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"value": "Note 3 \u2013 Revenues Overall description of contracts with customers The Group's revenue mainly derives from the sale of services related to fluid treatment, solid waste handling, cleaning services and associated services, for customers within the oil & gas industry. The key element of the service deliveries is the deployment and operation of waste treatment and handling equipment at the customer's site. The contract consideration is composed mainly of agreed daily rates for equipment and personnel, respectively, and the reimbursement of costs plus a markup. Rates vary depending on whether the equipment is in active use during operations or on standby, for example in-between operating activities. Typically, the contract deliveries follow the operation on the rig. However, all contracts can be terminated by the customer without cause on a short notice, with only completion of existing work order. Costs of mobilization and demobilization of equipment and personnel are normally recovered through the agreed daily rates, except for some contracts, where these costs are reimbursed separately. Such reimbursement is, however, generally not material in relation to the total contract consideration. The consideration is normally invoiced monthly, based on actual deliveries. Accounting policies The contracts are considered to consist of only one performance obligation, which is satisfied over time. Progress is measured based on the time the equipment and personnel is available to service the customer. In practice, revenue based on daily rates is thus recognized by the amount that the Company has a right to invoice. As a practical simplification based on materiality, any consideration associated with mobilization and demobilization are recognized over the period of the underlying contract. Mobilization cost is considered to be cost to fulfil a contract and are recognized as an asset when incurred. The asset is subsequently amortized over the contract period, as cost of materials and personnel expenses. Revenues by service category (amounts in NOK 1000)2024 2023Fluid treatment174 218 153 033Solid waste handling 68 472 43 563Cleaning services 19 677 16 050Associated services 11 654 16 633Total274 020 229 279Revenues by geography (amounts in NOK 1000)2024 2023Norway207 359 167 007Europe (Excl. Norway) 59 164 49 969Rest of the world 7 499 12 303Total274 020 229 279Revenues from major customers (amounts in NOK 1000)2024 2023Customer 180 913 68 579Customer 2 34 099 23 454Customer 328 431 27 532Customer 4 17 833 39 454Customer 5 16 965 9 480Total from major customers178 242 168 500Other (less than 10% each) 95 778 60 779Total274 020 229 279Costs to fulfil the customer contracts (amounts in NOK 1000)2024 2023Carrying amount 01.01.3 965 0Incurred during the period 4 853 3 965Amortised during the period-2 163 0Carrying amount 31.12. 6 655 3 965",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "Note 3 \u2013 Revenues Overall description of contracts with customers The Group's revenue mainly derives from the sale of services related to fluid treatment, solid waste handling, cleaning services and associated services, for customers within the oil & gas industry. The key element of the service deliveries is the deployment and operation of waste treatment and handling equipment at the customer's site. The contract consideration is composed mainly of agreed daily rates for equipment and personnel, respectively, and the reimbursement of costs plus a markup. Rates vary depending on whether the equipment is in active use during operations or on standby, for example in-between operating activities. Typically, the contract deliveries follow the operation on the rig. However, all contracts can be terminated by the customer without cause on a short notice, with only completion of existing work order. Costs of mobilization and demobilization of equipment and personnel are normally recovered through the agreed daily rates, except for some contracts, where these costs are reimbursed separately. Such reimbursement is, however, generally not material in relation to the total contract consideration. The consideration is normally invoiced monthly, based on actual deliveries. Accounting policies The contracts are considered to consist of only one performance obligation, which is satisfied over time. Progress is measured based on the time the equipment and personnel is available to service the customer. In practice, revenue based on daily rates is thus recognized by the amount that the Company has a right to invoice. As a practical simplification based on materiality, any consideration associated with mobilization and demobilization are recognized over the period of the underlying contract. Mobilization cost is considered to be cost to fulfil a contract and are recognized as an asset when incurred. The asset is subsequently amortized over the contract period, as cost of materials and personnel expenses. Revenues by service category (amounts in NOK 1000)2024 2023Fluid treatment174 218 153 033Solid waste handling 68 472 43 563Cleaning services 19 677 16 050Associated services 11 654 16 633Total274 020 229 279Revenues by geography (amounts in NOK 1000)2024 2023Norway207 359 167 007Europe (Excl. Norway) 59 164 49 969Rest of the world 7 499 12 303Total274 020 229 279Revenues from major customers (amounts in NOK 1000)2024 2023Customer 180 913 68 579Customer 2 34 099 23 454Customer 328 431 27 532Customer 4 17 833 39 454Customer 5 16 965 9 480Total from major customers178 242 168 500Other (less than 10% each) 95 778 60 779Total274 020 229 279Costs to fulfil the customer contracts (amounts in NOK 1000)2024 2023Carrying amount 01.01.3 965 0Incurred during the period 4 853 3 965Amortised during the period-2 163 0Carrying amount 31.12. 6 655 3 965",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__15-1": {
"value": "Accounting policies The contracts are considered to consist of only one performance obligation, which is satisfied over time. Progress is measured based on the time the equipment and personnel is available to service the customer. In practice, revenue based on daily rates is thus recognized by the amount that the Company has a right to invoice. As a practical simplification based on materiality, any consideration associated with mobilization and demobilization are recognized over the period of the underlying contract. Mobilization cost is considered to be cost to fulfil a contract and are recognized as an asset when incurred. The asset is subsequently amortized over the contract period, as cost of materials and personnel expenses.Accounting policies Personnel costs are expensed as the employees earn the right to receive salary for hours worked.Accounting policies The Group consists of companies subject to ordinary corporate taxation in Norway, and within the same tax group with respect to offsetting of deferred tax. Income tax is therefore recognized based on a general application of IAS 12 without the need for further judgments or policies of significance.Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22Accounting policies The Group is primarily involved in lease agreements as a lessee. All lease agreements are recognized in accordance with IFRS 16, except for: - Lease agreements with a shorter duration than 12 months - Leases of assets with a cost below NOK 50 000 Payments relating to such leases are recognized as operating expenses when due. The Group does however not have many such agreements, and the annual expense is therefore immaterial. Right-of-use assets are recognized in accordance with the cost method and depreciated over the lease term, or expected economic lifetime, depending on whether a purchase option is expected to be exercised. 24Accounting policies Trade receivables are recognized at an amount equal to the transaction price, less provisions for expected credit losses. The Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables.Accounting policies Cash and cash equivalents comprise mostly ordinary bank deposits. The statement of cash flows is prepared using the indirect method. Interest income and expenses are presented as investing and financing activities, respectively.Accounting policies Borrowings are initially recognized at fair value, including transaction costs directly attributable to the transaction, and are subsequently measured at amortized cost. There has not been any material transaction cost during the year.Accounting policies Financial derivatives consist of currency forward contracts. Although the contracts are held for hedging purposes, the Group does not apply hedge accounting. The forward contracts are measured at fair value through profit or loss. Gains and losses are presented as financial income or expense, respectively. Currency forward contracts are measured at level 2 in the fair value hierarchy, as the present value of future cash flows is based on the forward exchange rates at the balance sheet date.Accounting policies The consolidated financial statements comprise of all subsidiaries controlled by the parent entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. Likewise, they are deconsolidated from the date that control ceases. Subsidiaries as of 31.12.2024 Ownership Registered officeinterest Voting shareSoiltech Offshore Services AS Sandnes, Norway 100% 100%Sorbwater Technology AS Bergen, Norway 100% 100%Accounting policies The Group has a long-term share-based incentive plan for key personnel and board members. The term of the plan implies that it is recognised as an equity-settled share-based payment transaction in accordance with IFRS 2. Associated obligations to pay social security tax are recognised as cash- settled share-based payment transactions.Note 2 \u2013 Summary of general accounting policies