obtained during the \u2018measurement period\u2019 (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amounts recognised as of that date. 3.4 Current/non-current classificationAn asset is classified as current when it is expected to be realised, or is intended for sale or consumption, in the Group\u2019s normal operating cycle, it is expected/due to be realised or settled within next twelve month after the reporting date. The normal operating cycle for trade receivables is between 30 - 45 days. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the Group\u2019s normal operating cycle, the liability is due to be settled within twelve months after the reporting period or if the Group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. The normal operating cycle for trade payables is between 30 - 45 days. All other liabilities are classified as non-current. 3.5 Revenue recognitionRevenues are recognised when services are rendered and measured based on the consideration to which the Group expects to be entitled in a contract with a customer net of discounts and sales related taxes. The Group recognises revenue when it transfers control of a product or service to a customer.When another party is involved in providing goods or services to a customer, the Group evaluates whether it has an obligation to provide the specified service itself (i.e. the Group is the principle) or to arrange for those services to be provided by the other party (i.e. the Group is the agent). Where the Group does not control the service, the Group is considered an agent in the transaction. Revenues primarily comprise sale of services that enable customers to communicate by mobile phone with their customers. To be able to render these services, the Group needs to obtain services from one or more telecommunication operators. Cost incurred that are directly related to fulfilling a specified contract with a customer are regarded as a contract fulfilment cost and are expensed in the period in which the related revenue is recognised.The services rendered are split into the following groups:Type of service Timing of recognition Measurement of revenueMobile messaging The Group provides mobile messaging The revenue is based on the price transactionsservices via SMS and other messaging specified in the sales contract, net channels such as Apps, Facebook, of discounts and value added tax. Messenger, WhatsApp and email. Revenue from messaging is recognised when the message service has been provided; when the messages are delivered to the recipient.Payment services The Group offers payment solutions where The Group acts as an agent for this the customer can get their customers (the type of service and the performance end users) to pay for services by charging obligation is to arrange for the provision of their mobile phone account or credit/services by another party. Consequently, debit card. As payment for these services, only the income from the processed the Group is entitled to remuneration transactions is recognised as revenue.related to the processed transactions/payment. Revenue is recognised when the payment service is rendered. Licences License revenue consists of revenue The revenue is based on the price from monthly fees paid by customers specified in the sales contract, net for access to Group platforms and of discounts and value added tax.solutions. No proprietary rights are transferred to the customer. The revenue is recognised throughout the duration of the license agreement.Consulting Revenue from consulting services is The revenue is based on the price servicesrecognised in the accounting period specified in the sales contract, net during which the services are rendered.of discounts and value added tax.3.6 Foreign currency translationThe consolidated financial statements are presented in NOK, which is the functional currency of LINK Mobility Group Holding ASA. In preparing the financial statements of the individual companies, transactions in currencies other than NOK are recognised at the rate of exchange on the date of the transaction. At each reporting date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the balance sheet date. Non-monetary items carried at fair value in foreign currencies are translated using the exchange rate at the date when the fair value was measured. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated after the transaction date.Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement as financial items. All other foreign exchange gains and losses are presented on a net basis in the income statement as other operating expenses. Exchange differences are recognised in the income statement in the period in which they arise.For the purposes of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are translated to NOK at exchange rates on the reporting date. Income and expense items are translated to NOK at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in a separate component of equity.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are considered as assets and liabilities of the foreign entity and translated at the closing rate. These exchange differences are recognised in other comprehensive income.On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation), or a disposal involving loss of control over a subsidiary that includes a foreign operation, all of the exchange differences accumulated in a separate component of equity in respect of that operation attributable to the owners of the foreign operation are reclassified to the income statement. In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences is re-attributed to non-controlling interests and are not recognised in profit or loss.Please refer to note 21 for an overview of other functional currencies at the subsidiary level. 3.7 Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (including duties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset to the location and condition necessary for it to be able to operate in the intended manner. Equipment and fixtures are subsequently recognised at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is recognised using the straight-line method to reduce the cost of assets less their residual values over their useful lives. Depreciation commences when the assets are ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. The straight-line depreciation method is used as this best reflects the consumption of the assets, which often is the passage of time. Residual value is estimated to be zero for all assets. Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts are derecognised and any remaining net carrying amount is recognised in operating profit (loss) as loss on disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or retirement of an item of equipment and fixtures is determined as the difference between the sales proceeds and the carrying amount of the asset and is presented as other income or other expenses in the income statement. 3.8 Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of its tangible and intangible assets may be impaired. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annually and whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairment loss recognised for goodwill is not reversed in a subsequent period. 3.9 LeasesAt the inception of a contract, the company assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease liability is recognized at the commencement date and measured at the present value of the remaining lease payments, discounted using the company\u2019s incremental borrowing rate at the commencement date. The lessee\u2019s incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with similar security, the funds necessary to obtain an asset of a similar value of the right-of-use asset in a similar economic environment. The Group has chosen to measure the Right-of-Use asset (RoU assets) at an amount equal to the lease liability for all leases by using the lessee\u2019s incremental borrowing rate; the rate may differ from country to country. RoU assets are depreciated over the lease term as this is ordinarily shorter than the useful life of the assets. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the company is reasonably certain to exercise this option. The Group applies the exemption for short term leases (12 months or less) and low value leases. As such, related lease payments are not recognized in the balance sheet but expensed or capitalized in line with the accounting treatment for other non-lease expenses. The inclusion of non-lease components may vary across different lease categories. 3.10 Financial InstrumentsFinancial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. The Group has classified the financial instruments into the following categories of financial assets and liabilities: Financial assets and liabilities at fair value through profit and loss (FVTPL), financial assets at amortised cost (FAAC), financial assets at fair value through other comprehensive income (FVTOCI) and Financial liability at cost (FLAC). Currently the Group does not have any assets in the classification of FVTOCI. The categorisation of financial instruments (financial assets and liabilities) for measurement purposes is based on the nature and purpose of the financial instrument and is determined on initial recognition. The Group presents financial assets and liabilities in the following classes: trade and other receivables (FAAC), cash and cash equivalents, trade and other payables (FLAC), and borrowings (FLAC). Trade receivables and other current and non-current financial assetsThe financial assets held by the Group, primarily trade and other receivables, are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less loss allowances. The impairment model in IFRS 9 Financial Instruments requires the recognition of impairment provisions based on expected credit losses (ECL). The Group recognises an allowance for expected credit losses on trade receivables. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition. The impairment is calculated by taking into account the historic evidence of the level of credit losses experienced and the ageing profile of the trade receivables. Individual trade receivables are impaired when management assesses them not to be wholly or partially collectible. Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and commercial papers with original maturities of three months or less. Financial liabilitiesTrade and other payables include trade payables and other current and non-current, non-interest-bearing financial liabilities. Borrowings (non-current and current) include bank loans and overdrafts. These liabilities are initially recognised in the statement of financial position at fair value (net of any transaction costs), and subsequently measured at amortised cost using the effective interest rate method.The effective interest method calculates the amortised cost of a financial liability and the allocation of interest expense over the relevant period. The effective interest rate is the rate that discounts estimated future cash payments, including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts, through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortised cost of a financial liability.The Company derecognises financial liabilities when, and only when, the Company\u2019s obligations are discharged, cancelled, or have expired. The difference between the carrying amount of the financial liability derecognised, and the consideration paid and payable is recognised in profit or loss.3.11 Cash flowThe Group presents the statement of cash flows using the indirect method. Cash inflows and outflows are shown separately for investing and financing activities, while operating activities include both cash and non-cash line items. Interest received and paid, and dividends received, are reported as a part of operating activities. Dividends distributed are included as a part of financing activities. Value Added Tax and other similar taxes are regarded as collection of tax on behalf of authorities. 3.12 Employee benefitsThe Group operates a defined contribution plan (DCP) for post-retirement benefits. A defined contribution plan is a pension plan under which the Group pays fixed contributions to a separate entity (insurance company). The Group has no legal or constructive obligations to pay further contributions to the pension plan for benefits relating to employee service in the current and prior periods. Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. 3.13 TaxationIncome tax in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. Deferred tax assets and liabilitiesA deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.Deferred tax assets and liabilities are presented net of their respective tax effect using tax rate of the applicable jurisdiction applied to amounts representing future tax deductions or taxes payable.Negative and positive timing differences, which reverse or may reverse in the same period, are offset. Deferred taxes are calculated on the basis of timing differences and losses carried forward that are offset. Timing differences between different subsidiaries have not been offset. During the period that these differences reverse, the companies will have a taxable net income that is sufficient to realize the deferred tax allowance. The losses carried forward are all in countries where future taxable profits are expected.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__17": {
"value": "Oslo",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__13": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__18": {
"value": "LINK is Europe\u2019s leading provider of mobile and CPaaS solutions specializing in messaging, digital services, and intelligent data usage.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__15": {
"value": "limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__16": {
"value": "Gullhaug Torg 5, 0484 Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__19": {
"value": "These financial statements were approved for issue by the Board of Directors on date 28 April 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "3.2 Basis for preparationThe financial statements of the Group and the Company have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. The financial statements have been prepared on the historical cost basis. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgments in applying the Group\u2019s accounting policies. Areas involving a high degree of judgment or complexity, and areas in which assumptions and estimates are significant to the financial statements are disclosed in Note 4 Critical accounting judgements and key sources of estimation variances. The financial statements have been prepared on a going-concern basis.The presentation currency of the financial statement is Norwegian kroner (NOK). Amounts are rounded to nearest thousand, unless otherwise stated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "3.2 Basis for preparationThe financial statements of the Group and the Company have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. The financial statements have been prepared on the historical cost basis. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgments in applying the Group\u2019s accounting policies. Areas involving a high degree of judgment or complexity, and areas in which assumptions and estimates are significant to the financial statements are disclosed in Note 4 Critical accounting judgements and key sources of estimation variances. The financial statements have been prepared on a going-concern basis.The presentation currency of the financial statement is Norwegian kroner (NOK). Amounts are rounded to nearest thousand, unless otherwise stated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "3.3 Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferred and all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured at fair values at the date of acquisition. Acquisition-related costs are recognised in the income statement as incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum of the consideration transferred, the fair value of any previous held equity interest and the amount of any non-controlling interest in the investee over the net amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019s identifiable assets, liabilities and contingent liabilities exceeds the total consideration of the business combination, the excess is immediately recognised in the income statement. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit is the smallest identifiable group of assets that generate cash inflows that are largely independent of the cash inflows from other assets or group of assets. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods. When the consideration transferred by the Company in a business combination includes contingent consideration arrangements, the contingent consideration is measured at its acquisition date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurement period adjustments arise from additional information obtained during the \u2018measurement period\u2019 (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amounts recognised as of that date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "3.3 Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferred and all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured at fair values at the date of acquisition. Acquisition-related costs are recognised in the income statement as incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum of the consideration transferred, the fair value of any previous held equity interest and the amount of any non-controlling interest in the investee over the net amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019s identifiable assets, liabilities and contingent liabilities exceeds the total consideration of the business combination, the excess is immediately recognised in the income statement. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit is the smallest identifiable group of assets that generate cash inflows that are largely independent of the cash inflows from other assets or group of assets. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods. When the consideration transferred by the Company in a business combination includes contingent consideration arrangements, the contingent consideration is measured at its acquisition date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurement period adjustments arise from additional information obtained during the \u2018measurement period\u2019 (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amounts recognised as of that date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "3.4 Current/non-current classificationAn asset is classified as current when it is expected to be realised, or is intended for sale or consumption, in the Group\u2019s normal operating cycle, it is expected/due to be realised or settled within next twelve month after the reporting date. The normal operating cycle for trade receivables is between 30 - 45 days. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the Group\u2019s normal operating cycle, the liability is due to be settled within twelve months after the reporting period or if the Group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. The normal operating cycle for trade payables is between 30 - 45 days. All other liabilities are classified as non-current.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "3.4 Current/non-current classificationAn asset is classified as current when it is expected to be realised, or is intended for sale or consumption, in the Group\u2019s normal operating cycle, it is expected/due to be realised or settled within next twelve month after the reporting date. The normal operating cycle for trade receivables is between 30 - 45 days. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the Group\u2019s normal operating cycle, the liability is due to be settled within twelve months after the reporting period or if the Group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. The normal operating cycle for trade payables is between 30 - 45 days. All other liabilities are classified as non-current.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "3.4 Current/non-current classificationAn asset is classified as current when it is expected to be realised, or is intended for sale or consumption, in the Group\u2019s normal operating cycle, it is expected/due to be realised or settled within next twelve month after the reporting date. The normal operating cycle for trade receivables is between 30 - 45 days. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the Group\u2019s normal operating cycle, the liability is due to be settled within twelve months after the reporting period or if the Group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. The normal operating cycle for trade payables is between 30 - 45 days. All other liabilities are classified as non-current.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "3.5 Revenue recognitionRevenues are recognised when services are rendered and measured based on the consideration to which the Group expects to be entitled in a contract with a customer net of discounts and sales related taxes. The Group recognises revenue when it transfers control of a product or service to a customer.When another party is involved in providing goods or services to a customer, the Group evaluates whether it has an obligation to provide the specified service itself (i.e. the Group is the principle) or to arrange for those services to be provided by the other party (i.e. the Group is the agent). Where the Group does not control the service, the Group is considered an agent in the transaction. Revenues primarily comprise sale of services that enable customers to communicate by mobile phone with their customers. To be able to render these services, the Group needs to obtain services from one or more telecommunication operators. Cost incurred that are directly related to fulfilling a specified contract with a customer are regarded as a contract fulfilment cost and are expensed in the period in which the related revenue is recognised.The services rendered are split into the following groups:Type of service Timing of recognition Measurement of revenueMobile messaging The Group provides mobile messaging The revenue is based on the price transactionsservices via SMS and other messaging specified in the sales contract, net channels such as Apps, Facebook, of discounts and value added tax. Messenger, WhatsApp and email. Revenue from messaging is recognised when the message service has been provided; when the messages are delivered to the recipient.Payment services The Group offers payment solutions where The Group acts as an agent for this the customer can get their customers (the type of service and the performance end users) to pay for services by charging obligation is to arrange for the provision of their mobile phone account or credit/services by another party. Consequently, debit card. As payment for these services, only the income from the processed the Group is entitled to remuneration transactions is recognised as revenue.related to the processed transactions/payment. Revenue is recognised when the payment service is rendered. Licences License revenue consists of revenue The revenue is based on the price from monthly fees paid by customers specified in the sales contract, net for access to Group platforms and of discounts and value added tax.solutions. No proprietary rights are transferred to the customer. The revenue is recognised throughout the duration of the license agreement.Consulting Revenue from consulting services is The revenue is based on the price servicesrecognised in the accounting period specified in the sales contract, net during which the services are rendered.of discounts and value added tax.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__28": {
"value": "3.6 Foreign currency translationThe consolidated financial statements are presented in NOK, which is the functional currency of LINK Mobility Group Holding ASA. In preparing the financial statements of the individual companies, transactions in currencies other than NOK are recognised at the rate of exchange on the date of the transaction. At each reporting date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the balance sheet date. Non-monetary items carried at fair value in foreign currencies are translated using the exchange rate at the date when the fair value was measured. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated after the transaction date.Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement as financial items. All other foreign exchange gains and losses are presented on a net basis in the income statement as other operating expenses. Exchange differences are recognised in the income statement in the period in which they arise.For the purposes of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are translated to NOK at exchange rates on the reporting date. Income and expense items are translated to NOK at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in a separate component of equity.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are considered as assets and liabilities of the foreign entity and translated at the closing rate. These exchange differences are recognised in other comprehensive income.On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation), or a disposal involving loss of control over a subsidiary that includes a foreign operation, all of the exchange differences accumulated in a separate component of equity in respect of that operation attributable to the owners of the foreign operation are reclassified to the income statement. In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences is re-attributed to non-controlling interests and are not recognised in profit or loss.Please refer to note 21 for an overview of other functional currencies at the subsidiary level.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "3.7 Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (including duties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset to the location and condition necessary for it to be able to operate in the intended manner. Equipment and fixtures are subsequently recognised at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is recognised using the straight-line method to reduce the cost of assets less their residual values over their useful lives. Depreciation commences when the assets are ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. The straight-line depreciation method is used as this best reflects the consumption of the assets, which often is the passage of time. Residual value is estimated to be zero for all assets. Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts are derecognised and any remaining net carrying amount is recognised in operating profit (loss) as loss on disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or retirement of an item of equipment and fixtures is determined as the difference between the sales proceeds and the carrying amount of the asset and is presented as other income or other expenses in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "3.7 Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (including duties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset to the location and condition necessary for it to be able to operate in the intended manner. Equipment and fixtures are subsequently recognised at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is recognised using the straight-line method to reduce the cost of assets less their residual values over their useful lives. Depreciation commences when the assets are ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. The straight-line depreciation method is used as this best reflects the consumption of the assets, which often is the passage of time. Residual value is estimated to be zero for all assets. Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts are derecognised and any remaining net carrying amount is recognised in operating profit (loss) as loss on disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or retirement of an item of equipment and fixtures is determined as the difference between the sales proceeds and the carrying amount of the asset and is presented as other income or other expenses in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "3.8 Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of its tangible and intangible assets may be impaired. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annually and whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairment loss recognised for goodwill is not reversed in a subsequent period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "3.9 LeasesAt the inception of a contract, the company assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease liability is recognized at the commencement date and measured at the present value of the remaining lease payments, discounted using the company\u2019s incremental borrowing rate at the commencement date. The lessee\u2019s incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with similar security, the funds necessary to obtain an asset of a similar value of the right-of-use asset in a similar economic environment. The Group has chosen to measure the Right-of-Use asset (RoU assets) at an amount equal to the lease liability for all leases by using the lessee\u2019s incremental borrowing rate; the rate may differ from country to country. RoU assets are depreciated over the lease term as this is ordinarily shorter than the useful life of the assets. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the company is reasonably certain to exercise this option. The Group applies the exemption for short term leases (12 months or less) and low value leases. As such, related lease payments are not recognized in the balance sheet but expensed or capitalized in line with the accounting treatment for other non-lease expenses. The inclusion of non-lease components may vary across different lease categories.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "3.10 Financial InstrumentsFinancial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. The Group has classified the financial instruments into the following categories of financial assets and liabilities: Financial assets and liabilities at fair value through profit and loss (FVTPL), financial assets at amortised cost (FAAC), financial assets at fair value through other comprehensive income (FVTOCI) and Financial liability at cost (FLAC). Currently the Group does not have any assets in the classification of FVTOCI. The categorisation of financial instruments (financial assets and liabilities) for measurement purposes is based on the nature and purpose of the financial instrument and is determined on initial recognition. The Group presents financial assets and liabilities in the following classes: trade and other receivables (FAAC), cash and cash equivalents, trade and other payables (FLAC), and borrowings (FLAC). Trade receivables and other current and non-current financial assetsThe financial assets held by the Group, primarily trade and other receivables, are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less loss allowances. The impairment model in IFRS 9 Financial Instruments requires the recognition of impairment provisions based on expected credit losses (ECL). The Group recognises an allowance for expected credit losses on trade receivables. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since initial recognition. The impairment is calculated by taking into account the historic evidence of the level of credit losses experienced and the ageing profile of the trade receivables. Individual trade receivables are impaired when management assesses them not to be wholly or partially collectible. Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and commercial papers with original maturities of three months or less. Financial liabilitiesTrade and other payables include trade payables and other current and non-current, non-interest-bearing financial liabilities. Borrowings (non-current and current) include bank loans and overdrafts. These liabilities are initially recognised in the statement of financial position at fair value (net of any transaction costs), and subsequently measured at amortised cost using the effective interest rate method.The effective interest method calculates the amortised cost of a financial liability and the allocation of interest expense over the relevant period. The effective interest rate is the rate that discounts estimated future cash payments, including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts, through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortised cost of a financial liability.The Company derecognises financial liabilities when, and only when, the Company\u2019s obligations are discharged, cancelled, or have expired. The difference between the carrying amount of the financial liability derecognised, and the consideration paid and payable is recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "3.11 Cash flowThe Group presents the statement of cash flows using the indirect method. Cash inflows and outflows are shown separately for investing and financing activities, while operating activities include both cash and non-cash line items. Interest received and paid, and dividends received, are reported as a part of operating activities. Dividends distributed are included as a part of financing activities. Value Added Tax and other similar taxes are regarded as collection of tax on behalf of authorities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "3.12 Employee benefitsThe Group operates a defined contribution plan (DCP) for post-retirement benefits. A defined contribution plan is a pension plan under which the Group pays fixed contributions to a separate entity (insurance company). The Group has no legal or constructive obligations to pay further contributions to the pension plan for benefits relating to employee service in the current and prior periods. Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "3.13 TaxationIncome tax in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. Deferred tax assets and liabilitiesA deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.Deferred tax assets and liabilities are presented net of their respective tax effect using tax rate of the applicable jurisdiction applied to amounts representing future tax deductions or taxes payable.Negative and positive timing differences, which reverse or may reverse in the same period, are offset. Deferred taxes are calculated on the basis of timing differences and losses carried forward that are offset. Timing differences between different subsidiaries have not been offset. During the period that these differences reverse, the companies will have a taxable net income that is sufficient to realize the deferred tax allowance. The losses carried forward are all in countries where future taxable profits are expected.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "3.13 TaxationIncome tax in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. Deferred tax assets and liabilitiesA deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.Deferred tax assets and liabilities are presented net of their respective tax effect using tax rate of the applicable jurisdiction applied to amounts representing future tax deductions or taxes payable.Negative and positive timing differences, which reverse or may reverse in the same period, are offset. Deferred taxes are calculated on the basis of timing differences and losses carried forward that are offset. Timing differences between different subsidiaries have not been offset. During the period that these differences reverse, the companies will have a taxable net income that is sufficient to realize the deferred tax allowance. The losses carried forward are all in countries where future taxable profits are expected.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "Note 4 Critical accounting judgements and key sources of estimation variances In applying the Group\u2019s accounting policies, as described in note 3 (Summary of significant accounting policies), management is required to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities, income and expenses. These estimates and assumptions are based on historical experience and other factors, including expectations of future events that are considered reasonable under the circumstances. Actual results may differ from these estimates.Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised if the revision affects that period only, or in the period of the revision and future periods if the revision affects both current and future periods.The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are described below.Business combinations and purchase price allocationWhen the Group acquires a business, the consideration transferred is allocated to the identifiable assets acquired and liabilities assumed based on their fair values at the acquisition date. The determination of these fair values requires management to exercise judgement and make estimates, particularly in relation to the identification and valuation of intangible assets such as customer relationships, technology and trademarks. The valuation of such assets typically involves the use of valuation techniques, including discounted cash flow models and relief-from-royalty methods, which require assumptions regarding future cash flows, growth rates, margins, discount rates and useful lives. Changes in these assumptions may affect the recognised values of assets and liabilities and the resulting amount of goodwill. The allocation may be adjusted during the measurement period as additional information about facts and circumstances existing at the acquisition date becomes available. Further information is included in note6 (Business combinations).Impairment of goodwill and other intangible assetsThe carrying amounts of non-current tangible and intangible assets are assessed for impairment whenever there is an indication of impairment. Goodwill is tested for impairment at least annually. The recoverable amount of cash-generating units is determined based on value-in-use calculations. These calculations require management to estimate the future cash flows expected to arise from the cash-generating units and to determine appropriate discount rates in order to calculate the present value of those cash flows. Changes in assumptions regarding future cash flows, growth rates or discount rates could lead to impairment charges in future periods. Further information about the impairment testing methodology and results is provided in notes 3 (Summary of significant accounting policies) and 14 (Intangible assets).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__39-1": {
"value": "Impairment of goodwill and other intangible assetsThe carrying amounts of non-current tangible and intangible assets are assessed for impairment whenever there is an indication of impairment. Goodwill is tested for impairment at least annually. The recoverable amount of cash-generating units is determined based on value-in-use calculations. These calculations require management to estimate the future cash flows expected to arise from the cash-generating units and to determine appropriate discount rates in order to calculate the present value of those cash flows. Changes in assumptions regarding future cash flows, growth rates or discount rates could lead to impairment charges in future periods. Further information about the impairment testing methodology and results is provided in notes 3 (Summary of significant accounting policies) and 14 (Intangible assets).Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as technology, that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition, separately acquired intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 Technology Expenditure on development activities is recognised as an expense in the period in which it is incurred. An internally generated intangible asset arising from development of the Group\u2019s technical platforms and products is recognised if, and only if, all the following conditions have been demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or sale; \u2022 the intention to complete the intangible asset and use or sell it; \u2022 the ability to use or sell the intangible asset; \u2022 how the intangible asset will generate probable future economic benefits; \u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during its development.The amount initially recognised for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognised, development expenditures are expensed as incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.In FY2025, as in the prior year, internally generated intangible asset investment has been focused on increasing the CPaaS offering. Investment is in line with the LINK strategy to expand from one-way communication services into a global leader in the CPaaS industry. MyLINK Connect and MyLINK MarketingPlatform are two examples of internally generated intangible assets. SSU also contributes to this category and combined, all contribute to the CPaaS offering. Customer Year ended December 31, 2024 Trade name relations Technology Goodwill Total Opening net book value 269,326 743,910 760,365 4,388,870 6,162,471 Net additions from 9,977 77,650 21,890 113,232 222,749 acquired businesses Additions in period -38 -451 141,752 - 141,263 Exchange differences 443 27,393 19,911 171,012 218,758 Amortization charge -13,209 -149,192 -147,608 - -310,009 Closing net book amount 266,498 699,309 796,311 4,673,114 6,435,233 At December 31, 2024 Cost 349,090 1,894,983 1,568,928 4,853,474 8,666,475 Accumulated amortisation -82,591 -1,195,674 -772,617 -180,360 -2,231,243 and impairment Net book amount 266,498 699,309 796,311 4,673,114 6,435,233 Estimated useful life Indefinite* 7-10 years 3-10 years Indefinite Amortisation method Linear Linear Customer Year ended December 31, 2025 Trade name relations Technology Goodwill Total Opening net book value 266,498 699,309 796,311 4,673,114 6,435,233 Net additions from 82,136 244,454 813,337 668,132 1,808,058 acquired businesses Additions in period 2 27 198,647 - 198,676 Exchange differences 1,530 4,932 2,072 47,145 55,679 Amortization charge -13,210 -167,438 -197,710 - -378,358 Closing net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 At December 31, 2025 Cost 432,854 2,038,866 2,604,195 5,568,750 10,644,666 Accumulated amortisation -95,897 -1,257,583 -991,538 -180,360 -2,525,378 and impairment Net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 Estimated useful life Indefinite* 5-10 years 3-10 years Indefinite Amortisation method Linear Linear *Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. It is not amortized and is tested annually for impairment.Acquired trade names are identified and measured at fair value as part of the purchase price allocation. Following initial recognition, they are assessed as having either a finite or indefinite useful life. Trade names with a finite useful life are amortized on a straight-line basis over their estimated useful life, which is determined to be 25 years. Trade names assessed as having an indefinite useful life are not amortized but are tested annually for impairment.Customer Relationships For customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.Technology Amortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution. GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospects for the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised. They are tested for impairment on an annual basis at a cash generating unit (hereafter \u201cCGU\u201d) level, and more frequently if there are indications that amounts may be impaired. In accordance with IAS 36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated is compared with the recoverable amount of the CGU. The recoverable amount is determined based on value-in-use calculations. These calculations use cash flow projections reflective of management\u2019s best estimate extended over a five year period. The assumed growth rate has been based on the management growth estimate for the next five years and subsequently reduced to 2% for the purpose of determining the terminal value. As terminal value is applied to revenue and COGS, the gross margin percentage holds stable after the 5-year forecast period; the same is true for EBIDTA margin percentage and EBIT percentage.Certain key assumptions are: Low Range High RangePre-tax discount rates (WACC) 6.50% 17.70%Revenue growth 7.00% 20.00%Gross profit 13.00% 37.00%EBITDA 10.00% 26.00%Total impairment headroom is NOK 9 030 million (NOK 6 867 million). Development of WACC discount rates over the past two years have contributed to increased impairment headroom overall.The Group, based on an assessment of the facts and circumstances, has concluded that each country constitutes a separate CGU. Goodwill is monitored at the country level for impairment purposes. Goodwill has been allocated to each CGU as presented in the table below.GoodwillSignificant 2025 2024Norway 806,490 806,490 Germany 824,342 821,001 France 468,585 466,685 Austria 536,315 534,141 Sub-total 2,635,732 2,628,318 Non-significant 2,752,659 2,044,796 Total 5,388,390 4,673,114 Management applies judgment in determining which cash-generating units (CGUs) containing goodwill are considered significant for disclosure purposes. The Group defines a CGU as significant when the goodwill allocated to that CGU exceeds 10% of the Group\u2019s total goodwill.The Group acquired SMSPortal on November 28, 2025. A purchase price allocation was performed at the acquisition date in accordance with IFRS 3 Business Combinations. As the acquisition occurred late in the reporting period, management has assessed the period from the acquisition date to year-end and has not identified any events or changes in circumstances that would indicate that the carrying amount of the CGU exceeds its recoverable amount.Management considers the fair value measurements performed as part of the purchase price allocation to be representative of the recoverable amount at the acquisition date, and no indicators of impairment have been identified subsequent to the acquisition.Key assumptions specific to significant CGU\u2019s (see below) are:Norway GermanyLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.00% 10.00% 9.40% 9.40%Revenue growth 8.00% 8.00% 11.00% 14.00%Gross profit margin 31.00% 32.00% 25.00% 27.00%EBITDA margin 22.00% 23.50% 19.00% 21.50%France AustriaLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.40% 10.40% 9.60% 9.60%Revenue growth 5.00% 10.00% 10.00% 14.00%Gross profit margin 26.00% 26.00% 44.00% 44.00%EBITDA margin 10.00% 14.00% 26.00% 29.00%The impairment test shows that the recoverable amounts significantly exceed the carrying amount of the CGUs.Sensitivity analysisSensitivity analyses have been performed on key assumptions used in the impairment model, including the discount rate, terminal growth rate and forecast EBITDA.The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget, as approved by the Board of Directors, for one year.Management assumptions are used to prepare a forecast period between two to five years. The forecasted years are estimated based on the company\u2019s strategic initiatives.The budget in combination with the forecasts represent management\u2019s best estimate of the range of economic conditions that will exist over a five-year period.Local currency and Fx rates - All CGU\u2019s forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.The sensitivity analysis uses terminal growth of 2% after five years.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty.Sensitivity analyses were performed on key assumptions used in the impairment model, including the discount rate (WACC), revenue growth and EBITDA margin. The tables below illustrate the impact on the estimated recoverable amount from reasonably possible changes in these assumptions.The base case assumes the discount rate and forecast assumptions applied in the Group\u2019s impairment model (bold text). If figures are presented, they are representative of an impairment scenario.In all cases, the fair value of equity is compared to the carrying value for each CGU. The carrying value is equal to the sum of net operating assets and intangible assets allocated from Group. Furthermore:\ue632\ue649\ue658\ue604\ue653\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue621\ue604\ue62d\ue652\ue658\ue645\ue652\ue64b\ue64d\ue646\ue650\ue649\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue60c\ue657\ue654\ue649\ue647\ue64d\ue64a\ue64d\ue647\ue604\ue658\ue653\ue604\ue658\ue64c\ue649\ue604\ue627\ue62b\ue639\ue60d\ue604\ue60f\ue604\ue633\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue62a\ue64d\ue65c\ue649\ue648\ue604\ue625\ue657\ue657\ue649\ue658\ue657\ue604\ue60f\ue604\ue632\ue649\ue658\ue604\ue63b\ue653\ue656\ue64f\ue64d\ue652\ue64b\ue604Capital + Other Operating Assets (net of deferred tax)The carrying value is indicative of the threshold value for impairment and any value lower than the carrying value indicates impairment.CGU Norway (carrying value NOK 1444)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 4,699 4,731 4,764 4,797 4,831 -1.0 % 3,514 3,545 3,577 3,609 3,642 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,753 2,783 2,813 2,845 2,876 1.0 % 2,226 2,255 2,285 2,315 2,346 2.0 % 1,843 1,871 1,900 1,930 1,960 Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the Norwegian CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,575 4,169 4,764 5,358 5,953 -1.0 % 2,681 3,129 3,577 4,025 4,473 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,107 2,460 2,813 3,167 3,520 1.0 % 1,709 1,997 2,285 2,573 2,861 2.0 % 1,419 1,660 1,900 2,141 2,381 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the Norwegian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Germany (carrying value NOK 1 085)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,890 3,905 3,921 3,937 3,953-1.0 % 2,507 2,521 2,537 2,552 2,567\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,736 1,751 1,765 1,780 1,7951.0 % 1,250 1,264 1,278 1,292 1,3072.0 % 917 931 944 959 973 If the pre-tax discount rate (WACC) applied to the revenue projections for the German CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, regardless of whether revenue growth assumptions were positive or negative. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.0% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 9.5% in the subsequent years.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,968 3,445 3,921 4,397 4,874-1.0 % 1,884 2,210 2,537 2,863 3,189\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,280 1,523 1,765 2,008 2,2501.0 % 898 1,088 1,278 1,468 1,6572.0 % 637 791 944 1,098 1,252Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 2.0-4.0 percentage points. An impairment would also arise if the discount rate were to increase by 1.0\u20132.0 percentage points, assuming other assumptions remain unchanged.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such changes in key assumptions to be reasonably possible in the near term.CGU France (carrying value NOK 738)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,070 2,094 2,119 2,144 2,170-1.0 % 1,682 1,706 1,729 1,754 1,779\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,432 1,455 1,479 1,503 1,5271.0 % 1,260 1,282 1,305 1,328 1,3522.0 % 1,134 1,156 1,178 1,201 1,224Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the French CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 991 1,555 2,119 2,683 3,247-1.0 % 879 1,304 1,729 2,155 2,580\ue6b2\ue604\ue63b\ue625\ue627\ue627- 806 1,142 1,479 1,815 2,1511.0 % 756 1,030 1,305 1,579 1,8542.0 % 719 949 1,178 1,408 1,637 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.The pre-tax WACC applied to this CGU was 7.6% in 2021 and increased to 10.8% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 10.4% in the subsequent years.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the French CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Austria (carrying value NOK 657)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,342 2,353 2,364 2,375 2,387-1.0 % 1,618 1,629 1,640 1,651 1,662\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,171 1,181 1,192 1,202 1,2131.0 % 870 880 890 900 9112.0 % 654 664 674 684 694If the pre-tax discount rate (WACC) applied to the revenue projections for the Austrian CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, combined with a 4.0 percentage point decline in revenue. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.7% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has declined in each subsequent year through 2025 as market conditions normalized.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the Austrian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 1,929 2,146 2,364 2,582 2,799-1.0 % 1,320 1,480 1,640 1,800 1,959\ue6b2\ue604\ue63b\ue625\ue627\ue627- 944 1,068 1,192 1,316 1,4401.0 % 690 790 890 990 1,0892.0 % 509 591 674 757 839Based on the base case assumptions, the recoverable amount is somewhat sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that a reduction in EBITDA margin of 2.0-4.0 percentage points, combined with an increase in the discount rate of 2.0 percentage points, would result in the recoverable amount of the Austrian CGU falling below its carrying amount.EBITDA is a function of revenue, and fluctuations are considered reasonable; however, when assessed in isolation, a reduction in EBITDA would not result in the recoverable amount of the Austrian CGU falling below its carrying amount.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on this historical development and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.Management has assessed the impact of reasonably possible changes in these assumptions.",
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"value": "Note 5 Discontinued operationsOperations presented as discontinued operations include Message Broadcast LLC. LINK signed a sales and purchase agreement (SPA) on 07 November 2023; the divestment of Message Broadcast LLC (US subsidiary) was closed on 03 January 2024.Discontinued operationsDiscontinued operations represent a separate major line of business that has been disposed. Discontinued operations are excluded from the results of continuing operations and are presented as a single line, after tax, in the consolidated statement of profit and loss. Discontinued operations are also excluded from segment reporting (note 6); it was previously included as it\u2019s own segment (North America).The profit (loss) of the disposed entity is presented as discontinued operations until disposal, and subsequent adjustments are presented in the following table:Statement of profit and loss from discontinued operations:(Amounts in NOK 1 000) 2025 2024Profit (loss) from Message Broadcast LLC - - Profit (loss) from discontinued operations before income tax - - Income tax expense related to disposal - -60,706 Gain on disposal - 144,731 Adjustment of contingent consideration in June 2025 -2,491 - Profit (loss) from discontinued operations -2,491 84,025 The currency option premium is representative of costs incurred to secure a EUR call option (EUR/USD).The divestment of Message Broadcast LLC (US subsidiary) was closed on 03 January 2024. The amount of the transaction is USD 260 million, including a seller note of USD 10 million and an earn-out component of up to USD 30 million. The earnout is linear from USD 7.5 million, increasing with revenue growth to match historic Message Broadcast LLC performance for full payout.Details of the sale of the US subsidiary are as presented below:(Amounts in NOK 1 000) 2024 Consideration received or receivable Cash* 2,223,629 Fair value of contingent consideration 387,549 Total disposal consideration 2,611,178 Carrying amount of net assets sold 2,534,684 Gain on sale before income tax and reclassification of foreign currency translation reserve 76,493 Reclassification of foreign currency translation reserve 197,071 Income tax expense on gain -60,706 Gain on sale after income tax 212,859 Fair value adjustment of contingent consideration, 31 December -128,834 Gain on sale as of 31 December 84,025 If operations of the discontinued operation achieve certain performance criteria during the period 01 January 2024 to 31 December 2024, as specified in an earn-out clause in the SPA, additional cash consideration of up to USD 30 million will be receivable. The earn-out will be recognized as a financial asset at fair value through the profit or loss.At the beginning of the year, an earn-out accrual for USD 27 million was made based on estimated performance for FY2024. Based on actual performance in Message Broadcast at the end of FY2024, the estimated earn-out has been revised to USD 14.7 million. The reduction is presented in the table above as fair value adjustment of contingent consideration.",
