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"value": "Notes to the Consolidated Financial Statementsfor the year ended 31 December 20241. General informationIceland Seafood International hf. (the Company) is a public limited company incorporated in Iceland. It is listed onthe Nasdaq main market in Iceland (ticker: ICESEA).The address of its registered office and principal place of business are disclosed in the Contents to the ConsolidatedFinancial Statements. The principal activities of the Company and its subsidiaries (the Group) are described in theStatement and Endorsement by the Board of Directors and the CEO.2. Segment information2.1 Products and services from which reportable segments derive their revenuesInformation is reported to the Board of Directors and key management on the operating segment level. Thereportable segments in 2024 were:Value added Southern Europe ..Processing and sale of seafood in Southern Europe.Value added Northern Europe ..Processing and sale of seafood in Ireland. Also includes UK as discont. operations.Sales & Distribution ................Distribution of seafood to a global network of customers.Other .......................................Head office and discontinued operations.2.2 Segment revenue, results, assets and liabilitiesFor the year 2024 Value added Value added Sales & Other andS-Europe N-Europe Distribution Eliminations ConsolidatedRevenue:Sales of seafood ...................... 230.607 63.981 187.180 481.768Eliminations ............................ (15.205) (6.702) (6.154) (10.528) (38.589)215.402 57.279 181.026 (10.528) 443.179Operating results:Operating profit (loss) ............. 8.725 2.738 3.668 (730) 14.401Net finance costs .................... (2.892) (728) 189 (3.529) (6.960)Normalised PBT ..................... 5.833 2.010 3.857 (4.259) 7.441Income tax .............................. (728) (332) (793) 637 (1.216)Normalised (loss) profit ......... 5.105 1.678 3.064 (3.622) 6.225Significant items ...................... 0 (1.104) (298) (2.047) (3.449)Profit (loss) ............................5.105 574 2.766 (5.669) 2.776Assets ......................................137.819 47.055 31.711 37.337 253.922Liabilities ................................. 85.101 33.433 21.213 37.958 177.705For the year 2023 Value added Value added Sales & Other andS-Europe N-Europe Distribution Eliminations ConsolidatedRevenue:Sales of seafood ...................... 241.870 61.899 184.084 487.853Eliminations ............................ (26.341) (7.707) (6.453) (17.447) (57.948)215.529 54.192 177.631 (17.447) 429.905Operating results:Operating profit (loss) ............. 4.447 2.237 2.726 (1.525) 7.885Net finance costs .................... (3.741) (220) (19) (3.226) (7.206)Normalised PBT ..................... 706 2.017 2.707 (4.751) 679Income tax .............................. (1.071) (242) (518) 215 (1.616)Normalised (loss) profit ......... (365) 1.775 2.189 (4.536) (937)Significant items and discontinued operations ....... (30) (18.213) (122) (1.041) (19.406)(Loss) profit ........................... (395) (16.438) 2.067 (5.577) (20.343)Assets ......................................141.149 43.365 27.065 43.227 254.806Liabilities ................................. 94.790 30.081 20.043 37.161 182.0753. SalariesSalaries and related expenses:2024 2023Salaries ..................................................................................................................... 26.506 24.182Pension related expenses ......................................................................................... 4.071 3.904Other salary related expenses .................................................................................. 918 1.00731.495 29.093Classified by operational category:2024 2023Cost of sales ............................................................................................................. 18.836 16.229Operating expenses .................................................................................................. 12.659 12.86431.495 29.093Full time employees on average for the year from continuing operations .............. 767 747Full time employees at end of the year from continuing operations ....................... 788 7864. Fee to auditors2024 2023Audit of the Consolidated Financial Statements ...................................................... 374 364Other services .......................................................................................................... 59 33433 3975. Net finance costs2024 2023Investment income:Interest income on bank accounts ........................................................................... 733 455Interest income on trade receivables ....................................................................... 672 489Total investment income .......................................................................................... 1.405 944Finance costs:Interest expenses on borrowings ............................................................................. (9.244) (5.655)Interest expenses on obligations under leases ......................................................... (80) (94)Other interest expenses ........................................................................................... (352) (326)Total finance costs ................................................................................................... (9.676) (6.075)Net finance costs ......................................................................................................(8.271) (5.131)6. Income tax6.1 Income tax recognised in profit or loss 2024 2023Current tax expense ................................................................................................. (1.909) (1.187)Deferred tax expense ............................................................................................... 756 (283)(1.153) (1.470)The income tax expense for the year can be reconciled to the accounting profit as follows:2024 2023Profit (loss) before tax after significant items .......................................................... 3.929 (50)Income tax expense calculated at 21% (the Company's rate in Iceland) .................. (825) 10Effect of different tax rates of subsidiaries operating in other jurisdictions ............ (100) (102)Effect of items that are not deductible/taxable in determining taxable profit ........ (1.308) (1.790)Effect of unused tax losses and tax offsets not recognised as def. tax assets .......... (1.184) (496)Effect of exchange rate difference on deferred tax .................................................. 2.351 1.115Others ...................................................................................................................... (87) (207)Income tax expense recognised in profit or loss ...................................................... (1.153) (1.470)Effective tax rate ...................................................................................................... 29% n/a6.2 Current tax balances 31.12.2024 31.12.2023Income tax payable .................................................................................................. 1.087 1.1046.3 Deferred tax balances 31.12.2024 31.12.2023Deferred tax assets ................................................................................................... 2.518 2.461Deferred tax liabilities .............................................................................................. (1.791) (2.490)727 (29)Deferred tax assets / (liabilities) have changed as follows:Deferred tax Deferred taxassets liabilities TotalAt 1 January 2023 .......................................................................... 2.359 (2.105) 254Calculated tax for the year ............................................................ 590 (2.060) (1.470)Income tax payable for the period ................................................ (488) 1.675 1.187At 31 December 2023 ................................................................... 2.461 (2.490) (29)Calculated tax for the year ............................................................ (766) (387) (1.153)Income tax payable for the period ................................................ 823 1.086 1.909At 31 December 2024 ................................................................... 2.518 (1.791) 727Deferred tax assets / (liabilities) are in relation to:31.12.2024 31.12.2023Property, plant and equipment ................................................................................ (1.250) (309)Intangible assets ....................................................................................................... (1.226) (1.213)Inventories ............................................................................................................... (12) 0Trade and other receivables ..................................................................................... 1.656 (438)Deferred revenue ..................................................................................................... (252) (262)Deferred exchange rate difference .......................................................................... (16) (11)Deferred tax loss ...................................................................................................... 1.568 1.431Other items .............................................................................................................. 259 773727 (29)6.4. Unused tax lossesMost of the unused tax losses will expire in the years 2026-2034, although some subsidiaries have unused tax lossesthat do not expire. Unused tax losses at the amount of EUR 23.0 million is not recognised as deferred tax assets. Unused tax losses atthe amount of EUR 16.2 million will not expire and unused tax losses at the amount of EUR 6.8 million will expire inthe years 2029-2034.Management has concluded that there will be sufficient taxable profit in the future to use the tax loss currentlycarried forward. The recognition of the deferred tax is based on the Group\u00b4s forecast whereby there will besufficient taxable profits to fully utilize current taxable losses.7. Significant itemsIn 2024 the Group incurred costs associated with the following: - Interest cost of bond ICESEA 25 06 related to the sale of Iceland Seafood UK, EUR 1.7 million.- Group management changes EUR 0.4 million.- Costs related to the sale of UK operation EUR 1.4 million.In 2023 the Group incurred costs associated with the following: - Group management changes EUR 0.1 million.- Interest cost of bond ICESEA 25 06 related to the sale of ISUK, EUR 0.3 million. - Other restructuring cost EUR 0.2 million.Exceptional costs, net of income tax: 2024 2023Exceptional income .................................................................................................. 167Exceptional costs ...................................................................................................... (2.154) (896)Income tax ............................................................................................................... 63 146Costs due to discontinued operations ...................................................................... (1.358) (18.823)Exceptional costs, net of income tax ........................................................................(3.449) (19.406)In 2024, the impact of finalizing outstanding contractual agreements related to the sale of Iceland Seafood (IS UK)included resolving issues related to inventory for which the Company was responsible. Additionally, the contractuallyagreed investment in the UK factory premises increased by GBP 1.0 million from the original estimate when theagreement with Espersen (the buyer) was finalized, while lease payments remained unchanged. This resulted in animpairment of EUR 0.9 million on the premises.8. Earnings per share2024 2023Profit (loss) for the year ........................................................................................... 2.776 (20.343)Weighted average number of ordinary shares (in ISK thous.) for basic EPS .............3.064.480 2.806.672Shares to be issued in respect of employee options ................................................15.775 24.000Weighted average number of ordinary shares (in ISK thous.) for diluted EPS .........3.080.255 2.830.672From continued operations (EUR cents per thousand shares)Basic earnings per share ........................................................................................... 0,0906 (0,0542)Diluted earnings per share ....................................................................................... 0,0901 (0,0542)From continued and discontinued operations (EUR cents per thousand shares)Basic earnings per share ........................................................................................... 0,0906 (0,7248)Diluted earnings per share ....................................................................................... 0,0901 (0,7248)9. Investment property2024 2023At 1 January .............................................................................................................. 1.663Reclassification from discontinued operations ........................................................ 1.642Additions .................................................................................................................. 3.627 22Fair value adjustments .............................................................................................(1.190)Exchange rate differences ........................................................................................ 120 (1)At 31 December .......................................................................................................4.220 1.663Investment properties held by the Group are a property in the UK that was used in the operation of Iceland SeafoodUK Ltd., that was sold in 2023. In accordance with the agreement with the buyer of Iceland Seafood UK Ltd., thebuyer and the Group entered into rental agreement of the property, where the lessee has a purchase option at endof the leasing period. Asset valuation at year end reflects the discounted valuation of rental payments under therental agreement and the purchase price at the end of the leasing period.10. Property, plant and equipmentProperty MachineryFor the year 2024 and land and equipment TotalCostAt 1 January .................................................................................. 21.323 16.498 37.821Acquired on acquisition of subsidiary ........................................... 3.200 3.200Additions ....................................................................................... 38 4.431 4.469Eliminated on disposal .................................................................. (469) (469)Fully depreciated assets ................................................................ (71) (906) (977)Exchange rate differences ............................................................. 113 580 693At 31 December ............................................................................ 24.603 20.134 44.737DepreciationAt 1 January .................................................................................. 3.339 4.357 7.696Charge for the period .................................................................... 619 2.806 3.425Eliminated on disposal .................................................................. (299) (299)Fully depreciated ........................................................................... (71) (906) (977)Exchange rate differences ............................................................. 8 161 169At 31 December ............................................................................ 3.895 6.119 10.014At 31 December 2024 ................................................................... 20.708 14.015 34.723Property MachineryFor the year 2023 and land and equipment TotalCostAt 1 January .................................................................................. 20.460 12.493 32.953Additions ....................................................................................... 932 4.926 5.858Eliminated on disposal .................................................................. (9) (530) (539)Fully depreciated assets ................................................................ (247) (247)Exchange rate differences ............................................................. (60) (144) (204)At 31 December ............................................................................ 21.323 16.498 37.821DepreciationAt 1 January .................................................................................. 2.719 2.589 5.308Charge for the period .................................................................... 621 2.298 2.919Eliminated on disposal .................................................................. (243) (243)Fully depreciated assets ................................................................ (247) (247)Exchange rate differences ............................................................. (1) (40) (41)At 31 December ............................................................................ 3.339 4.357 7.696At 31 December 2023 ................................................................... 17.984 12.141 30.12510.1 Useful livesThe following useful lives of property, plant and equipment are used in the calculation of amortisation.Property and land .............................................. 25-50 yearsMachinery and equipment ................................. 3-20 years10.2 Property, plant and equipment pledged as securityThe Group has provided a pledge on its property in UK to secure banking facility granted to the UK operation of theGroup. This asset has a carrying amount at year end of EUR 5.6 million.10.3 Depreciation and amortisation expense 2024 2023Depreciation of property, plant and equipment ...................................................... 3.425 2.919Amortisation of intangible assets, note 11 ............................................................... 75 335Depreciation of leased assets, note 22 ..................................................................... 570 5584.070 3.81210.4 Property, plant and equipment insurance value 31.12.2024 31.12.2023Insurance value ........................................................................................................ 62.903 58.12311. Intangible assetsOther intangibleFor the year 2024 Goodwill assets TotalAt 1 January .................................................................................. 56.216 231 56.447Additions ....................................................................................... 197 197Charge for the period .................................................................... (75) (75)Exchange rate differences ............................................................. 8 8At 31 December ............................................................................ 56.216 361 56.577Other intangibleFor the year 2023 Goodwill assets TotalAt 1 January .................................................................................. 56.216 449 56.665Additions ....................................................................................... 120 120Charge for the period .................................................................... (335) (335)Eliminated on disposal .................................................................. (1) (1)Exchange rate differences ............................................................. (2) (2)At 31 December ............................................................................ 56.216 231 56.447During the year, the Company assessed the recoverable amount of goodwill and determined that none of theCompany's cash-generating units have suffered an impairment loss.11.1 Allocation of goodwill to cash-generating unitsGoodwill has been allocated for impairment testing purposes to the following cash-generating units.31.12.2024 31.12.2023WACC % Book value WACC % Book valueIceland ............................................................... 8,4% 4.072 8,0% 4.072Spain .................................................................. 8,2% 36.005 8,3% 36.005France ................................................................ 8,9% 1.127 8,2% 1.127Ireland ................................................................ 8,8% 15.012 9,0% 15.01256.216 56.216The recoverable amount of these cash-generating units is determined based on a value in use calculation, which usescash flow projections based on financial forecasts prepared by management covering a five-year period and adiscount rate of 8.2-8.9% p.a. (2023: 8.0-9.0% p.a.).Cash flow projections during the forecast period are based on the same expected gross margins and raw materialsprice inflation throughout the forecast period. The cash flows beyond that five-year period have been extrapolatedusing a steady 1.5% p.a. (2023: 1.5%) growth rate which is the projected long-term average growth rate for theinternational seafood market. Management believes that any reasonably possible change in the key assumptions onwhich recoverable amount is based would not cause carrying amounts of any of the cash generating units to exceedtheir recoverable amounts. An increase in weighted average cost of capital of more than 200 bps would causeimpairment of goodwill in S-Europe division. 12. Subsidiaries and other investmentsThe Group's subsidiaries and other investments are as follows.Place of Ownership Ownership PrincipalName of company incorporation 31.12.2024 31.12.2023 activitySubsidiaries:Iceland Seafood ehf. Iceland 100% 100% Sale of seafoodSolo Export ehf. Iceland 100% 100% Not activeIceland Seafood Ib\u00e9rica S.A.U. Spain 100% 100% Sale of seafood - Achernar S.A. Argentina 100% 100% Sale of seafoodA) - Cigalfer792 S.R.L. Argentina 100% Real estateAhumados Dominguez Spain 85% 85% Sale of seafoodIceland Seafood Barraclough Ltd. UK 100% 100% Real estateOceanpath Ltd. Ireland 100% 100% Sale of seafood - Dunns Seafare Ltd. Ireland 100% 100% Sale of seafood - Mondi Properties Ireland Ltd. Ireland 100% 100% Real estate - Carr & Sons Seafood Ltd. Ireland 100% 100% Sale of seafood - H J Nolan Ltd. Ireland 100% 100% Sale of seafoodIceland Seafood France S.A.S. France 100% 100% Sale of seafoodISG Iceland Seafood GmbH Germany 100% 100% Sale of seafoodISI Seafood Inc. USA 100% 100% Not activeA) Achernar S.A. acquired the company Cigalfer792 S.R.L. at year end. The company operates cold store in Argentina (see note 13).12.1 Subsidiaries pledged as securityEquity of subsidiaries, except from subsidiaries in Spain, have been pledged for the Group's borrowings.13. Acquisition of subsidiaryOn December 20th, 2024, Iceland Seafood Iberica S.A.U. in Spain, a subsidiary of Iceland Seafood, and Achernar S.A.,an Argentine subsidiary of Iberica, signed an agreement to purchase all the issued share capital of Cigalfer792 S.R.L.in Argentina, effective from January 1, 2025. Cigalfer792 S.R.L. operates a cold storage facility and is located nearAchernar S.A. The consideration for the share capital was USD 3,350,000. Cigalfer792 S.R.L. will be treated aspurchase of property and land at year-end, with its balance sheet becoming part of the group at the beginning of2025.The formal transfer of ownership and operational control of Cigalfer 792 took place on the 1 January 2025.Therefore no operational influence in 2024.14. Inventories31.12.2024 31.12.2023Raw materials ........................................................................................................... 3.397 5.127Finished goods .......................................................................................................... 55.082 69.043Other inventories ..................................................................................................... 3.378 2.81961.857 76.98914.1 Recognised as an expenseThe cost of inventories recognised as an expense is:2024 2023Cost of sales ............................................................................................................. 376.356 365.49214.2 Movement in write-downs to net realisable value 31.12.2024 31.12.2023At 1 January .............................................................................................................. (1.217) (949)Write-downs of inventory to a net realisable value ................................................. (783) (317)Reversal of such write-downs .................................................................................. 1.241 49At 31 December ....................................................................................................... (759) (1.217)14.3 Inventories pledged as securityInventories, except from Inventories in Spain EUR 53.6 million, have been pledged for the Group's borrowings.15. Trade and other receivables31.12.2024 31.12.2023Trade and other receivables ..................................................................................... 69.448 60.363Allowance for doubtful accounts ............................................................................. (1.096) (921)68.352 59.442Allowance has been made for doubtful accounts and sales returns. This allowance has been determined bymanagement in reference to past default experience. Management considers that the carrying amount ofreceivables approximates their fair value.15.1 Trade receivablesThe expected credit losses (ECL) on trade receivables are estimated using a provision matrix by reference to pastdefault experience of the debtor and an analysis of the debtor\u00b4s current financial position, adjusted for factors thatare specific to the debtors such as general economic conditions in the markets the Group operates. This analysisalso takes into account if receivables are credit insured or not at end of the year, recoverability of credit insuredreceivables is in the range from 90-95%. Around 78% of Group's receivables were credit insured. The Group writes off a trade receivable when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation orhas entered into bankruptcy proceedings, or when the trade receivables are over two years past due, whicheveroccurs earlier. 15.2 Trade receivables expected credit lossThe following table details the risk profile of trade receivables based on the Group\u00b4s provision matrix. Trade receivables - days past due31.12.2024 Not past due <30 31 - 60 61 - 90 >90Uninsured receivablesExpected credit loss rate1,9% 2,5% 10,0% 18,0% 100,0%Estimated total gross carrying amount at default6.922 1.858 315 7 817Expected credit loss (ECL)132 46 32 2 817Insured receivablesExpected credit loss rate1,0% 2,0% 8,0% 15,0% 100,0%Estimated total gross carrying 50.529 8.301 478 87 133amount at defaultExpected credit loss (ECL)39 12 3 1 12Total expected credit loss ....................................................................................................................1.096Trade receivables - days past due31.12.2023 Not past due <30 31 - 60 61 - 90 >90Uninsured receivablesExpected credit loss rate1,4% 2,4% 5,0% 17,0% 100,0%Estimated total gross carrying amount at default6.141 584 190 90 688Expected credit loss (ECL)86 14 10 15 688Insured receivablesExpected credit loss rate0,9% 1,9% 5,0% 13,5% 100,0%Estimated total gross carrying 41.928 9.345 463 243 691amount at defaultExpected credit loss (ECL)29 12 2 2 63Total expected credit loss ....................................................................................................................92115.3 Movement in the allowance for doubtful debts 2024 2023At 1 January .............................................................................................................. (921) (1.064)Change in impairment estimate ............................................................................... (500) (132)Amounts written off as uncollectible ....................................................................... 189 25Amounts recovered .................................................................................................. 139 250Exchange rate difference .......................................................................................... (3)At 31 December ....................................................................................................... (1.096) (921)15.4 Receivables pledged as securityTrade receivables, except from receivables in Spain, have been pledged for the Group's borrowings.16. Other assets31.12.2024 31.12.2023Prepaid expenses ..................................................................................................... 4.576 6.222Value added and capital gain taxes .......................................................................... 3.536 1.404Fair value of cash flow hedges ................................................................................. 