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"value": "Komplett, with its 10 web-shops, is a leading player in e-commerce in the Nordic region The bulk of products offered are in the field of electronics. The width of the number of product groups varies slightly in the different stores. The risk profile is relatively similar, but the return profile varies depending on the main focus of the individual store. The group has established distribution networks based on deliveries to the various markets from warehouses in Norway and Sweden. The following describes the main accounting policies used in the preparation of the consolidated financial statements. These policies are applied in the same way in all periods presented, unless otherwise stated in the description. These financial statements were approved by the board of directors on 22 March 2023, and it will be submitted for final approval of the general meeting on 9 May 2023 NOTE 01 GENERAL INFORMATION AND BASIS FOR PREPARATION",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-5": {
"value": "Basis for preparations The consolidated financial statements have been prepared in accordance with applicable international standards for financial reporting (IFRS) and interpretations from the IFRS Interpretation Committee (IFRIC), as approved by the EU. The consolidated financial statements are based on a modified historical cost principle. The exceptions from historical cost relates to financial assets and liabilities at fair value through profit or loss. The accounting principles used are consistent with those of last year. These consolidated financial statements have been prepared on the assumption of going concern.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-6": {
"value": "NOTE 02 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS The preparation of financial statements in accordance with IFRS requires the management to make some assessments, calculate estimates, and set assumptions that affect the amounts reported in the financial statements and in the corresponding notes. The management bases its estimates and assessments on historical experience, as well as a number of other factors considered relevant in the situation. This in turn forms the basis for the assessments made related to the carrying amount of assets and liabilities where this is not obviously available from other sources. The main areas of assessment and estimation with uncertainty on the balance sheet date, which have a significant risk of creating significant change in the carrying amount of assets and receivables during the next financial year, apply to: Impairment of intangible assets The group's management assesses whether there is an impairment of an intangible asset when indicators indicate that the book value cannot be recovered. The determination of recoverable amounts of intangible assets is based in part on the management's assessment, including estimates of future performance, the asset's revenue generating capacity, as well as assumptions about future market conditions. Changes in the situation, as well as in the management's assessment and assumptions, can cause losses as a result of impairments during the relevant periods. As a minimum, the group performs an annual impairment test of goodwill and other intangible assets that are not depreciated. The test is bases on calculations of the value in use of the cash-generating units that have goodwill associated with them. To estimate the value of use, the group must estimate expected future cash flow from the cash flow- generating units, as well as select a suitable discount rate for the current value calculation of cash flow. For detailed information about the impairment tests see note 11. Software Cost of acquiring software, including expenses to get the applications operational, are capitalised as an intangible asset according to the accounting principles discussed below. Whether the cost of buying and developing software shall be capitalised as an intangible asset is based on the managements assumptions about future cash flow related to the acquisition, discount rate, and useful life. The group's assessment is that the economic life of the software is from three to seven years, and the carrying amount is depreciated accordingly. Cloud computing arrangment (CCA/SaaS) is normally accounted for as a service contract and expensed in the same period as the supplier provides access to the application software. Costs for configuration and customisation are expensed as long as these services do not create an intangible asset. Other intangible assets Other intangible assets mainly relate to brand names and customer relationships. These assets have been acquired in business combinations. Customer relationships are amortised over the expected economic life. Brand names are considered to have an indefinite economic life and are not amortised, but are instead tested annually for impairment. Provision for service and warranty obligation The cost of service and warranty repairs is mainly reated to self-produced PCs and sales of private label products. The provision depends on several parameters, such as time spent per repair, the share of products sold returned, and how the return rate develops through the service and warranty period. These parameters are based on historical experience and are constantly reassessed. There may be estimate uncertainty because the parameters change over time. Provision for obsolescence The group makes provision for obsolescence. These provisions are based on a detailed assessment of the age distribution of inventory items and whether the goods are part of an active or expired product range. Write-down for obsolescence is made when the cost of the goods is higher than the expected net sales value. These provisions are estimate-based and require in-depth knowledge about goods and markets. Customer loyalty programme Club members with the NetOnNet card vest bonus points when purchasing products either in the stores or online. These points can be exchanged to value checks and used as discounts on future purchases. The provision depends on estimates on which discount the points will generate when they are applied and the likelihood of actually being applied. These parameters are based on historical experience. The right to return purchased products The group has a policy regarding the right of return when selling to end users. Number of days might vary both from entity to entity and from time of the year. Provision for estimated return is recognised at the same time as the sales transaction. The estimate is based on historical experience.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-14": {
"value": "NOTE 03 ACCOUNTING POLICIES NOTE 3.1 ACCOUNTING POLICIES",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-15": {
"value": "Consolidation policies Subsidiaries are all entities that the group has control over. Control over an entity occurs when the group is exposed to variability in the return from the entity and has the ability to influence that return through its power over the entity. Subsidiaries are consolidated from the day control is obtained and de consolidate when control ceases. The consolidated financial statements are prepared according to uniform principles. Intercompany transactions and balances, including internal profits and unrealised gains and losses, have been eliminated. The subsidiaries follow the same accounting policies as the parent company. Associated companies are entities where the group has significant influence, but not control (normally at a stake of between 20 per cent and 50 per cent). Associates are accounted for according to the equity method in the consolidated financial statements. The groups share of profit or loss is included in the consolidated financial statements from the time of acquisition and is classified as financial income. The share of profit or loss is added to (or subtracted) the carrying amount of the investments in shares in associated companies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-13": {
"value": "Business combinations and goodwill When acquiring a business, the acquisition method is used. The consideration that is provided is measured at the fair value of transferred assets, liabilities incurred and issued equity instruments. Included in the consideration is also the fair value any contingent consideration agreement. Identified assets, liabilities and contingent liabilities are recognised at fair value at the transaction date. Non- controlling interests in the acquired entity are measured from a business combination to business combination either at fair value or to their share of the fair value of acquired entity's net assets. Transaction cost related to acquisitions are expensed when they are incurred. If business combinations take place in several stages, ownership from previous purchases shall be revalued at fair value when control is obtained with any changes in fair value recognised in profit or loss. Contingent consideration is measured at fair value at the transaction date. Subsequent changes in the fair value of the contingent consideration is recognised through profit or loss. For contingent consideration classified at equity is recognised in equity and is not subsequently remeasured. If the consideration (including any non-controlling interests and fair value of previous holdings) exceeds the fair value of identifiable assets and liabilities in the acquisition, the excess amount is recognised as goodwill. If the consideration (including any non-controlling interests and fair value of previous holdings) constitutes less than the fair value of net assets in the subsidiary as a result of a purchase on favourable terms, the difference is recognised as a gain in the income statement. Transactions with non-controlling owners in subsidiaries that do not result in loss of control are treated as equity transactions. In the event of further purchases, the difference between the consideration and the shares' proportional share of the carrying amount of net assets in the subsidiary is recognised against the equity of the parent company's owners. Gains or losses on sale to non- controlling owners are recognised accordingly in equity. Goodwill and other intangible assets with indefinite economic life are tested annually or more frequently if events or changes in circumstances indicate a potential for impairments. In connection with this, the intangible assets are allocated to cash flow-generating units or groups of cash flow-generating entities that are expected to benefit from the synergies of the business association. Each unit or group of units where goodwill has been allocated represents the lowest level of the enterprise where goodwill is followed up for internal management purposes. Goodwill is followed up by operating segment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-16": {
"value": "Functional currency and presentation currency The group's presentation currency is NOK. This is also the parent company's functional currency. Subsidiaries with other functional currencies are converted into the balance sheet date's exchange rate for balance sheet items, and profit and loss items are converted at the exchange rates prevailing at the dates of the transactions. As an approach to the specific exchange rate each day the monthly average rates are used. Translation differences are recognised in equity",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-17": {
"value": "Foreign currency Transactions in foreign currency are converted at the exchange rate at the time of the transaction. Monetary items in foreign currency are converted into NOK using the balance sheet date's exchange rate. Non-monetary items measured at historical exchange rates expressed in foreign currency are converted into NOK using the exchange rate at the time of the transaction. Gains and losses from exchange rate changes are recognised in the income statement on an ongoing basis during the accounting period. Currency gains and losses related to purchase of inventory are classified as cost of goods. This consists mainly of accounts payable in foreign currency. Assets and liabilities in foreign operations are converted into NOK using the balance sheet date's currency rate. Revenues and expenses in foreign operations are converted into NOK using average prices. The translation difference resulting from the conversion of foreign operations is recognised in other comprehensive income. Accumulated translation differences in equity are recircled into profit and loss upon divestment of foreign operations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-18": {