The general accounting policies applied in the preparation of these consolidated financial statements are set out below. Specific accounting policies related to the individual areas in the financial statements are described in the relevant notes. Basis for preparation The consolidated financial statements have been prepared in accordance with IFRS and additional disclosure requirements in the Norwegian Accounting Act as effective 31 December 2024. The consolidated financial statements are presented in Norwegian Kroner (NOK) and have been rounded to the nearest thousand unless otherwise stated. As a result of rounding adjustments, amounts and percentages may not add up to the total. The financial statements are prepared on a going concern basis. Accounting estimates and judgements Items in the financial statements are to a varying degree affected by estimates and assumptions made by management; reference is made to the relevant notes for the affected items. Estimates with a material impact on the financial statements, combined with a significant estimation uncertainty, comprise the following: - Recognition of deferred tax asset (note 8). Segment information Given the uniform nature of the Group's services and the centralized management from its head office in Norway, the entire Group is considered as a single operating segment for internal reporting purposes. Foreign currency translation The companies within the Group primarily use NOK as their functional currency. For consolidation purposes, the results and financial position of the Group\u2019s entities that have a functional currency other than NOK are translated using the closing rate at the balance sheet date. Income and expenses for each income statement are translated using the yearly average exchange rate. New and amended IFRS standards not yet adopted The Group has applied all new and amended standards with mandatory application for the current reporting period. This has not, however, had any material impact on the amounts recognized in prior periods and is not expected to significantly affect current or future periods. Of new standards and interpretations that are not mandatory for the current reporting period, none are expected to have a material impact on the amounts recognized in the financial statements or on foreseeable future transactions. The implementation of IFRS 18 is, however, expected to introduce some changes to the presentation and note disclosures.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "Note 4 \u2013 Personnel expenses Accounting policies Personnel costs are expensed as the employees earn the right to receive salary for hours worked. Pensions The Group has a defined contribution plan for its employees. The Group\u2019s Norwegian entities are obligated to follow the stipulations in the Norwegian Mandatory Occupational Pensions Act. The Group's pension scheme adheres to the requirements, as set in the Act. Payments to the defined contribution pension plan are expensed over the period in which the employees earn the right to the contribution. Specification of personnel expenses (amounts in NOK 1000)2024 2023Wages and salaries104 524 87 766Contract personnel 2 149 2 667Pension contributions6 820 4 010Social security tax 15 135 14 751Other personnel expenses*7 649 6 796Total 136 277 115 990*Other personnel expenses include expenses related to share-based payment transactions. Refer to note 24 for further details. Number of employees 2024 2023Norway108 106United Kingdom 15 13Other3 6Total 126 125",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "Note 4 \u2013 Personnel expenses Accounting policies Personnel costs are expensed as the employees earn the right to receive salary for hours worked. Pensions The Group has a defined contribution plan for its employees. The Group\u2019s Norwegian entities are obligated to follow the stipulations in the Norwegian Mandatory Occupational Pensions Act. The Group's pension scheme adheres to the requirements, as set in the Act. Payments to the defined contribution pension plan are expensed over the period in which the employees earn the right to the contribution. Specification of personnel expenses (amounts in NOK 1000)2024 2023Wages and salaries104 524 87 766Contract personnel 2 149 2 667Pension contributions6 820 4 010Social security tax 15 135 14 751Other personnel expenses*7 649 6 796Total 136 277 115 990*Other personnel expenses include expenses related to share-based payment transactions. Refer to note 24 for further details. Number of employees 2024 2023Norway108 106United Kingdom 15 13Other3 6Total 126 125",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "Note 4 \u2013 Personnel expenses Accounting policies Personnel costs are expensed as the employees earn the right to receive salary for hours worked. Pensions The Group has a defined contribution plan for its employees. The Group\u2019s Norwegian entities are obligated to follow the stipulations in the Norwegian Mandatory Occupational Pensions Act. The Group's pension scheme adheres to the requirements, as set in the Act. Payments to the defined contribution pension plan are expensed over the period in which the employees earn the right to the contribution. Specification of personnel expenses (amounts in NOK 1000)2024 2023Wages and salaries104 524 87 766Contract personnel 2 149 2 667Pension contributions6 820 4 010Social security tax 15 135 14 751Other personnel expenses*7 649 6 796Total 136 277 115 990*Other personnel expenses include expenses related to share-based payment transactions. Refer to note 24 for further details. Number of employees 2024 2023Norway108 106United Kingdom 15 13Other3 6Total 126 125",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "Note 5 \u2013 Depreciation and amortisation Specification of depreciation and amortisation and Impairment (amounts in NOK 1000)2024 2023Amortisation of intangible assets 443 146Depreciation of property, plant & equipment 14 757 12 015Depreciation of right-of-use assets 7 526 5 769Impairment of goodwill 0 5 050Total 22 727 22 980",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "Note 6 \u2013 Other operating expenses Specification of other operating expenses (amounts in NOK 1000)2024 2023Cost of lease of assets of low value505 174Audit and Accounting cost 3 375 2 964Legal and consultant cost2 670 1 959Office cost and it equipment 5 215 4 561Travel related cost11 405 8 249Sales and commercial cost 1 019 1 079Insurance1 416 750Tax abroad for employees 699 0Other cost 2 650 4 078Total28 954 23 814Specification of auditor\u2019s remuneration (amounts in NOK 1000)2024 2023Statutory audit fee934 604Other certification services* 32 0Tax advisory services0 0Other non-auditing services 1 047 273Total2 013 877*A fee of TNOK 32 related to capital increase is booked to equity",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__28": {
"value": "Specification of other operating expenses (amounts in NOK 1000)2024 2023Cost of lease of assets of low value505 174Audit and Accounting cost 3 375 2 964Legal and consultant cost2 670 1 959Office cost and it equipment 5 215 4 561Travel related cost11 405 8 249Sales and commercial cost 1 019 1 079Insurance1 416 750Tax abroad for employees 699 0Other cost 2 650 4 078Total28 954 23 814",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "Specification of auditor\u2019s remuneration (amounts in NOK 1000)2024 2023Statutory audit fee934 604Other certification services* 32 0Tax advisory services0 0Other non-auditing services 1 047 273Total2 013 877*A fee of TNOK 32 related to capital increase is booked to equity",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "Note 7 \u2013 Financial items (amounts in NOK 1000)2024 2023Net foreign exchange gains (losses)1 351 186Interest income225 296Other 0 0Total financial income225 29620 Interest expenses on leases -5 431 -2 943Interest expenses on borrowings -7 968 -4 816Other -93 -21Total financial expenses -14 376 -8 371Net financial items -12 800 -7 890",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "Note 7 \u2013 Financial items (amounts in NOK 1000)2024 2023Net foreign exchange gains (losses)1 351 186Interest income225 296Other 0 0Total financial income225 29620 Interest expenses on leases -5 431 -2 943Interest expenses on borrowings -7 968 -4 816Other -93 -21Total financial expenses -14 376 -8 371Net financial items -12 800 -7 890",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "Note 7 \u2013 Financial items (amounts in NOK 1000)2024 2023Net foreign exchange gains (losses)1 351 186Interest income225 296Other 0 0Total financial income225 29620 Interest expenses on leases -5 431 -2 943Interest expenses on borrowings -7 968 -4 816Other -93 -21Total financial expenses -14 376 -8 371Net financial items -12 800 -7 890",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "Note 7 \u2013 Financial items (amounts in NOK 1000)2024 2023Net foreign exchange gains (losses)1 351 186Interest income225 296Other 0 0Total financial income225 29620 Interest expenses on leases -5 431 -2 943Interest expenses on borrowings -7 968 -4 816Other -93 -21Total financial expenses -14 376 -8 371Net financial items -12 800 -7 890",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "Note 8 \u2013 Income tax Accounting policies The Group consists of companies subject to ordinary corporate taxation in Norway, and within the same tax group with respect to offsetting of deferred tax. Income tax is therefore recognized based on a general application of IAS 12 without the need for further judgments or policies of significance. Basis for recognition of deferred tax assets Deferred tax assets are recognized when it is probable that the Group will have a sufficient profit for tax purposes in subsequent periods to utilize the tax asset. The Group recognize previously unrecognized deferred tax