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"value": "Note 6 Business combinationsAcquisitions during the periodProportion of voting Date of business equity Acquiring 2025 Main business activitycombinationacquiredentityThe SMS Works LTD Provider of mobile April 01, 2025 100% LINK Mobility (hereafter SMS Works)messaging services UK Limitedand mobile solutionsFireText Communications Provider of mobile April 14, 2025 100% LINK Mobility Ltd (hereafter FireText)messaging services UK Limitedand mobile solutionsSMSPortal Proprietary Limited Provider of mobile November 28, 2025 100% LINK Mobility (hereafter SMSPortal)messaging services Group ASand mobile solutionsAcquisition of SMS WorksOn April 01, 2025, LINK Mobility UK Limited acquired SMS Works, headquartered in London, UK. The acquisition strengthens LINK\u2019s presence in the UK and provides additional growth opportunities in the local market through upselling opportunities and scaling SMS Works\u2019s developer-friendly API.The purchase price is cash upon closing.The company\u2019s lean and technology-driven operating model has attracted more than 500 customers, delivering 120 million messages annually with a solid recurring revenue base. SMS Works has a strong foothold among software integration clients with high retention rates and consistent gross profit growth.Acquisition of FireTextOn April 14, 2025, LINK Mobility UK Limited acquired FireText, headquartered in Falmouth, UK. The acquisition significantly strengthens LINK\u2019s presence in the UK market, particularly within the public sector and adds a scalable and robust SSU platform to LINK\u2019s portfolio.The purchase price is cash upon closing, an equity consideration, and a holdback amount.FireText is a privately held A2P company founded in 2007. FireText offers a proprietary SSU SMS marketing platform that currently serves approximately 2,700 customers. The company has a solid footprint within the public sector in the UK serving as an established provider for the National Health Service (NHS) and the UK Government.Acquisition of SMSPortalThe acquisition of SMSPortal was completed November 28, 2025 and is consolidated as at 01 December 2025. SMSPortal is headquartered in Cape Town, South Africa.The purchase price is cash upon closing, an equity consideration, and earn-out (conditional payment).SMSPortal is a market-leading provider of A2P (Application-to-Person) messaging services in South Africa, with substantial international business. SMSPortal is a pure A2P SMS messaging provider with a stable base of large local and international customers combined with a long tail of small and medium customers, predominantly within the enterprise segment. It\u2019s operations and customer base offer a strong strategic fit with LINK\u2019s existing business model and product offering.Revenue and net profit, in the period from the date of acquisition until December 31, 2025:(Amounts in NOK 1 000) SMS Works FireText SMSPortalRevenue 32,380 207,660 103,546 EBITDA 6,992 17,928 22,784Net profit 6,010 12,382 12,767 Estimated revenue and net profit, as if the acquisition had occurred January 01, 2025:(Amounts in NOK 1 000) SMS Works FireText SMSPortalRevenue 48,328 303,725 1,189,605 EBITDA 11,188 25,521 283,732If the acquisition had occurred on January 01, 2025, consolidated pro-forma revenue and EBITDA for the year ended December 31, 2025 would have been NOK 8 622 657 thousand and NOK 899 268 thousand, respectively. These amounts have been calculated using the subsidiary\u2019s results and adjusting them for:- differences in the accounting policies between the group and subsidiary- effects of updated business plans, including synergies- any errors identified in prior periodsProforma net profit is not provided in the table above and as if the acquisition had occurred on January 01, 2025. The difference between EBIDTA and net profit is not deemed to be material.Consideration transferred(Amounts in NOK 1 000) SMS Works FireText SMSPortalCash 53,456 137,948 1,020,266 Equity - 28,213 150,643 Holdback - 16,245 - Earn-out \u00b9 - 31,218 322,580 Total consideration 53,456 213,624 1,493,488 \u00b9 Earn-outThe purchase price of FireText includes an earn-out payment based on financial performance at the end of FY2025.The purchase price of SMSPortal includes a performance based element based on financial performance in FY2026 and FY2027.Identifiable assets and liabilities recognised on the date of the business combination SMS WorksAssets assumed in connection with the business combinations have been recognised at the estimated fair value on the date of the business combination. Management has identified customer relationships as the major asset.FireTextAssets assumed in connection with the business combinations have been recognised at the estimated fair value on the date of the business combination. Management has identified customer relationships, technology, and trademark as major assets.SMSPortalSMSPortal was first consolidated from December 01, 2025. At the reporting date, the purchase price allocation (\u201cPPA\u201d) has not been finalised due to the timing of the acquisition. Accordingly, the allocation of the purchase price is based on preliminary estimates. The final PPA is expected to be completed in the first quarter of 2026, and any resulting adjustments will be recognised in that period.The intellectual property acquired as part of the total consideration is presented separately; the estimated useful life is 8 years.Note that the estimates are provisional and may be subject to change during the measurement period, which is one year from the date of the acquisition.(Amounts in NOK 1 000) SMS Works FireText SMSPortalCustomer relationships 50,264 46,240 147,951 Technology - 11,711 - Trademark - 19,556 62,571 Intellectual property - - 801,625 Other intangible assets - - 9 Equipment and fixtures - 34 3,367 Other non-current assets - - 127 Trade and other receivables 4,768 25,435 126,990 Cash and cash equivalents 1,802 36,430 81,176 Other current assets - - 12,114 Deferred tax liability (10,555) (19,377) (56,875)Trade and other payables (6,569) (7,753) (217,352)Fair value of identifiable net assets acquired 39,710 112,277 961,703 Goodwill(Amounts in NOK 1 000) SMS Works FireText SMSPortalConsideration transferred 53,456 213,624 1,493,488 Fair value of identifiable net assets acquired 39,710 112,277 961,703 Goodwill 13,747 101,348 531,785 Goodwill originating from the business combination is primarily related to anticipated synergies from ongoing operations and the benefit of integrating the entire business into the group. No impairment has been recognised subsequent to the business combination.Goodwill that has arisen as part of the business acquisition is not tax deductible.Acquisition related expenses(Amounts in NOK 1 000) SMS Works FireText SMSPortalIncurred 2024 2,606 3,465 31,468 Total 2,606 3,465 31,468 Identifiable assets and liabilities recognised on the date of the business combinationAssets assumed in connection with the business combinations have been recognised at the estimated fair value on the date of the business combination. Management has identified technology and customer relations as major assets. Note that the estimates are provisional and may be subject to change during the measurement period, which is one year from the date of the acquisition.",
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"value": "Note 7 Segment reporting(Amounts in NOK 1000)Beginning in the fourth quarter 2025, the Netherlands and Italian CGU\u2019s have been moved to the Global Messaging segment following an internal reorganization. All historical segment financials and comparative restated figures for 2024 are presented below.The Group reports revenue, gross margin (revenue less direct costs) and adjusted EBITDA in functional operating segments to the Board of Directors (the Group\u2019s chief operating decision makers). While LINK uses all four measures to analyze performance, the Group\u2019s strategy of profitable growth means that adjusted EBITDA is the prevailing measure of performance (refer to alternate performance measures).An examination of operating units based on market maturity and product development as well as geography identifies five natural reporting segments. These are Northern Europe, Central Europe, Western Europe, the Rest of the World, and Global Messaging; these represent market clusters. Generally, regions are segregated into similar geographic locations as these follow similar market trends. Global Messaging includes all regions with aggregator traffic; the other three have enterprise traffic.The regions are:Northern EuropeNorthern Europe is comprised of Norway, Sweden, Denmark, and Finland.Central EuropeCentral Europe includes Austria, Bulgaria, Germany, Hungary, North Macedonia, Italy, Poland, and Romania.Western EuropeWestern Europe is comprised of France, Portugal, Spain (including subsidiaries in Columbia and Mexico), and the United Kingdom.Rest of the WorldRest of the world is comprised of South Africa and it\u2019s international business.Global MessagingGlobal messaging is comprised of non-enterprise traffic and is representative of either stand-alone business or as a component of revenues in countries included above. If a business is comprised of both enterprise and wholesale/aggregator transactions, the latter is segregated here. The Swiss operation LINK Messaging AG and TIsmi in the Netherlands are included here.An SMS wholesaler/aggregator purchases bulk messaging capacity from multiple mobile network operators and provides businesses with a platform to send high-volume application-to-person (A2P) messages such as notifications, authentication codes, and marketing messages. Unlike conventional SMS, which is person-to-person messaging sent directly between mobile subscribers through their own operator, aggregators act as intermediaries that route and manage large-scale commercial messaging traffic across multiple networks.Revenue per segment 2025 2024 Restated 2024Northern Europe 1,600,710 1,535,959 1,535,959 Central Europe 2,068,127 2,091,967 1,689,181 Western Europe 1,683,747 1,347,173 2,105,343 Rest of the World 103,546 - - Global Messaging 1,626,960 2,018,708 1,663,324 Total revenue per segment 7,083,091 6,993,807 6,993,807 Direct cost of services rendered 2025 2024 Restated 2024Northern Europe 1,178,188 1,109,216 1,109,216 Central Europe 1,491,015 1,567,934 1,242,545 Western Europe 1,257,645 999,754 1,586,611 Rest of the World 77,687 - - Global Messaging 1,384,588 1,789,262 1,527,795 Total direct cost of services rendered 5,389,124 5,466,166 5,466,166 Gross profit per segment 2025 2024 Restated 2024Northern Europe 422,522 426,743 426,743 Central Europe 577,112 524,033 446,637 Western Europe 426,102 347,419 518,732 Rest of the World 25,859 - - Global Messaging 242,372 229,445 135,529 Total gross profit 1,693,968 1,527,641 1,527,641 Adjusted EBITDA per segment 2025 2024 Restated 2024Northern Europe 266,587 271,483 271,483 Central Europe 401,611 348,375 309,030 Western Europe 196,033 156,750 269,478 Rest of the World 22,784 - - Global Messaging 173,980 155,681 82,298 Group Costs -239,855 -214,320 -214,320 Total adjusted EBITDA 821,141 717,970 717,970 Reconciliation of adjusted EBITDA toGroup profit (loss) before income tax 2025 2024Adjusted EBITDA 821,141 717,970 Non-recurring items* -102,931 -119,312 Depreciation and amortization -400,373 -334,189 Operating profit 317,836 264,468 Finance income (expense) -186,835 -43,370 Total 131,001 221,098 *Non-recurring itemsNon-recurring items is comprised of amounts that relate entirely to the company. Costs related to mergers and acquisitions, personnel cost deemed to be non-recurring (or one-off), restructuring expenses, advisors, and licenses are included in this reconciliation line item (this list is not exhaustive).Disaggregation of revenueThe Group\u2019s operations are conducted through its subsidiaries in the countries listed below. The Group derives its revenue from contracts with customers for the transfer of services as described in the table provided in note 3 to the financial statements.Customers enter contracts with specific LINK entities; these customers are invoiced from the entity that holds the contract.Revenue per business line 2025 2024Mobile messaging transactions 6,769,865 6,708,374 Payment services 24,390 22,958 Licenses 244,208 229,026 Consulting services 44,629 33,449 Group revenue from continuing operations 7,083,091 6,993,807 Northern Europe revenue per business line 2025 2024Mobile messaging transactions 1,446,689 1,390,950 Payment services 19,413 18,690 Licenses 126,737 122,509 Consulting services 7,871 3,810 1,600,710 1,535,959 Central Europe revenue per business line 2025 2024Mobile messaging transactions 2,001,149 2,030,797 Payment services 4,977 4,268 Licenses 45,286 41,956 Consulting services 16,715 14,946 2,068,127 2,091,967 Western Europe revenue per business line 2025 2024Mobile messaging transactions 1,609,501 1,277,718 Payment services - - Licenses 64,050 58,242 Consulting services 10,197 11,214 1,683,747 1,347,173 Rest of the World revenue per business line 2025 2024Mobile messaging transactions 103,546 - Payment services - - Licenses - - Consulting services - - 103,546 - Global Messaging revenue per business line 2025 2024Mobile messaging transactions 1,608,980 2,008,909 Payment services - - Licenses 8,135 6,320 Consulting services 9,846 3,479 1,626,960 2,018,708 Revenue per geographical region 2025 2024Austria 293,700 233,709 Bulgaria 205,641 193,423 Columbia 19,301 5,288 Denmark 226,543 212,241 Finland 179,447 155,993 France 955,381 1,024,579 Germany 527,540 604,640 Hungary 63,878 31,434 Italy 572,063 587,130 Mexico 627 126 The Netherlands 205,414 171,040 North Macedonia 3,659 3,125 Norway 935,560 981,542 Poland 415,214 458,974 Portugal 21,617 14,935 Romania 6,563 6,348 South Africa 103,546 - Spain 300,873 222,904 Sweden 412,824 370,527 Switzerland 1,238,632 1,626,304 United Kingdom 395,068 89,548 Total geographical revenue from continuing operations 7,083,091 6,993,807",
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"value": "Note 7 Segment reporting(Amounts in NOK 1000)Beginning in the fourth quarter 2025, the Netherlands and Italian CGU\u2019s have been moved to the Global Messaging segment following an internal reorganization. All historical segment financials and comparative restated figures for 2024 are presented below.The Group reports revenue, gross margin (revenue less direct costs) and adjusted EBITDA in functional operating segments to the Board of Directors (the Group\u2019s chief operating decision makers). While LINK uses all four measures to analyze performance, the Group\u2019s strategy of profitable growth means that adjusted EBITDA is the prevailing measure of performance (refer to alternate performance measures).An examination of operating units based on market maturity and product development as well as geography identifies five natural reporting segments. These are Northern Europe, Central Europe, Western Europe, the Rest of the World, and Global Messaging; these represent market clusters. Generally, regions are segregated into similar geographic locations as these follow similar market trends. Global Messaging includes all regions with aggregator traffic; the other three have enterprise traffic.The regions are:Northern EuropeNorthern Europe is comprised of Norway, Sweden, Denmark, and Finland.Central EuropeCentral Europe includes Austria, Bulgaria, Germany, Hungary, North Macedonia, Italy, Poland, and Romania.Western EuropeWestern Europe is comprised of France, Portugal, Spain (including subsidiaries in Columbia and Mexico), and the United Kingdom.Rest of the WorldRest of the world is comprised of South Africa and it\u2019s international business.Global MessagingGlobal messaging is comprised of non-enterprise traffic and is representative of either stand-alone business or as a component of revenues in countries included above. If a business is comprised of both enterprise and wholesale/aggregator transactions, the latter is segregated here. The Swiss operation LINK Messaging AG and TIsmi in the Netherlands are included here.An SMS wholesaler/aggregator purchases bulk messaging capacity from multiple mobile network operators and provides businesses with a platform to send high-volume application-to-person (A2P) messages such as notifications, authentication codes, and marketing messages. Unlike conventional SMS, which is person-to-person messaging sent directly between mobile subscribers through their own operator, aggregators act as intermediaries that route and manage large-scale commercial messaging traffic across multiple networks.Revenue per segment 2025 2024 Restated 2024Northern Europe 1,600,710 1,535,959 1,535,959 Central Europe 2,068,127 2,091,967 1,689,181 Western Europe 1,683,747 1,347,173 2,105,343 Rest of the World 103,546 - - Global Messaging 1,626,960 2,018,708 1,663,324 Total revenue per segment 7,083,091 6,993,807 6,993,807 Direct cost of services rendered 2025 2024 Restated 2024Northern Europe 1,178,188 1,109,216 1,109,216 Central Europe 1,491,015 1,567,934 1,242,545 Western Europe 1,257,645 999,754 1,586,611 Rest of the World 77,687 - - Global Messaging 1,384,588 1,789,262 1,527,795 Total direct cost of services rendered 5,389,124 5,466,166 5,466,166 Gross profit per segment 2025 2024 Restated 2024Northern Europe 422,522 426,743 426,743 Central Europe 577,112 524,033 446,637 Western Europe 426,102 347,419 518,732 Rest of the World 25,859 - - Global Messaging 242,372 229,445 135,529 Total gross profit 1,693,968 1,527,641 1,527,641 Adjusted EBITDA per segment 2025 2024 Restated 2024Northern Europe 266,587 271,483 271,483 Central Europe 401,611 348,375 309,030 Western Europe 196,033 156,750 269,478 Rest of the World 22,784 - - Global Messaging 173,980 155,681 82,298 Group Costs -239,855 -214,320 -214,320 Total adjusted EBITDA 821,141 717,970 717,970 Reconciliation of adjusted EBITDA toGroup profit (loss) before income tax 2025 2024Adjusted EBITDA 821,141 717,970 Non-recurring items* -102,931 -119,312 Depreciation and amortization -400,373 -334,189 Operating profit 317,836 264,468 Finance income (expense) -186,835 -43,370 Total 131,001 221,098 *Non-recurring itemsNon-recurring items is comprised of amounts that relate entirely to the company. Costs related to mergers and acquisitions, personnel cost deemed to be non-recurring (or one-off), restructuring expenses, advisors, and licenses are included in this reconciliation line item (this list is not exhaustive).Disaggregation of revenueThe Group\u2019s operations are conducted through its subsidiaries in the countries listed below. The Group derives its revenue from contracts with customers for the transfer of services as described in the table provided in note 3 to the financial statements.Customers enter contracts with specific LINK entities; these customers are invoiced from the entity that holds the contract.Revenue per business line 2025 2024Mobile messaging transactions 6,769,865 6,708,374 Payment services 24,390 22,958 Licenses 244,208 229,026 Consulting services 44,629 33,449 Group revenue from continuing operations 7,083,091 6,993,807 Northern Europe revenue per business line 2025 2024Mobile messaging transactions 1,446,689 1,390,950 Payment services 19,413 18,690 Licenses 126,737 122,509 Consulting services 7,871 3,810 1,600,710 1,535,959 Central Europe revenue per business line 2025 2024Mobile messaging transactions 2,001,149 2,030,797 Payment services 4,977 4,268 Licenses 45,286 41,956 Consulting services 16,715 14,946 2,068,127 2,091,967 Western Europe revenue per business line 2025 2024Mobile messaging transactions 1,609,501 1,277,718 Payment services - - Licenses 64,050 58,242 Consulting services 10,197 11,214 1,683,747 1,347,173 Rest of the World revenue per business line 2025 2024Mobile messaging transactions 103,546 - Payment services - - Licenses - - Consulting services - - 103,546 - Global Messaging revenue per business line 2025 2024Mobile messaging transactions 1,608,980 2,008,909 Payment services - - Licenses 8,135 6,320 Consulting services 9,846 3,479 1,626,960 2,018,708 Revenue per geographical region 2025 2024Austria 293,700 233,709 Bulgaria 205,641 193,423 Columbia 19,301 5,288 Denmark 226,543 212,241 Finland 179,447 155,993 France 955,381 1,024,579 Germany 527,540 604,640 Hungary 63,878 31,434 Italy 572,063 587,130 Mexico 627 126 The Netherlands 205,414 171,040 North Macedonia 3,659 3,125 Norway 935,560 981,542 Poland 415,214 458,974 Portugal 21,617 14,935 Romania 6,563 6,348 South Africa 103,546 - Spain 300,873 222,904 Sweden 412,824 370,527 Switzerland 1,238,632 1,626,304 United Kingdom 395,068 89,548 Total geographical revenue from continuing operations 7,083,091 6,993,807",
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"value": "Note 8 Leases(Amounts in NOK 1000)This note provides information for leases where the group is a lessee.Amounts recognised in the balance sheetThe balance sheet shows the following amounts related to leases:Right-of-use assetsOtherLeased Leased leasedvehiclespremisesitems TotalPeriod ended 31 December 2023Opening net book amount 734 43,254 - 43,988 Additions - 7,710 - 7,710 Leases terminated in the period - (9,125) (9,125)Effects from foreign exchange 24 1,754 - 1,779 Depreciation charge (659) (13,769) - (14,428)Closing net book amount 31.12 99 29,825 - 29,924 Period ended 31 December 2024Opening net book amount 99 29,825 - 29,924 Additions - 535 - 535 Leases terminated in the period - - - - Effects from foreign exchange (1) 153 - 152 Depreciation charge (98) (11,749) - (11,848)Closing net book amount 31.12 - 18,763 - 18,763 Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life 0 - 3 years 0 - 5 years 0 - 3 yearsDepreciation plan Linear Linear Linear Lease liabilities Other Leased Leased leased vehiclespremisesitems TotalPeriod ended 31 December 2024Opening lease liability 422 31,134 - 31,557 New lease liabilities recognised in the period - 516 - 516 Leases terminated in the period - - - - Payments for the lease liability (98) (11,729) - (11,827)Effects from foreign exchange 2 181 - 182 Closing net book amount 31.12 326 20,101 - 20,427 Whereof:Current lease liabilities 10,760 Non-current lease liabilities 9,667 Interest paid related to IFRS 16 amounts to NOK 1 605. Together with interest paid on bond loans, this equals the total interest paid as presented in the consolidated statement of cash flows.The Group\u2019s leasing activities:The Group leases office space, equipment, and vehicles. Rental contracts are typically made for fixed periods between 1 and 5 years and may include extension options.At the lease commencement date, the Group recognizes a right-of-use asset equal to the measurement of the lease liability less any lease incentives received, and a lease liability measured at the present value of future lease payments. As the interest rate implicit in the lease is not readily determinable, the Group uses its incremental borrowing rate to measure the lease liability.The incremental borrowing rate is determined for each lease using interest rates acquired from external financing sources and adjusted to provide a borrowing rate that is representative of a collateralized amortizing loan.Costs in leasing contracts for offices that relate to the provision of services such as maintenance and utilities are identified and treated separately as non-lease components. These costs are expensed as incurred.For office leases, the Group applies judgement in assessing whether it is likely to exercise to options to extend or terminate a lease. All factors that create an economic incentive to exercise options, such as the market conditions that impact the price, the entity\u2019s demand for office space, contractual incentives and penalties, are considered. The Group assesses each lease on a running basis and recognizes an adjustment when it is reasonably certain to exercise an option.The lease contracts that the Group has for offices are often subject to periodic adjustments based on consumer price indexes. In such cases, the Group remeasures the lease liability with an unchanged discount rate and recognizes the adjustment against the right-of-use asset. The adjustment is recognized when the change in payments is in effect.The Group has elected to exempt leases that have a shorter duration than one year and leases where the value of the underlying asset is below USD 5,000 from the above treatment.Extension and termination options:Extension and termination options are included in certain leased premisis contracts across the Group; lease premisis is the largest lease category.These options are used to maximise operational flexibility in terms of managing the assets used in the Group\u2019s operations. The majority of extension and termination options held are mutually exercisable and are evaluated accordingly.",
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"value": "Note 9 Payroll and related expenses(Amounts in NOK 1000)2025 2024Wages and salaries 416,603 375,667 Social security tax 117,432 111,815 Pension expense 27,834 25,004 Share-based payment expense 10,313 24,691 Other benefits 15,666 17,874 Total payroll and related expenses (continuing operations) 587,848 555,051 699 649The number of labor years employed during the financial year:In accordance with Section 7-30a of the Norwegian Accounting Act, LINK Mobility Group AS and LINK Mobility AS have established occupational pension schemes that comply with the requirements of the Act relating to Mandatory Occupational Pensions.The pension plans in the Group comply with the pension legislation enacted in respective countries. The pension plans require that the Group pays premiums to public or private administrative pension plans on a mandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid. The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums are accounted for as an asset to the extent that future benefits can be determined as plausible.Remuneration of key group employees Key group employees are defined as employees who are part of LINK Group management. In FY2025 and as at December 31, 2025, Group management consisted of the following individuals (amounts in NOK 1000): Pension Other Name and position Employed since Salary BonusexpenseremunerationThomas BergeSeptember 2016 5,043 2,312 95 14,766(CEO)Morten L\u00f8ken EdvardsenJanuary 2018 2,477 947 95 9,234(CFO)P\u00e5l Marius Brun (CPO) February 2013 2,219 848 95 7,377Lin Austb\u00f8October 2020 188 891 8 1 (Chief People and Strategy Officer)Arnhild SivertsenFebruary 2025 2,053 368 90 9,234 (CHRO)Rune StrandliApril 2023 2,341 895 97 12,850 (CTO)Benoit BoleJanuary 2019 2,647 1,017 608 9,221(COO Western Europe)Ina RasmussenJanuary 2015 2,331 684 97 9,359 (COO Northern Europe)Riccardo DragoniDecember 2023 2,171 910 613 9,221(COO Central Europe)Total 21,470 8,872 1,798 81,265The CEO has a performance based bonus of up to 6 months salary; the amount of the bonus is determined by the successful completion of key management business objectives that are set by the Board of Directors.The CFO has a performance based bonus of up to 5 months salary. The criteria for this bonus is a combination of quantitative targets determined by the Board of Directors.The remaining key Group employees have a performance based bonus of up to 5 months salary. The bonus is calculated on the basis of achievment of budgeted Group income and EBITDA, and other quantitative criteria that are determined on an annual basis.Share based remunerationThe Company had two programs for share based remuneration for its employees: the Restricted Share Unit (RSU) program and the long-term incentive plan (LTI) option program. Fair value of the RSU\u2019s and LTI\u2019s are calculated at the time of allocation and expensed over the vesting period. The last of the RSU\u2019s vested in 2023.In Q4 2020, the Company issued 3 769 092 RSU\u2019s and 2 000 000 LTI\u2019s to selected employees, including management. Fair value of RSU\u2019s and LTI\u2019s was NOK 46.995 (for all practical purposes equal to the share price) and NOK 20.30 at the grant date, respectively. These are referred to as 2021 LTIP.Grant date for both RSU\u2019s and LTI\u2019s is set at October 20, 2020. The \u201cstrike price\u201d of RSU\u2019s is NOK 0.005 (equal to the nominal value of the shares) and the strike price of the 2021 LTI\u2019s is NOK 47.00.In Q4 2021, the Company issued 3 000 000 additional options as part of the LTI program. Fair value of the these options were calculated at NOK 8.5 and the strike price of the options was NOK 20.89. These are referred to as 2022 LTIP.In Q2 2023, the Company replaced both previous LTIP programs by rolling over those share options into a new long-term incentive program for management and key employees (the \u201cNew LTIP\u201d program\u201d). This program has a total of 16 million options that can be granted. There are no applicable performance conditions, only a vesting period which is subject to the option holder remaining an employee of LINK. These options will vest over a 3 year period segregated into three tranches (1/3 each year).The exercise price for the first 1/3 of the options to be vested shall be based on the market value of the LINK share at the grant date (calculated based on the 5-day VWAP prior to the grant date) with the second 1/3 of the options to be based on the market value at the grant date with an increase of 12% and with the third 1/3 of the options to be based on the second vesting exercise price with an increase of 12%, implying a strike price for the share options under the New LTIP program of NOK 8.11, NOK 9.08 and NOK 10.17, respectively.A total of 711 000 options remain from previous programs and have exercise prices of NOK 47.00 and NOK 20.89, respectively.A reversal (income) of NOK 14 million (including accrued social security tax) related to share options has been recorded in FY2025. The expense related to the LTI is NOK 9 million offset by a reversal of the social security tax provision of 24 million.In addition to the RSU and LTI programs, all employees may participate in the employee share purchase program (ESPP). Under the terms of the ESPP, all employees were given the opportunity to apply for shares for up to a maximum amount of NOK 100,000; employees receive a 20% discount on these shares. The shares are subject to a lock-up period of 12 months and after a vesting period of two years, employees are entitled to 1 matching (subject to paying the nominal value per share) per 3 shares subscribed if certain conditions are fulfilled. An expense of NOK 1 million related to ESPP shares is recognised in 2025.In 2022, it is resolved that the Chairperson can be granted 2 million share options (\u201cCOB Options\u201d), whereby 1 option gives the right to subscribe for 1 share in the Company. The subscription right is the volume weighted average trading price of the Company\u2019s shares on the Oslo Stock Exchange for the last 10 trading days before the date of the Extraordinary General Meeting. The options shall vest for 24 months from the grant date and may be exercised for 7 years from the date of grant; vesting is subject to the Chairperson having not withdrawn from this position. There is no amount related to COB Options is recognised in 2025.The tables below shows an overview of the outstanding LTI\u2019s and COB Options:Number of Number of unvested Expiration Strike priceoptionsoptions Vesting datedate2021 LTIP 47.00 153,480 - 10/20/2021 10/20/20272022 LTIP 20.89 80,440 - 12/7/2023 12/7/2028New LTIP - Tranche 1 8.11 32,666 - 12/7/2023 12/7/2026New LTIP - Tranche 2 9.08 95,999 - 12/7/2024 12/7/2026New LTIP - Tranche 3 10.17 540,670 - 12/7/2025 12/7/2026Sum 903,255 - 2025Number of options Average priceTotal vested LTI\u2019s2021 LTIP 153,480 47.00 2022 LTIP 80,440 20.89 New LTIP - Tranche 1 32,666 8.11 New LTIP - Tranche 2 95,999 9.08 New LTIP - Tranche 3 540,670 10.17 Total outstanding LTI\u2019s 903,255 19.05 Exercised LTI\u2019s in the period2021 LTIP - 47.00 2022 LTIP 111,720 20.89 New LTIP - Tranche 1 3,379,993 8.11 New LTIP - Tranche 2 4,354,651 9.08 New LTIP - Tranche 3 3,876,696 10.17 Total exercised LTI\u2019s 11,723,060 19.05 2021 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 10/20/2020 408,000 231,880 10/20/2027 47.00 Sum 408,000 231,880 2022 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 12/7/2021 303,000 80,440 12/7/2028 20.89 Sum 303,000 80,440 New LTIPNumber of LTI's Number outstanding of LTI\u2019s at Exercise Name Grant dategranted31.12.2025 Expiry dateprice rangeThomas Berge12/7/2022 2,000,000 - 12/7/2026 8.11 - 10.17 (CEO)Morten L\u00f8ken Edvardsen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.18 (CFO)P\u00e5l Marius Brun12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.19 (CPO)Lin Austb\u00f812/7/2022 - - 12/7/2026 8.11 - 10.20 (Chief People and Strategy Officer)Arnhild Sivertsen12/7/2022 466,668 - 12/7/2026 10.17 (CHRO)Rune Strandli12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.20 (CTO)Benoit Bole12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Western Europe)Ina Rasmussen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Northern Europe)Riccardo Dragoni12/7/2022 833,334 - 12/7/2026 8.11 - 10.20 (COO Central Europe)Others12/7/2022 6,946,001 669,335 12/7/2026 8.11 - 10.20 (not specified)Sum 15,996,003 669,335 Number of Average priceCOB OptionsVested COB Options 2,000,000 11.70 Unvested COB Options - - Total outstanding COB Options 2,000,000 Strike price Number of Vesting date Expiration optionsdateUnvested COB Options - - 8/31/2024 8/31/2031Sum - NumberAverageNumberAverageof optionspriceof optionspriceTotal unvested COB Options - - - - Assigned COB Options 2,000,000 11.70 - 11.70 Cancelled COB Options - - - - Dropped COB Options - - - - Expired COB Options in the period - - - - Exercised COB Options in the period - - - - Total outstanding COB Options 2,000,000 11.70 - 11.70 Exercise Number of COB Number of COB Options price Name Grant dateOptions grantedvested at 31.12.2025 Expiry daterangeAndre Alexander 8/31/2022 2,000,000 2,000,000 8/31/2031 11.70 Christensen (Chair)Sum 2,000,000 2,000,000 Fair value of the LTI\u2019s and RSU\u2019s are calculated using an adjusted (for exercise behavior) Black-Scholes option pricing model.The following assumptions are used in the calculations:The share price is set equal to the offer price of Link Mobility Group Holding ASAat the time of grant.The strike price for the RSUs is set equal to the nominal share value (NOK 0.005).We assume that historical volatility of a selected group comparable companies within the CPaaS-univserse is an indication of future volatility.Expected volatility is set identical to historical volatility, equal to 61 % in the calculations for the first LTI\u2019s and for the RSU\u2019s. The volatility for the LTI II is estimated at 51%, and the volatility for the COB options is estimated at 59.99%.We assume that the employees will exercise the options at the mid-point between earliest and latest possible exercise opportunity. For each grant, the expected lifetime is set to vesting plus 1-year.Risk free rate used in the calculations is set equal to the rate of Norwegian treasury bills and Government Bonds corresponding to the lifetime of the option.Remuneration to the Board of DirectorsThe Board of Directors who did not waive their right to remuneration received payment in periodically in 2025. On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the Board of Directors for the period from May 27, 2025 until the annual general meeting is held in 2026:Name RemunerationBoardRemuneration Auditof DirectorsCommitteeCommitteeAndre Alexander Christensen (Chair) 750,000 70,000 95,000 Sabrina Emma Gosman 460,000 - - Robert Joseph Nicewicz Jr. 460,000 45,000 - Grethe Viksaas 460,000 - 65,000 Sara Murby Forste 460,000 - 65,000 Jens Rugseth 460,000 - - Robert Joseph Nicewicz Jr. and Sabrina Emma Gosman have all waived their right to remuneration and therefore the Company will not remunerate these board members in accordance with the amounts set in the table above. Remuneration to the Nomination Committee On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the nomination committee for the period from May 27, 2025 until the annual general meeting is held in 2026: Name RemunerationTor Malmo (Chair) 70,000 Oddny Svergja 46,000 H\u00e5vard Nilsson 46,000 No loans, advances, or guarantees have been granted to key group employees, Board members, or nomination committee members.",
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"value": "Note 9 Payroll and related expenses(Amounts in NOK 1000)2025 2024Wages and salaries 416,603 375,667 Social security tax 117,432 111,815 Pension expense 27,834 25,004 Share-based payment expense 10,313 24,691 Other benefits 15,666 17,874 Total payroll and related expenses (continuing operations) 587,848 555,051 699 649The number of labor years employed during the financial year:In accordance with Section 7-30a of the Norwegian Accounting Act, LINK Mobility Group AS and LINK Mobility AS have established occupational pension schemes that comply with the requirements of the Act relating to Mandatory Occupational Pensions.The pension plans in the Group comply with the pension legislation enacted in respective countries. The pension plans require that the Group pays premiums to public or private administrative pension plans on a mandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid. The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums are accounted for as an asset to the extent that future benefits can be determined as plausible.Remuneration of key group employees Key group employees are defined as employees who are part of LINK Group management. In FY2025 and as at December 31, 2025, Group management consisted of the following individuals (amounts in NOK 1000): Pension Other Name and position Employed since Salary BonusexpenseremunerationThomas BergeSeptember 2016 5,043 2,312 95 14,766(CEO)Morten L\u00f8ken EdvardsenJanuary 2018 2,477 947 95 9,234(CFO)P\u00e5l Marius Brun (CPO) February 2013 2,219 848 95 7,377Lin Austb\u00f8October 2020 188 891 8 1 (Chief People and Strategy Officer)Arnhild SivertsenFebruary 2025 2,053 368 90 9,234 (CHRO)Rune StrandliApril 2023 2,341 895 97 12,850 (CTO)Benoit BoleJanuary 2019 2,647 1,017 608 9,221(COO Western Europe)Ina RasmussenJanuary 2015 2,331 684 97 9,359 (COO Northern Europe)Riccardo DragoniDecember 2023 2,171 910 613 9,221(COO Central Europe)Total 21,470 8,872 1,798 81,265The CEO has a performance based bonus of up to 6 months salary; the amount of the bonus is determined by the successful completion of key management business objectives that are set by the Board of Directors.The CFO has a performance based bonus of up to 5 months salary. The criteria for this bonus is a combination of quantitative targets determined by the Board of Directors.The remaining key Group employees have a performance based bonus of up to 5 months salary. The bonus is calculated on the basis of achievment of budgeted Group income and EBITDA, and other quantitative criteria that are determined on an annual basis.Share based remunerationThe Company had two programs for share based remuneration for its employees: the Restricted Share Unit (RSU) program and the long-term incentive plan (LTI) option program. Fair value of the RSU\u2019s and LTI\u2019s are calculated at the time of allocation and expensed over the vesting period. The last of the RSU\u2019s vested in 2023.In Q4 2020, the Company issued 3 769 092 RSU\u2019s and 2 000 000 LTI\u2019s to selected employees, including management. Fair value of RSU\u2019s and LTI\u2019s was NOK 46.995 (for all practical purposes equal to the share price) and NOK 20.30 at the grant date, respectively. These are referred to as 2021 LTIP.Grant date for both RSU\u2019s and LTI\u2019s is set at October 20, 2020. The \u201cstrike price\u201d of RSU\u2019s is NOK 0.005 (equal to the nominal value of the shares) and the strike price of the 2021 LTI\u2019s is NOK 47.00.In Q4 2021, the Company issued 3 000 000 additional options as part of the LTI program. Fair value of the these options were calculated at NOK 8.5 and the strike price of the options was NOK 20.89. These are referred to as 2022 LTIP.In Q2 2023, the Company replaced both previous LTIP programs by rolling over those share options into a new long-term incentive program for management and key employees (the \u201cNew LTIP\u201d program\u201d). This program has a total of 16 million options that can be granted. There are no applicable performance conditions, only a vesting period which is subject to the option holder remaining an employee of LINK. These options will vest over a 3 year period segregated into three tranches (1/3 each year).The exercise price for the first 1/3 of the options to be vested shall be based on the market value of the LINK share at the grant date (calculated based on the 5-day VWAP prior to the grant date) with the second 1/3 of the options to be based on the market value at the grant date with an increase of 12% and with the third 1/3 of the options to be based on the second vesting exercise price with an increase of 12%, implying a strike price for the share options under the New LTIP program of NOK 8.11, NOK 9.08 and NOK 10.17, respectively.A total of 711 000 options remain from previous programs and have exercise prices of NOK 47.00 and NOK 20.89, respectively.A reversal (income) of NOK 14 million (including accrued social security tax) related to share options has been recorded in FY2025. The expense related to the LTI is NOK 9 million offset by a reversal of the social security tax provision of 24 million.In addition to the RSU and LTI programs, all employees may participate in the employee share purchase program (ESPP). Under the terms of the ESPP, all employees were given the opportunity to apply for shares for up to a maximum amount of NOK 100,000; employees receive a 20% discount on these shares. The shares are subject to a lock-up period of 12 months and after a vesting period of two years, employees are entitled to 1 matching (subject to paying the nominal value per share) per 3 shares subscribed if certain conditions are fulfilled. An expense of NOK 1 million related to ESPP shares is recognised in 2025.In 2022, it is resolved that the Chairperson can be granted 2 million share options (\u201cCOB Options\u201d), whereby 1 option gives the right to subscribe for 1 share in the Company. The subscription right is the volume weighted average trading price of the Company\u2019s shares on the Oslo Stock Exchange for the last 10 trading days before the date of the Extraordinary General Meeting. The options shall vest for 24 months from the grant date and may be exercised for 7 years from the date of grant; vesting is subject to the Chairperson having not withdrawn from this position. There is no amount related to COB Options is recognised in 2025.The tables below shows an overview of the outstanding LTI\u2019s and COB Options:Number of Number of unvested Expiration Strike priceoptionsoptions Vesting datedate2021 LTIP 47.00 153,480 - 10/20/2021 10/20/20272022 LTIP 20.89 80,440 - 12/7/2023 12/7/2028New LTIP - Tranche 1 8.11 32,666 - 12/7/2023 12/7/2026New LTIP - Tranche 2 9.08 95,999 - 12/7/2024 12/7/2026New LTIP - Tranche 3 10.17 540,670 - 12/7/2025 12/7/2026Sum 903,255 - 2025Number of options Average priceTotal vested LTI\u2019s2021 LTIP 153,480 47.00 2022 LTIP 80,440 20.89 New LTIP - Tranche 1 32,666 8.11 New LTIP - Tranche 2 95,999 9.08 New LTIP - Tranche 3 540,670 10.17 Total outstanding LTI\u2019s 903,255 19.05 Exercised LTI\u2019s in the period2021 LTIP - 47.00 2022 LTIP 111,720 20.89 New LTIP - Tranche 1 3,379,993 8.11 New LTIP - Tranche 2 4,354,651 9.08 New LTIP - Tranche 3 3,876,696 10.17 Total exercised LTI\u2019s 11,723,060 19.05 2021 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 10/20/2020 408,000 231,880 10/20/2027 47.00 Sum 408,000 231,880 2022 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 12/7/2021 303,000 80,440 12/7/2028 20.89 Sum 303,000 80,440 New LTIPNumber of LTI's Number outstanding of LTI\u2019s at Exercise Name Grant dategranted31.12.2025 Expiry dateprice rangeThomas Berge12/7/2022 2,000,000 - 12/7/2026 8.11 - 10.17 (CEO)Morten L\u00f8ken Edvardsen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.18 (CFO)P\u00e5l Marius Brun12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.19 (CPO)Lin Austb\u00f812/7/2022 - - 12/7/2026 8.11 - 10.20 (Chief People and Strategy Officer)Arnhild Sivertsen12/7/2022 466,668 - 12/7/2026 10.17 (CHRO)Rune Strandli12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.20 (CTO)Benoit Bole12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Western Europe)Ina Rasmussen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Northern Europe)Riccardo Dragoni12/7/2022 833,334 - 12/7/2026 8.11 - 10.20 (COO Central Europe)Others12/7/2022 6,946,001 669,335 12/7/2026 8.11 - 10.20 (not specified)Sum 15,996,003 669,335 Number of Average priceCOB OptionsVested COB Options 2,000,000 11.70 Unvested COB Options - - Total outstanding COB Options 2,000,000 Strike price Number of Vesting date Expiration optionsdateUnvested COB Options - - 8/31/2024 8/31/2031Sum - NumberAverageNumberAverageof optionspriceof optionspriceTotal unvested COB Options - - - - Assigned COB Options 2,000,000 11.70 - 11.70 Cancelled COB Options - - - - Dropped COB Options - - - - Expired COB Options in the period - - - - Exercised COB Options in the period - - - - Total outstanding COB Options 2,000,000 11.70 - 11.70 Exercise Number of COB Number of COB Options price Name Grant dateOptions grantedvested at 31.12.2025 Expiry daterangeAndre Alexander 8/31/2022 2,000,000 2,000,000 8/31/2031 11.70 Christensen (Chair)Sum 2,000,000 2,000,000 Fair value of the LTI\u2019s and RSU\u2019s are calculated using an adjusted (for exercise behavior) Black-Scholes option pricing model.The following assumptions are used in the calculations:The share price is set equal to the offer price of Link Mobility Group Holding ASAat the time of grant.The strike price for the RSUs is set equal to the nominal share value (NOK 0.005).We assume that historical volatility of a selected group comparable companies within the CPaaS-univserse is an indication of future volatility.Expected volatility is set identical to historical volatility, equal to 61 % in the calculations for the first LTI\u2019s and for the RSU\u2019s. The volatility for the LTI II is estimated at 51%, and the volatility for the COB options is estimated at 59.99%.We assume that the employees will exercise the options at the mid-point between earliest and latest possible exercise opportunity. For each grant, the expected lifetime is set to vesting plus 1-year.Risk free rate used in the calculations is set equal to the rate of Norwegian treasury bills and Government Bonds corresponding to the lifetime of the option.Remuneration to the Board of DirectorsThe Board of Directors who did not waive their right to remuneration received payment in periodically in 2025. On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the Board of Directors for the period from May 27, 2025 until the annual general meeting is held in 2026:Name RemunerationBoardRemuneration Auditof DirectorsCommitteeCommitteeAndre Alexander Christensen (Chair) 750,000 70,000 95,000 Sabrina Emma Gosman 460,000 - - Robert Joseph Nicewicz Jr. 460,000 45,000 - Grethe Viksaas 460,000 - 65,000 Sara Murby Forste 460,000 - 65,000 Jens Rugseth 460,000 - - Robert Joseph Nicewicz Jr. and Sabrina Emma Gosman have all waived their right to remuneration and therefore the Company will not remunerate these board members in accordance with the amounts set in the table above. Remuneration to the Nomination Committee On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the nomination committee for the period from May 27, 2025 until the annual general meeting is held in 2026: Name RemunerationTor Malmo (Chair) 70,000 Oddny Svergja 46,000 H\u00e5vard Nilsson 46,000 No loans, advances, or guarantees have been granted to key group employees, Board members, or nomination committee members.",
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"f1__s8__6__45": {
"value": "Note 9 Payroll and related expenses(Amounts in NOK 1000)2025 2024Wages and salaries 416,603 375,667 Social security tax 117,432 111,815 Pension expense 27,834 25,004 Share-based payment expense 10,313 24,691 Other benefits 15,666 17,874 Total payroll and related expenses (continuing operations) 587,848 555,051 699 649The number of labor years employed during the financial year:In accordance with Section 7-30a of the Norwegian Accounting Act, LINK Mobility Group AS and LINK Mobility AS have established occupational pension schemes that comply with the requirements of the Act relating to Mandatory Occupational Pensions.The pension plans in the Group comply with the pension legislation enacted in respective countries. The pension plans require that the Group pays premiums to public or private administrative pension plans on a mandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid. The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums are accounted for as an asset to the extent that future benefits can be determined as plausible.Remuneration of key group employees Key group employees are defined as employees who are part of LINK Group management. In FY2025 and as at December 31, 2025, Group management consisted of the following individuals (amounts in NOK 1000): Pension Other Name and position Employed since Salary BonusexpenseremunerationThomas BergeSeptember 2016 5,043 2,312 95 14,766(CEO)Morten L\u00f8ken EdvardsenJanuary 2018 2,477 947 95 9,234(CFO)P\u00e5l Marius Brun (CPO) February 2013 2,219 848 95 7,377Lin Austb\u00f8October 2020 188 891 8 1 (Chief People and Strategy Officer)Arnhild SivertsenFebruary 2025 2,053 368 90 9,234 (CHRO)Rune StrandliApril 2023 2,341 895 97 12,850 (CTO)Benoit BoleJanuary 2019 2,647 1,017 608 9,221(COO Western Europe)Ina RasmussenJanuary 2015 2,331 684 97 9,359 (COO Northern Europe)Riccardo DragoniDecember 2023 2,171 910 613 9,221(COO Central Europe)Total 21,470 8,872 1,798 81,265The CEO has a performance based bonus of up to 6 months salary; the amount of the bonus is determined by the successful completion of key management business objectives that are set by the Board of Directors.The CFO has a performance based bonus of up to 5 months salary. The criteria for this bonus is a combination of quantitative targets determined by the Board of Directors.The remaining key Group employees have a performance based bonus of up to 5 months salary. The bonus is calculated on the basis of achievment of budgeted Group income and EBITDA, and other quantitative criteria that are determined on an annual basis.Share based remunerationThe Company had two programs for share based remuneration for its employees: the Restricted Share Unit (RSU) program and the long-term incentive plan (LTI) option program. Fair value of the RSU\u2019s and LTI\u2019s are calculated at the time of allocation and expensed over the vesting period. The last of the RSU\u2019s vested in 2023.In Q4 2020, the Company issued 3 769 092 RSU\u2019s and 2 000 000 LTI\u2019s to selected employees, including management. Fair value of RSU\u2019s and LTI\u2019s was NOK 46.995 (for all practical purposes equal to the share price) and NOK 20.30 at the grant date, respectively. These are referred to as 2021 LTIP.Grant date for both RSU\u2019s and LTI\u2019s is set at October 20, 2020. The \u201cstrike price\u201d of RSU\u2019s is NOK 0.005 (equal to the nominal value of the shares) and the strike price of the 2021 LTI\u2019s is NOK 47.00.In Q4 2021, the Company issued 3 000 000 additional options as part of the LTI program. Fair value of the these options were calculated at NOK 8.5 and the strike price of the options was NOK 20.89. These are referred to as 2022 LTIP.In Q2 2023, the Company replaced both previous LTIP programs by rolling over those share options into a new long-term incentive program for management and key employees (the \u201cNew LTIP\u201d program\u201d). This program has a total of 16 million options that can be granted. There are no applicable performance conditions, only a vesting period which is subject to the option holder remaining an employee of LINK. These options will vest over a 3 year period segregated into three tranches (1/3 each year).The exercise price for the first 1/3 of the options to be vested shall be based on the market value of the LINK share at the grant date (calculated based on the 5-day VWAP prior to the grant date) with the second 1/3 of the options to be based on the market value at the grant date with an increase of 12% and with the third 1/3 of the options to be based on the second vesting exercise price with an increase of 12%, implying a strike price for the share options under the New LTIP program of NOK 8.11, NOK 9.08 and NOK 10.17, respectively.A total of 711 000 options remain from previous programs and have exercise prices of NOK 47.00 and NOK 20.89, respectively.A reversal (income) of NOK 14 million (including accrued social security tax) related to share options has been recorded in FY2025. The expense related to the LTI is NOK 9 million offset by a reversal of the social security tax provision of 24 million.In addition to the RSU and LTI programs, all employees may participate in the employee share purchase program (ESPP). Under the terms of the ESPP, all employees were given the opportunity to apply for shares for up to a maximum amount of NOK 100,000; employees receive a 20% discount on these shares. The shares are subject to a lock-up period of 12 months and after a vesting period of two years, employees are entitled to 1 matching (subject to paying the nominal value per share) per 3 shares subscribed if certain conditions are fulfilled. An expense of NOK 1 million related to ESPP shares is recognised in 2025.In 2022, it is resolved that the Chairperson can be granted 2 million share options (\u201cCOB Options\u201d), whereby 1 option gives the right to subscribe for 1 share in the Company. The subscription right is the volume weighted average trading price of the Company\u2019s shares on the Oslo Stock Exchange for the last 10 trading days before the date of the Extraordinary General Meeting. The options shall vest for 24 months from the grant date and may be exercised for 7 years from the date of grant; vesting is subject to the Chairperson having not withdrawn from this position. There is no amount related to COB Options is recognised in 2025.The tables below shows an overview of the outstanding LTI\u2019s and COB Options:Number of Number of unvested Expiration Strike priceoptionsoptions Vesting datedate2021 LTIP 47.00 153,480 - 10/20/2021 10/20/20272022 LTIP 20.89 80,440 - 12/7/2023 12/7/2028New LTIP - Tranche 1 8.11 32,666 - 12/7/2023 12/7/2026New LTIP - Tranche 2 9.08 95,999 - 12/7/2024 12/7/2026New LTIP - Tranche 3 10.17 540,670 - 12/7/2025 12/7/2026Sum 903,255 - 2025Number of options Average priceTotal vested LTI\u2019s2021 LTIP 153,480 47.00 2022 LTIP 80,440 20.89 New LTIP - Tranche 1 32,666 8.11 New LTIP - Tranche 2 95,999 9.08 New LTIP - Tranche 3 540,670 10.17 Total outstanding LTI\u2019s 903,255 19.05 Exercised LTI\u2019s in the period2021 LTIP - 47.00 2022 LTIP 111,720 20.89 New LTIP - Tranche 1 3,379,993 8.11 New LTIP - Tranche 2 4,354,651 9.08 New LTIP - Tranche 3 3,876,696 10.17 Total exercised LTI\u2019s 11,723,060 19.05 2021 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 10/20/2020 408,000 231,880 10/20/2027 47.00 Sum 408,000 231,880 2022 LTIPNumber of LTI's Number of outstanding at Exercise Name Grant dateLTI\u2019s granted31.12.2025 Expiry dateprice rangeOthers (not specified) 12/7/2021 303,000 80,440 12/7/2028 20.89 Sum 303,000 80,440 New LTIPNumber of LTI's Number outstanding of LTI\u2019s at Exercise Name Grant dategranted31.12.2025 Expiry dateprice rangeThomas Berge12/7/2022 2,000,000 - 12/7/2026 8.11 - 10.17 (CEO)Morten L\u00f8ken Edvardsen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.18 (CFO)P\u00e5l Marius Brun12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.19 (CPO)Lin Austb\u00f812/7/2022 - - 12/7/2026 8.11 - 10.20 (Chief People and Strategy Officer)Arnhild Sivertsen12/7/2022 466,668 - 12/7/2026 10.17 (CHRO)Rune Strandli12/7/2022 1,000,000 - 12/7/2026 8.11 - 10.20 (CTO)Benoit Bole12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Western Europe)Ina Rasmussen12/7/2022 1,250,000 - 12/7/2026 8.11 - 10.20 (COO Northern Europe)Riccardo Dragoni12/7/2022 833,334 - 12/7/2026 8.11 - 10.20 (COO Central Europe)Others12/7/2022 6,946,001 669,335 12/7/2026 8.11 - 10.20 (not specified)Sum 15,996,003 669,335 Number of Average priceCOB OptionsVested COB Options 2,000,000 11.70 Unvested COB Options - - Total outstanding COB Options 2,000,000 Strike price Number of Vesting date Expiration optionsdateUnvested COB Options - - 8/31/2024 8/31/2031Sum - NumberAverageNumberAverageof optionspriceof optionspriceTotal unvested COB Options - - - - Assigned COB Options 2,000,000 11.70 - 11.70 Cancelled COB Options - - - - Dropped COB Options - - - - Expired COB Options in the period - - - - Exercised COB Options in the period - - - - Total outstanding COB Options 2,000,000 11.70 - 11.70 Exercise Number of COB Number of COB Options price Name Grant dateOptions grantedvested at 31.12.2025 Expiry daterangeAndre Alexander 8/31/2022 2,000,000 2,000,000 8/31/2031 11.70 Christensen (Chair)Sum 2,000,000 2,000,000 Fair value of the LTI\u2019s and RSU\u2019s are calculated using an adjusted (for exercise behavior) Black-Scholes option pricing model.The following assumptions are used in the calculations:The share price is set equal to the offer price of Link Mobility Group Holding ASAat the time of grant.The strike price for the RSUs is set equal to the nominal share value (NOK 0.005).We assume that historical volatility of a selected group comparable companies within the CPaaS-univserse is an indication of future volatility.Expected volatility is set identical to historical volatility, equal to 61 % in the calculations for the first LTI\u2019s and for the RSU\u2019s. The volatility for the LTI II is estimated at 51%, and the volatility for the COB options is estimated at 59.99%.We assume that the employees will exercise the options at the mid-point between earliest and latest possible exercise opportunity. For each grant, the expected lifetime is set to vesting plus 1-year.Risk free rate used in the calculations is set equal to the rate of Norwegian treasury bills and Government Bonds corresponding to the lifetime of the option.Remuneration to the Board of DirectorsThe Board of Directors who did not waive their right to remuneration received payment in periodically in 2025. On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the Board of Directors for the period from May 27, 2025 until the annual general meeting is held in 2026:Name RemunerationBoardRemuneration Auditof DirectorsCommitteeCommitteeAndre Alexander Christensen (Chair) 750,000 70,000 95,000 Sabrina Emma Gosman 460,000 - - Robert Joseph Nicewicz Jr. 460,000 45,000 - Grethe Viksaas 460,000 - 65,000 Sara Murby Forste 460,000 - 65,000 Jens Rugseth 460,000 - - Robert Joseph Nicewicz Jr. and Sabrina Emma Gosman have all waived their right to remuneration and therefore the Company will not remunerate these board members in accordance with the amounts set in the table above. Remuneration to the Nomination Committee On May 27, 2025, the Company\u2019s general meeting resolved the following remuneration for the nomination committee for the period from May 27, 2025 until the annual general meeting is held in 2026: Name RemunerationTor Malmo (Chair) 70,000 Oddny Svergja 46,000 H\u00e5vard Nilsson 46,000 No loans, advances, or guarantees have been granted to key group employees, Board members, or nomination committee members.",
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"f1__s8__6__49": {
"value": "Note 10 Other operating expenses(Amounts in NOK 1000)2025 2024Advisors and consultants 58,568 59,711 IT, licenses and hosting 131,895 116,047 Restructuring costs 1,190 29,869 Cost related to acquisition of subsidiaries* 58,976 34,263 Sales and marketing cost 39,833 37,523 Cost for premises 15,712 13,987 Inventory and equipment 8,648 5,983 Bad debts expense 10,502 24,938 Other expenses** 62,587 51,610 Total other operating expenses - continuing operations 387,910 373,932 * This expense line item includes costs related to both completed and ongoing acquisitions. ** Other expenses include variable operating expenses related to overhead, travel costs and other operating expenses.The table below summarises audit fees for FY2025 (FY2024) and fees for audit related services, tax services and other services incurred by the Group during the period. Fees include both Norwegian and foreign subsidiaries. 2025 2024Audit fee* 8,552 8,990 Other attestation services 946 386 Tax consulting services - - Other services 533 248 Total fee to auditor 10,031 9,624 *In addition to the audit fees presented above NOK 748k (2024: NOK 716k), is remunerated to auditors other than PwC.",
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"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__6__48": {