"value": "Revenues from contracts with customer Revenue from sale of goods is recognised in the income statement when the product is delivered to the customer. Revenues are recognised net of discounts and vat. The group's policy regarding the right of return when selling to end users varies from store to store and from country to country depending on the markets where they operate. Number of days changes periodically throughout the year and the different seasons and varies from 10 to 90 days. Estimated returns are treated as a reduction of revenues. Provisions for estimated returns is based on past experiences and recognised at the time of sale. In one of the group's customer loyalty programs, the members can vest bonus points when purchasing products. These points can be exchanged to value checks, which can reduce the price on future purchases. Revenues are recognised net of the values of these points. Payment on sales to private individuals is most often made using credit cards, credit sales handled by third parties, or the application of the group's financing solutions. Credit card fees are recognised in the income statement as other operating expenses. Payment on sales to corporate customers may also be made after ordinary invoice credit based on the company's credit rating. Webhallen offers deferred payment to customers. The income from this includes forward fees, establishment fees, and interest income. The income is accrued based on effective interest rates and classified as operating income. In addition, Komplett offers a financing solution via the partners Komplett Bank and Resurs Bank. This generates a commission income which is recognised in the income statement as other operating income. Komplett also offers the opportunity buy insurance through partners when purchasing specific products. Komplett receives a commission based on insurance policies sold. NetOnNet offers the customers to buy mobile phone subscriptions and streaming services from partners when purchasing products. For this a commission is recognised as income when the correspoding products is sold. Gift certificates are recognised as a liability when they are sold, while the income is recognised when the certificates either have been applied to purchase products or when the certificates expire.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-19": {
"value": "Classification of balance sheet items Current assets and current liabilities include items due for payment within a year after the balance sheet date, as well as items that relate to the operating cycle. Other items are classified as fixed asset / long-term liabilities. Receivables from deferred payment are considered as being part of the operating cycle, and consequently classified as a current asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-20": {
"value": "Financial assets The group classifies its financial assets into one of the categories discussed below, depending on the financial asset\u2019s contractual cash flow characteristics and the group\u2019s business model for managing them. Apart from financial assets in a qualifying hedging relationship, the group's accounting policy for each category is as follows: Fair value through profit or loss This category comprises in-the-money derivatives and out-of-money derivatives where the time value offsets the negative intrinsic value (see the \"Financial liabilities\" section for out-of-money derivatives classified as liabilities). They are carried in the statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income in the finance income or expense line. Apart from derivative financial instruments which are not designated as hedging instruments, the group does not have any assets held for trading nor does it voluntarily classify any financial assets as being at fair value through profit or loss. Amortised cost These assets arise principally from the provision of goods and services to customers (e.g. trade receivables), but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment. Impairment provisions for current and non-current trade receivables are recognised based on the simplified approach within IFRS 9 using a provision matrix in the determination of the lifetime expected credit losses. During this process, the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the trade receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being recognised in profit or loss. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. The group's financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the consolidated statement of financial position. Cash and cash equivalents includes cash in hand, deposits held at call with banks, and \u2013 for the purpose of the statement of cash flows \u2013 bank overdrafts. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position. Part of the bank deposits have limitations on disposition rights, see note 16.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-21": {
"value": "Financial liabilities The group classifies its financial liabilities into one of two categories, depending on the purpose for which the liability was acquired. Apart form financial liabilities in a qualifying hedging relationship (see below), the group's accounting policy for each category is as follows: Fair value through profit or loss This category comprises out-of-the-money derivatives where the time value does not offset the negative intrinsic value. (See \"Financial assets\" for in-the-money derivatives and out-of-money derivatives where the time value offsets the negative intrinsic value). They are carried in the consolidated statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income. The group does not hold or issue derivative instruments for speculative purpose but for hedging purposes. Other than these derivative financial instruments, the group does not have any liabilities held for trading nor has it designated any financial liabilities as being at fair value through profit or loss. Other financial liabilities Other financial liabilities include the following items: Bank borrowings and the group's redeemable preference shares are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding. Liability components of convertible loan notes are measured as described further below. Trade payables and other short-term monetary liabilities are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-22": {
"value": "Inventories Inventory is reported at the lower of cost and net realisable value. The costs comprise all costs of purchase and include expenditures directly linked to getting the goods to the central warehouses. Net realisable value is the estimated sales price (future selling price) less the estimated transaction costs. The portion of the group's inventory that is valued at net realisable value is mainly related to products that have been returned from customers. The estimated sales price of these products is assessed and calculated on the basis of historical experience, as well as the condition (quality state) of the products and which discount that needs to be given to be able to re-sell the relevant products. The discount is set based on the past experience with similar products and quality following the return. In addition, estimated transaction costs, as explained below, are deducted. When assessing realisable the value of inventory, the group considers its estimated expenses to sale of goods, which primarily comprise estimated transaction costs, such as payment fees (for debit and credit card payment processing, etc.), marketing costs and distribution costs. Other (unsold) products are valued at costs after deduction of provisions for obsolescence. Foreseeable obsolescence is assessed continuously. See note 2, section \"Provision for obsolescence\". The group\u2019s inventories consist solely of goods purchased for resale.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-23": {
"value": "Property, plant, and equipment Items of property, plant, and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognised within provisions. Depreciation on assets under construction does not commence until they are complete and available for use. Depreciation is provided on all other items of property, plant, and equipment so as to write off their carrying value over their expected useful economic lives. It is provided at the following rates: Freehold buildings 2% per annum straight line Plant and machinery 15%-25% per annum straight line Fixtures and fittings 20% per annum straight line Computer equipment 33% per annum straight line Motor vehicles 33% per annum straight line",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-24": {
"value": "Externally acquired intangible assets Externally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful economic lives. Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/ legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. The significant intangibles recognised by the group, along with their useful economic lives, are: w Trade names (indefinite) w Non-contractual customer relationships (five years)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-25": {
"value": "Goodwill Goodwill represents the excess of the cost of a business combination over the group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired. Cost comprises the fair value of assets given, liabilities assumed, and equity instruments issued, plus the amount of any non-controlling interests in the acquire, plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquire. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. For business combinations completed on or after 1 January 2010, direct costs of acquisition are recognised immediately as an expense. Goodwill is capitalised as an intangible asset with any impairment in carrying value being charged to the consolidated statement of comprehensive income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceed the fair value of consideration paid, the excess is credited in full to the consolidated statement of comprehensive income on the acquisition date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-26": {
"value": "Impairment of non-financial assets (excluding inventories and deferred tax assets) Impairment tests on goodwill and other intangible assets with indefinite useful economic lives are undertaken annually at the financial year-end. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows; its cash generating units. (Goodwill is allocated on initial recognition to each of the group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill). Impairment charges are included in profit or loss, except to the extent they reverse gains previously recognised in other comprehensive income. An impairment loss recognised for goodwill is not reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-27": {
"value": "Provision for service and warranty obligation Provision for service and warranty obligations covers future warranty obligations and other statutory obligations in connection with sold goods. The provision represents the best estimate, based on historical data and future expectations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-28": {
"value": "Equity Share capital Share capital means Komplett ASA's fully paid share capital at face value. Share premium Amount subscribed for share capital in excess of nominal value. Less transaction cost related to share issues. Other equity Includes other paid-in equity, retained earnings, and accumulated translation reserves. Cost of equity transactions Transaction costs related to equity transactions are recognised directly in equity, reducing the share premium paid. Dividends and group contributions Dividends and group contributions are first classified as liabilities when adopted by the general meeting.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-29": {