assets to the extent it has become probable that the Group can utilize the deferred tax asset. Similarly, the Group will reduce a deferred tax asset to the extent that the Group no longer regards it as probable that it can utilize the deferred tax asset. Deferred tax and deferred tax assets are measured based on the expected future tax rates applicable to the companies in the Group where temporary differences have arisen based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax and deferred tax assets are recognized at their nominal value and classified as non-current asset (non-current liabilities) in the consolidated statement of financial position. Specification of income tax expense (amounts in NOK 1000)2024 2023Tax payable 0 0Change in deferred tax 3 726 4 869 Change in tax expense for previous years -216 0Income tax expense 3 509 4 869 Reconciliation of tax expense with tax calculated at nominal rate (amounts in NOK 1000)2 024 2 023 Profit (loss) before tax 11 003 32 280 Tax at nominal rate in Norway (22 %) 2 421 7 102 Permanent differences 1 333 2 205- Prior year tax correction 216- 0Effect of different tax rates in foreign operations 0 0Change in deferred tax not recognised 28- 28- Income tax expense 3 509 4 869 Effective tax rate 32 % 15 %21 Specification of deferred tax liabilities and assets \u2013 2024 (amounts in NOK 1000)31.12.2023Profit or loss Merger Other 31.12.2024Fixed assets 19 359- 11 973- 0 0 31 332- Customer contracts 0 0 0 0 0Other 1 011- 564- 0 0 1 575- Total deferred tax liabilities 20 370- 12 537- 0 0 32 907- Reclass betw. Def. tax liabilities and assets20 370 12 537 0 0 32 907 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 21 931 2 381 352 859 983 378 154Lease liability 7 236 8 226 1 - 15 463Other 1 753 1 608- - 0 145Total deferred tax assets 30 920 8 999 352 860 983 393 762Reclass betw. Def. tax liabilities and assets 20 370- 12 537- - 0 -32 907 Non-recognized deferred tax assets 147- 28 352 859- 0 -352 978 Net deferred tax assets 10 403 3 511- 1 983 7 877Merger and Tax Considerations The merger between Soiltech ASA and Oceanteam ASA was carried out as a tax-free merger in accordance with Chapter 11 of the Norwegian Tax Act. The merger was completed with tax continuity, and all tax positions in Oceanteam ASA have been carried forward unchanged in Soiltech ASA pursuant to Section 11-7 of the Tax Act. As part of the transferred tax positions, a tax loss carry forward of MNOK 1,604 has been recognized. However, due to uncertainty regarding the future utilization of this tax loss, the company has chosen not to recognize the associated deferred tax asset in accordance with the prudence principle under IAS 12 \u2013 Income Taxes. In line with IAS 12.34, a deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the tax losses can be utilized. Given the current uncertainty, no deferred tax asset has been recognized for this amount. Specification of deferred tax liabilities and assets \u2013 2023 (amounts in NOK 1000)31.12.2022Profit or loss Merger Other 31.12.2023Fixed assets 17 064- 2 296- 0 0 19 359- Customer contracts 0 0 0 0 0Other 173- 838- 0 0 1 011- Total deferred tax liabilities 17 236- 3 133- 0 0 20 370- Reclass between deferred tax liabili\ue79fes and assets 17 236 3 133 0 0 20 370 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 24 011 2 080- 0 0 21 931 Other 8 673 317 0 0 8 989 Total deferred tax assets 32 683 1 763- 0 0 30 920 Reclass between deferred tax liabili\ue79fes and assets 17 236- 3 133- 0 0 20 370- Non-recognized deferred tax assets 175- 28 0 0 147- Net deferred tax assets 15 272 4 869- 0 0 10 403 Tax losses carried forward are from operations in Norway and can be carried forward indefinitely.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "Note 8 \u2013 Income tax Accounting policies The Group consists of companies subject to ordinary corporate taxation in Norway, and within the same tax group with respect to offsetting of deferred tax. Income tax is therefore recognized based on a general application of IAS 12 without the need for further judgments or policies of significance. Basis for recognition of deferred tax assets Deferred tax assets are recognized when it is probable that the Group will have a sufficient profit for tax purposes in subsequent periods to utilize the tax asset. The Group recognize previously unrecognized deferred tax assets to the extent it has become probable that the Group can utilize the deferred tax asset. Similarly, the Group will reduce a deferred tax asset to the extent that the Group no longer regards it as probable that it can utilize the deferred tax asset. Deferred tax and deferred tax assets are measured based on the expected future tax rates applicable to the companies in the Group where temporary differences have arisen based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax and deferred tax assets are recognized at their nominal value and classified as non-current asset (non-current liabilities) in the consolidated statement of financial position. Specification of income tax expense (amounts in NOK 1000)2024 2023Tax payable 0 0Change in deferred tax 3 726 4 869 Change in tax expense for previous years -216 0Income tax expense 3 509 4 869 Reconciliation of tax expense with tax calculated at nominal rate (amounts in NOK 1000)2 024 2 023 Profit (loss) before tax 11 003 32 280 Tax at nominal rate in Norway (22 %) 2 421 7 102 Permanent differences 1 333 2 205- Prior year tax correction 216- 0Effect of different tax rates in foreign operations 0 0Change in deferred tax not recognised 28- 28- Income tax expense 3 509 4 869 Effective tax rate 32 % 15 %21 Specification of deferred tax liabilities and assets \u2013 2024 (amounts in NOK 1000)31.12.2023Profit or loss Merger Other 31.12.2024Fixed assets 19 359- 11 973- 0 0 31 332- Customer contracts 0 0 0 0 0Other 1 011- 564- 0 0 1 575- Total deferred tax liabilities 20 370- 12 537- 0 0 32 907- Reclass betw. Def. tax liabilities and assets20 370 12 537 0 0 32 907 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 21 931 2 381 352 859 983 378 154Lease liability 7 236 8 226 1 - 15 463Other 1 753 1 608- - 0 145Total deferred tax assets 30 920 8 999 352 860 983 393 762Reclass betw. Def. tax liabilities and assets 20 370- 12 537- - 0 -32 907 Non-recognized deferred tax assets 147- 28 352 859- 0 -352 978 Net deferred tax assets 10 403 3 511- 1 983 7 877Merger and Tax Considerations The merger between Soiltech ASA and Oceanteam ASA was carried out as a tax-free merger in accordance with Chapter 11 of the Norwegian Tax Act. The merger was completed with tax continuity, and all tax positions in Oceanteam ASA have been carried forward unchanged in Soiltech ASA pursuant to Section 11-7 of the Tax Act. As part of the transferred tax positions, a tax loss carry forward of MNOK 1,604 has been recognized. However, due to uncertainty regarding the future utilization of this tax loss, the company has chosen not to recognize the associated deferred tax asset in accordance with the prudence principle under IAS 12 \u2013 Income Taxes. In line with IAS 12.34, a deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the tax losses can be utilized. Given the current uncertainty, no deferred tax asset has been recognized for this amount. Specification of deferred tax liabilities and assets \u2013 2023 (amounts in NOK 1000)31.12.2022Profit or loss Merger Other 31.12.2023Fixed assets 17 064- 2 296- 0 0 19 359- Customer contracts 0 0 0 0 0Other 173- 838- 0 0 1 011- Total deferred tax liabilities 17 236- 3 133- 0 0 20 370- Reclass between deferred tax liabili\ue79fes and assets 17 236 3 133 0 0 20 370 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 24 011 2 080- 0 0 21 931 Other 8 673 317 0 0 8 989 Total deferred tax assets 32 683 1 763- 0 0 30 920 Reclass between deferred tax liabili\ue79fes and assets 17 236- 3 133- 0 0 20 370- Non-recognized deferred tax assets 175- 28 0 0 147- Net deferred tax assets 15 272 4 869- 0 0 10 403 Tax losses carried forward are from operations in Norway and can be carried forward indefinitely.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "Note 8 \u2013 Income tax Accounting policies The Group consists of companies subject to ordinary corporate taxation in Norway, and within the same tax group with respect to offsetting of deferred tax. Income tax is therefore recognized based on a general application of IAS 12 without the need for further judgments or policies of significance. Basis for recognition of deferred tax assets Deferred tax assets are recognized when it is probable that the Group will have a sufficient profit for tax purposes in subsequent periods to utilize the tax asset. The Group recognize previously unrecognized deferred tax assets to the extent it has become probable that the Group can utilize the deferred tax asset. Similarly, the Group will reduce a deferred tax asset to the extent that the Group no longer regards it as probable that it can utilize the deferred tax asset. Deferred tax and deferred tax assets are measured based on the expected future tax rates applicable to the companies in the Group where temporary differences have arisen based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax and deferred tax assets are recognized at their nominal value and classified as non-current asset (non-current liabilities) in the consolidated statement of financial position. Specification of income tax expense (amounts in NOK 1000)2024 2023Tax payable 0 0Change in deferred tax 3 726 4 869 Change in tax expense for previous years -216 0Income tax expense 3 509 4 869 Reconciliation of tax expense with tax calculated at nominal rate (amounts in NOK 1000)2 024 2 023 Profit (loss) before tax 11 003 32 280 Tax at nominal rate in Norway (22 %) 2 421 7 102 Permanent differences 1 333 2 205- Prior year tax correction 216- 