"value": "Note 10 Other operating expenses(Amounts in NOK 1000)2025 2024Advisors and consultants 58,568 59,711 IT, licenses and hosting 131,895 116,047 Restructuring costs 1,190 29,869 Cost related to acquisition of subsidiaries* 58,976 34,263 Sales and marketing cost 39,833 37,523 Cost for premises 15,712 13,987 Inventory and equipment 8,648 5,983 Bad debts expense 10,502 24,938 Other expenses** 62,587 51,610 Total other operating expenses - continuing operations 387,910 373,932 * This expense line item includes costs related to both completed and ongoing acquisitions. ** Other expenses include variable operating expenses related to overhead, travel costs and other operating expenses.The table below summarises audit fees for FY2025 (FY2024) and fees for audit related services, tax services and other services incurred by the Group during the period. Fees include both Norwegian and foreign subsidiaries. 2025 2024Audit fee* 8,552 8,990 Other attestation services 946 386 Tax consulting services - - Other services 533 248 Total fee to auditor 10,031 9,624 *In addition to the audit fees presented above NOK 748k (2024: NOK 716k), is remunerated to auditors other than PwC.",
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"f1__s8__6__52": {
"value": "Note 11 Net finance income and expenses(Amounts in NOK 1000)The Group\u2019s finance income and expense is comprised of gains (losses) from foreign exchange and from exposure to interest expenses related to loans from financial institutions. Interest amounts are presented as a sum of interest on borrowings offset by amortised cost recognised in the profit and loss.Foreign currency gain/loss is presented on a net basis in the Consolidated Statement of Profit and Loss. Exposure to fluctuations in foreign currency comes from external lending denominated in EUR. Refer to note 20 (interest-bearing liabilities) and note 21 (financial instruments, risk management objectives, and policies) for further details.All categories of financial income and expense are presented on a net basis.Net interest expense 2025 2024Interest expense financial institutions - - Interest expense leases -1,605 -2,476 Interest expense bond loan -150,355 -160,767 Other interest income (expenses) 45,566 99,146 Total net interest expense from continuing operations -106,393 -64,097 Net other financial income (expenses) 2025 2024Bond loan call premium -8,146 -15,503 Reversal of earn-out accrual from M&A transactions\u00b9 11,472 - Other financial (expenses) income -245 -448 Total net other financial income from continuing operations 3,081 -15,951 \u00b9 Purchase price of subsidiaries \u2013 earn-outPeriodically, the Group acquires subsidiaries where the preliminary purchase price is based on an assumption that the acquired company will achieve a target EBITDA for the current financial year. The final purchase price is subject to an upwards or downwards earn-out adjustment based on the company\u2019s actual achieved EBITDA. The earn-out adjustment is accounted for in the income statement as finance income or expense.Adjustments made are:2025 - Positive adjustment to the earn-out amount for FireText Communications Ltd.2025 - Positive adjustment to the earn-out amount for Net Real Solutions S.L.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "Note 11 Net finance income and expenses(Amounts in NOK 1000)The Group\u2019s finance income and expense is comprised of gains (losses) from foreign exchange and from exposure to interest expenses related to loans from financial institutions. Interest amounts are presented as a sum of interest on borrowings offset by amortised cost recognised in the profit and loss.Foreign currency gain/loss is presented on a net basis in the Consolidated Statement of Profit and Loss. Exposure to fluctuations in foreign currency comes from external lending denominated in EUR. Refer to note 20 (interest-bearing liabilities) and note 21 (financial instruments, risk management objectives, and policies) for further details.All categories of financial income and expense are presented on a net basis.Net interest expense 2025 2024Interest expense financial institutions - - Interest expense leases -1,605 -2,476 Interest expense bond loan -150,355 -160,767 Other interest income (expenses) 45,566 99,146 Total net interest expense from continuing operations -106,393 -64,097 Net other financial income (expenses) 2025 2024Bond loan call premium -8,146 -15,503 Reversal of earn-out accrual from M&A transactions\u00b9 11,472 - Other financial (expenses) income -245 -448 Total net other financial income from continuing operations 3,081 -15,951 \u00b9 Purchase price of subsidiaries \u2013 earn-outPeriodically, the Group acquires subsidiaries where the preliminary purchase price is based on an assumption that the acquired company will achieve a target EBITDA for the current financial year. The final purchase price is subject to an upwards or downwards earn-out adjustment based on the company\u2019s actual achieved EBITDA. The earn-out adjustment is accounted for in the income statement as finance income or expense.Adjustments made are:2025 - Positive adjustment to the earn-out amount for FireText Communications Ltd.2025 - Positive adjustment to the earn-out amount for Net Real Solutions S.L.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "Note 11 Net finance income and expenses(Amounts in NOK 1000)The Group\u2019s finance income and expense is comprised of gains (losses) from foreign exchange and from exposure to interest expenses related to loans from financial institutions. Interest amounts are presented as a sum of interest on borrowings offset by amortised cost recognised in the profit and loss.Foreign currency gain/loss is presented on a net basis in the Consolidated Statement of Profit and Loss. Exposure to fluctuations in foreign currency comes from external lending denominated in EUR. Refer to note 20 (interest-bearing liabilities) and note 21 (financial instruments, risk management objectives, and policies) for further details.All categories of financial income and expense are presented on a net basis.Net interest expense 2025 2024Interest expense financial institutions - - Interest expense leases -1,605 -2,476 Interest expense bond loan -150,355 -160,767 Other interest income (expenses) 45,566 99,146 Total net interest expense from continuing operations -106,393 -64,097 Net other financial income (expenses) 2025 2024Bond loan call premium -8,146 -15,503 Reversal of earn-out accrual from M&A transactions\u00b9 11,472 - Other financial (expenses) income -245 -448 Total net other financial income from continuing operations 3,081 -15,951 \u00b9 Purchase price of subsidiaries \u2013 earn-outPeriodically, the Group acquires subsidiaries where the preliminary purchase price is based on an assumption that the acquired company will achieve a target EBITDA for the current financial year. The final purchase price is subject to an upwards or downwards earn-out adjustment based on the company\u2019s actual achieved EBITDA. The earn-out adjustment is accounted for in the income statement as finance income or expense.Adjustments made are:2025 - Positive adjustment to the earn-out amount for FireText Communications Ltd.2025 - Positive adjustment to the earn-out amount for Net Real Solutions S.L.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__53": {
"value": "Note 12 Earnings per share(Amounts in NOK 1000)The Group\u2019s earnings per share are calculated as below:2025 2024Net earnings (loss) from continuing operations 87,136 171,544 Net income from discontinued operations -2,491 84,025 Owners of LINK Mobility Group Holding ASA 84,646 255,483 Weighted average number of ordinary shares (basic) at December 31 300,173 298,282 Basic earnings (loss) per share from total operations (NOK) 0.28 0.86 Basic earnings (loss) per share from continuing operations (NOK) 0.29 0.58 Basic earnings per share from discontinued operations (NOK) -0.01 0.28 Weighted average number of ordinary shares (diluted)Weighted average number of ordinary shares (basic) 300,173 298,282 Effect of share options on issue 1,755 8,203 Weighted average number of ordinary shares (diluted) at December 31 301,928 306,485 Diluted earnings (loss) per share from total operations (NOK) 0.28 0.83 Diluted earnings (loss) per share from continuing operations (NOK) 0.29 0.56 Diluted earnings per share from discontinued operations (NOK) -0.01 0.27 Number of outstanding ordinary shares per January 01 298,282 297,059 Number of outstanding ordinary shares per December 31 300,173 298,282",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__54": {
"value": "Note 13 Transactions with related parties(Amounts in NOK 1000)Balances and transactions between LINK Mobility Group Holding ASA and its subsidiaries, which are related parties of LINK Mobility Group AS, have been eliminated on consolidation and are not disclosed in this note.During the year, the Group has not entered into any transactions with related parties.At December 31, 2025, the Company had no balances with related parties.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__59": {
"value": "Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as technology, that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition, separately acquired intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 Technology Expenditure on development activities is recognised as an expense in the period in which it is incurred. An internally generated intangible asset arising from development of the Group\u2019s technical platforms and products is recognised if, and only if, all the following conditions have been demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or sale; \u2022 the intention to complete the intangible asset and use or sell it; \u2022 the ability to use or sell the intangible asset; \u2022 how the intangible asset will generate probable future economic benefits; \u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during its development.The amount initially recognised for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognised, development expenditures are expensed as incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.In FY2025, as in the prior year, internally generated intangible asset investment has been focused on increasing the CPaaS offering. Investment is in line with the LINK strategy to expand from one-way communication services into a global leader in the CPaaS industry. MyLINK Connect and MyLINK MarketingPlatform are two examples of internally generated intangible assets. SSU also contributes to this category and combined, all contribute to the CPaaS offering. Customer Year ended December 31, 2024 Trade name relations Technology Goodwill Total Opening net book value 269,326 743,910 760,365 4,388,870 6,162,471 Net additions from 9,977 77,650 21,890 113,232 222,749 acquired businesses Additions in period -38 -451 141,752 - 141,263 Exchange differences 443 27,393 19,911 171,012 218,758 Amortization charge -13,209 -149,192 -147,608 - -310,009 Closing net book amount 266,498 699,309 796,311 4,673,114 6,435,233 At December 31, 2024 Cost 349,090 1,894,983 1,568,928 4,853,474 8,666,475 Accumulated amortisation -82,591 -1,195,674 -772,617 -180,360 -2,231,243 and impairment Net book amount 266,498 699,309 796,311 4,673,114 6,435,233 Estimated useful life Indefinite* 7-10 years 3-10 years Indefinite Amortisation method Linear Linear Customer Year ended December 31, 2025 Trade name relations Technology Goodwill Total Opening net book value 266,498 699,309 796,311 4,673,114 6,435,233 Net additions from 82,136 244,454 813,337 668,132 1,808,058 acquired businesses Additions in period 2 27 198,647 - 198,676 Exchange differences 1,530 4,932 2,072 47,145 55,679 Amortization charge -13,210 -167,438 -197,710 - -378,358 Closing net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 At December 31, 2025 Cost 432,854 2,038,866 2,604,195 5,568,750 10,644,666 Accumulated amortisation -95,897 -1,257,583 -991,538 -180,360 -2,525,378 and impairment Net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 Estimated useful life Indefinite* 5-10 years 3-10 years Indefinite Amortisation method Linear Linear *Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. It is not amortized and is tested annually for impairment.Acquired trade names are identified and measured at fair value as part of the purchase price allocation. Following initial recognition, they are assessed as having either a finite or indefinite useful life. Trade names with a finite useful life are amortized on a straight-line basis over their estimated useful life, which is determined to be 25 years. Trade names assessed as having an indefinite useful life are not amortized but are tested annually for impairment.Customer Relationships For customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.Technology Amortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution. GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospects for the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised. They are tested for impairment on an annual basis at a cash generating unit (hereafter \u201cCGU\u201d) level, and more frequently if there are indications that amounts may be impaired. In accordance with IAS 36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated is compared with the recoverable amount of the CGU. The recoverable amount is determined based on value-in-use calculations. These calculations use cash flow projections reflective of management\u2019s best estimate extended over a five year period. The assumed growth rate has been based on the management growth estimate for the next five years and subsequently reduced to 2% for the purpose of determining the terminal value. As terminal value is applied to revenue and COGS, the gross margin percentage holds stable after the 5-year forecast period; the same is true for EBIDTA margin percentage and EBIT percentage.Certain key assumptions are: Low Range High RangePre-tax discount rates (WACC) 6.50% 17.70%Revenue growth 7.00% 20.00%Gross profit 13.00% 37.00%EBITDA 10.00% 26.00%Total impairment headroom is NOK 9 030 million (NOK 6 867 million). Development of WACC discount rates over the past two years have contributed to increased impairment headroom overall.The Group, based on an assessment of the facts and circumstances, has concluded that each country constitutes a separate CGU. Goodwill is monitored at the country level for impairment purposes. Goodwill has been allocated to each CGU as presented in the table below.GoodwillSignificant 2025 2024Norway 806,490 806,490 Germany 824,342 821,001 France 468,585 466,685 Austria 536,315 534,141 Sub-total 2,635,732 2,628,318 Non-significant 2,752,659 2,044,796 Total 5,388,390 4,673,114 Management applies judgment in determining which cash-generating units (CGUs) containing goodwill are considered significant for disclosure purposes. The Group defines a CGU as significant when the goodwill allocated to that CGU exceeds 10% of the Group\u2019s total goodwill.The Group acquired SMSPortal on November 28, 2025. A purchase price allocation was performed at the acquisition date in accordance with IFRS 3 Business Combinations. As the acquisition occurred late in the reporting period, management has assessed the period from the acquisition date to year-end and has not identified any events or changes in circumstances that would indicate that the carrying amount of the CGU exceeds its recoverable amount.Management considers the fair value measurements performed as part of the purchase price allocation to be representative of the recoverable amount at the acquisition date, and no indicators of impairment have been identified subsequent to the acquisition.Key assumptions specific to significant CGU\u2019s (see below) are:Norway GermanyLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.00% 10.00% 9.40% 9.40%Revenue growth 8.00% 8.00% 11.00% 14.00%Gross profit margin 31.00% 32.00% 25.00% 27.00%EBITDA margin 22.00% 23.50% 19.00% 21.50%France AustriaLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.40% 10.40% 9.60% 9.60%Revenue growth 5.00% 10.00% 10.00% 14.00%Gross profit margin 26.00% 26.00% 44.00% 44.00%EBITDA margin 10.00% 14.00% 26.00% 29.00%The impairment test shows that the recoverable amounts significantly exceed the carrying amount of the CGUs.Sensitivity analysisSensitivity analyses have been performed on key assumptions used in the impairment model, including the discount rate, terminal growth rate and forecast EBITDA.The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget, as approved by the Board of Directors, for one year.Management assumptions are used to prepare a forecast period between two to five years. The forecasted years are estimated based on the company\u2019s strategic initiatives.The budget in combination with the forecasts represent management\u2019s best estimate of the range of economic conditions that will exist over a five-year period.Local currency and Fx rates - All CGU\u2019s forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.The sensitivity analysis uses terminal growth of 2% after five years.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty.Sensitivity analyses were performed on key assumptions used in the impairment model, including the discount rate (WACC), revenue growth and EBITDA margin. The tables below illustrate the impact on the estimated recoverable amount from reasonably possible changes in these assumptions.The base case assumes the discount rate and forecast assumptions applied in the Group\u2019s impairment model (bold text). If figures are presented, they are representative of an impairment scenario.In all cases, the fair value of equity is compared to the carrying value for each CGU. The carrying value is equal to the sum of net operating assets and intangible assets allocated from Group. Furthermore:\ue632\ue649\ue658\ue604\ue653\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue621\ue604\ue62d\ue652\ue658\ue645\ue652\ue64b\ue64d\ue646\ue650\ue649\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue60c\ue657\ue654\ue649\ue647\ue64d\ue64a\ue64d\ue647\ue604\ue658\ue653\ue604\ue658\ue64c\ue649\ue604\ue627\ue62b\ue639\ue60d\ue604\ue60f\ue604\ue633\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue62a\ue64d\ue65c\ue649\ue648\ue604\ue625\ue657\ue657\ue649\ue658\ue657\ue604\ue60f\ue604\ue632\ue649\ue658\ue604\ue63b\ue653\ue656\ue64f\ue64d\ue652\ue64b\ue604Capital + Other Operating Assets (net of deferred tax)The carrying value is indicative of the threshold value for impairment and any value lower than the carrying value indicates impairment.CGU Norway (carrying value NOK 1444)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 4,699 4,731 4,764 4,797 4,831 -1.0 % 3,514 3,545 3,577 3,609 3,642 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,753 2,783 2,813 2,845 2,876 1.0 % 2,226 2,255 2,285 2,315 2,346 2.0 % 1,843 1,871 1,900 1,930 1,960 Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the Norwegian CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,575 4,169 4,764 5,358 5,953 -1.0 % 2,681 3,129 3,577 4,025 4,473 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,107 2,460 2,813 3,167 3,520 1.0 % 1,709 1,997 2,285 2,573 2,861 2.0 % 1,419 1,660 1,900 2,141 2,381 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the Norwegian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Germany (carrying value NOK 1 085)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,890 3,905 3,921 3,937 3,953-1.0 % 2,507 2,521 2,537 2,552 2,567\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,736 1,751 1,765 1,780 1,7951.0 % 1,250 1,264 1,278 1,292 1,3072.0 % 917 931 944 959 973 If the pre-tax discount rate (WACC) applied to the revenue projections for the German CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, regardless of whether revenue growth assumptions were positive or negative. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.0% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 9.5% in the subsequent years.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,968 3,445 3,921 4,397 4,874-1.0 % 1,884 2,210 2,537 2,863 3,189\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,280 1,523 1,765 2,008 2,2501.0 % 898 1,088 1,278 1,468 1,6572.0 % 637 791 944 1,098 1,252Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 2.0-4.0 percentage points. An impairment would also arise if the discount rate were to increase by 1.0\u20132.0 percentage points, assuming other assumptions remain unchanged.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such changes in key assumptions to be reasonably possible in the near term.CGU France (carrying value NOK 738)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,070 2,094 2,119 2,144 2,170-1.0 % 1,682 1,706 1,729 1,754 1,779\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,432 1,455 1,479 1,503 1,5271.0 % 1,260 1,282 1,305 1,328 1,3522.0 % 1,134 1,156 1,178 1,201 1,224Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the French CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 991 1,555 2,119 2,683 3,247-1.0 % 879 1,304 1,729 2,155 2,580\ue6b2\ue604\ue63b\ue625\ue627\ue627- 806 1,142 1,479 1,815 2,1511.0 % 756 1,030 1,305 1,579 1,8542.0 % 719 949 1,178 1,408 1,637 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.The pre-tax WACC applied to this CGU was 7.6% in 2021 and increased to 10.8% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 10.4% in the subsequent years.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the French CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Austria (carrying value NOK 657)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,342 2,353 2,364 2,375 2,387-1.0 % 1,618 1,629 1,640 1,651 1,662\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,171 1,181 1,192 1,202 1,2131.0 % 870 880 890 900 9112.0 % 654 664 674 684 694If the pre-tax discount rate (WACC) applied to the revenue projections for the Austrian CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, combined with a 4.0 percentage point decline in revenue. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.7% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has declined in each subsequent year through 2025 as market conditions normalized.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the Austrian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 1,929 2,146 2,364 2,582 2,799-1.0 % 1,320 1,480 1,640 1,800 1,959\ue6b2\ue604\ue63b\ue625\ue627\ue627- 944 1,068 1,192 1,316 1,4401.0 % 690 790 890 990 1,0892.0 % 509 591 674 757 839Based on the base case assumptions, the recoverable amount is somewhat sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that a reduction in EBITDA margin of 2.0-4.0 percentage points, combined with an increase in the discount rate of 2.0 percentage points, would result in the recoverable amount of the Austrian CGU falling below its carrying amount.EBITDA is a function of revenue, and fluctuations are considered reasonable; however, when assessed in isolation, a reduction in EBITDA would not result in the recoverable amount of the Austrian CGU falling below its carrying amount.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on this historical development and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.Management has assessed the impact of reasonably possible changes in these assumptions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__58": {
"value": "Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as technology, that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition, separately acquired intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 Technology Expenditure on development activities is recognised as an expense in the period in which it is incurred. An internally generated intangible asset arising from development of the Group\u2019s technical platforms and products is recognised if, and only if, all the following conditions have been demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or sale; \u2022 the intention to complete the intangible asset and use or sell it; \u2022 the ability to use or sell the intangible asset; \u2022 how the intangible asset will generate probable future economic benefits; \u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during its development.The amount initially recognised for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognised, development expenditures are expensed as incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.In FY2025, as in the prior year, internally generated intangible asset investment has been focused on increasing the CPaaS offering. Investment is in line with the LINK strategy to expand from one-way communication services into a global leader in the CPaaS industry. MyLINK Connect and MyLINK MarketingPlatform are two examples of internally generated intangible assets. SSU also contributes to this category and combined, all contribute to the CPaaS offering. Customer Year ended December 31, 2024 Trade name relations Technology Goodwill Total Opening net book value 269,326 743,910 760,365 4,388,870 6,162,471 Net additions from 9,977 77,650 21,890 113,232 222,749 acquired businesses Additions in period -38 -451 141,752 - 141,263 Exchange differences 443 27,393 19,911 171,012 218,758 Amortization charge -13,209 -149,192 -147,608 - -310,009 Closing net book amount 266,498 699,309 796,311 4,673,114 6,435,233 At December 31, 2024 Cost 349,090 1,894,983 1,568,928 4,853,474 8,666,475 Accumulated amortisation -82,591 -1,195,674 -772,617 -180,360 -2,231,243 and impairment Net book amount 266,498 699,309 796,311 4,673,114 6,435,233 Estimated useful life Indefinite* 7-10 years 3-10 years Indefinite Amortisation method Linear Linear Customer Year ended December 31, 2025 Trade name relations Technology Goodwill Total Opening net book value 266,498 699,309 796,311 4,673,114 6,435,233 Net additions from 82,136 244,454 813,337 668,132 1,808,058 acquired businesses Additions in period 2 27 198,647 - 198,676 Exchange differences 1,530 4,932 2,072 47,145 55,679 Amortization charge -13,210 -167,438 -197,710 - -378,358 Closing net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 At December 31, 2025 Cost 432,854 2,038,866 2,604,195 5,568,750 10,644,666 Accumulated amortisation -95,897 -1,257,583 -991,538 -180,360 -2,525,378 and impairment Net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 Estimated useful life Indefinite* 5-10 years 3-10 years Indefinite Amortisation method Linear Linear *Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. It is not amortized and is tested annually for impairment.Acquired trade names are identified and measured at fair value as part of the purchase price allocation. Following initial recognition, they are assessed as having either a finite or indefinite useful life. Trade names with a finite useful life are amortized on a straight-line basis over their estimated useful life, which is determined to be 25 years. Trade names assessed as having an indefinite useful life are not amortized but are tested annually for impairment.Customer Relationships For customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.Technology Amortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution. GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospects for the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised. They are tested for impairment on an annual basis at a cash generating unit (hereafter \u201cCGU\u201d) level, and more frequently if there are indications that amounts may be impaired. In accordance with IAS 36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated is compared with the recoverable amount of the CGU. The recoverable amount is determined based on value-in-use calculations. These calculations use cash flow projections reflective of management\u2019s best estimate extended over a five year period. The assumed growth rate has been based on the management growth estimate for the next five years and subsequently reduced to 2% for the purpose of determining the terminal value. As terminal value is applied to revenue and COGS, the gross margin percentage holds stable after the 5-year forecast period; the same is true for EBIDTA margin percentage and EBIT percentage.Certain key assumptions are: Low Range High RangePre-tax discount rates (WACC) 6.50% 17.70%Revenue growth 7.00% 20.00%Gross profit 13.00% 37.00%EBITDA 10.00% 26.00%Total impairment headroom is NOK 9 030 million (NOK 6 867 million). Development of WACC discount rates over the past two years have contributed to increased impairment headroom overall.The Group, based on an assessment of the facts and circumstances, has concluded that each country constitutes a separate CGU. Goodwill is monitored at the country level for impairment purposes. Goodwill has been allocated to each CGU as presented in the table below.GoodwillSignificant 2025 2024Norway 806,490 806,490 Germany 824,342 821,001 France 468,585 466,685 Austria 536,315 534,141 Sub-total 2,635,732 2,628,318 Non-significant 2,752,659 2,044,796 Total 5,388,390 4,673,114 Management applies judgment in determining which cash-generating units (CGUs) containing goodwill are considered significant for disclosure purposes. The Group defines a CGU as significant when the goodwill allocated to that CGU exceeds 10% of the Group\u2019s total goodwill.The Group acquired SMSPortal on November 28, 2025. A purchase price allocation was performed at the acquisition date in accordance with IFRS 3 Business Combinations. As the acquisition occurred late in the reporting period, management has assessed the period from the acquisition date to year-end and has not identified any events or changes in circumstances that would indicate that the carrying amount of the CGU exceeds its recoverable amount.Management considers the fair value measurements performed as part of the purchase price allocation to be representative of the recoverable amount at the acquisition date, and no indicators of impairment have been identified subsequent to the acquisition.Key assumptions specific to significant CGU\u2019s (see below) are:Norway GermanyLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.00% 10.00% 9.40% 9.40%Revenue growth 8.00% 8.00% 11.00% 14.00%Gross profit margin 31.00% 32.00% 25.00% 27.00%EBITDA margin 22.00% 23.50% 19.00% 21.50%France AustriaLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.40% 10.40% 9.60% 9.60%Revenue growth 5.00% 10.00% 10.00% 14.00%Gross profit margin 26.00% 26.00% 44.00% 44.00%EBITDA margin 10.00% 14.00% 26.00% 29.00%The impairment test shows that the recoverable amounts significantly exceed the carrying amount of the CGUs.Sensitivity analysisSensitivity analyses have been performed on key assumptions used in the impairment model, including the discount rate, terminal growth rate and forecast EBITDA.The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget, as approved by the Board of Directors, for one year.Management assumptions are used to prepare a forecast period between two to five years. The forecasted years are estimated based on the company\u2019s strategic initiatives.The budget in combination with the forecasts represent management\u2019s best estimate of the range of economic conditions that will exist over a five-year period.Local currency and Fx rates - All CGU\u2019s forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.The sensitivity analysis uses terminal growth of 2% after five years.