"value": "Taxes The tax expense in the income statement includes both current tax payable and changes in deferred tax / deferred tax assets. Current tax constitutes the expected tax payable on the year's taxable result at the applicable tax rates on the balance sheet date and any corrections of tax payable for previous years. Tax payable and deferred tax/deferred tax assets are calculated at the tax rate based on the in the countries that Komplett is liable to pay tax. Deferred tax/deferred tax assets are calculated on the basis of the temporary differences that exist between accounting and tax bases of assets and liabilities, as well as tax losses carried forward at year-end. Net deferred tax assets are recognised to the extent that there is convincing evidence that there will be taxable income available to utilise the deferred tax asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-30": {
"value": "Cash flow statement The cash flow statement has been prepared according to the indirect method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-31": {
"value": "Segment reporting The group's segments are based on the group's internal management reporting. The company's top decision-maker, responsible for allocating resources to and assessing earnings in the operating segments, is defined as the group management. NOTE 05 SEGMENT INFORMATION Through its well-known brands Komplett, NetOnNet, Webhallen, and Itegra, the group is serving customers in the B2C, B2B, and distribution segments. Building on decades of know-how, expertise, and deep customer commitment, the group enjoys industry leading customer satisfaction and a loyal and growing customer base. Our customers are served from ten webshops, 17 physical shops, and 30 complementary self-service, logistics and warehouse shops. With its flexible logistics and delivery platform, the group is at the forefront when it comes to same-day delivery and last-mile service from its warehouses in Sandefjord, Norway, and Stockholm and Bor\u00e5s, Sweden. For management purposes, the segments are divided relative to whether the customer is a consumer (B2C), a private company or a public entity. Further, the sale to private companies is divided into sale to resellers (Distribution) and sale to companies where the company is the end user (B2B). The segmentation is independent of the legal structure of Komplett Group and doesn't necessarily reflect the legal company in a different country. The main reason for the segmentation is the characterisation of the consumer, how to drive sales, different gross margins, and different cost structure. Komplett Group has a significant infrastructure serving all three segments. The cost related to the infrastructure is allocated to the different segments in a proportion of the usage. Webhallen and NetOnNet have a separate infrastructure and does not receive this allocation to the same extent. B2C Komplett Group\u2019s operations in the B2C segment cover sales to private consumers across Norway, Sweden, and Denmark through the brands Komplett, NetOnNet, and Webhallen. The group serves the private consumer market for electronics, technology products, and consumer goods through six online shops, selling products sourced from third-party brands and its own private labels. Komplett serves its B2C customers on the platforms Komplett.no, Komplett.se and Komplett.dk. Komplett also operates two pick-up points, one in Oslo and one at the warehouse in Sandefjord. Webhallen is an omnichannel provider within consumer electronics, with the online platform Webhallen. com and 17 retail stores and pick-up points in Sweden, located strategically around Stockholm and other bigger cities. NetOnNet has two online shops in Sweden and Norway, NetOnNet.se and NetOnNet.no, and a total of 30 complementary self-service, logistics and warehouse shops located in Sweden and Norway. B2B Komplett B2B is an online player market for corporate customers in the Nordics focusing on the small and medium sized enterprises and small office / home office segments. Komplett B2B offers its customers a fully digital customer journey through its web shops Komplettbedrift.no and Komplettforetag.se and serving the Norwegian and Swedish market, respectively. Komplett Group further expanded its operations in the B2B segment during 2021 through the acquisition of Ironstone, which is a pure cloud technology company offering IT services to corporate customers that complement traditional hardware purchases. Ironstone was consolidated into the group\u2019s operations from 1 September 2021, and its operations are reflected in the B2B segment reporting from this date. Distribution The group\u2019s activities in the distribution segment consist of large-scale distribution contracts for sale to resellers and other big entities not covered by B2B, which are operated under the Itegra brand and its own platform. Itegra is present in Norway and Sweden and serves its customers through the websites Itegra.no and Itegra.se, respectively. Other The \"Other\" segment represents group costs not allocated to the business segments. Typical cost elements under this segment include management costs and group strategic initiatives. IFRS The different effects of \"IFRS 16\" (International Financial Reporting Standards) are not part of the operational measures and are excluded from the business segments. The segmentation above is according to the internal reporting on both daily and monthly basis. Further, the segments has separate management and employees to run their business. Every month, the segments need to report to the executive management team. Transactions between the segments and the legal companies in the group are on arms-length terms. In all internal and external reporting, these transactions are eliminated. ",
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"value": "Leases All leases are accounted for by recognising a right-of-use asset and a lease liability except for: X Leases of low value assets; and X Leases with a duration of 12 months or less. Lease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the group\u2019s incremental borrowing rate on commencement of the lease is used. Variable lease payments are only included in the measurement of the lease liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term. Other variable lease payments are expensed in the period to which they relate. On initial recognition, the carrying value of the lease liability also includes: X amounts expected to be payable under any residual value guarantee X the exercise price of any purchase option granted in favour of the group if it is reasonably certain to assess that option X any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of termination option being exercised. Right of use assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and increased for: X lease payments made at or before commencement of the lease X initial direct costs incurred X the amount of any provision recognised where the group is contractually required to dismantle, remove or restore the leased asset (typically leasehold dilapidations \u2013 see note 19). Subsequent to initial measurement, lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortised on a straight- line basis over the remaining term of the lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term. When the group revises its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are discounted using a revised discount rate. The carrying value of lease liabilities is similarly revised when the variable element of future lease payments dependent on a rate or index is revised, except if the discount rate remains unchanged. In both cases, an equivalent adjustment is made to the carrying value of the right-of-use asset, with the revised carrying amount being amortised over the remaining (revised) lease term. If the carrying amount of the right- of-use asset is adjusted to zero, any further reduction is recognised in profit or loss. KOMPLETT ASA",
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"fact-33": {
"value": "Pension Defined contribution plans Defined contribution plans comprise arrangements whereby the company makes monthly contributions to the employees' pension plans, and where the future pensions are determined by the amount of the contributions and the return on the individual pension plan asset. Payments related to the contribution plans are expensed as incurred, as a part of employee benefit expenses. Participation in multi-employer schemes In Norway, some of the employees are included in a multi- employer pension arrangement. The arrangement provides a lifelong addition to the ordinary pension. Employees can choose to take out the pension from the age of 62, also next to being in work, and it provides further earnings when working until the age of 67. The scheme is a defined benefit pension scheme and is funded through premiums that are determined as a percentage of salary. Currently, there is no reliable measurement and allocation of commitment and funds in the scheme. In accounting, the scheme is treated as a defined contribution pension scheme, where premium payments are expensed on an ongoing basis, and no provisions are made in the accounts. The current premiums are set at 2.6 per cent of total salaries between 1G and 7.1G. As the scheme is set up as a pay as you go arrangement, the premiums are expected to increase in the years ahead. In Sweden, some of the employees are included in a multi- employer pension arrangment (ITP2). This arrangment is split in two parts where one part is a lifelong pension based on final salary and another part where the company makes monthly contributions to the employees' pension plans. The future pension of the latter is determined by the amount of the contributions and the return on the individual pension plan asset. Following \"Uttalande fr\u00e5n r\u00e5det f\u00f6r finansiell rapportering\", UFR10, this scheme is recognised as a defined contribution scheme. The premium for lifelong pension varies for each individual members, but the average premium for 2022 was 15.2 per cent. The employees in Sweden who are not part of ITP2 arrangment are part of ITP1, which is a normal defined contribution scheme and recognised on an ongoing basis and no provision is made in the accounts",
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"value": "Events after the balance sheet date New information about the company's position on the balance sheet date is included in the financial statements. Events that occur after the balance sheet date that do not affect the company's position on the balance sheet date, but which affect the company's future position are reported if it is of significance. NOTE 27 EVENTS AFTER THE REPORTING DATE On 6 January 2023, the company launched a subsequent offering of up to 3 390 000 new shares at a subscription price of NOK 14.75. The company received subscriptions for a total of 43 582 shares. Following the issuance of these shares, the company\u2019s share capital is NOK 70 136 464.40, divided into 175 341 161 shares, each with a nominal value of NOK 0.40. In December 2022, the company secured a revolving credit facility of NOK 1 300 million and an overdraft facility of NOK 400 million (increased to NOK 500 million in Q4). The new facilities include covenants for a minimum equity ratio of 30 per cent and a ratio of net debt to EBITDA. The net debt to EBITDA covenants are set at 4.0x and 3.75x for Q1 and Q2 of 2023 (adjusted for certain exceptional items) and will reduce to 3.0x thereafter (3.5x in Q3). The new facilities will become effective in Q1 2023. Jaan Ivar Semlitsch was appointed new chief executive officer (CEO) of Komplett ASA effective from 10 February 2023. Mr. Semlitsch takes over the role from Lars Olav Olaussen, who has been the CEO of Komplett since 2018. Thomas R\u00f8kke has been appointed chief financial officer (CFO) of Komplett ASA, effective from 1 March 2023.",