1.732 829.844 7.70817. Cash and bank balances Cash and bank balances consist of cash and bank accounts. Cash amounts are insignificant.18. Issued capital and share premiumAuthorized Issued Outstanding18.1 Shares shares shares shares Book valueAt 1 January 2023 ..............................................2.714.480 2.714.480 2.714.480 25.134New shares issued ..............................................350.000 350.000 350.000 2.322At 31 December 2023 ........................................3.064.480 3.064.480 3.064.480 27.456At 31 December 2024 ........................................3.064.480 3.064.480 3.064.480 27.456Fully paid shares, which have a par value of ISK 1, carry one vote per share and carry right to dividends.Share Share18.2 Issued capital and share premium capital premium TotalAt 1 January 2023 .......................................................................... 25.134 55.157 80.291New shares issued ......................................................................... 2.322 10.722 13.044Transfer of share premium to accumulated loss ........................... (21.795) (21.795)At 31 December 2023 ................................................................... 27.456 44.084 71.540At 31 December 2024 ................................................................... 27.456 44.068 71.52419. Reserves31.12.2024 31.12.2023Translation reserve ................................................................................................... 21 (505)Hedging reserve ....................................................................................................... 0 (641)Statutory reserve ...................................................................................................... 430 430Equity reserve .......................................................................................................... 182 181Unrealised profit of subsidiaries ............................................................................... 26.147 21.65726.780 21.12219.1 Translation reserveExchange differences relating to the translation of the results and net assets of the Group\u2019s foreign operations fromtheir functional currencies to the Group\u2019s presentation currency (i.e. Euro) are recognised directly in othercomprehensive income and accumulated in the foreign currency translation reserve. Exchange differencespreviously accumulated in the foreign currency translation reserve (in respect of translating both the net assets offoreign operations and hedges of foreign operations) are reclassified to profit or loss on the disposal of the foreignoperation.19.2 Hedging reserveThe cash flow hedging reserve represents the cumulative effective portion of gains or losses arising on changes in fairvalue of hedging instruments entered into for cash flow hedges. The cumulative gain or loss arising on changes infair value of the hedging instruments that are recognised and accumulated under the heading of cash flow hedgingreserve will be reclassified to profit or loss only when the hedged transaction affects the profit or loss, or included asa basis adjustment to the non-financial hedged item, consistent with the Group\u2019s accounting policy.19.3 Statutory reserveIn accordance with the Icelandic Act no 2/1995 on Public Limited Companies, the Company is to retain 10% of itsannual profit in a statutory reserve until it equals 10% of the outstanding shares. After that, the Company is to retain5% until the reserve equals 25% of the outstanding shares.19.4 Equity reserveThe equity-settled employee benefits reserve relates to share options granted by the Company to its employeesunder its employee share option plan.At 31 December 2024, executives and senior employees held options to buy 15.775.000 shares in the Company, nonew share options were granted during the year. Weighted average lifetime of outstanding options at year end was4.7 years, the exercise price is in the range from ISK 5.4 to 10.23 per share. Options granted prior to 2020, will vestover four years from issuance, with the first 12/48 of the option vesting at the first anniversary of grant date and theremaining 36/48 vesting monthly after that. Options granted during 2020, will vest over four years from issuance,with the first 36/48 vesting at the third anniversary of grant date and being exercisable at that day. The remaining12/48 will vest monthly after that but are first exercisable at the time the Optionee ceases to be employed by theCompany. The exercise price of options granted is the same as market price at Nasdaq stock exchange at the timeoptions are granted. All options are subject to the condition that the Optionee remains an employee of theCompany. The options carry neither rights to dividends nor voting rights and are valued using the Black Scholesoption pricing model. During 2024 no shares options were exercised. During the year 1 thousand was expensed inthe income statement due to stock option agreements (2023: 18 thousands). Average exercise Stock options price per share (thousands)At 1 January 2024 ..................................................................................................... 8,44 25.775Granted .................................................................................................................... - Exercised .................................................................................................................. - 0Cancelled .................................................................................................................. 7,86 (10.000)At 31.12.2024 ...........................................................................................................9,36 15.775Exercisable stock options at 31.12.2024 .................................................................. 24.170At 1 January 2023 ..................................................................................................... 8,44 31.875Granted .................................................................................................................... - Exercised .................................................................................................................. 5,40 (2.350)Cancelled .................................................................................................................. 8,62 (3.750)At 31.12.2023 ...........................................................................................................8,44 25.775Exercisable stock options at 31.12.2023 .................................................................. 24.170Assumptions used in the Black-Scholes calculation: Expected risk Remaining Expected term free interest Estimated lifetime in Exercise priceYear option granted(years)ratevolatilityyears2015 ........................................ 5,40 4 0,31% 3,70% 1,42019 ........................................ 9,55 4 0,00% 14,10% 4,72020 ........................................ 10,23 4 0,00% 19,29% 6,019.5 Unrealised profit of subsidiariesIf a share of profit of subsidiaries is in excess of dividends received from those companies or dividend that has beendecided to distribute, the difference is to be transferred from retained earnings to a restricted reserve among equity.If a company's shareholding in its subsidiary is sold or written off, the aforementioned reserve is to be dissolved viatransfer to retained earnings or accumulated deficit, as applicable.20. Borrowings31.12.2024 31.12.2023Current Non-current Current Non-currentRevolving credit facilities ................................... 77.093 68.013Other bank loans ................................................ 32.537 7.881 6.196 39.663109.630 7.881 74.209 39.66320.1 Revolving credit facilitiesThe Group\u00b4s main sources of financing are a multi currency revolving credit facility with an Icelandic financialinstitution, a four year unsecured bond listed on Nasdaq Iceland, two three months bills listed on Nasdaq Iceland,credit facilities with number of banks in Spain which finance the Southern Europe division and credit facilities with anEuropean bank which finance the Northern Europe division. At end of December 2024 the total headroom of theGroup was EUR 38.9 million including cash.The facility with the institution in Iceland has a cap of EUR 20 million with EUR 9.4 million draw down at year end(2023: EUR 8.6 million). The facility was extended in April 2022 and is set to expire in April 2025. However,management is currently working on the details for an extension.The Group has credit facilities in place with number of banks in Spain. Total amount of these loans was EUR 51.3million at year end (2023: EUR 48.6 million). The Group's subsidiaries in UK and Ireland (Northern Europe division) entered into a loan agreement with a foreignbank, which was finalised in December 2021. In relation to the sale of ISUK, an amendment agreement was finalisedfor that facility, to reflect a reduction in borrowing need post the transaction. After that amendment, the loanagreement consist of a 3 year term loan of GBP 3.5 million against pledge in the Groups properties in UK and Ireland,and a revolving borrowing base facility of EUR 12.0 million against inventories and receivables in Ireland. The parent company concluded a private placement of four years unsecured bond, in June 2021. The amount of theplacement was ISK 3.400 million and was fixed through hedging at EUR 23.1 million. The bond has semiannualinterest payments, balance will be paid with one installment in June 2025. The bond is listed on Nasdaq Iceland. Asdetailed in note 9, an amendment and waiver letter was approved for terms of the bond in relation to the sale of ISUK Ltd in October 2023.The parent company has outstanding two offerings of 3 months bills for total ISK 2.380 million in total, at end ofDecember 2024. In both cases hedging was put in place to fix the liability in EUR. The total fixed amount at end ofDecember 2024 amounts to EUR 15.5 million. The bills are listed on Nasdaq Iceland. Borrowings are secured with most of the Group's assets, except from assets and equity of the Spanish subsidiaries.The revolving credits are secured with inventories, receivables, intellectual property rights and shares in subsidiaries.The other bank loans are secured with inventories, receivables and PP&E. The finance leases are secured with theassets leased.20.2 Aggregated maturitiesThe contractual repayments of other bank loans are as follows:31.12.2024 31.12.2023In 2025 / 2024 .......................................................................................................... 32.537 6.196In 2026 / 2025 .......................................................................................................... 3.814 28.551In 2027 / 2026 .......................................................................................................... 2.552 6.877In 2028 / 2027 .......................................................................................................... 1.436 2.544Later ......................................................................................................................... 79 1.69140.418 45.85920.3 Reconciliation of liabilities arising from financing activitiesThe table below details changes in the Group\u2019s liabilities arising from financing activities, including both cash andnon\u2013cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cashflows will be, classified in the Group\u2019s Consolidated Statement of Cash Flows as cash flows from financing activities.Borrowings and lease liabilities 2024 2023At 1 January .............................................................................................................. 115.642 106.525Discontinued operations longterm loan at 1 January ............................................... 5.073Net increase (decrease) in revolving credit facility ................................................... 8.889 (485)(Decrease) increase in bills ....................................................................................... (1.458) 3.549Increase in lease liabilities ........................................................................................ 411 428New borrowings ....................................................................................................... 3.667 11.261Repayments ............................................................................................................. (9.889) (10.686)FX impact long term loans ........................................................................................ 1.843 (23)At 31 December ....................................................................................................... 119.105 115.64220.4 Weighted average interestsWeighted average interests rate on longterm loans in 2024 are 9.4% (2023: 5.9%).20.5 Assets pledged as securityBorrowings are secured with most of the Group's assets, except from assets and equity of the Spanish subsidiaries.The revolving credits are secured with inventories, receivables, intellectual property rights and shares in subsidiaries.The other bank loans are secured with inventories, receivables and PP&E. The finance leases are secured with theassets leased.21. Other liabilities31.12.2024 31.12.2023Accrued payroll related expenses ............................................................................ 2.902 2.444Accrued other expenses ........................................................................................... 3.872 3.410Consideration payable (see note 13) ........................................................................ 2.504Deferred payments .................................................................................................. 147Income tax ................................................................................................................ 1.087 1.104Value added tax ........................................................................................................ 607 1.19610.972 8.30122. Leases22.1 Leased assetsProperty Machineryand land and equipment TotalBalance at 1 January 2024 .............................................................. 811 781 1.592Adjustments for indexed leases ...................................................... 9 9New or renewed leases ................................................................... 18 343 361Depreciation ................................................................................... (226) (344) (570)Exchange rate differences ............................................................... 7 (10) (3)Balance at 31 December 2024 ........................................................ 619 770 1.38922.2 Recognised in profit and loss2024 2023Depreciation expense from leased assets ................................................................ 570 558Interest expense on lease liabilities ........................................................................... 80 94Total amount recognised in profit and loss ................................................................650 65222.3 Lease liabilitiesMaturity analysis (not discounted)31.12.2024 31.12.2023Not later than 1 year ................................................................................................ 571 597Later than 1 year and not later than 5 years ............................................................ 747 877Later than 5 year ...................................................................................................... 655 7231.973 2.197The total cash outflow for leases amount to EUR 0.6 million (2023: 0.6 million). The remaining lease term of leasesas of the reporting date, ranges from 1 to 23 years.23. Financial instruments23.1 Categories of financial instruments 31.12.2024 31.12.2023Financial assetsAmortised cost (trade and other receivables) .......................................................... 68.352 59.442Amortised cost (other assets) .................................................................................. 106 82Derivative instruments in designated hedge accounting relationships .................... 47.036 44.914Cash and bank balances ........................................................................................... 12.900 16.524Financial liabilitiesAmortised cost (borrowings) .................................................................................... 117.511 113.872Amortised cost (trade and other payables) .............................................................. 44.697 54.021Amortised cost (other liabilities) .............................................................................. 9.278 6.00123.2 Financial risk management objectivesThe Company's Board of Directors and senior executive team has the overall responsibility for the establishment andoversight of the Group's risk management framework, with regards to market risk, credit risk, liquidity risk andoperational risk. The objective of the Group's risk policies is to manage and control risk exposures within acceptablelevels, while optimizing the return. 23.3 Foreign currency risk managementThe Group's foreign currency forward contracts are measured at fair value with discounted cash flow valuationtechniques. Future cash flow (which is all anticipated within the next 12 months) is estimated based on forwardexchange rates (from observable forward exchange rates at the end of the reporting period) and contract forwardrates, discounted at a rate that reflects the credit risk of various counterparties. The Company mitigates foreigncurrency risk from ISK-denominated loans by using hedging to fix the liability in EUR. The carrying amounts of the Group's foreign currency denominated monetary assets and monetary liabilities at theend of the reporting period are as follows.Assets Liabilities31.12.2024 31.12.2023 31.12.2024 31.12.2023GBP .................................................................... 6.291 3.428 6.396 3.257USD .................................................................... 25.657 15.013 9.159 8.121ISK ...................................................................... 2.648 8.186 39.452 40.948ARS ..................................................................... 4.592 1.389 7.094 3.406Other .................................................................. 70 251 44 2539.258 28.267 62.145 55.757Sensitivity analysisA 10% strengthening of the EUR against the following currencies at 31 December would have changed result afterincome tax by the amounts shown below. This analysis assumes that all other variables, in particular interest rates,remain constant.2024 2023GBP ........................................................................................................................... (8) 14USD ........................................................................................................................... 1.320 551ISK ............................................................................................................................ (2.944) (2.621)ARS ........................................................................................................................... (200) (161)CAD ........................................................................................................................... (2) (4)JPY ............................................................................................................................ 0 (14)A 10% weakening of the EUR against the above currencies would have had the equal but opposite effect on theabove currencies to the amounts shown above on the basis that all other variables remain constant. The followingsignificant exchange rates were applied during the year:Average rateClosing rate2024 2023 2024 2023GBP .................................................................... 0,8464 0,8698 0,8298 0,8668USD .................................................................... 1,0825 1,0809 1,0382 1,1047ISK ...................................................................... 149,3100 149,1400 143,4000 149,5700JPY ...................................................................... 163,6992 151,5959 164,8276 155,8021CAD .................................................................... 1,4820 1,4592 1,4936 1,4565NOK .................................................................... 11,6231 11,4091 11,8122 11,220623.4 Interest rate risk managementAt the reporting date the interest rate profile of the Group's interest bearing financial instruments was: Variable rate instruments 31.12.2024 31.12.2023Financial assets ......................................................................................................... 12.900 16.524Financial liabilities .................................................................................................... (117.511) (113.872)(104.611) (97.348)A change of 50 basis points in interest rates during the year would have impacted pre-tax profits by EUR 539thousands (2023: 527 thousands).23.5 Credit risk managementTrade receivables consist of a large number of customers spread across geographic areas. The maximum credit riskof financial assets is their book value. The Group manages its credit risk by using credit insurances alongside ongoingcredit evaluation on the financial conditions of relevant customers. At year end 78% of receivables are creditinsured. Further information about credit risk is shown in notes 15 and 26.15.23.6 Liquidity risk managementThe Group manages liquidity risk by ensuring sufficient liquidity is available from current bank facilities to meetforeseable needs and to invest cash assets safely and profitably. This policy has remained unchanged from previousperiods. At end of 2024 the total funding headroom of the Group was 38.9 million including cash.The following table details the Group's remaining contractual maturity for its non-derivative financial liabilities,including estimated interest payments. Carrying Contractual Less than More than31 December 2024 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 42.012 51.143 9.617 33.875 7.651Current borrowings ................. 77.093 77.093 77.093Other liabilities ........................ 53.975 53.975 53.975173.080 182.211 140.685 33.875 7.651Carrying Contractual Less than More than31 December 2023 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 47.629 51.143 9.617 33.875 7.651Current borrowings ................. 68.013 68.013 68.013Other liabilities ........................ 60.023 60.023 60.023175.665 179.179 137.653 33.875 7.651*Non- current borrowings includes Long term loans and leases23.7 Fair value measurementsThe directors consider that the carrying amounts of financial assets and financial liabilities recognised in theConsolidated Financial Statements approximate their fair values.24. Related party transactionsBalances and transactions between the Company and its subsidiaries, which are related parties of the Company,have been eliminated on consolidation and are not disclosed in this note. Details of transactions between the Groupand other related parties are disclosed below.24.1 Trading transactionsDuring the year, Group entities entered into the following trading transactions with related parties that are notmembers of the Group:2024 2023Purchases of goods and services, from companies related to Board Members ....... 111.943 118.135The following balances were outstanding at the end of the reporting period:31.12.2024 31.12.2023Amounts owed to companies related to Board Members ....................................... 13.794 22.206Amounts owed by companies related to Board Members ....................................... 82 2.150Purchases of goods and services from and sales to related parties were made at the same prices and terms to nonrelated parties.24.2 Compensation to key management personnelThe remuneration of directors and other members of key management personnel was as follows:Shares at 20242024 2023 year end*Birna Einarsd\u00f3ttir, Chairman ......................................................... 57 10Liv Berg\u00fe\u00f3rsd\u00f3ttir, Former chairman ............................................ 54Berg\u00fe\u00f3r Baldvinsson, Board Member ........................................... 30 32 322.304Halld\u00f3r Leifsson, Board Member .................................................. 29 32 362.907Ingunn Agnes Kro, Board Member ................................................ 30 33Jakob Valgeir Flosason, Board Member ........................................ 29 32 344.961Gu\u00f0mundur Kristj\u00e1nsson, Former Alternate Board Member ........ 350.246Gunnlaugur K Hreinsson, Alternate Board Member ...................... 4 6 25.826\u00c6gir P\u00e1ll Fri\u00f0bertsson, CEO ........................................................... 472 89 1.000Bjarni \u00c1rmannsson, Former CEO ................................................... 333Other Key management ** ........................................................... 836 1.225 45.120Total salaries and benefits for the BOD and executive management ............................................................................... 1.487 1.846 1.452.364* Number of shares (in thousands) held directly by Directors and Executive Management or parties related to them.** Included in other key management is the Group\u00b4s CFO, and the CEO\u00b4s of the subsidiaries (2024: 4 FTE, 2023: 5FTE).The remuneration of directors and other members of key management is determined by a RemunerationCommittee, having regarded to their performance, general market trends and other factors.25. Approval of financial statementsThe Consolidated Financial Statements were approved by the Board of Directors and the CEO and authorised forissue on February 26th 2025.26. Significant accounting policies26.1 Statement of complianceThe Consolidated Financial Statements are prepared in accordance with International Financial Reporting Standards(IFRS) as adopted by the European Union and additional disclosure requirements in the Icelandic Act no. 3/2006 onFinancial Statements.The same accounting policies (except mentioned here above), presentation and methods of computation arefollowed in these Consolidated Financial Statements as were applied in the latest Financial Statements for the yearended 31 December 2023.26.2 Basis of preparationThe Consolidated Financial Statements have been prepared on the historical cost basis except for certain propertiesand financial instruments that are measured at revalued amounts or fair values at the end of each reporting period,as explained in the accounting policies below. Share-based payments transactions are valued according to IFRS 2.Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.26.3 Basis of consolidationThe Consolidated Financial Statements incorporate the Financial Statements of the Company and entities controlledby the Group. Control is achieved when the Group has power over the subsidiaries, is exposed, or has rights, tovariable returns from its involvement with the subsidiary and has the ability to use its power to affect its returns.The Company reassesses whether or not it controls an entity if facts and circumstances indicate that there arechanges to one or more of the three elements of control listed above.When the Company has less than a majority of the voting rights of an entity, it has power over the entity when thevoting rights are sufficient to give it the practical ability to direct the relevant activities of the entity unilaterally. TheCompany considers all relevant facts and circumstances in assessing whether or not the Company's voting rights inan entity are sufficient to give it power, including:\u25aa the size of the Company's holding of voting rights relative to the size and dispersion of holdings of the other voteholders;\u25aa potential voting rights held by the Company, other vote holders or other parties;\u25aa rights arising from other contractual arrangements; and\u25aa any additional facts and circumstances that indicate that the Company has, or does not have, the current ability todirect the relevant activities at the time that decisions need to be made, including voting patterns at previousshareholders' meetings.