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty.Sensitivity analyses were performed on key assumptions used in the impairment model, including the discount rate (WACC), revenue growth and EBITDA margin. The tables below illustrate the impact on the estimated recoverable amount from reasonably possible changes in these assumptions.The base case assumes the discount rate and forecast assumptions applied in the Group\u2019s impairment model (bold text). If figures are presented, they are representative of an impairment scenario.In all cases, the fair value of equity is compared to the carrying value for each CGU. The carrying value is equal to the sum of net operating assets and intangible assets allocated from Group. Furthermore:\ue632\ue649\ue658\ue604\ue653\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue621\ue604\ue62d\ue652\ue658\ue645\ue652\ue64b\ue64d\ue646\ue650\ue649\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue60c\ue657\ue654\ue649\ue647\ue64d\ue64a\ue64d\ue647\ue604\ue658\ue653\ue604\ue658\ue64c\ue649\ue604\ue627\ue62b\ue639\ue60d\ue604\ue60f\ue604\ue633\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue62a\ue64d\ue65c\ue649\ue648\ue604\ue625\ue657\ue657\ue649\ue658\ue657\ue604\ue60f\ue604\ue632\ue649\ue658\ue604\ue63b\ue653\ue656\ue64f\ue64d\ue652\ue64b\ue604Capital + Other Operating Assets (net of deferred tax)The carrying value is indicative of the threshold value for impairment and any value lower than the carrying value indicates impairment.CGU Norway (carrying value NOK 1444)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 4,699 4,731 4,764 4,797 4,831 -1.0 % 3,514 3,545 3,577 3,609 3,642 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,753 2,783 2,813 2,845 2,876 1.0 % 2,226 2,255 2,285 2,315 2,346 2.0 % 1,843 1,871 1,900 1,930 1,960 Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the Norwegian CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,575 4,169 4,764 5,358 5,953 -1.0 % 2,681 3,129 3,577 4,025 4,473 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,107 2,460 2,813 3,167 3,520 1.0 % 1,709 1,997 2,285 2,573 2,861 2.0 % 1,419 1,660 1,900 2,141 2,381 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the Norwegian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Germany (carrying value NOK 1 085)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,890 3,905 3,921 3,937 3,953-1.0 % 2,507 2,521 2,537 2,552 2,567\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,736 1,751 1,765 1,780 1,7951.0 % 1,250 1,264 1,278 1,292 1,3072.0 % 917 931 944 959 973 If the pre-tax discount rate (WACC) applied to the revenue projections for the German CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, regardless of whether revenue growth assumptions were positive or negative. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.0% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 9.5% in the subsequent years.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,968 3,445 3,921 4,397 4,874-1.0 % 1,884 2,210 2,537 2,863 3,189\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,280 1,523 1,765 2,008 2,2501.0 % 898 1,088 1,278 1,468 1,6572.0 % 637 791 944 1,098 1,252Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 2.0-4.0 percentage points. An impairment would also arise if the discount rate were to increase by 1.0\u20132.0 percentage points, assuming other assumptions remain unchanged.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such changes in key assumptions to be reasonably possible in the near term.CGU France (carrying value NOK 738)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,070 2,094 2,119 2,144 2,170-1.0 % 1,682 1,706 1,729 1,754 1,779\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,432 1,455 1,479 1,503 1,5271.0 % 1,260 1,282 1,305 1,328 1,3522.0 % 1,134 1,156 1,178 1,201 1,224Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the French CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 991 1,555 2,119 2,683 3,247-1.0 % 879 1,304 1,729 2,155 2,580\ue6b2\ue604\ue63b\ue625\ue627\ue627- 806 1,142 1,479 1,815 2,1511.0 % 756 1,030 1,305 1,579 1,8542.0 % 719 949 1,178 1,408 1,637 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.The pre-tax WACC applied to this CGU was 7.6% in 2021 and increased to 10.8% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 10.4% in the subsequent years.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the French CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Austria (carrying value NOK 657)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,342 2,353 2,364 2,375 2,387-1.0 % 1,618 1,629 1,640 1,651 1,662\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,171 1,181 1,192 1,202 1,2131.0 % 870 880 890 900 9112.0 % 654 664 674 684 694If the pre-tax discount rate (WACC) applied to the revenue projections for the Austrian CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, combined with a 4.0 percentage point decline in revenue. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.7% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has declined in each subsequent year through 2025 as market conditions normalized.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the Austrian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 1,929 2,146 2,364 2,582 2,799-1.0 % 1,320 1,480 1,640 1,800 1,959\ue6b2\ue604\ue63b\ue625\ue627\ue627- 944 1,068 1,192 1,316 1,4401.0 % 690 790 890 990 1,0892.0 % 509 591 674 757 839Based on the base case assumptions, the recoverable amount is somewhat sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that a reduction in EBITDA margin of 2.0-4.0 percentage points, combined with an increase in the discount rate of 2.0 percentage points, would result in the recoverable amount of the Austrian CGU falling below its carrying amount.EBITDA is a function of revenue, and fluctuations are considered reasonable; however, when assessed in isolation, a reduction in EBITDA would not result in the recoverable amount of the Austrian CGU falling below its carrying amount.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on this historical development and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.Management has assessed the impact of reasonably possible changes in these assumptions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__57": {
"value": "Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as technology, that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition, separately acquired intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 Technology Expenditure on development activities is recognised as an expense in the period in which it is incurred. An internally generated intangible asset arising from development of the Group\u2019s technical platforms and products is recognised if, and only if, all the following conditions have been demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or sale; \u2022 the intention to complete the intangible asset and use or sell it; \u2022 the ability to use or sell the intangible asset; \u2022 how the intangible asset will generate probable future economic benefits; \u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during its development.The amount initially recognised for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognised, development expenditures are expensed as incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.In FY2025, as in the prior year, internally generated intangible asset investment has been focused on increasing the CPaaS offering. Investment is in line with the LINK strategy to expand from one-way communication services into a global leader in the CPaaS industry. MyLINK Connect and MyLINK MarketingPlatform are two examples of internally generated intangible assets. SSU also contributes to this category and combined, all contribute to the CPaaS offering. Customer Year ended December 31, 2024 Trade name relations Technology Goodwill Total Opening net book value 269,326 743,910 760,365 4,388,870 6,162,471 Net additions from 9,977 77,650 21,890 113,232 222,749 acquired businesses Additions in period -38 -451 141,752 - 141,263 Exchange differences 443 27,393 19,911 171,012 218,758 Amortization charge -13,209 -149,192 -147,608 - -310,009 Closing net book amount 266,498 699,309 796,311 4,673,114 6,435,233 At December 31, 2024 Cost 349,090 1,894,983 1,568,928 4,853,474 8,666,475 Accumulated amortisation -82,591 -1,195,674 -772,617 -180,360 -2,231,243 and impairment Net book amount 266,498 699,309 796,311 4,673,114 6,435,233 Estimated useful life Indefinite* 7-10 years 3-10 years Indefinite Amortisation method Linear Linear Customer Year ended December 31, 2025 Trade name relations Technology Goodwill Total Opening net book value 266,498 699,309 796,311 4,673,114 6,435,233 Net additions from 82,136 244,454 813,337 668,132 1,808,058 acquired businesses Additions in period 2 27 198,647 - 198,676 Exchange differences 1,530 4,932 2,072 47,145 55,679 Amortization charge -13,210 -167,438 -197,710 - -378,358 Closing net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 At December 31, 2025 Cost 432,854 2,038,866 2,604,195 5,568,750 10,644,666 Accumulated amortisation -95,897 -1,257,583 -991,538 -180,360 -2,525,378 and impairment Net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 Estimated useful life Indefinite* 5-10 years 3-10 years Indefinite Amortisation method Linear Linear *Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. It is not amortized and is tested annually for impairment.Acquired trade names are identified and measured at fair value as part of the purchase price allocation. Following initial recognition, they are assessed as having either a finite or indefinite useful life. Trade names with a finite useful life are amortized on a straight-line basis over their estimated useful life, which is determined to be 25 years. Trade names assessed as having an indefinite useful life are not amortized but are tested annually for impairment.Customer Relationships For customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.Technology Amortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution. GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospects for the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised. They are tested for impairment on an annual basis at a cash generating unit (hereafter \u201cCGU\u201d) level, and more frequently if there are indications that amounts may be impaired. In accordance with IAS 36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated is compared with the recoverable amount of the CGU. The recoverable amount is determined based on value-in-use calculations. These calculations use cash flow projections reflective of management\u2019s best estimate extended over a five year period. The assumed growth rate has been based on the management growth estimate for the next five years and subsequently reduced to 2% for the purpose of determining the terminal value. As terminal value is applied to revenue and COGS, the gross margin percentage holds stable after the 5-year forecast period; the same is true for EBIDTA margin percentage and EBIT percentage.Certain key assumptions are: Low Range High RangePre-tax discount rates (WACC) 6.50% 17.70%Revenue growth 7.00% 20.00%Gross profit 13.00% 37.00%EBITDA 10.00% 26.00%Total impairment headroom is NOK 9 030 million (NOK 6 867 million). Development of WACC discount rates over the past two years have contributed to increased impairment headroom overall.The Group, based on an assessment of the facts and circumstances, has concluded that each country constitutes a separate CGU. Goodwill is monitored at the country level for impairment purposes. Goodwill has been allocated to each CGU as presented in the table below.GoodwillSignificant 2025 2024Norway 806,490 806,490 Germany 824,342 821,001 France 468,585 466,685 Austria 536,315 534,141 Sub-total 2,635,732 2,628,318 Non-significant 2,752,659 2,044,796 Total 5,388,390 4,673,114 Management applies judgment in determining which cash-generating units (CGUs) containing goodwill are considered significant for disclosure purposes. The Group defines a CGU as significant when the goodwill allocated to that CGU exceeds 10% of the Group\u2019s total goodwill.The Group acquired SMSPortal on November 28, 2025. A purchase price allocation was performed at the acquisition date in accordance with IFRS 3 Business Combinations. As the acquisition occurred late in the reporting period, management has assessed the period from the acquisition date to year-end and has not identified any events or changes in circumstances that would indicate that the carrying amount of the CGU exceeds its recoverable amount.Management considers the fair value measurements performed as part of the purchase price allocation to be representative of the recoverable amount at the acquisition date, and no indicators of impairment have been identified subsequent to the acquisition.Key assumptions specific to significant CGU\u2019s (see below) are:Norway GermanyLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.00% 10.00% 9.40% 9.40%Revenue growth 8.00% 8.00% 11.00% 14.00%Gross profit margin 31.00% 32.00% 25.00% 27.00%EBITDA margin 22.00% 23.50% 19.00% 21.50%France AustriaLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.40% 10.40% 9.60% 9.60%Revenue growth 5.00% 10.00% 10.00% 14.00%Gross profit margin 26.00% 26.00% 44.00% 44.00%EBITDA margin 10.00% 14.00% 26.00% 29.00%The impairment test shows that the recoverable amounts significantly exceed the carrying amount of the CGUs.Sensitivity analysisSensitivity analyses have been performed on key assumptions used in the impairment model, including the discount rate, terminal growth rate and forecast EBITDA.The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget, as approved by the Board of Directors, for one year.Management assumptions are used to prepare a forecast period between two to five years. The forecasted years are estimated based on the company\u2019s strategic initiatives.The budget in combination with the forecasts represent management\u2019s best estimate of the range of economic conditions that will exist over a five-year period.Local currency and Fx rates - All CGU\u2019s forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.The sensitivity analysis uses terminal growth of 2% after five years.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty.Sensitivity analyses were performed on key assumptions used in the impairment model, including the discount rate (WACC), revenue growth and EBITDA margin. The tables below illustrate the impact on the estimated recoverable amount from reasonably possible changes in these assumptions.The base case assumes the discount rate and forecast assumptions applied in the Group\u2019s impairment model (bold text). If figures are presented, they are representative of an impairment scenario.In all cases, the fair value of equity is compared to the carrying value for each CGU. The carrying value is equal to the sum of net operating assets and intangible assets allocated from Group. Furthermore:\ue632\ue649\ue658\ue604\ue653\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue621\ue604\ue62d\ue652\ue658\ue645\ue652\ue64b\ue64d\ue646\ue650\ue649\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue60c\ue657\ue654\ue649\ue647\ue64d\ue64a\ue64d\ue647\ue604\ue658\ue653\ue604\ue658\ue64c\ue649\ue604\ue627\ue62b\ue639\ue60d\ue604\ue60f\ue604\ue633\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue62a\ue64d\ue65c\ue649\ue648\ue604\ue625\ue657\ue657\ue649\ue658\ue657\ue604\ue60f\ue604\ue632\ue649\ue658\ue604\ue63b\ue653\ue656\ue64f\ue64d\ue652\ue64b\ue604Capital + Other Operating Assets (net of deferred tax)The carrying value is indicative of the threshold value for impairment and any value lower than the carrying value indicates impairment.CGU Norway (carrying value NOK 1444)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 4,699 4,731 4,764 4,797 4,831 -1.0 % 3,514 3,545 3,577 3,609 3,642 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,753 2,783 2,813 2,845 2,876 1.0 % 2,226 2,255 2,285 2,315 2,346 2.0 % 1,843 1,871 1,900 1,930 1,960 Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the Norwegian CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,575 4,169 4,764 5,358 5,953 -1.0 % 2,681 3,129 3,577 4,025 4,473 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,107 2,460 2,813 3,167 3,520 1.0 % 1,709 1,997 2,285 2,573 2,861 2.0 % 1,419 1,660 1,900 2,141 2,381 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the Norwegian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Germany (carrying value NOK 1 085)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,890 3,905 3,921 3,937 3,953-1.0 % 2,507 2,521 2,537 2,552 2,567\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,736 1,751 1,765 1,780 1,7951.0 % 1,250 1,264 1,278 1,292 1,3072.0 % 917 931 944 959 973 If the pre-tax discount rate (WACC) applied to the revenue projections for the German CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, regardless of whether revenue growth assumptions were positive or negative. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.0% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 9.5% in the subsequent years.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,968 3,445 3,921 4,397 4,874-1.0 % 1,884 2,210 2,537 2,863 3,189\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,280 1,523 1,765 2,008 2,2501.0 % 898 1,088 1,278 1,468 1,6572.0 % 637 791 944 1,098 1,252Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 2.0-4.0 percentage points. An impairment would also arise if the discount rate were to increase by 1.0\u20132.0 percentage points, assuming other assumptions remain unchanged.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such changes in key assumptions to be reasonably possible in the near term.CGU France (carrying value NOK 738)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,070 2,094 2,119 2,144 2,170-1.0 % 1,682 1,706 1,729 1,754 1,779\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,432 1,455 1,479 1,503 1,5271.0 % 1,260 1,282 1,305 1,328 1,3522.0 % 1,134 1,156 1,178 1,201 1,224Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the French CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 991 1,555 2,119 2,683 3,247-1.0 % 879 1,304 1,729 2,155 2,580\ue6b2\ue604\ue63b\ue625\ue627\ue627- 806 1,142 1,479 1,815 2,1511.0 % 756 1,030 1,305 1,579 1,8542.0 % 719 949 1,178 1,408 1,637 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.The pre-tax WACC applied to this CGU was 7.6% in 2021 and increased to 10.8% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 10.4% in the subsequent years.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the French CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Austria (carrying value NOK 657)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,342 2,353 2,364 2,375 2,387-1.0 % 1,618 1,629 1,640 1,651 1,662\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,171 1,181 1,192 1,202 1,2131.0 % 870 880 890 900 9112.0 % 654 664 674 684 694If the pre-tax discount rate (WACC) applied to the revenue projections for the Austrian CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, combined with a 4.0 percentage point decline in revenue. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.7% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has declined in each subsequent year through 2025 as market conditions normalized.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the Austrian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 1,929 2,146 2,364 2,582 2,799-1.0 % 1,320 1,480 1,640 1,800 1,959\ue6b2\ue604\ue63b\ue625\ue627\ue627- 944 1,068 1,192 1,316 1,4401.0 % 690 790 890 990 1,0892.0 % 509 591 674 757 839Based on the base case assumptions, the recoverable amount is somewhat sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that a reduction in EBITDA margin of 2.0-4.0 percentage points, combined with an increase in the discount rate of 2.0 percentage points, would result in the recoverable amount of the Austrian CGU falling below its carrying amount.EBITDA is a function of revenue, and fluctuations are considered reasonable; however, when assessed in isolation, a reduction in EBITDA would not result in the recoverable amount of the Austrian CGU falling below its carrying amount.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on this historical development and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.Management has assessed the impact of reasonably possible changes in these assumptions.",
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"value": "Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.",
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"value": "Note 14 Intangible assets(Amounts in NOK 1000)Goodwill and intangible assets acquired in a business combination are recognised initially as set out in note 3, section 3.3, Business Combinations.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTrade name Indefinite or 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there is an indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwill is allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected to benefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such as trade name and customer relations are recognised initially at their fair value at the acquisition date (which is regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulated impairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as technology, that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition, separately acquired intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 Technology Expenditure on development activities is recognised as an expense in the period in which it is incurred. An internally generated intangible asset arising from development of the Group\u2019s technical platforms and products is recognised if, and only if, all the following conditions have been demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or sale; \u2022 the intention to complete the intangible asset and use or sell it; \u2022 the ability to use or sell the intangible asset; \u2022 how the intangible asset will generate probable future economic benefits; \u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during its development.The amount initially recognised for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognised, development expenditures are expensed as incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired in a business combination.In FY2025, as in the prior year, internally generated intangible asset investment has been focused on increasing the CPaaS offering. Investment is in line with the LINK strategy to expand from one-way communication services into a global leader in the CPaaS industry. MyLINK Connect and MyLINK MarketingPlatform are two examples of internally generated intangible assets. SSU also contributes to this category and combined, all contribute to the CPaaS offering. Customer Year ended December 31, 2024 Trade name relations Technology Goodwill Total Opening net book value 269,326 743,910 760,365 4,388,870 6,162,471 Net additions from 9,977 77,650 21,890 113,232 222,749 acquired businesses Additions in period -38 -451 141,752 - 141,263 Exchange differences 443 27,393 19,911 171,012 218,758 Amortization charge -13,209 -149,192 -147,608 - -310,009 Closing net book amount 266,498 699,309 796,311 4,673,114 6,435,233 At December 31, 2024 Cost 349,090 1,894,983 1,568,928 4,853,474 8,666,475 Accumulated amortisation -82,591 -1,195,674 -772,617 -180,360 -2,231,243 and impairment Net book amount 266,498 699,309 796,311 4,673,114 6,435,233 Estimated useful life Indefinite* 7-10 years 3-10 years Indefinite Amortisation method Linear Linear Customer Year ended December 31, 2025 Trade name relations Technology Goodwill Total Opening net book value 266,498 699,309 796,311 4,673,114 6,435,233 Net additions from 82,136 244,454 813,337 668,132 1,808,058 acquired businesses Additions in period 2 27 198,647 - 198,676 Exchange differences 1,530 4,932 2,072 47,145 55,679 Amortization charge -13,210 -167,438 -197,710 - -378,358 Closing net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 At December 31, 2025 Cost 432,854 2,038,866 2,604,195 5,568,750 10,644,666 Accumulated amortisation -95,897 -1,257,583 -991,538 -180,360 -2,525,378 and impairment Net book amount 336,957 781,283 1,612,658 5,388,390 8,119,288 Estimated useful life Indefinite* 5-10 years 3-10 years Indefinite Amortisation method Linear Linear *Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. It is not amortized and is tested annually for impairment.Acquired trade names are identified and measured at fair value as part of the purchase price allocation. Following initial recognition, they are assessed as having either a finite or indefinite useful life. Trade names with a finite useful life are amortized on a straight-line basis over their estimated useful life, which is determined to be 25 years. Trade names assessed as having an indefinite useful life are not amortized but are tested annually for impairment.Customer Relationships For customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.Technology Amortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution. GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospects for the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised. They are tested for impairment on an annual basis at a cash generating unit (hereafter \u201cCGU\u201d) level, and more frequently if there are indications that amounts may be impaired. In accordance with IAS 36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated is compared with the recoverable amount of the CGU. The recoverable amount is determined based on value-in-use calculations. These calculations use cash flow projections reflective of management\u2019s best estimate extended over a five year period. The assumed growth rate has been based on the management growth estimate for the next five years and subsequently reduced to 2% for the purpose of determining the terminal value. As terminal value is applied to revenue and COGS, the gross margin percentage holds stable after the 5-year forecast period; the same is true for EBIDTA margin percentage and EBIT percentage.Certain key assumptions are: Low Range High RangePre-tax discount rates (WACC) 6.50% 17.70%Revenue growth 7.00% 20.00%Gross profit 13.00% 37.00%EBITDA 10.00% 26.00%Total impairment headroom is NOK 9 030 million (NOK 6 867 million). Development of WACC discount rates over the past two years have contributed to increased impairment headroom overall.The Group, based on an assessment of the facts and circumstances, has concluded that each country constitutes a separate CGU. Goodwill is monitored at the country level for impairment purposes. Goodwill has been allocated to each CGU as presented in the table below.GoodwillSignificant 2025 2024Norway 806,490 806,490 Germany 824,342 821,001 France 468,585 466,685 Austria 536,315 534,141 Sub-total 2,635,732 2,628,318 Non-significant 2,752,659 2,044,796 Total 5,388,390 4,673,114 Management applies judgment in determining which cash-generating units (CGUs) containing goodwill are considered significant for disclosure purposes. The Group defines a CGU as significant when the goodwill allocated to that CGU exceeds 10% of the Group\u2019s total goodwill.The Group acquired SMSPortal on November 28, 2025. A purchase price allocation was performed at the acquisition date in accordance with IFRS 3 Business Combinations. As the acquisition occurred late in the reporting period, management has assessed the period from the acquisition date to year-end and has not identified any events or changes in circumstances that would indicate that the carrying amount of the CGU exceeds its recoverable amount.Management considers the fair value measurements performed as part of the purchase price allocation to be representative of the recoverable amount at the acquisition date, and no indicators of impairment have been identified subsequent to the acquisition.Key assumptions specific to significant CGU\u2019s (see below) are:Norway GermanyLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.00% 10.00% 9.40% 9.40%Revenue growth 8.00% 8.00% 11.00% 14.00%Gross profit margin 31.00% 32.00% 25.00% 27.00%EBITDA margin 22.00% 23.50% 19.00% 21.50%France AustriaLow Range High Range Low Range High RangePre-tax discount rates (WACC) 10.40% 10.40% 9.60% 9.60%Revenue growth 5.00% 10.00% 10.00% 14.00%Gross profit margin 26.00% 26.00% 44.00% 44.00%EBITDA margin 10.00% 14.00% 26.00% 29.00%The impairment test shows that the recoverable amounts significantly exceed the carrying amount of the CGUs.Sensitivity analysisSensitivity analyses have been performed on key assumptions used in the impairment model, including the discount rate, terminal growth rate and forecast EBITDA.The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget, as approved by the Board of Directors, for one year.Management assumptions are used to prepare a forecast period between two to five years. The forecasted years are estimated based on the company\u2019s strategic initiatives.The budget in combination with the forecasts represent management\u2019s best estimate of the range of economic conditions that will exist over a five-year period.Local currency and Fx rates - All CGU\u2019s forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.The sensitivity analysis uses terminal growth of 2% after five years.