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"value": "NOTE 3.2 CHANGES IN ACCOUNTING POLICIES The following standards and amendments was mandatory application for the first time for the reporting period commencing 1 January 2022: X Annual Improvements to IFRS: 2018-2020 Cycle amendmetns to IFRS 1, IFRS 9, IAS 41 and the Illustrative Examples accompanying IFRS 16 X Conceptual Framework for Financial Reporting (Amendments to IFRS 3) X IAS 37 Provisions, Contingent Liabilities and Contingent Assets (Amendment \u2013 Onerous Contracts \u2013 Cost of Fulfilling a Contract) X IAS 16 Property, Plant and Equipment (Amendment \u2013 Proceeds before Intended Use) None of the amendments listed above have had any impact on the financial statements. Standards and amendments issued but not yet effective The following standards and amendments was mandatory application for the first time for the reporting period commencing after 1 January 2022: X IFRS 17 Insurance Contracts X Disclosure of Accounting Policies (Amendment to IAS 1 and IFRS Practice Statement 2) X Definition of Accounting Estimates (Amendment to IAS 8) X Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) X Lease Liability in a Sale and Leaseback (Amendment to IFRS 16) X IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-Current None of the amendments listed above is expected to have any material any impact on financial statements.",
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"fact-36": {
"value": "NOTE 04 FINANCIAL INSTRUMENTS \u2013 RISK MANAGEMENT General objectives, policies, and processes The group is exposed to financial risk in various areas, including currency risk. The objective with financial instruments is to reduce the financial risk to the greatest extent possible. The company's current strategy includes the use of financial instruments in the business in Sweden, while the the currency risk for the business in Norway is primarily sought reduced by continuously matching the selling price of the products against developments in purchase for goods measured in NOK, as well as buying currency at the same time placed for goods in a foreign currency. The currency is then used to pay suppliers. Many of Komplett's products are purchased and sold in a market where prices can change up to several times per day. The best hedging of currency fluctuations has therefore historically been shown to be close follow-up and change of selling price, combined with high turnover rate of goods exposed to currency risk. Capital management The group assess its capital based on the desired equity ratio based on the risk assessments in the individual companies. The objective of capital management is that the group shall have an adequate capital base for the ongoing operations and potential new projects. The capital base is mainly governed in dialogue with the owners in relation to how much of the current results are distributed in dividends. Currency risk The group is exposed to currency exchange risk arising from the import of goods for sale, both into Norway and Sweden. These transactions are mainly settled in USD and EUR. As part of the company's revenues are in foreign currency, the group is also exposed to changes in exchange rates, especially SEK and DKK. The company has entered into forward contracts for the business in Sweden to reduce the company's foreign exchange risk and thereby reduce the operating market risk. This for the same reason as mentioned above. The net exposure in each currency is as stated in the table below. The exposure is split on the functional currency of each subsidiary in the group. 31.12.2022 Functional currency (All figures in OCur million) NOK SEK Exposed currency NOK - 40.0 SEK 5.9 - EUR 0.5 6.3 USD 0.6 6.5 DKK (3.1) (0.7) GBP 0.2 0.0 PLN (0.7) - 31.12.2021 Functional currency (All figures in OCur million) NOK SEK Exposed currency NOK - 0.7 SEK 16.8 - EUR (0.3) 0.7 USD 0.5 0.2 DKK (4.8) 7.7 GBP 0.2 0.0 PLN (0.8) - Interest rate risk The group has a net overdraft facility at the end of 2022 which has not been utilised, it has a loan linked to the deferred payment portfolio in Webhallen which is drawn with NOK 49.2 million, a credit facility in NetOnNet which is drawn with NOK 76.1 million, a long-term loan at the end of 2022 of NOK 400 million, and an agreement on floating interest for both bank deposits and overdrafts. If interest rates change by one per cent, net interest expense changes by approx. NOK 1.6 million. The group has income from credit via partial payment and deferred payment and changes in interest rates will affect these. A change in interest rates by one per cent will result in a change in revenues of NOK 1.3 million per an year. Credit risk The risk of selling to private end customers is limited by the average order size, and by the fact that in the vast majority of cases, the customer pays the goods credit card. Private individuals are normally not granted credit. New retailers and business customers are credit-rated by a dedicated credit department. Careful credit limits are set and customers are manually assessed as soon as the credit limit is reached or they have overdue payments. Komplett issues only one debt collection notice prior to submission to an external debt collector. All major customers are assessed manually at each quarter- end closing. Upon review, specific provisions are made based on assessments made by the head of the credit department. This review assesses the customer's payment history. A new credit rating of the customer is obtained where new credit information is collected from our partner Bisnode. Provisions are made for all ongoing debt collection cases based on expected collection, derived from the experience of the debt collector. Currently, this amounts to 50 per cent. All cases that are added to surveillance are continuously lost. At the end of the year, the receivables from deferred payment amounted to NOK 91 million. All customers applying for deferred payment go through the group's automatic credit rating scorecard system. The scorecard systems are built together with a debt collection partner and credit reference agencies. Provisions are made based on the share for debt collection, and the debt collection company's expectations for the rate of collection. Liquidity risk At the end of 2022, the group has net unused overdraft rights of NOK 1 189.7 million. Net working capital is positive with NOK 644.5 million. The group has large seasonal fluctuations in relation to turnover. The table below shows the maturity structure of the group's financial liabilities Amounts in NOK million Total 0-6 months 6-12 months 2-3 years 4-5 years After 5 years 31 December 2022 Long-term loans 1) 486 13 13 50 410 - Short-term loans 634 634 - - - - Trade payables 1 412 1 412 - - - - Public duties 395 395 - - - - Other short-term liabilities 339 339 - - - - Total 3 265 2 792 13 50 410 - Amounts in NOK million Total 0-6 months 6-12 months 2-3 years 4-5 years After 5 years 31 December 2021 Long-term loans 1) 446 5 5 21 415 - Short-term loans 209 209 - - - - Trade payables 1 124 1 124 - - - - Public duties payable 293 293 - - - - Other short-term liabilities 212 212 - - - - Total 2 284 1 843 5 21 415 - 1) On 31 May 2021, Komplett ASA entered into a NOK 500 million unsecured revolving credit facility agreement with Skandinaviska Enskilda Banken AB (publ), with a three years' duration and 1 + 1 year renewal option. At 31 December 2022, NOK 400 million were utilised.",
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"value": "Financial instruments based on category 31 December 2022 Amounts in NOK million Financial assets at fair value Financial assets at amortised cost Financial liabilities at fair value Financial liabilities at amortised cost Assets Non-current receivables - 5 - - Other non-current financial assets - 3 - - 1 Trade receivables - 400 - - Other current financial asset - 589 - - Cash - 149 - - Currency forwards 2 Liabilities Long-term loans - - - 400 Short-term loans - - - 625 Trade payable, public duties payable, and other current liabilities - - - 2 148 31 December 2021 Amounts in NOK million Financial assets at fair value Financial assets at amortised cost Financial liabilities at fair value Financial liabilities at amortised cost Assets Non-current receivables - 34 - - Trade receivables - 806 - - Other current financial asset - 346 - - Cash - 41 - - Liabilities Long-term loans 400 Short-term loans - - - 207 Trade payable, public duties payable, and other current liabilities - - - 1 629 ",
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"fact-38": {
"value": "nformation about the group's segments is presented below. Profit or loss - 2022 Amounts in NOK million B2C B2B Distribution Other IFRS 16 Total Operating income Revenues from contract with customers 9 606 1 501 3 191 - - 14 299 Other operating revenues 178 114 16 23 (12) 319 Total operating income 9 785 1 615 3 207 23 (12) 14 618 Operating expenses Cost of goods sold (8 450) (1 339) (3 035) (0) - (12 824) Employee benefit expenses (627) (80) (60) (53) - (820) Depreciation, amortisation, and impairments (64) (8) (6) (37) (141) (256) Other operating expenses (632) (72) (44) (130) 165 (712) Total operating expenses (9 773) (1 499) (3 144) (220) 24 (14 612) OPERATING RESULT 12 116 63 (197) 12 6 Financial income and financial expenses Share of profit or loss from associates - - - 4 - 4 Financial income - - - 2 0 2 Financial expenses - - - (93) (18) (111) Net financial items - - - (87) (18) (104) PROFIT OR LOSS BEFORE TAXES 12 116 63 (284) (6) (98) Profit or loss - 2021 Amounts in NOK million B2C B2B Distribution Other IFRS 16 Total Operating income Revenues from contract with customers 6 298 1 495 3 110 - - 10 903 Other operating revenues 84 33 14 21 (12) 140 Total operating income 6 382 1 528 3 124 21 (12) 11 043 Operating expenses Cost of goods sold (5 399) (1 252) (2 931) 1 - (9 581) Employee benefit expenses (331) (63) (65) (52) - (511) Depreciation, amortisation, and impairments (48) (9) (6) (1) (65) (129) Other operating expenses (375) (57) (44) (62) 85 (453) Total operating expenses (6 153) (1 382) (3 046) (114) 20 (10 674) OPERATING RESULT 229 146 79 (93) 9 369 Financial income and financial expenses Share of profit or loss from associates - - - 3 - 3 Financial income - - - 1 2 3 Financial expenses - - - (15) (14) (28) Net financial items - - - (10) (12) (22) PROFIT OR LOSS BEFORE TAXES 229 146 79 (104) (3) 347",
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"value": "NOTE 06 REVENUES FROM CONTRACTS WITH CUSTOMERS Disaggregation of revenue The group has disaggregated revenue into various categories in the following table which is intended to: depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic date, and to enable users to understand the relationship with revenue segment information provided in note 5. Disaggregation based on type of customers Amounts in NOK million 2022 2021 Sale to consumers (B2C) 9 785 6 382 Sale to corporates (B2B) 1 615 1 528 Sale to resellers (B2B) 3 207 3 124 Other 11 9 Total 14 618 11 043 Revenues based on geographic location of customers Amounts in NOK million 2022 2021 Norway 7 351 7 126 Sweden 7 025 3 553 Denmark 243 364 Total 14 618 11 043 Revenues by product or service Amounts in NOK million 2022 2021 Sale of goods 14 299 10 903 Commission from deferred payment and sale of insurance 319 140 Total 14 618 11 043 Critical judgements The group used the following assessments which have a significant impact on the amount and time of recognition of income from contracts with customers: Sale of goods Liabilities and assets related to sales to the consumer with open purchase. In the event of ordinary sales to customers, the group allows the customer to return the item for a full refund, The terms varies from store to store and from country to country depending on the markets, but are within the range of10- 90 days (open purchase). Based on this, a refund liability is recognised (included in the line \"Sales revenue of goods\") and a right to returned goods (included in the line \"cost of goods sold\"). Historical data is used to estimate the extent of returns at the time of sale. Since the proportion of returns has been stable over it is certain that a significant reversal of income will not occur because of changes in the return grade. The estimates of returns are reassessed on each balance sheet day. The group's liabilities for repair and/or exchange of defective products under ordinary guarantees are recognised as a liability included in the line \"Other current liabilities\" in the financial statements. Customer loyalty programmes Komplett has a customer loyalty programme related to sales to consumers where the customer accumulates points based on completed purchases. Total vested points will put the customer at different levels, which give different benefits. Club members in Klubbhyllan, with the NetOnNet card, vest bonus points when purchasing products either in the stores or online. These points can be exchanged to value checks and used as discounts on future purchases. The provision depends on estimates on which discount the points will be generated when they are applied and the likelihood of actually being applied. These parameters are based on historical experience Commissions The group receives commissions for the distribution of financing via partners Komplett Bank and Resurs Bank. The consideration consists of a fixed part based on volume and a variable part based on the funding period. Since the finances are not timed, the income recognition of the part variable part is postponed until the group is entitled to the consideration. Gift certificates Gift certificates can be purchased in all webshops and physical stores. The value of the gift certificates can vary as can the experation time. Until the gift certificate has been applied to purchase products, or until the certificate has expired, there is recognised a liability in the balance sheet. Contract balances for contracts with customers Amounts in NOK million 2022 2021 Refund liabilities 21 5 Provision for warranties 20 17 Customer loyalty programme 8 - Gift certificates 38 24 Total 86 46",