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when theCompany loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed ofduring the year are included in the consolidated statement of profit or loss and other comprehensive income fromthe date the Company gains control until the date when the Company ceases to control the subsidiary. Profit or loss and each component of Other Comprehensive Income are attributed to the owners of the Companyand to the non-controlling interests. Total Comprehensive Income of subsidiaries is attributed to the owners of theCompany and to the non-controlling interests even if this results in the non-controlling interests having a deficitbalance.When necessary, adjustments are made to the Financial Statements of subsidiaries to bring their accounting policiesinto line with the Group's accounting policies.All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenmembers of the Group are eliminated in full on consolidation.26.4 Changes in the Group's ownership interests in existing subsidiaries Changes in the Group's ownership interests in subsidiaries that do not result in the Group losing control over thesubsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any differencebetween the amount by which the non-controlling interests are adjusted and the fair value of the consideration paidor received is recognised directly in equity and attributed to owners of the Company.26.5 GoodwillGoodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of thebusiness, less accumulated impairment losses, if any.For the purposes of impairment testing, goodwill is allocated to each of the Group's cash-generating units (or groupsof cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequentlywhen there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit isless than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwillallocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset inthe unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised forgoodwill is not reversed in subsequent periods.On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in thedetermination of the profit or loss on disposal.26.6 Non-current assets held for saleNon-current assets and disposal groups are classified as held for sale if their carrying amount will be recoveredprincipally through a sale transaction rather than through continuing use. This condition is considered as met onlywhen the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in itspresent condition.Management must be committed to the sale, which should be expected to qualify for recognition as a completedsale within one year from the date of classification.When the Group is committed to a sale plan involving loss of control of a subsidiary, all the assets and liabilities ofthat subsidiary are classified as held for sale when the criteria described above are met, regardless of whether theGroup will retain a non-controlling interest in its former subsidiary after the sale.Non-current assets (and disposals groups) classified as held for sale are measured at the lower of their previouscarrying amount and fair value less costs to sell.26.7 Revenue recognitionRevenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimatedcustomer returns, rebates and other similar allowances.26.7.1 Sale of seafoodRevenue from the sale of goods is recognised when control of the goods has transferred, being at the point thegoods are delivered to the customer and titles have passed. A receivable is recognised by the Group when the goodsare delivered to the customer as this represents the point in time at which the right to consideration becomesunconditional, as only the passage of time is required before payment is due. There is no right of return under theGroup's return policy and therefore no refund liability is recognised.26.7.2 Dividend and interest incomeInterest income from a financial asset is recognised when it is probable that the economic benefits will flow to theGroup and the amount of income can be measured reliably. Interest income is accrued on a time basis, by referenceto the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discountsestimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount oninitial recognition. Dividend income from investments is recognised when the shareholder's right to receive paymenthas been established. 26.8 LeasingThe Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises aleased asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, exceptfor short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. Forthese leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the termof the lease unless another systematic basis is more representative of the time pattern in which economic benefitsfrom the leased assets are consumed.The lease liability is initially measured at the present value of the lease payments that are not paid at thecommencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, theGroup uses its incremental borrowing rate. The lease payments included in the measurement of the lease liabilitycomprise fixed payments less any incentives, variable lease payments that depend on an index or rate, expectedresidual guarantees and the excercise price of purchase options if the Group expects to excercise the option.Leased assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a leasetransfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects toexercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset.The depreciation starts at the commencement date of the lease.Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability andthe leased asset. The related payments are recognised as an expense in the period in which the event or conditionthat triggers those payments occurs.As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account forany lease and associated non-lease components as a single arrangement. The Group has used this practicalexpedient.26.9 Foreign currenciesThe Group\u2019s Consolidated Financial Statements are presented in Euro, the Group\u2019s presentation currency. Inpreparing the Financial Statements of each individual group entity, transactions in foreign currencies other than theentity's functional currency are recognised at the rates of exchange prevailing on the dates of the transactions.Monetary assets and liabilities denominated in such currencies are retranslated at the rates prevailing on the balancesheet date. Profits and losses arising on exchange are included in net profit or loss for the period.For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u00b4s foreignoperations (including comparatives) are expressed in Euro using exchange rates prevailing on the balance sheet date.Income and expense items of foreign operations, are translated at the average exchange rates for each month.Translation differences from foreign operations are posted to translation reserves among equity. Such translationdifferences are recognised as income or as expenses in the period in which the operation is disposed of.Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of aforeign operation are treated as asset and liabilities of the foreign operation and translated at the rate of exchangeprevailing at end of each reporting period. Exchange differences are recognised in other comprehensive income. 26.10 Employee benefitsPayments to defined contribution retirement benefit plans are recognized as an expense when employees haverendered service entitling them to the contributions.26.10.1 Short-term and other long-term employee benefitsA liability is recognised for benefits accruing to employees in respect of wages and salaries and annual leave in theyear the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange forthat service.Liabilities recognised in respect of short-term employee benefits are measured at the undiscounted amount of thebenefits expected to be paid in exchange for the related service.26.10.2 Share based payment arrangementsEquity-settled share-based payments to employees are measured at the fair value of the equity instruments at thegrant date.The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-linebasis over the vesting period, based on the Group's estimate of equity instruments that will eventually vest, with acorresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the numberof equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognised inprofit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to theequity-settled employee benefits reserve.26.11 TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.26.11.1 Current taxThe tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit before tax\u2019 asreported in the Consolidated Income Statement because of items of income or expense that are taxable ordeductible in other years and items that are never taxable or deductible. The Group's current tax is calculated usingtax rates that have been enacted or substantively enacted by the end of the reporting period.26.11.2 Deferred taxDeferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in theConsolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets aregenerally recognised for all deductible temporary differences to the extent that it is probable that taxable profits willbe available against which those deductible temporary differences can be utilised. Such deferred tax assets andliabilities are not recognised if the temporary difference arises from the initial recognition (other than in a businesscombination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition ofgoodwill.Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries,except where the Group is able to control the reversal of the temporary difference and it is probable that thetemporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductibletemporary differences associated with such investments and interests are only recognised to the extent that it isprobable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differencesand they are expected to reverse in the foreseeable future.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to berecovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which theliability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantivelyenacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount ofits assets and liabilities. 26.11.3 Current and deferred tax for the yearCurrent and deferred tax are recognised in profit or loss, except when they relate to items that are recognised inother comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised inother comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from theinitial accounting for a business combination, the tax effect is included in the accounting for the businesscombination. 26.12 Property, plant and equipmentProperty and equipment are recognized as an asset when it is probable that future economic benefits associatedwith the asset will flow to the Group and the cost of the asset can be measured in a reliable manner. Property andequipment is stated at cost, net of accumulated depreciation and/or accumulated impairment losses, if any. Land isnot depreciated. Such cost includes the cost of replacing parts of the property and equipment if the recognitioncriteria are met. When significant parts of property and equipment are required to be replaced at intervals, theGroup recognizes such parts as individual assets with specific useful lives and depreciation, respectively. All otherrepair and maintenance costs are recognized in profit or loss as incurred.The depreciable amount of the asset is allocated on a straight-line basis over its useful life. The depreciation chargefor each period is recognized as an expense. The estimated useful lives, residual values and depreciation method arereviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospectivebasis.In the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carryingamount of the asset and is recognized in the Consolidated Income Statement.26.13 Intangible assetsIntangible assets with finite useful lives that are acquired separately are carried at cost less accumulatedamortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over theirestimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reportingperiod, with the effect of any changes in estimate being accounted for on a prospective basis. 26.14 InventoriesInventories are stated at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs ofcompletion and costs necessary to make the sale.26.15 Financial assets26.15.1 Recognition of financial assetsFinancial assets are recognized when the Group becomes a party to the contractual provisions of the instrument.Financial assets are initially measured at fair value. Transaction costs that are directly attributable to the acquisitionor issue of financial assets (other than financial assets at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets, as appropriate, on initial recognition. Transaction costs directlyattributable to the acquisition of financial assets at fair value through profit or loss are recognised immediately inprofit or loss.26.15.2 Financial assets at amortised costFinancial assets at amortised cost are debt instruments that are held within a business model whose objective is tocollect the contractual cash flows, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding. The Group's financial assets measured at amortised cost are trade andother receivables, bank balances and cash. 26.15.3 Financial assets at fair valueDebt instruments that are held within a business model whose objective is both to collect the contractual cash flowsand to sell the debt instruments, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding, are measured subsequently at fair value through other comprehensiveincome (FVTOCI). All other debt investments and equity investments are measured subsequently at fair valuethrough profit or loss (FVTPL). The Group currently holds no financial assets measured at fair value.26.15.4 Impairment of financial assetsThe Group recognises a loss allowance for expected credit losses (ECL) on its trade receivables, that are measured atamortised cost. The amount of expected credit losses is updated at each reporting date to reflect changes in creditrisk since initial recognition of the respective financial instrument.The Group always recognises lifetime ECL for trade receivables. The expected credit losses on these financial assetsare estimated using a provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factorsthat are specific to the debtors, general economic conditions and an assessment of both the current as well as theforecast direction of conditions at the reporting date, including time value of money where appropriate. The Group'sestimate for trade receivable ECL is described in detail in note 15.The Group writes off a financial asset when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery. When a trade receivable is considered uncollectible, it iswritten off against the allowance account. Subsequent recoveries of amounts previously written off are creditedagainst the allowance account. Changes in the carrying amount of the allowance account are recognised in profit orloss.26.15.5 Derecognition of financial assetsThe Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, orwhen it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to anotherparty. On derecognition of a financial asset in its entirety, the difference between the asset's carrying amount and the sumof the consideration received and receivable and the cumulative gain or loss that had been recognised in othercomprehensive income and accumulated in equity is recognised in profit or loss.26.16 Financial liabilities and equity instruments26.16.1 Financial liabilitiesFinancial liabilities are classified as \u2018other financial liabilities'. Other financial liabilities (including borrowings andtrade and other payables) are subsequently measured at amortised cost using the effective interest method. 26.17 Hedge accountingThe Group designates certain hedging instruments, which include derivatives in respect of cash flow hedges. Hedgesof foreign exchange risk on firm commitments are accounted for as cash flow hedges. The Group has elected tocontinue to apply the hedging requirements of IAS 39, as permitted by IFRS 9.At the inception of the hedge relationship, the entity documents the relationship between the hedging instrumentand the hedged item, along with its risk management objectives and its strategy for undertaking various hedgetransactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whetherthe hedging instrument is highly effective in offsetting changes in fair values or cash flows of the hedged itemattributable to the hedged risk. 26.17.1 Cash flow hedgesThe effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges isrecognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. Thegain or loss relating to the ineffective portion is recognised immediately in profit or loss, and is included in the \u2018othergains and losses' line item.Amounts previously recognised in other comprehensive income and accumulated in equity are reclassified to profitor loss in the periods when the hedged item affects profit or loss, in the same line as the recognised hedged item.However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financialliability, the gains and losses previously recognised in other comprehensive income and accumulated in equity aretransferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.Hedge accounting is discontinued when the Group revokes the hedging relationship, when the hedging instrumentexpires or is sold, terminated, or exercised, or when it no longer qualifies for hedge accounting. Any gain or lossrecognised in other comprehensive income and accumulated in equity at that time remains in equity and isrecognised when the forecast transaction is ultimately recognised in profit or loss. When a forecast transaction is nolonger expected to occur, the gain or loss accumulated in equity is recognised immediately in profit or loss.27. Critical accounting judgements and key sources of estimation uncertaintyIn the application of the Group's accounting policies, the management of the Company are required to makejudgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readilyapparent from other sources. The estimates and associated assumptions are based on historical experience andother factors that are considered to be relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates arerecognised in the period in which the estimate is revised if the revision affects only that period, or in the period ofthe revision and future periods if the revision affects both current and future periods.Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units towhich goodwill has been allocated. The value in use calculation requires the entity to estimate the future cash flowsexpected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value.28. Application of new and revised International Financial Reporting Standards (IFRSs)28.1 Amendments to IFRSs that are mandatorily effective for the current yearIn the current year, the Group has applied a number of amendments to IFRSs issued by the International AccountingStandards Board (IASB) that are mandatorily effective for an accounting period that begins on or after 1 January2024. Their adoption has not had any material impact on the disclosures or on the amounts reported in theseConsolidated Financial Statements.- IAS 1 Presentation of Financial StatementsClassification of Liabilities as Current or Non-current- IAS 1 Presentation of Financial StatementsNon-current Liabilities with Covenants- IAS 7 Statement of Cash Flows and IFRS 7 Financial Supplier Finance Arrangements - IFRS 16 LeasesLease Liability in a Sale and LeasebackThe adoption of the amendments stated above has not had any material impact on the disclosures or on theamounts reported in these Consolidated Financial Statements. 28.2 New and revised IFRSs in issue but not yet effectiveThe Group has not early adopted new standards or amendments to IFRSs that have been issued and are permittedfor early adoption. The following amendments are effective from 1 January 2025:- IAS 21 The Effects of Changes in Foreign Exchange Rates Lack of ExchangeabilityThe Management of the Company do not expect that the adoption of the amended Standards listed above or otherissued new standards and amendments scheduled that become effective in subsequent periods will have a materialimpact on the Consolidated Financial Statements of the Group in future periods.",
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"value": "2. Segment information2.1 Products and services from which reportable segments derive their revenuesInformation is reported to the Board of Directors and key management on the operating segment level. Thereportable segments in 2024 were:Value added Southern Europe ..Processing and sale of seafood in Southern Europe.Value added Northern Europe ..Processing and sale of seafood in Ireland. Also includes UK as discont. operations.Sales & Distribution ................Distribution of seafood to a global network of customers.Other .......................................Head office and discontinued operations.2.2 Segment revenue, results, assets and liabilitiesFor the year 2024 Value added Value added Sales & Other andS-Europe N-Europe Distribution Eliminations ConsolidatedRevenue:Sales of seafood ...................... 230.607 63.981 187.180 481.768Eliminations ............................ (15.205) (6.702) (6.154) (10.528) (38.589)215.402 57.279 181.026 (10.528) 443.179Operating results:Operating profit (loss) ............. 8.725 2.738 3.668 (730) 14.401Net finance costs .................... (2.892) (728) 189 (3.529) (6.960)Normalised PBT ..................... 5.833 2.010 3.857 (4.259) 7.441Income tax .............................. (728) (332) (793) 637 (1.216)Normalised (loss) profit ......... 5.105 1.678 3.064 (3.622) 6.225Significant items ...................... 0 (1.104) (298) (2.047) (3.449)Profit (loss) ............................5.105 574 2.766 (5.669) 2.776Assets ......................................137.819 47.055 31.711 37.337 253.922Liabilities ................................. 85.101 33.433 21.213 37.958 177.705For the year 2023 Value added Value added Sales & Other andS-Europe N-Europe Distribution Eliminations ConsolidatedRevenue:Sales of seafood ...................... 241.870 61.899 184.084 487.853Eliminations ............................ (26.341) (7.707) (6.453) (17.447) (57.948)215.529 54.192 177.631 (17.447) 429.905Operating results:Operating profit (loss) ............. 4.447 2.237 2.726 (1.525) 7.885Net finance costs .................... (3.741) (220) (19) (3.226) (7.206)Normalised PBT ..................... 706 2.017 2.707 (4.751) 679Income tax .............................. (1.071) (242) (518) 215 (1.616)Normalised (loss) profit ......... (365) 1.775 2.189 (4.536) (937)Significant items and discontinued operations ....... (30) (18.213) (122) (1.041) (19.406)(Loss) profit ........................... (395) (16.438) 2.067 (5.577) (20.343)Assets ......................................141.149 43.365 27.065 43.227 254.806Liabilities ................................. 94.790 30.081 20.043 37.161 182.075",
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"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__20": {
"value": "3. SalariesSalaries and related expenses:2024 2023Salaries ..................................................................................................................... 26.506 24.182Pension related expenses ......................................................................................... 4.071 3.904Other salary related expenses .................................................................................. 918 1.00731.495 29.093Classified by operational category:2024 2023Cost of sales ............................................................................................................. 18.836 16.229Operating expenses .................................................................................................. 12.659 12.86431.495 29.093Full time employees on average for the year from continuing operations .............. 767 747Full time employees at end of the year from continuing operations ....................... 788 786",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__19": {
"value": "3. SalariesSalaries and related expenses:2024 2023Salaries ..................................................................................................................... 26.506 24.182Pension related expenses ......................................................................................... 4.071 3.904Other salary related expenses .................................................................................. 918 1.00731.495 29.093Classified by operational category:2024 2023Cost of sales ............................................................................................................. 18.836 16.229Operating expenses .................................................................................................. 12.659 12.86431.495 29.093Full time employees on average for the year from continuing operations .............. 767 747Full time employees at end of the year from continuing operations ....................... 788 786",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__21": {
"value": "4. Fee to auditors2024 2023Audit of the Consolidated Financial Statements ...................................................... 374 364Other services .......................................................................................................... 59 33433 397",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__23": {
"value": "5. Net finance costs2024 2023Investment income:Interest income on bank accounts ........................................................................... 733 455Interest income on trade receivables ....................................................................... 672 489Total investment income .......................................................................................... 1.405 944Finance costs:Interest expenses on borrowings ............................................................................. (9.244) (5.655)Interest expenses on obligations under leases ......................................................... (80) (94)Other interest expenses ........................................................................................... (352) (326)Total finance costs ................................................................................................... (9.676) (6.075)Net finance costs ......................................................................................................(8.271) (5.131)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__22": {
"value": "5. Net finance costs2024 2023Investment income:Interest income on bank accounts ........................................................................... 733 455Interest income on trade receivables ....................................................................... 672 489Total investment income .......................................................................................... 1.405 944Finance costs:Interest expenses on borrowings ............................................................................. (9.244) (5.655)Interest expenses on obligations under leases ......................................................... (80) (94)Other interest expenses ........................................................................................... (352) (326)Total finance costs ................................................................................................... (9.676) (6.075)Net finance costs ......................................................................................................(8.271) (5.131)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__24": {