0Effect of different tax rates in foreign operations 0 0Change in deferred tax not recognised 28- 28- Income tax expense 3 509 4 869 Effective tax rate 32 % 15 %21 Specification of deferred tax liabilities and assets \u2013 2024 (amounts in NOK 1000)31.12.2023Profit or loss Merger Other 31.12.2024Fixed assets 19 359- 11 973- 0 0 31 332- Customer contracts 0 0 0 0 0Other 1 011- 564- 0 0 1 575- Total deferred tax liabilities 20 370- 12 537- 0 0 32 907- Reclass betw. Def. tax liabilities and assets20 370 12 537 0 0 32 907 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 21 931 2 381 352 859 983 378 154Lease liability 7 236 8 226 1 - 15 463Other 1 753 1 608- - 0 145Total deferred tax assets 30 920 8 999 352 860 983 393 762Reclass betw. Def. tax liabilities and assets 20 370- 12 537- - 0 -32 907 Non-recognized deferred tax assets 147- 28 352 859- 0 -352 978 Net deferred tax assets 10 403 3 511- 1 983 7 877Merger and Tax Considerations The merger between Soiltech ASA and Oceanteam ASA was carried out as a tax-free merger in accordance with Chapter 11 of the Norwegian Tax Act. The merger was completed with tax continuity, and all tax positions in Oceanteam ASA have been carried forward unchanged in Soiltech ASA pursuant to Section 11-7 of the Tax Act. As part of the transferred tax positions, a tax loss carry forward of MNOK 1,604 has been recognized. However, due to uncertainty regarding the future utilization of this tax loss, the company has chosen not to recognize the associated deferred tax asset in accordance with the prudence principle under IAS 12 \u2013 Income Taxes. In line with IAS 12.34, a deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the tax losses can be utilized. Given the current uncertainty, no deferred tax asset has been recognized for this amount. Specification of deferred tax liabilities and assets \u2013 2023 (amounts in NOK 1000)31.12.2022Profit or loss Merger Other 31.12.2023Fixed assets 17 064- 2 296- 0 0 19 359- Customer contracts 0 0 0 0 0Other 173- 838- 0 0 1 011- Total deferred tax liabilities 17 236- 3 133- 0 0 20 370- Reclass between deferred tax liabili\ue79fes and assets 17 236 3 133 0 0 20 370 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 24 011 2 080- 0 0 21 931 Other 8 673 317 0 0 8 989 Total deferred tax assets 32 683 1 763- 0 0 30 920 Reclass between deferred tax liabili\ue79fes and assets 17 236- 3 133- 0 0 20 370- Non-recognized deferred tax assets 175- 28 0 0 147- Net deferred tax assets 15 272 4 869- 0 0 10 403 Tax losses carried forward are from operations in Norway and can be carried forward indefinitely.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "Note 8 \u2013 Income tax Accounting policies The Group consists of companies subject to ordinary corporate taxation in Norway, and within the same tax group with respect to offsetting of deferred tax. Income tax is therefore recognized based on a general application of IAS 12 without the need for further judgments or policies of significance. Basis for recognition of deferred tax assets Deferred tax assets are recognized when it is probable that the Group will have a sufficient profit for tax purposes in subsequent periods to utilize the tax asset. The Group recognize previously unrecognized deferred tax assets to the extent it has become probable that the Group can utilize the deferred tax asset. Similarly, the Group will reduce a deferred tax asset to the extent that the Group no longer regards it as probable that it can utilize the deferred tax asset. Deferred tax and deferred tax assets are measured based on the expected future tax rates applicable to the companies in the Group where temporary differences have arisen based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax and deferred tax assets are recognized at their nominal value and classified as non-current asset (non-current liabilities) in the consolidated statement of financial position. Specification of income tax expense (amounts in NOK 1000)2024 2023Tax payable 0 0Change in deferred tax 3 726 4 869 Change in tax expense for previous years -216 0Income tax expense 3 509 4 869 Reconciliation of tax expense with tax calculated at nominal rate (amounts in NOK 1000)2 024 2 023 Profit (loss) before tax 11 003 32 280 Tax at nominal rate in Norway (22 %) 2 421 7 102 Permanent differences 1 333 2 205- Prior year tax correction 216- 0Effect of different tax rates in foreign operations 0 0Change in deferred tax not recognised 28- 28- Income tax expense 3 509 4 869 Effective tax rate 32 % 15 %21 Specification of deferred tax liabilities and assets \u2013 2024 (amounts in NOK 1000)31.12.2023Profit or loss Merger Other 31.12.2024Fixed assets 19 359- 11 973- 0 0 31 332- Customer contracts 0 0 0 0 0Other 1 011- 564- 0 0 1 575- Total deferred tax liabilities 20 370- 12 537- 0 0 32 907- Reclass betw. Def. tax liabilities and assets20 370 12 537 0 0 32 907 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 21 931 2 381 352 859 983 378 154Lease liability 7 236 8 226 1 - 15 463Other 1 753 1 608- - 0 145Total deferred tax assets 30 920 8 999 352 860 983 393 762Reclass betw. Def. tax liabilities and assets 20 370- 12 537- - 0 -32 907 Non-recognized deferred tax assets 147- 28 352 859- 0 -352 978 Net deferred tax assets 10 403 3 511- 1 983 7 877Merger and Tax Considerations The merger between Soiltech ASA and Oceanteam ASA was carried out as a tax-free merger in accordance with Chapter 11 of the Norwegian Tax Act. The merger was completed with tax continuity, and all tax positions in Oceanteam ASA have been carried forward unchanged in Soiltech ASA pursuant to Section 11-7 of the Tax Act. As part of the transferred tax positions, a tax loss carry forward of MNOK 1,604 has been recognized. However, due to uncertainty regarding the future utilization of this tax loss, the company has chosen not to recognize the associated deferred tax asset in accordance with the prudence principle under IAS 12 \u2013 Income Taxes. In line with IAS 12.34, a deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the tax losses can be utilized. Given the current uncertainty, no deferred tax asset has been recognized for this amount. Specification of deferred tax liabilities and assets \u2013 2023 (amounts in NOK 1000)31.12.2022Profit or loss Merger Other 31.12.2023Fixed assets 17 064- 2 296- 0 0 19 359- Customer contracts 0 0 0 0 0Other 173- 838- 0 0 1 011- Total deferred tax liabilities 17 236- 3 133- 0 0 20 370- Reclass between deferred tax liabili\ue79fes and assets 17 236 3 133 0 0 20 370 Net deferred tax liabilities - - 0 0 0Fixed assets 0 0 0 0 0Tax losses carried forward 24 011 2 080- 0 0 21 931 Other 8 673 317 0 0 8 989 Total deferred tax assets 32 683 1 763- 0 0 30 920 Reclass between deferred tax liabili\ue79fes and assets 17 236- 3 133- 0 0 20 370- Non-recognized deferred tax assets 175- 28 0 0 147- Net deferred tax assets 15 272 4 869- 0 0 10 403 Tax losses carried forward are from operations in Norway and can be carried forward indefinitely.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__42": {
"value": "Note 9 \u2013 Intangible assets Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22 Specification of intangible assets (amounts in NOK 1000)Goodwill Other TotalCost 01.01.20235 051 3 357 8 408Additions 0 213 213Disposals0 0 0Cost 31.12.2023 5 051 3 570 8 621Additions0 878 878Disposals 0 0 0Cost 31.12.20245 051 4 448 9 499Accumulated depreciation 01.01.20230 1 512 1 512Depreciations for the year 0 146 146Accumulated depreciation 31.12.20230 1 658 1 658Accumulated impairment 01.01.20230 100 100Impairment for the year 5 051 0 5 051Accumulated impairment 31.12.20235 051 100 5 151Depreciations for the year0 443 443Accumulated depreciation 31.12.2024 0 2 101 2 101Impairment for the year 0 0 0Accumulated impairment 31.12.20245 051 100 5 151Carrying amount 01.01.20235 051 1 745 6 796Carrying amount 31.12.2023 0 1 811 1 811Carrying amount 31.12.20240 2 246 2 246Economic useful lifeIndefinite 3-5 yearsDepreciation schedule Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "Note 9 \u2013 Intangible assets Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22 Specification of intangible assets (amounts in NOK 1000)Goodwill Other TotalCost 01.01.20235 051 3 357 8 408Additions 0 213 213Disposals0 0 0Cost 31.12.2023 5 051 3 570 8 621Additions0 878 878Disposals 0 0 0Cost 31.12.20245 051 4 448 9 499Accumulated depreciation 01.01.20230 1 512 1 512Depreciations for the year 0 146 146Accumulated depreciation 31.12.20230 1 658 1 658Accumulated impairment 01.01.20230 100 100Impairment for the year 5 051 0 5 051Accumulated impairment 31.12.20235 051 100 5 151Depreciations for the year0 443 443Accumulated depreciation 31.12.2024 0 2 101 2 101Impairment for the year 0 0 0Accumulated impairment 31.12.20245 051 100 5 151Carrying amount 01.01.20235 051 1 745 6 796Carrying amount 31.12.2023 0 1 811 1 811Carrying amount 31.12.20240 2 246 2 246Economic useful lifeIndefinite 3-5 yearsDepreciation schedule Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "Note 9 \u2013 Intangible assets Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22 Specification of intangible assets (amounts in NOK 1000)Goodwill Other TotalCost 01.01.20235 051 3 357 8 408Additions 0 213 213Disposals0 0 0Cost 31.12.2023 5 051 3 570 8 621Additions0 878 878Disposals 0 0 0Cost 31.12.20245 051 4 448 9 499Accumulated depreciation 01.01.20230 1 512 1 512Depreciations for the year 0 146 146Accumulated depreciation 31.12.20230 1 658 1 658Accumulated impairment 01.01.20230 100 100Impairment for the year 5 051 0 5 051Accumulated impairment 31.12.20235 051 100 5 151Depreciations for the year0 443 443Accumulated depreciation 31.12.2024 0 2 101 2 101Impairment for the year 0 0 0Accumulated impairment 31.12.20245 051 100 5 151Carrying amount 01.01.20235 051 1 745 6 796Carrying amount 31.12.2023 0 1 