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"fact-40": {
"value": "NOTE 07 EMPLOYEE BENEFIT EXPENSES AND AUDIT FEES Amounts in NOK million 2022 2021 Salaries 530 298 Social security expenses 138 67 Contribution to pension schemes 39 20 Fees for external staff 89 87 Share option plan (see note 18) 2 2 Bonuses 9 28 Other expenses 13 9 Total 820 511 The number of man-years that has been employed during the financial year: 1 251 565 Key management compensation in 2022: Amounts in NOK million Salary Bonuses earned Pension Other benefits Value of options granted Total Lars Olav Olaussen, CEO 4.48 - 0.02 0.26 - 4.76 Krister Pedersen, CFO 2.43 - 0.02 0.08 - 2.53 Trine L Jensen, head of group supply chain/IT program 2.31 - 0.02 0.21 - 2.54 Kristin H Torgersen, chief HR officer 2.10 - 0.02 0.31 - 2.43 Kjetil Wisl\u00f8ff, category and buying director (Mar-Dec) 1.18 - 0.02 0.04 - 1.24 Henri Blomqvist, managing director Webhallen (Jan-Mar) 2.26 - 0.42 0.09 - 2.77 Per Sk\u00f8ien, head of category and procurement 1.70 - 0.02 0.21 - 1.93 Jan Erik Svendsen, director B2B & Itegra (interim) (Sep-Dec) 1.53 - 0.01 0.01 - 1.55 Susanne Holmstr\u00f6m, deputy CEO and managing director of NetOnNet (Apr-Dec) 3.45 1.65 1.46 0.10 - 6.67 Anders Torell, Managing director of Webhallen (Apr-Dec) 2.16 - 0.55 0.05 - 2.75 Roger Sandberg, chief procurement officer (Apr-Dec) 2.06 1.00 0.71 0.26 - 4.03 Martin Klafstad, managing director of Komplett 3.90 - - - - 3.90 Total 29.57 2.65 3.27 1.62 - 37.11 KOMPLETT ASA X The bonus scheme for group management consists of the following elements: 1) budgeted EBIT, 2) budgeted sale, 3) discretionary share X Group management is included in the group's ordinary defined contribution pension schemes. X The company provides severance pay that is regulated by the employment contract and which is considered to be fair and reasonable for the position in question and the scope of responsibility the position holds. In special situations, the final consideration can be increased if the reason for the termination of the employment implies it. Key management compensation in 2021: Amounts in NOK million Salary Bonuses earned Pension Other benefits Value of options granted Total Lars Olav Olaussen, CEO 3.85 2.81 0.02 0.26 0.92 7.87 Krister Pedersen, CFO 2.24 1.78 0.02 0.01 0.58 4.63 Trine L Jensen, chief information & operating officer 2.17 1.58 0.02 0.22 0.52 4.51 Kristin H Torgersen, HR director (interim) (May-Dec) 1.09 0.99 0.02 0.20 - 2.29 Kjetil Wisl\u00f8ff, category and buying director (Mar-Dec) 1.96 1.62 0.02 0.11 0.64 4.34 Henri Blomqvist, managing director Webhallen 2.52 1.47 0.73 0.30 0.58 5.61 Kristin Hovland, head of commincation an advisor to CEO 0.71 0.55 0.01 0.01 0.18 1.46 Hanne Elisabeth Hagen, HR director 1.50 - 0.02 0.13 0.36 2.02 Per Sk\u00f8ien, head of category and procurement 1.52 0.99 0.02 0.21 0.36 3.11 Stian Gabrielsen, director B2B & Itegra (Jan-Aug) 2.08 - 0.02 0.01 0.50 2.62 Kristoffer G. Langballe (Jan-Apr) 0.73 0.40 0.01 0.05 - 1.18 Mats Hansen, category and buying director (Jan-Apr) 0.52 0.38 0.01 0.00 - 0.91 Jan Erik Svendsen, director B2B & Itegra (interim) (Sep-Dec) 0.38 0.40 0.01 0.01 0.22 1.01 Total 21.26 12.96 0.95 1.51 4.87 41.56 X The bonus scheme for group management consists of the following elements: 1) budgeted EBIT, 2) budgeted sale, 3) discretionary share X Group management is included in the group's ordinary defined contribution pension schemes. X The company provides severance pay that is regulated by the employment contract and which is considered to be fair and reasonable for the position in question and the scope of responsibility the position holds. In special situations, the final consideration can be increased if the reason for the termination of the employment implies it. Compensation to the board of directors: Amounts in NOK million Role Committee 2022 2021 Jo Lunder (22-24) Chair Compensation 0.48 0.22 Nils Selte (21-Jun 22) Chair Compensation 0.18 0.37 Lars B Thoresen (19-23) Director Audit 0.41 0.27 Sarah Willand (21-23) Director Compensation 0.38 0.25 Jennifer Geun Koss (20-23) Director Audit 0.36 0.38 Anders Odden (18-23) Worker director 0.15 0.14 Nora Eld\u00e5s (21-23) Worker director 0.15 0.10 Camilla Johansen (19-21) Worker director - 0.03 Sverre Kj\u00e6r (21-23) Nomination 0.08 - Karin B Orgland (21-23) Nomination 0.04 - Nina C. H S\u00f8rli (21-23) Nomination 0.04 - Total 2.27 1.76 Effective since June 2021, a long-term incentive programme (the \"LTI program\") was established for the executive management team, key employees and certain identified young talents. At 31 December 2022, 23 employees were included in the option programme. The share option plan is further presented in note 18. Below is an overview of management share options: Key management - share option Opening balance Granted For- feited Exer- cised Average exercise price (A) Ending balance Average exercise price (B) Average maturity Lars Olav Olaussen, CEO 58 127 - - - - 58 127 64.43 3.48 Krister Pedersen, CFO 36 711 - - - - 36 711 64.43 3.48 Trine L Jensen, Head of group supply chain / IT program 32 668 - - - - 32 668 64.43 3.48 Kjetil Wisl\u00f8ff, category and buying director (Mar 21 - Mar 22) 40 566 - (40 566) - - - - - Henri Blomqvist, managing director Webhallen (Oct 20 - Apr 22) 36 714 - (29 372) - - 7 342 61.80 3.48 Per Sk\u00f8ien, head of category and procurement (Sep 19 - Mar 22) 22 944 - - - - 22 944 64.43 3.48 Jan Erik Svendsen, director B2B & Itegra (interim) (Sep 21 - Mar 22) 13 575 - - - - 13 575 64.43 3.48 Total 275 415 - (88 294) - 187 121 - - (A) - average exercise price for options exercised during the year (B) - Average exercise price for options at the end of the year The options will vest gradually over three years after grant, of which 20 per cent of the options will vests after one year, 20 per cent will vest after two years, and the remaining 60 per cent will vest after three years. All options will expire five years after the date of grant. Shares held by group management and board members at 31 december 2022: Number of shares Lars Olav Olaussen, CEO (R og L Invest AS) 516 164 Susanne Holmstr\u00f6m, deputy CEO and managing director of NetOnNet 48 Krister Pedersen, CFO (Crit AS) 174 684 Trine L Jensen, Head of group supply chain/IT program (TLJ Invest AS) 102 590 Kristin H Torgersen, chief HR officer 11 835 Jon Martin Klafstad, managing director of Komplett (AS Master Trading) 50 564 Anders Torell, managing director of Webhallen (Grand Mosse Konsult AB) 16 949 Jo Olav Lunder, Chair (Cigalep AS) 391 777 Fabian Bengtson, Director (SIBA Invest AB) 55 581 404 Lars Bj\u00f8rn Thoresen, Director (LT Invest AS) 378 646 Jennifer Geun Koss, Director 4 166 Anders Odden, Worker director 8 333 Total 57 237 160 Pension: Komplett is obliged to have occupational pension pursuer of the Mandatory Occupational Pension Act and in 2006 established a scheme with a defined contribution pension for employees in Norway. The scheme complies with the requirements of this Act. Employees in the Norway also have a contractual pension scheme (AFP). Due to the employee's age composition, obligations related to this are not actuated and no obligation has been made relating to this. This year's recognised expenses for defined contribution plans (including multi employer plans) amount to NOK 11.4 million In Sweden, there are two pension schemes: ITP1 and ITP2. Employees born in 1978 or before are members of ITP2, while the remaining employees are part of ITP1. ITP2 is a mixed scheme with one part based on final salary and one part based one a fixed contribution. ITP2 is is a multi- employer plan and fully recognised as a defined contribution plan. This according to UFR10 \"Uttlanade fr\u00e5n r\u00e5det f\u00f6r finansiell rapportering\". ITP1 is a defined contribution plan and in total, this year's recognised expenses for defined contribution plans amount to NOK 27.8 million.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-41": {
"value": "Audit fees The table below shows BDO and Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT. Audit fees to the auditors in the group entities is as follows (excluding VAT) Amounts in NOK million 2022 2021 Statutory audit 4.41 2.80 Other assurance services 0.22 0.31 Other non-assurance services 0.23 0.85 Total 4.86 3.96",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-42": {
"value": "NOTE 08 FINANCE INCOME AND EXPENSES",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "Finance income Amounts in NOK million 2022 2021 Interest income 1.69 1.03 Interest from leases 0.26 1.90 Other finance income 0.17 0.23 Total financial income 2.13 3.16",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-44": {
"value": "Finance expenses Amounts in NOK million 2022 2021 Interest on debts and borrowings 82.66 14.46 Interest on leases 17.89 13.70 Foreign exchange losses (0.13) (0.21) Other finance expenses 10.48 0.42 Total finance expenses 110.90 28.37",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-45": {
"value": "NOTE 09 INCOME TAX Taxable income Amounts in NOK million 2022 2021 Result from continued operations (98) 347 Result from discontinued operations 12 - Non taxable items 1) 51 8 Correction of previous years - (96) Use of tax loss carried forward (218) (34) Changes in temporary differences 45 (22) Taxable income (208) 202 Income tax expense: Current income tax (29) 66 Correction of previous years current income taxes 2) (0) (21) Changes in deferred tax (24) 2 Total income tax expense (54) 48 Income tax expenses from discontinued operation 3 - Income tax expense from continued operation (56) 48 Total income tax expense from continued - and discontinued operation (54) 48 Income tax expense Norwegian operations (39) 53 Income tax expense foreign operations (15) (5) Total income tax expense (54) 48 KOMPLETT ASA ) Includes non-deductible costs such as transaction costs, representation, gifts and non-taxable income such as capital gains and dividends from associated companies. 2) NOK 22 million is a result of a positive outcome in a tax case that applies to the years 2012 to 2016 and which has not previously been included in the basis for capitalised deferred tax assets Reconciliation of effective tax rate Amounts in NOK million 2022 2021 Profit before tax (86) 347 Income tax based on applicable tax rate (22%) (19) 76 Effect from foreign currency and different tax rates 1 (0) Changes in not recognised tax loss carried forward 0 3 Effect of income from associated company after tax (1) (0) Correction of previous years current income taxes (0) (21) Not deductible expenses 12 2 Effect of used not capitalised deferred tax asset (47) (1) Effect of recognition of deferred tax asset - (11) Income tax expense (54) 48 Effective tax rate 62.6% 13.7%",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-46": {