"value": "6. Income tax6.1 Income tax recognised in profit or loss 2024 2023Current tax expense ................................................................................................. (1.909) (1.187)Deferred tax expense ............................................................................................... 756 (283)(1.153) (1.470)The income tax expense for the year can be reconciled to the accounting profit as follows:2024 2023Profit (loss) before tax after significant items .......................................................... 3.929 (50)Income tax expense calculated at 21% (the Company's rate in Iceland) .................. (825) 10Effect of different tax rates of subsidiaries operating in other jurisdictions ............ (100) (102)Effect of items that are not deductible/taxable in determining taxable profit ........ (1.308) (1.790)Effect of unused tax losses and tax offsets not recognised as def. tax assets .......... (1.184) (496)Effect of exchange rate difference on deferred tax .................................................. 2.351 1.115Others ...................................................................................................................... (87) (207)Income tax expense recognised in profit or loss ...................................................... (1.153) (1.470)Effective tax rate ...................................................................................................... 29% n/a6.2 Current tax balances 31.12.2024 31.12.2023Income tax payable .................................................................................................. 1.087 1.1046.3 Deferred tax balances 31.12.2024 31.12.2023Deferred tax assets ................................................................................................... 2.518 2.461Deferred tax liabilities .............................................................................................. (1.791) (2.490)727 (29)Deferred tax assets / (liabilities) have changed as follows:Deferred tax Deferred taxassets liabilities TotalAt 1 January 2023 .......................................................................... 2.359 (2.105) 254Calculated tax for the year ............................................................ 590 (2.060) (1.470)Income tax payable for the period ................................................ (488) 1.675 1.187At 31 December 2023 ................................................................... 2.461 (2.490) (29)Calculated tax for the year ............................................................ (766) (387) (1.153)Income tax payable for the period ................................................ 823 1.086 1.909At 31 December 2024 ................................................................... 2.518 (1.791) 727Deferred tax assets / (liabilities) are in relation to:31.12.2024 31.12.2023Property, plant and equipment ................................................................................ (1.250) (309)Intangible assets ....................................................................................................... (1.226) (1.213)Inventories ............................................................................................................... (12) 0Trade and other receivables ..................................................................................... 1.656 (438)Deferred revenue ..................................................................................................... (252) (262)Deferred exchange rate difference .......................................................................... (16) (11)Deferred tax loss ...................................................................................................... 1.568 1.431Other items .............................................................................................................. 259 773727 (29)6.4. Unused tax lossesMost of the unused tax losses will expire in the years 2026-2034, although some subsidiaries have unused tax lossesthat do not expire. Unused tax losses at the amount of EUR 23.0 million is not recognised as deferred tax assets. Unused tax losses atthe amount of EUR 16.2 million will not expire and unused tax losses at the amount of EUR 6.8 million will expire inthe years 2029-2034.Management has concluded that there will be sufficient taxable profit in the future to use the tax loss currentlycarried forward. The recognition of the deferred tax is based on the Group\u00b4s forecast whereby there will besufficient taxable profits to fully utilize current taxable losses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__25-1": {
"value": "6.2 Current tax balances 31.12.2024 31.12.2023Income tax payable .................................................................................................. 1.087 1.1046.3 Deferred tax balances 31.12.2024 31.12.2023Deferred tax assets ................................................................................................... 2.518 2.461Deferred tax liabilities .............................................................................................. (1.791) (2.490)727 (29)Deferred tax assets / (liabilities) have changed as follows:Deferred tax Deferred taxassets liabilities TotalAt 1 January 2023 .......................................................................... 2.359 (2.105) 254Calculated tax for the year ............................................................ 590 (2.060) (1.470)Income tax payable for the period ................................................ (488) 1.675 1.187At 31 December 2023 ................................................................... 2.461 (2.490) (29)Calculated tax for the year ............................................................ (766) (387) (1.153)Income tax payable for the period ................................................ 823 1.086 1.909At 31 December 2024 ................................................................... 2.518 (1.791) 727Deferred tax assets / (liabilities) are in relation to:31.12.2024 31.12.2023Property, plant and equipment ................................................................................ (1.250) (309)Intangible assets ....................................................................................................... (1.226) (1.213)Inventories ............................................................................................................... (12) 0Trade and other receivables ..................................................................................... 1.656 (438)Deferred revenue ..................................................................................................... (252) (262)Deferred exchange rate difference .......................................................................... (16) (11)Deferred tax loss ...................................................................................................... 1.568 1.431Other items .............................................................................................................. 259 773727 (29)6.4. Unused tax lossesMost of the unused tax losses will expire in the years 2026-2034, although some subsidiaries have unused tax lossesthat do not expire. Unused tax losses at the amount of EUR 23.0 million is not recognised as deferred tax assets. Unused tax losses atthe amount of EUR 16.2 million will not expire and unused tax losses at the amount of EUR 6.8 million will expire inthe years 2029-2034.Management has concluded that there will be sufficient taxable profit in the future to use the tax loss currentlycarried forward. The recognition of the deferred tax is based on the Group\u00b4s forecast whereby there will besufficient taxable profits to fully utilize current taxable losses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__26": {
"value": "6.3 Deferred tax balances 31.12.2024 31.12.2023Deferred tax assets ................................................................................................... 2.518 2.461Deferred tax liabilities .............................................................................................. (1.791) (2.490)727 (29)Deferred tax assets / (liabilities) have changed as follows:Deferred tax Deferred taxassets liabilities TotalAt 1 January 2023 .......................................................................... 2.359 (2.105) 254Calculated tax for the year ............................................................ 590 (2.060) (1.470)Income tax payable for the period ................................................ (488) 1.675 1.187At 31 December 2023 ................................................................... 2.461 (2.490) (29)Calculated tax for the year ............................................................ (766) (387) (1.153)Income tax payable for the period ................................................ 823 1.086 1.909At 31 December 2024 ................................................................... 2.518 (1.791) 727Deferred tax assets / (liabilities) are in relation to:31.12.2024 31.12.2023Property, plant and equipment ................................................................................ (1.250) (309)Intangible assets ....................................................................................................... (1.226) (1.213)Inventories ............................................................................................................... (12) 0Trade and other receivables ..................................................................................... 1.656 (438)Deferred revenue ..................................................................................................... (252) (262)Deferred exchange rate difference .......................................................................... (16) (11)Deferred tax loss ...................................................................................................... 1.568 1.431Other items .............................................................................................................. 259 773727 (29)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__29-1": {
"value": "7. Significant itemsIn 2024 the Group incurred costs associated with the following: - Interest cost of bond ICESEA 25 06 related to the sale of Iceland Seafood UK, EUR 1.7 million.- Group management changes EUR 0.4 million.- Costs related to the sale of UK operation EUR 1.4 million.In 2023 the Group incurred costs associated with the following: - Group management changes EUR 0.1 million.- Interest cost of bond ICESEA 25 06 related to the sale of ISUK, EUR 0.3 million. - Other restructuring cost EUR 0.2 million.Exceptional costs, net of income tax: 2024 2023Exceptional income .................................................................................................. 167Exceptional costs ...................................................................................................... (2.154) (896)Income tax ............................................................................................................... 63 146Costs due to discontinued operations ...................................................................... (1.358) (18.823)Exceptional costs, net of income tax ........................................................................(3.449) (19.406)In 2024, the impact of finalizing outstanding contractual agreements related to the sale of Iceland Seafood (IS UK)included resolving issues related to inventory for which the Company was responsible. Additionally, the contractuallyagreed investment in the UK factory premises increased by GBP 1.0 million from the original estimate when theagreement with Espersen (the buyer) was finalized, while lease payments remained unchanged. This resulted in animpairment of EUR 0.9 million on the premises.13. Acquisition of subsidiaryOn December 20th, 2024, Iceland Seafood Iberica S.A.U. in Spain, a subsidiary of Iceland Seafood, and Achernar S.A.,an Argentine subsidiary of Iberica, signed an agreement to purchase all the issued share capital of Cigalfer792 S.R.L.in Argentina, effective from January 1, 2025. Cigalfer792 S.R.L. operates a cold storage facility and is located nearAchernar S.A. The consideration for the share capital was USD 3,350,000. Cigalfer792 S.R.L. will be treated aspurchase of property and land at year-end, with its balance sheet becoming part of the group at the beginning of2025.The formal transfer of ownership and operational control of Cigalfer 792 took place on the 1 January 2025.Therefore no operational influence in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__30": {
"value": "8. Earnings per share2024 2023Profit (loss) for the year ........................................................................................... 2.776 (20.343)Weighted average number of ordinary shares (in ISK thous.) for basic EPS .............3.064.480 2.806.672Shares to be issued in respect of employee options ................................................15.775 24.000Weighted average number of ordinary shares (in ISK thous.) for diluted EPS .........3.080.255 2.830.672From continued operations (EUR cents per thousand shares)Basic earnings per share ........................................................................................... 0,0906 (0,0542)Diluted earnings per share ....................................................................................... 0,0901 (0,0542)From continued and discontinued operations (EUR cents per thousand shares)Basic earnings per share ........................................................................................... 0,0906 (0,7248)Diluted earnings per share ....................................................................................... 0,0901 (0,7248)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__31": {
"value": "9. Investment property2024 2023At 1 January .............................................................................................................. 1.663Reclassification from discontinued operations ........................................................ 1.642Additions .................................................................................................................. 3.627 22Fair value adjustments .............................................................................................(1.190)Exchange rate differences ........................................................................................ 120 (1)At 31 December .......................................................................................................4.220 1.663Investment properties held by the Group are a property in the UK that was used in the operation of Iceland SeafoodUK Ltd., that was sold in 2023. In accordance with the agreement with the buyer of Iceland Seafood UK Ltd., thebuyer and the Group entered into rental agreement of the property, where the lessee has a purchase option at endof the leasing period. Asset valuation at year end reflects the discounted valuation of rental payments under therental agreement and the purchase price at the end of the leasing period.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__32": {
"value": "10. Property, plant and equipmentProperty MachineryFor the year 2024 and land and equipment TotalCostAt 1 January .................................................................................. 21.323 16.498 37.821Acquired on acquisition of subsidiary ........................................... 3.200 3.200Additions ....................................................................................... 38 4.431 4.469Eliminated on disposal .................................................................. (469) (469)Fully depreciated assets ................................................................ (71) (906) (977)Exchange rate differences ............................................................. 113 580 693At 31 December ............................................................................ 24.603 20.134 44.737DepreciationAt 1 January .................................................................................. 3.339 4.357 7.696Charge for the period .................................................................... 619 2.806 3.425Eliminated on disposal .................................................................. (299) (299)Fully depreciated ........................................................................... (71) (906) (977)Exchange rate differences ............................................................. 8 161 169At 31 December ............................................................................ 3.895 6.119 10.014At 31 December 2024 ................................................................... 20.708 14.015 34.723Property MachineryFor the year 2023 and land and equipment TotalCostAt 1 January .................................................................................. 20.460 12.493 32.953Additions ....................................................................................... 932 4.926 5.858Eliminated on disposal .................................................................. (9) (530) (539)Fully depreciated assets ................................................................ (247) (247)Exchange rate differences ............................................................. (60) (144) (204)At 31 December ............................................................................ 21.323 16.498 37.821DepreciationAt 1 January .................................................................................. 2.719 2.589 5.308Charge for the period .................................................................... 621 2.298 2.919Eliminated on disposal .................................................................. (243) (243)Fully depreciated assets ................................................................ (247) (247)Exchange rate differences ............................................................. (1) (40) (41)At 31 December ............................................................................ 3.339 4.357 7.696At 31 December 2023 ................................................................... 17.984 12.141 30.12510.1 Useful livesThe following useful lives of property, plant and equipment are used in the calculation of amortisation.Property and land .............................................. 25-50 yearsMachinery and equipment ................................. 3-20 years10.2 Property, plant and equipment pledged as securityThe Group has provided a pledge on its property in UK to secure banking facility granted to the UK operation of theGroup. This asset has a carrying amount at year end of EUR 5.6 million.10.3 Depreciation and amortisation expense 2024 2023Depreciation of property, plant and equipment ...................................................... 3.425 2.919Amortisation of intangible assets, note 11 ............................................................... 75 335Depreciation of leased assets, note 22 ..................................................................... 570 5584.070 3.81210.4 Property, plant and equipment insurance value 31.12.2024 31.12.2023Insurance value ........................................................................................................ 62.903 58.123",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__33": {
"value": "10.3 Depreciation and amortisation expense 2024 2023Depreciation of property, plant and equipment ...................................................... 3.425 2.919Amortisation of intangible assets, note 11 ............................................................... 75 335Depreciation of leased assets, note 22 ..................................................................... 570 5584.070 3.812",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__35": {
"value": "11. Intangible assetsOther intangibleFor the year 2024 Goodwill assets TotalAt 1 January .................................................................................. 56.216 231 56.447Additions ....................................................................................... 197 197Charge for the period .................................................................... (75) (75)Exchange rate differences ............................................................. 8 8At 31 December ............................................................................ 56.216 361 56.577Other intangibleFor the year 2023 Goodwill assets TotalAt 1 January .................................................................................. 56.216 449 56.665Additions ....................................................................................... 120 120Charge for the period .................................................................... (335) (335)Eliminated on disposal .................................................................. (1) (1)Exchange rate differences ............................................................. (2) (2)At 31 December ............................................................................ 56.216 231 56.447During the year, the Company assessed the recoverable amount of goodwill and determined that none of theCompany's cash-generating units have suffered an impairment loss.11.1 Allocation of goodwill to cash-generating unitsGoodwill has been allocated for impairment testing purposes to the following cash-generating units.31.12.2024 31.12.2023WACC % Book value WACC % Book valueIceland ............................................................... 8,4% 4.072 8,0% 4.072Spain .................................................................. 8,2% 36.005 8,3% 36.005France ................................................................ 8,9% 1.127 8,2% 1.127Ireland ................................................................ 8,8% 15.012 9,0% 15.01256.216 56.216The recoverable amount of these cash-generating units is determined based on a value in use calculation, which usescash flow projections based on financial forecasts prepared by management covering a five-year period and adiscount rate of 8.2-8.9% p.a. (2023: 8.0-9.0% p.a.).Cash flow projections during the forecast period are based on the same expected gross margins and raw materialsprice inflation throughout the forecast period. The cash flows beyond that five-year period have been extrapolatedusing a steady 1.5% p.a. (2023: 1.5%) growth rate which is the projected long-term average growth rate for theinternational seafood market. Management believes that any reasonably possible change in the key assumptions onwhich recoverable amount is based would not cause carrying amounts of any of the cash generating units to exceedtheir recoverable amounts. An increase in weighted average cost of capital of more than 200 bps would causeimpairment of goodwill in S-Europe division.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__34": {
"value": "11. Intangible assetsOther intangibleFor the year 2024 Goodwill assets TotalAt 1 January .................................................................................. 56.216 231 56.447Additions ....................................................................................... 197 197Charge for the period .................................................................... (75) (75)Exchange rate differences ............................................................. 8 8At 31 December ............................................................................ 56.216 361 56.577Other intangibleFor the year 2023 Goodwill assets TotalAt 1 January .................................................................................. 56.216 449 56.665Additions ....................................................................................... 120 120Charge for the period .................................................................... (335) (335)Eliminated on disposal .................................................................. (1) (1)Exchange rate differences ............................................................. (2) (2)At 31 December ............................................................................ 56.216 231 56.447During the year, the Company assessed the recoverable amount of goodwill and determined that none of theCompany's cash-generating units have suffered an impairment loss.11.1 Allocation of goodwill to cash-generating unitsGoodwill has been allocated for impairment testing purposes to the following cash-generating units.31.12.2024 31.12.2023WACC % Book value WACC % Book valueIceland ............................................................... 8,4% 4.072 8,0% 4.072Spain .................................................................. 8,2% 36.005 8,3% 36.005France ................................................................ 8,9% 1.127 8,2% 1.127Ireland ................................................................ 8,8% 15.012 9,0% 15.01256.216 56.216The recoverable amount of these cash-generating units is determined based on a value in use calculation, which usescash flow projections based on financial forecasts prepared by management covering a five-year period and adiscount rate of 8.2-8.9% p.a. (2023: 8.0-9.0% p.a.).Cash flow projections during the forecast period are based on the same expected gross margins and raw materialsprice inflation throughout the forecast period. The cash flows beyond that five-year period have been extrapolatedusing a steady 1.5% p.a. (2023: 1.5%) growth rate which is the projected long-term average growth rate for theinternational seafood market. Management believes that any reasonably possible change in the key assumptions onwhich recoverable amount is based would not cause carrying amounts of any of the cash generating units to exceedtheir recoverable amounts. An increase in weighted average cost of capital of more than 200 bps would causeimpairment of goodwill in S-Europe division.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__36": {
"value": "11.1 Allocation of goodwill to cash-generating unitsGoodwill has been allocated for impairment testing purposes to the following cash-generating units.31.12.2024 31.12.2023WACC % Book value WACC % Book valueIceland ............................................................... 8,4% 4.072 8,0% 4.072Spain .................................................................. 8,2% 36.005 8,3% 36.005France ................................................................ 8,9% 1.127 8,2% 1.127Ireland ................................................................ 8,8% 15.012 9,0% 15.01256.216 56.216The recoverable amount of these cash-generating units is determined based on a value in use calculation, which usescash flow projections based on financial forecasts prepared by management covering a five-year period and adiscount rate of 8.2-8.9% p.a. (2023: 8.0-9.0% p.a.).Cash flow projections during the forecast period are based on the same expected gross margins and raw materialsprice inflation throughout the forecast period. The cash flows beyond that five-year period have been extrapolatedusing a steady 1.5% p.a. (2023: 1.5%) growth rate which is the projected long-term average growth rate for theinternational seafood market. Management believes that any reasonably possible change in the key assumptions onwhich recoverable amount is based would not cause carrying amounts of any of the cash generating units to exceedtheir recoverable amounts. An increase in weighted average cost of capital of more than 200 bps would causeimpairment of goodwill in S-Europe division.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__37": {
"value": "12. Subsidiaries and other investmentsThe Group's subsidiaries and other investments are as follows.Place of Ownership Ownership PrincipalName of company incorporation 31.12.2024 31.12.2023 activitySubsidiaries:Iceland Seafood ehf. Iceland 100% 100% Sale of seafoodSolo Export ehf. Iceland 100% 100% Not activeIceland Seafood Ib\u00e9rica S.A.U. Spain 100% 100% Sale of seafood - Achernar S.A. Argentina 100% 100% Sale of seafoodA) - Cigalfer792 S.R.L. Argentina 100% Real estateAhumados Dominguez Spain 85% 85% Sale of seafoodIceland Seafood Barraclough Ltd. UK 100% 100% Real estateOceanpath Ltd. Ireland 100% 100% Sale of seafood - Dunns Seafare Ltd. Ireland 100% 100% Sale of seafood - Mondi Properties Ireland Ltd. Ireland 100% 100% Real estate - Carr & Sons Seafood Ltd. Ireland 100% 100% Sale of seafood - H J Nolan Ltd. Ireland 100% 100% Sale of seafoodIceland Seafood France S.A.S. France 100% 100% Sale of seafoodISG Iceland Seafood GmbH Germany 100% 100% Sale of seafoodISI Seafood Inc. USA 100% 100% Not activeA) Achernar S.A. acquired the company Cigalfer792 S.R.L. at year end. The company operates cold store in Argentina (see note 13).12.1 Subsidiaries pledged as securityEquity of subsidiaries, except from subsidiaries in Spain, have been pledged for the Group's borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__39": {
"value": "14. Inventories31.12.2024 31.12.2023Raw materials ........................................................................................................... 3.397 5.127Finished goods .......................................................................................................... 55.082 69.043Other inventories ..................................................................................................... 3.378 2.81961.857 76.98914.1 Recognised as an expenseThe cost of inventories recognised as an expense is:2024 2023Cost of sales ............................................................................................................. 376.356 365.49214.2 Movement in write-downs to net realisable value 31.12.2024 31.12.2023At 1 January .............................................................................................................. (1.217) (949)Write-downs of inventory to a net realisable value ................................................. (783) (317)Reversal of such write-downs .................................................................................. 1.241 49At 31 December ....................................................................................................... (759) (1.217)14.3 Inventories pledged as securityInventories, except from Inventories in Spain EUR 53.6 million, have been pledged for the Group's borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__40": {