811 1 811Carrying amount 31.12.20240 2 246 2 246Economic useful lifeIndefinite 3-5 yearsDepreciation schedule Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "Note 9 \u2013 Intangible assets Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22 Specification of intangible assets (amounts in NOK 1000)Goodwill Other TotalCost 01.01.20235 051 3 357 8 408Additions 0 213 213Disposals0 0 0Cost 31.12.2023 5 051 3 570 8 621Additions0 878 878Disposals 0 0 0Cost 31.12.20245 051 4 448 9 499Accumulated depreciation 01.01.20230 1 512 1 512Depreciations for the year 0 146 146Accumulated depreciation 31.12.20230 1 658 1 658Accumulated impairment 01.01.20230 100 100Impairment for the year 5 051 0 5 051Accumulated impairment 31.12.20235 051 100 5 151Depreciations for the year0 443 443Accumulated depreciation 31.12.2024 0 2 101 2 101Impairment for the year 0 0 0Accumulated impairment 31.12.20245 051 100 5 151Carrying amount 01.01.20235 051 1 745 6 796Carrying amount 31.12.2023 0 1 811 1 811Carrying amount 31.12.20240 2 246 2 246Economic useful lifeIndefinite 3-5 yearsDepreciation schedule Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "Note 9 \u2013 Intangible assets Accounting policies Intangible assets mainly comprise goodwill originating from previous acquisitions. Goodwill is not depreciated but is instead subject to annual impairment testing. Other intangible assets include patents and software which are recognised in accordance with the cost method and depreciated over their expected economic lifetime. 22 Specification of intangible assets (amounts in NOK 1000)Goodwill Other TotalCost 01.01.20235 051 3 357 8 408Additions 0 213 213Disposals0 0 0Cost 31.12.2023 5 051 3 570 8 621Additions0 878 878Disposals 0 0 0Cost 31.12.20245 051 4 448 9 499Accumulated depreciation 01.01.20230 1 512 1 512Depreciations for the year 0 146 146Accumulated depreciation 31.12.20230 1 658 1 658Accumulated impairment 01.01.20230 100 100Impairment for the year 5 051 0 5 051Accumulated impairment 31.12.20235 051 100 5 151Depreciations for the year0 443 443Accumulated depreciation 31.12.2024 0 2 101 2 101Impairment for the year 0 0 0Accumulated impairment 31.12.20245 051 100 5 151Carrying amount 01.01.20235 051 1 745 6 796Carrying amount 31.12.2023 0 1 811 1 811Carrying amount 31.12.20240 2 246 2 246Economic useful lifeIndefinite 3-5 yearsDepreciation schedule Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__43": {
"value": "Note 10 \u2013 Property, plant & equipment Accounting policies Property, plant & equipment consists of fluid treatment units, equipment for solid waste handling, cleaning services and swarf removal, solid waste skips and various other equipment. Property, plant & equipment are recognized in accordance with the cost method and depreciated over the equipment\u2019s expected economic lifetime. 23 Specification of property, plant & equipment Property, plant & (amounts in NOK 1000)equipmentCost 01.01.2023174 402Additions 63 815Other non cash adjustments-984Disposals 0Cost 31.12.2023237 233Additions 35 556Disposals0Cost 31.12.2024 272 789Accumulated depreciation 01.01.202340 533Depreciations for the year12 016Accumulated depreciation 31.12.202352 549Accumulated impairment 01.01.2023 3 568Impairment for the year0Accumulated impairment 31.12.20233 568Accumulated depreciation 31.12.202352 549Depreciations for the year 14 758Accumulated depreciation 31.12.202467 307Accumulated impairment 31.12.2023 3 568Impairment for the year0Accumulated impairment 31.12.20243 568Carrying amount 01.01.2023130 301Carrying amount 31.12.2023181 117Carrying amount 31.12.2024201 915Economic useful life 5-15 yearsDepreciation scheduleLinear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "Note 11 \u2013 Leases Accounting policies The Group is primarily involved in lease agreements as a lessee. All lease agreements are recognized in accordance with IFRS 16, except for: - Lease agreements with a shorter duration than 12 months - Leases of assets with a cost below NOK 50 000 Payments relating to such leases are recognized as operating expenses when due. The Group does however not have many such agreements, and the annual expense is therefore immaterial. Right-of-use assets are recognized in accordance with the cost method and depreciated over the lease term, or expected economic lifetime, depending on whether a purchase option is expected to be exercised. 24 Overall description of the leases of the Group The Group primarily leases premises and fluid treatment units (STT). For premises, the lease term is usually between three and ten years, and for fluid treatment units between four and seven years. For the fluid treatment units it is expected that the purchase option is exercised and as such the asset is depreciated over the expected economic lifetime. Assumptions and judgments applicable to new leases and termination of lease The lease agreement for the Group\u2019s premises in Bergen, was terminated in late 2024. The Group has leased additional cuttings receiving tanks to be placed on platform supply vessels (PSV) to be delivered in Q1 2025. The present value of the lease liability will be recognised on commencement of the lease. The estimated lease amount is NOK 55 million. Specification of right-of-use assets Land and Slop Treatment (amounts in NOK 1000)buildingsUnits TotalCarrying amount 01.01.2023 5 668 34 684 40 352Additions13 998 22 259 36 257Index regulation 300 0 300Depreciations -1 853 -3 916 -5 769Carrying amount 31.12.202318 113 53 027 71 140Additions 0 48 626 48 626Termination-25 0 -25Depreciations -2 175 -5 350 -7 526Carrying amount 31.12.202415 913 96 303 112 217Economic useful life2-10 years 5-15 yearsDepreciation schedule Linear LinearSpecification of lease liabilities (amounts in NOK 1000)2024 2023Carrying amount 01.01. 52 256 25 562Additions47 888 36 254New lease business combination 0 0Index regulation-25 300Interest expenses 5 431 2 943Lease payments-18 652 -13 507Prepayments leasing 0 704Carrying amount 31.12.86 899 52 256Non-current lease liabilities 72 959 41 84713 940 10 409Current lease liabilities25 Contractual payments on leases Note 12 \u2013 Other assets and liabilities (amounts in NOK 1000)Other non-current assets 2024 2023(amounts in NOK 1000)Due within one year31.12.2024 31.12.202320 487 12 442Restricted cash 0 762Due within one and five years 66 758 34 195Total 0 762Due after 5 yearsOther current assets 24 480 16 557(amounts in NOK 1000)Total 111 725 63 19431.12.2024 31.12.2023Prepaid expenses3 771 4 952VAT receivable 2 681 2 960Cost to fulfill customer contract6 656 3 965Tax refund connected to research and development2 256 1 905Other 67 529Total15 431 14 310Other current liabilities (amounts in NOK 1000)31.12.2024 31.12.2023Liability relate to currency forward contract 0 3 672Public duties payable 10 628 9 590Liability to employeers incl. holiday pay11 079 12 393Other3 239 2 611Total24 946 28 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "Note 13 \u2013 Trade receivables Accounting policies Trade receivables are recognized at an amount equal to the transaction price, less provisions for expected credit losses. The Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Specification of trade receivables (amounts in NOK 1000)31.12.2024 31.12.2023Accounts receivable59 515 42 796Earned not invoiced revenues 339 1 399Provision for expected credit losses0 0Carrying amount 59 854 44 19526 Specification of credit loss recognized in profit or loss (amounts in NOK 1000)2024 2023Amounts written off as uncollectable 0 0Received on items previously written off0 25Change in loss provision 0 00 25Net credit loss recognised in profit or loss",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "Note 12 \u2013 Other assets and liabilities (amounts in NOK 1000)Other non-current assets 2024 2023(amounts in NOK 1000)Due within one year31.12.2024 31.12.202320 487 12 442Restricted cash 0 762Due within one and five years 66 758 34 195Total 0 762Due after 5 yearsOther current assets 24 480 16 557(amounts in NOK 1000)Total 111 725 63 19431.12.2024 31.12.2023Prepaid expenses3 771 4 952VAT receivable 2 681 2 960Cost to fulfill customer contract6 656 3 965Tax refund connected to research and development2 256 1 905Other 67 529Total15 431 14 310Other current liabilities (amounts in NOK 1000)31.12.2024 31.12.2023Liability relate to currency forward contract 0 3 672Public duties payable 10 628 9 590Liability to employeers incl. holiday pay11 079 12 393Other3 239 2 611Total24 946 28 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__47": {
"value": "Note 12 \u2013 Other assets and liabilities (amounts in NOK 1000)Other non-current assets 2024 2023(amounts in NOK 1000)Due within one year31.12.2024 31.12.202320 487 12 442Restricted cash 0 762Due within one and five years 66 758 34 195Total 0 762Due after 5 yearsOther current assets 24 480 16 557(amounts in NOK 1000)Total 111 725 63 19431.12.2024 31.12.2023Prepaid expenses3 771 4 952VAT receivable 2 681 2 960Cost to fulfill customer contract6 656 3 965Tax refund connected to research and development2 256 1 905Other 67 529Total15 431 14 310Other current liabilities (amounts in NOK 1000)31.12.2024 31.12.2023Liability relate to currency forward contract 0 3 672Public duties payable 10 628 9 590Liability to employeers incl. holiday pay11 079 12 393Other3 239 2 611Total24 946 28 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__46-1": {