"value": "Temporary differences and tax positions Amounts in NOK million 2022 2021 Intangible assets 1 437 89 Property, plant, and equipment (26) (84) Inventories (34) (19) Receivables (6) (3) Provisions (28) (26) Tax losses carried forward 3) (352) (282) Total temporary differences and tax positions 992 (324) Temporary differences and tax positions not included in the basis for deferred tax 202 208 Basis for deferred tax 1 194 (116) Net deferred tax 245 (25) Specification in the statement of financial position: Deferred tax asset 245 (25) Net deferred tax 245 (25) 3) The tax loss carried forward has occurred in the period 2002 - 2019. When calculating the group's deferred tax assets, tax loss carried forward is only included to the extent that there is convincing evidences that tax losses can be utilised. It is the company's assessment that the activated tax benefit can be exploited. Under current tax rules, there is no expiration date related to the tax-reducing temporary differences.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-47": {
"value": "Tax payable in the statement of financial position: Current income tax payable 4) (29) 66 Used not capitalised deferred tax asset 47 - Prepaid tax (1) 2 Net tax payable 17 68 4) The main part of this tax claim lapses in the event of a positive outcome in an unresolved tax case",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-48": {
"value": "NOTE 10 EARNINGS PER SHARE The basic earnings per share are calculated as the ratio of the profit for the period that is due to the shareholders of the parent divided by the weighted average number of ordinary shares outstanding. On the 28th of May, the shareholders meeting resolved to merge the two separate classes of shares , by changing all shares to ordinary shares. For the calculation of earning per share this is treated as a settlement of the preference shares by issuing ordinary shares. The difference between the fair value the ordinary shares \"issued\" and the carrying amount of the preference shares settled is charged against the result allocated to the holders of ordinary shares. Dividends paid or payable to the holders of preference shares is also charged against the result allocated to the holders of ordinary shares. Earnings per share Amounts in NOK million 2022 2021 Result allocated to the holders of ordinary shares Profit from continuing operations (42) 300 Profit from discontinued operations 10 0 Dividend payable to preference share holders - (48) Additional dividend paid to holders of preference shares - (173) Difference between fair value and carrying amount on conversion 1) - (1 775) Result allocated to the holders of ordinary shares (32) (1 696) Profit from discontinued operations 10 0 Profit from continued operations (42) (1 696) Average number of shares Shares at the beginning of the period 72 255 155 4 335 309 Effect of merging the two classes of shares - 5 900 838 Effect of new shares 32 459 501 - Average number of shares 104 714 656 10 236 147 Effect of 1 to 5 split 2) 51 180 734 Earnings per share (basic and diluted) - in NOK (0.31) (33.14) Earnings per share (basic and diluted) in NOK from continuing operations (0.40) (33.14) 1) Canica holds 100 per cent of the preference shares and close to 100 per cent of the ordinary shares. The theoretical loss/charge towards the result allocated to the holders of ordinary shares is an off market transaction, and the charge included above holds little meaning and is just theoretical. 2) In May, the shareholders at the shareholders meeting resolved a 1 to 5 split of the shares in the company. For the calculation of earnings per share, the split is adjusted for retrospectively. Diluted earnings per share The group has an option programme (see note 18), but since earnings per share are negative, this has no dilutive effect. There are also no other instruments that will have a dilutive effect on earnings per share at 31 December 2022.",
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"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-49": {
"value": "NOTE 11 INTANGIBLE ASSETS Amounts in NOK million Goodwill Software Other intangible assets Total Cost at 31 December 2021 553 545 243 1 341 Additions from acquisition of companies 1 688 63 1 381 3 132 Additions - 89 - 89 Disposals - (2) - (2) Foreign currency effects 10 (0) 7 16 Cost at 31 December 2022 2 251 694 1 631 4 576 Acc. amortisation and impairments at 31 December 2021 (119) (432) (170) (721) Amortisation charge - (47) (37) (84) Disposals - 2 - 2 Foreign currency effects - 0 1 1 Acc. amortisation and impairments at 31 December 2022 (119) (476) (206) (802) Carrying amount at 31 December 2021 433 113 73 620 Carrying amount at 31 December 2022 2 131 218 1 424 3 773 Carrying amount of assets with indefinite life 2 131 - 1 127 3 259 Amortisation rate 15 - 25% 14 - 20% The group amortises all intangible asset based on the linear method. Useful economic life 2022 2021 Customer relations 5 - 7 year 5 - 7 year Software 3 - 7 year 3 - 7 year Other intangible assets relate to the purchase of brand names, customer relationships and added value on leases. Brand names are considered to have an indefinite lifetime and are therefore not depreciated but are subject to annual impairment testing. The depreciation period for customer relationships is based on the best estimate for economic life for the assets. Goodwill acquired through acquisitions is allocated to six individual cash-generating units for the impairment test. Intangible assets by segment or CGU at 31 December 2022 Amounts in NOK million Goodwill Trade names Customer relations Total CGU/Segment Komplett B2C 148 - - 148 Komplett B2B 223 - - 223 Itegra 68 5 - 73 Webhallen Sweden AB 290 48 - 338 Ironstone 78 5 10 94 NetOnNet 1 324 1 069 287 2 679 Total at 31 December 2022 2 131 1 127 297 3 555",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-50": {
"value": "Impairment test of goodwill and intangible assets Goodwill is allocated to the group's cash flow-generating units as shown above. The recoverable amount of the cash- generating units is calculated based on the value of the asset for the business (value of use). The impairment tests are based budgets for next year with a projection based on long-term strategic plans. The man- agement has set budgeted figures for 2023 based on previ- ous performance and expectations for market developments. Growth rates for the period 2023 - 2027, are in accordance with the management's long-term plan and are used as pro- jections of budgeted figures for 2023. After 2027 two per cent perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU. Impairment test of the cash-generating unit Komplett B2C The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of -1.7 per cent to 11.2 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range 1.9 - 4.2 per cent in the firs five-year period, and 3.0 per cent in the calculation of the terminal value. A WACC of 11.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth N/A Changes in EBIT margin Decrease from 3.0 to -0.1% Change in discount rate increase from 11.0% to 34.2% Any changes in key assumption that would result in the value in use being equal to the carrying amount is considered to exceed reasonable changes. Impairment test of the cash-generating unit Komplett B2B The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of 2.0- 12.4 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range 8.8 - 10.8 per cent in the firs five-year period, and 8.0 per cent in the calculation of the terminal value. A WACC of 11.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth N/A Changes in EBIT margin Decrease from 8.0% to -1.4% Change in discount rate Increase from 11.0% to 43% Any changes in key assumption that would result in the value in use being equal to the carrying amount is considered to exceed reasonable changes. Impairment test of the cash-generating unit Itegra The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of 2.0 - 5.8 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range 2.1 - 2.4 per cent in the firs five-year period, and 2.4 per cent in the calculation of the terminal value. A WACC of 11.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth N/A Changes in EBIT margin Decreased from 2.4% to 1.2% Change in discount rate Increased from 11% to 16.8% Any changes in key assumption that would result in the value in use being equal to the carrying amount is considered to exceed reasonable changes. Impairment test of the cash-generating unit Webhallen Sweden AB The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of 3.0 - 9.4 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range -0,1 per cent to + 3.5 per cent in the first five-year period, and 3.5 per cent in the calculation of the terminal value. A WACC of 10.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth Decrease from 2.0% to-0.9% Changes in EBIT margin Decrease from 3.5% to 2.7% Change in discount rate Increase from 10.0% to 11.7% The value in use is close to the carrying amount and changes in key assumption might change the conclusion related to impairment. Calculated headroom 31 December 2022 is SEK 131 million. Impairment test of the cash-generating unit Ironstone The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of 15 - 59 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range 3.1 - 8.7 per cent in the first five-year period, and 6.2 per cent in the calculation of the terminal value. A WACC of 12.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth Decreased from 2.0 to -3.1% Changes in EBIT margin Decreased from 6.2 to 3.8% Change in discount rate Increased from 12.0 to 15.3% The value in use is close to the carrying amount and minor changes in key assumption might change the conclusion. Calculated headroom 31 December 2022 is NOK 38 million. Impairment test of the cash-generating unit NetOnNet The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth of negative 3 per cent to positive 10 per cent in revenues in the first five-year period, which is reduced to a 2.0 per cent perpetual growth from year 6. The EBIT margin is assumed to be in the range 2.1 - 5.6 per cent in the firs five-year period, and 5.0 per cent in the calculation of the terminal value. A WACC of 10.0 per cent after tax is used for the value in use calculation. Sensitivity The following reasonable possible changes in key assumption would result in the value in use being equal to the carrying amount. Changes in cash flow assumptions below are related to changes in the terminal value. In per cent Change in revenues growth Decreased from 2.0 to 1.7% Changes in EBIT margin Decreased from 5.0 to 4.9% Change in discount rate Increased from 10.0 to 10.2% The value in use is close to the carrying amount and minor changes in key assumption might change the conclusion. Calculated headroom 31 December 2022 is SEK 75 million.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "NOTE 12 PROPERTY, PLANT, AND EQUIPMENT Amounts in NOK million Leasehold improvements Machinery and equipment Total Cost at 31 December 2021 30 320 351 Additions from acquisition of companies 12 64 76 Additions 2 58 60 Disposals (1) (39) (39) Foreign currency effects 0 (1) (1) Cost at 31 December 2022 44 402 446 ",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-51": {
"value": "Acc. depreciation and impairments at 31 December 2021 (28) (295) (323) Depreciation (4) (27) (31) Disposals 0 39 39 Foreign currency effects (0) 2 1 Acc. depreciation and impairments at 31 December 2022 (31) (282) (313) Carrying amount at 31 December 2021 3 25 28 Carrying amount at 31 December 2022 13 121 134 Economic life 3 - 5 years 3 - 7 years Depreciation rate 20% 15 - 25% Depreciation method Linear Linear",
"dimensions": {
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "NOTE 13 INVESTMENTS IN ASSOCIATES The following entities have been included in the consolidated financial statements using the equity method: Name Country Industry Proportion of ownership Fabres Sp. Z.o.o. Poland Consulting 40.0% Based on an overall assessment where size and complexity are taken into account, Fabres Sp. Z.o.o. is considered to be significant associates. Further information regarding this company is disclosed below. Fabres Sp. Z.o.o. Book value Amounts in NOK million 2022 2021 At 1 January 10.8 8.7 Share of profit after tax 4.4 3.2 Dividend (1.6) (1.1) At 31 December 13.6 10.8 Fabres Sp. Z.o.o. is domiciled in Poland with office in Poznan. The company is a consulting firm providing IT an finance services. Fabres Sp. Z.o.o. Summarised financial information Amounts in NOK million 2022 2021 Assets 17.4 14.3 Liabilities 1.8 1.9 Equity 15.5 12.4 Revenues 24.5 20.1 Total operating expenses (17.9) (15.1) Net financial items (0.2) 0.0 Profit of the year 6.3 5.0",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-54": {