"value": "15. Trade and other receivables31.12.2024 31.12.2023Trade and other receivables ..................................................................................... 69.448 60.363Allowance for doubtful accounts ............................................................................. (1.096) (921)68.352 59.442Allowance has been made for doubtful accounts and sales returns. This allowance has been determined bymanagement in reference to past default experience. Management considers that the carrying amount ofreceivables approximates their fair value.15.1 Trade receivablesThe expected credit losses (ECL) on trade receivables are estimated using a provision matrix by reference to pastdefault experience of the debtor and an analysis of the debtor\u00b4s current financial position, adjusted for factors thatare specific to the debtors such as general economic conditions in the markets the Group operates. This analysisalso takes into account if receivables are credit insured or not at end of the year, recoverability of credit insuredreceivables is in the range from 90-95%. Around 78% of Group's receivables were credit insured. The Group writes off a trade receivable when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation orhas entered into bankruptcy proceedings, or when the trade receivables are over two years past due, whicheveroccurs earlier. 15.2 Trade receivables expected credit lossThe following table details the risk profile of trade receivables based on the Group\u00b4s provision matrix. Trade receivables - days past due31.12.2024 Not past due <30 31 - 60 61 - 90 >90Uninsured receivablesExpected credit loss rate1,9% 2,5% 10,0% 18,0% 100,0%Estimated total gross carrying amount at default6.922 1.858 315 7 817Expected credit loss (ECL)132 46 32 2 817Insured receivablesExpected credit loss rate1,0% 2,0% 8,0% 15,0% 100,0%Estimated total gross carrying 50.529 8.301 478 87 133amount at defaultExpected credit loss (ECL)39 12 3 1 12Total expected credit loss ....................................................................................................................1.096Trade receivables - days past due31.12.2023 Not past due <30 31 - 60 61 - 90 >90Uninsured receivablesExpected credit loss rate1,4% 2,4% 5,0% 17,0% 100,0%Estimated total gross carrying amount at default6.141 584 190 90 688Expected credit loss (ECL)86 14 10 15 688Insured receivablesExpected credit loss rate0,9% 1,9% 5,0% 13,5% 100,0%Estimated total gross carrying 41.928 9.345 463 243 691amount at defaultExpected credit loss (ECL)29 12 2 2 63Total expected credit loss ....................................................................................................................92115.3 Movement in the allowance for doubtful debts 2024 2023At 1 January .............................................................................................................. (921) (1.064)Change in impairment estimate ............................................................................... (500) (132)Amounts written off as uncollectible ....................................................................... 189 25Amounts recovered .................................................................................................. 139 250Exchange rate difference .......................................................................................... (3)At 31 December ....................................................................................................... (1.096) (921)15.4 Receivables pledged as securityTrade receivables, except from receivables in Spain, have been pledged for the Group's borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__41": {
"value": "16. Other assets31.12.2024 31.12.2023Prepaid expenses ..................................................................................................... 4.576 6.222Value added and capital gain taxes .......................................................................... 3.536 1.404Fair value of cash flow hedges ................................................................................. 1.732 829.844 7.708",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__42": {
"value": "17. Cash and bank balances Cash and bank balances consist of cash and bank accounts. Cash amounts are insignificant.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__43": {
"value": "18. Issued capital and share premiumAuthorized Issued Outstanding18.1 Shares shares shares shares Book valueAt 1 January 2023 ..............................................2.714.480 2.714.480 2.714.480 25.134New shares issued ..............................................350.000 350.000 350.000 2.322At 31 December 2023 ........................................3.064.480 3.064.480 3.064.480 27.456At 31 December 2024 ........................................3.064.480 3.064.480 3.064.480 27.456Fully paid shares, which have a par value of ISK 1, carry one vote per share and carry right to dividends.Share Share18.2 Issued capital and share premium capital premium TotalAt 1 January 2023 .......................................................................... 25.134 55.157 80.291New shares issued ......................................................................... 2.322 10.722 13.044Transfer of share premium to accumulated loss ........................... (21.795) (21.795)At 31 December 2023 ................................................................... 27.456 44.084 71.540At 31 December 2024 ................................................................... 27.456 44.068 71.524",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__45": {
"value": "19. Reserves31.12.2024 31.12.2023Translation reserve ................................................................................................... 21 (505)Hedging reserve ....................................................................................................... 0 (641)Statutory reserve ...................................................................................................... 430 430Equity reserve .......................................................................................................... 182 181Unrealised profit of subsidiaries ............................................................................... 26.147 21.65726.780 21.12219.1 Translation reserveExchange differences relating to the translation of the results and net assets of the Group\u2019s foreign operations fromtheir functional currencies to the Group\u2019s presentation currency (i.e. Euro) are recognised directly in othercomprehensive income and accumulated in the foreign currency translation reserve. Exchange differencespreviously accumulated in the foreign currency translation reserve (in respect of translating both the net assets offoreign operations and hedges of foreign operations) are reclassified to profit or loss on the disposal of the foreignoperation.19.2 Hedging reserveThe cash flow hedging reserve represents the cumulative effective portion of gains or losses arising on changes in fairvalue of hedging instruments entered into for cash flow hedges. The cumulative gain or loss arising on changes infair value of the hedging instruments that are recognised and accumulated under the heading of cash flow hedgingreserve will be reclassified to profit or loss only when the hedged transaction affects the profit or loss, or included asa basis adjustment to the non-financial hedged item, consistent with the Group\u2019s accounting policy.19.3 Statutory reserveIn accordance with the Icelandic Act no 2/1995 on Public Limited Companies, the Company is to retain 10% of itsannual profit in a statutory reserve until it equals 10% of the outstanding shares. After that, the Company is to retain5% until the reserve equals 25% of the outstanding shares.19.4 Equity reserveThe equity-settled employee benefits reserve relates to share options granted by the Company to its employeesunder its employee share option plan.At 31 December 2024, executives and senior employees held options to buy 15.775.000 shares in the Company, nonew share options were granted during the year. Weighted average lifetime of outstanding options at year end was4.7 years, the exercise price is in the range from ISK 5.4 to 10.23 per share. Options granted prior to 2020, will vestover four years from issuance, with the first 12/48 of the option vesting at the first anniversary of grant date and theremaining 36/48 vesting monthly after that. Options granted during 2020, will vest over four years from issuance,with the first 36/48 vesting at the third anniversary of grant date and being exercisable at that day. The remaining12/48 will vest monthly after that but are first exercisable at the time the Optionee ceases to be employed by theCompany. The exercise price of options granted is the same as market price at Nasdaq stock exchange at the timeoptions are granted. All options are subject to the condition that the Optionee remains an employee of theCompany. The options carry neither rights to dividends nor voting rights and are valued using the Black Scholesoption pricing model. During 2024 no shares options were exercised. During the year 1 thousand was expensed inthe income statement due to stock option agreements (2023: 18 thousands). Average exercise Stock options price per share (thousands)At 1 January 2024 ..................................................................................................... 8,44 25.775Granted .................................................................................................................... - Exercised .................................................................................................................. - 0Cancelled .................................................................................................................. 7,86 (10.000)At 31.12.2024 ...........................................................................................................9,36 15.775Exercisable stock options at 31.12.2024 .................................................................. 24.170At 1 January 2023 ..................................................................................................... 8,44 31.875Granted .................................................................................................................... - Exercised .................................................................................................................. 5,40 (2.350)Cancelled .................................................................................................................. 8,62 (3.750)At 31.12.2023 ...........................................................................................................8,44 25.775Exercisable stock options at 31.12.2023 .................................................................. 24.170Assumptions used in the Black-Scholes calculation: Expected risk Remaining Expected term free interest Estimated lifetime in Exercise priceYear option granted(years)ratevolatilityyears2015 ........................................ 5,40 4 0,31% 3,70% 1,42019 ........................................ 9,55 4 0,00% 14,10% 4,72020 ........................................ 10,23 4 0,00% 19,29% 6,019.5 Unrealised profit of subsidiariesIf a share of profit of subsidiaries is in excess of dividends received from those companies or dividend that has beendecided to distribute, the difference is to be transferred from retained earnings to a restricted reserve among equity.If a company's shareholding in its subsidiary is sold or written off, the aforementioned reserve is to be dissolved viatransfer to retained earnings or accumulated deficit, as applicable.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__44": {
"value": "19. Reserves31.12.2024 31.12.2023Translation reserve ................................................................................................... 21 (505)Hedging reserve ....................................................................................................... 0 (641)Statutory reserve ...................................................................................................... 430 430Equity reserve .......................................................................................................... 182 181Unrealised profit of subsidiaries ............................................................................... 26.147 21.65726.780 21.12219.1 Translation reserveExchange differences relating to the translation of the results and net assets of the Group\u2019s foreign operations fromtheir functional currencies to the Group\u2019s presentation currency (i.e. Euro) are recognised directly in othercomprehensive income and accumulated in the foreign currency translation reserve. Exchange differencespreviously accumulated in the foreign currency translation reserve (in respect of translating both the net assets offoreign operations and hedges of foreign operations) are reclassified to profit or loss on the disposal of the foreignoperation.19.2 Hedging reserveThe cash flow hedging reserve represents the cumulative effective portion of gains or losses arising on changes in fairvalue of hedging instruments entered into for cash flow hedges. The cumulative gain or loss arising on changes infair value of the hedging instruments that are recognised and accumulated under the heading of cash flow hedgingreserve will be reclassified to profit or loss only when the hedged transaction affects the profit or loss, or included asa basis adjustment to the non-financial hedged item, consistent with the Group\u2019s accounting policy.19.3 Statutory reserveIn accordance with the Icelandic Act no 2/1995 on Public Limited Companies, the Company is to retain 10% of itsannual profit in a statutory reserve until it equals 10% of the outstanding shares. After that, the Company is to retain5% until the reserve equals 25% of the outstanding shares.19.4 Equity reserveThe equity-settled employee benefits reserve relates to share options granted by the Company to its employeesunder its employee share option plan.At 31 December 2024, executives and senior employees held options to buy 15.775.000 shares in the Company, nonew share options were granted during the year. Weighted average lifetime of outstanding options at year end was4.7 years, the exercise price is in the range from ISK 5.4 to 10.23 per share. Options granted prior to 2020, will vestover four years from issuance, with the first 12/48 of the option vesting at the first anniversary of grant date and theremaining 36/48 vesting monthly after that. Options granted during 2020, will vest over four years from issuance,with the first 36/48 vesting at the third anniversary of grant date and being exercisable at that day. The remaining12/48 will vest monthly after that but are first exercisable at the time the Optionee ceases to be employed by theCompany. The exercise price of options granted is the same as market price at Nasdaq stock exchange at the timeoptions are granted. All options are subject to the condition that the Optionee remains an employee of theCompany. The options carry neither rights to dividends nor voting rights and are valued using the Black Scholesoption pricing model. During 2024 no shares options were exercised. During the year 1 thousand was expensed inthe income statement due to stock option agreements (2023: 18 thousands). Average exercise Stock options price per share (thousands)At 1 January 2024 ..................................................................................................... 8,44 25.775Granted .................................................................................................................... - Exercised .................................................................................................................. - 0Cancelled .................................................................................................................. 7,86 (10.000)At 31.12.2024 ...........................................................................................................9,36 15.775Exercisable stock options at 31.12.2024 .................................................................. 24.170At 1 January 2023 ..................................................................................................... 8,44 31.875Granted .................................................................................................................... - Exercised .................................................................................................................. 5,40 (2.350)Cancelled .................................................................................................................. 8,62 (3.750)At 31.12.2023 ...........................................................................................................8,44 25.775Exercisable stock options at 31.12.2023 .................................................................. 24.170Assumptions used in the Black-Scholes calculation: Expected risk Remaining Expected term free interest Estimated lifetime in Exercise priceYear option granted(years)ratevolatilityyears2015 ........................................ 5,40 4 0,31% 3,70% 1,42019 ........................................ 9,55 4 0,00% 14,10% 4,72020 ........................................ 10,23 4 0,00% 19,29% 6,019.5 Unrealised profit of subsidiariesIf a share of profit of subsidiaries is in excess of dividends received from those companies or dividend that has beendecided to distribute, the difference is to be transferred from retained earnings to a restricted reserve among equity.If a company's shareholding in its subsidiary is sold or written off, the aforementioned reserve is to be dissolved viatransfer to retained earnings or accumulated deficit, as applicable.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__46": {
"value": "20. Borrowings31.12.2024 31.12.2023Current Non-current Current Non-currentRevolving credit facilities ................................... 77.093 68.013Other bank loans ................................................ 32.537 7.881 6.196 39.663109.630 7.881 74.209 39.66320.1 Revolving credit facilitiesThe Group\u00b4s main sources of financing are a multi currency revolving credit facility with an Icelandic financialinstitution, a four year unsecured bond listed on Nasdaq Iceland, two three months bills listed on Nasdaq Iceland,credit facilities with number of banks in Spain which finance the Southern Europe division and credit facilities with anEuropean bank which finance the Northern Europe division. At end of December 2024 the total headroom of theGroup was EUR 38.9 million including cash.The facility with the institution in Iceland has a cap of EUR 20 million with EUR 9.4 million draw down at year end(2023: EUR 8.6 million). The facility was extended in April 2022 and is set to expire in April 2025. However,management is currently working on the details for an extension.The Group has credit facilities in place with number of banks in Spain. Total amount of these loans was EUR 51.3million at year end (2023: EUR 48.6 million). The Group's subsidiaries in UK and Ireland (Northern Europe division) entered into a loan agreement with a foreignbank, which was finalised in December 2021. In relation to the sale of ISUK, an amendment agreement was finalisedfor that facility, to reflect a reduction in borrowing need post the transaction. After that amendment, the loanagreement consist of a 3 year term loan of GBP 3.5 million against pledge in the Groups properties in UK and Ireland,and a revolving borrowing base facility of EUR 12.0 million against inventories and receivables in Ireland. The parent company concluded a private placement of four years unsecured bond, in June 2021. The amount of theplacement was ISK 3.400 million and was fixed through hedging at EUR 23.1 million. The bond has semiannualinterest payments, balance will be paid with one installment in June 2025. The bond is listed on Nasdaq Iceland. Asdetailed in note 9, an amendment and waiver letter was approved for terms of the bond in relation to the sale of ISUK Ltd in October 2023.The parent company has outstanding two offerings of 3 months bills for total ISK 2.380 million in total, at end ofDecember 2024. In both cases hedging was put in place to fix the liability in EUR. The total fixed amount at end ofDecember 2024 amounts to EUR 15.5 million. The bills are listed on Nasdaq Iceland. Borrowings are secured with most of the Group's assets, except from assets and equity of the Spanish subsidiaries.The revolving credits are secured with inventories, receivables, intellectual property rights and shares in subsidiaries.The other bank loans are secured with inventories, receivables and PP&E. The finance leases are secured with theassets leased.20.2 Aggregated maturitiesThe contractual repayments of other bank loans are as follows:31.12.2024 31.12.2023In 2025 / 2024 .......................................................................................................... 32.537 6.196In 2026 / 2025 .......................................................................................................... 3.814 28.551In 2027 / 2026 .......................................................................................................... 2.552 6.877In 2028 / 2027 .......................................................................................................... 1.436 2.544Later ......................................................................................................................... 79 1.69140.418 45.85920.3 Reconciliation of liabilities arising from financing activitiesThe table below details changes in the Group\u2019s liabilities arising from financing activities, including both cash andnon\u2013cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cashflows will be, classified in the Group\u2019s Consolidated Statement of Cash Flows as cash flows from financing activities.Borrowings and lease liabilities 2024 2023At 1 January .............................................................................................................. 115.642 106.525Discontinued operations longterm loan at 1 January ............................................... 5.073Net increase (decrease) in revolving credit facility ................................................... 8.889 (485)(Decrease) increase in bills ....................................................................................... (1.458) 3.549Increase in lease liabilities ........................................................................................ 411 428New borrowings ....................................................................................................... 3.667 11.261Repayments ............................................................................................................. (9.889) (10.686)FX impact long term loans ........................................................................................ 1.843 (23)At 31 December ....................................................................................................... 119.105 115.64220.4 Weighted average interestsWeighted average interests rate on longterm loans in 2024 are 9.4% (2023: 5.9%).20.5 Assets pledged as securityBorrowings are secured with most of the Group's assets, except from assets and equity of the Spanish subsidiaries.The revolving credits are secured with inventories, receivables, intellectual property rights and shares in subsidiaries.The other bank loans are secured with inventories, receivables and PP&E. The finance leases are secured with theassets leased.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__47": {
"value": "21. Other liabilities31.12.2024 31.12.2023Accrued payroll related expenses ............................................................................ 2.902 2.444Accrued other expenses ........................................................................................... 3.872 3.410Consideration payable (see note 13) ........................................................................ 2.504Deferred payments .................................................................................................. 147Income tax ................................................................................................................ 1.087 1.104Value added tax ........................................................................................................ 607 1.19610.972 8.301",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__6__48": {
"value": "22. Leases22.1 Leased assetsProperty Machineryand land and equipment TotalBalance at 1 January 2024 .............................................................. 811 781 1.592Adjustments for indexed leases ...................................................... 9 9New or renewed leases ................................................................... 18 343 361Depreciation ................................................................................... (226) (344) (570)Exchange rate differences ............................................................... 7 (10) (3)Balance at 31 December 2024 ........................................................ 619 770 1.38922.2 Recognised in profit and loss2024 2023Depreciation expense from leased assets ................................................................ 570 558Interest expense on lease liabilities ........................................................................... 80 94Total amount recognised in profit and loss ................................................................650 65222.3 Lease liabilitiesMaturity analysis (not discounted)31.12.2024 31.12.2023Not later than 1 year ................................................................................................ 571 597Later than 1 year and not later than 5 years ............................................................ 747 877Later than 5 year ...................................................................................................... 655 7231.973 2.197The total cash outflow for leases amount to EUR 0.6 million (2023: 0.6 million). The remaining lease term of leasesas of the reporting date, ranges from 1 to 23 years.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__6__49": {