"value": "Note 12 \u2013 Other assets and liabilities (amounts in NOK 1000)Other non-current assets 2024 2023(amounts in NOK 1000)Due within one year31.12.2024 31.12.202320 487 12 442Restricted cash 0 762Due within one and five years 66 758 34 195Total 0 762Due after 5 yearsOther current assets 24 480 16 557(amounts in NOK 1000)Total 111 725 63 19431.12.2024 31.12.2023Prepaid expenses3 771 4 952VAT receivable 2 681 2 960Cost to fulfill customer contract6 656 3 965Tax refund connected to research and development2 256 1 905Other 67 529Total15 431 14 310Other current liabilities (amounts in NOK 1000)31.12.2024 31.12.2023Liability relate to currency forward contract 0 3 672Public duties payable 10 628 9 590Liability to employeers incl. holiday pay11 079 12 393Other3 239 2 611Total24 946 28 265Note 16 \u2013 Financial derivatives Accounting policies Financial derivatives consist of currency forward contracts. Although the contracts are held for hedging purposes, the Group does not apply hedge accounting. The forward contracts are measured at fair value through profit or loss. Gains and losses are presented as financial income or expense, respectively. Currency forward contracts are measured at level 2 in the fair value hierarchy, as the present value of future cash flows is based on the forward exchange rates at the balance sheet date. Currency forward contracts The currency forward contract for MUSD 0.74, established in connection with the sale of certain equipment to Kuwait in 2014 by the Group\u2019s subsidiary, Sorbwater Technology AS, was settled in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "Note 12 \u2013 Other assets and liabilities (amounts in NOK 1000)Other non-current assets 2024 2023(amounts in NOK 1000)Due within one year31.12.2024 31.12.202320 487 12 442Restricted cash 0 762Due within one and five years 66 758 34 195Total 0 762Due after 5 yearsOther current assets 24 480 16 557(amounts in NOK 1000)Total 111 725 63 19431.12.2024 31.12.2023Prepaid expenses3 771 4 952VAT receivable 2 681 2 960Cost to fulfill customer contract6 656 3 965Tax refund connected to research and development2 256 1 905Other 67 529Total15 431 14 310Other current liabilities (amounts in NOK 1000)31.12.2024 31.12.2023Liability relate to currency forward contract 0 3 672Public duties payable 10 628 9 590Liability to employeers incl. holiday pay11 079 12 393Other3 239 2 611Total24 946 28 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "Note 14 \u2013 Cash and cash equivalents Accounting policies Cash and cash equivalents comprise mostly ordinary bank deposits. The statement of cash flows is prepared using the indirect method. Interest income and expenses are presented as investing and financing activities, respectively. Restricted cash (amounts in NOK 1000)31.12.2024 31.12.20235 486 3 520Payroll withholding tax accountReconciliation of cash flows from financing activities (amounts in NOK 1000)Lease liabilities Borrowings TotalCarrying amount 31.12.202352 256 85 773 138 029 Cash flowsProceeds from new borrowings45 700 45 700 Repayment of principal borrowings (23 467) (23 467) Repayment of principal portion of lease liability(13 221) (13 221) Interest paid (5 431) (9 157) (14 588) Interest expenses 5 431 7 968 13 398 Additions lease47 864 - 47 864 Carrying amount 31.12.202486 899 106 816 193 715 Non-current 72 959 86 609 Current13 940 20 207 (amounts in NOK 1000)Lease liabilities Borrowings TotalCarrying amount 01.01.202325 562 52 217 77 779 Cash flowsProceeds from new borrowings0 45 561 45 561 Repayment of principal 0 -13 226 13 226- Repayment of principal portion of lease liability-10 567 10 567- Interest paid -2 941 -3 596 6 537- Other changesInterest expenses 2 943 4 816 7 759 Additional lease36 555 36 555 Prepayment leasing 704 704 Effect of currency translation 0 0 - Carrying amount 31.12.202352 256 85 773 138 029 Non-current 41 847 68 914Current10 409 16 86027",
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"f1__s8__6__50": {
"value": "Note 14 \u2013 Cash and cash equivalents Accounting policies Cash and cash equivalents comprise mostly ordinary bank deposits. The statement of cash flows is prepared using the indirect method. Interest income and expenses are presented as investing and financing activities, respectively. Restricted cash (amounts in NOK 1000)31.12.2024 31.12.20235 486 3 520Payroll withholding tax accountReconciliation of cash flows from financing activities (amounts in NOK 1000)Lease liabilities Borrowings TotalCarrying amount 31.12.202352 256 85 773 138 029 Cash flowsProceeds from new borrowings45 700 45 700 Repayment of principal borrowings (23 467) (23 467) Repayment of principal portion of lease liability(13 221) (13 221) Interest paid (5 431) (9 157) (14 588) Interest expenses 5 431 7 968 13 398 Additions lease47 864 - 47 864 Carrying amount 31.12.202486 899 106 816 193 715 Non-current 72 959 86 609 Current13 940 20 207 (amounts in NOK 1000)Lease liabilities Borrowings TotalCarrying amount 01.01.202325 562 52 217 77 779 Cash flowsProceeds from new borrowings0 45 561 45 561 Repayment of principal 0 -13 226 13 226- Repayment of principal portion of lease liability-10 567 10 567- Interest paid -2 941 -3 596 6 537- Other changesInterest expenses 2 943 4 816 7 759 Additional lease36 555 36 555 Prepayment leasing 704 704 Effect of currency translation 0 0 - Carrying amount 31.12.202352 256 85 773 138 029 Non-current 41 847 68 914Current10 409 16 86027",
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"f1__s8__6__52": {
"value": "Note 15 \u2013 Borrowings Accounting policies Borrowings are initially recognized at fair value, including transaction costs directly attributable to the transaction, and are subsequently measured at amortized cost. There has not been any material transaction cost during the year. Covenants The loan facility with Rogaland Sparebank entered in 2024 has the following covenants, which are to be measured each quarter: - NIBD/EBITDA < 4 - Book equity > 30% - Approval from bank if dividend/group contribution The Group is not in breach with any of the covenants above. Specification of borrowings \u2013 31.12.2024 Nominal interest Nominal amount Capitalized Carrying (amounts in NOK 1000)ratefinancing feesamountInnovasjon Norge 7.7% 1 292 0 1 292Rogaland Sparebank3 m.Nibor+2.5% 105 525 0 105 525Carrying amount as per 31.12.2024 106 816 106 816Non-current borrowings86 609Current borrowings 20 207Specification of borrowings \u2013 31.12.2023 Nominal interest Nominal amount Capitalized Carrying (amounts in NOK 1000)ratefinancing feesamountInnovasjon Norge 7.7% 3 875 0 3 875Rogaland Sparebank3 m.Nibor+2.5% 81 898 0 81 898Carrying amount as per 31.12.2023 85 773 0 85 773Non-current borrowings68 913Current borrowings 16 860Contractual payments on borrowings \u2013 31.12.2024 Next year 1-2 years 2-5 yearsMore than 5 (amounts in NOK 1000)yearsInnovasjon Norge 1 356 0 0 0Rogaland Sparebank25 868 24 512 64 063 13 906Total 27 224 24 512 64 063 13 906Contractual payments on borrowings \u2013 31.12.2023 Next year 1-2 years 2-5 yearsMore than 5 (amounts in NOK 1000)yearsInnovasjon Norge 2 813 1 330 0 0Rogaland Sparebank18 580 17 612 47 024 14 453Total 21 393 18 942 47 024 14 453For loans with floating interest rates, the amounts above are calculated using the current interest rate as of the relevant year end. 28 Carrying amount of assets pledged as security (amounts in NOK 1000)31.12.2024 31.12.2023Property, plant & equipment 201 915 180 954Trade receivables59 854 44 171Total 261 769 225 124",
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"value": "Note 16 \u2013 Financial derivatives Accounting policies Financial derivatives consist of currency forward contracts. Although the contracts are held for hedging purposes, the Group does not apply hedge accounting. The forward contracts are measured at fair value through profit or loss. Gains and losses are presented as financial income or expense, respectively. Currency forward contracts are measured at level 2 in the fair value hierarchy, as the present value of future cash flows is based on the forward exchange rates at the balance sheet date. Currency forward contracts The currency forward contract for MUSD 0.74, established in connection with the sale of certain equipment to Kuwait in 2014 by the Group\u2019s subsidiary, Sorbwater Technology AS, was settled in 2024.",
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"value": "Note 16 \u2013 Financial derivatives Accounting policies Financial derivatives consist of currency forward contracts. Although the contracts are held for hedging purposes, the Group does not apply hedge accounting. The forward contracts are measured at fair value through profit or loss. Gains and losses are presented as financial income or expense, respectively. Currency forward contracts are measured at level 2 in the fair value hierarchy, as the present value of future cash flows is based on the forward exchange rates at the balance sheet date. Currency forward contracts The currency forward contract for MUSD 0.74, established in connection with the sale of certain equipment to Kuwait in 2014 by the Group\u2019s subsidiary, Sorbwater Technology AS, was settled in 2024.",
"dimensions": {
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"f1__s8__6__56-1": {