"value": "NOTE 14 TRADE AND OTHER RECEIVABLES Trade receivables Amounts in NOK million 2022 2021 Trade receivables at face value at 31 December 315 684 Less: Provision for impairment of trade receivables (6) (8) Net trade receivables 309 676 Receivables written off during the years 15 8 Collected on receivables written of in prior periods (3) (3) Changes in provision during the year (2) 2 Impairment loss during the year 10 8 The lifetime expected loss provision for trade receivables is as follows: Total Current 0-30d 30-60d 60-90d >90d At 31 December 2022 309 225 58 12 9 6 At 31 December 2021 676 579 82 8 4 4 Receivables from deferred payment arrangements Amounts in NOK million 2022 2021 Gross amount receivable at 1 January 135 166 Less provision at 1 January (5) (14) Carrying amount 1 January 130 152 Additions during the year 101 88 Down payments (127) (122) Interest income 21 25 Net losses during the year (2) (22) Change in loss provision (3) 8 Carrying amount 1) at 31 December 119 130 Receivables due during next twelve months 78 51 Receivables due after twelve months 21 84 Less provision for losses (9) (5) Total 91 130 1) Carrying amount = gross receivables - loss provision Other current receivables Amounts in NOK million 2022 2021 Public duties receivable (VAT)/Tax 3 - Receivables from suppliers 332 261 Current lease liabilities - 12 Prepaid payroll element on option 11 21 Other receivables and prepaid expenses 117 21 Sum 464 315 Non-current receivables Amounts in NOK million 2022 2021 Rent deposits 4 1 Warranty - The Swedish Customs 1 1 Pension premium fund 3 1 Other non-current receivables - 1 Non-current lease receivable - 32 Sum 8 34 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-55": {
"value": "NOTE 15 INVENTORIES Amounts in NOK million 2022 2021 Inventories carried at cost 1 979 1 316 Provision not allocated to specific goods (50) (20) Booked value 1 928 1 305 Amounts in NOK million 2022 2021 Changes in provision for impairment included in cost of cost sold 9 5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-56": {
"value": "NOTE 16 CASH AND CASH EQUIVALENTS Amounts in NOK million 2022 2021 Cash at hand and on demand bank deposits 149 41 Restricted funds Amounts in NOK million 2022 2021 Bank deposits bound for payment of tax due 2.2 0.8 Rent deposits 1.2 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-57": {
"value": "NOTE 17 SHARE CAPITAL, SHAREHOLDER INFORMATION, AND DIVIDEND Number of shares 2022 2021 Ordinary shares 175 297 579 72 255 155 Date/year Number of shares Nominal value NOK Type of change Share capital NOK million Share premium reserve NOK million 31 December 2019 14 451 031 2.00 29 1 075 31 December 2020 14 451 031 2.00 29 1 075 May 2021 72 255 155 0.40 Split 1) 29 1 075 31 December 2021 72 255 155 0.40 29 1 075 04 April 2022 107 497 579 0.40 43 2 780 16 November 2022 134 997 579 0.40 54 3 175 08 December 2022 175 297 579 0.40 70 3 741 1) In May 2021, the shareholders at the shareholders meeting resolved a 1 to 5 split of the shares in the company. All issued shares have equal voting rights and the right to receive dividend. For computation of earning per share and diluted earning per share, see note 10. The 20 largest shareholders at 31 December 2022 Name Holding Stake Type of account 1 Canica Invest AS 74 376 317 42.43% Ordinary 2 SIBA Invest AB 55 581 404 31.71% Ordinary 3 Verdipapirfondet Alfred Berg Gambak 5 532 206 3.16% Ordinary 4 The Bank of New York Mellon 4 398 418 2.51% Nominee 5 The Bank of New York Mellon 3 331 182 1.90% Nominee 6 The Northern Trust Comp, London 3 300 000 1.88% Nominee 7 Verdipapirfondet Holberg Norge 2 100 000 1.20% Ordinary 8 Verdipapirfondet Holberg Norden 2 100 000 1.20% Ordinary 8 Morgan Stanley & Co. Int. Plc. 1 887 234 1.08% Nominee 10 Sole Active AS 1 883 646 1.07% Ordinary 11 Wenaasgruppen AS 1 273 370 0.73% Ordinary 12 Verdipapirfondet Storebrand Norge 1 174 943 0.67% Ordinary 13 BNP Paribas 1 162 340 0.66% Nominee 14 Verdipapirfondet Pareto Investment 1 145 000 0.65% Ordinary 15 Citibank, N.A. 910 735 0.52% Nominee 16 UBS Europe SE 898 359 0.51% Nominee 17 Str\u00f8mstangen AS 713 539 0.41% Ordinary 18 Vineberg Invest AS 713 538 0.41% Ordinary 19 Nian AS 685 625 0.39% Ordinary 20 UBS AG 618 057 0.35% Nominee Total top 20 163 785 913 93.43% Total number of shares 175 297 579 100.00% Shares held by board directors and CEO Title Number of shares Jo Lunder (Cigalep AS) Chair 391 777 Fabian Bengtsson (SIBA Invest AB) Director 55 581 404 Lars Bj\u00f8rn Thoresen (LT Invest AS) Director 378 646 Jennifer Koss Director 4 166 Anders Odden Worker director 8 333 Lars Olav Olaussen (R og L Invest AS) CEO 516 164",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "Dividends/group contributions The company has paid out the following dividends (group contributions): Amounts in NOK million 2022 2021 Extraordinary dividends to A-shares - 400 KOMPLETT ASA",
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"value": "NOTE 18 SHARE OPTION PLAN The company has a long-term incentive programme, implemented as a share option programme, for members of the management, key employees and certain identified young talents. The programme has been adopted by the board of directors of Komplett ASA (\"the company\") to reward employees by enabling them to acquire shares of the company. At 31 December 2022, 23 employees were included in the option programme. The strike price for the options granted are based on the final offer price including a premium of 3 per cent annually from grant date until the options are vested. The programme is measured at fair value at the date of the grant and the value of the issued options is expensed over the vesting period, which in this case is gradually over three years after grant. The Black-Scholes option-pricing model has been used to calculate the fair value. The cost of the employee share-based transaction is expensed over the average vesting period. The value of the issued options of the transactions that are settled with equity instruments (settled with the company\u2019s own shares) is recognised as salary and personnel cost in profit and loss and in other equity. Social security tax on options is recorded as a liability and is recognised over the estimated vesting period. No options were granted during 2022. Total costs and social security provisions Amounts in NOK million 2022 2021 Total IFRS cost 1.72 2.30 Total social security provisions - 0.11 Quantity and weighted average prices 2022 2021 Activity Number of instruments Weighted average Strike price Number of instruments Weighted average Strike price Outstanding options 1.1 618 025 64.43 - - Granted - - 651 107 64.43 Terminated (217 000) 64.62 (33 082) 64.43 Outstanding options 31.12 401 025 64.32 618 025 64.43 Vested CB 92 973 61.80 - - Outstanding Instruments Overview at 31. December 2022 Outstanding Instruments Vested Instruments Expiry/ vesting date Strike price Number of instruments Weighted average remaining contractual life Weighted average strike price Vested instruments 31.12.2022 Weighted average strike price 2022 61.80 123 594 4.48 61.80 92 973 61.80 2023 63.65 123 594 4.48 63.65 - - 2024 65.56 370 837 4.48 65.56 - - Total 401 025 92 973 Outstanding Instruments Overview at 31. December 2021 Outstanding Instruments Expiry/vesting date Strike price Number of instruments Weighted average remaining contractual life Weighted average strike price 2022 61.80 123 594 4.48 61.80 2023 63.65 123 594 4.48 63.65 2024 65.56 370 837 4.48 65.56 Total 618 025",
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"language": "en",
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"value": "NOTE 19 LEASES Right-of-use assets The group's leased assets include offices and other real estate. The group's right of use assets are categorised and presented in the table below: Summary of the right-of-use assets Amounts in NOK million Land and buildings Vehicles Total At 1 January 2021 255 - 255 Additions incl.adjustments to existing contracts 70 - 70 Amortisation (65) - (65) Foreign currency effects (6) - (6) At 31 December 2021 253 - 253 At 1 January 2022 253 - 253 Additions from acquisition of companies 336 2 339 Additions incl. adjustments to existing contracts 105 0 106 Amortisation (140) (1) (141) Foreign currency effects 3 - 3 At 31 December 2022 557 2 559 Economic life/lease term 1-9 years Amortisation method Straight line Lease liabilitiies Amounts in NOK million 31.12.2022 31.12.2021 Undiscounted lease payments and year of payment Less than 1 year 172 80 1-2 years 150 71 2-3 years 114 58 3-4 years 70 45 4-5 years 42 26 More than 5 years 51 67 Total undiscounted lease payments 599 347 Summary of the lease liabilities Amounts in NOK million 2022 2021 At 1 January 2022 310 318 Additions 379 70 Interest expenses 18 14 Lease payments (165) -85 Foreign currency effects 16 -6 Total lease liabilities at 31 December 558 310 Whereof: Current lease liabilities 167 80 Non-current lease liabilities 391 230 Total cash outflows for leases 165 85 The lease contracts do not include any restrictions with regards to the group's dividend policy or financing opportunities. Lease payment expensed Amounts in NOK million 2022 2021 Summary of the right-of-use assets Expensed lease payment for short-term leases and low value leases 17.6 2.4 Variable lease payments 22.4 0.1 Lease receivable from finance lease The group subleases the facilities that were used by the subsidiary Marked Gruppen AS. The sublease is for the remaining lease period and is therefore a finance lease. Amounts in NOK million 2022 2021 At 1 January 2020 - Additions 60 Interest income 2 Lease payments received (11) Total lease reveivable at 31 December 2020 51 At 1 January 43 51 Additions (31) 2 Interest income 0 2 Lease payments received (13) (12) Total lease reveivable at 31 December - - Whereof: Current lease receivable - 12 Non-current lease receivable - 32",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "NOTE 20 OTHER CURRENT LIABILITIES AND LONG-TERM DEBT other current liabilities Amounts in NOK million 2022 2021 Provision for service and guarantee obligations 30 17 Accrued employee benefit expenses 89 62 Provision from contract with customer (cf. note 6) 86 46 Other short term liabilities 132 86 Total other current liabilities 337 212",
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"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-61": {
"value": "Long term debt Amounts in NOK million 2022 2021 Long-term loans 400 400 Lease liabilities 391 230 Total long term debt 791 630",
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"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-64": {
"value": "NOTE 21 PROVISION FOR SERVICE AND GUARANTEE OBLIGATIONS",
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"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:254900PS6TE65C9V4D71",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-65": {
"value": "Amounts in NOK million 2022 2021 At 1 January 17 15 Additions from acquisition of companies 15 - Utilised during the year (29) (3) Additions services and guarantee obligations for the year 27 5 At 31 December 30 17 Provisions for service and warranty obligations are made on an ongoing basis based on obligations from sales. The provision is based on estimated costs for service and warranty repairs and an expectation of returns of products sold based on historical data.",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-63": {
"value": "NOTE 22 NOTES SUPPORTING THE CASH FLOWS Transactions without cash flow effects from financing activities are presented in the reconciliation of the movement in financial liabilities in the subsequent tables. 2022 Amounts in NOK million Non-current loans and borrowings Current loans and borrowings Other non-current financial liabilities Total At 1 January 2022 (400) (207) (49) (656) Cash flows - 24 - 24 Non-cash flows: - Additions from acquisition of companies - (442) - (442) - Miscellaneous provisions - - (8) (8) - Fair value adjustments of issued put liability - - 12 12 At 31 December 2022 (400) (625) (46) (1 071) KOMPLETT ASA 2021 Amounts in NOK million Non-current loans and borrowings Current loans and borrowings Other non-current financial liabilities Total At 1 January 2021 - (48) - (48) Cash flows (400) (160) - (560) Non-cash flows: - Fair value adjustments of issued put liability - - (49) (49) At 31 December 2021 (400) (207) (49) (656)",
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"fact-66": {