"value": "23. Financial instruments23.1 Categories of financial instruments 31.12.2024 31.12.2023Financial assetsAmortised cost (trade and other receivables) .......................................................... 68.352 59.442Amortised cost (other assets) .................................................................................. 106 82Derivative instruments in designated hedge accounting relationships .................... 47.036 44.914Cash and bank balances ........................................................................................... 12.900 16.524Financial liabilitiesAmortised cost (borrowings) .................................................................................... 117.511 113.872Amortised cost (trade and other payables) .............................................................. 44.697 54.021Amortised cost (other liabilities) .............................................................................. 9.278 6.00123.2 Financial risk management objectivesThe Company's Board of Directors and senior executive team has the overall responsibility for the establishment andoversight of the Group's risk management framework, with regards to market risk, credit risk, liquidity risk andoperational risk. The objective of the Group's risk policies is to manage and control risk exposures within acceptablelevels, while optimizing the return. 23.3 Foreign currency risk managementThe Group's foreign currency forward contracts are measured at fair value with discounted cash flow valuationtechniques. Future cash flow (which is all anticipated within the next 12 months) is estimated based on forwardexchange rates (from observable forward exchange rates at the end of the reporting period) and contract forwardrates, discounted at a rate that reflects the credit risk of various counterparties. The Company mitigates foreigncurrency risk from ISK-denominated loans by using hedging to fix the liability in EUR. The carrying amounts of the Group's foreign currency denominated monetary assets and monetary liabilities at theend of the reporting period are as follows.Assets Liabilities31.12.2024 31.12.2023 31.12.2024 31.12.2023GBP .................................................................... 6.291 3.428 6.396 3.257USD .................................................................... 25.657 15.013 9.159 8.121ISK ...................................................................... 2.648 8.186 39.452 40.948ARS ..................................................................... 4.592 1.389 7.094 3.406Other .................................................................. 70 251 44 2539.258 28.267 62.145 55.757Sensitivity analysisA 10% strengthening of the EUR against the following currencies at 31 December would have changed result afterincome tax by the amounts shown below. This analysis assumes that all other variables, in particular interest rates,remain constant.2024 2023GBP ........................................................................................................................... (8) 14USD ........................................................................................................................... 1.320 551ISK ............................................................................................................................ (2.944) (2.621)ARS ........................................................................................................................... (200) (161)CAD ........................................................................................................................... (2) (4)JPY ............................................................................................................................ 0 (14)A 10% weakening of the EUR against the above currencies would have had the equal but opposite effect on theabove currencies to the amounts shown above on the basis that all other variables remain constant. The followingsignificant exchange rates were applied during the year:Average rateClosing rate2024 2023 2024 2023GBP .................................................................... 0,8464 0,8698 0,8298 0,8668USD .................................................................... 1,0825 1,0809 1,0382 1,1047ISK ...................................................................... 149,3100 149,1400 143,4000 149,5700JPY ...................................................................... 163,6992 151,5959 164,8276 155,8021CAD .................................................................... 1,4820 1,4592 1,4936 1,4565NOK .................................................................... 11,6231 11,4091 11,8122 11,220623.4 Interest rate risk managementAt the reporting date the interest rate profile of the Group's interest bearing financial instruments was: Variable rate instruments 31.12.2024 31.12.2023Financial assets ......................................................................................................... 12.900 16.524Financial liabilities .................................................................................................... (117.511) (113.872)(104.611) (97.348)A change of 50 basis points in interest rates during the year would have impacted pre-tax profits by EUR 539thousands (2023: 527 thousands).23.5 Credit risk managementTrade receivables consist of a large number of customers spread across geographic areas. The maximum credit riskof financial assets is their book value. The Group manages its credit risk by using credit insurances alongside ongoingcredit evaluation on the financial conditions of relevant customers. At year end 78% of receivables are creditinsured. Further information about credit risk is shown in notes 15 and 26.15.23.6 Liquidity risk managementThe Group manages liquidity risk by ensuring sufficient liquidity is available from current bank facilities to meetforeseable needs and to invest cash assets safely and profitably. This policy has remained unchanged from previousperiods. At end of 2024 the total funding headroom of the Group was 38.9 million including cash.The following table details the Group's remaining contractual maturity for its non-derivative financial liabilities,including estimated interest payments. Carrying Contractual Less than More than31 December 2024 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 42.012 51.143 9.617 33.875 7.651Current borrowings ................. 77.093 77.093 77.093Other liabilities ........................ 53.975 53.975 53.975173.080 182.211 140.685 33.875 7.651Carrying Contractual Less than More than31 December 2023 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 47.629 51.143 9.617 33.875 7.651Current borrowings ................. 68.013 68.013 68.013Other liabilities ........................ 60.023 60.023 60.023175.665 179.179 137.653 33.875 7.651*Non- current borrowings includes Long term loans and leases23.7 Fair value measurementsThe directors consider that the carrying amounts of financial assets and financial liabilities recognised in theConsolidated Financial Statements approximate their fair values.",
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"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__50-1": {
"value": "23.2 Financial risk management objectivesThe Company's Board of Directors and senior executive team has the overall responsibility for the establishment andoversight of the Group's risk management framework, with regards to market risk, credit risk, liquidity risk andoperational risk. The objective of the Group's risk policies is to manage and control risk exposures within acceptablelevels, while optimizing the return.23.3 Foreign currency risk managementThe Group's foreign currency forward contracts are measured at fair value with discounted cash flow valuationtechniques. Future cash flow (which is all anticipated within the next 12 months) is estimated based on forwardexchange rates (from observable forward exchange rates at the end of the reporting period) and contract forwardrates, discounted at a rate that reflects the credit risk of various counterparties. The Company mitigates foreigncurrency risk from ISK-denominated loans by using hedging to fix the liability in EUR. The carrying amounts of the Group's foreign currency denominated monetary assets and monetary liabilities at theend of the reporting period are as follows.Assets Liabilities31.12.2024 31.12.2023 31.12.2024 31.12.2023GBP .................................................................... 6.291 3.428 6.396 3.257USD .................................................................... 25.657 15.013 9.159 8.121ISK ...................................................................... 2.648 8.186 39.452 40.948ARS ..................................................................... 4.592 1.389 7.094 3.406Other .................................................................. 70 251 44 2539.258 28.267 62.145 55.757Sensitivity analysisA 10% strengthening of the EUR against the following currencies at 31 December would have changed result afterincome tax by the amounts shown below. This analysis assumes that all other variables, in particular interest rates,remain constant.2024 2023GBP ........................................................................................................................... (8) 14USD ........................................................................................................................... 1.320 551ISK ............................................................................................................................ (2.944) (2.621)ARS ........................................................................................................................... (200) (161)CAD ........................................................................................................................... (2) (4)JPY ............................................................................................................................ 0 (14)A 10% weakening of the EUR against the above currencies would have had the equal but opposite effect on theabove currencies to the amounts shown above on the basis that all other variables remain constant. The followingsignificant exchange rates were applied during the year:Average rateClosing rate2024 2023 2024 2023GBP .................................................................... 0,8464 0,8698 0,8298 0,8668USD .................................................................... 1,0825 1,0809 1,0382 1,1047ISK ...................................................................... 149,3100 149,1400 143,4000 149,5700JPY ...................................................................... 163,6992 151,5959 164,8276 155,8021CAD .................................................................... 1,4820 1,4592 1,4936 1,4565NOK .................................................................... 11,6231 11,4091 11,8122 11,220623.4 Interest rate risk managementAt the reporting date the interest rate profile of the Group's interest bearing financial instruments was: Variable rate instruments 31.12.2024 31.12.2023Financial assets ......................................................................................................... 12.900 16.524Financial liabilities .................................................................................................... (117.511) (113.872)(104.611) (97.348)A change of 50 basis points in interest rates during the year would have impacted pre-tax profits by EUR 539thousands (2023: 527 thousands).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__53": {
"value": "23.5 Credit risk managementTrade receivables consist of a large number of customers spread across geographic areas. The maximum credit riskof financial assets is their book value. The Group manages its credit risk by using credit insurances alongside ongoingcredit evaluation on the financial conditions of relevant customers. At year end 78% of receivables are creditinsured. Further information about credit risk is shown in notes 15 and 26.15.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__54": {
"value": "23.6 Liquidity risk managementThe Group manages liquidity risk by ensuring sufficient liquidity is available from current bank facilities to meetforeseable needs and to invest cash assets safely and profitably. This policy has remained unchanged from previousperiods. At end of 2024 the total funding headroom of the Group was 38.9 million including cash.The following table details the Group's remaining contractual maturity for its non-derivative financial liabilities,including estimated interest payments. Carrying Contractual Less than More than31 December 2024 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 42.012 51.143 9.617 33.875 7.651Current borrowings ................. 77.093 77.093 77.093Other liabilities ........................ 53.975 53.975 53.975173.080 182.211 140.685 33.875 7.651Carrying Contractual Less than More than31 December 2023 amount cash flow 1 year 1-3 years 3 yearsNon-current borrowings* ....... 47.629 51.143 9.617 33.875 7.651Current borrowings ................. 68.013 68.013 68.013Other liabilities ........................ 60.023 60.023 60.023175.665 179.179 137.653 33.875 7.651*Non- current borrowings includes Long term loans and leases",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__55": {
"value": "23.7 Fair value measurementsThe directors consider that the carrying amounts of financial assets and financial liabilities recognised in theConsolidated Financial Statements approximate their fair values.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__56": {
"value": "24. Related party transactionsBalances and transactions between the Company and its subsidiaries, which are related parties of the Company,have been eliminated on consolidation and are not disclosed in this note. Details of transactions between the Groupand other related parties are disclosed below.24.1 Trading transactionsDuring the year, Group entities entered into the following trading transactions with related parties that are notmembers of the Group:2024 2023Purchases of goods and services, from companies related to Board Members ....... 111.943 118.135The following balances were outstanding at the end of the reporting period:31.12.2024 31.12.2023Amounts owed to companies related to Board Members ....................................... 13.794 22.206Amounts owed by companies related to Board Members ....................................... 82 2.150Purchases of goods and services from and sales to related parties were made at the same prices and terms to nonrelated parties.24.2 Compensation to key management personnelThe remuneration of directors and other members of key management personnel was as follows:Shares at 20242024 2023 year end*Birna Einarsd\u00f3ttir, Chairman ......................................................... 57 10Liv Berg\u00fe\u00f3rsd\u00f3ttir, Former chairman ............................................ 54Berg\u00fe\u00f3r Baldvinsson, Board Member ........................................... 30 32 322.304Halld\u00f3r Leifsson, Board Member .................................................. 29 32 362.907Ingunn Agnes Kro, Board Member ................................................ 30 33Jakob Valgeir Flosason, Board Member ........................................ 29 32 344.961Gu\u00f0mundur Kristj\u00e1nsson, Former Alternate Board Member ........ 350.246Gunnlaugur K Hreinsson, Alternate Board Member ...................... 4 6 25.826\u00c6gir P\u00e1ll Fri\u00f0bertsson, CEO ........................................................... 472 89 1.000Bjarni \u00c1rmannsson, Former CEO ................................................... 333Other Key management ** ........................................................... 836 1.225 45.120Total salaries and benefits for the BOD and executive management ............................................................................... 1.487 1.846 1.452.364* Number of shares (in thousands) held directly by Directors and Executive Management or parties related to them.** Included in other key management is the Group\u00b4s CFO, and the CEO\u00b4s of the subsidiaries (2024: 4 FTE, 2023: 5FTE).The remuneration of directors and other members of key management is determined by a RemunerationCommittee, having regarded to their performance, general market trends and other factors.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__6__57": {
"value": "24.2 Compensation to key management personnelThe remuneration of directors and other members of key management personnel was as follows:Shares at 20242024 2023 year end*Birna Einarsd\u00f3ttir, Chairman ......................................................... 57 10Liv Berg\u00fe\u00f3rsd\u00f3ttir, Former chairman ............................................ 54Berg\u00fe\u00f3r Baldvinsson, Board Member ........................................... 30 32 322.304Halld\u00f3r Leifsson, Board Member .................................................. 29 32 362.907Ingunn Agnes Kro, Board Member ................................................ 30 33Jakob Valgeir Flosason, Board Member ........................................ 29 32 344.961Gu\u00f0mundur Kristj\u00e1nsson, Former Alternate Board Member ........ 350.246Gunnlaugur K Hreinsson, Alternate Board Member ...................... 4 6 25.826\u00c6gir P\u00e1ll Fri\u00f0bertsson, CEO ........................................................... 472 89 1.000Bjarni \u00c1rmannsson, Former CEO ................................................... 333Other Key management ** ........................................................... 836 1.225 45.120Total salaries and benefits for the BOD and executive management ............................................................................... 1.487 1.846 1.452.364* Number of shares (in thousands) held directly by Directors and Executive Management or parties related to them.** Included in other key management is the Group\u00b4s CFO, and the CEO\u00b4s of the subsidiaries (2024: 4 FTE, 2023: 5FTE).The remuneration of directors and other members of key management is determined by a RemunerationCommittee, having regarded to their performance, general market trends and other factors.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__59": {
"value": "25. Approval of financial statementsThe Consolidated Financial Statements were approved by the Board of Directors and the CEO and authorised forissue on February 26th 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__58": {
"value": "25. Approval of financial statementsThe Consolidated Financial Statements were approved by the Board of Directors and the CEO and authorised forissue on February 26th 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__6__61": {
"value": "26. Significant accounting policies26.1 Statement of complianceThe Consolidated Financial Statements are prepared in accordance with International Financial Reporting Standards(IFRS) as adopted by the European Union and additional disclosure requirements in the Icelandic Act no. 3/2006 onFinancial Statements.The same accounting policies (except mentioned here above), presentation and methods of computation arefollowed in these Consolidated Financial Statements as were applied in the latest Financial Statements for the yearended 31 December 2023.26.2 Basis of preparationThe Consolidated Financial Statements have been prepared on the historical cost basis except for certain propertiesand financial instruments that are measured at revalued amounts or fair values at the end of each reporting period,as explained in the accounting policies below. Share-based payments transactions are valued according to IFRS 2.Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.26.3 Basis of consolidationThe Consolidated Financial Statements incorporate the Financial Statements of the Company and entities controlledby the Group. Control is achieved when the Group has power over the subsidiaries, is exposed, or has rights, tovariable returns from its involvement with the subsidiary and has the ability to use its power to affect its returns.The Company reassesses whether or not it controls an entity if facts and circumstances indicate that there arechanges to one or more of the three elements of control listed above.When the Company has less than a majority of the voting rights of an entity, it has power over the entity when thevoting rights are sufficient to give it the practical ability to direct the relevant activities of the entity unilaterally. TheCompany considers all relevant facts and circumstances in assessing whether or not the Company's voting rights inan entity are sufficient to give it power, including:\u25aa the size of the Company's holding of voting rights relative to the size and dispersion of holdings of the other voteholders;\u25aa potential voting rights held by the Company, other vote holders or other parties;\u25aa rights arising from other contractual arrangements; and\u25aa any additional facts and circumstances that indicate that the Company has, or does not have, the current ability todirect the relevant activities at the time that decisions need to be made, including voting patterns at previousshareholders' meetings.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when theCompany loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed ofduring the year are included in the consolidated statement of profit or loss and other comprehensive income fromthe date the Company gains control until the date when the Company ceases to control the subsidiary. Profit or loss and each component of Other Comprehensive Income are attributed to the owners of the Companyand to the non-controlling interests. Total Comprehensive Income of subsidiaries is attributed to the owners of theCompany and to the non-controlling interests even if this results in the non-controlling interests having a deficitbalance.When necessary, adjustments are made to the Financial Statements of subsidiaries to bring their accounting policiesinto line with the Group's accounting policies.All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenmembers of the Group are eliminated in full on consolidation.26.4 Changes in the Group's ownership interests in existing subsidiaries Changes in the Group's ownership interests in subsidiaries that do not result in the Group losing control over thesubsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any differencebetween the amount by which the non-controlling interests are adjusted and the fair value of the consideration paidor received is recognised directly in equity and attributed to owners of the Company.26.5 GoodwillGoodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of thebusiness, less accumulated impairment losses, if any.For the purposes of impairment testing, goodwill is allocated to each of the Group's cash-generating units (or groupsof cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequentlywhen there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit isless than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwillallocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset inthe unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised forgoodwill is not reversed in subsequent periods.On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in thedetermination of the profit or loss on disposal.26.6 Non-current assets held for saleNon-current assets and disposal groups are classified as held for sale if their carrying amount will be recoveredprincipally through a sale transaction rather than through continuing use. This condition is considered as met onlywhen the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in itspresent condition.Management must be committed to the sale, which should be expected to qualify for recognition as a completedsale within one year from the date of classification.When the Group is committed to a sale plan involving loss of control of a subsidiary, all the assets and liabilities ofthat subsidiary are classified as held for sale when the criteria described above are met, regardless of whether theGroup will retain a non-controlling interest in its former subsidiary after the sale.Non-current assets (and disposals groups) classified as held for sale are measured at the lower of their previouscarrying amount and fair value less costs to sell.26.7 Revenue recognitionRevenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimatedcustomer returns, rebates and other similar allowances.26.7.1 Sale of seafoodRevenue from the sale of goods is recognised when control of the goods has transferred, being at the point thegoods are delivered to the customer and titles have passed. A receivable is recognised by the Group when the goodsare delivered to the customer as this represents the point in time at which the right to consideration becomesunconditional, as only the passage of time is required before payment is due. There is no right of return under theGroup's return policy and therefore no refund liability is recognised.26.7.2 Dividend and interest incomeInterest income from a financial asset is recognised when it is probable that the economic benefits will flow to theGroup and the amount of income can be measured reliably. Interest income is accrued on a time basis, by referenceto the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discountsestimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount oninitial recognition. Dividend income from investments is recognised when the shareholder's right to receive paymenthas been established. 26.8 LeasingThe Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises aleased asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, exceptfor short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. Forthese leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the termof the lease unless another systematic basis is more representative of the time pattern in which economic benefitsfrom the leased assets are consumed.The lease liability is initially measured at the present value of the lease payments that are not paid at thecommencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, theGroup uses its incremental borrowing rate. The lease payments included in the measurement of the lease liabilitycomprise fixed payments less any incentives, variable lease payments that depend on an index or rate, expectedresidual guarantees and the excercise price of purchase options if the Group expects to excercise the option.Leased assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a leasetransfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects toexercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset.The depreciation starts at the commencement date of the lease.Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability andthe leased asset. The related payments are recognised as an expense in the period in which the event or conditionthat triggers those payments occurs.As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account forany lease and associated non-lease components as a single arrangement. The Group has used this practicalexpedient.26.9 Foreign currenciesThe Group\u2019s Consolidated Financial Statements are presented in Euro, the Group\u2019s presentation currency. Inpreparing the Financial Statements of each individual group entity, transactions in foreign currencies other than theentity's functional currency are recognised at the rates of exchange prevailing on the dates of the transactions.Monetary assets and liabilities denominated in such currencies are retranslated at the rates prevailing on the balancesheet date. Profits and losses arising on exchange are included in net profit or loss for the period.For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u00b4s foreignoperations (including comparatives) are expressed in Euro using exchange rates prevailing on the balance sheet date.Income and expense items of foreign operations, are translated at the average exchange rates for each month.Translation differences from foreign operations are posted to translation reserves among equity. Such translationdifferences are recognised as income or as expenses in the period in which the operation is disposed of.Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of aforeign operation are treated as asset and liabilities of the foreign operation and translated at the rate of exchangeprevailing at end of each reporting period. Exchange differences are recognised in other comprehensive income. 26.10 Employee benefitsPayments to defined contribution retirement benefit plans are recognized as an expense when employees haverendered service entitling them to the contributions.26.10.1 Short-term and other long-term employee benefitsA liability is recognised for benefits accruing to employees in respect of wages and salaries and annual leave in theyear the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange forthat service.Liabilities recognised in respect of short-term employee benefits are measured at the undiscounted amount of thebenefits expected to be paid in exchange for the related service.26.10.2 Share based payment arrangementsEquity-settled share-based payments to employees are measured at the fair value of the equity instruments at thegrant date.The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-linebasis over the vesting period, based on the Group's estimate of equity instruments that will eventually vest, with acorresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the numberof equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognised inprofit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to theequity-settled employee benefits reserve.26.11 TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.26.11.1 Current taxThe tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit before tax\u2019 asreported in the Consolidated Income Statement because of items of income or expense that are taxable ordeductible in other years and items that are never taxable or deductible. The Group's current tax is calculated usingtax rates that have been enacted or substantively enacted by the end of the reporting period.26.11.2 Deferred taxDeferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in theConsolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets aregenerally recognised for all deductible temporary differences to the extent that it is probable that taxable profits willbe available against which those deductible temporary differences can be utilised. Such deferred tax assets andliabilities are not recognised if the temporary difference arises from the initial recognition (other than in a businesscombination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition ofgoodwill.Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries,except where the Group is able to control the reversal of the temporary difference and it is probable that thetemporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductibletemporary differences associated with such investments and interests are only recognised to the extent that it isprobable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differencesand they are expected to reverse in the foreseeable future.