"value": "Note 17 \u2013 Financial instruments Current Financial assets per category (amounts in NOK 1000)31.12.2024 31.12.2023Financial assets at amortised costTrade receivables 59 854 44 195Other assets 15 431 14 310Financial assets at fair value through profit or lossCash and cash equivalents 34 695 26 783Carrying amount as at 31.12 109 979 85 288Financial liabilities per category (amounts in NOK 1000)31.12.202331.12.2024Current Non-current Current Non-currentFinancial liabilities at amortised costBorrowings 20 207 86 609 16 860 68 913Lease liabilities 13 940 72 959 10 409 41 847Trade payables 10 528 0 13 153 0Financial liabilities at fair value through profit or lossCurrency forward contracts 0 0 3 672 0Carrying amount as at 31.12 44 674 159 568 44 094 110 760Fair value For items measured at amortized cost, the carrying amount is considered a reasonable approximation of fair value. 29Currency risk The Group\u2019s functional currency and presentational currency are both NOK. However, through its international operations, the Group is exposed to fluctuations in certain exchange rates, mainly EURO (EUR), British Pound (GBP) and American dollar (USD). The Group has also currency risks linked to both balance sheet monetary items and investments in foreign countries. The tables below show the Group\u2019s most significant currency exposure as of year-end. As the Group does not apply hedge accounting, the impact on profit/loss and equity will be the same regardless of the direction of the exchange rate change. Currency exposure \u2013 31.12.2024 (amounts in NOK 1000)USD EUR GBP SUM NOKTrade receivables3 801 1 137 8 478 13 416 Cash and cash equivalents 896 975 4 365 6 236 Trade payables121 -16 -277 172- Currency forward contracts 0 0 0 0Net exposure4 818 2 096 12 566 19 480 Currency exposure \u2013 31.12.2023 (amounts in NOK 1000)USD EUR GBP SUM NOKTrade receivables11 190 851 5 517 17 558 Cash and cash equivalents 3 076 912 3 827 7 814 Trade payables65- 0 0 65- Currency forward contracts 7 494- 0 0 7 494- Net exposure6 707 1 762 9 344 17 813 ",
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"value": "Note 18 \u2013 Financial risk and capital management The Group\u2019s policies for management of capital and financial risk aim to support the current strategy and target of maintaining a high rate of growth and developing prospective business opportunities. The Group\u2019s capital structure shall be robust enough to maintain the desired freedom of action and utilize growth opportunities, based on strict assessments relating to the allocation of capital. The Group debt financing consist of bank and leasing financing. The loan covenants to which the Group is subject play a key role in how capital is managed and allocated, in order to maintain a low financing risk and financial flexibility. See note 15 borrowings for further details on the Group\u2019s financing. Market risk The Group's exposure to financial market risk is mainly related to interest rates on external financing and currency risks. The Group has a diversified client list and evaluates changes in pricing structure contract by contract, as part of its mitigation process to cover for any increase in interest cost. The Group has not entered into any interest swap agreements. Currency risk The Group\u2019s functional currency and presentational currency are both NOK. However, through its international operations, the Group is exposed to fluctuations in certain exchange rates, mainly EURO (EUR), British Pound (GBP) and American dollar (USD). The Group has also currency risks linked to both balance sheet monetary items and investments in foreign countries. The tables below show the Group\u2019s most significant currency exposure as of year-end. As the Group does not apply hedge accounting, the impact on profit/loss and equity will be the same regardless of the direction of the exchange rate change. Currency exposure \u2013 31.12.2024 (amounts in NOK 1000)USD EUR GBP SUM NOKTrade receivables3 801 1 137 8 478 13 416 Cash and cash equivalents 896 975 4 365 6 236 Trade payables121 -16 -277 172- Currency forward contracts 0 0 0 0Net exposure4 818 2 096 12 566 19 480 Currency exposure \u2013 31.12.2023 (amounts in NOK 1000)USD EUR GBP SUM NOKTrade receivables11 190 851 5 517 17 558 Cash and cash equivalents 3 076 912 3 827 7 814 Trade payables65- 0 0 65- Currency forward contracts 7 494- 0 0 7 494- Net exposure6 707 1 762 9 344 17 813 Interest rate risk The Company\u2019s loan and leasing agreements carry floating interest rates based on NIBOR, in accordance with the financial strategy described in Note 15 , and are therefore impacted by changes in the interest market. A change of one percentage point in NIBOR means a change in yearly net interest expenses of approximately MNOK 1.8. Credit risk Assets that may give rise to credit risk comprise mainly of trade receivables and bank deposits. For the latter, the counterparties are mainly banks established in the Nordic countries, which indicates that the credit risk should be regarded as negligible. Trade receivables are characterized by a concentration in the customer base, in terms of country and industry. The customers, however, are primarily large companies with high credit ratings, and the agreed payment terms in the contracts typically ensure that any overdue amounts are kept at low level. Thus, credit losses have historically been insignificant. 30 Liquidity risk As at year-end, the Group's portfolio of loans and loan facilities is well diversified both with regards to maturity profile and lenders. In June 2024, the Company entered a 7-year loan facility of MNOK 30 with Rogaland Sparebank. Together with existing loan facility of MNOK 148 with Rogaland Sparebank, the facilities total MNOK 178. The unused portion of the credit facilities was MNOK 39.6 as at 31.12.2024 Summary of contractual maturities 31.12.2024 Next year 1-2 years 2-5 yearsMore than 5 (amounts in NOK 1000)yearsLease liabilities20 487 19 540 47 219 24 480Borrowings 27 224 24 512 64 063 13 906Trade payables10 528 0 0 0Total non-derivative 58 239 44 052 111 282 38 386Currency forward contracts 0 0 0 0Total derivative 0 0 0 0Total58 239 44 052 111 282 38 386Summary of contractual maturities 31.12.2023 Next year 1-2 years 2-5 yearsMore than 5 (amounts in NOK 1000)yearsLease liabilities12 442 13 581 20 614 16 556Borrowings 21 393 18 942 47 024 14 453Trade payables13 153 0 0 0Total non-derivative 46 988 32 523 67 639 31 009Currency forward contracts 3 672 0 0 0Total derivative 3 672 0 0 0Total50 660 32 523 67 639 31 009",
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"value": "Market risk The Group's exposure to financial market risk is mainly related to interest rates on external financing and currency risks. The Group has a diversified client list and evaluates changes in pricing structure contract by contract, as part of its mitigation process to cover for any increase in interest cost. The Group has not entered into any interest swap agreements.Note 19 \u2013 Climate risk The Group has evaluated the overall climate risk to the Group to be low. Climate related matters are not expected to critically effect assets, provisions, or future cash flows. The analysis is based on the Task Force on Climate-related Financial Disclosures (TCFD) framework. The Group has evaluated the physical risk, the risk associated with transition into a low carbon community and the liability risk towards the Group. The opportunities are considered to exceed the risks identified for the Group. 31 Soiltech\u2019s risks",
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"f1__s8__6__60": {
"value": "Credit risk Assets that may give rise to credit risk comprise mainly of trade receivables and bank deposits. For the latter, the counterparties are mainly banks established in the Nordic countries, which indicates that the credit risk should be regarded as negligible. Trade receivables are characterized by a concentration in the customer base, in terms of country and industry. The customers, however, are primarily large companies with high credit ratings, and the agreed payment terms in the contracts typically ensure that any overdue amounts are kept at low level. Thus, credit losses have historically been insignificant. 30",
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"value": "Liquidity risk As at year-end, the Group's portfolio of loans and loan facilities is well diversified both with regards to maturity profile and lenders. In June 2024, the Company entered a 7-year loan facility of MNOK 30 with Rogaland Sparebank. Together with existing loan facility of MNOK 148 with Rogaland Sparebank, the facilities total MNOK 178. The unused portion of the credit facilities was MNOK 39.6 as at 31.12.2024",
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"f1__s8__6__63": {
"value": "Note 20 \u2013 Share capital and shareholder information Share capital and ownership structure The share capital of the parent company, Soiltech ASA, amounts to NOK 1 035 201 as of 31 December 2024, and consists of a total of 7,963,087 ordinary shares with a nominal value of NOK 0.13. The increase in share capital results from merger with Oceanteam in connection with the listing on Euronext Expand, with the merger consideration being settled by issuance of 527 947 new shares, as such the share capital increased from NOK 740 543 to NOK 793 338. In connection with this transaction, NOK 238 001.31 was transferred from unrestricted equity to share capital to meet the minimum share capital requirement for public limited companies. As such the share capital was increased from NOK 793 338 to NOK 1 031 339 by transfer of NOK 238 001.31 from the Company\u2019s unrestricted equity to the Company\u2019s share capital. The capital increase is carried out through an increase of the par value of the Company\u2019s shares by NOK 0.03 per share from NOK 0.10 to NOK 0.13 per share. Additionally, 29,710 options were exercised. As such the share capital was increased from 1 031 339 to 1 035 201. 32 Shareholders as of 31.12.2024 Ownership Shareholders Number of sharesinterestWELLEX AS, Associated with Glenn \u00c5sland 742 730 9.3%HILDR AS 737 234 9.3%KNATTEN I AS, Associated with Jan Erik Tveteraas 700 325 8.8%Carnegie Investment Bank AB 667 918 8.4%SKAGENKAIEN INVESTERING AS, Ass. with Mona H.S. Freuchen 541 380 6.8%TVETERAAS INVEST AS 521 710 6.6%BNP Paribas 469 933 5.9%DNB BANK ASA 367 002 4.6%PIMA AS, Associated with Eirik Flateb\u00f8 202 830 2.5%HAVNEBASE EIENDOM AS 193 470 2.4%Banque Pictet & Cie SA 188 063 2.4%CAPRICORP INVESTMENTS N.V 176 020 2.2%Ponderus Invest AB 118 000 1.5%ZETLITZ CAPITAL AS 102 030 1.3%TUCAN HOLDING AS 100 560 1.3%Avanza Bank AB 94 922 1.2%CAMPO EIENDOM AS 83 000 1.0%RYDER 78 000 1.0%RIVERMAAS B.V, Associated with Karin Govaert 70 000 0.9%JPMorgan Chase Bank, N.A., London 65 020 0.8%Top 20 shareholders 6 220 147 78 %Other 1 742 940 22 %Total 7 963 087 100 %Included in Other shareholders are 5 000 shares owned by board member Olaf Skrivervik. Foreign ownership was 34,6% at year-end 2024 (2023: 32,4%)",