"value": "NOTE 23 PLEDGES AND GUARANTEES Amounts in NOK million Classification Total facility Covenants (C) /Pledge (P) Utilised 31.12.2022 Utilised 31.12.2021 Type Revolving credit facility Long-term loans NOK 500 million C - leverage ratio < 3.00 400 400 Overdraft facility Bank overdraft NOK 500 million C - acc. receivable/ Inventory > 500 - 162 Credit facility Bank overdraft SEK 100 million P - sales agreements eligible of financing > 0 49 45 Revolving Credit facility Short-term loans SEK 650 million C - equity ratio < 0.25 leverage ratio < 3.25 P - business mortage SEK 450 million and Inventories NOK 100 million 76 - Bridge loan Short-term loans NOK 500 milion 500 - Total 1 025 607 On 31 May 2021, Komplett ASA entered into a NOK 500 million unsecured revolving credit facility agreement with Skandinaviska Enskilda Banken AB (publ), with a three years' duration and 1 + 1 year renewal option. At 31 December 2022, NOK 400 million were utilised. The group has a Cash pool with a multi-currency overdraft limit of NOK 500 million, at 31 December 2022. This has not been utilised at 31 December 2022. Komplett Services AS is the principal in the cash pool arrangement. In addition, there is a credit facility secured by collateral in Webhallen's Swedish receivables from deferred payment arrangements. The agreement is limited up to SEK 100 million, at 31 December 2022, SEK 52 million were utilised. NetOnNet AB has a revolving credit facility of SEK 650 million, as at 31 December 2022, SEK 80 million were utilised. The bridge loan is linked to the aquisition of the shares in NetOnNet AB and was initially of NOK 1 500 million, as at 31 December 2022 the bridge loan was NOK 500 million. Covenants are measured and reported quarterly. The group was in compliance with financial covenants in 2022. In December 2022, the company has secured a new revolving credit facility in the amount of NOK 1 300 million and an overdraft facility in the amount of NOK 400 million (increased to NOK 500 million in Q4 each year). These will be effect in Q1 2023 and replace all the beforementioned facilities except the bank overdraft of SEK 100 million which will continueas before. In 2022, the company entered into a factoring agreement with Resurs Bank and at 31 December 2022, there is a plegde in trade receivables in Komplett Services AS and Komplett Distribusjon AS of NOK 900 million respectively. Financial guarantees Amounts in NOK million 2022 2021 Guarantees related to leases 24 6 The tax collector 12 12 Total 36 18 Total mortgage-backed liabilities and financial guarantees 161 64",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-67": {
"value": "NOTE 24 RELATED PARTY TRANSACTIONS In addition to subsidiaries and associated companies, the group\u2019s related parties include its majority shareholders, all members of the board of directors, and key management, as well as companies in which any of these parties have either controlling interests, board appointments or are senior staff. All transactions have been entered into in accordance with the arms' length principle, meaning that prices and other main terms and conditions are deemed to be commercial. All significant transactions with related parties that are not eliminated in the group accounts are presented below: Parties Amounts in NOK million 2022 2021 Kuller\u00f8d Eiendom AS\u00b9 Lease of office and warehouse 26 25 F&H Asia Limited\u00b9 Purchase of products 66 108 Resurs & Solid\u00b2 Sales of products 7 - Resurs & Solid\u00b2 Sale of services and profit sharing 103 - SIBA Fastigheter AB\u00b2 Lease of office and warehouse 13 - Total 215 133 1) Related entities owned by the company's ultimate parent company in the greater Canica group of companies. 2) Related entities owned by the company's ultimate parent company in the greater Siba group of companies.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-68": {
"value": "NOTE 25 CONSOLIDATED COMPANIES The following companies are included in the consolidated financial statement for 2022 Parent company Komplett ASA Subsidiaries Country of incorporation Proportion of ownership Komplett Services AS Norway 100.0% Komplett Services Sweden AB Sweden 100.0% Komplett Distribusjon AS Norway 100.0% Komplett Distribution Sweden AB Sweden 100.0% NetOnNet AB Sweden 100.0% Webhallen Sverige AB Sweden 100.0% Ironstone Holding AS Norway 72.15% Ironstone AS 1) Norway Ironstone AB 1) Sweden Subsidiaries without activity Marked Gruppen AS Norway 100.0% 1) 100 per cent owned by Ironstone Holding AS.",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-69": {
"value": "NOTE 26 BUSINESS COMBINATIONS AND DISCONTINUED OPERATIONS Business combinations in 2022 On 9 February 2022, the group announced that it had entered into an agreement with SIBA Invest for the combination of Komplett Group and NetOnNet Group through an acquisition of all issued and outstanding shares in NetOnNet by the company. The transaction was structured as an acquisition, where SIBA Invest received a consideration that comprised the combination of (i) 35 242 424 new shares and (ii) NOK 1 500 million in cash, with an addition of 4 per cent interest calculated from 30 September 2021 to 4 April 2022. The combination of NetOnNet and Komplett was completed 4 April 2022, at which date SIBA Invest subscribed for the listing shares. NetOnNet has been consolidated into Komplett's financial statements as of 1 April 2022. The transaction supports Komplett\u2019s strategic ambitions and is expected to allow for significant economies of scale and enable cost synergies, mainly related to sourcing, of at least NOK 200 million on an annual basis with expected full effect within 24 months of the completion of the transaction. The share price is for pro forma purposes set at NOK 48.80, which was the share price on the Oslo Stock Exchange on 4 April 2022. NetOnNet Group was founded in 1999, and believes it is a leading online-first electronics platform that offers both well-known third party brands and private label products. Sales are generally generated online, as well as through complementary service centres in Sweden and Norway. NetOnNet Group is known for low prices and a passion for making electronics accessible in the most convenient way possible. The customer loyalty club, \"Klubbhyllan\", has over one million members and represents a majority of NetOnNet Group's revenue. NetOnNet Group is headquartered in Viared, outside Bor\u00e5s, Sweden. Based on the purchase price allocation the fair value of identifiable assets acquired and liabilities assumed at the acquisition date are as follows: Identifiable assets acquired and liabilities assumed Amounts in NOK million Fair value Brand name 1 062 Customer relations 319 Fixed assets 112 Other assets 1 536 Total assets 3 030 Deferred tax liabilities 285 Long-term debt 13 Short-term debt 1 172 Total liabilities 1 470 Net identifiable assets 1 560 Goodwill 1 688 Acquisition cost 3 248 Hereby by cash settlement 1 529 Hereby by future obligations 1 720 Total goodwill recognised from the acquisition amount to NOK 1 688 million. Goodwill includes the value of expected synergies from the acquisition and the competence and intellectual property from employees. Of the identified goodwill of NOK 1 688 million, NOK 1 313 million has been allocated to CGU NetOnNet, NOK 258 million to CGU Webhallen Sverige, NOK 46 million to CGU Komplett B2C and NOK 70 million to CGU Komplett B2B. Total acquisition costs amounted to NOK 39 million and are classified under other operating expenses. In the period between the acquisition date and 31 December 2022, NetOnNet contributed with NOK 4 784 million to the group's total revenue and a profit of NOK 42.8 million to the group's operating result (EBIT). If the acquisition had occurred at the beginning of 2022, revenues for 2022 and profit before taxes for 2022 for the group would have been NOK 6 252 million and NOK 31 million respectively. Changes in business combinations prior periods During 2022, the purchase obligation identified in the acquisition of Ironstone has been revalued. On 31 December 2022 the obligation is NOK 37 million and the revaluation effect of NOK 4 million has been recognised as Other operating expenses in the statement of comprehensive income. Business combinations in 2021 On 26 August 2021, Komplett ASA entered into an agreement to acquire 65 per cent of the shares in Ironstone Holding AS, a leading supplier of cloud-based IT solutions and services for a cash settlement of NOK 62 million. Komplett will acquire 54.3 per cent of the shares from the current shareholders, and as part of the transaction, Komplett will inject NOK 35 million in new equity, giving Komplett a total ownership of 65.1 per cent. The capital injection will be divided into two equally sized tranches, of which the first will be paid immediately after closing and the second will be paid in 2022. At 31 December 2021, Komplett has a total ownership of 60.42 per cent. Komplett ASA has entered into a sales and purchase option agreement with the minority interest in Ironstone AS for the remaining 35 per cent of the shares. The purchase will thus be accounted for as an acquisition of 100 per cent of the shares in Ironstone AS. An obligation of NOK 52 million which reflects the fair value of the remaining obligation was recognised at the acquisition date. Subsequent changes in the purchase obligation will be recognised in the statement of profit or loss. The transaction costs related to the acquisition were approximately NOK 5 million, and have been recognised as other operating expenses. This acquisition meets the growing demand from corporate customers for basic IT services to complement traditional hardware purchases. The pure cloud technology and IT service offered by Ironstone makes a strategically good fit with Komplett's wide-ranging customer base. Ironstone leverages the Microsoft Cloud technology platform to provide IT services to both large corporations and small and medium-sized enterprises. The core offering comprises cutting edge innovative managed services, built on top of Microsoft technologies such as Microsoft Azure, Microsoft 365 and security, as well as consulting and migration. Its experienced team of ~20 employees generated revenues of NOK ~68 million in 2020 and a positive EBITDA contribution. Since its foundation in 2016, they have grown its customer base to count ~100 and receive excellent customer satisfaction scores. Based on the purchase price allocation, the fair value of identifiable assets acquired and liabilities assumed at the acquisition date are as follows: Identifiable assets acquired and liabilities assumed Amounts in NOK million Fair value Brand name 5 Customer relations 14 Fixed assets 0 Other assets 13 Total assets 32 Deferred tax liabilities 4 Long-term debt 4 Short-term debt 14 Total liabilities 23 Net identifiable assets 9 Goodwill 78 Prepaid payroll element on option 26 Acquisition cost 114 Hereby by cash settlement 62 Hereby by future obligations 52 Total goodwill recognised from the acquisition amounts to NOK 78 million. Goodwill includes the value of expected synergies from the acquisition and the competence and intellectual property from employees. The prepaid payroll element of the option part is recognised as per the sales and purchase option agreement, according to which the purchase price for the remaining shares held by employees involves a lock-up period of 42 months. The prepaid payroll element will be recognised as employee benefits expenses over the lock-up period. No change in the purchase obligation was identified at 31 December 2022. In the period between the acquisition date and 31 December 2021, Ironstone contributed with NOK 27 million to the group's total revenue and a loss before taxes of NOK 2 million to the group's profit before tax. If the acquisition had occurred at the beginning of 2021, revenues for 2021 and loss before taxes for 2021 for the group would have been NOK 79 million and NOK 3 million respectively. Discontinued operations 2022 Profit from discontiuned operations of NOK 10 million net of tax is related to the repayment and reversal of provision of a supplier guarantee from the bankruptcy estate of the former subsidiary Comtech GmbH and JES Computer GmbH both in the former Comtech Group back to 2019.",
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