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to berecovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which theliability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantivelyenacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount ofits assets and liabilities. 26.11.3 Current and deferred tax for the yearCurrent and deferred tax are recognised in profit or loss, except when they relate to items that are recognised inother comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised inother comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from theinitial accounting for a business combination, the tax effect is included in the accounting for the businesscombination. 26.12 Property, plant and equipmentProperty and equipment are recognized as an asset when it is probable that future economic benefits associatedwith the asset will flow to the Group and the cost of the asset can be measured in a reliable manner. Property andequipment is stated at cost, net of accumulated depreciation and/or accumulated impairment losses, if any. Land isnot depreciated. Such cost includes the cost of replacing parts of the property and equipment if the recognitioncriteria are met. When significant parts of property and equipment are required to be replaced at intervals, theGroup recognizes such parts as individual assets with specific useful lives and depreciation, respectively. All otherrepair and maintenance costs are recognized in profit or loss as incurred.The depreciable amount of the asset is allocated on a straight-line basis over its useful life. The depreciation chargefor each period is recognized as an expense. The estimated useful lives, residual values and depreciation method arereviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospectivebasis.In the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carryingamount of the asset and is recognized in the Consolidated Income Statement.26.13 Intangible assetsIntangible assets with finite useful lives that are acquired separately are carried at cost less accumulatedamortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over theirestimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reportingperiod, with the effect of any changes in estimate being accounted for on a prospective basis. 26.14 InventoriesInventories are stated at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs ofcompletion and costs necessary to make the sale.26.15 Financial assets26.15.1 Recognition of financial assetsFinancial assets are recognized when the Group becomes a party to the contractual provisions of the instrument.Financial assets are initially measured at fair value. Transaction costs that are directly attributable to the acquisitionor issue of financial assets (other than financial assets at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets, as appropriate, on initial recognition. Transaction costs directlyattributable to the acquisition of financial assets at fair value through profit or loss are recognised immediately inprofit or loss.26.15.2 Financial assets at amortised costFinancial assets at amortised cost are debt instruments that are held within a business model whose objective is tocollect the contractual cash flows, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding. The Group's financial assets measured at amortised cost are trade andother receivables, bank balances and cash. 26.15.3 Financial assets at fair valueDebt instruments that are held within a business model whose objective is both to collect the contractual cash flowsand to sell the debt instruments, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding, are measured subsequently at fair value through other comprehensiveincome (FVTOCI). All other debt investments and equity investments are measured subsequently at fair valuethrough profit or loss (FVTPL). The Group currently holds no financial assets measured at fair value.26.15.4 Impairment of financial assetsThe Group recognises a loss allowance for expected credit losses (ECL) on its trade receivables, that are measured atamortised cost. The amount of expected credit losses is updated at each reporting date to reflect changes in creditrisk since initial recognition of the respective financial instrument.The Group always recognises lifetime ECL for trade receivables. The expected credit losses on these financial assetsare estimated using a provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factorsthat are specific to the debtors, general economic conditions and an assessment of both the current as well as theforecast direction of conditions at the reporting date, including time value of money where appropriate. The Group'sestimate for trade receivable ECL is described in detail in note 15.The Group writes off a financial asset when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery. When a trade receivable is considered uncollectible, it iswritten off against the allowance account. Subsequent recoveries of amounts previously written off are creditedagainst the allowance account. Changes in the carrying amount of the allowance account are recognised in profit orloss.26.15.5 Derecognition of financial assetsThe Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, orwhen it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to anotherparty. On derecognition of a financial asset in its entirety, the difference between the asset's carrying amount and the sumof the consideration received and receivable and the cumulative gain or loss that had been recognised in othercomprehensive income and accumulated in equity is recognised in profit or loss.26.16 Financial liabilities and equity instruments26.16.1 Financial liabilitiesFinancial liabilities are classified as \u2018other financial liabilities'. Other financial liabilities (including borrowings andtrade and other payables) are subsequently measured at amortised cost using the effective interest method. 26.17 Hedge accountingThe Group designates certain hedging instruments, which include derivatives in respect of cash flow hedges. Hedgesof foreign exchange risk on firm commitments are accounted for as cash flow hedges. The Group has elected tocontinue to apply the hedging requirements of IAS 39, as permitted by IFRS 9.At the inception of the hedge relationship, the entity documents the relationship between the hedging instrumentand the hedged item, along with its risk management objectives and its strategy for undertaking various hedgetransactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whetherthe hedging instrument is highly effective in offsetting changes in fair values or cash flows of the hedged itemattributable to the hedged risk. 26.17.1 Cash flow hedgesThe effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges isrecognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. Thegain or loss relating to the ineffective portion is recognised immediately in profit or loss, and is included in the \u2018othergains and losses' line item.Amounts previously recognised in other comprehensive income and accumulated in equity are reclassified to profitor loss in the periods when the hedged item affects profit or loss, in the same line as the recognised hedged item.However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financialliability, the gains and losses previously recognised in other comprehensive income and accumulated in equity aretransferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.Hedge accounting is discontinued when the Group revokes the hedging relationship, when the hedging instrumentexpires or is sold, terminated, or exercised, or when it no longer qualifies for hedge accounting. Any gain or lossrecognised in other comprehensive income and accumulated in equity at that time remains in equity and isrecognised when the forecast transaction is ultimately recognised in profit or loss. When a forecast transaction is nolonger expected to occur, the gain or loss accumulated in equity is recognised immediately in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__60": {
"value": "26. Significant accounting policies26.1 Statement of complianceThe Consolidated Financial Statements are prepared in accordance with International Financial Reporting Standards(IFRS) as adopted by the European Union and additional disclosure requirements in the Icelandic Act no. 3/2006 onFinancial Statements.The same accounting policies (except mentioned here above), presentation and methods of computation arefollowed in these Consolidated Financial Statements as were applied in the latest Financial Statements for the yearended 31 December 2023.26.2 Basis of preparationThe Consolidated Financial Statements have been prepared on the historical cost basis except for certain propertiesand financial instruments that are measured at revalued amounts or fair values at the end of each reporting period,as explained in the accounting policies below. Share-based payments transactions are valued according to IFRS 2.Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.26.3 Basis of consolidationThe Consolidated Financial Statements incorporate the Financial Statements of the Company and entities controlledby the Group. Control is achieved when the Group has power over the subsidiaries, is exposed, or has rights, tovariable returns from its involvement with the subsidiary and has the ability to use its power to affect its returns.The Company reassesses whether or not it controls an entity if facts and circumstances indicate that there arechanges to one or more of the three elements of control listed above.When the Company has less than a majority of the voting rights of an entity, it has power over the entity when thevoting rights are sufficient to give it the practical ability to direct the relevant activities of the entity unilaterally. TheCompany considers all relevant facts and circumstances in assessing whether or not the Company's voting rights inan entity are sufficient to give it power, including:\u25aa the size of the Company's holding of voting rights relative to the size and dispersion of holdings of the other voteholders;\u25aa potential voting rights held by the Company, other vote holders or other parties;\u25aa rights arising from other contractual arrangements; and\u25aa any additional facts and circumstances that indicate that the Company has, or does not have, the current ability todirect the relevant activities at the time that decisions need to be made, including voting patterns at previousshareholders' meetings.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when theCompany loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed ofduring the year are included in the consolidated statement of profit or loss and other comprehensive income fromthe date the Company gains control until the date when the Company ceases to control the subsidiary. Profit or loss and each component of Other Comprehensive Income are attributed to the owners of the Companyand to the non-controlling interests. Total Comprehensive Income of subsidiaries is attributed to the owners of theCompany and to the non-controlling interests even if this results in the non-controlling interests having a deficitbalance.When necessary, adjustments are made to the Financial Statements of subsidiaries to bring their accounting policiesinto line with the Group's accounting policies.All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenmembers of the Group are eliminated in full on consolidation.26.4 Changes in the Group's ownership interests in existing subsidiaries Changes in the Group's ownership interests in subsidiaries that do not result in the Group losing control over thesubsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any differencebetween the amount by which the non-controlling interests are adjusted and the fair value of the consideration paidor received is recognised directly in equity and attributed to owners of the Company.26.5 GoodwillGoodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of thebusiness, less accumulated impairment losses, if any.For the purposes of impairment testing, goodwill is allocated to each of the Group's cash-generating units (or groupsof cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequentlywhen there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit isless than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwillallocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset inthe unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised forgoodwill is not reversed in subsequent periods.On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in thedetermination of the profit or loss on disposal.26.6 Non-current assets held for saleNon-current assets and disposal groups are classified as held for sale if their carrying amount will be recoveredprincipally through a sale transaction rather than through continuing use. This condition is considered as met onlywhen the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in itspresent condition.Management must be committed to the sale, which should be expected to qualify for recognition as a completedsale within one year from the date of classification.When the Group is committed to a sale plan involving loss of control of a subsidiary, all the assets and liabilities ofthat subsidiary are classified as held for sale when the criteria described above are met, regardless of whether theGroup will retain a non-controlling interest in its former subsidiary after the sale.Non-current assets (and disposals groups) classified as held for sale are measured at the lower of their previouscarrying amount and fair value less costs to sell.26.7 Revenue recognitionRevenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimatedcustomer returns, rebates and other similar allowances.26.7.1 Sale of seafoodRevenue from the sale of goods is recognised when control of the goods has transferred, being at the point thegoods are delivered to the customer and titles have passed. A receivable is recognised by the Group when the goodsare delivered to the customer as this represents the point in time at which the right to consideration becomesunconditional, as only the passage of time is required before payment is due. There is no right of return under theGroup's return policy and therefore no refund liability is recognised.26.7.2 Dividend and interest incomeInterest income from a financial asset is recognised when it is probable that the economic benefits will flow to theGroup and the amount of income can be measured reliably. Interest income is accrued on a time basis, by referenceto the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discountsestimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount oninitial recognition. Dividend income from investments is recognised when the shareholder's right to receive paymenthas been established. 26.8 LeasingThe Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises aleased asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, exceptfor short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. Forthese leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the termof the lease unless another systematic basis is more representative of the time pattern in which economic benefitsfrom the leased assets are consumed.The lease liability is initially measured at the present value of the lease payments that are not paid at thecommencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, theGroup uses its incremental borrowing rate. The lease payments included in the measurement of the lease liabilitycomprise fixed payments less any incentives, variable lease payments that depend on an index or rate, expectedresidual guarantees and the excercise price of purchase options if the Group expects to excercise the option.Leased assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a leasetransfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects toexercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset.The depreciation starts at the commencement date of the lease.Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability andthe leased asset. The related payments are recognised as an expense in the period in which the event or conditionthat triggers those payments occurs.As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account forany lease and associated non-lease components as a single arrangement. The Group has used this practicalexpedient.26.9 Foreign currenciesThe Group\u2019s Consolidated Financial Statements are presented in Euro, the Group\u2019s presentation currency. Inpreparing the Financial Statements of each individual group entity, transactions in foreign currencies other than theentity's functional currency are recognised at the rates of exchange prevailing on the dates of the transactions.Monetary assets and liabilities denominated in such currencies are retranslated at the rates prevailing on the balancesheet date. Profits and losses arising on exchange are included in net profit or loss for the period.For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u00b4s foreignoperations (including comparatives) are expressed in Euro using exchange rates prevailing on the balance sheet date.Income and expense items of foreign operations, are translated at the average exchange rates for each month.Translation differences from foreign operations are posted to translation reserves among equity. Such translationdifferences are recognised as income or as expenses in the period in which the operation is disposed of.Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of aforeign operation are treated as asset and liabilities of the foreign operation and translated at the rate of exchangeprevailing at end of each reporting period. Exchange differences are recognised in other comprehensive income. 26.10 Employee benefitsPayments to defined contribution retirement benefit plans are recognized as an expense when employees haverendered service entitling them to the contributions.26.10.1 Short-term and other long-term employee benefitsA liability is recognised for benefits accruing to employees in respect of wages and salaries and annual leave in theyear the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange forthat service.Liabilities recognised in respect of short-term employee benefits are measured at the undiscounted amount of thebenefits expected to be paid in exchange for the related service.26.10.2 Share based payment arrangementsEquity-settled share-based payments to employees are measured at the fair value of the equity instruments at thegrant date.The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-linebasis over the vesting period, based on the Group's estimate of equity instruments that will eventually vest, with acorresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the numberof equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognised inprofit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to theequity-settled employee benefits reserve.26.11 TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.26.11.1 Current taxThe tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit before tax\u2019 asreported in the Consolidated Income Statement because of items of income or expense that are taxable ordeductible in other years and items that are never taxable or deductible. The Group's current tax is calculated usingtax rates that have been enacted or substantively enacted by the end of the reporting period.26.11.2 Deferred taxDeferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in theConsolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets aregenerally recognised for all deductible temporary differences to the extent that it is probable that taxable profits willbe available against which those deductible temporary differences can be utilised. Such deferred tax assets andliabilities are not recognised if the temporary difference arises from the initial recognition (other than in a businesscombination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition ofgoodwill.Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries,except where the Group is able to control the reversal of the temporary difference and it is probable that thetemporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductibletemporary differences associated with such investments and interests are only recognised to the extent that it isprobable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differencesand they are expected to reverse in the foreseeable future.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to berecovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which theliability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantivelyenacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount ofits assets and liabilities. 26.11.3 Current and deferred tax for the yearCurrent and deferred tax are recognised in profit or loss, except when they relate to items that are recognised inother comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised inother comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from theinitial accounting for a business combination, the tax effect is included in the accounting for the businesscombination. 26.12 Property, plant and equipmentProperty and equipment are recognized as an asset when it is probable that future economic benefits associatedwith the asset will flow to the Group and the cost of the asset can be measured in a reliable manner. Property andequipment is stated at cost, net of accumulated depreciation and/or accumulated impairment losses, if any. Land isnot depreciated. Such cost includes the cost of replacing parts of the property and equipment if the recognitioncriteria are met. When significant parts of property and equipment are required to be replaced at intervals, theGroup recognizes such parts as individual assets with specific useful lives and depreciation, respectively. All otherrepair and maintenance costs are recognized in profit or loss as incurred.The depreciable amount of the asset is allocated on a straight-line basis over its useful life. The depreciation chargefor each period is recognized as an expense. The estimated useful lives, residual values and depreciation method arereviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospectivebasis.In the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carryingamount of the asset and is recognized in the Consolidated Income Statement.26.13 Intangible assetsIntangible assets with finite useful lives that are acquired separately are carried at cost less accumulatedamortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over theirestimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reportingperiod, with the effect of any changes in estimate being accounted for on a prospective basis. 26.14 InventoriesInventories are stated at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs ofcompletion and costs necessary to make the sale.26.15 Financial assets26.15.1 Recognition of financial assetsFinancial assets are recognized when the Group becomes a party to the contractual provisions of the instrument.Financial assets are initially measured at fair value. Transaction costs that are directly attributable to the acquisitionor issue of financial assets (other than financial assets at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets, as appropriate, on initial recognition. Transaction costs directlyattributable to the acquisition of financial assets at fair value through profit or loss are recognised immediately inprofit or loss.26.15.2 Financial assets at amortised costFinancial assets at amortised cost are debt instruments that are held within a business model whose objective is tocollect the contractual cash flows, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding. The Group's financial assets measured at amortised cost are trade andother receivables, bank balances and cash. 26.15.3 Financial assets at fair valueDebt instruments that are held within a business model whose objective is both to collect the contractual cash flowsand to sell the debt instruments, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding, are measured subsequently at fair value through other comprehensiveincome (FVTOCI). All other debt investments and equity investments are measured subsequently at fair valuethrough profit or loss (FVTPL). The Group currently holds no financial assets measured at fair value.26.15.4 Impairment of financial assetsThe Group recognises a loss allowance for expected credit losses (ECL) on its trade receivables, that are measured atamortised cost. The amount of expected credit losses is updated at each reporting date to reflect changes in creditrisk since initial recognition of the respective financial instrument.The Group always recognises lifetime ECL for trade receivables. The expected credit losses on these financial assetsare estimated using a provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factorsthat are specific to the debtors, general economic conditions and an assessment of both the current as well as theforecast direction of conditions at the reporting date, including time value of money where appropriate. The Group'sestimate for trade receivable ECL is described in detail in note 15.The Group writes off a financial asset when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery. When a trade receivable is considered uncollectible, it iswritten off against the allowance account. Subsequent recoveries of amounts previously written off are creditedagainst the allowance account. Changes in the carrying amount of the allowance account are recognised in profit orloss.26.15.5 Derecognition of financial assetsThe Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, orwhen it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to anotherparty. On derecognition of a financial asset in its entirety, the difference between the asset's carrying amount and the sumof the consideration received and receivable and the cumulative gain or loss that had been recognised in othercomprehensive income and accumulated in equity is recognised in profit or loss.26.16 Financial liabilities and equity instruments26.16.1 Financial liabilitiesFinancial liabilities are classified as \u2018other financial liabilities'. Other financial liabilities (including borrowings andtrade and other payables) are subsequently measured at amortised cost using the effective interest method. 26.17 Hedge accountingThe Group designates certain hedging instruments, which include derivatives in respect of cash flow hedges. Hedgesof foreign exchange risk on firm commitments are accounted for as cash flow hedges. The Group has elected tocontinue to apply the hedging requirements of IAS 39, as permitted by IFRS 9.At the inception of the hedge relationship, the entity documents the relationship between the hedging instrumentand the hedged item, along with its risk management objectives and its strategy for undertaking various hedgetransactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whetherthe hedging instrument is highly effective in offsetting changes in fair values or cash flows of the hedged itemattributable to the hedged risk. 26.17.1 Cash flow hedgesThe effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges isrecognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. Thegain or loss relating to the ineffective portion is recognised immediately in profit or loss, and is included in the \u2018othergains and losses' line item.Amounts previously recognised in other comprehensive income and accumulated in equity are reclassified to profitor loss in the periods when the hedged item affects profit or loss, in the same line as the recognised hedged item.However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financialliability, the gains and losses previously recognised in other comprehensive income and accumulated in equity aretransferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.Hedge accounting is discontinued when the Group revokes the hedging relationship, when the hedging instrumentexpires or is sold, terminated, or exercised, or when it no longer qualifies for hedge accounting. Any gain or lossrecognised in other comprehensive income and accumulated in equity at that time remains in equity and isrecognised when the forecast transaction is ultimately recognised in profit or loss. When a forecast transaction is nolonger expected to occur, the gain or loss accumulated in equity is recognised immediately in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__62": {