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty.Sensitivity analyses were performed on key assumptions used in the impairment model, including the discount rate (WACC), revenue growth and EBITDA margin. The tables below illustrate the impact on the estimated recoverable amount from reasonably possible changes in these assumptions.The base case assumes the discount rate and forecast assumptions applied in the Group\u2019s impairment model (bold text). If figures are presented, they are representative of an impairment scenario.In all cases, the fair value of equity is compared to the carrying value for each CGU. The carrying value is equal to the sum of net operating assets and intangible assets allocated from Group. Furthermore:\ue632\ue649\ue658\ue604\ue653\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue621\ue604\ue62d\ue652\ue658\ue645\ue652\ue64b\ue64d\ue646\ue650\ue649\ue604\ue645\ue657\ue657\ue649\ue658\ue657\ue604\ue60c\ue657\ue654\ue649\ue647\ue64d\ue64a\ue64d\ue647\ue604\ue658\ue653\ue604\ue658\ue64c\ue649\ue604\ue627\ue62b\ue639\ue60d\ue604\ue60f\ue604\ue633\ue654\ue649\ue656\ue645\ue658\ue64d\ue652\ue64b\ue604\ue62a\ue64d\ue65c\ue649\ue648\ue604\ue625\ue657\ue657\ue649\ue658\ue657\ue604\ue60f\ue604\ue632\ue649\ue658\ue604\ue63b\ue653\ue656\ue64f\ue64d\ue652\ue64b\ue604Capital + Other Operating Assets (net of deferred tax)The carrying value is indicative of the threshold value for impairment and any value lower than the carrying value indicates impairment.CGU Norway (carrying value NOK 1444)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 4,699 4,731 4,764 4,797 4,831 -1.0 % 3,514 3,545 3,577 3,609 3,642 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,753 2,783 2,813 2,845 2,876 1.0 % 2,226 2,255 2,285 2,315 2,346 2.0 % 1,843 1,871 1,900 1,930 1,960 Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the Norwegian CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,575 4,169 4,764 5,358 5,953 -1.0 % 2,681 3,129 3,577 4,025 4,473 \ue6b2\ue604\ue63b\ue625\ue627\ue627- 2,107 2,460 2,813 3,167 3,520 1.0 % 1,709 1,997 2,285 2,573 2,861 2.0 % 1,419 1,660 1,900 2,141 2,381 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the Norwegian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Germany (carrying value NOK 1 085)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 3,890 3,905 3,921 3,937 3,953-1.0 % 2,507 2,521 2,537 2,552 2,567\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,736 1,751 1,765 1,780 1,7951.0 % 1,250 1,264 1,278 1,292 1,3072.0 % 917 931 944 959 973 If the pre-tax discount rate (WACC) applied to the revenue projections for the German CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, regardless of whether revenue growth assumptions were positive or negative. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.0% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 9.5% in the subsequent years.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,968 3,445 3,921 4,397 4,874-1.0 % 1,884 2,210 2,537 2,863 3,189\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,280 1,523 1,765 2,008 2,2501.0 % 898 1,088 1,278 1,468 1,6572.0 % 637 791 944 1,098 1,252Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 2.0-4.0 percentage points. An impairment would also arise if the discount rate were to increase by 1.0\u20132.0 percentage points, assuming other assumptions remain unchanged.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the German CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on the historical development of the discount rate and current market conditions, management does not consider such changes in key assumptions to be reasonably possible in the near term.CGU France (carrying value NOK 738)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,070 2,094 2,119 2,144 2,170-1.0 % 1,682 1,706 1,729 1,754 1,779\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,432 1,455 1,479 1,503 1,5271.0 % 1,260 1,282 1,305 1,328 1,3522.0 % 1,134 1,156 1,178 1,201 1,224Management has assessed reasonably possible changes in key assumptions and concluded that no such changes would result in the carrying value of the French CGU exceeding its recoverable amount.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 991 1,555 2,119 2,683 3,247-1.0 % 879 1,304 1,729 2,155 2,580\ue6b2\ue604\ue63b\ue625\ue627\ue627- 806 1,142 1,479 1,815 2,1511.0 % 756 1,030 1,305 1,579 1,8542.0 % 719 949 1,178 1,408 1,637 Based on the base case assumptions, the recoverable amount is particularly sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that an impairment would arise if the EBITDA margin were to decrease by 4.0 percentage points in combination with an increase in the discount rate of 2.0 percentage points.The pre-tax WACC applied to this CGU was 7.6% in 2021 and increased to 10.8% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has remained relatively stable at around 10.4% in the subsequent years.EBITDA is a function of revenue, and fluctuations are considered reasonable. However, when assessed in isolation, changes in the EBITDA margin would not result in the recoverable amount of the French CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on the historical development of the discount rate and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.CGU Austria (carrying value NOK 657)FV Equity \ue609\ue604\ue6b2\ue604\ue636\ue649\ue65a\ue649\ue652\ue659\ue649\ue604\ue64b\ue656\ue653\ue65b\ue658\ue64c-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 2,342 2,353 2,364 2,375 2,387-1.0 % 1,618 1,629 1,640 1,651 1,662\ue6b2\ue604\ue63b\ue625\ue627\ue627- 1,171 1,181 1,192 1,202 1,2131.0 % 870 880 890 900 9112.0 % 654 664 674 684 694If the pre-tax discount rate (WACC) applied to the revenue projections for the Austrian CGU had been 2.0 percentage points higher than that used in the goodwill impairment model, the Group would be required to recognize an impairment, combined with a 4.0 percentage point decline in revenue. The sensitivity analysis indicates that changes in the discount rate have a significant impact on the estimated recoverable amount.The pre-tax WACC applied to this CGU was 7.3% in 2021 and increased to 10.7% in 2022, primarily reflecting heightened market volatility during the pandemic period. The discount rate has declined in each subsequent year through 2025 as market conditions normalized.In contrast, fluctuations in revenue growth are considered realistic and are influenced by seasonality. However, when assessed in isolation, such fluctuations would not result in the recoverable amount of the Austrian CGU falling below its carrying amount; this would only occur in combination with an increase in the pre-tax discount rate.Based on this historical development and current market conditions, management does not consider a combination of these changes in key assumptions to be reasonably possible in the near term.FV Equity \ue609\ue604\ue6b2\ue604\ue629\ue626\ue62d\ue638\ue628\ue625\ue611\ue651\ue645\ue656\ue64b\ue64d\ue652-4.0 % -2.0 % - 2.0 % 4.0 %-2.0 % 1,929 2,146 2,364 2,582 2,799-1.0 % 1,320 1,480 1,640 1,800 1,959\ue6b2\ue604\ue63b\ue625\ue627\ue627- 944 1,068 1,192 1,316 1,4401.0 % 690 790 890 990 1,0892.0 % 509 591 674 757 839Based on the base case assumptions, the recoverable amount is somewhat sensitive to changes in the discount rate (WACC). The sensitivity analysis indicates that a reduction in EBITDA margin of 2.0-4.0 percentage points, combined with an increase in the discount rate of 2.0 percentage points, would result in the recoverable amount of the Austrian CGU falling below its carrying amount.EBITDA is a function of revenue, and fluctuations are considered reasonable; however, when assessed in isolation, a reduction in EBITDA would not result in the recoverable amount of the Austrian CGU falling below its carrying amount.Please refer to the discussion above regarding the pre-tax WACC applied to this CGU.Based on this historical development and current market conditions, management does not consider such a combination of changes in key assumptions to be reasonably possible in the near term.Management has assessed the impact of reasonably possible changes in these assumptions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__61": {
"value": "Note 15 Equipment and fixtures(Amounts in NOK 1000)Period ended December 31, 2024Opening net book amount 20,432 Net additions from acquired businesses* 1,556 Additions 9,083 Disposals 35 Depreciation charge -9,666 Translation differences 898 Closing net book amount December 31 22,339 Period ended December 31, 2025Opening net book amount 22,339 Net additions from acquired businesses* 3,326 Additions 7,637 Disposals - Depreciation charge -9,997 Translation differences 232 Closing net book amount December 31 23,537 Cost 98,525 Accumulated depreciation -74,988 Net book amount December 31 23,537 Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life3-5 yearsDepreciation planLinear* Net additions for acquired businesses is presented as part of payment for acquisition of subsidiary, net of cash acquired in the consolidated statement of cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s8__6__62": {
"value": "Note 16 Trade and other receivables(Amounts in NOK 1000)2025 2024Trade receivables 1,188,211 1,072,151 Unbilled revenue 182,723 188,110 Prepayments 121,868 27,447 Other receivables 111,520 322,316 Total trade and other receivables from continuing operations 1,604,323 1,610,024 The above trade receivables and other receivables represent the Group\u2019s maximum exposure to credit risk at the balance sheet date.Trade accounts receivable relate to the sale of mobile messaging transactions, payment services, licenses, and consulting services; these are within the normal operating cycle.Accrued revenues are representative of an estimate for messaging traffic. An accrual for revenue is made to best reflect volumes in advance of when an invoice from the telecommunications provider is received.The Group measures the loss allowance for trade receivables at an amount equal to lifetime expected credit losses. The Group recognises a loss allowance of 100% against all receivables that are deemed to be at risk (i.e. potential bankruptcy, artificially inflated traffic); these are evaluated individually each month. If it is probable that the receivable will be collected based on past experience with customer and financial position of the debtor, no provision is made. Additional allowances for specific balances are recognised based on past experience and an analysis of the financial position of the debtor along with other relevant factors.The Group has recognised a provision for bad debts of KNOK 52 925 (FY2024 - KNOK 55 546). Trade receivables recognised as a part of business combinations are recognised at fair value on the date of acquisition.Ageing of past due but not impaired trade receivables(in thousands of NOK)2025 % 2024 %Not past due 856,972 72 % 635,302 59 %1-30 days overdue 163,288 14 % 237,463 22 %31-60 days overdue 60,544 5 % 76,896 7 %61-90 days overdue 16,728 1 % 28,851 3 %91-180 days overdue 24,686 2 % 57,151 5 %More than 180 days overdue 65,992 6 % 36,488 3 %Total 1,188,211 100 % 1,072,151 100 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__63": {
"value": "Note 17 Cash and cash equivalents(Amounts in NOK 1000)2025 2024Cash held in banks 1,032,212 2,478,701 Total cash and cash equivalents from continuing operations 1,032,212 2,478,701 Restricted cash 2025 2024Taxes withheld 84,497 34,167 Other restricted cash 11,843 22,415 Total restricted cash from continuing operations 96,340 56,583 Cash and cash equivalents include restricted cash related to regulatory requirements.The cash pool is a zero-balancing cash-pool, including the automatic transfers of funds between a master account and subsidiary accounts to cover deposit and withdrawal activity wihin the arrangement.LINK Mobility Group AS is the cash pool administrator/master and holder of the top accounts in different currencies (defined as Facility Accounts). In addition to Facility Accounts, various transactional accounts exist in the same currency as the Facility Account; these are defined as Detail Accounts.Funds deposited into a Detail Account are automatically and instantly transferred to a Facility Account. Similarly, funds withdrawn from a Detail Account are automatically and instantly transferred from a Facility Account. The Detail Accounts maintain a balance of zero, whereas each Facility Account holds the credit or debit balance of the funds available for drawing in the cash pool.A Facility Account (and its balance) is owned solely by LINK and creates rights and obligations only between LINK and the bank. The balance on the Facility Accounts is subject to interest calculations between LINK and the bank. Transactions (deposits or withdrawals) cannot be performed on a Facility Account, but must be performed using a Detail Account.The Bank registers each transaction between each Facility Account and each Detail Account in the cash pool and the total balance thereof. This balance reflects the intra-Group balance between LINK and each Detail Account Holder. The participating entities of the Group have internal balances toward LINK through the use of the Detail Accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__64": {
"value": "Note 18 Share capital and shareholder informationShare capital as at December 31, 2025 is KNOK 1 530 (2024: KNOK 1 494), being 305 900 968 ordinary shares (2024: 298 706 434 ordinary shares) at a nominal value of NOK 0.005/share (2024: NOK 0.005/share). There are no preference shares in FY2025 (FY2024: nil).All shares were fully paid; each ordinary share carries one vote at any general meeting.The movements in the number of shares was as follows:Ordinary shares opening balance on January 01, 2024 297,059,271 Issue of ordinary shares (April 04, 2024) 1,647,163 Ordinary shares opening balance on January 01, 2025 298,706,434 Issue of ordinary shares (April 14, 2025) 1,340,304 Issue of ordinary shares (November 28, 2025) 5,854,230 Total number of shares at the end of the period 305,900,968 LINK Mobility Group Holding ASA has the following major shareholders as at 31 December 2025:Name of shareholder Type of account Ownership interestABRY Partners LLC Nominee 13.51%DNB Asset Management AS Ordinary 7.81%ODIN Fonder Ordinary 7.75%Folketrygdfondet Ordinary 7.28%Alfred Berg Kapitalforvaltning Ordinary 5.02%Sundt AS Ordinary 4.81%LINK Mobility Group Holding ASA Ordinary 4.49%UBS AG Ordinary 2.51%BRED Banque Populaire Nominee 1.73%KLP Kapitalforvaltning AS Nominee 1.57%BlackRock Ordinary 1.50%Dimensional Fund Advisors Ordinary 1.33%Storebrand Asset Management Ordinary 1.32%Handelsbanken Fonder Ordinary 1.24%Sverre Bjerkeli and Companies Nominee 1.23%Frode Teigen Nominee 0.98%Bill Potter Nominee 0.87%Kverva AS Nominee 0.76%Eric Johansson Ordinary 0.74%Tigerstaden AS Ordinary 0.73%67.18%The company\u2019s trustees (Board Members, management) hold ownership interests and rights to shares:Name of shareholder Total number of sharesVictory Partners VIII Limited via a nominee account in Citibank 40,540,774 (controlled by Abry who had 2 Board members)LINK Mobility Group Holding ASA 13,732,431 HDR Srl (controlled by Riccardo Dragoni) 664,215 Thomas Berge 457,900 Morten L\u00f8ken Edvardsen 40,691 Sara Murby Forste 15,957 P\u00e5l Marius Brun 11,155 Riccardo Dragoni 8,612 Grethe Helene Viksaas (Board member) 6,382 Benoit Bole 1,217",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__66": {
"value": "Note 19 Classes and categories of financial instruments(Amounts in NOK 1000)Carrying value2025 2024Current financial assetsTrade receivables 1,188,211 1,072,151 Cash and cash equivalents 1,032,212 2,478,701 Non-current financial liabilitiesBorrowings 2,636,939 1,457,520 Lease liabilities 9,667 19,608 Current liabilitiesBorrowings 14,152 2,019,655 Lease liabilities 10,760 11,948 Trade payables 898,074 781,081 The financial assets held by the Group are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less loss allowances.All financial liabilities are measured at amortized cost.The carrying amounts of financial assets and liabilities approximate their fair value as at December 31, 2025. Arrangements with financial institutions are entered into on market terms, and the carrying value at the reporting date has been assessed as approximating fair value.The recognised amounts consitute a reasonable approximation of fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__65": {
"value": "Note 19 Classes and categories of financial instruments(Amounts in NOK 1000)Carrying value2025 2024Current financial assetsTrade receivables 1,188,211 1,072,151 Cash and cash equivalents 1,032,212 2,478,701 Non-current financial liabilitiesBorrowings 2,636,939 1,457,520 Lease liabilities 9,667 19,608 Current liabilitiesBorrowings 14,152 2,019,655 Lease liabilities 10,760 11,948 Trade payables 898,074 781,081 The financial assets held by the Group are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less loss allowances.All financial liabilities are measured at amortized cost.The carrying amounts of financial assets and liabilities approximate their fair value as at December 31, 2025. Arrangements with financial institutions are entered into on market terms, and the carrying value at the reporting date has been assessed as approximating fair value.The recognised amounts consitute a reasonable approximation of fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__67": {
"value": "Note 20 Interest-bearing liabilities(Amounts in NOK 1000)Interest bearing liabilities are measured at amortised cost. Non-current financial liabilities 2025 2024Bond loan 2,636,939 1,457,521 Long-term lease liability 9,667 19,608 Total non-current financial liabilities - continuing operations 2,646,606 1,477,129 Current liabilities 2025 2024Bond loan* - 2,001,760 Short-term lease liability 10,760 11,948 Accrued interest and fees* 14,152 17,895 Total current liabilities - continuing operations 24,912 2,031,604 *Bond principal and instalments falling due within a 12 month period, including non-capitalised interest, are classified as current.The book value of borrowings is estimated to approximate their fair value.Debt out-Amortized Amortized Interest Due date Facility / Currencystandingcost EURcost NOK Maturity Termp. a.InterestBond loan (issue - - - Dec 15, 5 year 3.375 Half yearlyDecember 15, 2020)2025% p.a.Bond loan (tap issue - - - Dec 15, 5 year 3.375 Half yearlyJune 23, 2021)2025% p.a.Bond loan (issue 125,000 123,866 1,466,943 Oct 23, 2029 5 year EURIBOR QuarterlyOctober 23, 2024)+ 2.350%Bond loan (issue 100,000 98,792 1,169,996 Jun 17, 5 year EURIBOR QuarterlyJune 17, 2025)2030+ 2.750%Total 2,636,939 Maturity analysis of borrowings (including interest)Contractual maturities of financial < 3 3 months 2 - 3 liabilities at December 31, 2025months- 1 yearyears 4 - 5 years TotalBond loan (issue October 23, 2024) 15,992 47,975 127,934 1,544,342 1,736,243 Bond loan (issue June 17, 2025) - 57,237 162,486 1,285,854 1,505,577 Lease liabilities - 10,760 3,222 6,445 20,427 Total 15,992 115,973 293,642 2,836,640 3,262,247 Contractual maturities of financial < 3 3 months 2 - 3 4 - 5 years Totalliabilities at December 31, 2024months- 1 yearyearsBond loan (issue December 15, 2020) - 12,193 - - 12,193 Bond loan (tap issue June 23, 2021) - 2,072,824 - - 2,072,824 Bond loan (issue October 23, 2024) - 80,914 161,827 1,636,202 1,878,944 Lease liabilities - 11,948 6,536 13,072 31,557 Total - 2,177,879 168,364 1,649,275 3,995,517 Covenants\u2018Under the LINK01, LINK02, and LINK03 bond terms, the Group is required to comply with the following financial covenants at the respective quarterly and annual test dates:Financial Reporting:\u2022 Publish interim accounts (quarterly reports) in the English language on the Group website (or other relevant platform) no later than 60 days (LINK01) and 2 months (LINK02 and LINK03) after the end of the relevant interim period.\u2022 Publish annual financial statements in the English language on the Group website (or other relevant platform) no later than 120 days (LINK01) and 4 months (LINK02 and LINK03) after the end of the fiscal year.A compliance certificate is to be provided with a copy of the financial reports; the compliance certificate is to be signed by the Chief Executive Officer or the Chief Financial Officer to certify that the financial reports are fairly representative of its financial condition as at the date of those financial statements (LINK01, LINK02, and LINK03).Accounting standards are to be consistently applied (LINK01, LINK02, and LINK03).Financial Indebtedness:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will, incur any additional Financial Indebtedness or maintain or prolong any existing Financial Indebtedness (LINK01, LINK02, and LINK 03).Negative Pledge:Excluding Permitted Security, the Issuer shall not, and shall procure that no other Group Company will, create or allow to subsist, retain, provide, prolong or renew any Security over any of its/their assets (whether present or future) (LINK01, LINK02, and LINK03).Disposals of Business:The Issuer shall not, and shall ensure that no other Group Company will, sell, transfer or otherwise dispose of all or substantial part of its assets or operations unless the transaction is carried out at fair market value, on terms and conditions customary for such transaction and such transaction would not have a Material Adverse Effect (LINK01, LINK02, and LINK03).Distribution:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will make any Distribution (LINK01). Except as permitted, the Issuer shall not, and shall ensure that no other Group Company will, make any Distribution, other than any Permitted Distribution (LINK02 and LINK03).Incurrence Test:The incurrence test is met if the Leverage Ratio is less than, for any additional Financial Indebtedness (3.50x) (LINK01, LINK02, and LINK03) or for Distributions (1.50x) (LINK01).The Interest Coverage Ratio exceeds 3.0x (LINK01).Compliance with the Incurrence Test is subject to in each case, that no Event of Default is outstanding or would result from the relevant event for which compliance with the Incurrence Test is required (LINK01, LINK02, and LINK03).Collateral and guaranteesOn 29 October 2024, LINK successfully placed a EUR 125 million senior unsecured bond due 29 October 2029 (\u201cLINK02\u201d). The bond will have a coupon of 3-month EURIBOR + 2.35% per annum. The bond is listed on the Oslo Stock Exchange and the Frankfurt Open Market.Following the new bond issue, the company bought back EUR 125 million of LINK01 (ISIN: NO0010911506) (\u201cLINK01\u201d) due December 2025 which was subsequently cancelled. The EUR 74 million of LINK01 bonds held by LINK were also cancelled. Cancellations were executed on October 23, 2024.On June 17, 2025, LINK successfully placed a EUR 100 million senior unsecured bond due June 17, 2030 (\u201cLINK03). The bond has a coupon of 3-month EURIBOR + 2.75% per annum. The bond is listed on the Oslo Stock Exchange and the Frankfurt Open Market.With the issue of LINK03, the company has repaid the remainder of LINK01 (ISIN: NO0010911506) (\u201cLINK01\u201d) and the bond is cancelled. Cancellation was executed on June 25, 2025.Until cancellation of LINK01, the nominal outstanding amount was EUR 171 million, which was classified as a current liability at year-end in 2024.Movements in borrowingsSee table below for changes in liabilities arising from financing activities, both cash flows and no cash flow changes.Bond loanDecember 31, 2023 4,011,061 Reclassification of bond re-purchase (prior year)* 117,960 Opening balance December 31, 2024 4,129,021 New debt** 1,481,563 Cancellation of debts*** -2,358,648 Effects of foreign exchange 205,130 Transaction costs** -17,707 Amortization 22,663 Interest and fees paid -123,039 Interest and fee expenses 138,194 December 31, 2024 3,477,176 Bond loanDecember 31, 2024 3,477,176 New debt** 1,178,200 Cancellation of debts*** -1,997,736 Effects of foreign exchange -5,376 Transaction costs** -15,869 Amortization 18,439 Interest and fees paid -135,604 Interest and fee expenses 131,860 December 31, 2025 2,651,091 * On 06 December 2023, LINK repurchased EUR 10 million of LINK01; this was converted to NOK at an exchange rate of 11,7960 (Norges Bank). After this date, the amount is currency adjusted at the end of each month. Presentation of this amount is as bond re-purchase in 2023 and this classification is incorrect.The bond repurchase amount, and the effect of the currency adjustment is removed from the presentation of movements in borrowings in 2024. Prior year figures are not restated as there is no impact to the consolidated income statement or to retained earnings; this is strictly classification.** The sum of new debt and transaction costs is equal to proceeds from borrowings as presented in the consolidated statement of cash flows.*** In 2024, cancellation of debts less the effect of foreign exchange specific to the cancellation of debts (NOK 146 272 million), is equal to repayments of borrowings as presented in the consolidated statement of cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__68": {