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"f1__s8__6__64": {
"value": "Note 21 \u2013 Earnings per share 2024 2023Basic earnings per share1.00 3.70 Diluted earnings per share 0.95 3.44 Earnings(amounts in NOK 1000)Profit (loss) for the period7 494 27 411Shares used as the denominator(amounts in 1000)Weighted average number of shares7 527 7 405Adjustments for calculation of diluted earnings per shareOptions*386 571 Weighted average number of shares and potential shares7 914 7 977* More information on options in note 24 33",
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"f1__s8__6__65": {
"value": "Note 22 \u2013 Group composition and subsidiaries Accounting policies The consolidated financial statements comprise of all subsidiaries controlled by the parent entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. Likewise, they are deconsolidated from the date that control ceases. Subsidiaries as of 31.12.2024 Ownership Registered officeinterest Voting shareSoiltech Offshore Services AS Sandnes, Norway 100% 100%Sorbwater Technology AS Bergen, Norway 100% 100%Merger with Oceanteam ASA Soiltech ASA completed a merger with Oceanteam ASA on September 11, 2024. The merger plan was signed 30 May 2024 and approved by the general meetings of the respective companies on 4 July 2024. The main purpose of the merger was to achieve a listing of Soiltech ASA on the Euronext Expand marketplace. As part of the merger, Soiltech ASA issued 527 947 new shares as consideration to the shareholders of Oceanteam ASA. This consideration was based on Oceanteam ASA having a market value of NOK 31.67 million at the date of entering into the merger agreement. At the time of the merger, Oceanteam ASA was essentially an empty shell company without any operational activities. The only significant asset in the company was a cash balance of NOK 19.1 million. Therefore, the merger has been accounted for as a share-based payment transaction in accordance with IFRS 2. The measurement of the transaction is based on the value of the shares in Oceanteam ASA at the transaction date, which was September 11, 2024. At this time, the shares were traded at NOK 0.93, corresponding to a market value for the company of NOK 30.8 million. The difference between the cash balance in Oceanteam ASA (NOK 19.1 million) and the fair value of the company is considered to reflect the value of the stock exchange listing, including access to new capital and recognized investors. This difference, amounting to NOK 12,8 million, has been recognized as an expense in the financial statements of Soiltech ASA in the line item \u201cExpenses related to Merger & IPO\u201d, as it does not meet the criteria to be recognized as an asset on the balance sheet. In addition to the expenses above, Soiltech ASA has incurred various transaction costs in connection with the process of completing the merger and subsequent listing on Euronext Expand, amounting to NOK 10.1 million in total. Of these, NOK 5.3 million is considered incremental costs directly attributable to the equity transaction and has therefore been recognized as a deduction of equity, reducing the capital increase from the merger. The remaining NOK 5.0 million has been recognized as an expense and is included in the line item \u00abExpenses related to Merger & IPO\u00bb in the income statement. Acquisition of Sorbwater Technology AS in 2022 On September 2, 2022, the Group acquired 100% of Sorbwater Technology AS, a company specializing in biodegradable chemistry. A deferred tax asset was fully recognized, as future taxable profits are expected to allow for utilization of carry-forward tax losses through group contributions. A contingent consideration of MNOK 15 was recognized as a liability at acquisition, based on the expectation of meeting future sales targets. Due to delayed synergies and a revised business plan, the contingent consideration was reversed and recognized as other gain in 2023. 34",
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"f1__s8__6__66": {
"value": "Note 23 \u2013 Remuneration to senior executives and Board of Directors Pursuant to Section 6-16 (b) of the Public Limited Liability Companies Act and applicable regulations, Soiltech ASA publishes a separate management remuneration report, providing detailed information on remuneration for executive management and the board of directors. This report will be published immediately after the annual general meeting on 2 April 2025. In accordance with the corporate governance code recommended by the Oslo Stock Exchange, the salary and benefits for management are specified in the table below. In connection with the Company\u2019s long-term share incentive plan, a reduction in social security costs resulted in savings of NOK 1.1 million in 2024 (compared to an expense of NOK 1.5 million in 2023). As of 31 December 2024, the corresponding liability amounted to NOK 0.1 million (down from NOK 1.8 million the previous year). Details of the long-term incentive plan are outlined in the guidelines for determining salaries and other remuneration for executive management. These guidelines are available on the company\u2019s website: https://soiltech.no/investor/#corporategovernancepolicy Salary Contribution to Total 122024(amounts in NOK 1000) EarnedBenefits in kindPension Schemes Variable Remuneration Jan Erik Tveteraas (CEO) 2 767 161 98 0 3 025 Glenn \u00c5sland (COO) 2 374 161 118 0 2 653 Tove Vestlie (CFO) 1 813 162 118 0 2 093 Erik Bj\u00f8ndal-R\u00f8vde (VP Operations) 1 392 120 90 0 1 602 Bente Skogen (VP People & Organisation) 1 161 120 81 0 1 361 Else-Karin V\u00e5deland (VP HSSEQ & Sustainability 1 161 120 79 0 1 359 Patrick \u00c5sland (VP Technology & Newbuils) 1 092 120 66 0 1 278 Salary Contribution to Total 12Pension Schemes Variable Remuneration 2023(amounts in NOK 1000) EarnedBenefits in kindJan Erik Tveteraas (CEO) 2 131 161 98 0 2 389 Glenn \u00c5sland (COO) 2 119 161 118 0 2 398 Tove Vestlie (CFO) 1 340 141 118 0 1 599 Erik Bj\u00f8ndal-R\u00f8vde (VP Operations) 1 193 120 90 0 1 403 Bente Skogen (VP People & Organisation) 995 120 81 0 1 195 Else-Karin V\u00e5deland (VP HSSEQ & Sustainability 993 120 79 0 1 192 Patrick \u00c5sland (VP Technology & Newbuils) 967 120 66 0 1 153 1 Includes fixed salary and accrued holiday pay. 2 Includes car allowance, insurance, free telephone, etc. Remuneration for CommitteTotal 2024 (amounts in NOK 1000)Directors's feeworkRemunerationDag Schjerven (Chair), elected 15.11.2024---Eirik Flateb\u00f8100-100Olaf Skrivervik100-100Karin Govaert, elected 28.08.2024---Mona Hodne Steensland Freuchen, elected 28.08.2024---Gunnar Winther Eliassen (Chair), resigned 15.11.202475-75Carsten Br\u00fcckner, resigned 22.07.2024---Robert Hvide Maccleod, resigned 20.12.2023100-100Total remuneration375-375Remuneration for Committe Total 2023 (amounts in NOK 1000) Directors's fee workRemuneration Gunnar Winther Eliassen (Chair), elected 20.12.23 - - - Eirik Flateb\u00f8 100 - 100 Olaf Skrivervik 100 - 100 Carsten Br\u00fcckner - - - Robert Hvide Maccleod 100 - 100 Jan Erik Tveteraas (Chair), resigned 20.12.2023 - - - Total remuneration 300 - 300",
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},
"f1__s8__6__67": {
"value": "Note 24 \u2013 Share-based payment transactions Accounting policies The Group has a long-term share-based incentive plan for key personnel and board members. The term of the plan implies that it is recognised as an equity-settled share-based payment transaction in accordance with IFRS 2. Associated obligations to pay social security tax are recognised as cash- settled share-based payment transactions. Long-term share-based incentive plan The strike price of the options is set at the market price at grant date. Granted options are distributed over three equal tranches with vesting period of 1-3 years. All outstanding options must be exercised within 5 years from the grant date. Granted options are measured at fair value at the grant date, which is determined using the Black-Scholes option pricing model. Company uses a third- party company for this calculation. Summary of granted options in the period 2024 2023 Risk free interest rate 4.14 3.70 Historical volatility 0.10 0.10 Expected lifetime of the option (years) 5.00 5.00 Share price 54-80 80-82 Average option value (NOK) 60 80 Average exercise priceNumber of options2024202320242023As at 1 January60.00801 269 7001 249 700Granted during the year125 000170 000Exercised during the year-29 710-Forfeited during the year-100 000-150 000Expired during the year--As at 31 December1 264 9901 269 700Vested and exercisable at 31 December1 011 657871 367Outstanding share options at year end Number of optionsGrant date31.12.2024 31.12.20232012143 550 172 260 2013 5 000 5 000 201785 000 85 000 2018 35 000 35 000 201935 000 35 000 2020 257 440 257 440 202159 000 60 000 2021 15 000 15 000 2021160 000 160 000 2022 100 000 100 000 202290 000 90 000 2022 15 000 15 000 2022 - 70 000 2023 30 000 30 000 202315 000 15 000 2023 45 000 45 000 202335 000 65 000 2023 15 000 15 000 2024 15 000 2024 50 000 2024 30 000 2024 30 000 Total 1 264 990 1 269 700 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__68": {
"value": "Note 25 \u2013 Events after the reporting period There are no events other than business activities in the ordinary course of business after the balance sheet date of an adjusting or non-adjusting nature. 37 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:529900E9W21TGMWZ7430",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}