"value": "26.1 Statement of complianceThe Consolidated Financial Statements are prepared in accordance with International Financial Reporting Standards(IFRS) as adopted by the European Union and additional disclosure requirements in the Icelandic Act no. 3/2006 onFinancial Statements.The same accounting policies (except mentioned here above), presentation and methods of computation arefollowed in these Consolidated Financial Statements as were applied in the latest Financial Statements for the yearended 31 December 2023.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__63": {
"value": "26.2 Basis of preparationThe Consolidated Financial Statements have been prepared on the historical cost basis except for certain propertiesand financial instruments that are measured at revalued amounts or fair values at the end of each reporting period,as explained in the accounting policies below. Share-based payments transactions are valued according to IFRS 2.Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__64": {
"value": "26.3 Basis of consolidationThe Consolidated Financial Statements incorporate the Financial Statements of the Company and entities controlledby the Group. Control is achieved when the Group has power over the subsidiaries, is exposed, or has rights, tovariable returns from its involvement with the subsidiary and has the ability to use its power to affect its returns.The Company reassesses whether or not it controls an entity if facts and circumstances indicate that there arechanges to one or more of the three elements of control listed above.When the Company has less than a majority of the voting rights of an entity, it has power over the entity when thevoting rights are sufficient to give it the practical ability to direct the relevant activities of the entity unilaterally. TheCompany considers all relevant facts and circumstances in assessing whether or not the Company's voting rights inan entity are sufficient to give it power, including:\u25aa the size of the Company's holding of voting rights relative to the size and dispersion of holdings of the other voteholders;\u25aa potential voting rights held by the Company, other vote holders or other parties;\u25aa rights arising from other contractual arrangements; and\u25aa any additional facts and circumstances that indicate that the Company has, or does not have, the current ability todirect the relevant activities at the time that decisions need to be made, including voting patterns at previousshareholders' meetings.Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when theCompany loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed ofduring the year are included in the consolidated statement of profit or loss and other comprehensive income fromthe date the Company gains control until the date when the Company ceases to control the subsidiary. Profit or loss and each component of Other Comprehensive Income are attributed to the owners of the Companyand to the non-controlling interests. Total Comprehensive Income of subsidiaries is attributed to the owners of theCompany and to the non-controlling interests even if this results in the non-controlling interests having a deficitbalance.When necessary, adjustments are made to the Financial Statements of subsidiaries to bring their accounting policiesinto line with the Group's accounting policies.All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions betweenmembers of the Group are eliminated in full on consolidation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__65": {
"value": "26.4 Changes in the Group's ownership interests in existing subsidiaries Changes in the Group's ownership interests in subsidiaries that do not result in the Group losing control over thesubsidiaries are accounted for as equity transactions. The carrying amounts of the Group's interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any differencebetween the amount by which the non-controlling interests are adjusted and the fair value of the consideration paidor received is recognised directly in equity and attributed to owners of the Company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__67-1": {
"value": "26.5 GoodwillGoodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of thebusiness, less accumulated impairment losses, if any.For the purposes of impairment testing, goodwill is allocated to each of the Group's cash-generating units (or groupsof cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequentlywhen there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit isless than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwillallocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset inthe unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised forgoodwill is not reversed in subsequent periods.On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in thedetermination of the profit or loss on disposal.26.13 Intangible assetsIntangible assets with finite useful lives that are acquired separately are carried at cost less accumulatedamortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over theirestimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reportingperiod, with the effect of any changes in estimate being accounted for on a prospective basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__66": {
"value": "26.5 GoodwillGoodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of thebusiness, less accumulated impairment losses, if any.For the purposes of impairment testing, goodwill is allocated to each of the Group's cash-generating units (or groupsof cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequentlywhen there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit isless than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwillallocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset inthe unit. Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognised forgoodwill is not reversed in subsequent periods.On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in thedetermination of the profit or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__69": {
"value": "26.6 Non-current assets held for saleNon-current assets and disposal groups are classified as held for sale if their carrying amount will be recoveredprincipally through a sale transaction rather than through continuing use. This condition is considered as met onlywhen the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in itspresent condition.Management must be committed to the sale, which should be expected to qualify for recognition as a completedsale within one year from the date of classification.When the Group is committed to a sale plan involving loss of control of a subsidiary, all the assets and liabilities ofthat subsidiary are classified as held for sale when the criteria described above are met, regardless of whether theGroup will retain a non-controlling interest in its former subsidiary after the sale.Non-current assets (and disposals groups) classified as held for sale are measured at the lower of their previouscarrying amount and fair value less costs to sell.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__68": {
"value": "26.6 Non-current assets held for saleNon-current assets and disposal groups are classified as held for sale if their carrying amount will be recoveredprincipally through a sale transaction rather than through continuing use. This condition is considered as met onlywhen the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in itspresent condition.Management must be committed to the sale, which should be expected to qualify for recognition as a completedsale within one year from the date of classification.When the Group is committed to a sale plan involving loss of control of a subsidiary, all the assets and liabilities ofthat subsidiary are classified as held for sale when the criteria described above are met, regardless of whether theGroup will retain a non-controlling interest in its former subsidiary after the sale.Non-current assets (and disposals groups) classified as held for sale are measured at the lower of their previouscarrying amount and fair value less costs to sell.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__70": {
"value": "26.7 Revenue recognitionRevenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimatedcustomer returns, rebates and other similar allowances.26.7.1 Sale of seafoodRevenue from the sale of goods is recognised when control of the goods has transferred, being at the point thegoods are delivered to the customer and titles have passed. A receivable is recognised by the Group when the goodsare delivered to the customer as this represents the point in time at which the right to consideration becomesunconditional, as only the passage of time is required before payment is due. There is no right of return under theGroup's return policy and therefore no refund liability is recognised.26.7.2 Dividend and interest incomeInterest income from a financial asset is recognised when it is probable that the economic benefits will flow to theGroup and the amount of income can be measured reliably. Interest income is accrued on a time basis, by referenceto the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discountsestimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount oninitial recognition. Dividend income from investments is recognised when the shareholder's right to receive paymenthas been established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__71": {
"value": "26.8 LeasingThe Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises aleased asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, exceptfor short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. Forthese leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the termof the lease unless another systematic basis is more representative of the time pattern in which economic benefitsfrom the leased assets are consumed.The lease liability is initially measured at the present value of the lease payments that are not paid at thecommencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, theGroup uses its incremental borrowing rate. The lease payments included in the measurement of the lease liabilitycomprise fixed payments less any incentives, variable lease payments that depend on an index or rate, expectedresidual guarantees and the excercise price of purchase options if the Group expects to excercise the option.Leased assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a leasetransfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects toexercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset.The depreciation starts at the commencement date of the lease.Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability andthe leased asset. The related payments are recognised as an expense in the period in which the event or conditionthat triggers those payments occurs.As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account forany lease and associated non-lease components as a single arrangement. The Group has used this practicalexpedient.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__72": {
"value": "26.9 Foreign currenciesThe Group\u2019s Consolidated Financial Statements are presented in Euro, the Group\u2019s presentation currency. Inpreparing the Financial Statements of each individual group entity, transactions in foreign currencies other than theentity's functional currency are recognised at the rates of exchange prevailing on the dates of the transactions.Monetary assets and liabilities denominated in such currencies are retranslated at the rates prevailing on the balancesheet date. Profits and losses arising on exchange are included in net profit or loss for the period.For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u00b4s foreignoperations (including comparatives) are expressed in Euro using exchange rates prevailing on the balance sheet date.Income and expense items of foreign operations, are translated at the average exchange rates for each month.Translation differences from foreign operations are posted to translation reserves among equity. Such translationdifferences are recognised as income or as expenses in the period in which the operation is disposed of.Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of aforeign operation are treated as asset and liabilities of the foreign operation and translated at the rate of exchangeprevailing at end of each reporting period. Exchange differences are recognised in other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__73": {
"value": "26.10 Employee benefitsPayments to defined contribution retirement benefit plans are recognized as an expense when employees haverendered service entitling them to the contributions.26.10.1 Short-term and other long-term employee benefitsA liability is recognised for benefits accruing to employees in respect of wages and salaries and annual leave in theyear the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange forthat service.Liabilities recognised in respect of short-term employee benefits are measured at the undiscounted amount of thebenefits expected to be paid in exchange for the related service.26.10.2 Share based payment arrangementsEquity-settled share-based payments to employees are measured at the fair value of the equity instruments at thegrant date.The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-linebasis over the vesting period, based on the Group's estimate of equity instruments that will eventually vest, with acorresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the numberof equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognised inprofit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to theequity-settled employee benefits reserve.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__75": {
"value": "26.11 TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.26.11.1 Current taxThe tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit before tax\u2019 asreported in the Consolidated Income Statement because of items of income or expense that are taxable ordeductible in other years and items that are never taxable or deductible. The Group's current tax is calculated usingtax rates that have been enacted or substantively enacted by the end of the reporting period.26.11.2 Deferred taxDeferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in theConsolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets aregenerally recognised for all deductible temporary differences to the extent that it is probable that taxable profits willbe available against which those deductible temporary differences can be utilised. Such deferred tax assets andliabilities are not recognised if the temporary difference arises from the initial recognition (other than in a businesscombination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition ofgoodwill.Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries,except where the Group is able to control the reversal of the temporary difference and it is probable that thetemporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductibletemporary differences associated with such investments and interests are only recognised to the extent that it isprobable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differencesand they are expected to reverse in the foreseeable future.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to berecovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which theliability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantivelyenacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount ofits assets and liabilities. 26.11.3 Current and deferred tax for the yearCurrent and deferred tax are recognised in profit or loss, except when they relate to items that are recognised inother comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised inother comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from theinitial accounting for a business combination, the tax effect is included in the accounting for the businesscombination.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__74": {
"value": "26.11 TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.26.11.1 Current taxThe tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit before tax\u2019 asreported in the Consolidated Income Statement because of items of income or expense that are taxable ordeductible in other years and items that are never taxable or deductible. The Group's current tax is calculated usingtax rates that have been enacted or substantively enacted by the end of the reporting period.26.11.2 Deferred taxDeferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in theConsolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit.Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets aregenerally recognised for all deductible temporary differences to the extent that it is probable that taxable profits willbe available against which those deductible temporary differences can be utilised. Such deferred tax assets andliabilities are not recognised if the temporary difference arises from the initial recognition (other than in a businesscombination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition ofgoodwill.Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries,except where the Group is able to control the reversal of the temporary difference and it is probable that thetemporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductibletemporary differences associated with such investments and interests are only recognised to the extent that it isprobable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differencesand they are expected to reverse in the foreseeable future.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to berecovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which theliability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantivelyenacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from themanner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount ofits assets and liabilities. 26.11.3 Current and deferred tax for the yearCurrent and deferred tax are recognised in profit or loss, except when they relate to items that are recognised inother comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised inother comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from theinitial accounting for a business combination, the tax effect is included in the accounting for the businesscombination.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__76": {
"value": "26.12 Property, plant and equipmentProperty and equipment are recognized as an asset when it is probable that future economic benefits associatedwith the asset will flow to the Group and the cost of the asset can be measured in a reliable manner. Property andequipment is stated at cost, net of accumulated depreciation and/or accumulated impairment losses, if any. Land isnot depreciated. Such cost includes the cost of replacing parts of the property and equipment if the recognitioncriteria are met. When significant parts of property and equipment are required to be replaced at intervals, theGroup recognizes such parts as individual assets with specific useful lives and depreciation, respectively. All otherrepair and maintenance costs are recognized in profit or loss as incurred.The depreciable amount of the asset is allocated on a straight-line basis over its useful life. The depreciation chargefor each period is recognized as an expense. The estimated useful lives, residual values and depreciation method arereviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospectivebasis.In the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carryingamount of the asset and is recognized in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__78": {
"value": "26.13 Intangible assetsIntangible assets with finite useful lives that are acquired separately are carried at cost less accumulatedamortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over theirestimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reportingperiod, with the effect of any changes in estimate being accounted for on a prospective basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__79": {
"value": "26.14 InventoriesInventories are stated at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs ofcompletion and costs necessary to make the sale.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__80": {
"value": "26.15 Financial assets26.15.1 Recognition of financial assetsFinancial assets are recognized when the Group becomes a party to the contractual provisions of the instrument.Financial assets are initially measured at fair value. Transaction costs that are directly attributable to the acquisitionor issue of financial assets (other than financial assets at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets, as appropriate, on initial recognition. Transaction costs directlyattributable to the acquisition of financial assets at fair value through profit or loss are recognised immediately inprofit or loss.26.15.2 Financial assets at amortised costFinancial assets at amortised cost are debt instruments that are held within a business model whose objective is tocollect the contractual cash flows, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding. The Group's financial assets measured at amortised cost are trade andother receivables, bank balances and cash. 26.15.3 Financial assets at fair valueDebt instruments that are held within a business model whose objective is both to collect the contractual cash flowsand to sell the debt instruments, and that have contractual cash flows that are solely payments of principal andinterest on the principal amount outstanding, are measured subsequently at fair value through other comprehensiveincome (FVTOCI). All other debt investments and equity investments are measured subsequently at fair valuethrough profit or loss (FVTPL). The Group currently holds no financial assets measured at fair value.26.15.4 Impairment of financial assetsThe Group recognises a loss allowance for expected credit losses (ECL) on its trade receivables, that are measured atamortised cost. The amount of expected credit losses is updated at each reporting date to reflect changes in creditrisk since initial recognition of the respective financial instrument.The Group always recognises lifetime ECL for trade receivables. The expected credit losses on these financial assetsare estimated using a provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factorsthat are specific to the debtors, general economic conditions and an assessment of both the current as well as theforecast direction of conditions at the reporting date, including time value of money where appropriate. The Group'sestimate for trade receivable ECL is described in detail in note 15.The Group writes off a financial asset when there is information indicating that the debtor is in severe financialdifficulty and there is no realistic prospect of recovery. When a trade receivable is considered uncollectible, it iswritten off against the allowance account. Subsequent recoveries of amounts previously written off are creditedagainst the allowance account. Changes in the carrying amount of the allowance account are recognised in profit orloss.26.15.5 Derecognition of financial assetsThe Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, orwhen it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to anotherparty. On derecognition of a financial asset in its entirety, the difference between the asset's carrying amount and the sumof the consideration received and receivable and the cumulative gain or loss that had been recognised in othercomprehensive income and accumulated in equity is recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__81": {
"value": "26.16 Financial liabilities and equity instruments26.16.1 Financial liabilitiesFinancial liabilities are classified as \u2018other financial liabilities'. Other financial liabilities (including borrowings andtrade and other payables) are subsequently measured at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__82": {
"value": "26.17 Hedge accountingThe Group designates certain hedging instruments, which include derivatives in respect of cash flow hedges. Hedgesof foreign exchange risk on firm commitments are accounted for as cash flow hedges. The Group has elected tocontinue to apply the hedging requirements of IAS 39, as permitted by IFRS 9.At the inception of the hedge relationship, the entity documents the relationship between the hedging instrumentand the hedged item, along with its risk management objectives and its strategy for undertaking various hedgetransactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whetherthe hedging instrument is highly effective in offsetting changes in fair values or cash flows of the hedged itemattributable to the hedged risk. 26.17.1 Cash flow hedgesThe effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges isrecognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. Thegain or loss relating to the ineffective portion is recognised immediately in profit or loss, and is included in the \u2018othergains and losses' line item.Amounts previously recognised in other comprehensive income and accumulated in equity are reclassified to profitor loss in the periods when the hedged item affects profit or loss, in the same line as the recognised hedged item.However, when the hedged forecast transaction results in the recognition of a non-financial asset or a non-financialliability, the gains and losses previously recognised in other comprehensive income and accumulated in equity aretransferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.Hedge accounting is discontinued when the Group revokes the hedging relationship, when the hedging instrumentexpires or is sold, terminated, or exercised, or when it no longer qualifies for hedge accounting. Any gain or lossrecognised in other comprehensive income and accumulated in equity at that time remains in equity and isrecognised when the forecast transaction is ultimately recognised in profit or loss. When a forecast transaction is nolonger expected to occur, the gain or loss accumulated in equity is recognised immediately in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__83": {
"value": "27. Critical accounting judgements and key sources of estimation uncertaintyIn the application of the Group's accounting policies, the management of the Company are required to makejudgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readilyapparent from other sources. The estimates and associated assumptions are based on historical experience andother factors that are considered to be relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates arerecognised in the period in which the estimate is revised if the revision affects only that period, or in the period ofthe revision and future periods if the revision affects both current and future periods.Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units towhich goodwill has been allocated. The value in use calculation requires the entity to estimate the future cash flowsexpected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__6__84": {
"value": "28. Application of new and revised International Financial Reporting Standards (IFRSs)28.1 Amendments to IFRSs that are mandatorily effective for the current yearIn the current year, the Group has applied a number of amendments to IFRSs issued by the International AccountingStandards Board (IASB) that are mandatorily effective for an accounting period that begins on or after 1 January2024. Their adoption has not had any material impact on the disclosures or on the amounts reported in theseConsolidated Financial Statements.- IAS 1 Presentation of Financial StatementsClassification of Liabilities as Current or Non-current- IAS 1 Presentation of Financial StatementsNon-current Liabilities with Covenants- IAS 7 Statement of Cash Flows and IFRS 7 Financial Supplier Finance Arrangements - IFRS 16 LeasesLease Liability in a Sale and LeasebackThe adoption of the amendments stated above has not had any material impact on the disclosures or on theamounts reported in these Consolidated Financial Statements. 28.2 New and revised IFRSs in issue but not yet effectiveThe Group has not early adopted new standards or amendments to IFRSs that have been issued and are permittedfor early adoption. The following amendments are effective from 1 January 2025:- IAS 21 The Effects of Changes in Foreign Exchange Rates Lack of ExchangeabilityThe Management of the Company do not expect that the adoption of the amended Standards listed above or otherissued new standards and amendments scheduled that become effective in subsequent periods will have a materialimpact on the Consolidated Financial Statements of the Group in future periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:254900CJS0OI5B8GO668",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}