"value": "Note 21 Financial instruments, risk management objectives,and policiesThrough its operations the Group is exposed to the the following financial risks; \u2022 Interest rate risk \u2022 Foreign exchange risk \u2022 Credit risk\u2022 Liquidity risk Interest rate risk Interest rate risk arises as a consequence of long-term debt.The sensitivity analysis below is based on the exposure to changes in interest rates for non-derivative instruments at the reporting date. For floating rate liabilities, the analysis is prepared assuming the amount outstanding at reporting date was outstanding for the whole year. A one percent increase or decrease represents management\u2019s assessment of reasonable and possible changes in interest rates.If interest rates had been one percent higher/lower and all other variables were held constant, the Group\u2019s profit (and corresponding equity) for the period ended December 31, 2025 would decrease/increase by KNOK 26 647 (FY2024 KNOK 34 900). This is mainly attributable to the Group\u2019s exposure to interest rates on its variable rate borrowings.Foreign exchange riskThe Group undertakes business in foreign currencies and is consequently exposed to fluctuations in exchange rates. Foreign exchange risk arises from transactions related to operations conducted, and assets and liabilities arising in foreign currencies. The Group undertakes transactions denominated in NOK, DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD, USD, and ZAR. Revenue and cost transactions within foreign subsidiaries are normally carried out in the same currency, which mitigates the currency risk. However, as the Group's overall financial reporting is presented in NOK, changes in the value of DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD, USD, or ZAR in relation to NOK affect the Group\u2019s overall revenue, profit or loss and financial position. Based on exposure throughout the year and balances at the period-end, the Group assesses that fluctuations in NOK/EUR and NOK/DKK have the most significant impact on the financial reporting of financial assets and liabilities. The table below summarises the impact a change in these currencies will have on the consolidated income statement and on retained earnings/accumulated losses as at December 31, 2025. The analysis is based on the assumption that the foreign exchange rates increase or decrease by 10%, all other variables held constant. December 31, 2025(amounts in NOK 1000) NOK/EUR impact NOK/DKK impactTrade receivables 115,946 32,049 Borrowings and trade payables -151,185 - The Group has entered into a cross-currency swap agreement with a financial institution in order to manage its exposure to foreign currency and interest rate risk arising from funding arrangements. Under the agreement, the Group receives fixed interest on a notional amount of EUR 50.0 million and pays fixed interest on a notional amount of ZAR 993.5 million. The swap has a maturity date of July 23, 2029.The derivative is measured at fair value through profit or loss in accordance with IFRS 9, as the instrument is not designated in a hedge accounting relationship. Changes in the fair value of the derivative are recognised in profit or loss within financial income or financial expenses.At December 31, 2025, the cross-currency swap had a negative fair value of NOK 22.6 million (2024: NOK 0), which is recognised as a derivative financial liability in the statement of financial position. The fair value reflects the present value of future cash flows based on observable market inputs, including foreign exchange rates, interest rate curves and credit spreads.The notional amounts of the derivative are used to measure the volume of outstanding contracts and do not represent the Group\u2019s exposure to credit risk. The Group\u2019s exposure to credit risk related to derivative financial instruments is limited to the positive fair value of the contracts with counterparties.As a result of bond issues, it is decided to revert to a hedge of the net investment in a subsidiary that use Euro as their functional currency. The Group applies hedge accounting for hedges that meet the criteria for hedge accounting. The Group has a hedge of net investments in foreign operations.At the inception of each hedge relationship, the Group designated and documented the hedge accounting relationship, risk management objective, and strategy for undertaking the hedge. The documentation includes identification of the hedging instrument, the hedged item or transaction, the nature of the risk being hedged, and how the entity will assess the hedging instrument\u2019s effectiveness in offsetting the exposure to change in the hedged item\u2019s fair value of cash flows attributable to the hedged risk. Such hedges are expected to be highly effective in achieving offsetting changes in fair value or cash flows and are assessed on an ongoing basis to determine that they have been highly effective throughout the financial reporting periods for which they were designated.Hedge relationships that meet the requirements for hedge accounting are accounted for in the Group\u2019s consolidated financial statements as follows:Hedge of a net investmentA hedge of a net investment in a foreign operation is accounted for in a similar way to a cash flow hedge. Foreign exchange gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized directly in comprehensive income while any foreign exchange gains or losses relating to the ineffective portion are recognized in the income statement. On disposal of the foreign entity, the cumulative foreign exchange gains or losses recognized in other comprehensive income is reclassified to the income statement.Exchange rate riskNet investment hedge accounting is applied.ObjectiveTo reduce exposure to foreign currency risk, the objective is to hedge the outstanding bond principal (EUR) against the relevant subsidiaries comprising the underlying EUR cash flow of the company. It is to be recognized as the actual value representing future liabilities based on the exchange rates at the balance sheet date. In accordance with IFRS 9, the transaction costs related to the LINK01 bond issue which was settled on December 15, 2020 are accretion expensed (added back) over the lifetime of the bond, thus reaching nominal value at maturity in Q4 2025. The transaction costs related to the LINK02 bond issue which was settled on October 23, 2024 are accretion expensed (added back) over the lifetime of the bond, thus reaching nominal value at maturity in Q4 2029.In this case, the hedging instrument is a natural hedge between liabilities and assets denominated in EUR. Specifically, debt held in EUR and investments in subsidiaries denominated in EUR form the hedging relationship.The hedging instrument is 53.0% of a five-year fixed rate debt with the following characteristics:Type: Senior unsecured EURPrincipal amount: EUR 225 million (LINK02 EUR 125 million and LINK03 EUR 100 million)Start date: October 23, 2024 and June 17, 2025Maturity date: October 23, 2029 and June 17, 2030Interest rate: EURIBOR + 2.35% per annum and EURIBOR + 2.75% per annumInterest date(s): Interest payment on January 23, 2025 and every three months until maturity and interest payment on September 17, 2025 and every three months until maturitySettlement date(s): October 23, 2029 and June 17, 2030The foreign currency exposure of the hedging instrument (identified above) is designated as a hedge of the change in the value of the net investments of the subsidiaries (identified above) that is attributable to movements in the NOK/EUR spot rate.Prospective effectiveness testing will be performed at the inception of the hedge and at each reporting date.In 2025, a total of NOK 140 million (2024: NOK 136 million) is the accumulated foreign exchange effect recognized in OCI. At maturity, the final foreign exchange impact will be recycled (reclassified) to the profit and loss.Credit RiskCredit risk is the risk of a counterparty defaulting. The Group\u2019s credit risk is limited to trade and other receivables and is mitigated by the Group\u2019s guidelines to ensure that credit sales are only made to customers with high credit rating. Customers with a low credit rating are required to prepay for services rendered by the Group.The Group\u2019s credit risk related to trade receivables is assessed to be limited due to the high number of diverse customers in the Group\u2019s customer base. Refer to note 16 for additional information related to trade and other receivables.The carrying value of trade and other receivables represent the Group\u2019s maximum exposure to credit risk at the balance sheet date.Liquidity risk Liquidity risk is the risk that the Group is unable to meet its financial obligations when they mature, resulting in default.The Group considers its liquidity risk to be limited, and has sufficient liquidity available on bank accounts as of year-end. Refer to notes 19 and 20 for information about maturity of trade and other payables and borrowings.The Group has no credit facilities. Subsidiaries receive all funding from the Group and are not permitted to raise external financing independently.The Group has financial debt covenants related to the senior unsecured bonds. Refer to note 20 for information about the bond convenants.Capital managementThe Group focuses on maintaining sufficient cash resources to ensure the ability to finance further activities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__69": {
"value": "Interest rate risk arises as a consequence of long-term debt.The sensitivity analysis below is based on the exposure to changes in interest rates for non-derivative instruments at the reporting date. For floating rate liabilities, the analysis is prepared assuming the amount outstanding at reporting date was outstanding for the whole year. A one percent increase or decrease represents management\u2019s assessment of reasonable and possible changes in interest rates.If interest rates had been one percent higher/lower and all other variables were held constant, the Group\u2019s profit (and corresponding equity) for the period ended December 31, 2025 would decrease/increase by KNOK 26 647 (FY2024 KNOK 34 900). This is mainly attributable to the Group\u2019s exposure to interest rates on its variable rate borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__70": {
"value": "Foreign exchange riskThe Group undertakes business in foreign currencies and is consequently exposed to fluctuations in exchange rates. Foreign exchange risk arises from transactions related to operations conducted, and assets and liabilities arising in foreign currencies. The Group undertakes transactions denominated in NOK, DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD, USD, and ZAR. Revenue and cost transactions within foreign subsidiaries are normally carried out in the same currency, which mitigates the currency risk. However, as the Group's overall financial reporting is presented in NOK, changes in the value of DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD, USD, or ZAR in relation to NOK affect the Group\u2019s overall revenue, profit or loss and financial position. Based on exposure throughout the year and balances at the period-end, the Group assesses that fluctuations in NOK/EUR and NOK/DKK have the most significant impact on the financial reporting of financial assets and liabilities. The table below summarises the impact a change in these currencies will have on the consolidated income statement and on retained earnings/accumulated losses as at December 31, 2025. The analysis is based on the assumption that the foreign exchange rates increase or decrease by 10%, all other variables held constant. December 31, 2025(amounts in NOK 1000) NOK/EUR impact NOK/DKK impactTrade receivables 115,946 32,049 Borrowings and trade payables -151,185 - The Group has entered into a cross-currency swap agreement with a financial institution in order to manage its exposure to foreign currency and interest rate risk arising from funding arrangements. Under the agreement, the Group receives fixed interest on a notional amount of EUR 50.0 million and pays fixed interest on a notional amount of ZAR 993.5 million. The swap has a maturity date of July 23, 2029.The derivative is measured at fair value through profit or loss in accordance with IFRS 9, as the instrument is not designated in a hedge accounting relationship. Changes in the fair value of the derivative are recognised in profit or loss within financial income or financial expenses.At December 31, 2025, the cross-currency swap had a negative fair value of NOK 22.6 million (2024: NOK 0), which is recognised as a derivative financial liability in the statement of financial position. The fair value reflects the present value of future cash flows based on observable market inputs, including foreign exchange rates, interest rate curves and credit spreads.The notional amounts of the derivative are used to measure the volume of outstanding contracts and do not represent the Group\u2019s exposure to credit risk. The Group\u2019s exposure to credit risk related to derivative financial instruments is limited to the positive fair value of the contracts with counterparties.As a result of bond issues, it is decided to revert to a hedge of the net investment in a subsidiary that use Euro as their functional currency. The Group applies hedge accounting for hedges that meet the criteria for hedge accounting. The Group has a hedge of net investments in foreign operations.At the inception of each hedge relationship, the Group designated and documented the hedge accounting relationship, risk management objective, and strategy for undertaking the hedge. The documentation includes identification of the hedging instrument, the hedged item or transaction, the nature of the risk being hedged, and how the entity will assess the hedging instrument\u2019s effectiveness in offsetting the exposure to change in the hedged item\u2019s fair value of cash flows attributable to the hedged risk. Such hedges are expected to be highly effective in achieving offsetting changes in fair value or cash flows and are assessed on an ongoing basis to determine that they have been highly effective throughout the financial reporting periods for which they were designated.Hedge relationships that meet the requirements for hedge accounting are accounted for in the Group\u2019s consolidated financial statements as follows:Hedge of a net investmentA hedge of a net investment in a foreign operation is accounted for in a similar way to a cash flow hedge. Foreign exchange gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized directly in comprehensive income while any foreign exchange gains or losses relating to the ineffective portion are recognized in the income statement. On disposal of the foreign entity, the cumulative foreign exchange gains or losses recognized in other comprehensive income is reclassified to the income statement.Exchange rate riskNet investment hedge accounting is applied.ObjectiveTo reduce exposure to foreign currency risk, the objective is to hedge the outstanding bond principal (EUR) against the relevant subsidiaries comprising the underlying EUR cash flow of the company. It is to be recognized as the actual value representing future liabilities based on the exchange rates at the balance sheet date. In accordance with IFRS 9, the transaction costs related to the LINK01 bond issue which was settled on December 15, 2020 are accretion expensed (added back) over the lifetime of the bond, thus reaching nominal value at maturity in Q4 2025. The transaction costs related to the LINK02 bond issue which was settled on October 23, 2024 are accretion expensed (added back) over the lifetime of the bond, thus reaching nominal value at maturity in Q4 2029.In this case, the hedging instrument is a natural hedge between liabilities and assets denominated in EUR. Specifically, debt held in EUR and investments in subsidiaries denominated in EUR form the hedging relationship.The hedging instrument is 53.0% of a five-year fixed rate debt with the following characteristics:Type: Senior unsecured EURPrincipal amount: EUR 225 million (LINK02 EUR 125 million and LINK03 EUR 100 million)Start date: October 23, 2024 and June 17, 2025Maturity date: October 23, 2029 and June 17, 2030Interest rate: EURIBOR + 2.35% per annum and EURIBOR + 2.75% per annumInterest date(s): Interest payment on January 23, 2025 and every three months until maturity and interest payment on September 17, 2025 and every three months until maturitySettlement date(s): October 23, 2029 and June 17, 2030The foreign currency exposure of the hedging instrument (identified above) is designated as a hedge of the change in the value of the net investments of the subsidiaries (identified above) that is attributable to movements in the NOK/EUR spot rate.Prospective effectiveness testing will be performed at the inception of the hedge and at each reporting date.In 2025, a total of NOK 140 million (2024: NOK 136 million) is the accumulated foreign exchange effect recognized in OCI. At maturity, the final foreign exchange impact will be recycled (reclassified) to the profit and loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__71": {
"value": "Credit RiskCredit risk is the risk of a counterparty defaulting. The Group\u2019s credit risk is limited to trade and other receivables and is mitigated by the Group\u2019s guidelines to ensure that credit sales are only made to customers with high credit rating. Customers with a low credit rating are required to prepay for services rendered by the Group.The Group\u2019s credit risk related to trade receivables is assessed to be limited due to the high number of diverse customers in the Group\u2019s customer base. Refer to note 16 for additional information related to trade and other receivables.The carrying value of trade and other receivables represent the Group\u2019s maximum exposure to credit risk at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__72": {
"value": "Liquidity risk Liquidity risk is the risk that the Group is unable to meet its financial obligations when they mature, resulting in default.The Group considers its liquidity risk to be limited, and has sufficient liquidity available on bank accounts as of year-end. Refer to notes 19 and 20 for information about maturity of trade and other payables and borrowings.The Group has no credit facilities. Subsidiaries receive all funding from the Group and are not permitted to raise external financing independently.The Group has financial debt covenants related to the senior unsecured bonds. Refer to note 20 for information about the bond convenants.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__73": {
"value": "Capital managementThe Group focuses on maintaining sufficient cash resources to ensure the ability to finance further activities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__74": {
"value": "Note 22 Trade and other payables (Amounts in NOK 1000)Trade and other payables 2025 2024Trade payables 898,074 781,081 Public duties 124,428 27,302 Accrued vacation pay 76,069 58,715 Prepaid revenue 71,747 61,601 Accrued bonus expense 53,148 54,691 Accrued direct cost of services rendered 373,789 216,686 Liabilities related to acquisitions 166,688 35,385 Accrued other operating expenses 175,577 239,638 Total trade and other payables from continuing operations 1,939,521 1,475,100 Trade payables is comprised of amounts outstanding for trade purchases. Accrued expenses are inclusive of accrued cost of goods sold for which a final invoice has not been received.Trade and other payables are due within three months.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__75": {
"value": "Note 23 Income tax(Amounts in NOK 1000)Specification of income tax expenseThe tax benefit/(expense) is calculated based on profit before income tax and consists of current tax and deferred tax. 2025 2024 Deferred tax expense (income) -58,634 -15,442 Current tax expense 102,499 65,083 Income tax expense (income) from continuing operations 43,865 49,641 Income tax payable (balance sheet) 2025 2024 Income tax payable 103,751 93,554 Current tax liabilities (balance sheet) from continuing operations 103,751 93,554 Effective Tax RateThe difference between income tax calculated at the applicable income tax rate and the income tax expense attributable to loss before income tax was as follows:2025 2024Profit/(loss) before income tax from continuing operations 131,001 221,185 Statutory income tax rate* 22% 22%Expected income tax expense/(benefit) 28,820 48,661 Tax effect on non-taxable income/expenses -19,438 -63,974 Tax effect non deductible expenses 36,764 72,860 Effect of other tax rates in subsidiaries -2,555 -4,533 Prior year adjustment 2,929 -4,932 Effect of changes in tax rules and rates 12 1,188 Non deductible interest, interest cap rules 1,451 2,714 Change in deferred tax asset not recognized -4,119 -2,342 Income tax expense/income (-) for the year from continuing operations 43,865 49,641 Effective tax rate from continuing operations 33% 22%* The statutory income tax rate based on the currently enacted tax rate in Norway.Specification of the tax effect of temporary differences and losses carried forwardDeferred tax assetsManagement judgment is required in determining provisions for income taxes, deferred tax assets and liabilities and the extent to which deferred tax assets can be recognized. The Group is also subject to income taxes in various jurisdictions. Judgment is required in determining the Group\u2019s provision for income taxes. There may be transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax liability and expense in the period in which such determination is made.Tax losses and interest cap for which no deferred tax asset has been recognised2025 2024Unused tax loss carry forward - - Interest cap 340,117 340,117 Potential tax benefit unused tax losses, 22% - - Potential tax benefit interest cap, 22 % 74,826 74,826 Interest cap is related to LINK Mobility Group Holding ASA and to LINK Mobility Group AS. The benefit from the interest cap carried forward is uncertain and the amount can be carried forward for 10 years.Unrecognised temporary differences2025 2024Temporary differences for which deferred tax - - liabilities have not been recognisedUnrecognised tax liabilities relating to the above temporary differences, 22 % - - Tax effect of temporary differences and tax losses carried forward as of 31 DecemberDeferred tax assets: 2025 2024Tangible and intangible assets 7,657 7,389 Interest - - Other non-current items -2,937 34,561 Total tax effect of temporary differences 4,721 41,950 Deferred tax asset arising from tax losses carried forward 145,866 97,122 Deferred tax assets 150,587 139,072 Deferred tax liabilities: 2025 2024Intangible assets (mainly due to PPA business combinations) 277,487 244,051 Other 11,009 12,429 Deferred tax liabilities from continuing operations 288,496 256,480 Overview of tax losses carried forward2025 ExpiryNorway 142,138 No expiryFrance 31 No expirySpain 283 No expiryTotal tax losses carried forward 142,453",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__76": {
"value": "Deferred tax assetsManagement judgment is required in determining provisions for income taxes, deferred tax assets and liabilities and the extent to which deferred tax assets can be recognized. The Group is also subject to income taxes in various jurisdictions. Judgment is required in determining the Group\u2019s provision for income taxes. There may be transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax liability and expense in the period in which such determination is made.Tax losses and interest cap for which no deferred tax asset has been recognised2025 2024Unused tax loss carry forward - - Interest cap 340,117 340,117 Potential tax benefit unused tax losses, 22% - - Potential tax benefit interest cap, 22 % 74,826 74,826 Interest cap is related to LINK Mobility Group Holding ASA and to LINK Mobility Group AS. The benefit from the interest cap carried forward is uncertain and the amount can be carried forward for 10 years.Unrecognised temporary differences2025 2024Temporary differences for which deferred tax - - liabilities have not been recognisedUnrecognised tax liabilities relating to the above temporary differences, 22 % - - Tax effect of temporary differences and tax losses carried forward as of 31 DecemberDeferred tax assets: 2025 2024Tangible and intangible assets 7,657 7,389 Interest - - Other non-current items -2,937 34,561 Total tax effect of temporary differences 4,721 41,950 Deferred tax asset arising from tax losses carried forward 145,866 97,122 Deferred tax assets 150,587 139,072 Deferred tax liabilities: 2025 2024Intangible assets (mainly due to PPA business combinations) 277,487 244,051 Other 11,009 12,429 Deferred tax liabilities from continuing operations 288,496 256,480 Overview of tax losses carried forward2025 ExpiryNorway 142,138 No expiryFrance 31 No expirySpain 283 No expiryTotal tax losses carried forward 142,453",
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"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__6__77": {
"value": "Note 24 Contingencies and legal claimsAs at December 31, 2025 and as at the date of signing of this annual report, certain Group subsidiaries are involved in ongoing legal proceedings as either defendant or as plaintiff. Due to the uncertain outcome for all of these ongoing proceedings, there are no provisions (contingent or otherwise) accounted for in the financial statements or disclosed elsewhere in the notes to the financial statements. Claims for which Group entities are defendants are deemed to be low risk as the majority are covered by guarantees as a result of acquisitions (M&A).A list of ongoing legal proceedings is provided as follows:Entity Counterparty Claim PositionLINK Mobility Spain S.L.U. Supplier \u20ac 5,000,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 380,000 DefendantLINK Mobility Messaging AG Customer \u20ac 244,813 PlaintiffLINK Mobility Poland Sp. z.o.o. Customer \u20ac 3,847 PlaintiffLINK Mobility Poland Sp. z.o.o. Customer \u20ac 5,070 PlaintiffLINK Mobility Poland Sp. z.o.o. Customer \u20ac 29,989 PlaintiffLINK Mobility Bulgaria EAD Customer \u20ac 5,545 PlaintiffLINK Mobility GmbH Supplier \u20ac 1,000,000 Plaintiff",
"dimensions": {
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"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__78": {
"value": "Due to the uncertain outcome for all of these ongoing proceedings, there are no provisions (contingent or otherwise) accounted for in the financial statements or disclosed elsewhere in the notes to the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__79": {
"value": "Note 25 Events after the reporting dateComposition of the Board of Directors:On January 13, 2026, both Robert Joseph Nicewicz Jr. and Sabrina Gosman resigned from their positions as members of the Board of Directors.On February 03, 2026, Per Kristian Hove was elected as a new Board member.Business Combination:On March 11, 2026, LINK announced the acquisition of Web2SMS in Romania. This acquisition expands LINK\u2019s presence in Romania where Web2SMS has a significant market share.The acquisition is expected to close in Q2 2026, subject to regulatory approvals and customary closing conditions. The purchase price will be settled through cash upon closing.Web2SMS is a Romanian communication and marketing platform designed to help businesses enhance their client relationships through efficient SMS strategies. Originally established in 2004 by founders \ue625\ue652\ue658\ue653\ue652\ue64d\ue653\ue604\ue629\ue656\ue645\ue651\ue604\ue645\ue652\ue648\ue604\ue62a\ue649\ue650\ue64d\ue65c\ue604\ue627\ue656\ue64d\ue90b\ue645\ue652\ue610\ue604\ue63b\ue649\ue646\ue616\ue637\ue631\ue637\ue604\ue64d\ue657\ue604\ue645\ue604\ue636\ue653\ue651\ue645\ue652\ue64d\ue645\ue652\ue604\ue650\ue649\ue645\ue648\ue64d\ue652\ue64b\ue604\ue625\ue616\ue634\ue604\ue637\ue631\ue637\ue604\ue654\ue656\ue653\ue65a\ue64d\ue648\ue649\ue656\ue610\ue604\ue647\ue659\ue656\ue656\ue649\ue652\ue658\ue650\ue65d\ue604\ue656\ue645\ue652\ue64f\ue64d\ue652\ue64b\ue604\ue645\ue657\ue604the largest player in the country by volume.Web2SMS delivers a high volume of SMS messages across Romania, maintaining direct connections with all major Mobile operators to ensure secure message delivery. The acquisition brings LINK\u2019s market share in Romania to ca. 20%.Due to the timing of this acquisition, estimates have not been made, and the purchase price allocation process will be performed during the second half of 2026.Alternative performance measures (\u201cAPM\u2019s\u201d)The financial information in this report is prepared under International Financial Reporting Standards (IFRS), as adopted by the EU. To enhance the understanding of LINK\u2019s performance, the Group presents several alternative performance measures (\u201cAPM\u2019s\u201d). An APM is defined by the European Securities and Markets Authority (ESMA) guidelines as a financial measure of historical or future financial performance, financial position, or cash flows, other than a financial measure defined or specified in the applicable financial reporting framework (IFRS).Below, LINK presents certain APMs, including gross profit, gross margin, EBITDA, adjusted EBITDA, and adjusted EBITDA margin. APMs such as EBITDA are commonly reported by companies in the markets in which LINK competes and are widely used by investors when comparing performance on a consistent basis without regard to factors such as depreciation and amortization, which can vary significantly, depending upon accounting methods (particularly when acquisitions have occurred) or based on non-operating factors.LINK uses the following APMs:Gross ProfitGross Profit means revenues less direct costs of services rendered.Adjusted EBITDAAdjusted EBITDA means EBITDA adjusted by expenses related to significant one-time, non-recurring events such as acquisitions and restructuring activities, legal advisors, and share-based compensation. LINK has presented adjusted EBITDA in the consolidated statement of profit and loss because management believes the measure provides useful information regarding operating performance.Adjusted EBITDA marginAdjusted EBITDA margin is presented as adjusted EBITDA as a percentage of total operating revenues in the respective periods.EBITDA EBITDA means earnings before interest, taxes, amortization, depreciation, and impairments. LINK has presented EBITDA in the consolidated statement of profit and loss because management believes that the measure provides useful information regarding the Group\u2019s ability to service debt and to fund capital expenditures and provides a helpful measure for comparing its operating performance with that of other companies.See below for a reconciliation of EBITDA to Adjusted EBITDA, and adjusted EBITDA margin.NOK \u2018000 2025 2024Operating profit (loss), (\u201cEBIT\u201d) 317,836 264,468 Add: Depreciation intangible assets 400,373 334,189 EBITDA 718,209 598,657 Add: Restructuring costs 15,704 38,605 Add: Share-based compensation 21,379 41,994 Add: Expenses related to acquisitions 65,848 38,713 Adjusted EBITDA 821,141 717,970 Operating revenues 7,083,091 6,993,807 Adjusted EBITDA 821,141 717,970 Adjusted EBITDA margin 11.6 % 10.3 %Net debtThe Group monitors Net debt according to Bond loan terms which includes interest-bearing debt and debt like arrangements. Net debt is derived from the balance sheet and consists of both current and non-current liabilities such as bond loan, other debt from financial institutions and current and non-current lease liabilities less cash and cash equivalents. Sellers credits, holdback and earn-outs are excluded as they are not interest-bearing.Net debt/LTM adjusted EBITDA LINK measures leverage ratio as Net debt/Last Twelve Months Adjusted EBITDA. The measure provides useful information about the financial position. Due to the significant M&A activity LINK uses the Last Twelve Months Proforma Adjusted EBITDA to calculate net debt to present a comparable measure over time.Below is a reconciliation of Net debt and Net debt/LTM adjusted EBITDA ratio:NOK \u2018000 2025 2024Bond loan* 2,636,841 3,440,956 Other long-term - - IFRS 16 liabilities 20,427 31,557 Seller\u2019s credit (interest bearing) - - Less cash -1,032,212 -2,478,701 Net debt 1,625,055 993,811 LTM adjusted EBITDA (proforma) 1,093,805 736,567 Net debt/LTM adjusted EBITDA 1.5 1.3 * The bond loan presented here is converted to NOK using the average of the monthly average currency exchange rates for the last twelve months.",
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"entity": "scheme:2549006RH08XJGKC2Y14",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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}